HAWAII CARPENTERS APPRENTICESHIP TRAINING TRUST FUND: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- HAWAII CARPENTERS APPRENTICESHIP TRAINING TRUST FUND (EIN 99-0119158)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-05
- IRS object ID
- 202413109349303671
- Schema version
- 2023v5.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-05T15:43:58-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EIDE BAILLY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10681 FOOTHILL BLVD STE 300 | AddressLine1Txt |
| City | RANCHO CUCAMONGA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 917303831 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 990119158 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HAWAII CARPENTERS APPRENTICESHIP AND | BusinessNameLine1Txt |
| Business Name Line2 | TRAINING FUND | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HAWA | BusinessNameControlTxt |
| Phone | 8088417575 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 N VINEYARD BLVD 100 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96817 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RONALD TAKETA | PersonNm |
| Person Title | CO-CHAIR OF BOARD OF TRUSTEES | PersonTitleTxt |
| Phone | 8088417575 | PhoneNum |
| Signature | 2024-11-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CATHERINE L GRAY CPA | PreparerPersonNm |
| PTIN | P01294460 | PTIN |
| Phone | 9094664410 | PhoneNum |
| Preparation | 2024-11-04 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RONALD TAKETA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 N VINEYARD BLVD 100 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96817 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $20,604,767 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1967 | FormationYr |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE TRAINING AND EDUCATION TO UNIONIZED CARPENTER APPRENTICES AND JOURNEYMEN. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 17 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $313,559 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,761,462 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,042,880 | CYProgramServiceRevenueAmt |
| PY Investment Income | $270,569 | PYInvestmentIncomeAmt |
| CY Investment Income | $578,381 | CYInvestmentIncomeAmt |
| PY Other Revenue | $203,431 | PYOtherRevenueAmt |
| CY Other Revenue | $321,114 | CYOtherRevenueAmt |
| PY Total Revenue | $4,235,462 | PYTotalRevenueAmt |
| CY Total Revenue | $4,942,375 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,592,868 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,559,996 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,484,926 | PYOtherExpensesAmt |
| CY Other Expenses | $3,778,759 | CYOtherExpensesAmt |
| PY Total Expenses | $5,077,794 | PYTotalExpensesAmt |
| CY Total Expenses | $5,338,755 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$842,332 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$396,380 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $47,424,053 | TotalAssetsBOYAmt |
| Total Assets EOY | $46,530,371 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $11,490,020 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $11,016,862 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $35,934,033 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $35,513,509 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE PURPOSE OF THE ORGANIZATION IS TO PROVIDE TRAINING AND EDUCATIONAL BENEFITS TO EMPLOYEES COVERED UNDER THE COLLECTIVE BARGAINING AGREEMENT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE FUND PROVIDED VARIOUS EDUCATION AND TRAINING BENEFITS TO EMPLOYEES WHO SATISFIED THE ELIGIBILITY REQUIREMENTS AS DETERMINED BY THE BOARD OF TRUSTEES OF THE FUND. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 64 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 17 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HAWAII BENEFIT ADMINISTRATORS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8088417575 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 N VINEYARD BLVD 100 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96817 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| CONRAD MURASHIGE | ||||||||
| CO-CHAIRMAN | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| RONALD TAKETA | ||||||||
| CO-CHAIRMAN | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | 1.00 | |
| KYLE CHOCK | ||||||||
| SECRETARY | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | 1.10 | |
| LANCE WILHELM | ||||||||
| TRUSTEE (ALTERNATE) | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| PATRICK PALMER | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| DALE SAKAMOTO-YONEDA | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | 0.10 | ||
| ROY MORIOKA | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| SEAN NEWCAMP | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | 0.10 | ||
| MITCHELL TYNANES | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | 0.10 | ||
| LITO ALCANTRA | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| TRAVIS MURAKAMI | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | 0.10 | ||
| BARBARA KONO | ||||||||
| TRUSTEE (ALTERNATE) | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| DIONE KALAOLA | ||||||||
| TRUSTEE (ALTERNATE) | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| NATHANIEL KINNEY | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| PATRICK GILL | ||||||||
| TRUSTEE (FROM JULY 2022) | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| ALAN HINAHARA | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| EDMUND ACZON | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $173,825 | $0 | $57,524 | |||
| DARRELL SETO | ||||||||
| TRAINING COORDINATOR | 40.00 | $111,752 | $0 | $31,516 | Yes (X) | |||
| PAUL TAMAYO | ||||||||
| TRAINING COORDINATOR | 40.00 | $111,091 | $0 | $24,250 | Yes (X) | |||
| APRIL ACQUAVELLA | ||||||||
| TRAINING COORDINATOR | 40.00 | $111,225 | $0 | $42,059 | Yes (X) | |||
| ERROL KUSUNOKI | ||||||||
| TRAINING COORDINATOR | 40.00 | $109,686 | $0 | $24,110 | Yes (X) | |||
| MEREANE HAMATAKE | ||||||||
| TRAINING COORDINATOR | 40.00 | $109,686 | $0 | $27,320 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $727,265 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $206,779 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PANDA TRAVEL | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1017 KAPAHULU AVENUE | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96816 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | TRAVEL AGENCY | ServicesDesc |
| Compensation | $157,830 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 230000 | $4,042,149 | $4,042,149 |
| LIQUIDATION DAMAGES | 900099 | $731 | $731 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,042,880 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $694,264 | TotalRevenueColumnAmt |
| Exclusion | $694,264 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $314,990 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,431 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $313,559 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $313,559 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $313,559 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $15,545,078 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $15,660,961 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$115,883 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$115,883 | TotalRevenueColumnAmt |
| Exclusion | -$115,883 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $7,555 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,555 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $7,555 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,942,375 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,050,435 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $313,559 | UnrelatedBusinessRevenueAmt |
| Exclusion | $578,381 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $231,349 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $930,910 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $282,792 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,945 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,487 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,893 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,270 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,190 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $156,737 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,397 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,346 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $315,574 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,581 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,862 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $320,075 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,932,251 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,241 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| TRAINING EXPENSES | $296,969 |
| UBC TRAINING, NET OF | $199,597 |
| RECRUITMENT - APPRENTIC | $101,520 |
| POSTAGE | $7,856 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,913 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,338,755 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $702,240 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $970,837 | BOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $402,517 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $44,884,503 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $10,345,432 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,365,057 | BOYAmt |
| EOY | $34,539,071 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,088,159 | BOYAmt |
| EOY | $7,295,559 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $3,563,051 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $27,933 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,424,053 | BOYAmt |
| EOY | $46,530,371 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $59,631 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,490,020 | BOYAmt |
| EOY | $10,957,231 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,490,020 | BOYAmt |
| EOY | $11,016,862 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,934,033 | BOYAmt |
| EOY | $35,513,509 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,934,033 | BOYAmt |
| EOY | $35,513,509 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,424,053 | BOYAmt |
| EOY | $46,530,371 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$396,380 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $187,471 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$211,615 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,383,349 | OtherCostOrOtherBasisAmt |
| Book Value | $7,383,349 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $32,786,178 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,595,145 | DepreciationAmt |
| Book Value | $25,191,033 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,439,165 | OtherCostOrOtherBasisAmt |
| Depreciation | $331,877 | DepreciationAmt |
| Book Value | $1,107,288 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,164,340 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,354,333 | DepreciationAmt |
| Book Value | $810,007 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $111,471 | OtherCostOrOtherBasisAmt |
| Depreciation | $64,077 | DepreciationAmt |
| Book Value | $47,394 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $34,539,071 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MUTUAL FUNDS | Desc |
| Book Value | $3,563,051 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $3,563,051 | TotalBookValueSecuritiesAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,098,656 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $187,471 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $187,471 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,911,185 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $31,190 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $31,190 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,942,375 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,307,565 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,307,565 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $31,190 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $31,190 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,338,755 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | 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 IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| EDMUND ACZON | ||||||||||||||
| EXECUTIVE DIRECTOR | $173,825 | $0 | $0 | $0 | $0 | $0 | $44,383 | $0 | $13,141 | $0 | $231,349 | $0 | $0 | $0 |
| APRIL ACQUAVELLA | ||||||||||||||
| TRAINING COORDINATOR | $111,225 | $0 | $0 | $0 | $0 | $0 | $28,918 | $0 | $13,141 | $0 | $153,284 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | THE BOARD OF TRUSTEES IS COMPOSED OF TWELVE INDIVIDUALS, SIX OF WHOM ARE UNION" TRUSTEES AND SIX OF WHOM ARE "CONTRACTOR" TRUSTEES. THE UNION" TRUSTEES ARE APPOINTED BY THE HAWAII REGIONAL COUNCIL OF CARPENTERS. THE "CONTRACTOR" TRUSTEES ARE APPOINTED BY THE GENERAL CONTRACTORS LABOR ASSOCIATION, THE BUILDING INDUSTRY LABOR ASSOCIATION AND THE HAWAII WALL & CEILING INDUSTRY ASSOCIATION. |
| FORM 990, PART VI, SECTION A, LINE 3 | THE BOARD OF TRUSTEES HAS CONTRACTED WITH A THIRD PARTY ADMINISTRATOR, HAWAII BENEFIT ADMINISTRATORS, INC. ("HBAI") TO PROVIDE ADMINISTRATIVE SERVICES SUCH AS CASH RECEIPT AND DISBURSEMENT PROCESSING, ACCOUNTING SERVICES, FINANCIAL REPORTING, AND OTHER SERVICES AS DIRECTED BY THE BOARD. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE GOVERNING BOARD IS APPOINTED BY THE HAWAII REGIONAL COUNCIL OF CARPENTERS, THE GENERAL CONTRACTORS LABOR ASSOCIATION, THE BUILDING INDUSTRY LABOR ASSOCIATION AND THE HAWAII WALL & CEILING INDUSTRY ASSOCIATION. |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 11B | A DRAFT OF FORM 990 WAS PROVIDED TO THE BOARD OF TRUSTEES FOR REVIEW. THE FORM 990 WAS SUBSEQUENTLY FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC. |
| FORM 990, PART XI, LINE 9: | PRIOR PERIOD ADJUSTMENT -211,615. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt |
|---|---|---|---|---|---|---|---|---|---|---|
| HAWAII CARPENTERS VACATION & HOLIDAY FUND | ||||||||||
| 200 N VINEYARD BLVD SUITE 100 | HONOLULU | HI | 96817 | 996025504 | TO PROVIDE VACATION AND HOLIDAY BENEFITS TO UNIONIZED EMPLOYEES | HI | 501(C)(9) | NONE | 0 | |
| HAWAII CARPENTERS HEALTH & WELFARE FUND | ||||||||||
| 200 N VINEYARD BLVD SUITE 100 | HONOLULU | HI | 96817 | 996014752 | TO PROVIDE HEALTH AND WELFARE BENEFITS TO UNIONIZED EMPLOYEES | HI | 501(C)(9) | NONE | 0 | |
| HAWAII CARPENTERS MARKET RECOVERY PROGRAM FUND | ||||||||||
| 200 N VINEYARD BLVD SUITE 100 | HONOLULU | HI | 96817 | 990264270 | TO EXPLORE JOINT EMPLOYER/EMPLOYEE WORK OPPORTUNITIES | HI | 501(C)(5) | NONE | 0 | |
| HAWAII CARPENTERS FINANCIAL SECURITY FUND | ||||||||||
| 200 N VINEYARD BLVD SUITE 100 | HONOLULU | HI | 96817 | 990264272 | EMPLOYEE BENEFIT PLAN PROVIDING RETIREMENT BENEFITS | HI | 501(C)(24) | NONE | 0 | |
| HAWAII CARPENTERS 401(K) FUND | ||||||||||
| 200 N VINEYARD BLVD SUITE 100 | HONOLULU | HI | 96817 | 550822045 | EMPLOYEE BENEFIT PLAN PROVIDING RETIREMENT BENEFITS | HI | 501(C)(24) | NONE | 0 | 401(K) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |