2026-01-25T15:58:05-06:00 2025-06-30 205496781 James P Hasselman CPA LLC 2101 Nuuanu Ave 505 Honolulu HI 96817 990 2024-07-01 237152750 Roofers Union Local 221 Training Plan ROOF 8088417575 200 N Vineyard Blvd 100 Honolulu HI 96817 Vaughn Chong Trustee 8088417575 2026-01-25 1 1 James Hasselman P00653759 8087215483 2026-01-25 X 2024 2025-03-06 01:10:19Z Vaughn Chong 200 N Vineyard Blvd 100 Honolulu HI 96817 403732 0 X N/A X 1970 HI To provide training and other educational benefits for unionized employees in the roofing and waterpoofing industry in Hawaii. 5 5 2 0 0 0 0 0 98493 151398 35384 34696 0 0 133877 186094 0 0 0 0 166903 178303 0 0 0 128123 138115 295026 316418 -161149 -130324 817464 693359 12147 12400 805317 680959 The purpose of the organization is to provide training and educational benefits to employees covered under the collective bargaining agreement. 0 0 The Fund provided training and educational benefits to unionized employees in the roofing and waterproofing industry in Hawaii. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 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 7 0 1 2 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X Hawaii Benefit Administrators Inc 8088417575 200 N Vineyard Blvd Honolulu HI 96817 Vaughn Chong Trustee, Co-Chairman, Secr 1.00 X X 0 0 0 Scott Ai Trustee, Co-Chairman 1.00 X X 0 0 0 Tim Lyons Trustee 1.00 X 0 0 0 Fred Kaohe Jr Trustee 1.00 X 0 0 0 Hina Chow Trustee 1.00 X 0 0 0 Jason Clark Alternate Trustee 1.00 X 0 0 0 Enrique Subiono Training Services Coordina 40.00 X 104576 0 39337 104576 0 39337 1 0 0 0 0 Employer Contributions 900099 151354 151354 Other income 900099 44 44 151398 37334 37334 215000 217638 -2638 -2638 -2638 186094 151398 0 34696 142164 23926 12213 23819 1894 13361 1700 4571 6952 1065 15555 7194 33586 5920 14945 Training supplies and e 6427 1126 316418 6357 4097 57201 111413 10766 19372 7853 5284 50559 50038 6441 521 728171 551997 675 675 817464 693359 12147 12400 12147 12400 X 0 0 0 0 805317 680959 805317 680959 817464 693359 -130324 5966 0 X X 0 1 X 1 0 50559 50038 521 521 X 190360 5966 5966 184394 1700 1700 186094 314718 0 314718 1700 1700 316418 Part X, Line 2: The Fund's audit report contains the following FIN 48 disclosure: "Accounting principles generally accepted in the United States of America require fund management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. The fund administrator has analyzed the tax positions taken by the fund and has concluded that as of June 30, 2025, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The fund is subject to routine audits by taxing jurisdictions; however there are currently no tax audits for any tax periods in progress. The fund administrator believes the plan is no longer subject to income tax examinations for fiscal years prior to fiscal 2022." Form 990, Part VI, Section A, line 7a The governing board is appointed by the Local Union No. 221 of the United Union of Roofers, Waterproofers and Allied Workers; and the Roofing Contractors Association of Hawaii. Form 990, Part VI, Section B, line 11b Form 990 is provided to the Trustees for their review prior to being filed. Form 990, Part VI, Section B, line 12c The Trustees report annually on any instances that could give rise to conflict of interest. Form 990, Part VI, Section C, line 19 The organization does not make its governing documents, conflict of interest policy, or financial statements available to the public. Form 990, Part VI, Section A, line 3: The board of trustees retains management control over the Fund. The organization utilizes the services of a third party administrator to provide certain administrative services. Form 990, Part XII, Line 2c The process for hiring the independent auditor and reviewing the results of the annual audit has not changed from the prior year. Roofers Union Local 221 Vacation & Holiday Trust Fund 200 N Vineyard Blvd Honolulu HI 96817 996005504 Provides vacation & holiday benefits to unionized employees. HI 501(c)(9) None 0 Roofers Union Local 221 Health & Welfare Trust Fund 200 N Vineyard Blvd Honolulu HI 96817 996006907 Provides health & welfare benefits to unionized employees HI 501(c)(9) None 0 Roofers Union Local 221 Pension Plan 200 N Vineyard Blvd Honolulu HI 96817 990208117 Provides retirement benefits to unionized employees HI 501(a) None 0 Roofers Union Local 221 Annuity Plan 200 N Vineyard Blvd Honolulu HI 96817 990174607 Provides retirement benefits to unionized employees HI 501(a) None 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0