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

View the entire original 990 at ProPublica ↗

Organization
HAWAII LABORERS HEALTH AND WELFARE TRUST FUND (EIN 99-6014749)
Tax period
2024-09-01 to 2025-08-31
Filed
2026-07-08
IRS object ID
202611899349300811
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)
Return2026-07-08T09:41:23-05:00ReturnTs
Tax Period End2025-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN450250958PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1EIDE BAILLY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1800 NICOLLET MALL STE 1300AddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP554027033ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN996014749EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HAWAII LABORERS HEALTHBusinessNameLine1Txt
Business Name Line2AND WELFARE PLANBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlHAWABusinessNameControlTxt
Phone8084418600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11440 KAPIOLANI BLVD 800AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96814ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRUSSELL NONAKAPersonNm
Person TitleCHAIRPersonTitleTxt
Phone8084418600PhoneNum
Signature2026-07-07SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKIM HUNWARDSEN CPAPreparerPersonNm
PTINP00484560PTIN
Phone6122536500PhoneNum
Preparation2026-06-29PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRUSSELL NONAKAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11440 KAPIOLANI BLVD 800AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96814ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$58,367,692GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1967FormationYr
Legal Domicile StateHILegalDomicileStateCd
Activity Or MissionTO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR BENEFICIARIESActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent1VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers10TotalVolunteersCnt
Total Gross UBI$7,018,522TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$49,014,924PYProgramServiceRevenueAmt
CY Program Service Revenue$51,349,170CYProgramServiceRevenueAmt
PY Investment Income$6,316,701PYInvestmentIncomeAmt
CY Investment Income$7,018,522CYInvestmentIncomeAmt
PY Other Revenue$22,014PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$55,353,639PYTotalRevenueAmt
CY Total Revenue$58,367,692CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$38,625,142PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$34,314,557CYBenefitsPaidToMembersAmt
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$2,944,589PYOtherExpensesAmt
CY Other Expenses$3,356,734CYOtherExpensesAmt
PY Total Expenses$41,569,731PYTotalExpensesAmt
CY Total Expenses$37,671,291CYTotalExpensesAmt
PY Revenues Less Expenses$13,783,908PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$20,696,401CYRevenuesLessExpensesAmt
Total Assets BOY$137,882,154TotalAssetsBOYAmt
Total Assets EOY$165,294,513TotalAssetsEOYAmt
Total Liabilities BOY$29,909,459TotalLiabilitiesBOYAmt
Total Liabilities EOY$33,825,531TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$107,972,695NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$131,468,982NetAssetsOrFundBalancesEOYAmt
MissionNONEMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTO PROVIDE HEALTH AND WELFARE BENEFITS TO APPROXIMATELY 3,200 ELIGIBLE PARTICIPANTS AND THEIR BENEFICIARIES ACCORDING TO THE TERMS OF THE COLLECTIVE BARGAINING AGREEMENTS BETWEEN THE EMPLOYERS AND THE UNION.Desc
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 Equipment0ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
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 RequiredYes (1)ScheduleJRequiredInd
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 Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
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 Members10GoverningBodyVotingMembersCnt
Independent Voting Member1IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
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 Line1PACIFIC ADMINISTRATORS INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8084418600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11440 KAPIOLANI BLVD 800AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96814ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
ROCCO DAVIS
TRUSTEE2.000.00Yes (X)$0$0$0
MARK TAGAMI
TRUSTEE/SECRETARY (FROM 2/5/25)2.0040.00Yes (X)$0$0$0Yes (X)
PETER GANABAN
SECRETARY (1/1 TO 2/5/25)/TRUSTEE2.0040.00Yes (X)$0$239,029$102,793Yes (X)
KARL KAMADA
TRUSTEE2.0040.00Yes (X)$0$0$0
MARK MATSUMOTO
CHAIR/CO-CHAIR2.0040.00Yes (X)$0$120,203$72,911Yes (X)
RUSSELL NONAKA
CO-CHAIR/CHAIR2.0040.00Yes (X)$0$0$0Yes (X)
NARSI GANABAN
TRUSTEE2.0040.00Yes (X)$0$95,416$66,389
CLAUDE MATSUMOTO
TRUSTEE2.0040.00Yes (X)$0$0$0
AMADO SANCHEZ
TRUSTEE (FROM 4/15/25)2.0040.00Yes (X)$0$0$0
MARTIN ARANAYDO
TRUSTEE (FROM 1/9/25)2.0040.00Yes (X)$0$11,512$0
TONI FIGUEROA
SECRETARY (TO 1/1/25)2.0040.00Yes (X)$0$97,583$53,677Yes (X)
RICHELLE PUAHALA
TRUSTEE (1/1 TO 1/9/25)2.0040.00Yes (X)$0$0$0
ANACLETO ALCANTRA
TRUSTEE (TO 4/15/25)2.0040.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$563,743TotReportableCompRltdOrgAmt
Total Other Compensation$295,770TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
PACIFIC ADMINISTRATORS INC
1440 KAPIOLANI BLVDHONOLULUHI96814THIRD PARTY ADMINISTRATOR$2,376,416
YOSHIDA & ASSOCIATES
PO BOX 61474HONOLULUHI96839LEGAL$166,950
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS900099$50,256,509$50,256,509
PARTIC. CONTRIBUTIONS900099$921,810$921,810
LIQUIDATED DAMAGES900099$93,186$93,186
COBRA CONTRIBUTIONS900099$77,665$77,665
FieldValueIRS element (for citing)
Total Program Service Revenue$51,349,170TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,018,522TotalRevenueColumnAmt
Unrelated Business Revenue$7,018,522UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$58,367,692TotalRevenueColumnAmt
Related Or Exempt Func Income$51,349,170RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$7,018,522UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$34,314,557TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$2,505,199TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$166,950TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$41,508TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$265,921TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$172,839TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$63,460TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$30,496TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$9,192TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$31,029TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
NATIONAL HEALTH FUND$59,733
PCORI FEE$10,407

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$37,671,291TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,740,805BOYAmt
EOY$1,167,326EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$19,248,933BOYAmt
EOY$24,544,307EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$6,340,796BOYAmt
EOY$8,621,006EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$110,435,002BOYAmt
EOY$130,843,848EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$116,618BOYAmt
EOY$118,026EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$137,882,154BOYAmt
EOY$165,294,513EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$5,000,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$29,909,459BOYAmt
EOY$28,825,531EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$29,909,459BOYAmt
EOY$33,825,531EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

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

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$107,972,695BOYAmt
EOY$131,468,982EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$107,972,695BOYAmt
EOY$131,468,982EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$137,882,154BOYAmt
EOY$165,294,513EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$20,696,401ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$2,799,886NetUnrlzdGainsLossesInvstAmt
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 Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (3 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
CORPORATE OBLIGATIONS$43,871,493F
MUTUAL FUNDS$67,502,281F
EXCHANGE-TRADED FUNDS$19,470,074F
FieldValueIRS element (for citing)
Total Book Value Securities$130,843,848TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
CLAIMS INCURRED BUT NOT REPORTED$2,272,984
ACCUMULATED ELIGIBILITY CREDIT$26,552,547
FieldValueIRS element (for citing)
Total Liability$28,825,531TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$60,901,658TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$2,799,886NetUnrealizedGainsInvstAmt
Revenue Not Reported$2,799,886RevenueNotReportedAmt
Revenue Subtotal$58,101,772RevenueSubtotalAmt
Investment Expenses Not Incld$265,920InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$265,920RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$58,367,692TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$38,489,298TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$38,489,298ExpensesSubtotalAmt
Investment Expenses Not Incld2$265,920InvestmentExpensesNotIncld2Amt
Other Expenses Not Included-$1,083,927OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt-$818,007ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$37,671,291TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2: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 THE PLAN 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.
PART XII, LINE 4B - OTHER ADJUSTMENTS:CHANGE IN BENEFIT OBLIGATION -1,083,927.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
PETER GANABAN
SECRETARY (1/1 TO 2/5/25)/TRUSTEE$0$239,029$0$0$0$0$0$80,787$0$22,006$0$341,822$0$0
MARK MATSUMOTO
CHAIR/CO-CHAIR$0$120,203$0$0$0$0$0$50,905$0$22,006$0$193,114$0$0
NARSI GANABAN
TRUSTEE$0$95,416$0$0$0$0$0$44,383$0$22,006$0$161,805$0$0
TONI FIGUEROA
SECRETARY (TO 1/1/25)$0$97,583$0$0$0$0$0$37,328$0$16,349$0$151,260$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1ATHE BOARD OF TRUSTEES CONSISTS OF EMPLOYEES OF CONTRIBUTING EMPLOYERS, OTHER CONTRIBUTING ENTITIES AND THE UNION WHO ARE COMPENSTATED BY THESE ENTITIES FOR SERVICES THEY PROIVDE AS EMPLOYEES OF THEIR RESPECTIVE EMPLOYER. AS THESE ENTITIES ARE CONSIDERED RELATED ENTITIES, THESE MEMBERS ARE NOT CONSIDERED INDEPENDENT TRUSTEES.
FORM 990, PART VI, SECTION A, LINE 7ATHE BOARD OF TRUSTEES CONSIST OF FIVE UNION REPRESENTATIVES AND FIVE EMPLOYER TRUSTEES. THE UNION TRUSTEES (INCLUDING TWO NON-EMPLOYEES OF THE UNION) ARE APPOINTED BY LABORERS INTERNATIONAL UNION OF NORTH AMERICA, LOCAL 368, AND THE EMPLOYER TRUSTEES ARE APPOINTED BY GENERAL CONTRACTORS LABOR ASSOCIATION, THE BUILDING INDUSTRY LABOR ASSOCIATION, THE MASON CONTRACTORS ASSOCIATION OF HAWAII, THE HAWAII COLLECTIVE BARGAINING COUNCIL OF LANDSCAPE AND IRRIGATION CONTRACTORS, AND SPECIALTY CONTRACTORS ASSOCIATION.
FORM 990, PART VI, SECTION A, LINE 8BTHERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE TRUSTEES.
FORM 990, PART VI, SECTION B, LINE 11BTHE CHAIR AND CO-CHAIR REVIEW THE FORM; THE TRUSTEES ARE PROVIDED A COPY OF THE FORM 990 FOR THEIR REVIEW PRIOR TO SIGNING AND FILING.
FORM 990, PART VI, SECTION B, LINE 12CDURING EACH REGULARLY SCHEDULED BOARD OF TRUSTEE MEETING, THE CONSULTANTS GIVE DETAILED REPORTS ON VARIOUS ASPECTS OF THE FUND'S ACTIVITIES. IN THE COURSE OF THESE REPORTS, POTENTIAL OR ACTUAL CONFLICTS OF INTEREST MAY BE REVEALED. EVERY SITUATION, SHOULD THEY ARISE, IS DEALT WITH IN THE APPROPRIATE MANNER BASED ON THE GUIDELINES SET FORTH IN THE POLICY.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS AND FINANCIAL INFORMATION ARE AVAILABLE UPON REQUEST AS STATED IN THE SUMMARY ANNUAL REPORTS THAT ARE DISTRIBUTED EACH PLAN YEAR TO ALL PLAN PARTICIPANTS.
FORM 990, PART VII:CERTAIN TRUSTEES OF THE TRUST ARE EMPLOYEES OF CONTRIBUTING EMPLOYERS THAT ARE CONSIDERED RELATED ORGANIZATIONS UNDER THE DEFINITIONS IN SCHEDULE R. THE RELATED ORGANIZATIONS ARE FOR-PROFIT ORGANIZATIONS, ARE NOT OWNED OR CONTROLLED, DIRECTLY OR INDIRECTLY, BY THE ORGANIZATION OR ONE OR MORE RELATED TAX-EXEMPT ORGANIZATIONS, AND DO NOT PROVIDE MANAGEMENT SERVICES FOR A FEE TO THE ORGANIZATION. AS SUCH COMPENSATION PAID BY RELATED ORGANIZATIONS IS NOT SHOWN UNDER THE VOLUNTEER EXCEPTION.
FORM 990, PART XI, LINE 2C:THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE PLAN'S FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT AUDITOR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
HAWAII LABORERS ANNUITY PLAN
1440 KAPIOLANI BLVD SUITE 808HONOLULUHI96814990322478TO PROVIDE ANNUITY BENEFITS TO ELIGIBLE PLAN PARTICIPANTSHI401(A)NONE0
HAWAII LABORERS VACATION AND HOLIDAY TRUST FUND
1440 KAPIOLANI BLVD SUITE 808HONOLULUHI96814996025505TO PROVIDE VACATION AND HOLIDAY BENEFITS TO ELIGIBLE PARTICIPANTS.HI501(C)(9)NONE0
LABORERS INTERNATIONAL UNION OF N AMERICA LOCAL 368
1617 PALAMA STHONOLULUHI96817990082181UNION IN THE HI CONSTRUCTION INDUSTRYHI501(C)(5)NONE0
GENERAL CONTRACTORS LABOR ASSOCIATION
1065 AHUA STREETHONOLULUHI96819990118431ADMINISTER COLLECTIVE BARGAINING AGREEMENTS ON BEHALF OF MEMBERSHI501(C)(6)NONE0
BUILDING INDUSTRY LABOR ASSOCIATION
PO BOX 17844HONOLULUHI968170844990321214NEGOTIATIING ASSISTANCE FOR MEMBERSHI501(C)(5)NONE0
MASON CONTRACTORS ASSOCIATION OF HAWAII
2312 KANEALII AVENUEHONOLULUHI968131344996009013SUPPORT MASONRY INDUSTRYHI501(C)(6)NONE0
LANDSCAPE ASSOCIATION OF HAWAII
951030 MEHEULA PKWY 892711MILILANIHI96789900737858PROMOTION OF LANDSCAPE INDUSTRYHI501(C)(6)NONE0

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (207 entries)

808 UNDERGROUND UTILITIES INC
ACCESS LIMITED CONSTRUCTION
ADVANCED FENCE SOLUTIONS LLC
AFFILIATED CONSTRUCTION LLC
AKAMAI BUILDERS INC
ALAN SHINTANI INC
ALBERT C KOBAYASHI INC
ALLIED CONSTRUCTION INC
ALLIED SECURITY FENCE COMPANY LLC
AMERICAN CIVIL CONSTRUCTORS WEST COAST INC
AMERICAN PIPING & BOILER CO INC
ANDERSON POOLWORKS
APB CONSTRUCTION CORP
AQUATIC SOLUTIONS HAWAII LLC
BC CONSTRUCTION LLC
BECHO INC
BERING WESTON JV LLC
BEST VINYL FENCE & DECK LLC
BLACKMORE BRADY HAWAII INC
BLASTING TECHNOLOGY INC
BRANDSAFWAY SERVICES LLC
BURNETT'S TERMITE & PEST CONTROL
CJ PETERSON SERVICES INC
CELL-CRETE CORPORATION
CENTRAL CONSTRUCTION
CHOICE FENCE INC
CLEAN SWEEP HYDROBLASTING INC
CLOSE CONSTRUCTION INC
CMZ OF HAWAII INC
COASTAL CONSTRUCTION CO
COLUMBIA PACIFIC CONSTRUCTION INC
COMMERCIAL ELECTRIC INC
CONDON-JOHNSON ASSOCIATES INC
CONSTRUCTORS HAWAII INC
CONTECH SERVICES INC
COOK AND SOLIS CONSTRUCTION INC
D & C PLUMBING INC
DY MIKAMI CONSTRUCTION
DAINCO LLC
DAVID'S FENCING INC
DAVIDSON'S MASONRY INC
DC CLEANING LLC
DENNIS HIEBERT
DRAGADOSHAWAIIAN DREDGINGORION JV
DURA CONSTRUCTORS LLC
DYK INCORPORATED
DYNAMO LLC
EARTHWORKS PACIFIC INC
EDWARDS & SANDS CONSTRUCTION CO
ELECTRICAL CONTRACTORS HAWAII INC
ELEVATED CONSTRUCTION LLC
ELITE CONCRETE LLC
ENABLE ENERGY LABS LLC
ENVIRONMENTAL CONTROL SPECIALIST INC
FHR SERVICES
FIRST PACIFIC BUILDERS LLC
FOUNDATION INTERNATIONAL
FOUNDATIONS HAWAII INC
FRANK V COLUCCIO CONSTRUCTION CO INC
FRED LAUHAWN LANDSCAPE CO INC
GARNER CONSTRUCTION INC
GENTRY BUILDERS LLC
GIMA PEST CONTROL INC
GLAD'S LANDSCAPING & TREE TRIMMING
GLOBAL SPECIALTY CONTRACTORS INC
GOODFELLOW BROS LLC
GP ROADWAY SOLUTIONS INC
GPRM PRESTRESS LLC
GRACE PACIFIC LLC
GREEN THUMB INC
GROUP BUILDERS INC
HARON CONSTRUCTION INC
HAWAII HARBORS CONSTRUCTORS JV
HAWAII LABORERS HEALTH & WELFARE TRUST FUND
HAWAII LABORERS LECET
HAWAII LABORERS TRAINING
HAWAII MASONRY & DEVELOPMENT CORP
HAWAII PACIFIC CONCRETE & PAVING INC
HAWAII TRAFFIC SOLUTIONS LLC
HAWN DREDGING CONSTRUCTION CO
HEALY TIBBITTS BUILDERS INC
HENSEL PHELPS CONSTRUCTION CO
HI'ILAWE CONSTRUCTION LLC
HI-TECH ROCKFALL CONSTRUCTION INC
HMS CONSTRUCTION INC
HO'ONANI LANDSCAPING LTD
HUI KU MAOLI OLA LLC
IMPACT ENVIRONMENTS
INTEGRATED CONSTRUCTION INC
ISEMOTO CONTRACTING CO
ISLAND HAULING INC
ISLAND LANDSCAPING & MAINTENANCE INC
ISLANDWIDE FENCING INC
J & J WORLDWIDE SERVICES
JACK ENDO ELECTRIC INC
JAWCO CERTIFIED WELDING INC
JAYAR CONSTRUCTION INC
JBC ENGINEERING & CONSTRUCTION LLC
JDH CONSTRUCTION LTD
JJS CONSTRUCTION INC
JOHN ROHRER CONTRACTING CO INC
KAIKOR CONSTRUCTION GROUP INC
KAPOLEI GOLF COURSE
KELIKAI INC
KELIKAI PACIFIC FOUNDATION
KIEWIT BUILDING GROUP INC
KIEWIT INFRASTRUCTURE WEST CO
KIHEI GARDENS & LANDSCAPING CO LLP
KOGA ENGINEERING & CONSTRUCTION
KONA COUNTRY CLUB INC
LABORERS UNION LOCAL 368
LANDAN CONSTRUCTION INC
LARGO CONCRETE INC
LAYTON CONSTRUCTION COMPANY LLC
LEEWARD LANDSCAPE INC
LEIGH DIVERSIFIED CONSTRUCTION INC
LEND LEASE (US) PUBLIC PARTNERSHIP LLC
LLS PACIFIC
M E I CORPORATION
M SHIROMA CONSTRUCTION CO
MALACHI CLEANING
MALAMA DESIGN GROUP DBA TKO ENVIROSOLUTIONS
MALCOLM DRILLING CO OF HAWAII
MASONRY SYSTEMS HAWAII INC
MAUI TRAFFIC CONTROL SERVICES LLC
MAYFIELD'S HOISTING SERVICE INC
MCCLONE CONSTRUCTION COMPANY
MEGA CONSTRUCTION INC
MICHELS CORPORATION
MICHELS TRENCHLESS INC
MIRA IMAGE CONSTRUCTION LLC
MITSUNAGA CONSTRUCTION INC
MLZ CONTRACTORS INC
MOCON CORPORATION
MORT DRILLING SERVICES INC
MOSS & ASSOCIATES LLC
NA MAKANA ALOHA DBA AINA PEST CONTROL
NAKAMURA TAKANO LANDSCAPING
NAN INC
NEPTUNE CONSTRUCTION GROUP INC
NORDIC PCL CONSTRUCTION INC
OKADA TRUCKING
PAC ELECTRIC CO INC
PACIFIC AQUASCAPES INC
PACIFIC CONCRETE CUTTING & CORING INC
PACIFIC CONCRETE WORKS
PACIFIC DECORATIVE CONCRETE INC
PACIFIC FOUNDATION INC
PARADIGM CONSTRUCTION LLC
PARSONS RCI INC
PENHALL COMPANY
PERFORMANCE MECHANICAL INC
PINEBACK LANDSCAPING INC
PROGRESSIVE LANDSCAPING INC
PROMETHEUS CONSTRUCTION
QUALITY GENERAL INC
R & D TECHNOLOGIES INC
RHS LEE INC
RALPH S INOUYE CO LTD
REEF DEVELOPMENT OF HAWAII INC
RESORT MANAGEMENT GROUP LLC
RMY CONSTRUCTION INC
ROAD AND HIGHWAY BUILDERS LLC
ROAD BUILDERS CORPORATION
ROBERT A BOTHMAN INC
ROBERT KAYA BUILDERS INC
ROJAC CONSTRUCTION INC
RON D ELECTRICAL LLC
RONS CONSTRUCTION COMPANY
ROYAL CONTRACTING CO LTD
S & M SAKAMOTO INC
SAFETY SYSTEMS AND SIGNS HAWAII INC
SCHNABEL FOUNDATION COMPANY
SEA ENGINEERING INC
SHIMMICKTRAYLORGRANITE JV
SHIOI CONSTRUCTION INC
SITE CONSTRUCTORS INC
SITE ENGINEERING INC
SKY HIGH CLEANING LLC
SMNC PROPERTIES LLC
STRUCTSURE PROJECTS INC
SUPREME ISLAND FENCING LLC
SWINERTON BUILDERS
T SQUARE ENGINEERING AND CONSTRUCTION
T IIDA CONTRACTING LTD
T YOSHIMURA CONTRACTING INC
TAJIRI RECYCLING & DEMOLITION LLC
TECK INC
TED'S WIRING SERVICE LTD
TESTRON LOGISTICS
TILECO INC
TITAN INDUSTRIES LLC
TOKUNAGA MASONRY INC
TOMCO CORPORATION
TOP NOTCH TRAFFIC CONTROL INC
TRAYLOR BROS INC
TUMUA T MASANIAI
TUTOR PERINI CORPORATION
US PACIFIC INC
UNITEK INSULATION LLC
UNLIMITED CONSTRUCTION SERVICES
VINYL TECH & MASONRY INC
WW CLYDE & CO
WAIALUA PLUMBING & MECHANICAL INC
WASA ELECTRICAL SERVICES INC
YHB HI KAI GC DBA HAWAII KAI GOLF COURSE
YHB MILILANI GC LLC
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 Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePARTS II, III, AND IV - IDENTIFICATION OF RELATED TAX ORGANIZATIONSFormAndLineReferenceDesc
ExplanationIN A MULTIEMPLOYER PLAN, A CONTRIBUTING EMPLOYER IS CONSIDERED A RELATED ORGANIZATION BECAUSE THEY ARE OBLIGATED TO CONTRIBUTE TO THE PLAN PURSUANT TO THE TERMS IN THE COLLECTIVE BARGAINING OR PARTICIPATION AGREEMENT. THE ADMINISTRATIVE OFFICE ONLY MAINTAINS THE DATA NECESSARY TO FULFILL THE OBLIGATION TO CONTRIBUTE, IT DOES NOT MAINTAIN SPECIFIC BUSINESS DATA REGARDING THE EMPLOYERS, SUCH AS ENTITY TYPE OR TAX INFORMATION. THEREFORE, ALL CONTRIBUTING EMPLOYERS ARE LISTED IN PART IV REGARDLESS OF LEGAL ENTITY TYPEExplanationTxt

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