2025-06-26T18:45:34-05:00 2024-09-30 952302617 SINGERLEWAK LLP 500 ALA MOANA BLVD 2 302 HONOLULU HI 96813 990 2023-10-01 990144828 INTERNATIONAL BROTHERHOOD OF 1357 LOCAL ELECTRICAL WORKERS UNION INTE 8089417761 1103 9TH AVENUE SUITE HONOLULU HI 96816 TROY BENEVIDES FIN SEC / BUS MGR 8089417761 2025-06-26 0 JUDITH CHOCK P01072809 8085336254 2023 2025-03-06 01:10:19Z TROY BENEVIDES 1103 9TH AVENUE SUITE 200 HONOLULU HI 96816 1063047 0 X WWW.IBEW1357.ORG X LABOR 1940 HI TO ORGANIZE WORKERS IN THE TELECOM INDUSTRY IN HAWAII AND SECURE IMPROVED COMPENSATION AND WORKING CONDITIONS BY COLLECTIVE BARGAINING. 11 10 18 0 0 0 0 0 1112138 1053852 2548 3300 364 36 1115050 1057188 0 0 0 0 789695 788492 0 0 0 418484 445642 1208179 1234134 -93129 -176946 744985 534148 35499 1608 709486 532540 PROVIDE IMPROVED WAGES, FRINGE BENEFITS AND WORKING CONDITIONS FOR MEMBERS IN THE TELECOM INDUSTRY THROUGH ORGANIZING AND COLLECTIVE BARGAINING. 0 0 917708 WAGE INCREASES WERE REALIZED FOR MEMBERS THROUGH COLLECTIVE BARGAINING AND MEMBERS WERE REPRESENTED IN GRIEVANCE PROCEDURES WITH EMPLOYERS. 190111 JOB SECURITY MAINTAINED THROUGH STABILIZATION OF TRADE JURISDICTION THROUGH AFFILIATION WITH INTERNATIONAL UNION VIA PER CAPITA DUES. 1107819 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 8 0 1 18 1 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 X LOCAL UNION 1357 IBEW 8089417761 1103 9TH AVENUE SUITE 200 HONOLULU HI 96816 NESTOR SUGUITAN EXECUTIVE BOARD-HONOLULU 2.00 X 2904 0 0 ROSSJAY ANTOLIN EXECUTIVE BOARD-MAUI 2.00 X 224 0 0 JAMES PILGRIM EXECUTIVE BOARD-HONOLULU 2.00 X 3570 0 0 KEAKEALANIWAHINEOPUNA MOTAS EXECUTIVE BOARD-HONOLULU 2.00 X 2125 0 0 BRYAN CARVALHO EXECUTIVE BOARD-KAUAI 2.00 X 4073 0 0 DILLON FERNANDEZ EXECUTIVE BOARD-KONA 2.00 X 3546 0 0 CRAIG PRUSE EXECUTIVE BOARD-MAUI 2.00 X 494 0 0 LISA TAYLOR EXECUTIVE BOARD-HONOLULU 2.00 X 1641 0 0 TROY BENEVIDES BUSINESS MANAGER / FIN SEC 40.00 X 151136 0 15005 DARREN SAKAI PRESIDENT 3.00 X 5831 0 0 RONALD KELII JR RECORDING SECRETARY 2.00 X 5672 0 0 NEAL KATTO TREASURER 2.00 X 4034 0 0 JODY MEDEIROS VICE PRESIDENT 2.00 X 3816 0 0 LISA PARRAN BUSINESS REPRESENTATIVE 40.00 X 129613 0 22689 ANDIE KAHAKUI ASSISTANT BUSINESS MANAGER 40.00 X 133109 0 27040 451788 0 64734 3 0 1 0 0 DUES 900099 1053449 1053449 SERVICE FEE 900099 403 403 1053852 3300 3300 5859 5859 0 MISCELLANEOUS INCOME 900099 36 36 36 1057188 1053888 0 3300 192686 397541 106300 42997 48968 3328 55029 1678 44380 83448 7557 451 20790 PER CAPITA TAX 190111 NEGOTIATIONS 11110 UNIT FUND ALLOTMENT 10199 PROMOTION 8000 9561 1234134 461311 232215 273298 276598 4210 8462 153939 137066 6166 16873 744985 534148 35499 1608 35499 1608 X 709486 532540 709486 532540 744985 534148 -176946 0 X X 0 1 X 1 0 1 1 0 8354 2453 5901 121490 110518 10972 24095 24095 0 16873 UNEARNED DUES 1608 1608 X 1057188 0 1057188 0 1057188 1234134 0 1234134 0 1234134 PART X, LINE 2: THE AUDITED FINANCIAL STATEMENTS CONTAIN THE FOLLOWING DISCLOSURE PERTAINING TO FIN 48 (ASC 740): "THE INTERNATIONAL MAINTAINS A FEDERAL GROUP TAX EXEMPTION AS A "CENTRAL ORGANIZATION ON BEHALF OF ITS "SUBORDINATE ORGANIZATIONS. TO BE INCLUDED IN THE GROUP EXEMPTION, SUBORDINATE ORGANIZATIONS TYPICALLY MUST HAVE SIMILAR STRUCTURES, PURPOSES, AND ACTIVITIES AND BE SUBJECT TO THE GENERAL SUPERVISION OR CONTROL OF THE CENTRAL ORGANIZATION. THE INTERNATIONAL'S GROUP EXEMPTION LETTER THEREFORE COVERS IBEW LOCAL UNIONS AND OTHER SIMILAR ORGANIZATIONS. THE INTERNATIONAL'S GROUP EXEMPTION LETTER HAS BEEN IN EFFECT SINCE 1940 AND PERMITS IBEW SUBORDINATES TO TAKE ADVANTAGE OF THE INTERNATIONAL'S EXEMPT STATUS AS A LABOR ORGANIZATION UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE MODIFIED CASH BASIS OF ACCOUNTING REQUIRES THE ORGANIZATION'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND CONCLUDED THAT, AS OF SEPTEMBER 30, 2024 AND 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 0 0 0 TROY BENEVIDES BUSINESS MANAGER / FIN SEC 151136 0 0 0 0 0 15005 0 0 0 166141 0 0 0 ANDIE KAHAKUI ASSISTANT BUSINESS MANAGER 133109 0 0 0 0 0 27040 0 0 0 160149 0 0 0 LISA PARRAN BUSINESS REPRESENTATIVE 129613 0 0 0 0 0 22689 0 0 0 152302 0 0 0 SCHEDULE J, PART 1, LINE 3 COMPENSATION OF BUSINESS MANAGER IS SET IN BYLAWS WHICH IS APPROVED BY THE IBEW INTERNATIONAL OFFICE AND UNION MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A LABOR UNION COMPRISED OF MEMBERS WHO ARE EMPLOYEES OF EMPLOYERS THAT HAVE BEEN ORGANIZED BY THE UNION. FORM 990, PART VI, SECTION A, LINE 7A EVERY THREE YEARS THE ORGANIZATION'S MEMBERSHIP ELECTS ITS OFFICERS AND EXECUTIVE BOARD (THE GOVERNING BODY). FORM 990, PART VI, SECTION A, LINE 7B CERTAIN ACTIONS TAKEN BY THE EXECUTIVE BOARD IS SUBJECT TO RATIFICATION BY THE MEMBERSHIP OF THE UNION FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE FINANCIAL SECRETARY/BUSINESS MANAGER PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE EXECUTIVE BOARD OF TRUSTEES ADOPTED A CONFLICT OF INTEREST POLICY IN THE 2014 PLAN YEAR. THE EXECUTIVE BOARD WILL REVIEW THE CONFLICT OF INTEREST POLICY ONCE A YEAR AND WHEN A NEW BOARD IS ELECTED. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST FORM 990, PART XII, LINE 2C: THE FINANCIAL SECRETARY / BUSINESS MANAGER REVIEWS THE DRAFT AUDIT ALONG WITH THE ORGANIZATION'S ACCOUNTANT. ONCE THEY APPROVE THE AUDIT, THE FINAL AUDIT IS PRESENTED TO THE FULL EXECUTIVE BOARD FOR APPROVAL. THE FINANCIAL SECRETARY / BUSINESS MANAGER SELECTS THE AUDITOR SUBJECT TO RATIFICATION BY THE FULL EXECUTIVE BOARD. IBEW LOCAL 1357 INSURANCE TRUST 1103 9TH AVENUE SUITE 200 HONOLULU HI 96816 996035859 PROVIDE INSURANCE BENEFITS TO PARTICIPANTS HI 501(C)(9) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 IBEW LOCAL 1357 INSURANCE TRUST Q 403 COST STUDY