PAMCAH UA LOCAL 675 HEALTH & WELFARE FUND: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: PAMCAH UA LOCAL 675 HEALTH & WELFARE FUND (EIN 99-6009435)
Tax period: 2014-08-01 to 2015-07-31
Filed: 2016-06-14
IRS object ID: 201601669349300840
Schema version: 2014v6.0
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
Form 990
Schedule D
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-06-14T12:44:18-05:00	ReturnTs
Tax Period End	2015-07-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	990155373	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	LEMKE CHINEN & TANAKA CPA INC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	210 WARD AVENUE SUITE 336	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	968144012	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2014-08-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	996009435	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PAMCAH-UA LOCAL 675 HEALTH & WELFARE FUND	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	PAMC	BusinessNameControlTxt
Phone	8085364408	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1109 BETHEL ST NO 403	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96813	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KENT MATSUZAKI - TRUSTEE	PersonNm
Person Title	REGINALD CASTANARES JR - TRUSTEE	PersonTitleTxt
Phone	8085364408	PhoneNum
Signature	2016-06-02	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DIANE HOSOKAWA	PreparerPersonNm
PTIN	P00922102	PTIN
Phone	8085336254	PhoneNum

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-08-17 19:52:53Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	KENT MATSUZAKI - TRUSTEE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1109 BETHEL ST NO 403	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96813	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$28,090,578	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1961	FormationYr
Legal Domicile State	HI	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE HEALTH & WELFARE BENEFITS TO PARTICIPATING EMPLOYEES AND THEIR BENEFICIARIES.	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$15,624,971	PYProgramServiceRevenueAmt
CY Program Service Revenue	$18,204,106	CYProgramServiceRevenueAmt
PY Investment Income	$1,509,992	PYInvestmentIncomeAmt
CY Investment Income	$1,292,436	CYInvestmentIncomeAmt
PY Other Revenue	$930,221	PYOtherRevenueAmt
CY Other Revenue	$55,102	CYOtherRevenueAmt
PY Total Revenue	$18,065,184	PYTotalRevenueAmt
CY Total Revenue	$19,551,644	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$14,143,214	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$15,471,739	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,954,133	PYOtherExpensesAmt
CY Other Expenses	$2,125,576	CYOtherExpensesAmt
PY Total Expenses	$16,097,347	PYTotalExpensesAmt
CY Total Expenses	$17,597,315	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,967,837	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,954,329	CYRevenuesLessExpensesAmt
Total Assets BOY	$24,306,360	TotalAssetsBOYAmt
Total Assets EOY	$26,249,572	TotalAssetsEOYAmt
Total Liabilities BOY	$1,769,216	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,104,506	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$22,537,144	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$24,145,066	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS, THEIR DEPENDENTS, AND RETIREES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$14,127,888	ExpenseAmt
Desc	PROVIDING SELF-INSURED BENEFITS TO ELIGIBLE PARTICIPANTS BY PAYING FOR INCURRED CLAIMS (MEDICAL CLAIMS $10,782,324, DRUG CLAIMS $1,869,425, DENTAL CLAIMS $1,233,621, VISION CLAIMS $242,518).	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$1,343,851	ExpenseAmt
Desc	PROVIDING HEALTH AND WELFARE BENEFITS BY PAYING FOR MONTHLY INSURANCE PREMIUMS TO INSURANCE CARRIERS (HAWAII DENTAL SERVICE $100,306, PACIFIC GUARDIAN LIFE $442,167, EMPLOYER GROUP WAIVER PLAN (EGWP) MEDICARE PART D $231,111, INSURANCE STOP-LOSS FEES $363,933, AND HAWAII MEDICAL SERVICE ASSOCIATION $206,334).	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$1,013,998	ExpenseAmt
Desc	PROVIDING SELF-INSURED BENEFITS TO ELIGIBLE PARTICIPANTS BY PAYING FOR CLAIMS ADMINISTRATIVE FEES (MEDICAL $510,268, PRESCRIPTION DRUG $360,430, DENTAL $110,979, AND VISION $32,321)	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$16,485,737	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	6	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	Yes (1)	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	Yes (1)	InvestmentInJointVentureInd
Written Policy Or Procedure	Yes (1)	WrittenPolicyOrProcedureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PAMCAH-UA LOCAL 675 ADMINISTRATIVE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8085364408	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1109 BETHEL ST 403	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96813	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
REGINALD V CASTANARES JR
UNION TRUSTEE	1.00	Yes (X)	$0	$0	$0
VALENTINO CERIA
UNION TRUSTEE	1.00	Yes (X)	$0	$0	$0
MATTHEW BRADY
UNION TRUSTEE	1.00	Yes (X)	$0	$0	$0
KENT A MATSUZAKI
MANAGEMENT TRUSTEE	1.00	Yes (X)	$0	$0	$0
MARK SUZUKI
MANAGEMENT TRUSTEE	1.00	Yes (X)	$0	$0	$0
SAMUEL FUJIKAWA
MANAGEMENT TRUSTEE	1.00	Yes (X)	$0	$0	$0
GREGG SERIKAKU
MANAGEMENT TRUSTEE (ALT)	1.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
NATIONAL BENEFITS ADMINISTRATORS
707 RICHARDS STREET PH6	HONOLULU	HI	96813	ACTUARY/CONSULTANT/CLAIMS ADMINISTRATOR	$566,688
HAWAII MEDICAL SERVICE ASSOCIATION
818 KEEAUMOKU STREET	HONOLULU	HI	96814	MEDICAL CLAIMS ADMINISTRATOR	$512,775
HAWAII DENTAL SERVICE
700 BISHOP STREET 700	HONOLULU	HI	96813	CLAIMS PROCESSOR	$136,672

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS	900099	$16,873,302	$16,873,302
RETIREE CONTRIBUTIONS	900099	$1,247,927	$1,247,927
LIQUIDATED DAMAGES	900099	$82,877	$82,877

Field	Value	IRS element (for citing)
Total Program Service Revenue	$18,204,106	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$471,646	TotalRevenueColumnAmt
Exclusion	$471,646	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$51,283	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$8,793	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$42,490	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$42,490	TotalRevenueColumnAmt
Exclusion	$42,490	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$9,350,931	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$8,530,141	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$820,790	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$820,790	TotalRevenueColumnAmt
Related Or Exempt Func Income	$820,790	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$63	TotalRevenueColumnAmt
Exclusion	$63	ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$12,549	TotalRevenueColumnAmt
Related Or Exempt Func Income	$12,549	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$12,612	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$19,551,644	TotalRevenueColumnAmt
Related Or Exempt Func Income	$19,037,445	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$514,199	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$15,471,739	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$73,182	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$51,309	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$77,432	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,317	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$31,723	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$8,938	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
ADMINISTRATIVE FEE - ME	$510,268
ADMINISTRATIVE FEE - DR	$360,430
ADMINISTRATIVE FEE	$308,438
TRANSITIONAL REINSURANC	$252,462

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$445,077	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$17,597,315	TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$4,910,848	BOYAmt
EOY	$5,574,533	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,115,682	BOYAmt
EOY	$2,171,998	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$14,745	BOYAmt
EOY	$18,216	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$107,325	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$27,301	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$87,347	BOYAmt
EOY	$80,024	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$14,525,351	BOYAmt
EOY	$15,606,937	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$2,452,004	BOYAmt
EOY	$2,590,711	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$200,383	BOYAmt
EOY	$207,153	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$24,306,360	BOYAmt
EOY	$26,249,572	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,769,216	BOYAmt
EOY	$2,104,506	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,769,216	BOYAmt
EOY	$2,104,506	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$22,537,144	BOYAmt
EOY	$24,145,066	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$22,537,144	BOYAmt
EOY	$24,145,066	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$24,306,360	BOYAmt
EOY	$26,249,572	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,954,329	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$346,407	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$107,325	OtherCostOrOtherBasisAmt
Depreciation	$27,301	DepreciationAmt
Book Value	$80,024	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$80,024	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (4 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
REAL ESTATE - IWILEI PROPERTY	$1,436,240	F
REAL ESTATE - KAPOLEI PROPERTY	$633,200	F
PLAZA AT MOANALUA	$258,771	F
PLAZA AT PEARL CITY	$262,500	F

Field	Value	IRS element (for citing)
Total Book Value Securities	$2,590,711	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
BANK OVERDRAFT	$2,092,453
SECURITY DEPOSIT	$12,053

Field	Value	IRS element (for citing)
Total Liability	$2,104,506	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$19,087,985	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$346,407	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$346,407	RevenueNotReportedAmt
Revenue Subtotal	$19,434,392	RevenueSubtotalAmt
Investment Expenses Not Incld	$117,252	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$117,252	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$19,551,644	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$17,480,063	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$17,480,063	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$117,252	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$117,252	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$17,597,315	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	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 2015 AND 2014 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 2012."	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11	ALL DOCUMENTS ARE REVIEWED BY UNION AND MANAGEMENT TRUSTEE REPRESENTATIVES BEFORE SIGNING AND FILING.
FORM 990, PART VI, SECTION B, LINE 12C	POLICY IS REVIEWED BY THE BOARD OF TRUSTEES ANNUALLY
FORM 990, PART VI, SECTION C, LINE 19	POLICIES ARE MADE AVAILABLE UPON REQUEST.
FORM 990, PART VII	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 - 1314 S KING STREET #961, HONOLULU, HI 96814.
FORM 990, PART X11, LINE 2C:	BOARD OF TRUSTEES SELECT 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/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Direct Controlling NADirectControllingNACd	Controlled OrganizationControlledOrganizationInd
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

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	PAMCAH-UA LOCAL 675 ADMINISTRATIVE OFFICE	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1109 BETHEL STREET 403	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96813	ZIPCd

Field	Value	IRS element (for citing)
EIN	990110375	EIN
Primary Activities	TO ALLOCATE COMMON EXPENSES AMOUNG THE PAMCAH TRUST FUNDS	PrimaryActivitiesTxt
Legal Domicile State	HI	LegalDomicileStateCd
Direct Controlling NA	N/A	DirectControllingNACd
Entity Type	C	EntityTypeTxt
Controlled Organization	0	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	Yes (1)	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	PAMCAH-UA LOCAL 675 ADMINISTRATIVE OFFICE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	P	TransactionTypeTxt
Involved	$437,361	InvolvedAmt
Method Of Amount Determination	PERCENTAGE ALLOCATION	MethodOfAmountDeterminationTxt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	FORM 990, SCHEDULE R, PARTS II, III, IV	FormAndLineReferenceDesc
Explanation	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. ACME MECHANICAL 3. ADVANCE PLUMBING SYSTEMS CORP. 4. AIR CENTRAL, INC. 5. AIR ENGINEERING CO. 6. AKIYAMA - K. AKIYAMA PLUMBING 7. AKUA AIR CONDITIONING LLC 8. ALAKA'I MECHANICAL CORPORATION 9. ALCO MECHANICAL, INC. 10. ALOHA FIRE SYSTEMS, L.L.C. 11. AMERICAN PIPING & BOILER COMPANY 12. B'S AIR CONDITIONING & REFRIGERATION SERVICE 13. C & W PLUMBING, INC. 14. C S MECHANICAL 15. CARRIER BUILDING SERVICES 16. CENTRAL AIR SYSTEMS, INC. 17. CHAD'S PLUMBING, INC. 18. CHECKPOINT FIRE SERVICE, LLC 19. CLIMATE PROS 20. CLYDE'S PLUMBING 21. COMFORT COOLING HAWAII 22. COMMERCIAL AIRE, INC. 23. COMMERCIAL PLUMBING, INC. 24. CONTINENTAL MECHANICAL OF THE PACIFIC 25. COOL AIR, INC. 26. CREATIVE PLUMBING, INC. 27. CRITCHFIELD PACIFIC INC. 28. D & C PLUMBING, INC. 29. DELIMA'S PLUMBING 30. DELTA PLUMBING 31. DIAMOND PLUMBING, INC. 32. DLD MECHANICAL, INC. 33. DORVIN D. LEIS COMPANY, INC. 34. DYNAMIC AIR, INC. 35. ECONOMY PLBG & SHEETMETAL, INC. 36. EKAHI FIRE PROTECTION, LLC 37. ELITE MECHANICAL, INC. 38. HAGIO PLUMBING, LLC 39. HAKO PLUMBING, INC. DBA HAKO CONSTRUCTION 40. HAWAII SHEETMETAL & MECHANICAL, INC. 41. HAWAIIAN DREDGING CONSTRUCTION CO., INC. 42. HEIDE & COOK, LLC 43. HILO AIR A/C & REFRIGERATION, LLC 44. HILO MECHANICAL, INC. 45. HI-TECH PLUMBING CORPORATION 46. HMS CONSTRUCTION, INC. 47. HONEYWELL, INC. 48. HONOLULU FIRE PROTECTION L.L.C. 49. HONOLULU PLUMBING COMPANY, LTD. 50. HSI AIR CONDITIONING & MECHANICAL 51. HUALALAI MECHANICAL, LLC 52. INNOVATIVE PLUMBING LLC 53. INTER ISLAND CONSTRUCTION, INC. 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. LEND LEASE (US) PUBLIC PARTNERSHIP LLC 62. MASON'S PLUMBING SERVICES, INC. 63. MECHANICAL INCORPORATED 64. NAKAMURA - R.M. NAKAMURA 65. NO SWEAT AIR CONDITIONING, INC. 66. NOZOMI PLUMBING LLC 67. OAHU AIR CONDITIONING SERVICE INC. 68. OAHU PLUMBING & SHEET METAL 69. OAHU SALES, INC. 70. PAMCAH-UA LOCAL 675 AD OFFICE 71. PAN PACIFIC PLUMBING CO., INC. 72. PARSONS RCI INC. 73. PIPE TRADES TRUST-NORTHERN ROCKY AREA 74. PLBG & MECHANICAL CONTRACTORS ASSOCIATION OF HI 75. PLUMBERS & FITTERS, UA LOCAL 675, AFL-CIO 76. PLUMBERS & PIPEFITTERS LOCAL #250 77. PLUMBING WORKS LLC 78. PREFERRED AC SERVICE, LLC 79. QUALIFIED PLUMBING, INC. 80. RAY'S PLUMBING, INC. 81. REFRIGERATION UNLIMITED INC. 82. REGENT PLUMBING 83. RPS MECHANICAL 84. SERVICE AIR CONDITIONING & PLUMBING INC. 85. SHOBU'S REFRIGERATION & AIR CONDITIONING 86. SIMPLEXGRINNELL LP 87. SKIPPY'S PLUMBING & REPAIR, INC. 88. SMAC HAWAII, INC. 89. SONODA - ED SONODA PLUMBING, INC. 90. SOUTHERN CALIFORNIA PIPE TRADES 91. STANDARD SHEETMETAL & MECHANICAL, INC. 92. STRIKER CONSTRUCTION, LLC 93. STS PLUMBING, INC. 94. TANAKA - H. TANAKA PLUMBING, INC. 95. THE PLUMBERS, INC. 96. TNH PLUMBING, INC. 97. TOTAL FIRE SYSTEMS, INC. 98. TRANE PACIFIC SERVICE 99. TROPIC PLUMBING 100. UA LOCAL 447 PIPE TRADES 101. WAIALUA PLUMBING & MECHANICAL, INC. 102. WAIANAE PLUMBING COMPANY, INC. 103. WELDING & INDUSTRIAL TRADES CONSTRUCTION, LLC	ExplanationTxt

PAMCAH UA LOCAL 675 HEALTH & WELFARE FUND: Form 990, tax year 2014

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Preparer Person PreparerPersonGrp

Form 990 IRS990

US Address USAddress

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

US Address USAddress

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

Contractor Compensation ContractorCompensationGrp (3 entries)

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

Investment Income InvestmentIncomeGrp

Gross Rents GrossRentsGrp

Less Rental Expenses LessRentalExpensesGrp

Rental Income Or Loss RentalIncomeOrLossGrp

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Gain Or Loss GainOrLossGrp

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Other Revenue Misc OtherRevenueMiscGrp

Miscellaneous Revenue MiscellaneousRevenueGrp

Total Revenue TotalRevenueGrp

Benefits To Members BenefitsToMembersGrp

Fees For Services Legal FeesForServicesLegalGrp

Fees For Services Accounting FeesForServicesAccountingGrp

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Office Expenses OfficeExpensesGrp

Conferences Meetings ConferencesMeetingsGrp

Insurance InsuranceGrp

Other Expenses OtherExpensesGrp (4 entries)

All Other Expenses AllOtherExpensesGrp

Total Functional Expenses TotalFunctionalExpensesGrp

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Accounts Receivable AccountsReceivableGrp

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Investments Other Securities InvestmentsOtherSecuritiesGrp

Other Assets Total OtherAssetsTotalGrp

Total Assets TotalAssetsGrp

Other Liabilities OtherLiabilitiesGrp

Total Liabilities TotalLiabilitiesGrp

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FS Audited Basis FSAuditedBasisGrp

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Other Securities OtherSecuritiesGrp (4 entries)

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

Supplemental Information Detail SupplementalInformationDetail

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

US Address USAddress

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Supplemental Information Detail SupplementalInformationDetail

Comments