2016-06-14T12:44:18-05:00 2015-07-31 990155373 LEMKE CHINEN & TANAKA CPA INC 210 WARD AVENUE SUITE 336 HONOLULU HI 968144012 990 2014-08-01 990166475 HAWAII IRON WORKERS' HEALTH AND WELFARE PLAN HAWA 8086718225 94-497 UKEE ST WAIPAHU HI 96797 JOSEPH O'DONNELL JOHN WATANABE LABOR TRUSTEE/MGMT TRUSTEE 8086718225 2016-05-31 1 DIANE HOSOKAWA P00922102 8085336254 2014 2016-08-17 19:52:53Z JOSEPH O'DONNELL JOHN W 94-497 UKEE ST WAIPAHU HI 96797 29961380 0 X N/A X 1975 HI TO PROVIDE HEALTH AND WELFARE BENEFITS TO EMPLOYEES, THEIR FAMILIES OR DEPENDENTS SATISFYING ELIGIBILITY REQUIREMENTS AS DETERMINED BY THE TRUSTEES 12 11 0 0 0 0 0 0 6636833 9628757 840221 559873 -46655 8366 7430399 10196996 0 0 5700013 7552854 0 0 0 0 0 453047 441983 6153060 7994837 1277339 2202159 16144497 17943300 21416 0 16123081 17943300 TO PROVIDE HEATH AND WELFARE BENEFITS TO EMPLOYEES, THEIR FAMILIES, OR DEPENDENTS SATISFYING ELIGIBILITY REQUIREMENTS AS DETERMINED BY THE TRUSTEES. 0 0 6438649 TO PROVIDE MEDICAL, DENTAL AND VISION BENEFITS FOR EMPLOYEES, THEIR FAMILIES, OR DEPENDENTS. (HMAA $4,257,898; KAISER $1,519,548; HMSA $43,215; HDS $576,468; VSP $41,520) 722557 TO PROVIDE SUPPLEMENTARY ASSISTANCE TO RETIREES FOR PREMIUMS DUE. 282060 TO PROVIDE LIFE INSURANCE AND TDI BENEFITS FOR PLAN PARTICIPANTS. 7443266 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 2 0 1 0 0 0 0 0 0 0 X 12 11 1 0 0 0 0 0 0 1 1 1 0 1 1 1 1 1 1 0 0 0 X HI IRON WORKERS ADMINISTRATIVE OFFI 8086718225 94-497 UKEE ST WAIPAHU HI 96797 X JOSEPH O'DONNELL LABOR TRUSTEE 0.50 X 0 0 0 CLYDE EUGENIO LABOR TRUSTEE 0.50 X 0 0 0 JOHN WATANABE MANAGEMENT TRUSTEE 0.50 X 0 0 0 SHON TGP MOEA'I LABOR TRUSTEE 0.50 X 0 0 0 STEVEN TOGAMI MANAGEMENT TRUSTEE 0.50 X 0 0 0 EDSON HOO MANAGEMENT TRUSTEE 0.50 X 0 0 0 DANIEL WOO MANAGEMENT TRUSTEE 0.50 X 0 0 0 LINCOLN NAIWI LABOR TRUSTEE 0.50 X 0 0 0 ARNOLD WONG LABOR TRUSTEE 0.50 X 0 0 0 DOUGLAS EWART MANAGEMENT TRUSTEE 0.50 X 0 0 0 BRONSON PARIS LABOR TRUSTEE 0.50 X 0 0 0 T KAWIKA CHUN MANAGEMENT TRUSTEE 0.50 X 0 0 0 MELVIN KAHELE LABOR TRUSTEE (ALT) 0.50 X 0 0 0 0 0 0 0 0 0 0 0 EMPLOYERS' CONTRIB. 900099 9256354 9256354 SELF-PAYMENTS 900099 368855 368855 LIQUIDATED DAMAGES 900099 3548 3548 9628757 245856 245856 20078401 19764384 314017 314017 314017 MISCELLANEOUS INCOME 900099 8366 8366 8366 10196996 9628757 0 568239 7552854 23855 47120 118565 2933 3327 9446 623 8365 REIMBURSEMENT TO ADMIN. 140692 CONSULTANTS FEES 71648 BAD DEBT 9346 TAXES - TDI 6063 7994837 3605057 6224004 866878 1096909 72281 36544 33443 3724 3101 11596557 10532132 87154 16144497 17943300 21416 0 21416 0 X 16123081 17943300 0 0 0 0 16123081 17943300 16144497 17943300 2202159 -381940 0 X X 0 1 X 1 0 36544 33443 3101 3101 X 9687145 -381940 -381940 10069085 118565 9346 127911 10196996 7866926 0 7866926 118565 9346 127911 7994837 PART X, LINE 2: THE AUDITED FINANCIAL STATEMENTS CONTAIN THE FOLLOWING DISCLOSURE PERTAINING TO FIN 48 (ASC 740) "THE TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE IRS DATED JULY 25, 1977, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (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 (OR ASSET) 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." PART XI, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT 9,346. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT 9,346. FORM 990, PART VI, SECTION A, LINE 2 SHON MOEA'I (UNION TRUSTEE) AND BRONSON PARIS (UNION TRUSTEE) - FAMILY RELATIONSHIP. JOHN WATANABE (MANAGEMENT TRUSTEE) AND DANIEL WOO (MANAGEMENT TRUSTEE) - BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 ALL DOCUMENTS ARE REVIEWED BY MANAGEMENT TRUSTEE AND UNION 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 TO THE MEMBERS UPON REQUEST. FORM 990, PART VII CLYDE EUGENIO - 2325 APAPA STREET, PEARL CITY, HI 96782. JOHN WATANABE - 1320 KALANI STREET #202, HONOLULU, HI 96817. STEVEN TOGAMI - P.O. BOX 3537, HONOLULU, HI 96821. EDSON HOO - 850 AHUA STREET, HONOLULU, HI 96819. DANIEL WOO - 1320 KALANI STREET #202, HONOLULU, HI 96817. DOUGLAS EWART - P.O. BOX 700028, KAPOLEI, HI 96709. T. KAWIKA CHUN - 2846 UALENA STREET #5, HONOLULU, HI 96819. FORM 990, PART XII, LINE 2C NO CHANGE IN REVIEW PROCESS FROM PRIOR YEAR. BOARD OF TRUSTEES SELECTS AN INDEPENDENT AUDITOR. ADMINISTRATOR AND BOARD OF TRUSTEES FORMALLY REVIEW AND APPROVE THE FINANCIAL STATEMENTS. HAWAII IRON WORKERS VACATION AND HOLIDAY TRUST FUND 94-497 UKEE STREET WAIPAHU HI 96797 990166477 TO PROVIDE VACATION AND HOLIDAY BENEFITS TO ELIGIBLE PLAN PARTICIPANTS HI 501(C)(9) N/A 0 HAWAII IRON WORKERS TRAINING TRUST FUND 94-497 UKEE STREET WAIPAHU HI 96797 990168649 TO PROVIDE TRAINING BENEFITS TO ELIGIBLE MEMBERS HI 501(C)(5) N/A 0 SEE SCHEDULE R SUPPLEMENTAL INFORMATION SEE SCHEDULE R SUPPLMENTAL INFORMATION HAWAII IRON WORKERS' ADMINISTRATIVE OFFICE 94-497 UKEE STREET WAIPAHU HI 96797 990164675 TO PROVIDE ADMINISTRATIVE SERVICES TO THE VARIOUS IRON WORKERS' TRUST FUNDS HI N/A C 0 SEE SCHEDULE R SUPPLEMENTAL INFORMATION 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 HAWAII IRON WORKERS' ADMINISTRATIVE OFFICE P 140692 PLAN ASSET PERCENTAGE ALLOCATION FORM 990, SCHEDULE R, PARTS II, III, IV THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER PLAN THAT PROVIDES HEALTH & WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS IN ACCORDANCE W/ THE TERMS SET FORTH IN TRUST AGREEM'TS, RULES & REGS., OF THE PLAN & CBA. 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: ALOHA STEEL CORP. AMERICAN PIPING & BOILER CO APEX TOWER CRANE, INC. ARAKAKI MECHANICAL ARCHITECTURAL GLASS & ALUMINUM ASSOCIATED STEEL WORKERS LTD CHANCE CMC REBAR CORALCO D & C WELDING DESIGNER BUILT SYSTEMS, INC. DURA CONSTRUCTORS, INC. EVERGREEN ERECTORS, INC. EVERGREEN PACIFIC STEEL, LLC FEDERAL WELDING FOUNDATIONS HAWAII, INC. HARRIS REBAR SOUTH PACIFIC INC. HAWAII IRON WORKERS' ADMINISTRATIVE OFFICE HAWAII IRON WORKERS' STABILIZATION FUND HAWAII IRON WORKERS' TRAINING PLAN HAWAIIAN IRONWORKS HONOLULU BUILDERS, LLC IDEAL CONSTRUCTION IG STEEL INDUSTRIAL GROUP INT'NL ASSOC. OF BRIDGE, STRUCTURAL AND ORNAMENTAL IRON WORKERS, LOCAL 625 ISLAND STEEL ERECTORS JAYCO HAWAII JS INT'L INC K & S WELDING KALMAN FLUR KIEWIT INFRASTRUCTURE WEST CO. KOAPAKA CONSTRUCTION CO., INC. KWL SERVICES, INC. LANE SUPPLY INC. MAUI INDUSTRIAL METAL FAB METAL-WELD SPECIALTIES, INC. MUTUAL WELDING CO LTD NATIONAL STEEL ERECTORS CORP NORTHWEST TOWER CRANE SERVICE O'BRIEN STEEL ERECTORS, INC. PARADISE ERECTORS, INC. PARADISE REINFORCING, INC. PARSENS PATRIOTS PRIMATECH CONSTRUCTION, INC. R K OSHIRO DOOR SERVICE, INC. RF STEARNS, INC. RONDUEN WELDING, INC. S&M WELDING CO LTD SIMMONS STEEL CORP SOUTHERN FOLGER DETENTION EQUIPT STEEL TECH STRIKER CONSTRUCTION, LLC SWANSON STEEL ERECTORS, INC. THE ERECTION COMPANY UNITED STEEL, LLC WAIPAHU WELDING WALKER MOODY