﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-11T20:03:17-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>952302617</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SINGERLEWAK LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>500 ALA MOANA BLVD 2 302</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96813</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>990324684</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>HAWAII TAPERS MARKET</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>RECOVERY PLAN</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>HAWA</BusinessNameControlTxt>
      <PhoneNum>8085239411</PhoneNum>
      <USAddress>
        <AddressLine1Txt>560 N NIMITZ HIGHWAY STE 209</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96817</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOHN FRIGILLANA JR MICHAEL MAZZONE</PersonNm>
      <PersonTitleTxt>UNION TRUSTEE/ MGT. TRUSTEE</PersonTitleTxt>
      <PhoneNum>8085239411</PhoneNum>
      <SignatureDt>2025-11-03</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JUDITH CHOCK</PreparerPersonNm>
      <PTIN>P01072809</PTIN>
      <PhoneNum>8085336254</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>JOHN FRIGILLANA JR MICHA</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>560 N NIMITZ HIGHWAY STE 209</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96817</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>345716</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <TypeOfOrganizationTrustInd>X</TypeOfOrganizationTrustInd>
      <FormationYr>1996</FormationYr>
      <LegalDomicileStateCd>HI</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO STUDY, EXPLORE AND IMPLEMENT WAYS AND MEANS OF PROMOTING FAIR COMPETITION IN THE INDUSTRY.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>6</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>6</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>7</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>0</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>45785</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>57174</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>3788</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>1118</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>0</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>49573</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>58292</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>0</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>82454</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>86312</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>82454</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>86312</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-32881</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-28020</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>501871</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>512997</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>7778</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>26922</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>494093</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>486075</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TO STUDY, EXPLORE AND IMPLEMENT WAYS AND MEANS OF PROMOTING FAIR COMPETITION IN THE INDUSTRY.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <Desc>PROGRAM SERVICES - INDUSTRY PROMOTIONTO PROVIDE EMPLOYERS AND THEIR EMPLOYEES WITH OPPORTUNITIES TO STUDY/EXPLORE NEW AND INNOVATIVE APPROACHES TO ACHIEVING ORGANIZATIONAL EFFECTIVENESS AND RECOVERING WORK TRADITIONALLY PERFORMED BY THEM. TO ASSIST EMPLOYERS AND THEIR EMPLOYEES IN SOLVING PROBLEMS OF MUTUAL CONCERN NOT SUSCEPTIBLE TO RESOLUTION WITHIN THE COLLECTIVE BARGAINING PROCESS. TO IMPROVE COMMUNICATION BETWEEN REPRESENTATIVES OF LABOR AND MANAGEMENT. TO ENHANCE THE INVOLVEMENT OF EMPLOYEES IN MAKING DECISIONS THAT AFFECT THEIR WORKING LIVES. TO EXPAND AND IMPROVE WORKING RELATIONSHIPS BETWEEN EMPLOYERS AND THEIR EMPLOYEES. TO INVESTIGATE AND IMPLEMENT PROGRAMS DESIGNED TO PROTECT THE INTEGRITY OF THE TAPING INDUSTRY OF HAWAII AND THE WELFARE OF THE CONSUMER. TO ENGAGE IN ANY OTHER, LAWFUL ACTIVITIES INCIDENTAL OR RELATED TO THE ACCOMPLISHMENT OF THESE PURPOSES.</Desc>
      <DescribedInSection501c3Ind>0</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>0</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">0</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">1</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd referenceDocumentId="RetDoc1043400001">0</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="RetDoc1043400001">1</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd referenceDocumentId="RetDoc1043400001">0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>1</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>6</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>6</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>BENEFIT RISK MANAGEMENT SERVICES</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>8085239411</PhoneNum>
        <USAddress>
          <AddressLine1Txt>560 N NIMITZ HWY STE 209</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96817</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANACLETO 'LITO' ALCANTRA</PersonNm>
        <TitleTxt>EMP TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHAEL MAZZONE</PersonNm>
        <TitleTxt>EMP TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN FRIGILLANA JR</PersonNm>
        <TitleTxt>UNION TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RYDEN VALMOJA</PersonNm>
        <TitleTxt>UNION TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARIO MANRIQUE JR</PersonNm>
        <TitleTxt>UNION TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KARL SINCLAIR</PersonNm>
        <TitleTxt>EMP TRUSTEE (ALT)</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHAEL GOODNIGHT</PersonNm>
        <TitleTxt>EMP TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <ProgramServiceRevenueGrp>
        <Desc>EMPLOYERS' CONTRIBUTIO</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>57114</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>57114</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>LIQUIDATED DAMAGES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>60</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>60</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>57174</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>13569</TotalRevenueColumnAmt>
        <ExclusionAmt>13569</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>274973</SecuritiesAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>287424</SecuritiesAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>-12451</SecuritiesAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>-12451</TotalRevenueColumnAmt>
        <ExclusionAmt>-12451</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>58292</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>57174</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>1118</ExclusionAmt>
      </TotalRevenueGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>509</TotalAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>11654</TotalAmt>
      </FeesForServicesAccountingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>118</TotalAmt>
      </OfficeExpensesGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>15825</TotalAmt>
      </ConferencesMeetingsGrp>
      <InsuranceGrp>
        <TotalAmt>812</TotalAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>INDUSTRY PROMOTION</Desc>
        <TotalAmt>47319</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>ADMINISTRATIVE FEES - G</Desc>
        <TotalAmt>6936</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CUSTODIAL FEES</Desc>
        <TotalAmt>2737</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>BANK CHARGES</Desc>
        <TotalAmt>308</TotalAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>94</TotalAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>86312</TotalAmt>
      </TotalFunctionalExpensesGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>29411</BOYAmt>
        <EOYAmt>37752</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>1247</BOYAmt>
        <EOYAmt>5144</EOYAmt>
      </AccountsReceivableGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>471213</BOYAmt>
        <EOYAmt>470101</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <TotalAssetsGrp>
        <BOYAmt>501871</BOYAmt>
        <EOYAmt>512997</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>7778</BOYAmt>
        <EOYAmt>26922</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>7778</BOYAmt>
        <EOYAmt>26922</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>494093</BOYAmt>
        <EOYAmt>486075</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>494093</BOYAmt>
        <EOYAmt>486075</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>501871</BOYAmt>
        <EOYAmt>512997</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-28020</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>20002</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>75557</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>20002</NetUnrealizedGainsInvstAmt>
      <RevenueNotReportedAmt>20002</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>55555</RevenueSubtotalAmt>
      <InvestmentExpensesNotIncldAmt>2737</InvestmentExpensesNotIncldAmt>
      <RevenueNotReportedFinclStmtAmt>2737</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>58292</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>83575</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesNotReportedAmt>0</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>83575</ExpensesSubtotalAmt>
      <InvestmentExpensesNotIncld2Amt>2737</InvestmentExpensesNotIncld2Amt>
      <ExpensesNotRptFinclStmtAmt>2737</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>86312</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AUDITED FINANCIAL STATEMENTS CONTAIN THE FOLLOWING DISCLOSURE PERTAINING TO FIN 48 (ASC 740): THE PLAN IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE (IRC), THOUGH IT WOULD BE SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSES (UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE IRC). NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED AS OF DECEMBER 31, 2024 AND 2023 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN IS REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN ITS TAX-EXEMPT STATUS. THE PLAN ADMINISTRATOR BELIEVES THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED PLAN IS TAX-EXEMPT. 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 OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM IS EMAILED TO TRUSTEES FOR REVIEW BEFORE SIGNING AND FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>POLICY IS REVIEWED BY THE BOARD OF TRUSTEES AND LEGAL COUNSEL ANNUALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>POLICIES ARE MADE AVAILABLE UPON WRITTEN REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC</FormAndLineReferenceDesc>
        <ExplanationTxt>ANACLETO 'LITO' ALCANTRA - 511 MOKAUEA ST, HONOLULU, HI 96819. MICHAEL MAZZONE - 746 BANNISTER STREET, HONOLULU, HI 96819. JOHN FRIGILLANA JR - 2240 YOUNG STREET, HONOLULU, HI 96826. RYDEN VALMOJA - 2240 YOUNG STREET, HONOLULU, HI 96826. MARIO MANRIQUE JR - 2240 YOUNG STREET, HONOLULU, HI 96826. KARL SINCLAIR - 905 KALANIANIOLE HWY, KAILUA, HI 96734.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>HAWAII TAPERS HEALTH AND WELFARE PLAN</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>560 N NIMITZ HWY STE 209</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96817</ZIPCd>
        </USAddress>
        <EIN>990213908</EIN>
        <PrimaryActivitiesTxt>PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>HI</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(9)</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>HAWAII TAPERS ANNUITY PLAN</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>560 N NIMITZ HWY STE 209</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96817</ZIPCd>
        </USAddress>
        <EIN>990209408</EIN>
        <PrimaryActivitiesTxt>PROVIDE RETIREMENT BENEFITS TO ELIGIBLE PLAN PARTICIPANTS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>HI</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>401(A)</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>HAWAII TAPERS VACATION PLAN</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>560 N NIMITZ HWY STE 209</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96817</ZIPCd>
        </USAddress>
        <EIN>320421626</EIN>
        <PrimaryActivitiesTxt>PROVIDE VACATION BENEFITS TO ELIGIBLE PARTICIPANTS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>HI</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(9)</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>HAWAII TAPERS RETIREE HEALTH REIMBURSEMENT FUND</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>560 N NIMITZ HWY STE 209</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96817</ZIPCd>
        </USAddress>
        <EIN>300856953</EIN>
        <PrimaryActivitiesTxt>PROVIDE HEALTH BENEFITS FOR ELIGIBLE RETIREES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>HI</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(9)</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>DISTRICT COUNCIL 50 JOINT APPRENTICESHIP &amp; TRAINING PLAN</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>560 N NIMITZ HWY STE 209</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96817</ZIPCd>
        </USAddress>
        <EIN>320393628</EIN>
        <PrimaryActivitiesTxt>TO PROVIDE TRAINING TO BOTH NEW AND CURRENT PERSONNEL</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>HI</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(5)</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>1</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, SCHEDULE R, PARTS II, III, IV</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER PLAN THAT PROVIDES INDUSTRY PROMOTION IN ACCORDANCE W/ THE TERMS SET FORTH IN TRUST AGREEMENTS, RULES &amp; REGS., OF THE PLAN &amp; 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, INC ALII NUI CONSTRUCTION, INC. BEK, INC BRETT HILL CONSTRUCTION COASTAL CONSTRUCTION COMPANY, INC DC50 JOINT APPRENTICESHIP &amp; 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&amp;J DRYWALL AND PLASTERING, LLC JDH CONSTRUCTION LTD JSC CONSTRUCTION, LLC KA MO'I CONSTRUCTION KING'S PAINTING, LLC LEVEL 5 DRYWALL LEWIS &amp; MANN PLASTERING &amp; DRYWALL M. SHIROMA PAINTING CO, INC M2K CONSTRUCTION, LLC NAN, INC DBA OCEAN HOUSE BUILDERS NORPAC WALL &amp; CEILINGS PMJ BUILDERS, INC PRISM ACOUSTICAL &amp; DRYWALL LLC SHIOI CONSTRUCTION, INC DBA CREATIVE PARTITION SYSTEMS SINCLAIR DRYWALL SONNY'S WALL SERVICE, LLC STATEWIDE GENERAL CONTRACTING &amp; CONSTRUCTION SWI FINISHING, INC SWINERTON BUILDERS SYNC DRYWALL SYSTEMS TAPERS UNION LOCAL 1944 THE LOOKING GLASS CORPORATION TROPICAL INDUSTR. CORP. DBA O.P. CONSTR. TRUE LINE CONSTRUCTION SERVICES, LLC V&amp;C DRYWALL CONTRACTORS, INC VIKING ADVANCED FINISHES, LLC YASUHARA DRYWALL ZELINSKY COMPANY PAINTING &amp; FINISHING CONTRACTORS</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleR>
  </ReturnData>
</Return>