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ILWU LOCAL 142 HEALTH & WELFARE TR: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
ILWU LOCAL 142 HEALTH & WELFARE TR (EIN 20-2076868)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-10-29
IRS object ID
202503029349302845
Schema version
2024v5.2
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)
Return2025-10-29T20:42:02-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN952302617PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SINGERLEWAK LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1500 ALA MOANA BLVD 2 302AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96813ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN202076868EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ILWU LOCAL 142 HEALTH AND WELFARE TRUSTBusinessNameLine1Txt
Business Name Line2C/O PACIFIC ADMINISTRATORS INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlILWUBusinessNameControlTxt
Phone8084418600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11440 KAPIOLANI BLVD SUITE 800AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96814ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHRISTIAN WEST-UNION TRUSTEEPersonNm
Person TitleERIC LOTTERMOSER-MGMT TRUSTEEPersonTitleTxt
Phone8084418600PhoneNum
Signature2025-10-20SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLIOR TEMKINPreparerPersonNm
PTINP00748170PTIN
Phone8085336254PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCHRISTIAN WEST-UNION TRUSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11440 KAPIOLANI BLVD SUITE 800AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96814ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$138,874,281GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation2005FormationYr
Legal Domicile StateHILegalDomicileStateCd
Activity Or MissionTO PROVIDE HEALTH & WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS IN ACCORDANCE W/PLAN DOCUMENTS.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
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$53,163,898PYProgramServiceRevenueAmt
CY Program Service Revenue$54,609,870CYProgramServiceRevenueAmt
PY Investment Income$1,570,754PYInvestmentIncomeAmt
CY Investment Income$2,418,493CYInvestmentIncomeAmt
PY Other Revenue$2,769PYOtherRevenueAmt
CY Other Revenue$7,928CYOtherRevenueAmt
PY Total Revenue$54,737,421PYTotalRevenueAmt
CY Total Revenue$57,036,291CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$45,057,635PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$49,197,209CYBenefitsPaidToMembersAmt
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$2,064,310PYOtherExpensesAmt
CY Other Expenses$2,107,254CYOtherExpensesAmt
PY Total Expenses$47,121,945PYTotalExpensesAmt
CY Total Expenses$51,304,463CYTotalExpensesAmt
PY Revenues Less Expenses$7,615,476PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$5,731,828CYRevenuesLessExpensesAmt
Total Assets BOY$63,277,695TotalAssetsBOYAmt
Total Assets EOY$71,949,303TotalAssetsEOYAmt
Total Liabilities BOY$1,234,068TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,019,156TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$62,043,627NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$68,930,147NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR FAMILIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$38,377,270ExpenseAmt
DescTO PROVIDE SELF-FUNDED HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS IN ACCORDANCE WITH THE TERMS SET FORTH IN THE TRUST AGREEMENTS,RULES AND REGULATIONS OF THE PLAN AND CBA (MEDICAL $32,110,428, DRUG $6,199,878 DRUG REBATES $-1,908,991 AND DENTAL $1,975,955)Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$10,819,939ExpenseAmt
DescTO PROVIDE INSURED BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS - (MEDICAL $10,502,144 CHIROPRACTIC $72,534, AND VISION $245,261)Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$1,293,131ExpenseAmt
DescTO PROVIDE SELF-FUNDED HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS FOR THE CLAIMS ADMINISTRATIVE FEE (MEDICAL $1,060,438, DRUG $104,258, DENTAL $128,435)Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$50,490,340TotalProgramServiceExpensesAmt
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 Equipment0ReportLandBuildingEquipmentInd
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 Document6IRPDocumentCnt
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 Members6GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
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 Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
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 Line1PACIFIC ADMINISTRATORS INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8084418600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11440 KAPIOLANI BLVD SUITE 800AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96814ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ELMER GOROSPE
UNION TRUSTEE1.00Yes (X)$0$0$0
CARLA THOMAS
EMPLOYER TRUSTEE1.00Yes (X)$0$0$0
ROBERTO ANDRION JR
UNION TRUSTEE1.00Yes (X)$0$0$0
ERIC LOTTERMOSER
EMPLOYER TRUSTEE1.00Yes (X)$0$0$0
EVANGELINE SOBREPENA
EMPLOYER TRUSTEE1.00Yes (X)$0$0$0
CHRISTIAN WEST
UNION TRUSTEE1.00Yes (X)$0$0$0
JEAN EWING
EMPLOYER TRUSTEE1.00Yes (X)$0$0$0
TRISTIE LICOAN
ALTERNATE UNION TRUSTEE1.00Yes (X)$0$0$0
JACKIE YULO
ALTERNATE EMPLOYER TRUSTEE1.00Yes (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

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
HAWAII MEDICAL SERVICE ASSOCIATION
818 KEEAUMOKU STHONOLULUHI96814CLAIMS SERVICE FEES AND CASE MANAGEMENT$1,060,438
PACIFIC ADMINISTRATORS
1440 KAPIOLANI BLVD 800HONOLULUHI96814ADMINISTRATIVE FEES AND PAYROLL AUDIT$287,906
HAWAII DENTAL SERVICE
700 BISHOP STREET 700HONOLULUHI96813CLAIMS SERVICE FEES AND CASE MANAGEMENT$128,435
EXPRESS SCRIPT INC
ONE EXPRESS WAYSAINT LOUISMO63121CLAIMS SERVICE FEES AND CASE MANAGEMENT$104,258
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYERS' CONTRIBUTIONS900099$54,548,142$54,548,142
EMPLOYEES' CONTRIBUTIONS900099$61,728$61,728
FieldValueIRS element (for citing)
Total Program Service Revenue$54,609,870TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,411,826TotalRevenueColumnAmt
Exclusion$2,411,826ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$81,844,657SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$81,837,990SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$6,667SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,667TotalRevenueColumnAmt
Exclusion$6,667ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business541100BusinessCd
Total Revenue Column$7,928TotalRevenueColumnAmt
Exclusion$7,928ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$7,928OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$57,036,291TotalRevenueColumnAmt
Related Or Exempt Func Income$54,609,870RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$2,426,421ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$49,197,209TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$283,202TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$10,956TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$63,741TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$138,685TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,481,284TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$24,004TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$17,254TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$86,739TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescBANK FEESDesc
Total$1,389TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$51,304,463TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$290,560BOYAmt
EOY$292,543EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$10,679,668BOYAmt
EOY$11,396,138EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,428,497BOYAmt
EOY$1,476,998EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$50,878,970BOYAmt
EOY$58,783,624EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$63,277,695BOYAmt
EOY$71,949,303EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$132,066BOYAmt
EOY$43,381EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,102,002BOYAmt
EOY$2,975,775EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,234,068BOYAmt
EOY$3,019,156EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$62,043,627BOYAmt
EOY$68,930,147EOYAmt

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$62,043,627BOYAmt
EOY$68,930,147EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$63,277,695BOYAmt
EOY$71,949,303EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$5,731,828ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,154,692NetUnrlzdGainsLossesInvstAmt
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)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
EMPLOYER CONTRIBUTION OVERPAYMENT$85,886
CASH IN TRANSIT - OVERDRAFT$2,889,889
FieldValueIRS element (for citing)
Total Liability$2,975,775TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$58,052,298TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$1,154,692NetUnrealizedGainsInvstAmt
Revenue Not Reported$1,154,692RevenueNotReportedAmt
Revenue Subtotal$56,897,606RevenueSubtotalAmt
Investment Expenses Not Incld$138,685InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$138,685RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$57,036,291TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$51,165,778TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$51,165,778ExpensesSubtotalAmt
Investment Expenses Not Incld2$138,685InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$138,685ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$51,304,463TotalExpensesPerForm990Amt

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 MARCH 12, 2009, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE. 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 2024 AND 2023 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. PLAN MANAGEMENT AND THE PLAN'S TAX COUNSEL BELIEVE 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 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 (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PRESENTED TO THE CO-CHAIRS (MANAGEMENT TRUSTEE AND UNION TRUSTEE) FOR REVIEW AND SIGNATURE PRIOR TO THE FILING OF THE FORM 990
FORM 990, PART VI, SECTION B, LINE 12CTRUSTEES REVIEW POLICY AND DISCUSS ANY ARISING ISSUES/QUESTIONS WITH LEGAL COUNSEL
FORM 990, PART VI, SECTION C, LINE 19DOCUMENTS ARE MADE AVAILABLE UPON REQUEST
FORM 990, PART XII, LINE 2C:NO CHANGE IN REVIEW PROCESS FROM PRIOR YEAR. BOARD OF TRUSTEES SELECT AN INDEPENDENT AUDITOR. ADMINISTRATOR FORMALLY REVIEWS AND APPROVES THE FINANCIAL STATEMENTS. BOARD OF TRUSTEES REVIEW AND APPROVE THE FINANCIAL STATEMENTS.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

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

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

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

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1SEE SCHEDULE R SUPPLEMENTAL INFORMATIONBusinessNameLine1Txt
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 Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceFORM 990, SCHEDULE R, PARTS II, III, AND IVFormAndLineReferenceDesc
ExplanationTHE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER PLAN THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS IN ACCORDANCE WITH THE TERMS SET FORTH IN THE TRUST AGREEMENT, RULES, AND REGULATIONS OF THE PLAN AND COLLECTIVE BARGAINING AGREEMENTS. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF 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: ALOHILANI RESORT AT WAIKIKI BEACH FKA PACIFIC BEACH HOTEL ANDAZ MAUI AT WAILEA GRAND HYATT KAUAI GRAND WAILEA RESORT HOTEL & SPA HILTON WAIKOLOA VILLAGE HONOLULU AIRPORT HOTEL HYATT REGENCY MAUI LANAI RESORTS, LLC. (SHUTTLE DRIVERS) LANAI RESORTS, LLC. FKA FOUR SEASONS LANAI MAUNA KEA BEACH HOTEL PRINCEVILLE UTILITIES CO., INC. (WITHDRAWAL IN MARCH 2024) THE WESTIN MAUI RESORT & SPA TROON GOLF (MAKAI)ExplanationTxt

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