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HAWAII IRON WORKERS HEALTH AND WELFARE TRUST FUND: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
HAWAII IRON WORKERS HEALTH AND WELFARE TRUST FUND (EIN 99-0166475)
Tax period
2024-08-01 to 2025-07-31
Filed
2026-06-03
IRS object ID
202621549349301307
Schema version
2024v5.5
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-06-03T13:15:30-05:00ReturnTs
Tax Period End2025-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN990155373PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SINGERLEWAK LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1500 ALA MOANA BLVD 2 302AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96813ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN990166475EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HAWAII IRON WORKERS' HEALTH ANDBusinessNameLine1Txt
Business Name Line2WELFARE PLANBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlHAWABusinessNameControlTxt
Phone8086718225PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line194-497 UKEE STAddressLine1Txt
CityWAIPAHUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96797ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOSEPH O'DONNELL GAYLORD LOVELLPersonNm
Person TitleLABOR TRUSTEE/MGMT TRUSTEEPersonTitleTxt
Phone8086718225PhoneNum
Signature2026-06-02SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJUDITH CHOCKPreparerPersonNm
PTINP01072809PTIN
Phone8085336254PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOSEPH O'DONNELL GAYLORDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line194-497 UKEE STAddressLine1Txt
CityWAIPAHUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96797ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$47,355,580GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1975FormationYr
Legal Domicile StateHILegalDomicileStateCd
Activity Or MissionTO PROVIDE HEALTH AND WELFARE BENEFITS TO EMPLOYEES, THEIR FAMILIES OR DEPENDENTS SATISFYING ELIGIBILITY REQUIREMENTS AS DETERMINED BY THE TRUSTEESActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers12TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$12,475,717PYProgramServiceRevenueAmt
CY Program Service Revenue$14,578,506CYProgramServiceRevenueAmt
PY Investment Income$722,018PYInvestmentIncomeAmt
CY Investment Income$1,070,748CYInvestmentIncomeAmt
PY Other Revenue$6,013PYOtherRevenueAmt
CY Other Revenue$360CYOtherRevenueAmt
PY Total Revenue$13,203,748PYTotalRevenueAmt
CY Total Revenue$15,649,614CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$8,360,454PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$9,705,550CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$390,695PYOtherExpensesAmt
CY Other Expenses$378,363CYOtherExpensesAmt
PY Total Expenses$8,751,149PYTotalExpensesAmt
CY Total Expenses$10,083,913CYTotalExpensesAmt
PY Revenues Less Expenses$4,452,599PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$5,565,701CYRevenuesLessExpensesAmt
Total Assets BOY$25,977,564TotalAssetsBOYAmt
Total Assets EOY$31,842,337TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$25,977,564NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$31,842,337NetAssetsOrFundBalancesEOYAmt
MissionORGANIZATION IS A COLLECTIVELY BARGAINED MULTIEMPLOYER PLAN THAT PROVIDES HEALTH AND WELFARE BENEFITS TO EMPLOYEES, THEIR FAMILIES, OR DEPENDENTS SATISFYING ELIGIBILITY REQUIREMENTS AS DETERMINED BY THE TRUSTEES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$8,999,537ExpenseAmt
DescTO PROVIDE MEDICAL, DENTAL, VISION, LIFE INSURANCE, AND TEMPORARY DISABILITY BENEFITS FOR ELIGIBLE EMPLOYEES, THEIR FAMILIES, OR DEPENDENTS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$653,474ExpenseAmt
DescTO PROVIDE SUPPLEMENTARY ASSISTANCE TO RETIREES FOR PREMIUMS DUE.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$52,539ExpenseAmt
DescTO PROVIDE SUPPLEMENTARY ASSISTANCE TO TERMINATED EMPLOYEES FOR PREMIUMS DUE.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$9,705,550TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing AddressYes (1)OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HI IRON WORKERS ADMINISTRATIVE OFFIBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8086718225PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line194-497 UKEE STAddressLine1Txt
CityWAIPAHUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96797ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JOSEPH O'DONNELL
LABOR TRUSTEE0.50Yes (X)$0$0$0
BRONSON PARIS
LABOR TRUSTEE0.50Yes (X)$0$0$0
SHON MOEA'I
LABOR TRUSTEE0.50Yes (X)$0$0$0
MELVIN KAHELE
LABOR TRUSTEE0.50Yes (X)$0$0$0
T KAWIKA CHUN
MANAGEMENT TRUSTEE0.50Yes (X)$0$0$0
DAVID A MILLER JR
MANAGEMENT TRUSTEE0.50Yes (X)$0$0$0
HENRY TAKAHASHI
MANAGEMENT TRUSTEE0.50Yes (X)$0$0$0
GAYLORD LOVELL
MANAGEMENT TRUSTEE0.50Yes (X)$0$0$0
LINCOLN NAIWI SR
LABOR TRUSTEE0.50Yes (X)$0$0$0
BRENT HOLCOMB
MANAGEMENT TRUSTEE0.50Yes (X)$0$0$0
KIM RENSO
MANAGEMENT TRUSTEE0.50Yes (X)$0$0$0
MICAH PARIS
LABOR TRUSTEE0.50Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYERS' CONTRIB.900099$14,239,588$14,239,588
SELF-PAYMENTS900099$334,915$334,915
LIQUIDATED DAMAGES900099$4,003$4,003
FieldValueIRS element (for citing)
Total Program Service Revenue$14,578,506TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$920,539TotalRevenueColumnAmt
Exclusion$920,539ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$31,856,175SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$31,705,966SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$150,209SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$150,209TotalRevenueColumnAmt
Exclusion$150,209ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS INCOMEDesc
Business900099BusinessCd
Total Revenue Column$360TotalRevenueColumnAmt
Exclusion$360ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$360OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$15,649,614TotalRevenueColumnAmt
Related Or Exempt Func Income$14,578,506RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,071,108ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$9,705,550TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$8,372TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$57,068TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$91,948TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,240TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,718TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$3,312TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,884TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
REIMBURSEMENT TO ADMIN.$155,361
CONSULTANTS FEES$34,914
TAXES - TDI$17,546

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$10,083,913TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$16,260BOYAmt
EOY$4,775EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$12,510,508BOYAmt
EOY$10,764,062EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,563,296BOYAmt
EOY$1,755,808EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$59,667LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$58,284LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$4,695BOYAmt
EOY$1,383EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$11,882,805BOYAmt
EOY$19,316,309EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$25,977,564BOYAmt
EOY$31,842,337EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$25,977,564BOYAmt
EOY$31,842,337EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$25,977,564BOYAmt
EOY$31,842,337EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$25,977,564BOYAmt
EOY$31,842,337EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$5,565,701ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$299,072NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$59,667OtherCostOrOtherBasisAmt
Depreciation$58,284DepreciationAmt
Book Value$1,383BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,383TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$15,856,738TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$299,072NetUnrealizedGainsInvstAmt
Revenue Not Reported$299,072RevenueNotReportedAmt
Revenue Subtotal$15,557,666RevenueSubtotalAmt
Investment Expenses Not Incld$91,948InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$91,948RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$15,649,614TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$9,991,965TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$9,991,965ExpensesSubtotalAmt
Investment Expenses Not Incld2$91,948InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$91,948ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$10,083,913TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationEXPLANATION: THE AUDITED FINANCIAL STATEMENTS CONTAIN THE FOLLOWING DISCLOSURE PERTAINING TO FIN 48 (ASC 740) " THE PLAN OBTAINED ITS LATEST DETERMINATION LETTER ON JULY 25, 1977, IN WHICH THE INTERNAL REVENUE SERVICE (IRS) STATES THAT THE PLAN, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE (IRC). THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR AND THE PLAN'S TAX COUNSEL BELIEVE THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. 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 (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE BOARD OF TRUSTEES HAVE NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS AS OF JULY 31, 2025 AND 2024. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS."ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2SHON MOEA'I (UNION TRUSTEE) AND BRONSON PARIS (UNION TRUSTEE) - FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 IS CIRCULATED TO THE BOARD OF TRUSTEES FOR REVIEW AND APPROVAL.
FORM 990, PART VI, SECTION B, LINE 12CPOLICY IS REVIEWED BY THE BOARD OF TRUSTEES ANNUALLY.
FORM 990, PART VI, SECTION C, LINE 19POLICIES ARE MADE AVAILABLE TO THE MEMBERS UPON REQUEST.
FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETCT. KAWIKA CHUN - 4232 SIERRA DRIVE, HONOLULU, HI 96816. DAVID A. MILLER, JR. - P.O. BOX 30246, HONOLULU, HI 96820. HENRY TAKAHASHI - 98-943 MOANALUA RD, #1702, AIEA, HI 96701. GAYLORD LOVELL - 94-092 LEOKANE STREET, WAIPAHU, HI 96797. BRENT HOLCOMB - P.O. BOX 700687, KAPOLEI, HI 96709. KIM RENSO - 91-178 KALAELOA BLVD, KAPOLEI, HI 96707.
FORM 990, PART XII, LINE 2CNO CHANGE IN REVIEW PROCESS FROM PRIOR YEAR. BOARD OF TRUSTEES SELECTS AN INDEPENDENT AUDITOR. ADMINISTRATOR AND BOARD OF TRUSTEES FORMALLY REVIEW AND APPROVE THE FINANCIAL STATEMENTS.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
HAWAII IRON WORKERS VACATION AND HOLIDAY TRUST FUND
94-497 UKEE STREETWAIPAHUHI96797990166477TO PROVIDE VACATION AND HOLIDAY BENEFITS TO ELIGIBLE PLAN PARTICIPANTSHI501(C)(9)N/A0
HAWAII IRON WORKERS TRAINING TRUST FUND
94-497 UKEE STREETWAIPAHUHI96797990168649TO PROVIDE TRAINING BENEFITS TO ELIGIBLE MEMBERSHI501(C)(5)N/A0
HAWAII IRON WORKERS' PENSION PLAN
94-497 UKEE STREETWAIPAHUHI96797996025105TO PROVIDE PENSION BENEFITS TO ELIGIBLE MEMBERSHI401(A)N/A0
HAWAII IRON WORKERS' ANNUITY PLAN
94-497 UKEE STREETWAIPAHUHI96797990176931TO PROVIDE ANNUITY BENEFITS TO ELIGIBLE MEMBERSHI401(A)N/A0
SEE SCHEDULE R SUPPLEMENTAL INFORAMTION

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1SEE SCHEDULE R SUPPLMENTAL INFORMATIONBusinessNameLine1Txt

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdEntity TypeEntityTypeTxtControlled OrganizationControlledOrganizationInd
HAWAII IRON WORKERS' ADMINISTRATIVE OFFICE
94-497 UKEE STREETWAIPAHUHI96797990164675TO PROVIDE ADMINISTRATIVE SERVICES TO THE VARIOUS IRON WORKERS' TRUST FUNDSHIN/AC0
SEE SCHEDULE R SUPPLEMENTAL INFORMATION
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1HAWAII IRON WORKERS' ADMINISTRATIVE OFFICEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypePTransactionTypeTxt
Involved$155,361InvolvedAmt
Method Of Amount DeterminationPLAN ASSET PERCENTAGE ALLOCATIONMethodOfAmountDeterminationTxt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceFORM 990, SCHEDULE R, PARTS II, III, IVFormAndLineReferenceDesc
ExplanationTHE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER PLAN THAT PROVIDES HEALTH & WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS IN ACCORDANCE W/ THE TERMS SET FORTH IN TRUST AGREEMENTS, RULES & REGS., OF THE PLAN & CBA. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF THESE CONTRIBUTING EMPLOYERS INCLUDING THE NAMES, ADDRESSES, AND OTHER CONTACT INFORMATION. HOWEVER, THE LEGAL STRUCTURE (CORPORATION, PARTNERSHIP, ETC) FOR EACH CONTRIBUTING EMPLOYER IS NOT ON FILE WITH THE ADMINISTRATIVE OFFICE AND COULD NOT BE REASONABLY OBTAINED. AS A RESULT, THE CONTRIBUTING EMPLOYERS COULD NOT BE SEPARATED BY TYPE OF ORGANIZATION. HOWEVER, THEY ARE LISTED BELOW: ADVANCE-TRIWEST EQUIPMENT, LTD. ALOHA STEEL CORP. APB CONSTRUCTION CORP. ARCHITECTURAL GLASS & ALUMINUM BIRDAIR, INC. CMC STEEL FABRICATORS, INC. DURA CONSTRUCTORS INC (REINF) EVERGREEN PACIFIC STEEL, LLC F & H CONSTRUCTION F RONDUEN WELDING FEDERAL WELDING FOUNDATIONS HAWAII, INC. GARNER CONSTRUCTION WBE INC. HARRIS REBAR SOUTH PACIFIC INC. HAWAII IRON WORKERS ADM OFFICE HAWAII IRON WORKERS TRAINING HAWAII STEEL LLC IG STEEL, LLC IRONWORKERS UNION LOCAL 625 ISLAND STEEL ERECTORS JAYCO HAWAII K & S WELDING KOAPAKA CONSTRUCTION CO., INC. KWL SERVICES INC LANE SUPPLY INC. MAUI INDUSTRIAL METAL FAB METAL-WELD SPECIALTIES, INC. MUTUAL WELDING CO LTD NAN INC. NATIONAL STEEL ERECTORS COPR NESS CAMPBELL CRANE & RIGGING NORTHWEST TOWER CRANE SERVICE O'BRIEN STEEL ERECTORS INC PARADISE ERECTORS, INC. PARADISE REINFORCING, INC. PRIMATECH CONSTRUCTION, INC. R K OSHIRO DOOR SERVICE, INC. REBAR INTERNATIONAL, INC. S & S REBAR SAPINI SERVICES SCHWAGER DAVIS, INC. SHEEDY DRAYAGE CO SHIMMICK/TRAYLOR/GRANITE, JV SIMMONS STEEL CORP SITE CONSTRUCTORS, INC. SWANSON STEEL ERECTORS, INC. UNITED STEEL, LLC UNLIMITED CONSTRUCTION SERVICES, INC. WAIPAHU WELDINGExplanationTxt

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