2018-01-30T10:40:16-06:00 2017-08-31 205496781 James P Hasselman CPA LLC PO Box 11149 Honolulu HI 96828 990 2016-09-01 996025504 Hawaii Carpenters Vacation & Holiday Fund HAWA 8088417575 200 N Vineyard Blvd No 100 Honolulu HI 96817 Kyle Chock Co-Chair 8088417575 2018-01-29 1 James Hasselman P00653759 8087215483 2018-01-29 X 98.151.74.57 2018-01-29 09:51:25 HS P C5F3A239B6AC41DDECF98EC274193A8F61647FCC C5F3A239B6AC41DDECF98EC274193A8F61647FCC 2016 2021-01-29 14:40:06Z Kyle Chock 200 N Vineyard Blvd No 100 Honolulu HI 96817 57041266 0 X N/A X 1972 HI To provide vacation and holiday benefits to eligible plan participants or their beneficiaries. 10 10 0 0 0 0 0 0 29220174 28310916 113220 180600 0 0 29333394 28491516 0 0 28740697 28015950 0 0 0 0 0 273289 313604 29013986 28329554 319408 161962 14431240 13261241 13249576 11930476 1181664 1330765 The purpose of the organization is to provide vacation and holiday benefits to employees covered under the collective bargaining agreement. 0 0 The Fund provided vacation and holiday benefits to employee beneficiary participants under a multi-employer collectively bargained agreement. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 5260 0 1 0 0 0 0 0 0 0 0 0 X 10 10 1 1 0 0 0 1 0 1 1 0 0 1 0 0 0 0 0 0 X Hawaii Benefit Administrators Inc 8088417575 200 N Vineyard Blvd Suite 100 Honolulu HI 96817 X Paul Silen Co-Chairman 1.00 X X 0 0 0 Kyle Chock Co-Chairman 1.00 X X 0 0 0 James Watanabe Trustee 0.10 X 0 0 0 Sean Newcamp Trustee 0.10 X 0 0 0 Tom Broderick Trustee 0.10 X 0 0 0 Ralph Kai Hoohuli Trustee 0.10 X 0 0 0 Paul Sasaki Secretary 0.10 X X 0 0 0 Mitchell Tynanes Trustee 0.10 X 0 0 0 Travis Murakami Trustee 0.10 X 0 0 0 Roy Morioka Trustee 0.10 X 0 0 0 Blake Inouye Alternate 0.10 X 0 0 0 Jay Kadowaki Alternate 0.10 X 0 0 0 Gerard Sakamoto Former Trustee 0.10 X 0 0 0 Sharon Thom Former Alternate Trustee 0.10 X 0 0 0 0 0 0 0 0 0 0 Hawaii Benefit Administrators Inc (HBA 200 N Vineyard Blvd Suite 100 Honolulu HI 96813 Third party administration services 180246 1 Employer contributions 230000 28310916 28310916 28310916 180350 180350 28550000 28549750 250 250 250 28491516 28311166 0 180350 28015950 180246 28763 19162 20039 5841 43502 8228 3386 2894 Other administrative ex 1543 28329554 1927720 4791683 12503520 8469558 14431240 13261241 13249576 11930476 13249576 11930476 X 0 0 0 0 1181664 1330765 1181664 1330765 14431240 13261241 161962 -12861 0 X X 0 1 X 1 0 0 Undistributed vacation benefits 11930476 11930476 X 28458616 -12861 -12861 28471477 20039 20039 28491516 29091876 0 29091876 20039 -782361 -762322 28329554 Part X, Line 2: The organization's audited financial statements contain the following disclosure with respect to uncertain tax positions: "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 as of August 31, 2017, 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 2014." Part XII, Line 4b - Other Adjustments: Net change in vacation benefit liability -782,361. Hawaii Benefit Administrators Inc One or more trustees of the organization is a director of HBAI 180246 The organization has contracted with HBAI to provide plan administration services to the Fund. 0 Form 990, Part VI, Section A, line 2 The Board of Trustees is composed of ten individuals, five of whom are union" trustees and five of whom are "contractor" trustees. The union" trustees are appointed by the Hawaii Regional Council of Carpenters. The "contractor" trustees are appointed by the General Contractors Labor Association and/or the Building Industry Labor Association. Form 990, Part VI, Section A, line 3 Management control is retained by the Board of Trustees. Administrative duties have been contracted to a third party administrator. Form 990, Part VI, Section A, line 7a The governing board is appointed by the Hawaii Regional Council of Carpenters; the General Contractors Labor Association; and the Building Industry Labor Association. Form 990, Part VI, Section B, line 11b Form 990 was reviewed with the tax preparer by the two co-chairs of the Board of Trustees prior to filing. Form 990, Part VI, Section C, line 19 The organization's governing documents, tax returns, and financial statements are available for inspection upon request. Form 990 Part XII Line 1 The Organization uses the modified cash basis of accounting. Form 990, Part XII, Line 2c The process for reviewing the annual audit by the trustees has not changed since the prior year. Hawaii Carpenters Apprenticeship Training Fund 200 N Vineyard Blvd Suite 100 Honolulu HI 96817 990119158 To provide education and training benefits to unionized employees HI 501(c)(5) None 0 Hawaii Carpenters Health & Welfare Fund 200 N Vineyard Blvd Suite 100 Honolulu HI 96817 996014752 To provide health & welfare benefits to unionized employees HI 501(c)(9) None 0 Hawaii Carpenters Market Recovery Program Fund 200 N Vineyard Blvd Suite 100 Honolulu HI 96817 990264270 To explore joint employer/employee work opportunities HI 501(c)(5) None 0 Hawaii Carpenters Financial Security Fund 200 N Vineyard Blvd Suite 100 Honolulu HI 96817 990264272 Employee benefit plan providing retirement benefits HI None 0 Hawaii Carpenters 401(k) Fund 200 N Vineyard Blvd Suite 100 Honolulu HI 96817 550822045 Employee benefit plan providing retirement benefits HI None 0 808 SOLAR LLC 96-1382 WAIHONA ST 6 PEARL CITY HI 96782 A'S CARPENTRY INC PO BOX 970505 WAIPAHU HI 96797 ACOUSTICAL DRYWALL SYS INC P O BOX 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