BETA

HAWAII IRON WORKERS HEALTH AND WELFARE TRUST FUND: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
HAWAII IRON WORKERS HEALTH AND WELFARE TRUST FUND (EIN 99-0166475)
Tax period
2019-08-01 to 2020-07-31
Filed
2021-06-10
IRS object ID
202121619349301517
Schema version
2019v5.2
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)
Return2021-06-10T15:28:04-05:00ReturnTs
Tax Period End2020-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN990155373PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LEMKE CHINEN & TANAKA CPA INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1500 ALA MOANA BLVD BLDG 2 302AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96813ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN990166475EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HAWAII IRON WORKERS' HEALTH ANDBusinessNameLine1Txt
Business Name Line2WELFARE PLANBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlHAWABusinessNameControlTxt
Phone8086718225PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line194-497 UKEE STAddressLine1Txt
CityWAIPAHUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96797ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOSEPH O'DONNELL EDSON HOOPersonNm
Person TitleLABOR TRUSTEE/MGMT TRUSTEEPersonTitleTxt
Phone8086718225PhoneNum
Signature2021-05-25SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDIANE HOSOKAWAPreparerPersonNm
PTINP00922102PTIN
Phone8085336254PhoneNum
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOSEPH O'DONNELL EDSON HPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line194-497 UKEE STAddressLine1Txt
CityWAIPAHUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96797ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$34,130,353GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1975FormationYr
Legal Domicile StateHILegalDomicileStateCd
Activity Or MissionTO PROVIDE HEALTH AND WELFARE BENEFITS TO EMPLOYEES, THEIR FAMILIES OR DEPENDENTS SATISFYING ELIGIBILITY REQUIREMENTS AS DETERMINED BY THE TRUSTEESActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
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$9,709,670PYProgramServiceRevenueAmt
CY Program Service Revenue$10,193,811CYProgramServiceRevenueAmt
PY Investment Income$566,834PYInvestmentIncomeAmt
CY Investment Income$434,729CYInvestmentIncomeAmt
PY Other Revenue$20PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$10,276,524PYTotalRevenueAmt
CY Total Revenue$10,628,540CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$11,492,984PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$10,647,016CYBenefitsPaidToMembersAmt
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$461,835PYOtherExpensesAmt
CY Other Expenses$387,812CYOtherExpensesAmt
PY Total Expenses$11,954,819PYTotalExpensesAmt
CY Total Expenses$11,034,828CYTotalExpensesAmt
PY Revenues Less Expenses-$1,678,295PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$406,288CYRevenuesLessExpensesAmt
Total Assets BOY$17,532,590TotalAssetsBOYAmt
Total Assets EOY$18,142,914TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$116,071TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$17,532,590NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$18,026,843NetAssetsOrFundBalancesEOYAmt
MissionORGANIZATION IS A COLLECTIVELY BARGAINED MULTIEMPLOYER PLAN THAT PROVIDES HEALTH AND WELFARE BENEFITS TO EMPLOYEES, THEIR FAMILIES, OR DEPENDENTS SATISFYING ELIGIBILITY REQUIREMENTS AS DETERMINED BY THE TRUSTEES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$9,287,718ExpenseAmt
DescTO PROVIDE MEDICAL, DENTAL, VISION, LIFE INSURANCE, AND TEMPORARY DISABILITY BENEFITS FOR ELIGIBLE EMPLOYEES, THEIR FAMILIES, OR DEPENDENTS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$1,079,220ExpenseAmt
DescTO PROVIDE SUPPLEMENTARY ASSISTANCE TO RETIREES FOR PREMIUMS DUE.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$280,078ExpenseAmt
DescTO PROVIDE SUPPLEMENTARY ASSISTANCE TO TERMINATED EMPLOYEES FOR PREMIUMS DUE.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$10,647,016TotalProgramServiceExpensesAmt
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 EquipmentYes (1)ReportLandBuildingEquipmentInd
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 Document1IRPDocumentCnt
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
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 Members12GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing AddressYes (1)OfficerMailingAddressInd
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 Line1HI IRON WORKERS ADMINISTRATIVE OFFIBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8086718225PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line194-497 UKEE STAddressLine1Txt
CityWAIPAHUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96797ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JOSEPH O'DONNELL
LABOR TRUSTEE0.50Yes (X)$0$0$0
CLYDE EUGENIO
LABOR TRUSTEE0.50Yes (X)$0$0$0
BRONSON PARIS
LABOR TRUSTEE0.50Yes (X)$0$0$0
SHON TGP MOEA'I
LABOR TRUSTEE0.50Yes (X)$0$0$0
MELVIN KAHELE
LABOR TRUSTEE0.50Yes (X)$0$0$0
LINCOLN NAIWI JR
LABOR TRUSTEE0.50Yes (X)$0$0$0
LINCOLN NAIWI SR
LABOR TRUSTEE (ALTERNATE)0.50Yes (X)$0$0$0
EDSON HOO
MANAGEMENT TRUSTEE0.50Yes (X)$0$0$0
DOUGLAS EWART
MANAGEMENT TRUSTEE0.50Yes (X)$0$0$0
T KAWIKA CHUN
MANAGEMENT TRUSTEE0.50Yes (X)$0$0$0
BRANDEN CHUN
MANAGEMENT TRUSTEE0.50Yes (X)$0$0$0
STEVEN DENNISON
MANAGEMENT TRUSTEE0.50Yes (X)$0$0$0
HENRY TAKAHASHI
MANAGEMENT TRUSTEE0.50Yes (X)$0$0$0
GAYLORD LOVELL
MANAGEMENT TRUSTEE (ALTERN0.50Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYERS' CONTRIB.900099$9,671,055$9,671,055
SELF-PAYMENTS900099$519,278$519,278
LIQUIDATED DAMAGES900099$3,478$3,478
FieldValueIRS element (for citing)
Total Program Service Revenue$10,193,811TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$406,910TotalRevenueColumnAmt
Exclusion$406,910ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$23,529,632SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$23,501,813SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$27,819SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$27,819TotalRevenueColumnAmt
Exclusion$27,819ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,628,540TotalRevenueColumnAmt
Related Or Exempt Func Income$10,193,811RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$434,729ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$10,647,016TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$15,859TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$59,686TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$92,444TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,278TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,797TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$4,640TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,192TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
REIMBURSEMENT TO ADMIN.$154,049
CONSULTANTS FEES$39,125
TAXES - TDI$12,742

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$11,034,828TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,365,526BOYAmt
EOY$1,980,297EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$784,782BOYAmt
EOY$1,044,160EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$59,667LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$36,412LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$27,896BOYAmt
EOY$23,255EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$14,178,054BOYAmt
EOY$14,919,083EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$176,332BOYAmt
EOY$176,119EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$17,532,590BOYAmt
EOY$18,142,914EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$116,071EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$116,071EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$17,532,590BOYAmt
EOY$18,026,843EOYAmt

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$0BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$17,532,590BOYAmt
EOY$18,026,843EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$17,532,590BOYAmt
EOY$18,142,914EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$406,288ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$900,541NetUnrlzdGainsLossesInvstAmt
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)
Consol And Sep Basis Fincl StmtYes (X)ConsolAndSepBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$59,667OtherCostOrOtherBasisAmt
Depreciation$36,412DepreciationAmt
Book Value$23,255BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$23,255TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO BROKERDesc
Amt$116,071Amt
FieldValueIRS element (for citing)
Total Liability$116,071TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$11,436,637TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$900,541NetUnrealizedGainsInvstAmt
Revenue Not Reported$900,541RevenueNotReportedAmt
Revenue Subtotal$10,536,096RevenueSubtotalAmt
Investment Expenses Not Incld$92,444InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$92,444RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$10,628,540TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$10,942,384TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$10,942,384ExpensesSubtotalAmt
Investment Expenses Not Incld2$92,444InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$92,444ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$11,034,828TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE AUDITED FINANCIAL STATEMENTS CONTAIN THE FOLLOWING DISCLOSURE PERTAINING TO FIN 48 (ASC 740) "THE TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE IRS DATED JULY 25, 1977, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN 2020 AND 2019 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. 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 IT 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 O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2SHON MOEA'I (UNION TRUSTEE) AND BRONSON PARIS (UNION TRUSTEE) - FAMILY RELATIONSHIP. T. KAWIKA CHUN (MANAGEMENT TRUSTEE) AND BRANDEN CHUN (MANAGEMENT TRUSTEE) - FAMILY RELATIONSHIP AND BUSINESS RELATIONSHIP. LINCOLN NAIWI JR (UNION TRUSTEE) AND LINCOLN NAIWI SR. (UNION TRUSTEE) - FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 IS CIRCULATED TO THE BOARD OF TRUSTEES FOR REVIEW AND APPROVAL.
FORM 990, PART VI, SECTION B, LINE 12CPOLICY IS REVIEWED BY THE BOARD OF TRUSTEES ANNUALLY.
FORM 990, PART VI, SECTION C, LINE 19POLICIES ARE MADE AVAILABLE TO THE MEMBERS UPON REQUEST.
FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETCEDSON HOO - 850 AHUA STREET, HONOLULU, HI 96819. DOUGLAS EWART - 91-178 KALAELOA BLVD, KAPOLEI, HI 96707. T. KAWIKA CHUN - 2846 UALENA STREET #5, HONOLULU, HI 96819. BRANDEN CHUN - 2846 UALENA STREET #5, HONOLULU, HI 96819. STEVEN DENNISON - P.O. BOX 75298, KAPOLEI, HI 96707. HENRY TAKAHASHI - 99-056 KOAHA WAY, AIEA, HI 96701. GAYLORD LOVELL - 94-092 LEOKANE STREET, WAIPAHU, HI 96797.
FORM 990, PART XII, LINE 2CNO CHANGE IN REVIEW PROCESS FROM PRIOR YEAR. BOARD OF TRUSTEES SELECTS AN INDEPENDENT AUDITOR. ADMINISTRATOR AND BOARD OF TRUSTEES FORMALLY REVIEW AND APPROVE THE FINANCIAL STATEMENTS.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
HAWAII IRON WORKERS VACATION AND HOLIDAY TRUST FUND
94-497 UKEE STREETWAIPAHUHI96797990166477TO PROVIDE VACATION AND HOLIDAY BENEFITS TO ELIGIBLE PLAN PARTICIPANTSHI501(C)(9)N/A0
HAWAII IRON WORKERS TRAINING TRUST FUND
94-497 UKEE STREETWAIPAHUHI96797990168649TO PROVIDE TRAINING BENEFITS TO ELIGIBLE MEMBERSHI501(C)(5)N/A0
HAWAII IRON WORKERS' PENSION PLAN
94-497 UKEE STREETWAIPAHUHI96797996025105TO PROVIDE PENSION BENEFITS TO ELIGIBLE MEMBERSHI401(A)N/A0
HAWAII IRON WORKERS' ANNUITY PLAN
94-497 UKEE STREETWAIPAHUHI96797990176931TO PROVIDE ANNUITY BENEFITS TO ELIGIBLE MEMBERSHI401(A)N/A0
SEE SCHEDULE R SUPPLEMENTAL INFORAMTION

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1SEE SCHEDULE R SUPPLMENTAL INFORMATIONBusinessNameLine1Txt

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdEntity TypeEntityTypeTxtControlled OrganizationControlledOrganizationInd
HAWAII IRON WORKERS' ADMINISTRATIVE OFFICE
94-497 UKEE STREETWAIPAHUHI96797990164675TO PROVIDE ADMINISTRATIVE SERVICES TO THE VARIOUS IRON WORKERS' TRUST FUNDSHIN/AC0
SEE SCHEDULE R SUPPLEMENTAL INFORMATION
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 OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1HAWAII IRON WORKERS' ADMINISTRATIVE OFFICEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypePTransactionTypeTxt
Involved$154,049InvolvedAmt
Method Of Amount DeterminationPLAN ASSET PERCENTAGE ALLOCATIONMethodOfAmountDeterminationTxt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceFORM 990, SCHEDULE R, PARTS II, III, IVFormAndLineReferenceDesc
ExplanationTHE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER PLAN THAT PROVIDES HEALTH & WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS IN ACCORDANCE W/ THE TERMS SET FORTH IN TRUST AGREEMENTS, RULES & REGS., OF THE PLAN & CBA. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF THESE CONTRIBUTING EMPLOYERS INCLUDING THE NAMES, ADDRESSES, AND OTHER CONTACT INFORMATION. HOWEVER, THE LEGAL STRUCTURE (CORPORATION, PARTNERSHIP, ETC) FOR EACH CONTRIBUTING EMPLOYER IS NOT ON FILE WITH THE ADMINISTRATIVE OFFICE AND COULD NOT BE REASONABLY OBTAINED. AS A RESULT, THE CONTRIBUTING EMPLOYERS COULD NOT BE SEPARATED BY TYPE OF ORGANIZATION. HOWEVER THEY ARE LISTED BELOW: ALOHA STEEL CORP. AMERICAN PIPING & BOILER CO ARCHITECTURAL GLASS & ALUMINUM BIRDAIR INC CMC STEEL FABRICATORS, INC D&C WELDING DURA CONSTRUCTORS, INC. EVERGREEN PACIFIC FEDERAL WELDING FOUNDATIONS HAWAII, INC. HARRIS REBAR SOUTH PACIFIC HAWAII IRON WORKERS' ADMINISTRATIVE OFFICE HAWAII IRON WORKERS' STABILIZATION FUND HAWAII IRON WORKERS' TRAINING PLAN HAWAII STEEL LLC IG STEEL INT'NL ASSOC. OF BRIDGE, STRUCTURAL AND ORNAMENTAL IRON WORKERS, LOCAL 625 ISLAND STEEL ERECTORS JS INT'L INC JAYCO HAWAII K & S WELDING KOAPAKA CONSTRUCTION CO., INC. KWL SERVICES, INC. MAUI INDUSTRIAL METAL FAB METAL-WELD SPECIALTIES, INC. MUTUAL WELDING CO LTD NAN INC NESS CAMPBELL CRANE & RIGGING NORTHWEST TOWER CRANE SERVICE O'BRIEN STEEL ERECTORS, INC. PACECO CORP. PARADISE ERECTORS, INC. PARADISE REINFORCING, INC. PATRIOTS ERECTORS REBAR INTERNATIONAL F. RONDUEN WELDING, INC. SCHWAGER DAVIS SHIMMICK CONSTRUCTION CO. SIMMONS STEEL CORP STRUCTURFLEX SWANSON STEEL ERECTORS, INC. UNITED STEEL, LLC WAIPAHU WELDING WEST STEEL CORP.ExplanationTxt

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.