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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED JUNE 8, 2005, STATING THAT THE TRUST IS TAX-EXEMPT UNDER 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 PROVISION FOR FEDERAL OR STATE INCOME TAXES HAS BEEN RECORDED FOR THE PLAN YEARS ENDED SEPTEMBER 30, 2025 AND 2024 RELATED TO UNRELATED BUSINESS TAXABLE INCOME. THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TRUST'S TAX-EXEMPT STATUS. THE PLAN AND TRUST HAVE BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR AND THE PLAN'S TAX COUNSEL BELIEVE THE PLAN IS CURRENTLY DESIGNED AND OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, THAT THE RELATED TRUST CONTINUES TO QUALIFY AS TAX-EXEMPT. THE PLAN ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ACCOUNTING GUIDANCE RELATING TO INCOME TAXES. UNDER THIS GUIDANCE, THE PLAN EVALUATES TAX POSITIONS TAKEN AND RECOGNIZES A TAX LIABILITY (OR ASSET) FOR UNCERTAIN TAX POSITIONS IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS EVALUATED THE PLAN'S TAX POSITIONS AND CONCLUDED THAT, AS OF SEPTEMBER 30, 2025 AND 2024, THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING AUTHORITIES; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIODS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL DOCUMENTS ARE REVIEWED BY ONE MANAGEMENT TRUSTEE AND ONE LABOR TRUSTEE REPRESENTATIVES BEFORE SIGNING AND FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>POLICY IS REVIEWED AND ANY ISSUES/QUESTIONS ARE DISCUSSED WITH LEGAL COUNSEL. TRUSTEES ARE ASKED TO DISCLOSE ANY CONFLICTS OT INTEREST ANNUALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>POLICIES ARE MADE AVAILABLE TO PARTICIPANTS UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VII, SECTION A</FormAndLineReferenceDesc>
        <ExplanationTxt>BEING THAT THE MEMBERS OF THE BOARD OF TRUSTEES SERVE THE ORGANIZATION AS VOLUNTEERS, THE ORGANIZATION MADE A REASONABLE EFFORT TO SECURE INFORMATION ON ANY COMPENSATION PAID TO THE TRUSTEES BY RELATED ORGANIZATION(S), BUT WAS UNABLE TO OBTAIN NOR ESTIMATE SUCH INFORMATION FOR PURPOSES OF REPORTING ON PART VII.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>NO CHANGE IN THE REVIEW PROCESS FROM PRIOR YEAR. BOARD OF TRUSTEES SELECTS THE INDEPENDENT AUDITOR. THE ADMINISTRATOR AND BOARD OF TRUSTEES FORMALLY REVIEW AND APPROVE THE FINANCIAL STATEMENTS.</ExplanationTxt>
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          <BusinessNameLine1Txt>HAWAII INSULATORS TRAINING PLAN</BusinessNameLine1Txt>
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          <AddressLine1Txt>1440 KAPIOLANI BLVD 800</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96814</ZIPCd>
        </USAddress>
        <EIN>237108342</EIN>
        <PrimaryActivitiesTxt>TO PROVIDE TRAINING BENEFITS TO ELIGIBLE MEMBERS.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>HI</LegalDomicileStateCd>
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          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96814</ZIPCd>
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        <USAddress>
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          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96814</ZIPCd>
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          <ZIPCd>96814</ZIPCd>
        </USAddress>
        <EIN>516103706</EIN>
        <PrimaryActivitiesTxt>TO PROVIDE RETIREMENT DEFINED CONTRIBUTION BENEFITS TO ELIGIBLE MEMBERS.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>HI</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>401(A)</ExemptCodeSectionTxt>
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      <IdRelatedTaxExemptOrgGrp>
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          <BusinessNameLine1Txt>HAWAII INSULATION INDUSTRY IMPROVEMENT FUND</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>1188 BISHOP STREET SUITE 1003</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96813</ZIPCd>
        </USAddress>
        <EIN>571136722</EIN>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>SEE SCHEDULE R SUPPLEMENTAL INFORMATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedOrgTxblPartnershipGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>SEE SCHEDULE R SUPPLEMENTAL INFORMATION</BusinessNameLine1Txt>
        </RelatedOrganizationName>
      </IdRelatedOrgTxblPartnershipGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>SEE SCHEDULE R SUPPLEMENTAL INFORMATION</BusinessNameLine1Txt>
        </RelatedOrganizationName>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
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      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
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      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
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</Return>