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ILWU LOCAL 142 HEALTH & WELFARE TR: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
ILWU LOCAL 142 HEALTH & WELFARE TR (EIN 20-2076868)
Tax period
2016-01-01 to 2016-12-31
Filed
2017-11-13
IRS object ID
201723179349308057
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)
Return2017-11-13T16:46:50-06:00ReturnTs
Tax Period End2016-12-31TaxPeriodEndDt

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 Line1210 WARD AVENUE SUITE 336AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP968144012ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN202076868EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ILWU LOCAL 142 HEALTH AND WELFARE TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlILWUBusinessNameControlTxt
Phone8084418600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11440 KAPIOLANI BLVD No 800AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96814ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGUY FUJIMURA-union trusteePersonNm
Person TitleEVANGELINE SOBREPENA-MGMT TRUSTEEPersonTitleTxt
Phone8084418600PhoneNum
Signature2017-10-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTERRY TAKAKIPreparerPersonNm
PTINP00036112PTIN
Phone8085336254PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address72.253.73.75IPv4AddressTxt
FieldValueIRS element (for citing)
IP2017-10-12IPDt
IP Tm18:58:11IPTm
IP TimezoneHSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device IdA7C9EC184B2A76AAA9F14E94878FDC8C494D6D3CAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2017-02-10 21:41:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGUY FUJIMURA-union trustePrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11440 KAPIOLANI BLVD No 800AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96814ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$63,333,760GrossReceiptsAmt
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 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$43,550,713PYProgramServiceRevenueAmt
CY Program Service Revenue$46,913,848CYProgramServiceRevenueAmt
PY Investment Income$155,946PYInvestmentIncomeAmt
CY Investment Income$296,921CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$43,706,659PYTotalRevenueAmt
CY Total Revenue$47,210,769CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$33,392,514PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$38,047,458CYBenefitsPaidToMembersAmt
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$2,093,323PYOtherExpensesAmt
CY Other Expenses$2,024,594CYOtherExpensesAmt
PY Total Expenses$35,485,837PYTotalExpensesAmt
CY Total Expenses$40,072,052CYTotalExpensesAmt
PY Revenues Less Expenses$8,220,822PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$7,138,717CYRevenuesLessExpensesAmt
Total Assets BOY$29,065,966TotalAssetsBOYAmt
Total Assets EOY$35,677,059TotalAssetsEOYAmt
Total Liabilities BOY$769,427TotalLiabilitiesBOYAmt
Total Liabilities EOY$220,895TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$28,296,539NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$35,456,164NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR FAMILIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$29,299,579ExpenseAmt
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 AND DRUG)Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$8,747,879ExpenseAmt
DescTO PROVIDE INSURED BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS - (MEDICAL, DENTAL, CHIROPRACTIC, AND VISION)Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$1,952,220ExpenseAmt
DescTO PROVIDE ADMINISTRATIVE SERVICES FOR PARTICIPANTSDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$39,999,678TotalProgramServiceExpensesAmt
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 Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
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 Document2IRPDocumentCnt
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
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 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 (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
WESLEY FURTADO
UNION TRUSTEE1.00Yes (X)$0$0$0
CARLA THOMAS
EMPLOYER TRUSTEE1.00Yes (X)$0$0$0
GUY FUJIMURA
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
DONNA DOMINGO
UNION TRUSTEE1.00Yes (X)$0$0$0
JEAN EWING
ALTERNATE EMPLOYER TRUSTEE1.00Yes (X)$0$0$0
ELMER GOROSPE
ALTERNATE UNION 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 (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
HMA INC
1440 KAPIOLANI BLVD 1020hONOLULUHI96814CLAIMS SERVICE FEES AND CASE MANAGEMENT$1,130,655
PACIFIC ADMINISTRATORS
1440 KAPIOLANI BLVD 800HONOLULUHI96814ADMINISTRATIVE FEES$271,755
HAWAII DENTAL SERVICE
700 BISHOP STREET 700HONOLULUHI96813CLAIMS SERVICE FEES AND CASE MANAGEMENT$153,509
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYERS' CONTRIBUTIO900099$46,673,166$46,673,166
EMPLOYEES' CONTRIBUTIO900099$240,682$240,682
FieldValueIRS element (for citing)
Total Program Service Revenue$46,913,848TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$292,287TotalRevenueColumnAmt
Exclusion$292,287ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$16,127,625SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$16,122,991SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$4,634SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,634TotalRevenueColumnAmt
Related Or Exempt Func Income$4,634RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$47,210,769TotalRevenueColumnAmt
Related Or Exempt Func Income$46,918,482RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$292,287ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$38,047,458TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$271,755TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$54,551TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$27,000TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$72,374TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,545,998TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$26,553TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$19,778TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,007TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
MISCELLANEOUS$2,471
BANK FEES$107

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$40,072,052TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,869,908BOYAmt
EOY$4,214,449EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,830,697BOYAmt
EOY$1,365,142EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$152,542BOYAmt
EOY$72,902EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$23,212,819BOYAmt
EOY$30,024,566EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$29,065,966BOYAmt
EOY$35,677,059EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$769,427BOYAmt
EOY$220,895EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$769,427BOYAmt
EOY$220,895EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$28,296,539BOYAmt
EOY$35,456,164EOYAmt

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$28,296,539BOYAmt
EOY$35,456,164EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$29,065,966BOYAmt
EOY$35,677,059EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$7,138,717ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$20,908NetUnrlzdGainsLossesInvstAmt
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
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$47,159,303TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$20,908NetUnrealizedGainsInvstAmt
Revenue Not Reported$20,908RevenueNotReportedAmt
Revenue Subtotal$47,138,395RevenueSubtotalAmt
Investment Expenses Not Incld$72,374InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$72,374RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$47,210,769TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$39,999,678TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$39,999,678ExpensesSubtotalAmt
Investment Expenses Not Incld2$72,374InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$72,374ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$40,072,052TotalExpensesPerForm990Amt

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 19, 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 2016 and 2015 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 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. The Plan administrator believes it is no longer subject to income tax examinations for plan years prior to 2013."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 MANAGEMENT TRUSTEE AND UNION TRUSTEE REPRESENTATIVES BEFORE SIGNING AND FILING.
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 VII Contact Addresses for Officers, Directors, EtcWESLEY FURTADO - 1440 KAPIOLANI BLVD., #800, HONOLULU, HI 96814. CARLA THOMAS - 1440 KAPIOLANI BLVD., #800, HONOLULU, HI 96814. GUY FUJIMURA - 1440 KAPIOLANI BLVD., #800, HONOLULU, HI 96814. ERIC LOTTERMOSER - 1440 KAPIOLANI BLVD., #800, HONOLULU, HI 96814. evANGELINE SOBREPENA - 1440 KAPIOLANI BLVD., #800, HONOLULU, HI 96814. DONNA DOMINGO - 1440 KAPIOLANI BLVD., #800, HONOLULU, HI 96814. JEAN EWING - 1440 KAPIOLANI BLVD., #800, HONOLULU, HI 96814. ELMER GOROSPE - 1440 KAPIOLANI BLVD., #800, HONOLULU, HI 96814.
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, 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: ANDAZ MAUI AT WAILEA GRAND HYATT KAUAI GRAND WAILEA RESORT HOTEL & SPA HILTON WAIKOLOA VILLAGE HONOLULU AIRPORT HOTEL HYATT REGENCY MAUI KAANAPALI BEACH HOTEL LANAI RESORTS, LLC. (SHUTTLE DRIVERS) LANAI RESORTS, LLC. FKA FOUR SEASONS LANAI MARIS COLLECTIVE, LLC MAUNA KEA BEACH HOTEL PACIFIC BEACH HOTEL PRINCEVILLE UTILITIES CO., INC. THE WESTIN MAUI RESORT & SPA TROON GOLF (MAKAI)ExplanationTxt

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