2025-11-12T17:07:16-06:00 2024-12-31 952302617 SINGERLEWAK LLP 500 ALA MOANA BLVD 2 302 HONOLULU HI 96813 990 2024-01-01 320421626 HAWAII TAPERS VACATION PLAN VACATION TRUST FUND HAWA 8085230199 560 N NIMITZ HWY STE 209 HONOLULU HI 96817 JOHN FRIGILLANA JR MICHAEL MAZZONE UNION TRUSTEE / MGMT TRUSTEE 8085230199 2025-11-12 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 5033231 0 X N/A X 2014 HI TO PROVIDE VACATION BENEFITS TO ELIGIBLE EMPLOYEES IN THE INDUSTRY. THE PLAN IS A MULTIEMPLOYER PLAN. 6 6 0 7 0 0 0 0 2296029 2571791 3418 4344 0 0 2299447 2576135 0 0 2227322 2506739 0 0 0 0 0 49037 41734 2276359 2548473 23088 27662 1477186 1599341 1389186 1483679 88000 115662 TO PROVIDE VACATION BENEFITS TO ELIGIBLE EMPLOYEES IN THE INDUSTRY. THE PLAN IS A MULTIEMPLOYER PLAN. 0 0 TO PROVIDE VACATION BENEFITS TO ELIGIBLE EMPLOYEES IN THE INDUSTRY. 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 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 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 MARIO MANRIQUE JR UNION TRUSTEE 0.50 X 0 0 0 JOHN FRIGILLANA JR UNION TRUSTEE 0.50 X 0 0 0 RYDEN VALMOJA UNION 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 VACATION CONTRIBUTIONS 900099 2529113 2529113 MEMBERS' ASSESSMENTS 900099 21737 21737 VACATION ADMIN CONTRIBUTIONS 900099 20254 20254 LIQUIDATED DAMAGES 900099 687 687 2571791 4344 4344 2457096 2457096 0 2576135 2571791 0 4344 2506739 33065 4 526 398 4950 1216 BANK FEES 1573 DUES AND SUBSCRIPTIONS 2 2548473 28398 60049 1448788 1539292 1477186 1599341 1389186 1483679 1389186 1483679 X 88000 115662 0 0 0 0 88000 115662 1477186 1599341 27662 0 X X 0 1 X 1 0 0 VACATION BENEFITS PAYABLE 1483679 1483679 X 2576135 0 2576135 0 2576135 2548473 0 2548473 0 2548473 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 AUGUST 26, 2014, 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 INCOME TAXES HAVE BEEN RECORDED IN THE PLAN YEARS ENDED 2024 AND 2023 FOR UNRELATED BUSINESS TAXABLE INCOME. 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 ADMINISTRATOR BELIEVES 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 REQUIRES PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND CONCLUDED THAT, AS OF DECEMBER 31, 2024AND 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 B, LINE 11B PRIOR TO AFFIXING SIGNATURES, THE FORM IS REVIEWED BY ONE MANAGEMENT TRUSTEE AND ONE UNION TRUSTEE. FORM 990, PART VI, SECTION B, LINE 12C POLICY IS REVIEWED BY THE BOARD OF TRUSTEES 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 KARL SINCLAIR - 905 KALANIANIOLE HWY #107, KAILUA, HI 96734. MICHAEL MAZZONE - 746 BANNISTER STREET, HONOLULU, HI 96819. ANACLETO ALCANTRA - 511 MOKAUEA STREET, HONOLULU, HI 96819. MARIO MANRIQUE JR. - 2240 YOUNG STREET, HONOLULU, HI 96826. JOHN FRIGILLANA JR. - 2240 YOUNG STREET, HONOLULU, HI 96826. RYDEN VALMOJA - 2240 YOUNG STREET, HONOLULU, HI 96826. 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 MARKET RECOVERY PLAN 560 N NIMITZ HWY SUITE 209 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 N NIMITZ HWY SUITE 209 HONOLULU HI 96817 990209408 PROVIDE RETIREMENT BENEFIT TO ELIGIBLE PLAN PARTICIPANTS HI 401(A) N/A 0 HAWAII TAPERS HEALTH & WELFARE PLAN 560 N NIMITZ HWY SUITE 209 HONOLULU HI 96817 990213908 PROVIDE HEALTH & WELFARE BENEFIT TO ELIGIBLE PARTICIPANTS & THEIR DEPENDENTS HI 501(C)(9) N/A 0 HAWAII TAPERS RETIREE HEALTH REIMBURSEMENT FUND 560 N NIMITZ HWY SUITE 209 HONOLULU HI 96817 300856953 TO PROVIDE HEALTH BENEFITS FOR ELIGIBILE RETIREES HI 501(C)(9) N/A 0 DISTRICT COUNCIL 50 JOINT APPRENTICESHIP & TRAINING PLAN 560 N NIMITZ HWY SUITE 209 HONOLULU HI 96817 320393628 TO PROVIDE TRAINING TO BOTH NEW AND CURRENT PERSONNEL HI 501(C)(5) N/A 0 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, AND IV THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER PLAN THAT PROVIDES VACATION BENEFITS TO ELIGIBLE PARTICIPANTS IN ACCORDANCE WITH THE 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: ALII DRYWALL, INC. ALII NUI CONSTRUCTION, INC. BEK, INC. BRETT HILL CONSTRUCTION COASTAL CONSTRUCTION COMPANY, INC. DC50 JOINT APPRENTICESHIP & TRAINING FUND DOUG'S ACOUSTICAL & DRYWALL INTERIORS EAGLE INTERIORS FINE BUILDERS LLC FIRST PACIFIC BUILDERS LLC. GILL CONSTRUCTION, INC. GOODNIGHTS CORP DBA CONSTRUCTION DRYWALL SYSTEMS GROUP BUILDERS, INC. GUY'S SUPERIOR INTERIORS HAWAIIAN ISLE INTERIORS 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 AND DRYWALL, INC. M. SHIROMA PAINTING CO., INC. M2K CONSTRUCTION, LLC NAN, INC. DBA OCEAN HOUSE BUILDERS NORPAC WALL & CEILING PMJ BUILDERS, INC. PRISM ACOUSTICAL & DRYWALL LLC SHIOI CONSTRUCTION, INC. DBA CREATIVE PARTITION SYSTEMS SINCLAIR DRYWALL SONNY'S WALL SERVICE, LLC STATEWIDE GENERAL CONTRACTING & CONSTRUCTION, INC. SWI FINISHING, INC. SWINERTON BUILDERS SYNC DRYWALL SYSTEMS TAPERS UNION LOCAL 1944 C/O IBPAT DISTRICT COUNCIL 50 THE LOOKING GLASS CORPORATION TROPICAL INDUSTR. CORP. DBA O.P. CONSTR. TRUE LINE CONSTRUCTION SERVICES LLC. V & C DRYWALL CONTRACTORS, INC. VIKING ADVANCED FINISHES, LLC YASUHARA DRYWALL ZELINSKY COMPANY PTG. & FINISHING CONTRACTORS