Nonprofit · EIN 77-6235574
HAWAII MEDICAL SERVICE ASSOCIATION RETIREE HEALTH BENEFITS TR
Tax-exempt · HONOLULU, HI 96808
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $75,783 | $2,668,603 | -$2,592,820 | $60,752,376 | $334,354 | $60,418,022 |
| December 31, 2023 | 990 | $1,728,289 | $2,696,309 | -$968,020 | $56,186,757 | $657,723 | $55,529,034 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $75,783
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $2,499,582
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
Balance sheet and other
- Total assets, start of year
- $56,186,757
- Total assets, end of year
- $60,752,376
- Total liabilities, end of year
- $334,354
- Net assets, end of year
- $60,418,022
- Publicly traded securities
- $1,935,309
- Gross unrelated business income
- $75,783
- Gross receipts
- $75,783
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2003
- 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 December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| MARK MUGIISHI | TRUSTEE Trustee or director | 1 | $0 | $3,489,518 | $113,199 |
| XUEJUN SMITH | TRUSTEE Trustee or director | 1 | $0 | $1,334,684 | $40,784 |
| BANK OF HAWAII | INSTITUTIONAL TRUSTEE Institutional trustee | 0.01 | $100,588 | $100,588 | $0 |
| ELIZABETH HOKADA | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| MARK MUGIISHI | TRUSTEE Trustee or director | 1 | $0 | $3,325,224 | $101,518 |
| GINA L MARTING | TRUSTEE Trustee or director | 1 | $0 | $1,168,196 | $32,179 |
| BANK OF HAWAII | INSTITUTIONAL TRUSTEE Institutional trustee | 0.01 | $89,865 | $89,865 | $0 |
| LISA SAKAMOTO | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 860, HONOLULU, HI 96808-0860
- In care of
- % STEVE VAN RIBBINK
- Principal officer (990 for 2024)
- JENNY SMITH, PO BOX 860, HONOLULU, HI 96808
- Signed the 990
- JENNY SMITH, TRUSTEE
- Phone
- (808) 948-5145
- Return prepared by
- RUBINBROWN LLP
Mission
THE TRUST WAS ESTABLISHED BY HAWAII MEDICAL SERVICE ASSOCIATION ("EMPLOYER") TO FUND A PORTION OF THE COST OF POST-RETIREMENT MEDICAL BENEFITS UNDER THE HAWAII MEDICAL SERVICE ASSOCIATION "PLAN" (AN ERISA WELFARE BENEFITS PLAN) TO HOLD, INVEST AND DISTRIBUTE ASSETS FOR THE PURPOSE THEREOF.
Program accomplishments
- THE PRIMARY EXEMPT PURPOSE OF THE TRUST IS TO PROVIDE HEALTH BENEFITS TO ELIGIBLE RETIRED EMPLOYEES AND THEIR BENEFICIARIES. HEALTH BENEFITS INCLUDE MEDICAL, HOSPITAL, SURGICAL, MAJOR MEDICAL, DENTAL, DRUG, VISION AND COMPLEMENTARY CARE.AS OF 12/31/2024, THERE WERE:490 RETIRED OR SEPARATED PARTICIPANTS RECEIVING BENEFITS114 RETIRED OR SEPARATED PARTICIPANTS ENTITLED TO FUTURE BENEFITSExpenses $2,499,582
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 77-6235574
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2006
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y43)
- Assets (IRS master file)
- $60,752,376
- Income (IRS master file)
- $75,783
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $75,783 | $2,668,603 | $60,752,376 | XML |
| 990 | December 2023 | $1,728,289 | $2,696,309 | $56,186,757 | XML |
| 990 | December 2022 | $1,776,692 | $1,792,745 | $50,798,677 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 77-6235574).
Questions about HAWAII MEDICAL SERVICE ASSOCIATION RETIREE HEALTH BENEFITS TR
- What is the EIN of HAWAII MEDICAL SERVICE ASSOCIATION RETIREE HEALTH BENEFITS TR?
- The employer identification number (EIN) of HAWAII MEDICAL SERVICE ASSOCIATION RETIREE HEALTH BENEFITS TR is 77-6235574.
- Is HAWAII MEDICAL SERVICE ASSOCIATION RETIREE HEALTH BENEFITS TR tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2006.
- Are donations to HAWAII MEDICAL SERVICE ASSOCIATION RETIREE HEALTH BENEFITS TR tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does HAWAII MEDICAL SERVICE ASSOCIATION RETIREE HEALTH BENEFITS TR 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 HAWAII MEDICAL SERVICE ASSOCIATION RETIREE HEALTH BENEFITS TR due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HAWAII MEDICAL SERVICE ASSOCIATION RETIREE HEALTH BENEFITS TR last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of HAWAII MEDICAL SERVICE ASSOCIATION RETIREE HEALTH BENEFITS TR?
- The 990 for the year ended December 31, 2024 names JENNY SMITH.
- Who are the officers and directors of HAWAII MEDICAL SERVICE ASSOCIATION RETIREE HEALTH BENEFITS TR?
- The 990 for the year ended December 31, 2024 lists 4 people; 1 received compensation from the organization.
- How much revenue does HAWAII MEDICAL SERVICE ASSOCIATION RETIREE HEALTH BENEFITS TR have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $75,783, expenses of $2,668,603 and total assets of $60,752,376 at year end.
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