2026-06-09T16:13:22-05:00 2025-07-31 952302617 SINGERLEWAK LLP 500 ALA MOANA BLVD 2 302 HONOLULU HI 96813 990 2024-08-01 996009433 PAMCAH-UA LOCAL 675 TRAINING FUND PAMC 8085364408 1109 BETHEL STREET RM 403 HONOLULU HI 96813 KENT MATSUZAKI - TRUSTEE SAMUEL BARRETT, JR. - TRUSTEE 8085364408 2026-06-09 1 JUDITH CHOCK P01072809 8085336254 2024 2025-03-06 01:10:19Z KENT MATSUZAKI - TRUSTEE 1109 BETHEL STREET RM 403 HONOLULU HI 96813 7282498 0 X N/A X 1961 HI TO PROVIDE EDUCATIONAL BENEFITS TO ELIGIBLE EMPLOYEES AND EMPLOYERS 6 6 0 8 35100 0 0 0 3059681 3146817 322522 455797 18789 14885 3400992 3617499 0 0 0 0 0 0 0 0 0 2659672 3400277 2659672 3400277 741320 217222 19993368 21722920 604071 685549 19389297 21037371 TO PROVIDE EDUCATIONAL BENEFITS TO EMPLOYEES AND EMPLOYERS SATISFYING CERTAIN ELIGIBILITY REQUIREMENTS. 0 0 323937 TO PROVIDE A FACILITY WHERE ELIGIBLE PARTICIPANTS CAN BE TRAINED 288032 REIMBURSEMENT TO THE ADMINISTRATIVE OFFICE FOR EXPENSES PAID ON PLAN'S BEHALF 254733 TO PROVIDE TRAINING BENEFITS TO ELIGIBLE PARTICIPANTS BY PAYING FOR THE INSTRUCTORS' FEES 866702 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 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 51 0 0 1 1 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 0 0 0 X PAMCAH-UA LOCAL 675 ADMINISTRATIVE 8085364408 1109 BETHEL STREET SUITE 403 HONOLULU HI 96813 X KENT A MATSUZAKI MANAGEMENT TRUSTEE 1.00 X 0 0 0 MARK SUZUKI MANAGEMENT TRUSTEE 1.00 X 0 0 0 GREGG S SERIKAKU MANAGEMENT TRUSTEE (ALT) 1.00 X 0 0 0 VALENTINO CERIA LABOR TRUSTEE 1.00 X 0 0 0 MATTHEW BRADY LABOR TRUSTEE 1.00 X 0 0 0 BENJAMIN PANIS LABOR TRUSTEE 1.00 X 0 0 0 SAMUEL BARRETT JR LABOR TRUSTEE (ALT) 1.00 X 0 0 0 CURT BALANAY MANAGEMENT TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 0 EMPLOYER CONTRIBUTION 900099 3111717 3111717 BACKFLOW FEES 900099 35100 35100 3146817 506034 506034 3614762 3664999 -50237 -50237 -50237 OTHER INCOME 900099 8205 8205 RECRUITMENT FEES 900099 6680 6680 14885 3617499 3111717 35100 470682 34564 32984 92999 32300 323937 77836 52255 637445 41652 ADMINISTRATIVE FEES - A 1152127 ITF CONTRIBUTIONS 321965 INSTRUCTORS FEES 254733 TRAINING SUPPLIES 144686 200794 3400277 33317 18301 1408184 1326376 546134 543253 50 50 6272720 3273386 3157396 2999334 14417216 16624598 431071 211008 19993368 21722920 136717 446883 2364 1363 36126 27351 428864 209952 604071 685549 X 19389297 21037371 0 0 0 0 19389297 21037371 19993368 21722920 217222 1430852 0 X X 0 1 X 1 0 1406934 1406934 1573170 990376 582794 2496352 1547803 948549 668272 632695 35577 127992 102512 25480 2999334 CURRENT OPERATING LEASE LIABILITY 209952 209952 X 4955352 1430852 1430852 3524500 92999 92999 3617499 3307278 0 3307278 92999 92999 3400277 PART X, LINE 2: THE AUDITED FINANCIAL STATEMENTS CONTAIN 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 JULY 20, 1972, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. 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 INCOME TAXES HAVE BEEN RECORDED IN 2025 AND 2024 FOR UNRELATED BUSINESS TAXABLE INCOME. HOWEVER, STATE GENERAL EXCISE TAXES RELATED TO UNRELATED BUSINESS TAXABLE INCOME ARE REQUIRED TO BE PAID. 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. 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 IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS." FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY ERINN LIU, ADMINISTRATOR. AN ELECTRONIC COPY OF THE 990 IS SENT TO VALENTINO CERIA AND KENT MATSUZAKI PRIOR TO SIGNING AND FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL WRITTEN DISCLOSURES WILL BE OBTAINED EACH YEAR. THESE DISCLOSURE STATEMENTS WILL BE SIGNED BY EACH TRUSTEE INDIVIDUALLY. CONFLICTS DISCLOSED WILL BE HANDLED IN THE MANNER OUTLINED WITHIN THE POLICY. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC KENT A. MATSUZAKI - 1029 ULUPONO ST., HONOLULU, HI 96819. MARK SUZUKI - 1820 COLBURN STREET, HONOLULU, HI 96819. GREGG S. SERIKAKU - 1088 BISHOP STREET #408, HONOLULU, HI 96813. VALENTINO CERIA - 1109 BETHEL STREET, BASEMENT, HONOLULU, HI 96813. MATTHEW BRADY - 1109 BETHEL STREET, BASEMENT, HONOLULU, HI 96813. BENJAMIN PANIS - 1109 BETHEL STREET, BASEMENT, HONOLULU, HI 96813. SAMUEL BARRETT JR. - 1109 BETHEL STREET, BASEMENT, HONOLULU, HI 96813. CURT BALANAY - 2026 COLBURN STREET, HONOLULU, HI 96819. FORM 990, PART XII, LINE 2C: BOARD OF TRUSTEES SELECT THE INDEPENDENT AUDITOR, THE ADMINISTRATOR AND MANAGEMENT AND UNION TRUSTEE REPRESENTATIVES REVIEW AND APPROVAL THE FINANCIAL STATEMENTS. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. PAMCAH-UA LOCAL 675 ANNUITY PLAN 1109 BETHEL STREET 403 HONOLULU HI 96813 990221545 TO PROVIDE ANNUITY BENEFITS TO ELIGIBLE MEMBERS HI 401(A) N/A 0 PAMCAH-UA LOCAL 675 COOPERATION PLAN 1109 BETHEL STREET 403 HONOLULU HI 96813 990266164 TO PROMOTE THE INDUSTRY AND IMPROVE RELATIONSHIPS BETWEEN LABOR AND MGMT HI 501(C)(5) N/A 0 PAMCAH-UA LOCAL 675 HEALTH & WELFARE PLAN 1109 BETHEL STREET 403 HONOLULU HI 96813 996009435 TO PROVIDE HEALTH & WELFARE BENEFITS TO ELIGIBLE MEMBERS HI 501(C)(9) N/A 0 PAMCAH-UA LOCAL 675 PENSION PLAN 1109 BETHEL STREET 403 HONOLULU HI 96813 996024083 TO PROVIDE PENSION BENEFITS TO ELIGIBLE MEMBERS HI 401(A) N/A 0 PAMCAH-UA LOCAL 675 VACATION & HOLIDAY PLAN 1109 BETHEL STREET 403 HONOLULU HI 96813 996009438 TO PROVIDE VACATION AND HOLIDAY BENEFITS TO ELIGIBLE MEMBERS HI 501(C)(9) N/A 0 PAMCAH-UA LOCAL 675 ADMINISTRATIVE OFFICE 1109 BETHEL STREET 403 HONOLULU HI 96813 990110375 TO ALLOCATE COMMON EXPENSES AMONG THE PAMCAH TRUST 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 PAMCAH-UA LOCAL 675 ADMINISTRATIVE OFFICE P 1152126 PERCENTAGE ALLOCATION