2023-07-13T12:27:36-05:00 2022-08-31 450250958 EIDE BAILLY LLP 10681 FOOTHILL BLVD STE 300 RANCHO CUCAMONGA CA 917303831 990 2021-09-01 996025504 HAWAII CARPENTERS VACATION & HOLIDAY FUND HAWA 8088417575 200 N VINEYARD BLVD 100 HONOLULU HI 96817 KYLE CHOCK CO-CHAIR 8088417575 2023-07-12 1 KYLE CHOCK 999009999 CATHERINE L GRAY CPA P01294460 9094664410 2023-07-10 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z KYLE CHOCK 200 N VINEYARD BLVD 100 HONOLULU HI 96817 97743741 0 X N/A X 1972 HI TO PROVIDE VACATION AND HOLIDAY BENEFITS TO ELIGIBLE PLAN PARTICIPANTS OR THEIR BENEFICIARIES 12 12 0 12 -77682 0 0 0 24909708 23437998 162573 -77682 933 1225 25073214 23361541 0 0 24520198 23470790 0 0 0 0 0 298340 323107 24818538 23793897 254676 -432356 12976958 12322371 11161700 10939469 1815258 1382902 THE PURPOSE OF THE ORGANIZATION IS TO PROVIDE VACATION AND HOLIDAY BENEFITS TO EMPLOYEES COVERED UNDER THE COLLECTIVE BARGAINING AGREEMENT. 0 0 THE FUND PROVIDED VACATION AND HOLIDAY BENEFITS TO APPROXIMATELY 4,646 EMPLOYEE BENEFICIARY PARTICIPANTS UNDER A MULTI-EMPLOYER COLLECTIVELY BARGAINED AGREEMENT. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 4071 0 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 HI X HAWAII BENEFIT ADMINISTRATORS INC 8088417575 200 N VINEYARD BLVD 100 HONOLULU HI 96817 X PAUL SILEN CO-CHAIR 0.10 X X 0 0 0 KYLE CHOCK CO-CHAIR 0.10 X X 0 265237 25522 PAUL SASAKI SECRETARY 0.10 X X 0 0 0 ROY MORIOKA TRUSTEE 0.10 X 0 0 0 MITCHELL TYNANES TRUSTEE 0.10 X 0 0 0 NATHANIEL KINNEY TRUSTEE 0.10 X 0 77394 25522 JUAN PADASDAO JR ALTERNATE 0.10 X 0 113783 25522 ROY SHIOI ALTERNATE 0.10 X 0 0 0 SEAN NEWCAMP TRUSTEE 0.10 X 0 136515 25522 TOM BRODERICK TRUSTEE 0.10 X 0 0 0 TRAVIS MURAKAMI TRUSTEE 0.10 X 0 123360 25522 JAY KADOWAKI TRUSTEE 0.10 X 0 0 0 0 716289 127610 0 0 1 0 HAWAII BENEFIT ADMINISTRATORS INC 200 N VINEYARD BLVD STE 100 HONOLULU HI 96813 PLAN ADMIN 246240 RAYMOND JAMES PO BOX 23641 JUPITER FL 33742 FINANCIAL CONSULTANT 128792 2 EMPLOYER CONTRIBUTIONS 230000 23078308 23078308 EMPLOYEE CONTRIBUTIONS 230000 350717 350717 LIQUIDATED DAMAGES 8973 8973 23437998 114834 114834 74189684 74382200 -192516 -192516 -192516 OTHER 1225 1225 1225 23361541 23439223 -77682 0 23470790 235935 6865 29678 12237 14880 9339 4632 POSTAGE & TELEPHONE 9089 PARTICIPANT SEARCH DEVI 452 23793897 342048 256564 687625 765009 11947285 11300798 12976958 12322371 11161700 10939469 11161700 10939469 X 0 0 0 0 1815258 1382902 1815258 1382902 12976958 12322371 -432356 0 X X 0 1 X 0 0 0 UNDISTRIBUTED VACATION BENEFITS 10939469 10939469 X 23349304 0 23349304 12237 12237 23361541 24003891 0 24003891 12237 -222231 -209994 23793897 PART X, LINE 2: THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS CONTAIN THE FOLLOWING DISCLOSURE WITH RESPECT TO UNCERTAIN TAX POSITIONS: "ACCOUNTING 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 AS OF AUGUST 31, 2018, 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 2015. PART XII, LINE 4B - OTHER ADJUSTMENTS: NET CHANGE IN VACATION BENEFIT LIABILITY -222,231. 0 0 0 KYLE CHOCK CO-CHAIR 0 263875 0 0 0 1362 0 10400 0 15122 0 290759 0 0 SEAN NEWCAMP TRUSTEE 0 135814 0 0 0 701 0 10400 0 15122 0 162037 0 0 HAWAII BENEFIT ADMINISTRATORS INC ONE OR MORE TRUSTEES IS A DIRECTOR OF HBAI 246240 THE ORGANIZATION HAS CONTRACTED WITH HBAI TO PROVIDE PLAN ADMINISTRATION SERVICES TO THE FUND. 0 FORM 990, PART VI, SECTION A, LINE 2 THE BOARD OF TRUSTEES IS COMPOSED OF TEN INDIVIDUALS, FIVE OF WHOM ARE UNION" TRUSTEES AND FIVE 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 AND/OR THE BUILDING INDUSTRY LABOR ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 3 MANAGEMENT CONTROL IS RETAINED BY THE BOARD OF TRUSTEES. ADMINISTRATIVE DUTIES HAVE BEEN CONTRACTED TO A THIRD PARTY ADMINISTRATOR, HAWAII BENEFIT ADMINISTRATORS, INC. 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; AND THE BUILDING INDUSTRY LABOR ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WAS REVIEWED WITH THE TAX PREPARER BY THE TWO CO-CHAIRS OF THE BOARD OF TRUSTEES PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, TAX RETURNS, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION UPON REQUEST. FORM 990, PART VII: 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 VII SECTION A COLUMN F THE ORGANIZATION PARTICIPATES IN A COLLECTIVE BARGAINED MULTI EMPLOYER PLAN, A DEFINED BENEFIT PLAN,DUE TO THE SIZE AND VARIED PARTICIPANTS IN THIS PLAN THE ACTUARIAL VALUE IS NOT CALCULATED ON A PER EMPLOYEE BASIS. NO AMOUNT IS INCLUDED IN COLUMN F FOR A REASONABLE ESTIMATE OF THE INCREASE IN ACTUARIAL VALUE. FORM 990, PART XII, LINE 1: THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING. HAWAII CARPENTERS APPRENTICESHIP TRAINING FUND 200 N VINEYARD BLVD STE 100 HONOLULU HI 96817 990119158 TO PROVIDE EDUCATION AND TRAINING BENEFITS TO UNIONIZED EMPLOYEES HI 501(C)(5) N/A 0 HAWAII CARPENTERS MARKET RECOVERY PROGRAM 200 N VINEYARD BLVD STE 100 HONOLULU HI 96817 990264270 TO EXPLORE JOINT EMPLOYER/EMPLOYEE WORK OPPORTUNITIES HI 501(C)(5) N/A 0 HAWAII CARPENTERS VACATION & HOLIDAY FUND 200 N VINEYARD BLVD STE 100 HONOLULU HI 96817 996025504 TO PROVIDE VACATION AND HOLIDAY BENEFITS TO UNIONIZED EMPLOYEES HI 501(C)(9) N/A 0 HAWAII CARPENTERS FINANCIAL SECURITY FUND 200 N VINEYARD BLVD STE 100 HONOLULU HI 96817 990264272 EMPLOYEE BENEFIT PLAN PROVIDING RETIREMENT BENEFITS HI N/A 0 HAWAII CARPENTERS 401(K) FUND 200 N VINEYARD BLVD STE 100 HONOLULU HI 96817 550822045 EMPLOYEE BENEFIT PLAN PROVIDING RETIREMENT BENEFITS HI N/A 0 808 GATES & DOORS LLC AGSALUD CONSTRUCTION LLC ALAULA BUILDERS LLC ALI'I BUILDERS LLC ALOHA GYPSUM FLOORS LLC APEX TRUSS LLC ARMSTRONG PACIFIC LLC ATN 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