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Nonprofit · EIN 99-6006907

ROOFERS UNION LOCAL 221 HEALTH & WELFARE TRUST FUND

Tax-exempt · HONOLULU, HI 96817

Financials

$2.6M$2.7M2022$3.3M$3.1M2023$3.4M$3.1M2024
Revenue Expenses · by fiscal year end
Financials of ROOFERS UNION LOCAL 221 HEALTH & WELFARE TRUST FUND by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$3,389,055$3,081,691$307,364$6,422,095$2,122,253$4,299,842
June 30, 2024990$3,279,338$3,051,584$227,754$5,952,736$2,061,773$3,890,963
June 30, 2023990$2,596,892$2,664,483-$67,591$5,470,981$1,863,997$3,606,984
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$3,090,247
Investment income
$298,808
Net gain from sales of assets
$86,543
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$2,820,981
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$4,666
Accounting fees
$21,424

Balance sheet and other

Total assets, start of year
$5,952,736
Total assets, end of year
$6,422,095
Total liabilities, end of year
$2,122,253
Net assets, end of year
$4,299,842
Publicly traded securities
$3,850,717
Gross receipts
$4,791,847
Employees
0
Volunteers
0
Year formed
1965
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.

NameTitleHours / weekCompensationFrom related orgsOther / benefits
Enrique SubionoTrustee/Secretary
Trustee or director, Officer
0.1$0$104,576$39,337
Scott AiTrustee/Co-Chairman
Trustee or director, Officer
1$0$0$0
Vaughn ChongTrustee/Co-Chairman
Trustee or director, Officer
1$0$0$0
Tim LyonsTrustee
Trustee or director
0.1$0$0$0
Fred Kaohe JrAlternate Trustee
Trustee or director
0.1$0$0$0
Hina ChowTrustee
Trustee or director
0.1$0$0$0
Jason ClarkAlternate Trustee
Trustee or director
0.1$0$0$0
990 for the year ended June 30, 2024: 7 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
Enrique SubionoTrustee/Secretary
Trustee or director, Officer
0.1$0$100,678$37,626
Scott AiTrustee/Co-Chairman
Trustee or director, Officer
1$0$0$0
Vaughn ChongTrustee/Co-Chairman
Trustee or director, Officer
1$0$0$0
Tim LyonsTrustee
Trustee or director
0.1$0$0$0
Fred Kaohe JrAlternate Trustee
Trustee or director
0.1$0$0$0
Hina ChowTrustee
Trustee or director
0.1$0$0$0
Jason ClarkAlternate Trustee
Trustee or director
0.1$0$0$0
990 for the year ended June 30, 2023: 7 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
Enrique SubionoTrustee/Secretary
Trustee or director, Officer
0.1$0$101,395$37,166
Scott AiTrustee/Co-Chairman
Trustee or director, Officer
1$0$0$0
Vaughn ChongTrustee/Co-Chairman
Trustee or director, Officer
1$0$0$0
Tim LyonsTrustee
Trustee or director
0.1$0$0$0
Fred Kaohe JrAlternate Trustee
Trustee or director
0.1$0$0$0
Steve RobidouxTrustee
Trustee or director
0.1$0$0$0
Jason ClarkAlternate Trustee
Trustee or director
0.1$0$0$0

Address and contacts

Address (IRS master file)
200 N VINEYARD BLVD STE 100, HONOLULU, HI 96817-3938
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 Plan is to provide health and welfare benefits to employees covered by the collective bargaining agreement.

990 for the year ended June 30, 2025

Program accomplishments

  • The Plan provided health and welfare benefits to employees covered by the collective bargaining agreement.

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 yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
99-6006907
Tax-exempt status
501(c)(9): Voluntary employees' beneficiary association
Donations deductible
No
Exempt since
1965
Accounting year ends
June
Files
Form 990 or 990-EZ
Assets (IRS master file)
$6,422,095
Income (IRS master file)
$4,791,847

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$3,389,055$3,081,691$6,422,095XML
990June 2024$3,279,338$3,051,584$5,952,736XML
990June 2023$2,596,892$2,664,483$5,470,981XML
990June 2022$2,662,558$2,559,336$4,967,265IRS
990June 2021–––IRS
990June 2020–––IRS
990June 2019–––IRS
990June 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 99-6006907).

Questions about ROOFERS UNION LOCAL 221 HEALTH & WELFARE TRUST FUND

What is the EIN of ROOFERS UNION LOCAL 221 HEALTH & WELFARE TRUST FUND?
The employer identification number (EIN) of ROOFERS UNION LOCAL 221 HEALTH & WELFARE TRUST FUND is 99-6006907.
Is ROOFERS UNION LOCAL 221 HEALTH & WELFARE TRUST FUND tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1965.
Are donations to ROOFERS UNION LOCAL 221 HEALTH & WELFARE TRUST FUND tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does ROOFERS UNION LOCAL 221 HEALTH & WELFARE 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 HEALTH & WELFARE 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 HEALTH & WELFARE 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 HEALTH & WELFARE 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 HEALTH & WELFARE TRUST FUND?
The 990 for the year ended June 30, 2025 lists 7 people; 0 received compensation from the organization.
How much revenue does ROOFERS UNION LOCAL 221 HEALTH & WELFARE TRUST FUND have?
On its 990 for the year ended June 30, 2025 it reported revenue of $3,389,055, expenses of $3,081,691 and total assets of $6,422,095 at year end.

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