ROOFERS UNION LOCAL 221 HEALTH & WELFARE TRUST FUND: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
ROOFERS UNION LOCAL 221 HEALTH & WELFARE TRUST FUND (EIN 99-6006907)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-01-20
IRS object ID
202420209349300307
Schema version
2022v5.0
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)
Return2024-01-20T13:05:00-06:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN205496781PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1James P Hasselman CPA LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO Box 11149AddressLine1Txt
CityHonoluluCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96828ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN996006907EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Roofers Union Local 221 Health andBusinessNameLine1Txt
Business Name Line2Welfare PlanBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlROOFBusinessNameControlTxt
Phone8088417575PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1200 N Vineyard Blvd 100AddressLine1Txt
CityHonoluluCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96817ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonVaughn ChongPersonNm
Person TitleTrusteePersonTitleTxt
Phone8088417575PhoneNum
Signature2024-01-20SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstVaughnPersonFirstNm
Person LastChongPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJames HasselmanPreparerPersonNm
PTINP00653759PTIN
Phone8087215483PhoneNum
Preparation2024-01-20PreparationDt
Self EmployedYes (X)SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerVaughn ChongPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1200 N Vineyard Blvd 100AddressLine1Txt
CityHonoluluCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96817ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,554,373GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1965FormationYr
Legal Domicile StateHILegalDomicileStateCd
Activity Or MissionThe purpose of the plan is to provide health and welfare benefits to employees covered by the collective bargaining agreement.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$2,180,924PYProgramServiceRevenueAmt
CY Program Service Revenue$2,514,344CYProgramServiceRevenueAmt
PY Investment Income$481,634PYInvestmentIncomeAmt
CY Investment Income$82,511CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$37CYOtherRevenueAmt
PY Total Revenue$2,662,558PYTotalRevenueAmt
CY Total Revenue$2,596,892CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$2,311,107PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$2,422,071CYBenefitsPaidToMembersAmt
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$248,229PYOtherExpensesAmt
CY Other Expenses$242,412CYOtherExpensesAmt
PY Total Expenses$2,559,336PYTotalExpensesAmt
CY Total Expenses$2,664,483CYTotalExpensesAmt
PY Revenues Less Expenses$103,222PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$67,591CYRevenuesLessExpensesAmt
Total Assets BOY$4,967,265TotalAssetsBOYAmt
Total Assets EOY$5,470,981TotalAssetsEOYAmt
Total Liabilities BOY$1,693,250TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,863,997TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,274,015NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,606,984NetAssetsOrFundBalancesEOYAmt
MissionThe purpose of the Plan is to provide health and welfare benefits to employees covered by the collective bargaining agreement.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescThe Plan provided health and welfare benefits to employees covered by the collective bargaining agreement.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 Sec0ReportInvestmentsOtherSecInd
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 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 Document2IRPDocumentCnt
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
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
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 Members6GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
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 CommitteesYes (1)MinutesOfCommitteesInd
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 Line1Hawaii Benefit Administrators IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8088417575PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1200 N Vineyard Blvd Suite 100AddressLine1Txt
CityHonoluluCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96817ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Scott Ai
Trustee/Co-Chairman1.00Yes (X)Yes (X)$0$0$0
Vaughn Chong
Trustee/Co-Chairman1.00Yes (X)Yes (X)$0$0$0
Enrique Subiono
Trustee/Secretary0.10Yes (X)Yes (X)$0$101,395$37,166
Tim Lyons
Trustee0.10Yes (X)$0$0$0
Fred Kaohe Jr
Alternate Trustee0.10Yes (X)$0$0$0
Steve Robidoux
Trustee0.10Yes (X)$0$0$0
Jason Clark
Alternate Trustee0.10Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$101,395TotReportableCompRltdOrgAmt
Total Other Compensation$37,166TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Hawaii Benefit Administrators IncBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1200 N Vineyard Blvd Ste 100AddressLine1Txt
CityHonoluluCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96817ZIPCd
FieldValueIRS element (for citing)
ServicesAdministrative servicesServicesDesc
Compensation$150,800CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Employer contributions900099$2,487,979$2,487,979
Liquidated damages900099$18,609$18,609
Participant contributions900099$7,756$7,756
FieldValueIRS element (for citing)
Total Program Service Revenue$2,514,344TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$119,868TotalRevenueColumnAmt
Exclusion$119,868ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,920,124SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,957,481SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$37,357SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$37,357TotalRevenueColumnAmt
Related Or Exempt Func Income-$37,357RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOther incomeDesc
Business900099BusinessCd
Total Revenue Column$37TotalRevenueColumnAmt
Related Or Exempt Func Income$37RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$37OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,596,892TotalRevenueColumnAmt
Related Or Exempt Func Income$2,477,024RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$119,868ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$2,422,071TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$150,800TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$7,933TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$20,597TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$18,616TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$31,803TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$6,610TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,200TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,492TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,361TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,664,483TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$8,638BOYAmt
EOY$53,498EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$845,044BOYAmt
EOY$844,090EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$192,087BOYAmt
EOY$239,397EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$858BOYAmt
EOY$751EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$3,842,416BOYAmt
EOY$4,236,835EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$78,222BOYAmt
EOY$96,410EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,967,265BOYAmt
EOY$5,470,981EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$9,990BOYAmt
EOY$18,610EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,683,260BOYAmt
EOY$1,845,387EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,693,250BOYAmt
EOY$1,863,997EOYAmt
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$3,274,015BOYAmt
EOY$3,606,984EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,274,015BOYAmt
EOY$3,606,984EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,967,265BOYAmt
EOY$5,470,981EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$67,591ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$400,560NetUnrlzdGainsLossesInvstAmt
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

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

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescPlan benefit obligationsDesc
Amt$1,845,387Amt
FieldValueIRS element (for citing)
Total Liability$1,845,387TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,981,655TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$400,560NetUnrealizedGainsInvstAmt
Revenue Not Reported$400,560RevenueNotReportedAmt
Revenue Subtotal$2,581,095RevenueSubtotalAmt
Investment Expenses Not Incld$15,797InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$15,797RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,596,892TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,648,686TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$2,648,686ExpensesSubtotalAmt
Investment Expenses Not Incld2$15,797InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$15,797ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,664,483TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart X, Line 2:FormAndLineReferenceDesc
ExplanationAccounting principles generally accepted in the United States of America require Fund management to evaluate tax positions taken by the Fund and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. The Fund administrator has analyzed the tax positions taken by the Fund and has concluded that there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Fund is subject to routine audits by taxing jurisdictions, however there are currently no audits for any tax periods in progress. The Fund administrator believes the Fund is no longer subject to income tax examinations for fiscal years prior to fiscal 2020.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 2Trustee Subiono is an employee of a sister Roofers Trust Fund that has common trustees with this Fund, and thus has a business relationship, as defined in the instructions to form 990, with those trustees.
Form 990, Part VI, Section A, line 7aThe governing board is appointed by the Local Union No. 221 of the United Union of Roofers, Waterproofers and Allied Workers; and the Roofing Contractors Association of Hawaii.
Form 990, Part VI, Section B, line 11bForm 990 is provided to the Trustees for their review prior to filing.
Form 990, Part VI, Section B, line 12cThe trustees report annually on any instances that could give rise to conflict of interest.
Form 990, Part VI, Section C, line 19The Plan does not make its governing documents, conflict of interest policy or financial statements available to the public.
Form 990 Part XII, Line 2cThe process for hiring the independent auditor and reviewing the results of the annual audit has not changed from the prior year.
Form 990 Part VI, line 3The board of trustees retains management control over the Fund. The organization utilizes the services of a third party administrator to provide certain administrative services.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
Roofers Union Local 221 Training Plan
200 N Vineyard BlvdHonoluluHI96817237152750Provides training benefits to unionized employees.HI501(c)(5)None0
Roofers Union Local 221 Vacation & Health Trust Fund
200 N Vineyard BlvdHonoluluHI96817996005504Provides vacation & holiday benefits to unionized employeesHI501(c)(9)None0
Roofers Union Local 221 Pension Plan
200 N Vineyard BlvdHonoluluHI96817990208117Provides retirement benefits to unionized employeesHINone0
Roofers Union Local 221 Annuity Plan
200 N Vineyard BlvdHonoluluHI96817990174607Provides retirement benefits to unionized employeesHINone0

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (7 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCd
BEACHSIDE ROOFING LLC
91-571 NUKUAWA STKAPOLEIHI96707
PAC ROOFING LLC
PO BOX 2608WailukuHI96793
OMEGA ROOFING LLC
4321 LIKINI STREETHONOLULUHI96818
PROTECH ROOFING LLC
PO BOX 31226HONOLULUHI96820
HEADED HOME ROOFING LLC
96-1173 WAIHONA STREET UNIT A8Pearl CityHI96782
Leeward Construction LLC
PO Box 886WaianaeHI96792
Belmonte's R&W LLC
1815 HAU STREETHonoluluHI96819

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (9 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCd
A TEAM PACIFIC ROOFING
3790 SCHACHT STFAIRBANKSAK99701
ALCAL SPECIALTY
946 N MARKET BLVDSACRAMENTOCA95834
BUCK ROOFING CO INC
47-609 HUI ULILI STKANEOHEHI96744
HAAS INSULATION INC
94-1388 MOANIANI ST 111WAIPAHUHI96797
HONOLULU ROOFING COMPANY
2004 KAHAI STHONOLULUHI96819
ROOFERS TRAINING OFFICE
PO BOX 17250HONOLULUHI96817
ROOFERS UNION LOCAL 221
PO BOX 17250HONOLULUHI96817
TYSON'S INC
533 ONEAWA STREETKAILUAHI96734
ULTIMATE ROOFING INC
519 MANONO STHILOHI96720
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 Org0TransferFromOtherOrgInd

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