2025-06-10T11:32:00-05:00 2024-07-31 952302617 SINGERLEWAK LLP 500 ALA MOANA BLVD 2 302 HONOLULU HI 96813 990 2023-08-01 996009438 PAMCAH-UA LOCAL 675 VACATION & HOLIDAY FUNDS PAMC 8085364408 1109 BETHEL STREET RM 403 403 HONOLULU HI 96813 VALENTINO CERIA - TRUSTEE KENT MATSUZAKI - TRUSTEE 8085364408 2025-05-30 0 JUDITH CHOCK P01072809 8085336254 2023 2025-03-06 01:10:19Z VALENTINO CERIA - TRUSTEE 1109 BETHEL STREET RM 403 403 HONOLULU HI 96813 16657852 0 X N/A X 1961 HI TO PROVIDE VACATION AND HOLIDAY BENEFITS TO ELIGIBLE EMPLOYEES IN THE INDUSTRY. THE PLAN IS A COLLECTIVELY BARGAINED MULTIEMPLOYER PLAN. 6 0 0 0 0 0 0 0 7796295 8480029 167713 244664 0 0 7964008 8724693 0 0 7719693 8386256 0 0 0 0 0 48381 87061 7768074 8473317 195934 251376 7584336 8362866 6941540 7468694 642796 894172 TO PROVIDE VACATION AND HOLIDAY BENEFITS TO ELIGIBLE EMPLOYEES IN THE INDUSTRY. THE PLAN IS A COLLECTIVELY BARGAINED MULTIEMPLOYER PLAN. 0 0 8386256 TO PROVIDE VACATION AND HOLIDAY BENEFITS TO ELIGIBLE EMPLOYEES IN THE INDUSTRY. 8386256 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 X 6 0 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 0 0 0 X PAMCAH-UA LOCAL 675 ADMINISTRATIVE 8085364408 1109 BETHEL STREET 403 HONOLULU HI 96813 X VALENTINO CERIA LABOR TRUSTEE 1.00 X 0 0 0 KENT A MATSUZAKI MGMT TRUSTEE 1.00 X 0 0 0 MATTHEW BRADY LABOR TRUSTEE 1.00 X 0 0 0 BENJAMIN PANIS LABOR TRUSTEE 1.00 X 0 0 0 MARK SUZUKI MGMT TRUSTEE 1.00 X 0 0 0 GREGG SERIKAKU MGMT TRUSTEE (ALT) 1.00 X 0 0 0 SAMUEL BARRETT JR LABOR TRUSTEE (ALT) 1.00 X 0 0 0 CURT BALANAY MGMT TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 0 EMPLOYER CONTRIBUTION 900099 8386259 8386259 EMPLOYER CONTRIBUTION 900099 49865 49865 LIQUIDATED DAMAGES 900099 30732 30732 OTHER INTEREST 900099 13173 13173 8480029 244664 244664 7933159 7933159 0 0 8724693 8466856 0 257837 8386256 4057 15707 1805 2646 ADMINISTRATIVE FEES 62846 8473317 7562111 8338329 22225 24537 7584336 8362866 6941540 7468694 6941540 7468694 X 642796 894172 0 0 0 0 642796 894172 7584336 8362866 251376 0 X X 0 1 X 1 0 0 VACATION AND HOLIDAY BENEFITS PAYABLE 7468694 7468694 X 8724693 0 8724693 0 8724693 8473317 0 8473317 0 8473317 PART X, LINE 2: EXPLANATION: THE AUDITED FINANCIAL STATEMENTS CONTAIN THE FOLLOWING DISCLOSURE PERTAINING TO FIN 48 (ASC 740) "THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED AUGUST 17, 1970, STATING THAT THE TRUST IS TAX-EXEMPT UNDER PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE. 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 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 ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES 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 IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE THAN LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND CONCLUDED THAT, AS OF JULY 31, 2024 AND 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION 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 PERIOD IN PROGRESS." FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE ADMINISTRATOR. IT IS THEN PROVIDED TO MANAGEMENT AND UNION TRUSTEE REPRESENTATIVES PRIOR TO SIGNING AND FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL WRITTEN DISCLOSURES WILL BE OBTAINED EACH YEAR. THESE DISCLOSURE STATEMENTS WILL BE SIGNED BY EACH TRUSTEE INDIVIDUALLY. CONFLICTS DISCLOSED WILL BE HANDLED IN THE MANNER OUTLINED WITHIN THE POLICY. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC VALENTINO CERIA - 1109 BETHEL STREET BASEMENT, HONOLULU, HI 96813. KENT A. MATSUZAKI - 1029 ULUPONO STREET, HONOLULU, HI 96819. MATTHEW BRADY - 1109 BETHEL STREET BASEMENT, HONOLULU, HI 96813. BENJAMIN PANIS - 1109 BETHEL STREET BASEMENT, HONOLULU, HI 96813. MARK SUZUKI - 1820 COLBURN STREET, HONOLULU, HI 96819. GREGG SERIKAKU - 1088 BISHOP STREET #408, HONOLULU, HI 96813. SAMUEL BARRETT JR. - 1109 BETHEL STREET BASEMENT, HONOLULU, HI 96813. CURT BALANAY - 2026 COLBURN STREET, HONOLULU, HI 96819. 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. PAMCAH-UA LOCAL 675 ANNUITY PLAN 1109 BETHEL STREET HONOLULU HI 96813 990221545 TO PROVIDE ANNUITY BENEFITS TO ELIGIBLE MEMBERS HI 401(A) N/A 0 PAMCAH-UA LOCAL 675 COOPERATION FUND 1109 BETHEL STREET HONOLULU HI 96813 990266164 TO PROMOTE THE INDUSTRY AND IMPROVE RELATIONSHIP BETWEEN LABOR AND MGMT HI 501(C)(5) N/A 0 PAMCAH-UA LOCAL 675 TRAINING PLAN 1109 BETHEL STREET HONOLULU HI 96813 996009433 TO PROVIDE EDUCATIONAL BENEFITS TO ELIGIBLE MEMBERS AND EMPLOYERS HI 501(C)(5) N/A 0 PAMCAH-UA LOCAL 675 HEALTH & WELFARE PLAN 1109 BETHEL STREET HONOLULU HI 96813 996009435 TO PROVIDE HEALTH & WELFARE BENEFITS TO ELIGIBLE MEMBERS HI 501(C)(9) N/A 0 PAMCAH-UA LOCAL 675 PENSION PLAN 1109 BETHEL STREET HONOLULU HI 96813 996024083 TO PROVIDE PENSION BENEFITS TO ELIGIBLE MEMBERS HI 401(A) N/A 0 SEE SCHEDULE R SUPPLEMENTAL INFORMATION SEE SCHEDULE R SUPPLEMENTAL INFORMATION PAMCAH-UA LOCAL 675 ADMINISTRATIVE OFFICE 1109 BETHEL STREET HONOLULU HI 96813 990110375 TO ALLOCATE COMMON EXPENSES AMONGST THE PAMCAH TRUST FUNDS HI 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 PAMCAH-UA LOCAL 675 ADMINISTRATIVE OFFICE P 71598 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 & I REFRIGERATION INC. A & I REFRIGERATION SALES & SERVICE, INC. A G REPAIR LLC ADVANCE PLUMBING SYSTEMS CORP. AIR CENTRAL LLC AIR ENGINEERING COMPANY, INC. ALAKA'I MECHANICAL CORPORATION ALCO MECHANICAL, INC. ALOHA FIRE SYSTEMS, L.L.C. APB CONSTRUCTION CORP. ARTISTIC BUILDERS CORPORATION BEST PLUMBING & ELECTRIC, LLC C S MECHANICAL CARRIER BUILDING SERVICES CENTRAL AIR SYSTEMS, INC. CHECKPOINT FIRE SERVICE, LLC CLIMATE PROS, INC. CLYDE T. HIRATA, LLC COMMERCIAL PLUMBING, INC. CONSTRUCTION MANAGEMENT SERVICES LLC CONTINENTAL MECHANICAL OF THE PACIFIC CONTINENTAL MECHANICAL SERVICES, LLC COOL AIR, INC. CREATIVE PLUMBING, INC. D & C PLUMBING, INC. DELIMA'S PLUMBING, INC. DORVIN D. LEIS COMPANY, INC. DWAYNE MATSUMOTO LLC DYNAMIC AIR, INC. ECONOMY PLUMBING & SHEET METAL LLC ELITE MECHANICAL, INC. FURUTA PLUMBING LLC GORDON MECHANICAL, LLC HAGIO PLUMBING, LLC HAKO PLUMBING, INC. DBA HAKO CONSTRUCTION HAWAII SHEETMETAL AND MECHANICAL, INC. HEIDE & COOK, LLC HI-TECH PLUMBING CORPORATION HMS CONSTRUCTION, INC. HONEYWELL, INC. HONOLULU FIRE PROTECTION L.L.C. HONOLULU PLUMBING COMPANY, LTD. HSI MECHANICAL INDUSTRIAL FIRE SPRINKLER CO. INNOVATIVE PLUMBING, LLC ISLAND CONTROLS, INC. ISLAND WIDE A/C SERVICE, LLC ISLANDWIDE MECHANICAL SERVICE INC. JEBSCO MECHANICAL INC. JOHNSON CONTROLS, INC. J'S PLUMBING K & R PLUMBING KAUAI MECHANICAL, INC. MG PLUMBING SOLUTIONS, LLC MICHELS PIPELINE, INC. NARITO SHEETMETAL & MECHANICAL CORP. NO SWEAT AIR CONDITIONING, INC. NOVA MECHANICAL LLC NOZOMI PLUMBING, LLC OAHU AIR CONDITIONING SERVICE, INC. OAHU PLUMBING & SHEETMETAL, LTD. PAMCAH-UA LOCAL 675 ADMINISTRATIVE OFFICE PAN-PACIFIC PLUMBING CO., INC. PERFORMANCE PLUMBING, LLC PLBG & MECH CONTR. ASSOC. OF HI (PAMCAH) PLUMBERS & FITTERS, UA LOCAL 675, AFL-CIO PLUMBING & SOLAR SYSTEMS OF MAUI, LLC POWER & INDUSTRIAL DIVISION OF HAWAIIAN DREDGING CONSTRUCTION COMPANY, INC. PREFERRED AC SERVICE, LLC PUKANA'S OHANA PLUMBING LLC QUALIFIED PLUMBING, LLC R. M. NAKAMURA PLBG & MECH CONTRACTORS RAY'S PLUMBING, INC. REGENT PLUMBING INC. SERVICE AIR CONDITIONING & PLUMBING, INC. SHOBU'S REFRIGERATION & AIR CONDITIONING SKIPPY'S PLUMBING & REPAIR, INC. STANDARD SHEETMETAL & MECHANICAL, INC. STRIKER CONSTRUCTION, LLC STS PLUMBING, INC. SUPERIOR PLUMBING SERVICE LLC TABLA MECHANICAL LLC TITAN INDUSTRIES, LLC TNH PLUMBING, INC. TRADEWINDS COOLING LLC TRANE PACIFIC SERVICE VERSATILE LLC WAIALUA PLUMBING & MECHANICAL, INC.