2026-01-13T20:04:31-06:00 2025-02-28 952302617 SINGERLEWAK LLP 500 ALA MOANA BLVD 2 302 HONOLULU HI 96813 990 2024-03-01 996016431 HAWAII MASONS'& PLASTERERS' TRAINING TRUST FUND HAWA 8088453901 560 NORTH NIMITZ HIGHWAY 209 HONOLULU HI 96817 PETER IRIARTE MICHAEL MAZZONE TRUSTEE/TRUSTEE 8088453901 2026-01-13 1 JUDITH CHOCK P01072809 8085336254 2024 2025-03-06 01:10:19Z PETER IRIARTE MICHAEL MA 560 NORTH NIMITZ HIGHWAY 209 HONOLULU HI 96817 8889557 0 X N/A X 1967 HI TO PROVIDE TRAINING OR TRAINING AIDS TO CERTAIN INDIVIDUALS SATISFYING CERTAIN ELIGIBILITY REQUIREMENTS AS REQUIRED BY LOCAL STATE APPRENTICESHIP TRAINING LABOR LAWS. 11 11 5 10 0 0 0 0 1497869 1518966 32586 149485 224339 239160 1754794 1907611 0 0 0 0 679881 738718 0 0 0 644624 737552 1324505 1476270 430289 431341 8260448 8775272 1823524 1708791 6436924 7066481 TO PROVIDE TRAINING OR TRAINING AIDS TO INDIVIDUALS SATISFYING CERTAIN ELIGIBILTY REQUIREMENTS 0 0 TO PROVIDE TRAINING TO INDIVIDUALS SATISFYING CERTAIN ELIGIBILITY REQUIREMENTS. TO PROVIDE SALARIES AND RELATED EXPENSES FOR TRAINING STAFF. TO PROVIDE FOR ADMINISTRATIVE SERVICES TO THE PLAN. 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 5 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X HAWAII MASONS' & PLASTERERS' ADMIN 8085230199 560 NORTH NIMITZ HIGHWAY SUITE 209 HONOLULU HI 96817 GLEN KANESHIGE MGMT TRUSTEE 1.00 X 0 0 0 KEVIN YI MGMT TRUSTEE 1.00 X 0 0 0 CLAUDE MATSUMOTO MGMT TRUSTEE 1.00 X 0 0 0 MICHAEL MAZZONE MGMT TRUSTEE 1.00 X 0 0 0 FRANCIS PASCUAL MGMT TRUSTEE 1.00 X 0 0 0 PETER T IRIARTE LABOR TRUSTEE 1.00 X 0 0 0 IKAIKA CASTILLO LABOR TRUSTEE (ALT) 1.00 X 47575 0 8179 MAXCIMO MANIPON LABOR TRUSTEE 1.00 X 0 0 0 PATRICK CORONAS LABOR TRUSTEE 1.00 X 0 0 0 JEFFREY ORNELLAS LABOR TRUSTEE 1.00 X 0 0 0 PETER J IRIARTE LABOR TRUSTEE 1.00 X 0 0 0 DICKIE KINIMAKA TRAINING COORDINATOR 40.00 X 106581 0 20898 ZACH BONILLA TRAINING COORDINATOR 40.00 X 126051 0 24434 KEITH NAPOLEON TRAINING COORDINATOR 40.00 X 126051 0 24434 406258 0 77945 3 0 1 0 BENEFIT RISK MANAGEMENT SERVICES INC 560 NORTH NIMITZ HIGHWAY SUITE 209 HONOLULU HI 96817 ADMINISTRATIVE SERVICES 247961 1 EMPLOYERS CONTRIBUTION 900099 1518966 1518966 1518966 198514 198514 6932917 6981946 -49029 -49029 -49029 EXPENSE REIMBURSEMENT 900099 225043 225043 OTHER INCOME 900099 12020 12020 LIQUIDATED DAMAGES 900099 2097 2097 239160 1907611 1709097 0 198514 358683 145973 108276 88582 37204 17300 41475 5355 22421 103576 22623 34140 37168 ADMINISTRATIVE FEES 247961 TRAINING PROGRAM SUPPLI 86407 AUTO & TRAVEL EXPENSES 47539 INSTRUCTOR FEES 37073 34514 1476270 54205 68777 355239 171078 144006 175641 14546 13469 1087489 875697 204046 211792 5818898 6509531 1669508 1624984 8260448 8775272 143504 57617 1680020 1651174 1823524 1708791 X 6436924 7066481 0 0 0 0 6436924 7066481 8260448 8775272 431341 198216 0 X X 0 1 X 1 0 509740 386573 123167 577749 489124 88625 211792 ACCRUED INTEREST AND DIVIDENDS 52567 RIGHT OF USE ASSETS FOR OPERATING LEASE 1564688 DUE FROM MASON'S HEALTH AND WELFARE 7729 1624984 CURRENT OPERATING LEASE LIABILITES 29462 LONG TERM OPERATING LEASE LIABILITES 1621712 1651174 X 2100472 198216 198216 1902256 5355 5355 1907611 1470915 0 1470915 5355 5355 1476270 PART X, LINE 2: THE FINANCIAL STATEMENTS CONTAIN THE FOLLOWING DISCLOSURE PERTAINING TO FIN48 (ASC740): "THE TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED APRIL 5, 1970, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(5) 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 THE YEARS ENDED FEBRUARY 28, 2025 AND FEBRUARY 29, 2024 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 THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. U.S. GAAP REQUIRES 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 SUBSTANTIATED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND CONCLUDED THAT, AS OF FEBRUARY 28, 2025 AND FEBRUARY 29, 2024, 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 PERIODS IN PROGRESS. " 0 0 0 ZACH BONILLA TRAINING COORDINATOR 126051 0 0 0 0 0 311 0 24123 0 150485 0 0 0 KEITH NAPOLEON TRAINING COORDINATOR 126051 0 0 0 0 0 311 0 24123 0 150485 0 0 0 DICKIE KINIMAKA TRAINING COORDINATOR 106581 0 0 0 0 0 311 0 20587 0 127479 0 0 0 PART I, LINE 1A HIGHEST COMPENSATED EMPLOYEE HAVE NOT INCURRED ANY OF ABOVE ACTIVITIES. PART I, LINE 1B HIGHEST COMPENSATED EMPLOYEE HAVE NOT INCURRED ANY OF ABOVE ACTIVITIES. FORM 990, PART VI, SECTION B, LINE 11B COPY OF FORM 990 GIVEN TO TRUSTEES FOR REVIEW AND APPROVAL BEFORE FILING FORM 990, PART VI, SECTION B, LINE 12C ANNUAL WRITTEN CONFLICT OF INTEREST POLICY STATEMENT IS CIRCULATED AND SIGNED BY TRUSTEES FORM 990, PART VI, SECTION B, LINE 15 ANNUAL REVIEW OF ADMINISTRATIVE FEES INCLUDING SALARY AMOUNTS CONDUCTED BY HAWAII MASONS AND PLASTERERS ADMINISTRATIVE COMMITTEE. PREPARATION OF ANNUAL OPERATING BUDGET INCLUDES REVIEW OF COMPLIANCE WITH COMPENSATION AMOUNTS OF TRAINING FUND EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 REVIEW OF DOCUMENTS MADE AVAILABLE ON REQUEST FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC GLEN KANESHIGE - 1099 ALAKEA STREET, SUITE 1600, HONOLULU, HI 96813. KEVIN YI - 1321 HART ST. #209, HONOLULU, HI 96817. CLAUDE MATSUMOTO - 1860 ALA MOANA BLVD, SUITE 2100, HONOLULU, HI 96815. MICHAEL MAZZONE - 746 BANNISTER STREET, HONOLULU, HI 96819. FRANCIS PASCUAL - 94-099 LEOKANE STREET, #1, WAIPAHU, HI 96797. DICKIE KINIMAKA - 1188 SAND ISLAND PARKWAY, HONOLULU, HI 96819. ZACH BONILLA - 1188 SAND ISLAND PARKWAY, HONOLULU, HI 96819. KEITH NAPOLEON - 1188 SAND ISLAND PARKWAY, HONOLULU, HI 96819. 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. MASONS PENSION TRUST FUND 2251 NORTH SCHOOL STREET HONOLULU HI 96819 996012128 PROVIDE RETIREMENT BENEFITS TO ELIGIBLE INDIVIDUALS HI 401(A) N/A 0 MASONS & PLASTERERS ANNUITY TRUST FUND 2251 NORTH SCHOOL STREET HONOLULU HI 96819 996024001 PROVIDE RETIREMENT BENEFITS TO ELIGIBLE INDIVIDUALS HI 401(A) N/A 0 MASONS HEALTH & WELFARE TRUST FUND 2251 NORTH SCHOOL STREET HONOLULU HI 96819 996014747 PROVIDE HEALTH BENEFITS TO ELIGIBLE INDIVIDUALS HI 501(C)(9) N/A 0 MASONS VACATION & HOLIDAY TRUST FUND 2251 NORTH SCHOOL STREET HONOLULU HI 96819 990174790 PROVIDE VACATION BENEFITS TO ELIGIBLE INDIVIDUALS HI 501(C)(9) N/A 0 HAWAII MASONS AND PLASTERERS UNIONS HAWAII INDUSTRY STABILIZATION COMMITTEE 2251 NORTH SCHOOL STREET HONOLULU HI 96819 352556224 TO IMPROVE COMMUNICATIONS AND ORGANIZATION BETWEEN CBA ENTITIES HI 501(C)(6) N/A 0 SEE SCHEDULE R SUPPLEMENTAL INFORMATION HI 0 0 HAWAII MASONS AND PLASTERERS ADMINISTRATIVE OFFICE 2251 NORTH SCHOOL STREET HONOLULU HI 96819 990224301 TO PROVIDE ADMINISTRATIVE AND GENERAL SERVICES HI N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 HAWAII MASONS AND PLASTERERS' ADMINISTRATIVE OFFICE P 0 PERCENTAGE ALLOCATION FORM 990, SCHEDULE R, PART II, III, AND IV THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER PLAN THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS THROUGH CONTRIBUTIONS FROM SIGNATORY EMPLOYERS. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF THESE SIGNATORY EMPLOYERS INCLUDING THE NAMES, ADDRESSES, AND OTHER CONTACT INFORMATION. HOWEVER, THE LEGAL STRUCTURE (CORPORATION, PARTNERSHIP, ETC.) FOR EACH SIGNATORY EMPLOYER IS NOT ON FILE WITH THE ADMINISTRATIVE OFFICE AND COULD NOT BE REASONABLY OBTAINED. AS A RESULT, THE SIGNATORY EMPLOYERS COULD NOT BE SEPARATED BY TYPE OF ORGANIZATION. HOWEVER, THEY ARE LISTED BELOW: A-AMERICAN CUSTOM FLOORING ACOUSTICAL DRYWALL SYS. INC AFFILIATED CONSTRUCTION, LLC AKAMAI BUILDERS, INC. ALL ISLAND PLASTERING LLC ALLIED FLOOR CORPORATION AMERICAN CIVIL CONSTRUCTORS WEST COAST AMERICAN PIPING & BOILER CO. APB CONSTRUCTION CORP. APHAT LLC B E K INC. B F TILE, INC. (DBA) BAC 1 WA BAC 13 BAC 4 CA BAC INTERNATIONAL UNION BAC LOCAL 2 MICHIGAN BEACHSIDE ROOFING, LLC BELLO CONSTRUCTION LLC BMD FLOORING (DBA) BMK CONSTRUCTION LLC BOTHMAN, ROBERT A. INC. BRICKLAYERS OF INDIANA C.J PETERSON SERVICES, INC. CAULKING HAWAII INC. CELL-CRETE CORPORATION CEMENT MASONS & PLASTERERS CENTRAL CONSTRUCTION INC. CENTURY FLOOR COVERINGS, INC. CONSTRUCTORS HAWAII, INC. CONTECH SERVICES, INC. CORRADINI CORP. DA BUILDERS, LLC DAINCO LLC. DAVIDSON'S MASONRY, INC. DB MASONRY LLC DHOJV DOWNSTREAM, INC. DURA CONSTRUCTORS, LLC DYK INCORPORATED E BUENO CONSTRUCTION LLC EAGLE INTERIORS, INC. EDWARDS & SANDS CONSTR CO INC. ELECTRICAL CONTRACTORS HI, INC ELEVATED CONSTRUCTION LLC. F & H CONSTRUCTION FIRE ROCK TILE & STONE LLC FIRST PACIFIC BUILDERS LLC FLOORING INVESTMENT GROUP LLC DBA ISLAND FLOORING FLOORING SOLUTIONS LLC FOUNDATIONS HAWAII, INC. GLACKIN, LLC GOODFELLOW BROS., INC. GROUP BUILDERS, INC. GST STONE LLC (LOCAL 1) HAWAII MASONS & PLSTRS TRNG HAWAIIAN DREDGING CONSTR. CO., HEALY TIBBITS BUILDERS, INC. HENSEL PHELPS CONSTRUCTION CO. HI MASONRY & DEV. CORP. HI MASONS STABILIZATION HILO TILE & STONE INC. HONOLULU PREMIER FLOORING, LLC HONOLULU TILE & MARBLE, INC. IHF & IPF IIDA, T. CONTRACTING LTD. INOUYE, RALPH S. COMPANY INC. INOUYE, RALPH S. COMPANY, LTD. INTEGRATED CONSTRUCTION INC. ISEMOTO CONTRACTING CO. ISEMOTO CONTRACTING CO., LTD. ISLAND CONSTRUCTION & DEMOLITION LLC. ISLAND CREATIONS CONSTR LLC ISLAND TILE & STONE, LLC J & J DRYWALL & PLASTERING JACO BUILDERS LLC JAYAR CONSTRUCTION, INC. JBC ENGINEERING & CONSTRUCTION, LLC JD HAWAII CONTRACTORS INC. JSC CONSTRUCTION LLC KA MO'I CONSTRUCTION, INC. KAHULUI CARPET & DRAPERY KAIKOR CONSTRUCTION GROUP, INC KIEWIT INFRASTRUCTURE WEST CO. KOBAYASHI, ALBERT C., INC. KOGA ENGINEERING & CONSTR, INC LANE CONSTRUCTION (FORMERLY S.A. HEALY) LARGO CONCRETE, INC. LAYTON CONSTRUCTION CO., LLC LEE, R.H.S., INC. LOCAL NO. 1 OF HAWAII, LOCAL NO. 630, M E I CORPORATION M E I CORPORATION (LOCAL 1) MAKA CONSTRUCTION LLC MANA CONSTRUCTION INC. MARBLE UNLIMITED LLC MASANIAI CONTRACTOR MASONRY SYSTEMS HI, INC. MASONRY WELFARE TRUST MASONS & PLASTERERS FRATERNAL ASSN. MAUI KUPONO BUILDERS, LLC MAXUM CONSTRUCTION HAWAII,LLC MEGA CONSTRUCTION, INC. MIKE PAYNE & ASSOCIATES, INC. MIRA IMAGE CONSTRUCTION LLC MITSUNAGA CONSTR. (LOCAL 630) MN & ND BRICKLAYERS AND ALLIED MODERN FLOORING LLC NAN, INC. NAN, INC.-PLASTERING NISHIDA, L.M. WEATHERPROOFING NORDIC PCL CONSTRUCTION NORPAC WALLS & CEILINGS NORTH AMERICAN TERRAZZO, INC. OKADA TRUCKING COMPANY, LTD. ONO CONSTRUCTION LLC PACIFIC CONCRETE WORKS, INC. PACIFIC ISLES EQUIPMENT RENTAL PACIFIC RIM TILE & STONE LLC PARADIGM CONSTRUCTION LLC PAVIMENTO HAWAII LLC PEREZ WALL SOLUTIONS LLC PMJ BUILDERS, INC. PRIMATECH CONSTRUCTION INC. PRISM ACOUSTICAL & DRYWALL PRO-BILT CONSTR. CO., INC. PROMETHEUS CONSTRUCTION QUALITY GENERAL, INC. REEF DEVELOPMENT OF HI, INC RLP, INC. ROBERT M. KAYA BUILDERS, INC. ROYAL CONTRACTING CO., LTD. SAKAMOTO, S & M INC SF MASONRY (LOCAL 630) SHINTANI, ALAN INC. SHIOI CONSTRUCTION, INC. SINCLAIR DRYWALL, INC. SITE ENGINEERING, INC. (630) SO CA CEMENT MASONS SOK SU INC. STATEWIDE GC & CONSTR. STATEWIDE GENERAL CONTRACTING STG JV SWINERTON BUILDERS SYNC DRYWALL SYSTEMS (DBA) T SQUARE ENG & CONSTR. LLC T.J. GOMES TRUCKING CO., INC. TCS DRYWALL, INC. TECK INCORPORATED THORPE, J.T. & SONS, INC. TILE INDUSTRY (CA) TILE INDUSTRY (NY) TOKUNAGA MASONRY, INC. TOMCO CORP. TOP PRIORITY TRICON, INC. TROPICAL INDUSTRIES CORP. TRUE LINE CONSTR. SVS. LLC TYSON'S INC. U.S. PACIFIC, INC. UNIVERSAL CONSTRUCTION, INC. UNLIMITED CONSTR. SVS., INC. UNRIVALED INC. (DBA) V & C DRYWALL CONTRACTORS, INC VAN'S FLOORING AND TILE, INC. VIKING ADVANCED FINISHES LLC VINYL TECH & MASONRY, INC. WAIALUA PLUMBING & MECHANICAL WA-ID CEMENT MASONS RETIREMENT TRUST WALSH CONSTRUCTION COMPANY WERNER PLASTERING INC. WESTERN TILE & MARBLE CONTR. WISCONSIN MASONS HEALTH & WELFARE & PENSION WR MASONRY LLC. WW CLYDE YOKOYAMA, JAPO YOSHIMURA, T. CONTRACTING, INC