2019-06-14T18:15:06-05:00 2018-07-31 990155373 LEMKE CHINEN & TANAKA CPA INC 500 ALA MOANA BLVD BLDG 2 302 HONOLULU HI 96813 990 2017-08-01 996009435 PAMCAH-UA LOCAL 675 HEALTH & WELFARE FUND PAMC 8085364408 1109 BETHEL ST NO 403 HONOLULU HI 96813 VALENTINO CERIA - TRUSTEE KENT MATSUZAKI - TRUSTEE 8085364408 2019-06-05 DIANE HOSOKAWA P00922102 8085336254 72.253.73.75 2019-06-05 21:41:18 HS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 77BF6274C4959D6DF6C8E8AC01F723FE8B01B7A8 2017 2019-02-21 02:37:17Z VALENTINO CERIA - TRUSTEE 1109 BETHEL ST NO 403 HONOLULU HI 96813 36212267 0 X N/A X 1961 HI TO PROVIDE HEALTH & WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR FAMILIES. THE PLAN IS A COLLECTIVELY BARGAINED MULTIEMPLOYER PLAN. 6 0 0 0 0 0 0 0 22758025 22617766 1299242 1611532 215397 68007 24272664 24297305 0 0 18923931 19818477 0 0 0 0 0 2051909 2088997 20975840 21907474 3296824 2389831 36416947 37442910 2577784 377258 33839163 37065652 TO PROVIDE HEALTH & WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR FAMILIES. THE PLAN IS A COLLECTIVELY BARGAINED MULTIEMPLOYER PLAN. 0 0 17902346 PROVIDING SELF-INSURED BENEFITS TO ELIGIBLE PARTICIPANTS BY PAYING FOR INCURRED CLAIMS (MEDICAL CLAIMS $13,591,419, DRUG CLAIMS $2,207,404, DENTAL CLAIMS $1,859,747, VISION CLAIMS $243,776). 1916131 PROVIDING HEALTH AND WELFARE BENEFITS BY PAYING FOR MONTHLY INSURANCE PREMIUMS TO INSURANCE CARRIERS (PACIFIC GUARDIAN LIFE $516,549, EMPLOYER GROUP WAIVER PLAN (EGWP) MEDICARE PART D $326,355, INSURANCE STOP-LOSS FEES $624,334, AND HAWAII MEDICAL SERVICE ASSOCIATION $448,893). 1064590 PROVIDING SELF-INSURED BENEFITS TO ELIGIBLE PARTICIPANTS BY PAYING FOR CLAIMS ADMINISTRATIVE FEES (MEDICAL $684,252, PRESCRIPTION DRUG $180,086, DENTAL $166,968, AND VISION $33,284). 20883067 0 0 0 0 0 0 0 0 0 1 1 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 0 0 0 0 0 0 0 0 0 X 6 0 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 0 0 1 1 X PAMCAH-UA LOCAL 675 ADMINISTRATIVE 8085364408 1109 BETHEL ST 403 HONOLULU HI 96813 X REGINALD V CASTANARES JR UNION TRUSTEE 1.00 X 0 0 0 VALENTINO CERIA UNION TRUSTEE 1.00 X 0 0 0 MATTHEW BRADY UNION TRUSTEE 1.00 X 0 0 0 KENT A MATSUZAKI MANAGEMENT TRUSTEE 1.00 X 0 0 0 MARK SUZUKI MANAGEMENT TRUSTEE 1.00 X 0 0 0 SAMUEL FUJIKAWA MANAGEMENT TRUSTEE 1.00 X 0 0 0 GREGG SERIKAKU MANAGEMENT TRUSTEE (ALT) 1.00 X 0 0 0 TRACY TANOUYE UNION TRUSTEE (ALT) 1.00 X 0 0 0 0 0 0 0 0 0 0 HAWAII MEDICAL SERVICE ASSOCIATION 818 KEEAUMOKU STREET HONOLULU HI 96814 MEDICAL CLAIMS ADMINISTRATOR 684252 THE SEGAL COMPANY 180 HOWARD STREET 1100 SAN FRANCISCO CA 94105 ACTUARY/CONSULTANT 342042 HAWAII DENTAL SERVICE 700 BISHOP STREET 700 HONOLULU HI 96813 DENTAL CLAIMS PROCESSOR 166968 ENVISION PHARMACEUTICAL SERVICES INC 2181 EAST AURORA RD SUITE 201 TWINSBURG OH 44087 PRESCRIPTION DRUG CLAIMS PROCESSOR 144792 4 EMPLOYER CONTRIBUTIONS 900099 21065323 21065323 RETIREE CONTRIBUTIONS 900099 1507183 1507183 LIQUIDATED DAMAGES 900099 45260 45260 22617766 945127 945127 12581367 11914962 666405 666405 666405 RENTAL INCOME 531190 50444 50444 OTHER INCOME 900099 17563 17563 68007 24297305 22617766 0 1679539 19818477 63428 51309 83752 17887 28916 1091 9973 ADMINISTRATIVE FEE - ME 684252 CONSULTANT FEES 336646 ADMINISTRATIVE FEE 335298 ADMINISTRATIVE FEE - DR 180086 296359 21907474 85252 9648908 5745121 2665699 2976739 10083 10692 169853 53841 110757 116012 21041256 25590547 2742559 2695300 197685 223247 36416947 37442910 365621 2577784 11637 2577784 377258 X 33839163 37065652 0 0 0 0 33839163 37065652 36416947 37442910 2389831 836658 0 X X 0 1 X 1 0 156764 52750 104014 13089 1091 11998 116012 REAL ESTATE - IWILEI PROPERTY 1691273 F REAL ESTATE - KAPOLEI PROPERTY 668800 F PLAZA AT MOANALUA 66851 F PLAZA AT PEARL CITY 262500 F PLAZA AT PC II 5876 F 2695300 SECURITY DEPOSIT 11637 11637 X 25011705 836658 836658 24175047 122258 122258 24297305 21785216 0 21785216 122258 122258 21907474 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 MARCH 14, 1983, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE 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 2018 AND 2017 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 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. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR PLAN YEARS PRIOR TO 2015." FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE ADMINISTRATOR. IT IS THEN PROVIDED TO UNION AND MANAGEMENT TRUSTEE REPRESENTATIVES PRIOR TO SIGNING AND FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL WRITTEN DISCLOSURES WILL BE OBTAINED EACH YEAR. THESE DISCLOSURE STATEMENTS WILL BE SIGNED BY EACH TRUSTEE INDIVIDUALLY. CONFLICTS DISCLOSED WILL BE HANDLED IN THE MANNER OUTLINED WITHIN THE POLICY. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC REGINALD V. CASTANARES JR. - 1109 BETHEL ST BASEMENT, HONOLULU, HI 96813. VALENTINO CERIA - 1109 BETHEL ST BASEMENT, HONOLULU, HI 96813. MATTHEW BRADY - 1109 BETHEL ST BASEMENT, HONOLULU, HI 96813. KENT A. MATSUZAKI - 1029 ULUPONO STREET, HONOLULU, HI 96819. MARK SUZUKI - 1820 COLBURN STREET, HONOLULU, HI 96819. SAMUEL FUJIKAWA - 2149 PUUHALE PLACE, HONOLULU, HI 96819. GREGG SERIKAKU - 1088 BISHOP STREET #408, HONOLULU, HI 96813. TRACY TANOUYE - 1109 BETHEL ST BASEMENT, HONOLULU, HI 96813. FORM 990, PART XII, LINE 2C BOARD OF TRUSTEES SELECTS AN INDEPENDENT AUDITOR. THE ADMINISTRATOR AND MANAGEMENT AND UNION TRUSTEE REPRESENTATIVES REVIEW AND APPROVE THE FINANCIAL STATEMENTS. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. PAMCAH-UA LOCAL 675 ANNUITY PLAN 1109 BETHEL STREET 403 HONOLULU HI 96813 990221545 TO PROVIDE ANNUITY BENEFITS TO ELIGIBLE MEMBERS HI 401(A) N/A 0 PAMCAH-UA LOCAL 675 COOPERATION FUND 1109 BETHEL STREET 403 HONOLULU HI 96813 990266164 TO PROMOTE THE INDUSTRY AND IMPROVE RELATIONSHIPS BETWEEN LABOR AND MGMT. HI 501(C)(5) N/A 0 PAMCAH-UA LOCAL 675 TRAINING PLAN 1109 BETHEL STREET 403 HONOLULU HI 96813 996009433 TO PROVIDE EDUCATIONAL BENEFITS TO ELIGIBLE MEMBERS AND EMPLOYERS HI 501(C)(5) N/A 0 PAMCAH-UA LOCAL 675 VACATION & HOLIDAY PLAN 1109 BETHEL STREET 403 HONOLULU HI 96813 996009438 TO PROVIDE VACATION AND HOLIDAY BENEFITS TO ELIGIBLE MEMBERS HI 501(C)(9) N/A 0 PAMCAH-UA LOCAL 675 PENSION PLAN 1109 BETHEL STREET 403 HONOLULU HI 96813 996024083 TO PROVIDE PENSION BENEFITS TO ELIGIBLE MEMBERS HI 401(A) N/A 0 PAMCAH-UA LOCAL 675 ADMINISTRATIVE OFFICE 1109 BETHEL STREET 403 HONOLULU HI 96813 990110375 TO ALLOCATE COMMON EXPENSES AMOUNG THE PAMCAH TRUST FUNDS HI N/A C 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 PAMCAH-UA LOCAL 675 ADMINISTRATIVE OFFICE P 468066 PERCENTAGE ALLOCATION FORM 990, SCHEDULE R, PARTS II, III, IV THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER PLAN THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. 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: 1 . A & I REFRIGERATION , INC. 2 . A & I REFRIGERATION SALES 3 . ACME MECHANICAL 4 . ADVANCE PLUMBING SYSTEMS CORP. 5 . AIR CENTRAL, INC. 6 . AIR ENGINEERING CO. 7 . AKIYAMA - K. AKIYAMA PLUMBING 8 . AKUA AIR CONDITIONING LLC 9 . ALAKA'I MECHANICAL CORPORATION 10 . ALCO MECHANICAL, INC. 11 . ALOHA FIRE SYSTEMS, L.L.C. 12 . AMERICAN PIPING & BOILER COMPANY 13 . AURA/DKIST 14 . B'S AIR CONDITIONING & REFRIGERATION SERVICE 15 . C & W PLUMBING, INC. 16 . C S MECHANICAL 17 . CARRIER BUILDING SERVICES 18 . CENTRAL AIR SYSTEMS, INC. 19 . CHAD'S PLUMBING, INC. 20 . CLIMATE PROS 21 . CLYDE'S PLUMBING 22 . COMFORT COOLING HAWAII 23 . COMMERCIAL PLUMBING, INC. 24 . CONTINENTAL MECHANICAL OF THE PACIFIC 25 . CONTINENTAL MECHANICAL SERVICES 26 . COOL AIR, INC. 27 . CREATIVE PLUMBING, INC. 28 . CRITCHFIELD PACIFIC INC. 29 . D & C PLUMBING, INC. 30 . DELIMA'S PLUMBING 31 . DELTA PLUMBING 32 . DIAMOND PLUMBING, INC. 33 . DLD MECHANICAL 34 . DORVIN D. LEIS COMPANY, INC. 35 . DYNAMIC AIR, INC. 36 . ECONOMY PLBG & SHEETMETAL, INC. 37 . EKAHI FIRE PROTECTION, LLC 38 . ELITE MECHANICAL, INC. 39 . HAGIO PLUMBING, LLC 40 . HAKO PLUMBING, INC. DBA HAKO CONSTRUCTION 41 . HAWAII SHEETMETAL & MECHANICAL, INC. 42 . HAWAIIAN DREDGING CONSTRUCTION CO., INC. 43 . HEIDE & COOK, LLC 44 . HILO AIR A/C & REFRIGERATION, LLC 45 . HILO MECHANICAL, INC. 46 . HI-TECH PLUMBING CORPORATION 47 . HMS CONSTRUCTION, INC. 48 . HONEYWELL, INC. 49 . HONOLULU FIRE PROTECTION L.L.C. 50 . HONOLULU PLUMBING COMPANY, LTD. 51 . HSI AIR CONDITIONING & MECHANICAL 52 . HUALALAI MECHANICAL, LLC 53 . INNOVATIVE PLUMBING LLC 54 . ISLAND CONTROLS, INC. 55 . ISLAND WIDE A/C SERVICE, LLC 56 . JEBSCO MECHANICAL INC. 57 . JOHNSON CONTROLS, INC. 58 . J'S PLUMBING 59 . K & R PLUMBING 60 . KAUAI AIR CONDITIONING 61 . MASON'S PLUMBING SERVICES, INC. 62 . NAKAMURA - R.M. NAKAMURA 63 . NO SWEAT AIR CONDITIONING, INC. 64 . NORTHWEST PLUMBING & PIPEFITTING 65 . NOZOMI PLUMBING LLC 66 . OAHU AIR CONDITIONING SERVICE INC. 67 . OAHU PLUMBING & SHEET METAL 68 . OHANA PLUMBING AND CONTRACTING 69 . PAMCAH-UA LOCAL 675 AD OFFICE 70 . PAN PACIFIC PLUMBING CO., INC. 71 . PARSONS RCI INC. 72 . PLBG & MECHANICAL CONTRACTORS ASSOCIATION OF HI 73 . PLUMBERS & FITTERS, UA LOCAL 675, AFL-CIO 74 . PLUMBERS & PIPEFITTERS LOCAL #32 75 . PLUMBING WORKS LLC 76 . PREFERRED AC SERVICE, LLC 77 . QUALIFIED PLUMBING, INC. 78 . RAY'S PLUMBING, INC. 79 . REFRIGERATION UNLIMITED INC. 80 . REGENT PLUMBING 81 . SERVICE AIR CONDITIONING & PLUMBING INC. 82 . SHOBU'S REFRIGERATION & AIR CONDITIONING 83 . SKIPPY'S PLUMBING & REPAIR, INC. 84 . SMAC HAWAII, INC. 85 . SONODA - ED SONODA PLUMBING, INC. 86 . SOUTHERN CALIFORNIA PIPE TRADES 87 . STANDARD SHEETMETAL & MECHANICAL, INC. 88 . STRIKER CONSTRUCTION, LLC 89 . STS PLUMBING, INC. 90 . TAD'S PLUMBING 91 . TANAKA - H. TANAKA PLUMBING, INC. 92 . THE PLUMBERS, INC. 93 . TNH PLUMBING, INC. 94 . TRANE PACIFIC SERVICE 95 . TROPIC PLUMBING 96 . UA LOCAL 447 PIPE TRADES 97 . WAIALUA PLUMBING & MECHANICAL, INC. 98 . WAIANAE PLUMBING COMPANY, INC. 99 . WELDING & INDUSTRIAL TRADES CONSTRUCTION, LLC