Nonprofit · EIN 23-7152750
ROOFERS UNION LOCAL 221 TRAINING TRUST FUND
Also known as 221
Tax-exempt · HONOLULU, HI 96817
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $186,094 | $316,418 | -$130,324 | $693,359 | $12,400 | $680,959 |
| June 30, 2024 | 990 | $133,877 | $295,026 | -$161,149 | $817,464 | $12,147 | $805,317 |
| June 30, 2023 | 990 | $121,202 | $283,141 | -$161,939 | $953,836 | $9,713 | $944,123 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $151,398
- Investment income
- $34,696
- Net gain from sales of assets
- -$2,638
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $142,164
- Other salaries and wages
- $23,926
- Salaries, compensation and benefits (total)
- $178,303
- Professional fundraising fees
- $0
- Legal fees
- $1,894
- Accounting fees
- $13,361
- Occupancy
- $15,555
- Travel
- $7,194
- Depreciation
- $5,920
Balance sheet and other
- Total assets, start of year
- $817,464
- Total assets, end of year
- $693,359
- Total liabilities, end of year
- $12,400
- Net assets, end of year
- $680,959
- Land, buildings and equipment
- $521
- Publicly traded securities
- $551,997
- Gross receipts
- $403,732
- Employees
- 2
- Volunteers
- 0
- Year formed
- 1970
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Enrique Subiono | Training Services Coordina Officer | 40 | $104,576 | $39,337 |
| Vaughn Chong | Trustee, Co-Chairman, Secr Trustee or director, Officer | 1 | $0 | $0 |
| Scott Ai | Trustee, Co-Chairman Trustee or director, Officer | 1 | $0 | $0 |
| Tim Lyons | Trustee Trustee or director | 1 | $0 | $0 |
| Fred Kaohe Jr | Trustee Trustee or director | 1 | $0 | $0 |
| Hina Chow | Trustee Trustee or director | 1 | $0 | $0 |
| Jason Clark | Alternate Trustee Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2024: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Enrique Subiono | Training Services Coordina Officer | 40 | $100,678 | $37,626 |
| Vaughn Chong | Trustee, Co-Chairman, Secr Trustee or director, Officer | 1 | $0 | $0 |
| Scott Ai | Trustee, Co-Chairman Trustee or director, Officer | 1 | $0 | $0 |
| Tim Lyons | Trustee Trustee or director | 1 | $0 | $0 |
| Fred Kaohe Jr | Trustee Trustee or director | 1 | $0 | $0 |
| Hina Chow | Trustee Trustee or director | 1 | $0 | $0 |
| Jason Clark | Alternate Trustee Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Enrique Subiono | Training Services Coordina Officer | 40 | $101,395 | $37,166 |
| Vaughn Chong | Trustee, Co-Chairman, Secr Trustee or director, Officer | 1 | $0 | $0 |
| Scott Ai | Trustee, Co-Chairman Trustee or director, Officer | 1 | $0 | $0 |
| Tim Lyons | Trustee Trustee or director | 1 | $0 | $0 |
| Fred Kaohe Jr | Trustee Trustee or director | 1 | $0 | $0 |
| Steve Robidoux | Trustee Trustee or director | 1 | $0 | $0 |
| Jason Clark | Alternate Trustee Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 200 N VINEYARD BLVD BLDG A 100, HONOLULU, HI 96817-3950
- In care of
- % HAWAII BENEFIT ADMINISTRATORS INC
- Principal officer (990 for 2024)
- Vaughn Chong, 200 N Vineyard Blvd 100, Honolulu, HI 96817
- Signed the 990
- Vaughn Chong, Trustee
- Phone
- (808) 841-7575
- Return prepared by
- James P Hasselman CPA LLC
Mission
The purpose of the organization is to provide training and educational benefits to employees covered under the collective bargaining agreement.
Program accomplishments
- The Fund provided training and educational benefits to unionized employees in the roofing and waterproofing industry in Hawaii.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7152750
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1972
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $693,359
- Income (IRS master file)
- $403,732
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $186,094 | $316,418 | $693,359 | XML |
| 990 | June 2024 | $133,877 | $295,026 | $817,464 | XML |
| 990 | June 2023 | $121,202 | $283,141 | $953,836 | XML |
| 990 | June 2022 | $98,368 | $267,638 | $1,112,286 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7152750).
Questions about ROOFERS UNION LOCAL 221 TRAINING TRUST FUND
- What is the EIN of ROOFERS UNION LOCAL 221 TRAINING TRUST FUND?
- The employer identification number (EIN) of ROOFERS UNION LOCAL 221 TRAINING TRUST FUND is 23-7152750.
- Is ROOFERS UNION LOCAL 221 TRAINING TRUST FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1972.
- Are donations to ROOFERS UNION LOCAL 221 TRAINING TRUST FUND tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does ROOFERS UNION LOCAL 221 TRAINING TRUST FUND file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ROOFERS UNION LOCAL 221 TRAINING TRUST FUND due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ROOFERS UNION LOCAL 221 TRAINING TRUST FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of ROOFERS UNION LOCAL 221 TRAINING TRUST FUND?
- The 990 for the year ended June 30, 2025 names Vaughn Chong.
- Who are the officers and directors of ROOFERS UNION LOCAL 221 TRAINING TRUST FUND?
- The 990 for the year ended June 30, 2025 lists 7 people; 1 received compensation from the organization, the highest $104,576 (Enrique Subiono, Training Services Coordina).
- How much revenue does ROOFERS UNION LOCAL 221 TRAINING TRUST FUND have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $186,094, expenses of $316,418 and total assets of $693,359 at year end.
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