2026-02-24T20:15:18-06:00 2025-07-31 952302617 SINGERLEWAK LLP 500 ALA MOANA BLVD 2 302 HONOLULU HI 96813 990 2024-08-01 990168649 HAWAII IRON WORKERS TRAINING PLAN HAWA 8086718225 94-497 UKEE ST WAIPAHU HI 96797 BRONSON PARIS GAYLORD LOVELL UNION TRUSTEE / MGT TRUSTEE 8086718225 2026-02-16 0 JUDITH CHOCK P01072809 8085336254 2024 2025-03-06 01:10:19Z BRONSON PARIS GAYLORD L 94-497 UKEE STREET WAIPAHU HI 96797 2854445 0 X N/A X 1976 HI TO PROVIDE EDUCATIONAL, SAFETY, AND TRAINING BENEFITS TO PLAN PARTICIPANTS SATISFYING ELIGIBILITY REQUIREMENTS. 12 0 9 0 0 0 0 0 668450 1525771 114863 93123 0 0 783313 1618894 0 0 0 0 685508 921840 0 0 0 311640 372426 997148 1294266 -213835 324628 2209373 2474924 98637 39560 2110736 2435364 TO PROVIDE EDUCATIONAL BENEFITS TO PLAN PARTICIPANTS SATISFYING CERTAIN ELIGIBILITY REQUIREMENTS. 0 0 921840 THE PLAN PROVIDES TRAINING BENEFITS TO ELIGIBLE PARTICIPANTS BY PAYING FOR THE TRAINING COORDINATORS AND INSTRUCTORS SALARIES ($608,589), PAYROLL TAXES ($57,775), AND EMPLOYEE BENEFITS ($255,476). 85726 THE PLAN PROVIDES TRAINING PROGRAMS TO ELIGIBLE PARTICIPANTS: SAFETY PROGRAMS ($32,220), APPRENTICESHIP PROGRAMS ($17,112), WELDING CERTIFICATION TRAINING ($30,870), RIGGING CLASS ($3,825), AND JOURNEYMAN RETRAINING ($1,699). 1007566 0 0 0 0 0 0 0 0 0 1 0 0 0 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 6 0 9 1 0 0 0 0 0 0 0 0 X 12 0 1 0 0 0 0 0 0 1 1 1 0 1 1 1 1 1 1 0 0 0 X HAWAII IRON WORKERS ADMINISTRATIVE OFFICE 8086718225 94-497 UKEE STREET WAIPAHU HI 96797 X T KAWIKA CHUN MANAGEMENT TRUSTEE 0.50 X 0 0 0 GAYLORD LOVELL MANAGEMENT TRUSTEE 0.50 X 0 0 0 HENRY TAKAHASHI MANAGEMENT TRUSTEE 0.50 X 0 0 0 DAVID A MILLER JR MANAGEMENT TRUSTEE 0.50 X 0 0 0 SHON MOEA'I LABOR TRUSTEE 0.50 X 0 0 0 JOSEPH O'DONNELL LABOR TRUSTEE 0.50 X 0 0 0 MELVIN KAHELE LABOR TRUSTEE 0.50 X 0 0 0 BRONSON PARIS LABOR TRUSTEE 0.50 X 0 0 0 LINCOLN NAIWI SR LABOR TRUSTEE 0.50 X 0 0 0 KIM RENSO MANAGEMENT TRUSTEE 0.50 X 0 0 0 BRENT HOLCOMB MANAGEMENT TRUSTEE 0.50 X 0 0 0 MICAH PARIS LABOR TRUSTEE 0.50 X 0 0 0 JOSEPH H WONG SAFETY COORDINATOR 50.00 X 194104 0 67998 194104 0 67998 3 0 1 0 0 EMPLOYER CONTRIBUTIONS 900099 1520531 1520531 LIQUIDATED DAMAGES 900099 5240 5240 1525771 93123 93123 1235551 1235551 0 1618894 1525771 0 93123 608589 105024 150452 57775 3743 34555 37606 75014 82654 7 6931 SAFETY AND APPRENTICESH 49332 REIMBURSEMENT TO ADMINI 32998 WELDING CERTIFICATION T 30870 REPAIRS AND MAINTENENCE 11167 7549 1294266 5566 29371 2093249 2271272 53736 155091 42489 42378 118 111 56704 19079 2209373 2474924 25589 21453 73048 18107 98637 39560 X 2110736 2435364 0 0 0 0 2110736 2435364 2209373 2474924 324628 0 X X 0 1 X 1 0 278 167 111 42211 42211 0 111 PAYROLL LIABILITIES 1705 ACCRUED VACATION 16402 18107 X 1618894 0 1618894 0 1618894 1294266 0 1294266 0 1294266 PART X, LINE 2: EXPLANATION: THE AUDITED FINANCIAL STATEMENTS CONTAIN THE FOLLOWING DISCLOSURE PERTAINING TO FIN 48 (ASC 740) "THE PLAN OBTAINED ITS LATEST DETERMINATION LETTER ON JUNE 20, 1978, IN WHICH THE INTERNAL REVENUE SERVICE (IRS) STATES THAT THE PLAN, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE (IRC). THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR AND THE PLAN'S TAX COUNSEL BELIEVE THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE 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 LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE BOARD OF TRUSTEES HAVE NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS AS OF JULY 31, 2025 AND 2024. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS." X 1 1 0 0 0 JOSEPH H WONG SAFETY COORDINATOR 190608 0 3496 0 0 0 35008 0 32990 0 262102 0 0 0 PART I, LINE 1A THE PLAN'S TRUSTEE TRAVEL POLICY ALLOWS FOR TRUSTEES AND COMMITTEE MEMBERS TO ATTEND EDUCATIONAL CONFERENCES VIA FIRST CLASS IF ONE OF THE FOLLOWING APPLY: (1) MEDICAL NECESSITY, (2) PHYSICAL STATURE, (3) TRAVEL IS EAST OF THE ROCKY MOUNTAINS. FOR THE EDUCATIONAL CONFERENCES ATTENDED, ALL WERE IN LAS VEGAS. TRAVEL VIA FIRST CLASS OCCURRED DUE TO RULE 2 AND RULE 3, WHICH IS IN-LINE WITH THE PLAN'S POLICY. THESE CONFERENCES WERE NOT TREATED AS TAXABLE COMPENSATION. FORM 990, PART VI, SECTION A, LINE 2 UNION TRUSTEE SHON MOEA'I AND UNION TRUSTEE BRONSON PARIS - FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS CIRCULATED TO THE BOARD OF TRUSTEES FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C POLICY IS REVIEWED BY TRUSTEES ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST COPIES ARE MADE FOR A FEE. FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC T. KAWIKA CHUN - 4232 SIERRA DRIVE, HONOLULU, HI 96816. GAYLORD LOVELL - 94-092 LEOKANE STREET, WAIPAHU, HI 96797. HENRY TAKAHASHI - 98-943 MOANALUA RD #1702, AIEA, HI 96701. DAVID A. MILLER JR. - P.O. BOX 30246, HONOLULU, HI 96820. LINCOLN NAIWI, SR. - P.O. BOX 1393, WAIANAE, HI 96792. JOSEPH H. WONG - 95-124 KAUAMEA PL, MILILANI, HI 96789. KIM RENSO - 91-178 KALAELOA BLVD, KAPOLEI, HI 96707. BRENT HOLCOMB - P.O. BOX 700687, KAPOLEI, HI 96709. MICAH PARIS - 87-157 KIMO ST, WAIANAE, HI 96792. 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 IRON WORKERS HEALTH & WELFARE PLAN 94-497 UKEE STREET WAIPAHU HI 96797 990166475 TO PROVIDE HEALTH & WELFARE BENEFITS TO ELIGIBLE MEMBERS HI 501(C)(9) N/A 0 HAWAII IRON WORKERS VACATION & HOLIDAY PLAN 94-497 UKEE STREET WAIPAHU HI 96797 990166477 TO PROVIDE VACATION & HOLIDAY BENEFITS TO ELIGIBLE PLAN PARTICIPANTS HI 501(C)(9) N/A 0 HAWAII IRON WORKERS' PENSION PLAN 94-497 UKEE STREET WAIPAHU HI 96797 996025105 TO PROVIDE PENSION BENEFITS TO ELIGIBLE MEMBERS HI 401(A) N/A 0 HAWAII IRON WORKERS' ANNUITY PLAN 94-497 UKEE STREET WAIPAHU HI 96797 990176931 TO PROVIDE ANNUITY BENEFITS TO ELIGIBLE MEMBERS HI 401(A) N/A 0 HAWAII IRON WORKERS ADMINISTRATIVE OFFICE 94-497 UKEE STREET WAIPAHU HI 96797 990164675 TO PROVIDE ADMIN SERVICES FOR VARIOUS EMPLOYEE-EMPLOYER BENEFIT FUNDS 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 IRON WORKERS ADMINISTRATIVE OFFICE P 32998 PLAN ASSET PERCENTAGE ALLOCATION