2025-01-15T10:16:12-06:00 2024-02-29 952302617 SINGERLEWAK LLP 500 ALA MOANA BLVD 2 302 HONOLULU HI 96813 990 2023-03-01 990174790 HAWAII MASONS' VACATION & HOLIDAY TRUST FUND HAWA 8088453901 560 NORTH NIMITZ HIGHWAY 209 HONOLULU HI 96817 PETER IRIARTE MICHAEL MAZZONE TRUSTEE /TRUSTEE 8088453901 2025-01-13 0 PAUL ASANO P00036113 8085336254 2023 2024-10-15 13:58:12Z X PETER IRIARTE MICHAEL MA 2251 NORTH SCHOOL STREET HONOLULU HI 96819 17069250 0 X N/A X 1976 HI TO PROVIDE VACATION AND HOLIDAY BENEFITS TO ELIGIBLE MEMBERS 10 10 0 10 0 0 0 0 7099409 7056845 73113 293720 0 0 7172522 7350565 0 0 6999411 6807884 0 0 0 0 0 263565 211317 7262976 7019201 -90454 331364 7338878 7480183 7021950 6813150 316928 667033 TO PROVIDE VACATION AND HOLIDAY BENEFITS TO ELIGIBLE INDIVIDUALS 0 0 6807884 VACATION AND HOLIDAY BENEFITS TO INDIVIDUALS SATISFYING PLAN ELIGIBILTY REQUIREMENTS 6807884 0 0 0 0 0 0 0 0 0 0 0 0 0 1 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 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X BENEFIT & RISK MANAGEMENT SERVICES INC 8085230199 560 NORTH NIMITZ HIGHWAY SUITE 209 HONOLULU HI 96817 X X PETER IRIARTE UNION TRUSTEE 1.00 X 0 0 0 GLEN KANESHIGE EMPLOYER TRUSTEE 1.00 X 0 0 0 CLAUDE MATSUMOTO EMPLOYER TRUSTEE 1.00 X 0 0 0 MICHAEL MAZZONE EMPLOYER TRUSTEE 1.00 X 0 0 0 DAVID BROWN EMPLOYER TRUSTEE 1.00 X 0 0 0 MICHAEL LOVEDIRO UNION TRUSTEE (ALTERNATE) 1.00 X 0 0 0 MELVIN SILVA JR UNION TRUSTEE 1.00 X 0 0 0 JEFFREY ORNELLAS UNION TRUSTEE 1.00 X 0 0 0 ZACH BONILLA UNION TRUSTEE 1.00 X 0 0 0 TRYSON MOOK UNION TRUSTEE 1.00 X 0 0 0 ROY UESUGI EMPLOYER TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 BENEFIT RISKS MANAGEMENT SERVICES INC 560 NORTH NIMITZ HIGHWAY HONOLULU HI 96817 ADMINISTRATIVE SERVICES 133122 1 EMPLOYER CONTRIBUTIONS - VACATION 900099 6858660 6858660 EMPLOYER CONTRIBUTIONS - ADMIN 900099 184970 184970 LIQUIDATED DAMAGES AND OTHER CHAR 900099 13215 13215 7056845 230671 230671 9781734 9718685 63049 63049 63049 7350565 7056845 0 293720 6807884 18463 2524 19410 5644 11262 9206 ADMINISTRATIVE FEES 144755 COMPUTER AND MISCELLANE 53 7019201 2330036 2473120 9129 2601 359 359 4999354 5004103 7338878 7480183 7021950 6813150 7021950 6813150 X 316928 667033 0 0 0 0 316928 667033 7338878 7480183 331364 18741 0 X X 0 1 X 1 0 0 VACATION BENEFITS PAYABLE 6775271 DUE TO OTHER TRUST FUNDS 30166 A/R EMPLOYERS - OVER CONTRIBUTION 194 CHECKING ACCOUNTS - OVERDRAFT 7519 6813150 X 7349896 18742 18742 7331154 19411 19411 7350565 6999791 0 6999791 19410 19410 7019201 PART X, LINE 2: 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 (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE THAN LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND CONCLUDED THAT, AS OF FEBRUARY 29, 2024 AND FEBRUARY 28, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY, ASSET, OR DISCLOSURE IN THE FINANCIAL STATEMENTS." FORM 990, PART VI, SECTION B, LINE 11B COPY OF FORM 990 REVIEWED BEFORE FILING FORM 990, PART VI, SECTION B, LINE 12C ANNUAL WRITTEN CONFLICT OF INTEREST POLICY STATEMENT IS CIRCULATED AND SIGNED BY TRUSTEES FORM 990, PART VI, SECTION B, LINE 15 REVIEW OF ANNUAL BUDGET REGARDING ADMINISTRATIVE FEES CHARGED INCLUDING SALARY PAYMENTS FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS MADE AVAILABLE UPON REQUEST FORM 990, PART VII, SECTION A BEING THAT THE MEMBERS OF THE BOARD OF TRUSTEES SERVE THE ORGANIZATION AS VOLUNTEERS, THE ORGANIZATION MADE A REASONABLE EFFORT TO SECURE INFORMATION ON ANY COMPENSATION PAID TO THE TRUSTEES BY RELATED ORGANIZATION(S), BUT WAS UNABLE TO OBTAIN NOR ESTIMATE SUCH INFORMATION FOR PURPOSES OF REPORTING ON PART VII. FORM 990, PART XII, LINE 1 ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING. FORM 990, PART XII, LINE 2C NO CHANGE FROM PRIOR YEAR. BOARD OF TRUSTEES SELECTS AN INDEPENDENT AUDITOR. ADMINISTRATOR AND BOARD OF TRUSTEES FORMALLY REVIEW AND APPROVE THE FINANCIAL STATEMENTS. FORM 990 AMENDED RETURN FORM 990 PART G AMENDED 370,416 ORIGINAL 368,855 TO REFLECT NEW TOTAL DUE TO CHANGE IN PART VIII. PART I LINES 9,10,12, 13, 15, 17, 18, 19, 21, & 22 TO REFLECT NEW TOTALS DUE TO CHANGES IN PART VII, IX AND X. PART IV LINES 12A,12B AMENDED YES ORIGINAL NO TO REFLECT THE AUDITED FINANCIAL STATEMENTS COMPLETED AFTER THE ORIGINAL FILING. PART IV LINE 23 AMENDED YES ORIGINAL NO TO REFLECT ADDITIONAL INFORMATION REGARDING COMPENSATION OF ORGANIZATION'S OFFICERS, DIRECTORS, KEY EMPLOYEES, AD HIGHEST COMPENSATED EMPLOYEES PART VII LINE 1A COLUMNS A,B,C. D. F AMENDED MICHAEL YADAO, EXECUTIVE DIRECTOR ORIGINAL NONE TO REFLECT HIGHLY COMPENSATED EMPLOYEE. PART VII LINES1B, 1D COLUMNS D,F AMENDED 125,286/54,745 ORIGINAL 0/0 TO REFLECT HIGHLY COMPENSATED EMPLOYEE. PART VIII LINE 7A COLUMN (I) AMENDED 9,781,734 ORIGINAL 63,049 TO REFLECT GROSS AMOUNT FROM SALES OF ASSETS NOTED AFTER THE ORIGINAL FILING. PART VIII LINE 7B COLUMN (I) AMENDED 9.718.685 ORIGINAL 0 - TO REFLECT COST OF ASSETS NOTED AFTER THE ORIGINAL FILING. PART IX LINE 4 COLUMN (A) AMENDED 6,807,884 ORIGINAL 7,015,018 TO REFLECT ADDITIONAL AMOUNT OF BENEFITS PAID TO OR FOR MEMBERS INCLUDED AFTER THE ORIGINAL FILING. PART IX LINE 24A COLUMN (A) AMENDED 144,755 COLUMN 138,227 TO REFLECT ADDITIONAL AMOUNT OF ADMINISTRATIVE FEES INCLUDED AFTER THE ORIGINAL FILING. PART IX LINE25 COLUMN (A) AMENDED 7,019,201 ORIGINAL 7,219,807 TO REFLECT NEW TOTALS DUE TO CHANGES IN LINES 4 AND 24A AS NOTED ABOVE. PART X LINE1 COLUMN (B) AMENDED 2,473,120 ORIGINAL 2,474,979 TO CORRECT SAVINGS AND TEMPORARY CASH INVESTMENTS AFTER ORIGINAL FILING PART X LINE 4 COLUMN (B) AMENDED 2,601 ORINGAL 9,129 TO REFLECT RECEIVABLES INCLUDED IN THE ORIGINAL FILING. PART X LINE 11 COLUMN (B) AMENDED 5,004,103 ORIGINAL 5,004,104 TO REFLECT INVESTMENTS INCLUDED IN THE ORIGINAL FILING. PART X LINE 16 COLUMN (B) AMENDED 7,480,183 ORIGINAL 7,488,571 TO REFLECT NEW TOTAL DUE TO CHANGES IN LINES 1 AND 4 AS NOTED ABOVE. PART X LINE 25 COLUMN (B) AMENDED 6,813,150 ORIGINAL 7,022,143 TO REFLECT CHANGE IN LIABILITIES NOTED AFTER THE ORIGINAL FILING. PART X LINE 29 COLUMN (B) AMENDED 667,033 ORIGINAL 466,428 TO REFLECT CHANGE IN NET ASSETS INCLUDED AFTER THE ORIGINAL FILING. PART X LINE 32 COLUMN (B) AMENDED 667,033 ORIGINAL 466,428 TO REFLECT NEW TOTAL DUE TO CHANGE IN LINE 29 AS NOTED ABOVE. PART X LINE 33 COLUMN (B) AMENDED 7,480,183 ORIGINAL 7,488,571 TO REFLECT NEW TOTAL DUE TO CHANGES IN LINE 32 AS NOTED ABOVE. PART XI LINE 2 AMENDED 7,019,201 ORIGINAL 7,219,807 TO REFLECT NEW TOTAL DUE TO CHANGE IN PART IX LINE 25(A) AS NOTED ABOVE. PART XI LINE 3 AMENDED 331,364 ORIGINAL 130,758 TO REFLECT NEW TOTAL DUE TO CHANGES IN LINE 2 AS NOTED ABOVE. PART XI LINE 5 AMENDED 18,741 ORIGINAL 18,742 TO REFLECT CHANGE IN NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS INCLUDED AFTER THE ORIGINAL FILING. PART XI LINE 10 AMENDED 667,033 ORIGINAL 466,428 TO REFLECT NEW TOTAL DUE TO CHANGE IN PART X LINE 32(B) AS NOTED ABOVE. PART XII LINE 2A AMENDED YES ORIGINAL NO TO REFLECT THE INFORMATION FROM AUDITED FINANCIAL STATEMENTS COMPLETED AFTER THE ORIGINAL FILING. PART XII LINES 2B & 2C AMENDED YES/SEPARATE BASIS ORIGINAL NO/NONE TO REFLECT THE INFORMATION FROM AUDITED FINANCIAL STATEMENTS COMPLETED AFTER THE ORIGINAL FILING. SCHEDULE D, PART XIII: ADDITIONAL WORDING HAS BEEN ADDED TO SUPPORT PART X, LINE 2 - 'THE BOARD OF TRUSTEES HAVE NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS AS OF FEBRUARY 29, 2024 AND DEBRUARY 28, 2023. AND FOLLOWING WORDING HAVE BEEN REMOVED - 'THE FISCAL YEARS ENDING 2021, 2022, AND 2023 ARE STILL OPEN TO INCOME TAX EXAMINATION.' SEE SCHEDULE R SUPPLEMENTAL INFORMATION MASONS & PLASTERERS TRAINING TRUST FUND 560 N NIMITZ HWY SUITE 209 HONOLULU HI 96817 996016431 PROVIDE APPRENTICE AND RETRAINING BENEFITS HI 501(C) (5) N/A 0 MASONS ANNUITY TRUST FUND 560 N NIMITZ HWY SUITE 209 HONOLULU HI 96817 996024001 PROVIDE RETIREMENT BENEFITS HI 401 N/A 0 MASONS HEALTH & WELFARE TRUST FUND 560 N NIMITZ HWY SUITE 209 HONOLULU HI 96817 996014747 PROVIDE HEALTH BENEFITS HI 501(C) (9) N/A 0 MASONS PENSION TRUST FUND 560 N NIMITZ HWY SUITE 209 HONOLULU HI 96817 996012128 PROVIDE RETIREMENT BENEFITS HI 401 N/A 0 HAWAII MASONS AND PLASTERERS UNIONS HAWAII INDUSTRY STABILIZATION COMMITTEE 560 N NIMITZ HWY SUITE 209 HONOLULU HI 96817 352556224 TO IMPROVE COMMUNICATIONS AND ORGANIZATION BETWEEN CBA ENTITIES HI 501(C)(6) N/A 0 SEE SCHEDULE R SUPPLEMENTAL INFORMATION HAWAII MASONS AND PLASTERERS' ADMINISTRATIVE OFFICE 2251 N SCHOOL ST HONOLULU HI 96819 990224301 TO PROVIDE ADMINISTRATIVE AND GENERAL SERVICES N/A C 0 SEE SCHEDULE R SUPPLEMENTAL INFORMATION 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 HAWAII MASONS AND PLASTERERS' ADMINISTRATIVE OFFICE P 11633 PERCENTAGE ALLOCATION FORM 990, SCHEDULE R, PARTS II, III, AND IV THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER PLAN THAT PROVIDES VACATION BENEFITS TO ELIGIBLE PARTICIPANTS. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF CONTRIBUTING EMPLOYERS INCLUDING THE NAMES, ADDRESSES, AND OTHER CONTACT INFORMATION. HOWEVER, THE LEGAL STRUCTURE (CORPORATION, PARTNERSHIP, ETC.) FOR EACH CONTRIBUTING EMPLOYER IS NOT ON FILE WITH THE ADMINISTRATIVE 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: A & W CONSTRUCTION, INC. A-AMERICAN CUSTOM FLOORING AFFILIATED CONSTRUCTION LLC AKAMAI BUILDERS, INC. ALLIED FLOOR CORPORATION APB CONSTRUCTION CORP. B E K INC. B F TILE, INC. (DBA) BAC LOCAL 3 HW TRUST BAC 13 BMK CONSTRUCTION LLC BOTHMAN, ROBERT INC. BRIAN'S CONTRACTING, INC. CAULKING HAWAII INC. CENTURY FLOOR COVERINGS, INC. CHARLIE WARE TILE, INC. COLUMBIA STONE INC. CONSTRUCTORS HAWAII, INC. CORRADINI CORP. DAVIDSON'S MASONRY, INC. DOWNSTREAM, INC. DURA CONSTRUCTORS INC. DYK INCORPORATED EAGLE INTERIORS, INC. EDWARDS & SANDS CONSTR. CO. ELECTRICAL CONTRACTORS HI, INC FINISHING EDGE CURB & SIDEWALK FOUNDATIONS HAWAII, INC. GAUL GRANITE & MARBLE GLACKIN, LLC GOODFELLOW BROS., INC. GROUP BUILDERS, INC. GST STONE LLC (LOCAL 1) HAWAII MASONS & PLASTERERS HAWAII MASONS & PLSTRS TRNG HAWAIIAN DREDGING CONSTR. CO., HENSEL PHELPS CONSTRUCTION CO. HI MASONRY & DEV. CORP. HI MASONS STABILIZATION HONOLULU TILE & MARBLE, INC. IIDA, T. CONTRACTING LTD. INOUYE, RALPH S. COMPANY, LTD. INTEGRATED CONSTRUCTION INC. ISEMOTO CONTRACTING CO., LTD. ISLAND CREATIONS CONSTR LLC ISLAND TILE & STONE, LLC J & J DRYWALL & PLASTERING JACO BUILDERS, INC. JAYAR CONSTRUCTION, INC. JD HAWAII CONTRACTORS INC. KAHULUI CARPET & DRAPERY KAIKOR CONST. CO. INC. KIEWIT INFRASTRUCTURE WEST CO. KOBAYASHI, ALBERT C., INC KOKOMO DRYWALL & ACOUSTIC, INC KP CONSTRUCTION, INC. LARGO CONCRETE, INC. LOCAL NO. 1 OF HAWAII, LOCAL NO. 630, LUDWIG CONSTRUCTION, INC. M E I CORPORATION MAKA CONSTRUCTION LLC MARMOL HAWAII, INC. MASANIAI CONTRACTOR MASONRY SYSTEMS HI, INC. MASONRY WELFARE TRUST MIKE PAYNE & ASSOCIATES, INC. MITSUNAGA CONSTR. (LOCAL 630) MODERN FLOORING LLC NAN, INC. NISHIDA, L.M. WEATHERPROOFING NORDIC PCL CONSTRUCTION NORTH AMERICAN TERRAZZO, INC. OKADA TRUCKING COMPANY, LTD. ONO CONSTRUCTION LLC PACIFIC CONCRETE WORKS, INC. PACIFIC ISLES EQUIPMENT RENTAL PACIFIC RIM TILE & STONE LLC PMJ BUILDERS, INC. PROMETHEUS CONSTRUCTION QUALITY GENERAL, INC. REEF DEVELOPMENT OF HI, INC RI-NO LLC DBA OAHU FLOORING RLP, INC. RONS CONSTRUCTION COMPANY ROYAL CONTRACTING CO. LTD SAKAMOTO, S & M INC SF MASONRY SHINTANI, ALAN INC. SHIOI CONSTRUCTION, INC. SINCLAIR DRYWALL, INC. SITE ENGINEERING, INC. SO CA CEMENT MASONS SOK SU INC. STATEWIDE GC & CONSTR. STG JV SWINERTON BUILDERS SYNC DRYWALL SYSTEMS (DBA) TCS DRYWALL, INC. TECK INCORPORATED THORPE, J.T. & SONS, INC. TILE CRAFT, INC. TOKUNAGA MASONRY, INC. TOP PRIORITY TROPICAL INDUSTRIES CORP. TRUE LINE CONSTR. SVS. LLC TYSON'S INC. U.S. PACIFIC, INC. UNRIVALED INC. (DBA) V & C DRYWALL CONTRACTORS, INC VIKING ADVANCED FINISHES LLC VINYL TECH & MASONRY INC. WAHINE BUILDERS & ELECTRIC WAIALUA PLUMBING & MECHANICAL WATTS CONSTRUCTORS, LLC WERNER CONSTRUCTION, INC. YOSHIMURA, T. CONTRACTING, INC ZELINSKY COMPANY 808 MAINTENANCE & FLOORING INC