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 996014747 MASONS' HEALTH AND WELFARE TRUST FUND MASO 8085230199 560 NORTH NIMITZ HIGHWAY 209 HONOLULU HI 96817 PETER IRIARTE MICHAEL MAZZONE UNION TRUSTEE/MANAGEMENT TRUSTEE 8085230199 2026-01-13 1 JUDITH CHOCK P01072809 8085336254 2024 2025-03-06 01:10:19Z PETER IRIARTE MICHAEL M 560 NORTH NIMITZ HIGHWAY 209 HONOLULU HI 96817 36845269 0 X N/A X 1967 HI TO PROVIDE HEALTH AND WELFARE BENEFITS TO INDIVIDUALS SATISFYING ELIGIBILITY REQUIREMENTS. 10 10 0 13 0 0 0 0 14855504 14998554 267607 440210 0 0 15123111 15438764 0 0 14276447 13214743 0 0 0 0 0 1048180 1229975 15324627 14444718 -201516 994046 13589865 14982323 224231 255173 13365634 14727150 TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE INDIVIDUALS AS DETERMINED BY GOVERNING DOCUMENTS. 0 0 TO PROVIDE MEDICAL AND DRUG BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. TO PROVIDE DENTAL AND VISION BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. TO PROVIDE LOSS OF INCOME AND LIFE INSURANCE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. 0 0 0 0 0 0 0 0 0 0 0 0 1 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 1 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X HAWAII MASONS' & PLASTERERS' ADMIN 8085230199 560 NORTH NIMITZ HIGHWAY SUITE 209 HONOLULU HI 96817 X X PETER T IRIARTE LABOR TRUSTEE 1.00 X 0 0 0 JEFFREY ORNELLAS LABOR TRUSTEE 1.00 X 0 0 0 MAXCIMO MANIPON LABOR TRUSTEE 1.00 X 0 0 0 PETER J IRIARTE LABOR TRUSTEE 1.00 X 0 0 0 PATRICK CORONAS LABOR TRUSTEE 1.00 X 0 0 0 CLAUDE MATSUMOTO MANAGEMENT TRUSTEE 1.00 X 0 0 0 MICHAEL MAZZONE MANAGEMENT TRUSTEE 1.00 X 0 0 0 MICHAEL INOUYE MANAGEMENT TRUSTEE 1.00 X 0 0 0 SCOTT MCFARLANE MANAGEMENT TRUSTEE 1.00 X 0 0 0 WILLIAM GILES MANAGEMENT TRUSTEE 1.00 X 0 0 0 FRANCIS PASCUAL MANAGEMENT TRUSTEE (ALT) 1.00 X 0 0 0 IKAIKA CASTILLO LABOR TRUSTEE (ALT) 1.00 X 0 0 0 OCEAN KIM MANAGEMENT TRUSTEE (ALT) 1.00 X 0 0 0 0 0 0 0 0 0 0 NATIONAL BENEFITS ADMINISTRATORS 707 RICHARDS STREET PH6 HONOLULU HI 96813 ACTUARY / CONSULTING 394767 BENEFITS AND RISK MANAGEMENT SERVICES 560 NORTH NIMITZ HWY SUITE 209 HONOLULU HI 96817 CONTRACT ADMINISTRATOR 388952 SINGERLEWAK 500 ALA MOANA BLVD 2-302 HONOLULU HI 96813 FUND AUDITOR 118964 3 EMPLOYER CONTRIBUTIONS 900099 14191928 14191928 EMPLOYEE CONTRIBUTIONS 900099 747183 747183 OTHER INCOME 900099 46105 46105 LIQUIDATED DAMAGES 900099 13338 13338 14998554 459770 459770 21386945 21406505 -19560 -19560 -19560 15438764 14998554 0 440210 13214743 63596 118964 60062 800814 60901 11127 13591 ADMINISTRATIVE FEES - D 84412 ADMINISTRATIVE FEES - V 16508 14444718 1654 2347731 2934852 1518336 1601387 8603515 9187442 1120283 1256988 13589865 14982323 193932 159121 30299 96052 224231 255173 X 13365634 14727150 0 0 0 0 13365634 14727150 13589865 14982323 994046 367470 0 X X 0 1 X 1 0 0 RATE STABILIZATION RESERVE 1256988 1256988 DUE TO TRUST FUNDS 96052 96052 X 15746172 367470 367470 15378702 60062 60062 15438764 14384656 0 14384656 60062 60062 14444718 PART X, LINE 2: THE FINANCIAL STATEMENTS CONTAINS THE FOLLOWING DISCLOSURE PERTAINING TO FIN 48 (ASC 740): "THE TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE IRS DATED AUGUST 9, 1970, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF 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 FEDERAL OR STATE TAXES HAVE BEEN RECORDED IN 2025 AND 2024 FOR UNRELATED BUSINESS TAXABLE INCOME. 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 HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS CURRENTLY DESIGNED AND 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 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 NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT 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 OF A LIABILITY, ASSET, OR DISCLOSURE IN THE FINANCIAL STATEMENTS." FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE ADMINISTRATOR. IT IS THEN PROVIDED TO UNION AND MANAGEMENT TRUSTEE REPRESENTATIVES PRIOR TO SIGNING AND 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 15A ANNUAL REVIEW OF ADMINISTRATIVE FEES INCLUDING SALARY AMOUNTS CONDUCTED BY HAWAII MASONS AND PLASTERERS ADMINISTRATIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE MADE AVAILABLE UPON REQUEST FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC PETER T. IRIARTE - 2251 NORTH SCHOOL STREET, HONOLULU, HI 96819. JEFFREY ORNELLAS - 2251 NORTH SCHOOL STREET, HONOLULU, HI 96819. MAXCIMO MANIPON - 2251 NORTH SCHOOL STREET, HONOLULU, HI 96819. PETER J. IRIARTE - 2251 NORTH SCHOOL STREET, HONOLULU, HI 96819. PATRICK CORONAS - 2251 NORTH SCHOOL STREET, HONOLULU, HI 96819. CLAUDE MATSUMOTO - 560 NORTH NIMITZ HIGHWAY, SUITE 209, HONOLULU, HI 96817. MICHAEL MAZZONE - 560 NORTH NIMITZ HIGHWAY, SUITE 209, HONOLULU, HI 96817. MICHAEL INOUYE - 500 ALAKAWA STREET, SUITE 220E, HONOLULU, HI 96817. SCOTT MCFARLANE - 715 S. KING STREET, SUITE 408, HONOLULU, HI 96813. WILLIAM GILES - 95-1030 MEHEULA PARKWAY #892711, MILILANI, HI 96789. FRANCIS PASCUAL - 94-099 LEOKANE STREET, SUITE 1, WAIPAHU, HI 96797. IKAIKA CASTILLO - 2251 NORTH SCHOOL STREET, HONOLULU, HI 96819. OCEAN KIM - 841 BISHOP ST #500, HONOLULU, HI 96813. FORM 990, PART VII, SECTION A 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. 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 PLAN 560 NORTH NIMITZ HIGHWAY SUITE 209 HONOLULU HI 96817 996012128 PROVIDE RETIREMENT BENEFITS TO ELIGIBLE INDIVIDUALS HI 401(A) N/A 0 HAWAII MASONS AND PLASTERERS ANNUITY PLAN 560 NORTH NIMITZ HIGHWAY SUITE 209 HONOLULU HI 96817 996024001 PROVIDE RETIREMENT BENEFITS TO ELIGIBLE INDIVIDUALS HI 401(A) N/A 0 HAWAII MASONS AND PLASTERERS TRAINING TRUST FUND 560 NORTH NIMITZ HIGHWAY SUITE 209 HONOLULU HI 96817 996016431 PROVIDE TRAINING BENEFITS TO ELIGIBLE INDIVIDUALS HI 501(C)(5) N/A 0 HAWAII MASONS VACATION AND HOLIDAY TRUST FUND 560 NORTH NIMITZ HIGHWAY SUITE 209 HONOLULU HI 96817 990174790 PROVIDE VACATION BENEFITS TO ELIGIBLE INDIVIDUALS HI 501(C)(9) N/A 0 HAWAII MASONS AND PLASTERERS UNIONS HAWAII INDUSTRY STABILIZATION COMMITTEE 560 NORTH NIMITZ HIGHWAY SUITE 209 HONOLULU HI 96819 352556224 TO IMPROVE COMMUNICATIONS AND ORGANIZATION BETWEEN CBA ENTITIES HI 501(C)(6) N/A 0 SEE SCHEDULE R SUPPLEMENTAL INFORMATION SEE SCHEDULE R SUPPLEMENTAL INFORMATION HAWAII MASONS AND PLASTERERS' ADMINISTRATIVE OFFICE 560 NORTH NIMITZ HIGHWAY SUITE 209 HONOLULU HI 96817 990224301 TO ALLOCATE COMMON EXPENSES AMONGST THE HAWAII MASONS TRUST FUNDS. N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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