BETA

PAMCAH UA LOCAL 675 HEALTH & WELFARE FUND: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
PAMCAH UA LOCAL 675 HEALTH & WELFARE FUND (EIN 99-6009435)
Tax period
2016-08-01 to 2017-07-31
Filed
2018-06-14
IRS object ID
201821659349301237
Schema version
2016v3.0
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)
Return2018-06-14T16:22:01-05:00ReturnTs
Tax Period End2017-07-31TaxPeriodEndDt

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 Begin2016-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN996009435EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PAMCAH-UA LOCAL 675BusinessNameLine1Txt
Business Name Line2HEALTH & WELFARE FUNDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlPAMCBusinessNameControlTxt
Phone8085364408PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11109 Bethel St No 403AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96813ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKENT MATSUZAKI - TRUSTEEPersonNm
Person TitleREGINALD CASTANARES JR. - TRUSTEEPersonTitleTxt
Phone8085364408PhoneNum
Signature2018-06-08SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDIANE HOSOKAWAPreparerPersonNm
PTINP00922102PTIN
Phone8085336254PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address72.253.73.75IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-06-08IPDt
IP Tm19:56:14IPTm
IP TimezoneHSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id77BF6274C4959D6DF6C8E8AC01F723FE8B01B7A8AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2018-06-14 16:35:46ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKENT MATSUZAKI - TRUSTEEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11109 Bethel St No 403AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96813ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$43,962,003GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1961FormationYr
Legal Domicile StateHILegalDomicileStateCd
Activity Or MissionTO PROVIDE HEALTH & WELFARE BENEFITS TO PARTICIPATING EMPLOYEES AND THEIR BENEFICIARIES.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
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$22,096,618PYProgramServiceRevenueAmt
CY Program Service Revenue$22,758,025CYProgramServiceRevenueAmt
PY Investment Income$787,796PYInvestmentIncomeAmt
CY Investment Income$1,299,242CYInvestmentIncomeAmt
PY Other Revenue$84,370PYOtherRevenueAmt
CY Other Revenue$215,397CYOtherRevenueAmt
PY Total Revenue$22,968,784PYTotalRevenueAmt
CY Total Revenue$24,272,664CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$15,819,822PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$18,923,931CYBenefitsPaidToMembersAmt
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$2,132,488PYOtherExpensesAmt
CY Other Expenses$2,051,909CYOtherExpensesAmt
PY Total Expenses$17,952,310PYTotalExpensesAmt
CY Total Expenses$20,975,840CYTotalExpensesAmt
PY Revenues Less Expenses$5,016,474PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,296,824CYRevenuesLessExpensesAmt
Total Assets BOY$30,272,691TotalAssetsBOYAmt
Total Assets EOY$36,416,947TotalAssetsEOYAmt
Total Liabilities BOY$1,508,721TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,577,784TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$28,763,970NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$33,839,163NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS, THEIR DEPENDENTS, AND RETIREES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$17,140,882ExpenseAmt
DescPROVIDING SELF-INSURED BENEFITS TO ELIGIBLE PARTICIPANTS BY PAYING FOR INCURRED CLAIMS (MEDICAL CLAIMS $12,875,657, DRUG CLAIMS $2,266,949, DENTAL CLAIMS $1,752,406, VISION CLAIMS $245,870).Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$1,783,049ExpenseAmt
DescPROVIDING HEALTH AND WELFARE BENEFITS BY PAYING FOR MONTHLY INSURANCE PREMIUMS TO INSURANCE CARRIERS (PACIFIC GUARDIAN LIFE $552,727, EMPLOYER GROUP WAIVER PLAN (EGWP) MEDICARE PART D $308,274, INSURANCE STOP-LOSS FEES $607,184, AND HAWAII MEDICAL SERVICE ASSOCIATION $314,864).Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$1,278,026ExpenseAmt
DescPROVIDING SELF-INSURED BENEFITS TO ELIGIBLE PARTICIPANTS BY PAYING FOR CLAIMS ADMINISTRATIVE FEES (MEDICAL $653,733, PRESCRIPTION DRUG $417,207, DENTAL $166,140, AND VISION $40,946)Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$20,201,957TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
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 With Officer Ent0BusinessRlnWithOfficerEntInd
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 Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
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 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 VentureYes (1)InvestmentInJointVentureInd
Written Policy Or ProcedureYes (1)WrittenPolicyOrProcedureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PAMCAH-UA LOCAL 675 ADMINISTRATIVEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8085364408PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11109 BETHEL ST 403AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96813ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
REGINALD V CASTANARES JR
UNION TRUSTEE1.00Yes (X)$0$0$0
VALENTINO CERIA
UNION TRUSTEE1.00Yes (X)$0$0$0
MATTHEW BRADY
UNION TRUSTEE1.00Yes (X)$0$0$0
KENT A MATSUZAKI
MANAGEMENT TRUSTEE1.00Yes (X)$0$0$0
MARK SUZUKI
MANAGEMENT TRUSTEE1.00Yes (X)$0$0$0
SAMUEL FUJIKAWA
MANAGEMENT TRUSTEE1.00Yes (X)$0$0$0
gregg serikaku
mANAGEMENT TRUSTEE (alt)1.00Yes (X)$0$0$0
TRACY TANOUYE
UNION TRUSTEE (ALT)1.00Yes (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 (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
HAWAII MEDICAL SERVICE ASSOCIATION
818 KEEAUMOKU STREETHONOLULUHI96814MEDICAL CLAIMS ADMINISTRATOR$653,733
NATIONAL BENEFITS ADMINISTRATORS
707 RICHARDS STREET PH6HONOLULUHI96813ACTUARY/CONSULTANT/CLAIMS ADMINISTRATOR$437,647
HAWAII DENTAL SERVICE
700 BISHOP STREET 700HONOLULUHI96813CLAIMS PROCESSOR$166,140
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS900099$21,354,328$21,354,328
RETIREE CONTRIBUTIONS900099$1,372,476$1,372,476
LIQUIDATED DAMAGES900099$31,221$31,221
FieldValueIRS element (for citing)
Total Program Service Revenue$22,758,025TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$728,435TotalRevenueColumnAmt
Exclusion$728,435ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$20,260,146SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$19,689,339SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$570,807SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$570,807TotalRevenueColumnAmt
Exclusion$570,807ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
REFFUND OF TRANSITIONA900099$179,857$179,857
RENTAL INCOME531190$31,177$31,177
OTHER INCOME900099$4,363$4,363
FieldValueIRS element (for citing)
Other Revenue Total$215,397OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$24,272,664TotalRevenueColumnAmt
Related Or Exempt Func Income$22,758,025RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,514,639ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$18,923,931TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$41,476TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$51,832TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$79,486TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$19,685TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$17,563TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$7,821TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
ADMINISTRATIVE FEE - ME$653,733
ADMINISTRATIVE FEE - DR$417,207
ADMINISTRATIVE FEE$308,172
ADMINISTRATIVE FEE - DE$166,140

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$288,794TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$20,975,840TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$9,264,014BOYAmt
EOY$9,648,908EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,445,530BOYAmt
EOY$2,665,699EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$12,383BOYAmt
EOY$10,083EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$154,835LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$44,078LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$78,165BOYAmt
EOY$110,757EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$15,496,310BOYAmt
EOY$21,041,256EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$2,769,892BOYAmt
EOY$2,742,559EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$206,397BOYAmt
EOY$197,685EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$30,272,691BOYAmt
EOY$36,416,947EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,508,721BOYAmt
EOY$2,577,784EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,508,721BOYAmt
EOY$2,577,784EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$28,763,970BOYAmt
EOY$33,839,163EOYAmt

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$28,763,970BOYAmt
EOY$33,839,163EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$30,272,691BOYAmt
EOY$36,416,947EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$3,296,824ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,778,369NetUnrlzdGainsLossesInvstAmt
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

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$154,835OtherCostOrOtherBasisAmt
Depreciation$44,078DepreciationAmt
Book Value$110,757BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$110,757TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (4 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
REAL ESTATE - IWILEI PROPERTY$1,691,273F
REAL ESTATE - KAPOLEI PROPERTY$633,200F
PLAZA AT MOANALUA$155,586F
PLAZA AT PEARL CITY$262,500F
FieldValueIRS element (for citing)
Total Book Value Securities$2,742,559TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
BANK OVERDRAFT$2,569,139
SECURITY DEPOSIT$8,645
FieldValueIRS element (for citing)
Total Liability$2,577,784TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$25,935,568TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$1,778,369NetUnrealizedGainsInvstAmt
Revenue Not Reported$1,778,369RevenueNotReportedAmt
Revenue Subtotal$24,157,199RevenueSubtotalAmt
Investment Expenses Not Incld$115,465InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$115,465RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$24,272,664TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$20,860,375TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$20,860,375ExpensesSubtotalAmt
Investment Expenses Not Incld2$115,465InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$115,465ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$20,975,840TotalExpensesPerForm990Amt

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 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 2017 AND 2016 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 2014."ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section B, line 11bALL DOCUMENTS ARE REVIEWED BY UNION AND MANAGEMENT TRUSTEE REPRESENTATIVES BEFORE SIGNING AND FILING.
Form 990, Part VI, Section B, line 12cPOLICY IS REVIEWED AND SIGNED BY THE BOARD OF TRUSTEES
Form 990, Part VI, Section C, line 19POLICIES ARE MADE AVAILABLE UPON REQUEST.
Form 990, Part VII Contact Addresses for Officers, Directors, EtcREGINALD 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 - 1314 S KING STREET #961, Honolulu, HI 96814. 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.

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
PAMCAH-UA LOCAL 675 ANNUITY PLAN
1109 BETHEL STREET 403HONOLULUHI96813990221545TO PROVIDE ANNUITY BENEFITS TO ELIGIBLE MEMBERSHI401(A)N/A0
PAMCAH-UA LOCAL 675 COOPERATION FUND
1109 BETHEL STREET 403HONOLULUHI96813990266164TO PROMOTE THE INDUSTRY AND IMPROVE RELATIONSHIPS BETWEEN LABOR AND MGMT.HI501(C)(5)N/A0
PAMCAH-UA LOCAL 675 TRAINING PLAN
1109 BETHEL STREET 403HONOLULUHI96813996009433TO PROVIDE EDUCATIONAL BENEFITS TO ELIGIBLE MEMBERS AND EMPLOYERSHI501(C)(5)N/A0
PAMCAH-UA LOCAL 675 VACATION & HOLIDAY PLAN
1109 BETHEL STREET 403HONOLULUHI96813996009438TO PROVIDE VACATION AND HOLIDAY BENEFITS TO ELIGIBLE MEMBERSHI501(C)(9)N/A0
PAMCAH-UA LOCAL 675 PENSION PLAN
1109 BETHEL STREET 403HONOLULUHI96813996024083TO PROVIDE PENSION BENEFITS TO ELIGIBLE MEMBERSHI401(A)N/A0

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1PAMCAH-UA LOCAL 675 ADMINISTRATIVE OFFICEBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11109 BETHEL STREET 403AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96813ZIPCd
FieldValueIRS element (for citing)
EIN990110375EIN
Primary ActivitiesTO ALLOCATE COMMON EXPENSES AMOUNG THE PAMCAH TRUST FUNDSPrimaryActivitiesTxt
Legal Domicile StateHILegalDomicileStateCd
Direct Controlling NAN/ADirectControllingNACd
Entity TypeCEntityTypeTxt
Controlled Organization0ControlledOrganizationInd
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 OrgYes (1)RentalOfFacilitiesToOthOrgInd
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 Line1PAMCAH-UA LOCAL 675 ADMINISTRATIVE OFFICEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypePTransactionTypeTxt
Involved$392,995InvolvedAmt
Method Of Amount DeterminationPERCENTAGE 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 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, LLCExplanationTxt

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