2025-12-01T20:02:36-06:00 2025-02-28 952302617 SINGERLEWAK LLP 500 ALA MOANA BLVD 2 302 HONOLULU HI 96813 990 2024-03-01 990208030 HAWAII INSULATORS SUPPLEMENTAL UNEMPLOYMENT BENEFITS PLAN HAWA 8084418600 1440 KAPIOLANI BLVD 800 HONOLULU HI 96814 BERNARD ALVAREZ LABOR TRUSTEE ROSS INOUYE MGMT TRUSTEE 8084418600 2025-11-26 1 JUDITH CHOCK P01072809 8085336254 2024 2025-03-06 01:10:19Z BERNARD ALVAREZRONALD LA 1440 KAPIOLANI BLVD 800 HONOLULU HI 96814 2285532 0 X N/A X 1979 HI TO PROVIDE SUPPLEMENTAL UNEMPLOYMENT AND SEVERENCE BENEFITS TO ELIGIBLE PARTICIPANTS. THE PLAN IS A MULTIEMPLOYER PLAN. 6 0 68 0 0 0 0 0 268176 287239 4319 37618 0 0 272495 324857 0 0 300497 214455 7766 2314 0 0 0 97838 97064 406101 313833 -133606 11024 1883488 1960929 1389 0 1882099 1960929 TO PROVIDE SUPPLEMENTAL UNEMPLOYMENT AND SEVERENCE BENEFITS TO ELIGIBLE PARTICIPANTS. 0 0 214455 SUPPLEMENTAL UNEMPLOYMENT AND SEVERANCE BENEFITS. 214455 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 3 0 1 68 1 0 0 0 0 0 0 0 0 X 6 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 X PACIFIC ADMINISTRATORS INC 8084418600 1440 KAPIOLANI BLVD SUITE 800 HONOLULU HI 96814 RONALD LABANON JR MANAGEMENT TRUSTEE 0.50 X 0 0 0 ROSS INOUYE MANAGEMENT TRUSTEE 0.50 X 0 0 0 GARY SILVA MANAGEMENT TRUSTEE 0.50 X 0 0 0 CHAD MORALES MANAGEMENT TRUSTEE (ALTERN 0.50 X 0 0 0 DOUGLAS FULP LABOR TRUSTEE 0.50 X 0 0 0 BERNARD ALVAREZ LABOR TRUSTEE 0.50 X 0 0 0 LEROY REFORMINA LABOR TRUSTEE 0.50 X 0 0 0 RODNEY YOSHIKAWA LABOR TRUSTEE (ALTERNATE) 0.50 X 0 0 0 BRENT PASCUA MANAGEMENT TRUSTEE (ALTERN 0.50 X 0 0 0 RONALD LABANON III MANAGEMENT TRUSTEE (ALTERN 0.50 X 0 0 0 CHRIS MONTPAS MANAGEMENT TRUSTEE (ALTERN 0.50 X 0 0 0 0 0 0 0 0 0 0 0 EMPLOYER CONTRIBUTIONS 900099 287239 287239 287239 56535 56535 1941758 1960675 -18917 -18917 -18917 324857 268322 0 56535 214455 2314 60412 1130 22325 9026 2014 110 842 CONSULTANT FEES 471 DATA PRESERVATION 378 MISCELLANEOUS EXPENSE 356 313833 13876 15868 75915 319708 17659 21148 1776038 1604205 1883488 1960929 1389 0 1389 0 X 1882099 1960929 0 0 0 0 1882099 1960929 1883488 1960929 11024 67806 0 X X 0 1 X 1 0 0 X 383637 67806 67806 315831 9026 9026 324857 304807 0 304807 9026 9026 313833 PART X, LINE 2: THE AUDITED FINANCIAL STATEMENTS CONTAIN THE FOLLOWING DISCLOSURE PERTAINING TO FIN 48 (ASC 740): "THE TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE IRS DATED JUNE 1, 1983, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE TAXES HAVE BEEN RECORDED IN 2025 OR 2024 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS CURRENTLY DESIGNED AND IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE THAN LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND CONCLUDED THAT AS OF FEBRUARY 28, 2025 AND FEBRUARY 29, 2024, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIOD IN PROGRESS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY MANAGEMENT AND UNION TRUSTEE REPRESENTATIVES BEFORE SIGNING AND FILING. FORM 990, PART VI, SECTION B, LINE 12C REVIEWS POLICY AND DISCUSSES ANY ARISING ISSUES/QUESTIONS WITH LEGAL COUNSEL. TRUSTEES ASKED TO DISCLOSE ANY CONFLICTS OF INTEREST ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 POLICIES ARE MADE AVAILABLE TO PARTICIPANTS UPON REQUEST. FORM 990, PART XII, LINE 2C NO CHANGE IN THE REVIEW PROCESS FROM THE PRIOR YEAR. THE BOARD OF TRUSTEES SELECTS AN INDEPENDENT AUDITOR. THE ADMINISTRATOR REVIEWS THE FINANCIAL STATEMENTS. THE BOARD OF TRUSTEES REVIEWS AND APPROVES THE FINANCIAL STATEMENTS. HAWAII INSULATION INDUSTRY IMPROVEMENT FUND 1188 BISHOP STREET SUITE 1003 HONOLULU HI 96813 571136722 TO IMPROVE THE INSULATION INDUSTRY THROUGH VARIOUS PROGRAMS SUCH AS EDUCATIO HI 501(C)(6) N/A N/A 0 HAWAII INSULATORS HEALTH & WELFARE PLAN 1440 KAPIOLANI BLVD STE 800 HONOLULU HI 96814 996017123 PROVIDE HEALTH & WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS HI 501(C)(9) N/A N/A 0 HAWAII INSULATORS PENSION PLAN 1440 KAPIOLANI BLVD STE 800 HONOLULU HI 96814 516103706 PROVIDE PENSION BENEFITS TO ELIGIBLE PARTICIPANTS HI 401(A) N/A N/A 0 HAWAII INSULATORS SUPPLEMENTAL PENSION PLAN 1440 KAPIOLANI BLVD STE 800 HONOLULU HI 96814 990206924 PROVIDE SUPPLEMENTAL PENSION BENEFITS TO ELIGIBLE PARTICIPANTS HI 401(A) N/A N/A 0 HAWAII INSULATORS TRAINING PLAN 1440 KAPIOLANI BLVD STE 800 HONOLULU HI 96814 237108342 PROVIDE TRAINING BENEFITS TO ELIGIBLE PARTICIPANTS HI 501(C)(5) N/A N/A 0 HAWAII INSULATORS VACATION & HOLIDAY PLAN 1440 KAPIOLANI BLVD STE 800 HONOLULU HI 96814 990167566 PROVIDE VACATION AND HOLIDAY BENEFITS TO ELIGIBLE PARTICIPANTS HI 501(C)(9) N/A N/A 0 SEE SCHEDULE R SUPPLEMENTAL INFORMATION SEE SCHEDULE R SUPPLEMENTAL INFORMATION SEE SCHEDULE R SUPPLEMENTAL INFORMATION 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FORM 990, SCHEDULE R, PARTS II, III, IV THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER PLAN THAT PROVIDES SUPPLEMENTAL UNEMPLOYMENT, SEVERANCE AND DISABILITY BENEFITS TO ELIGIBLE PARTICIPANTS IN ACCORDANCE WITH THE TERMS SET FORM IN THE TRUST AGREEMENT, RULES AND REGULATIONS OF THE PLAN, AND COLLECTIVE BARGAINING AGREEMENTS. THE ADMISTRATOR'S OFFICE MAINTAINS A DATABASE OF THESE CONTRIBUTING EMPLOYERS INCLUDING THE NAMES, ADDRESSES, AND OTHER CONTACT INFORMATION. HOWEVER, THE LEGAL STRUCTURE (COOPERATION, PARTNERSHIP, ETC) FOR EACH CONTRIBUTING EMPLOYER IS NOT ON FILE WITH THE ADMINISTRATOR'S OFFICE AND COULD NOT BE REASONABLY OBTAINED. AS A RESULT, THE CONTRIBUTING EMPLOYERS COULD NOT BE SEPARATED BY TYPE OF ORGANIZATION. HOWEVER, THEY ARE LISTED BELOW: ACUTRON LLC ALOHA STATE INSULATION, LLC. BRANDSAFWAY SERVICES, LLC. ISLAND INSULATION R&L OHANA INSULATION INC.