2021-06-10T15:28:04-05:00 2020-07-31 990155373 LEMKE CHINEN & TANAKA CPA INC 500 ALA MOANA BLVD BLDG 2 302 HONOLULU HI 96813 990 2019-08-01 990166475 HAWAII IRON WORKERS' HEALTH AND WELFARE PLAN HAWA 8086718225 94-497 UKEE ST WAIPAHU HI 96797 JOSEPH O'DONNELL EDSON HOO LABOR TRUSTEE/MGMT TRUSTEE 8086718225 2021-05-25 DIANE HOSOKAWA P00922102 8085336254 2019 2022-09-23 18:48:47Z JOSEPH O'DONNELL EDSON H 94-497 UKEE ST WAIPAHU HI 96797 34130353 0 X N/A X 1975 HI TO PROVIDE HEALTH AND WELFARE BENEFITS TO EMPLOYEES, THEIR FAMILIES OR DEPENDENTS SATISFYING ELIGIBILITY REQUIREMENTS AS DETERMINED BY THE TRUSTEES 12 0 0 0 0 0 0 0 9709670 10193811 566834 434729 20 0 10276524 10628540 0 0 11492984 10647016 0 0 0 0 0 461835 387812 11954819 11034828 -1678295 -406288 17532590 18142914 0 116071 17532590 18026843 ORGANIZATION 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. 0 0 9287718 TO PROVIDE MEDICAL, DENTAL, VISION, LIFE INSURANCE, AND TEMPORARY DISABILITY BENEFITS FOR ELIGIBLE EMPLOYEES, THEIR FAMILIES, OR DEPENDENTS. 1079220 TO PROVIDE SUPPLEMENTARY ASSISTANCE TO RETIREES FOR PREMIUMS DUE. 280078 TO PROVIDE SUPPLEMENTARY ASSISTANCE TO TERMINATED EMPLOYEES FOR PREMIUMS DUE. 10647016 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 X 12 0 1 0 0 0 0 0 0 1 1 1 0 1 1 1 1 1 1 0 0 0 X HI IRON WORKERS ADMINISTRATIVE OFFI 8086718225 94-497 UKEE ST WAIPAHU HI 96797 X JOSEPH O'DONNELL LABOR TRUSTEE 0.50 X 0 0 0 CLYDE EUGENIO LABOR TRUSTEE 0.50 X 0 0 0 BRONSON PARIS LABOR TRUSTEE 0.50 X 0 0 0 SHON TGP MOEA'I LABOR TRUSTEE 0.50 X 0 0 0 MELVIN KAHELE LABOR TRUSTEE 0.50 X 0 0 0 LINCOLN NAIWI JR LABOR TRUSTEE 0.50 X 0 0 0 LINCOLN NAIWI SR LABOR TRUSTEE (ALTERNATE) 0.50 X 0 0 0 EDSON HOO MANAGEMENT TRUSTEE 0.50 X 0 0 0 DOUGLAS EWART MANAGEMENT TRUSTEE 0.50 X 0 0 0 T KAWIKA CHUN MANAGEMENT TRUSTEE 0.50 X 0 0 0 BRANDEN CHUN MANAGEMENT TRUSTEE 0.50 X 0 0 0 STEVEN DENNISON MANAGEMENT TRUSTEE 0.50 X 0 0 0 HENRY TAKAHASHI MANAGEMENT TRUSTEE 0.50 X 0 0 0 GAYLORD LOVELL MANAGEMENT TRUSTEE (ALTERN 0.50 X 0 0 0 0 0 0 0 0 0 0 0 EMPLOYERS' CONTRIB. 900099 9671055 9671055 SELF-PAYMENTS 900099 519278 519278 LIQUIDATED DAMAGES 900099 3478 3478 10193811 406910 406910 23529632 23501813 27819 27819 27819 10628540 10193811 0 434729 10647016 15859 59686 92444 1278 2797 4640 5192 REIMBURSEMENT TO ADMIN. 154049 CONSULTANTS FEES 39125 TAXES - TDI 12742 11034828 2365526 1980297 784782 1044160 59667 36412 27896 23255 14178054 14919083 176332 176119 17532590 18142914 0 116071 0 116071 X 17532590 18026843 0 0 0 0 17532590 18026843 17532590 18142914 -406288 900541 0 X X 0 1 X 1 0 59667 36412 23255 23255 DUE TO BROKER 116071 116071 X 11436637 900541 900541 10536096 92444 92444 10628540 10942384 0 10942384 92444 92444 11034828 PART X, LINE 2: THE 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. " FORM 990, PART VI, SECTION A, LINE 2 SHON 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 11B FORM 990 IS CIRCULATED TO THE BOARD OF TRUSTEES FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C POLICY IS REVIEWED BY THE BOARD OF TRUSTEES ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 POLICIES ARE MADE AVAILABLE TO THE MEMBERS UPON REQUEST. FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC EDSON 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 2C NO 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. HAWAII IRON WORKERS VACATION AND HOLIDAY TRUST FUND 94-497 UKEE STREET WAIPAHU HI 96797 990166477 TO PROVIDE VACATION AND HOLIDAY BENEFITS TO ELIGIBLE PLAN PARTICIPANTS HI 501(C)(9) N/A 0 HAWAII IRON WORKERS TRAINING TRUST FUND 94-497 UKEE STREET WAIPAHU HI 96797 990168649 TO PROVIDE TRAINING BENEFITS TO ELIGIBLE MEMBERS HI 501(C)(5) N/A 0 HAWAII IRON WORKERS' PENSION PLAN 94-497 UKEE STREET WAIPAHU HI 96797 996025105 TO PROVIDE PENSION BENEFITS TO ELIGIBLE MEMBERS HI 401(A) N/A 0 HAWAII IRON WORKERS' ANNUITY PLAN 94-497 UKEE STREET WAIPAHU HI 96797 990176931 TO PROVIDE ANNUITY BENEFITS TO ELIGIBLE MEMBERS HI 401(A) N/A 0 SEE SCHEDULE R SUPPLEMENTAL INFORAMTION SEE SCHEDULE R SUPPLMENTAL INFORMATION HAWAII IRON WORKERS' ADMINISTRATIVE OFFICE 94-497 UKEE STREET WAIPAHU HI 96797 990164675 TO PROVIDE ADMINISTRATIVE SERVICES TO THE VARIOUS IRON WORKERS' TRUST FUNDS HI N/A C 0 SEE SCHEDULE R SUPPLEMENTAL INFORMATION 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 HAWAII IRON WORKERS' ADMINISTRATIVE OFFICE P 154049 PLAN ASSET PERCENTAGE ALLOCATION FORM 990, SCHEDULE R, PARTS II, III, IV THE 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.