2025-11-11T20:03:17-06:00 2024-12-31 952302617 SINGERLEWAK LLP 500 ALA MOANA BLVD 2 302 HONOLULU HI 96813 990 2024-01-01 300856953 HAWAII TAPERS RETIREE HEALTH REIMBURSEMENT FUND HAWA 8085230199 560 N NIMITZ HWY STE 209 HONOLULU HI 96817 JOHN FRIGILLANA JR MICHAEL MAZZONE UNION TRUSTEE/MANAGEMENT TRUSTEE 8085239411 2025-11-03 0 JUDITH CHOCK P01072809 8085336254 2024 2025-03-06 01:10:19Z JOHN FRIGILLANA JR MICHA 560 N NIMITZ HWY STE 209 HONOLULU HI 96817 2230431 0 X N/A X 2015 HI ORGANIZATION IS A COLLECTIVELY BARGAINED MULTIEMPLOYER PLAN THAT CREATES A RESERVE FOR REIMBURSEMENT OF HOSPITAL, MEDICAL, DENTAL, AND SIMILAR BENEFITS FOR ELIGIBLE PARTICIPANTS (AND THEIR TAX-QUALIFIED DEPENDENTS) FOLLOWING RETIREMENT. 6 6 0 7 0 0 0 0 1567249 1886493 95638 343938 0 0 1662887 2230431 0 0 8521 16237 0 0 0 0 0 60964 68740 69485 84977 1593402 2145454 8366344 10469925 0 0 8366344 10469925 ORGANIZATION IS A COLLECTIVELY BARGAINED MULTIEMPLOYER PLAN THAT CREATES A RESERVE FOR REIMBURSEMENT OF HOSPITAL, MEDICAL, DENTAL, AND SIMILAR BENEFITS FOR ELIGIBLE PARTICIPANTS (AND THEIR TAX-QUALIFIED DEPENDENTS) FOLLOWING RETIREMENT. 0 0 TO PROVIDE ADMINISTRATIVE SERVICES FOR THE PLAN TO PROVIDE BENEFIT REIMBURSEMENTS TO ELIGIBLE PLAN PARTICIPANTS TO PROVIDE INVESTMENT RELATED SERVICES TO THE PLAN. 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 0 0 1 0 0 0 0 0 0 0 0 0 X 6 6 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 8085230199 560 N NIMITZ HWY STE 209 HONOLULU HI 96817 X RYDEN VALMOJA UNION TRUSTEE 0.50 X 0 0 0 JOHN FRIGILLANA JR UNION TRUSTEE 0.50 X 0 0 0 MARIO MANRIQUE GARCIA JR UNION TRUSTEE 0.50 X 0 0 0 KARL SINCLAIR EMPLOYER TRUSTEE (ALT) 0.50 X 0 0 0 MICHAEL MAZZONE EMPLOYER TRUSTEE 0.50 X 0 0 0 ANACLETO ALCANTRA EMPLOYER TRUSTEE 0.50 X 0 0 0 MICHAEL GOODNIGHT EMPLOYER TRUSTEE 0.50 X 0 0 0 0 0 0 0 0 0 0 0 EMPLOYERS' CONTRIBUTIO 900099 1886071 1886071 LIQUIDATED DAMAGES 900099 422 422 1886493 312226 312226 31712 0 31712 31712 31712 2230431 1918205 0 312226 16237 31413 2434 25652 2664 2284 35 4258 84977 31338 50830 6041376 3498961 2293630 6920134 8366344 10469925 0 0 X 8366344 10469925 0 0 0 0 8366344 10469925 8366344 10469925 2145454 -41873 0 X X 0 1 X 1 0 0 X 2162906 -41872 -41872 2204778 25652 25652 2230430 59325 0 59325 25652 25652 84977 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 INTERNAL REVENUE SERVICE (IRS) DATED MAY 21, 2015, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, BECAUSE OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN THE PLAN YEARS ENDED DECEMBER 31, 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. PLAN MANAGEMENT AND THE PLAN'S TAX COUNSEL BELIEVE THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVE THAT THE RELATED TRUST IS TAX-EXEMPT. THE MODIFIED CASH BASIS OF ACCOUNTING 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 LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. PLAN MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT, AS OF DECEMBER 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. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. FORM 990, PART VI, SECTION A, LINE 1A GOVERNING BODY IS COMPRISED OF UNION AND EMPLOYER REPRESENTATIVES THAT ARE AFFILIATED WITH CONTRIBUTING EMPLOYERS TO THE COLLECTIVELY BARGAINED MULTIEMPLOYER BENEFIT PLAN. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO AFFIXING SIGNATURES, THE DESIGNATED PARTIES REVIEW SUCH FORMS. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES ARE SENT A STATEMENT OF ACCEPTANCE ANNUALLY FORM 990, PART VI, SECTION C, LINE 19 POLICIES ARE MADE AVAILABLE TO MEMBERS UPON REQUEST FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC RYDEN VALMOJA - 2240 YOUNG STREET, HONOLULU, HI 96826. JOHN FRIGILLANA JR. - 2240 YOUNG STREET, HONOLULU, HI 96826. MARIO MANRIQUE GARCIA, JR. - 2240 YOUNG STREET, HONOLULU, HI 96826. KARL SINCLAIR - 905 KALANIANIOLE HWY #107, HONOLULU, HI 96734. MICHAEL MAZZONE - 746 BANNISTER STREET, HONOLULU, HI 96819. ANACLETO ALCANTRA - 511 MOKAUEA STREET, HONOLULU, HI 96819. MICHAEL GOODNIGHT - 396 HALE PLACE, KAPAA, HI 96746. FORM 990, PART XII, LINE 2C NO CHANGE IN REVIEW PROCESS FROM PRIOR YEAR. BOARD OF TRUSTEES SELECTS AN INDEPENDENT AUDITOR. ADMINISTRATOR AND BOARD OF TRUSTEES FORMALLY REVIEW AND APPROVE THE FINANCIAL STATEMENTS. HAWAII TAPERS VACATION PLAN 560 NORTH NIMITZ HIGHWAY HONOLULU HI 96817 320421626 TO PROVIDE VACATION BENEFITS TO ELIGIBLE PARTICIPANTS HI 501(C)9 N/A 0 HAWAII TAPERS MARKET RECOVERY PLAN 560 NORTH NIMITZ HIGHWAY HONOLULU HI 96817 990324684 TO STUDY, EXPLORE, & IMPLEMENT WAYS & MEANS OF PROMOTING FAIR COMPETITION HI 501(C)6 N/A 0 HAWAII TAPERS ANNUITY PLAN 560 NORTH NIMITZ HIGHWAY HONOLULU HI 96817 990209408 PROVIDE RETIREMENT BENEFIT TO ELIGIBLE PLAN PARTICIPANTS HI 401(A) N/A 0 HAWAII TAPERS HEALTH & WELFARE PLAN 560 NORTH NIMITZ HIGHWAY HONOLULU HI 96817 990213908 PROVIDE HEALTH & WELFARE BENEFIT TO ELIGIBLE PARTICIPANTS & THEIR DEPENDENTS HI 501(C)9 N/A 0 DISTRICT COUNCIL 50 JOINT APPRENTICESHIP & TRAINING PLAN 560 NORTH NIMITZ HIGHWAY HONOLULU HI 96817 320393628 TO PROVIDE TRAINING TO BOTH NEW AND CURRENT PERSONNEL 501(C)(5) N/A 0 SEE SCHEDULE R ATTACHMENT SEE SCHEDULE R ATTACHMENT 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 FORM 990, SCHEDULE R, PARTS II, III, IV THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER PLAN THAT PROVIDES HEALTH & WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS IN ACCORDANCE W/ THE TERMS SET FORTH IN TRUST AGREEM'TS, RULES & REGS., OF THE PLAN & CBA. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF THESE 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: ALII DRYWALL ALII NUI CONSTRUCTION, INC. BEK, INC BRETT HILL CONSTRUCTION COASTAL CONSTRUCTION COMPANY, INC DC50 JOINT APPRENTICESHIP & TRAINING FUND DOUG'S ACOUSTICAL AND DRYWALL INTERIOR EAGLE INTERIORS FINE BUILDERS LLC FIRST PACIFIC BUILDERS LLC GILL CONSTRUCTION, INC. GOODNIGHT'S CORP DBA CONSTRUCT DRYWALL SYSTEMS GROUP BUILDERS, INC. GUY'S SUPERIOR INTERIORS HAWAIIAN ISLE INTERIORS, LLC ISLAND CREATIONS CONSTRUCTION, LLC J&J DRYWALL AND PLASTERING, LLC JDH CONSTRUCTION LTD JSC CONSTRUCTION, LLC KA MO'I CONSTRUCTION KING'S PAINTING, LLC LEVEL 5 DRYWALL LEWIS & MANN PLASTERING & DRYWALL M. SHIROMA PAINTING CO., INC. M2K CONSTRUCTION, LLC NAN, INC. DBA OCEAN HOUSE BUILDERS NORPAC WALL & CEILINGS PMJ BUILDERS, INC PRISM ACOUSTICAL & DRYWALL LLC SHIOI CONSTRUCTION, INC DBA CREATIVE PARTITION SYSTEMS SINCLAIR DRYWALL SONNY'S WALL SERVICE, LLC. STATEWIDE GENERAL CONTRACTING SWI FINISHING, INC SWINERTON BUILDERS SYNC DRYWALL SYSTEMS TAPERS UNION LOCAL 1944 THE LOOKING GLASS CORPORATION TROPICAL INDUSTR. CORP. TRUE LINE CONSTRUCTION SERVICES, LLC V&C DRYWALL CONTRACTORS, INC VIKING CONSTRUCTION, INC YASUHARA DRYWALL ZELINSKY COMPANY PAINTING & FINISHING CONTRACTORS