ROOFERS UNION LOCAL 221 HEALTH & WELFARE TRUST FUND: Form 990, tax year 2019
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- Organization
- ROOFERS UNION LOCAL 221 HEALTH & WELFARE TRUST FUND (EIN 99-6006907)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-01-25
- IRS object ID
- 202100259349301625
- Schema version
- 2019v5.1
- 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 | 2021-01-25T19:25:06-06:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 205496781 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | James P Hasselman CPA LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 11149 | AddressLine1Txt |
| City | Honolulu | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96828 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 996006907 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Roofers Union Local 221 Health and | BusinessNameLine1Txt |
| Business Name Line2 | Welfare Plan | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ROOF | BusinessNameControlTxt |
| Phone | 8088417575 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 N Vineyard Blvd No 100 | AddressLine1Txt |
| City | Honolulu | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96817 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Vaughn Chong | PersonNm |
| Person Title | Trustee | PersonTitleTxt |
| Phone | 8088417575 | PhoneNum |
| Signature | 2021-01-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | James Hasselman | PreparerPersonNm |
| PTIN | P00653759 | PTIN |
| Phone | 8087215483 | PhoneNum |
| Preparation | 2021-01-22 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Vaughn Chong | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 N Vineyard Blvd No 100 | AddressLine1Txt |
| City | Honolulu | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96817 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,332,785 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1965 | FormationYr |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Activity Or Mission | The purpose of the plan is to provide health and welfare benefits to employees covered by the collective bargaining agreement. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,938,728 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,003,331 | CYProgramServiceRevenueAmt |
| PY Investment Income | $184,189 | PYInvestmentIncomeAmt |
| CY Investment Income | $332,970 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $2,122,917 | PYTotalRevenueAmt |
| CY Total Revenue | $2,336,301 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $2,665,776 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $2,580,170 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $258,661 | PYOtherExpensesAmt |
| CY Other Expenses | $271,491 | CYOtherExpensesAmt |
| PY Total Expenses | $2,924,437 | PYTotalExpensesAmt |
| CY Total Expenses | $2,851,661 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$801,520 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$515,360 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,744,194 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,073,964 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,924,229 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,900,845 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,819,965 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,173,119 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The purpose of the Plan is to provide health and welfare benefits to employees covered by the collective bargaining agreement. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | The Plan provided health and welfare benefits to employees covered by the collective bargaining agreement. | 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 | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | 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 | 0 | 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 | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| 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 | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | 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 | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| 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 Suite 100 | AddressLine1Txt |
| City | Honolulu | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96817 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Scott Ai | ||||||
| Trustee/Co-Chairman | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Vaughn Chong | ||||||
| Trustee/Co-Chairman | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Enrique Subiono | ||||||
| Trustee/Secretary | 0.10 | Yes (X) | Yes (X) | $0 | $100,640 | $33,091 |
| Nephi Kaonohi | ||||||
| Trustee | 0.10 | Yes (X) | $0 | $0 | $0 | |
| Tim Lyons | ||||||
| Trustee | 0.10 | Yes (X) | $0 | $0 | $0 | |
| Fred Kaohe Jr | ||||||
| Alternate Trustee | 0.10 | Yes (X) | $0 | $0 | $0 | |
| Steve Robidoux | ||||||
| Trustee | 0.10 | Yes (X) | $0 | $0 | $0 | |
| Jason Clark | ||||||
| Alternate Trustee | 0.10 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $100,640 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $33,091 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | 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 | Hawaii Benefit Administrators Inc | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 N Vineyard Blvd Ste 100 | AddressLine1Txt |
| City | Honolulu | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96817 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | Administrative services | ServicesDesc |
| Compensation | $140,521 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Employer contributions | 900099 | $1,956,191 | $1,956,191 |
| Liquidated damages | 900099 | $29,062 | $29,062 |
| Participant contributions | 900099 | $18,078 | $18,078 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,003,331 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $168,937 | TotalRevenueColumnAmt |
| Exclusion | $168,937 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,160,517 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,996,484 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $164,033 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $164,033 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $164,033 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,336,301 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,167,364 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $168,937 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,580,170 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,521 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,860 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,424 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,569 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,323 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,169 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,538 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,579 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,440 | TotalAmt |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,068 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,851,661 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,458 | BOYAmt |
| EOY | $5,372 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $214,727 | BOYAmt |
| EOY | $188,930 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $253,429 | BOYAmt |
| EOY | $285,859 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,190 | BOYAmt |
| EOY | $2,138 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,169,850 | BOYAmt |
| EOY | $5,490,724 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,540 | BOYAmt |
| EOY | $100,941 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,744,194 | BOYAmt |
| EOY | $6,073,964 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,795 | BOYAmt |
| EOY | $18,836 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,906,434 | BOYAmt |
| EOY | $1,882,009 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,924,229 | BOYAmt |
| EOY | $1,900,845 | 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 | $4,819,965 | BOYAmt |
| EOY | $4,173,119 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,819,965 | BOYAmt |
| EOY | $4,173,119 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,744,194 | BOYAmt |
| EOY | $6,073,964 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$515,360 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$131,486 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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 | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Plan benefit obligations | Desc |
| Amt | $1,882,009 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,882,009 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,188,807 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$131,486 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$131,486 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,320,293 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $16,008 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $16,008 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,336,301 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,835,653 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,835,653 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $16,008 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $16,008 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,851,661 | 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 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 2017. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 2 | Trustee 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 7a | The 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 11b | Form 990 is provided to the Trustees for their review prior to filing. |
| Form 990, Part VI, Section B, line 12c | The trustees report annually on any instances that could give rise to conflict of interest. |
| Form 990, Part VI, Section C, line 19 | The Plan does not make its governing documents, conflict of interest policy or financial statements available to the public. |
| Form 990 Part XII, Line 2c | The 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 3 | The 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/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| Roofers Union Local 221 Training Plan | |||||||||
| 200 N Vineyard Blvd | Honolulu | HI | 96817 | 237152750 | Provides training benefits to unionized employees. | HI | 501(c)(5) | None | 0 |
| Roofers Union Local 221 Vacation & Health Trust Fund | |||||||||
| 200 N Vineyard Blvd | Honolulu | HI | 96817 | 996005504 | Provides vacation & holiday benefits to unionized employees | HI | 501(c)(9) | None | 0 |
| Roofers Union Local 221 Pension Plan | |||||||||
| 200 N Vineyard Blvd | Honolulu | HI | 96817 | 990208117 | Provides retirement benefits to unionized employees | HI | None | 0 | |
| Roofers Union Local 221 Annuity Plan | |||||||||
| 200 N Vineyard Blvd | Honolulu | HI | 96817 | 990174607 | Provides retirement benefits to unionized employees | HI | None | 0 | |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd |
|---|---|---|---|
| BEACHSIDE ROOFING LLC | |||
| 91-571 NUKUAWA ST | KAPOLEI | HI | 96707 |
| PAC ROOFING LLC | |||
| PO BOX 2608 | Wailuku | HI | 96793 |
| OMEGA ROOFING LLC | |||
| 4321 LIKINI STREET | HONOLULU | HI | 96818 |
| PROTECH ROOFING LLC | |||
| PO BOX 31226 | HONOLULU | HI | 96820 |
| HEADED HOME ROOFING LLC | |||
| 96-1173 WAIHONA STREET UNIT A8 | Pearl City | HI | 96782 |
| Leeward Construction LLC | |||
| PO Box 886 | Waianae | HI | 96792 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (11 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd |
|---|---|---|---|
| A TEAM PACIFIC ROOFING | |||
| 3790 SCHACHT ST | FAIRBANKS | AK | 99701 |
| ALCAL SPECIALTY | |||
| 946 N MARKET BLVD | SACRAMENTO | CA | 95834 |
| BUCK ROOFING CO INC | |||
| 47-609 HUI ULILI ST | KANEOHE | HI | 96744 |
| LAULIMA ROOFING & WATER | |||
| 590 FARRINGTON HWY 210-187 | KAPOLEI | HI | 96707 |
| HAAS INSULATION INC | |||
| 94-1388 MOANIANI ST 111 | WAIPAHU | HI | 96797 |
| HONOLULU ROOFING COMPANY | |||
| 2004 KAHAI ST | HONOLULU | HI | 96819 |
| Western Roofing Service | |||
| 15002 Wicks Blvd | San Leandro | CA | 94577 |
| ROOFERS TRAINING OFFICE | |||
| PO BOX 17250 | HONOLULU | HI | 96817 |
| ROOFERS UNION LOCAL 221 | |||
| PO BOX 17250 | HONOLULU | HI | 96817 |
| TYSON'S INC | |||
| 533 ONEAWA STREET | KAILUA | HI | 96734 |
| ULTIMATE ROOFING INC | |||
| 519 MANONO ST | HILO | HI | 96720 |
| 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 |
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