2025-03-11T21:29:09-05:00 2024-05-31 952302617 SINGERLEWAK LLP 500 ALA MOANA BLVD 2 302 HONOLULU HI 96813 990 2023-06-01 996046220 LOCAL 665 IATSE HEALTH & WELFARE PLAN LOCA 8085092990 560 NORTH NIMITZ HIGHWAY 209 HONOLULU HI 96817 ALLAN OMO GORDON SVEC UNION TRUSTEE / EMPLOYER TRUSTEE 8085092990 2025-03-11 1 1 JUDITH CHOCK P01072809 8085336254 2023 2025-03-06 01:10:19Z X ALLAN OMO GORDON SVEC 560 NORTH NIMITZ HIGHWAY 209 HONOLULU HI 96817 25929516 0 X N/A X 1983 HI ORGANIZATION IS A COLLECTIVELY BARGAINED MULTIEMPLOYER PLAN THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS ACCORDING TO PLAN RULES AND REGULATIONS. 6 3 0 6 0 0 0 0 9399232 4960116 363669 212132 0 0 9762901 5172248 0 0 5389793 4950129 0 0 0 0 0 127867 149892 5517660 5100021 4245241 72227 19697472 20483552 1324 0 19696148 20483552 ORGANIZATION IS A COLLECTIVELY BARGAINED MULTIEMPLOYER PLAN THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS ACCORDING TO PLAN RULES AND REGULATIONS. 0 0 TO PROVIDE MEDICAL BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. TO PROVIDE DENTAL BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. TO PROVIDE VISION AND LIFE INSURANCE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. 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 2 0 1 0 0 0 0 0 0 0 0 0 X 6 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X BENEFIT RISK & MANAGEMENT SERVICES 8085092990 560 NORTH NIMITZ HIGHWAY SUITE 209 HONOLULU HI 96817 X X DAVE MOSS EMPLOYER TRUSTEE (UNTIL 12/2023) 0.50 0.00 X 0 0 0 JACK SCHNEIDER EMPLOYER TRUSTEE 0.50 0.00 X 0 0 0 GORDON SVEC EMPLOYER TRUSTEE 0.50 0.00 X 0 0 0 ALLAN OMO UNION TRUSTEE 0.50 0.00 X 0 0 0 HENRY FORDHAM UNION TRUSTEE 0.50 0.00 X 0 0 0 IRISH BARBER UNION TRUSTEE 0.50 0.00 X 0 0 0 RICHARD VIDA EMPLOYER TRUSTEE (FROM 06/2024) 0.50 0.00 X 0 0 0 JEFFERY NIHIPALI DAY UNION TRUSTEE (ALT) 0.50 0.00 X 0 0 0 0 0 0 0 0 0 0 0 EMPLOYER CONTRIBUTIONS 900099 4907729 4907729 EMPLOYEE CONTRIBUTIONS 900099 52387 52387 4960116 788961 788961 20180439 20757268 -576829 -576829 -576829 5172248 4960116 0 212132 4950129 4950129 41462 41462 15797 15797 26921 26921 23460 23460 2954 2954 16938 16938 10400 10400 11960 11960 5100021 4950129 149892 0 157161 53473 616724 813470 566446 18830529 19143221 19697472 20483552 1324 0 1324 0 X 19696148 20483552 0 0 0 0 19696148 20483552 19697472 20483552 72227 715177 0 X X 0 1 X 1 0 0 X 5863965 715177 715177 5148788 23460 23460 5172248 5076561 0 5076561 23460 23460 5100021 PART X, LINE 2: THE FINANCIAL STATEMENTS CONTAINS 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 SEPTEMBER 19, 1988, 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 2024 AND 2023 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 (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 MAY 31, 2024 AND 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 THE FORM 990 IS REVIEWED BY THE ADMINISTRATOR. IT IS THEN PROVIDED TO UNION AND MANAGEMENT TRUSTEE REPRESENTATIVES PRIOR TO SIGNING AND FILING. FORM 990, PART VI, SECTION B, LINE 12C LEGAL COUNSEL AND BOARD OF TRUSTEES REVIEW POLICY ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 POLICIES ARE MADE AVAILABLE TO PUBLIC 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 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. BOARD OF TRUSTEES REVIEWS AND APPROVES THE FINANCIAL STATEMENTS. AMENDED RETURN FORM 990 LINE C: UPDATED NUMBER AND STREET FROM "560 NORTH NIMITZ HIGHWAY, SUITE 209" TO "560 NORTH NIMITZ HIGHWAY" FORM 990 LINE G: UPDATED "GROSS RECEIPTS FROM $26,088,012 TO $25,929,516 FORM 990, PART I, LINE 4: UPDATED "INDEPENDENT VOTING MEMBERS" FROM 6 TO 3 FORM 990, PART I, LINE 9: UPDATED "PROGRAM SERVICE REVENUE" FROM $5,118,612 TO $4,960,116 FORM 990, PART I, LINE 12: UPDATED "TOTAL REVENUE" FROM $5,330,744 TO $5,172,248 FORM 990, PART I, LINE 19: UPDATED "REVENUE LESS EXPENSES" FROM $230,723 TO $72,227 FORM 990, PART I, LINE 20: UPDATED "TOTAL ASSETS" FROM $20,642,048 TO $20,483,552 FORM 990, PART I, LINE 22: UPDATED "FUND BALANCE" FROM $20,642,048 TO $20,483,552 FORM 990, PART IV, LINE 11F: ANSWER CHANGED TO "YES", UPON COMPLETION OF FINANCIAL STATEMENTS AUDITED BY AN INDEPENDENT AUDITOR FORM 990, PART IV, LINE 12A: ANSWER CHANGED TO "YES", UPON COMPLETION OF FINANCIAL STATEMENTS AUDITED BY AN INDEPENDENT AUDITOR FORM 990, PART V, LINE 1A: UPDATED NUMBER REPORTED ON BOX 3 OF FORM 1096 FROM 0 TO 2 FORM 990, PART VI, SECTION A, LINE 1B: UPDATED "INDEPENDENT VOTING MEMBERS" FROM 6 TO 3 FORM 990, PART VII, UPDATED TRUSTEE 1 TITLE TO "EMPLOYER TRUSTEE (UNTIL 12/2023)" FORM 990, PART VII, ADDED TRUSTEE 7 "RICHARD VIDA" WITH TITLE "EMPLOYER TRUSTEE (FROM 06/2024)" FORM 990, PART VII, ADDED TRUSTEE 8 "JEFFERY NIHIPALI DAY" WITH TITLE UNION TRUSTEE (ALT)" FORM 990, PART VIII, LINE 2A: UPDATED "EMPLOYER CONTRIBUTIONS" FROM $5,066,225 TO $4,907,729 FORM 990, PART IX, LINE 11B: UPDATED "LEGAL FEES" FROM $17,027 TO $15,797 FORM 990, PART IX, LINE 13: UPDATED "OFFICE EXPENSES" FROM $15,708 TO $16,938 FORM 990, PART X, LINE 1: ADDED "CASH - NONINTEREST BEARING" OF $157,161 FORM 990, PART X, LINE 2: UPDATED "SAVINGS AND TEMPORARY INVESTMENTS" FROM $618,694 TO $616,724 FORM 990, PART X, LINE 4: UPDATED "ACCOUNTS RECEIVABLES (NET)" FROM $880,133 TO $566,446 FORM 990, PART X, LINE 16: TOTAL ASSETS CHANGED FROM $20,642,048 TO $20,483,552 FORM 990, PART X, LINE 29: CAPITAL STOCK OR TRUST PRINCIPLES CHANGED FROM $20,642,048 TO $20,483,552 FORM 990, PART X, LINE 32: TOTAL NET ASSETS OR FUND BALANCES CHANGED FROM $20,642,048 TO $20,483,552 FORM 990, PART X, LINE 33: TOTAL LIABILITIES AND NET ASSETS CHANGED FROM $20,642,048 TO $20,483,552 FORM 990, PART XI, LINE 1: TOTAL REVENUE UPDATED FROM $5,330,744 TO $5,172,248 FORM 990, PART XI, LINE 3: REVENUE LESS EXPENSES UPDATED FROM $230,723 TO $72,227 FORM 990, PART XI, LINE 10: TOTAL FUND BALANCE AT END OF YEAR UPDATED FROM $20,642,048 TO $20,483,552 FORM 990, PART XII, LINE 2B: ANSWER CHANGED TO "YES", UPON COMPLETION OF FINANCIAL STATEMENTS AUDITED BY AN INDEPENDENT ACCOUNTANT USING "SEPARATE BASIS" FORM 990, PART XII, LINE 2C: ANSWER CHANGED TO "YES", UPON COMPLETION OF FINANCIAL STATEMENTS AUDITED BY AN INDEPENDENT ACCOUNTANT SCHEDULE D, PART XI, LINE 1: ADDED TOTAL REVENUE FROM AUDITED FINANCIAL STATEMENTS OF $5,863,965 SCHEDULE D, PART XI, LINE 2A: ADDED UNREALIZED GAINS (LOSSES) OF $715,177 SCHEDULE D, PART XI, LINE 4A: ADDED INVESTMENT EXPENSES OF $23,460 SCHEDULE D, PART XII, LINE 1: ADDED TOTAL EXPENSES FROM AUDITED FINANCIAL STATEMENTS OF $5,076,561 SCHEDULE D, PART XII, LINE 4A: ADDED INVESTMENT EXPENSES OF $23,460 SCHEDULE D, PART X, LINE 2: CHECKED BOX TO REFERENCE THE FOOTNOTE IN PART XIII SCHEDULE D, PART XIII - SUPPLEMENTAL INFORMATION: ADDED DISCLOSURE RELATED TO ASC 740 FOR PART X, LINE 2 SCHEDULE O - SUPPLEMENTAL INFORMATION: ADDED DISCLOSURE RELATED TO PART XII, LINE 2C (EXPLANATION CODE 23) SCHEDULE R - SUPPLEMENTAL INFORMATION: UPDATED PART II LOCAL 665 IATSE ANNUITY PLAN 560 NORTH NIMITZ HIGHWAY STE 209 HONOLULU HI 96817 990228395 PROVIDE ANNUITY BENEFITS TO ELIGIBILE PARTICIPANTS HI 403(B) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART II THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER PLAN THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS IN ACCORDANCE WITH TERMS SET FORTH IN THE TRUST AGREEMENT, RULES AND REGULATIONS OF THE PLAN, AND COLLECTIVE BARGAINING AGREEMENTS. 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: 1ST DALLAS 2023 ALOHA EVENT LIGHTING ALOHA GROUP INTERNATIONAL ALOHA HEART PRODUCTIONS, LLC AMERICAN IDOL PRODUCTIONS, INC. BALLET HAWAII BAMP PROJECT BIG INDIE MEA, INC BLUE KOALA PICTURES, INC BUMPER PRODUCTIONS LLC CHAD IRAHA CMS PRODUCTIONS CMS PRODUCTIONS - C (9814) CORNERSTONE MULTIMEDIA CORPORATE MANAGEMENT SOLUTIONS, INC. DAMIEN MEMORIAL SCHOOL DESTINATION HI LLC DIVERSIFIED STAGE EGGSHELL LIGHTING EGGSHELL LIGHTING COMPANY EHMAN PRODUCTIONS, INC. EYE PRODUCTIONS INC. FREEMAN AUDIO VISUAL GRADUATION GROUNDSWELL PRODUCTIONS, LLC HALAWA VALLEY PRODUCTIONS, LLC HAWAII OPERA THEATRE HAWAII STAGE & LIGHTING RENTALS HAWAII SYMPHONY ORCHESTRA HCC HI NATIONAL GUARD HI SYM ORCH HIS FINEST IATSE LOCAL 665 IKAIKA CLASSIC INSTAGE HAWAII KAIMUKI HIGH SCHOOL KALAHEO HIGH KAMEHAMEHA SCHOOLS KINETIC PRODUCTIONS LIVE NATION ENTERTAINMENT LOCAL 665 MAGICSPACE ENTERTAINMENT MARYKNOLL HIGH SCHOOL MID-PACIFIC AV MOANALUA MIDDLE SCHOOL NZK PRODUCTIONS ONSTAGE HAWAII PACIFIC PERSONNEL DBA STAFFING PARTNERS PRODUCTION PARTNERS, INC. PRUDENTIAL PSAV PUNAHOU SCHOOL QUANTUM INC QUANTUM PAYROLL SERVICES, INC. RADFORD RAY JR /TMR EVENTS RAY JR./TMR EVENTS REDHEAD PRODUCTIONS REDHEAD PRODUCTIONS LLC RHEMA SERVICES RICK BARTALINI PRESENTS RICK BARTELLINI ROCK SALT MEDIA SALT SPRING MEDIA, INC. SCENERY PRODUCTIONS, INC. SEAGLASS PRODUCTIONS, LLC SHOOTERS FILM PRODUCTION SHOOTERS FILM PRODUCTIONS SHOWMAKERS INC ST LOUIS HIGH SCHOOL STAFFING PARTNERS THEATRIX TRADE WINDS PRODUCTIONS TWENTIETH CENTURY FOX FILM CORP