BETA

HAWAII IRON WORKERS HEALTH AND WELFARE TRUST FUND: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
HAWAII IRON WORKERS HEALTH AND WELFARE TRUST FUND (EIN 99-0166475)
Tax period
2013-08-01 to 2014-07-31
Filed
2015-06-05
IRS object ID
201531569349300123
Schema version
2013v4.0
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)
Return2015-06-05T13:52:49-05:00ReturnTs
Tax Period End2014-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN990155373PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LEMKE CHINEN & TANAKA CPA INCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1210 WARD AVENUE SUITE 336AddressLine1
CityHONOLULUCity
StateHIState
ZIP Code968144012ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN990166475EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HAWAII IRON WORKERS' HEALTH AND WELFARE PLANBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlHAWABusinessNameControlTxt
Phone8086718225PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line194-497 UKEE STAddressLine1
CityWAIPAHUCity
StateHIState
ZIP Code96797ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOSEPH O'DONNELL JOHN WATANABEPersonNm
Person TitleLABOR TRUSTEE/MGMT TRUSTEEPersonTitleTxt
Phone8086718225PhoneNum
Signature2015-05-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDIANE HOSOKAWAPreparerPersonNm
PTINP00922102PTIN
Phone8085336254PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOSEPH O'DONNELL JOHN WPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line194-497 UKEE STAddressLine1
CityWAIPAHUCity
StateHIState
ZIP Code96797ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$32,195,164GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1975FormationYr
Legal Domicile StateHILegalDomicileStateCd
Activity Or MissionTO PROVIDE HEALTH AND WELFARE BENEFITS TO EMPLOYEES, THEIR FAMILIES OR DEPENDENTS SATISFYING ELIGIBILITY REQUIREMENTS AS DETERMINED BY THE TRUSTEESActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
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$5,384,184PYProgramServiceRevenueAmt
CY Program Service Revenue$6,636,833CYProgramServiceRevenueAmt
PY Investment Income$523,874PYInvestmentIncomeAmt
CY Investment Income$840,221CYInvestmentIncomeAmt
PY Other Revenue-$71,910PYOtherRevenueAmt
CY Other Revenue-$46,655CYOtherRevenueAmt
PY Total Revenue$5,836,148PYTotalRevenueAmt
CY Total Revenue$7,430,399CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$5,671,050PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$5,700,013CYBenefitsPaidToMembersAmt
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$446,899PYOtherExpensesAmt
CY Other Expenses$453,047CYOtherExpensesAmt
PY Total Expenses$6,117,949PYTotalExpensesAmt
CY Total Expenses$6,153,060CYTotalExpensesAmt
PY Revenues Less Expenses-$281,801PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,277,339CYRevenuesLessExpensesAmt
Total Assets BOY$14,867,282TotalAssetsBOYAmt
Total Assets EOY$16,144,497TotalAssetsEOYAmt
Total Liabilities BOY$21,540TotalLiabilitiesBOYAmt
Total Liabilities EOY$21,416TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$14,845,742NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$16,123,081NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE HEATH AND WELFARE BENEFITS TO EMPLOYEES, THEIR FAMILIES, OR DEPENDENTS SATISFYING ELIGIBILITY REQUIREMENTS AS DETERMINED BY THE TRUSTEES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$4,447,498ExpenseAmt
DescTO PROVIDE MEDICAL AND DENTAL BENEFITS FOR EMPLOYEES, THEIR FAMILIES, OR DEPENDENTS. (HMAA $2,882,806; KAISER $1,124,322; HMSA $206,565; HDS $233,805)Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$684,591ExpenseAmt
DescTO PROVIDE SUPPLEMENTARY ASSISTANCE TO RETIREES FOR PREMIUMS DUE.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$305,926ExpenseAmt
DescTO PROVIDE LIFE INSURANCE AND TDI BENEFITS FOR PLAN PARTICIPANTS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$5,438,015TotalProgramServiceExpensesAmt
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 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 Members12GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
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 Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HI IRON WORKERS ADMINISTRATIVE OFFIBusinessNameLine1
FieldValueIRS element (for citing)
Phone8086718225PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line194-497 UKEE STAddressLine1
CityWAIPAHUCity
StateHIState
ZIP Code96797ZIPCode
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JOSEPH O'DONNELL
LABOR TRUSTEE0.50Yes (X)$0$0$0
CLYDE EUGENIO
LABOR TRUSTEE0.50Yes (X)$0$0$0
JOHN WATANABE
MANAGEMENT TRUSTEE0.50Yes (X)$0$0$0
SHON TGP MOEA'I
LABOR TRUSTEE0.50Yes (X)$0$0$0
STEVEN TOGAMI
MANAGEMENT TRUSTEE0.50Yes (X)$0$0$0
EDSON HOO
MANAGEMENT TRUSTEE0.50Yes (X)$0$0$0
DANIEL WOO
MANAGEMENT TRUSTEE0.50Yes (X)$0$0$0
LINCOLN NAIWI
LABOR TRUSTEE0.50Yes (X)$0$0$0
ARNOLD WONG
LABOR TRUSTEE0.50Yes (X)$0$0$0
DOUGLAS EWART
MANAGEMENT TRUSTEE0.50Yes (X)$0$0$0
BRONSON PARIS
LABOR TRUSTEE0.50Yes (X)$0$0$0
T KAWIKA CHUN
MANAGEMENT TRUSTEE0.50Yes (X)$0$0$0
MELVIN KAHELE
LABOR TRUSTEE (ALT)0.50Yes (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
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYERS' CONTRIB.900099$6,260,671$6,260,671
SELF-PAYMENTS900099$340,200$340,200
OTHER CONTRIBUTIONS900099$31,992$31,992
LIQUIDATED DAMAGES900099$3,970$3,970
FieldValueIRS element (for citing)
Total Program Service Revenue$6,636,833TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$361,465TotalRevenueColumnAmt
Exclusion$361,465ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$25,243,521SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$24,764,765SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$478,756SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$478,756TotalRevenueColumnAmt
Exclusion$478,756ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtExclusionExclusionAmt
BAD DEBT RECOVERY900099$8,453$8,453
MISCELLANEOUS INCOME900099$5,737$5,737
UNREALIZED GAINS/LOSSES900099-$60,845-$60,845
FieldValueIRS element (for citing)
Other Revenue Total-$46,655OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,430,399TotalRevenueColumnAmt
Related Or Exempt Func Income$6,645,286RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$785,113ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$5,700,013TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$38,154TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$47,120TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$124,454TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,656TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$3,325TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$24,407TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$642TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,255TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
REIMBURSEMENT TO ADMIN.$140,502
CONSULTANTS FEES$47,684
TAXES - TDI$19,848

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,153,060TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,023,509BOYAmt
EOY$3,605,057EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$577,891BOYAmt
EOY$866,878EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$130,763BOYAmt
EOY$72,281EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$36,544LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$32,820LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,303BOYAmt
EOY$3,724EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$12,131,816BOYAmt
EOY$11,596,557EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$14,867,282BOYAmt
EOY$16,144,497EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$21,540BOYAmt
EOY$21,416EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$21,540BOYAmt
EOY$21,416EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$14,845,742BOYAmt
EOY$16,123,081EOYAmt

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$14,845,742BOYAmt
EOY$16,123,081EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$14,867,282BOYAmt
EOY$16,144,497EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,277,339ReconcilationRevenueExpnssAmt
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)
Consol And Sep Basis Fincl StmtYes (X)ConsolAndSepBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$36,544OtherCostOrOtherBasisAmt
Depreciation$32,820DepreciationAmt
Book Value$3,724BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,724TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$7,305,945TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$7,305,945RevenueSubtotalAmt
Investment Expenses Not Incld$124,454InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$124,454RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$7,430,399TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,028,606TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$6,028,606ExpensesSubtotalAmt
Investment Expenses Not Incld2$124,454InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$124,454ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$6,153,060TotalExpensesPerForm990Amt

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 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 2014 AND 2013 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 2011."ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2SHON MOEA'I (UNION TRUSTEE) AND BRONSON PARIS (UNION TRUSTEE) ARE BROTHERS. JOHN WATANABE (MANAGEMENT TRUSTEE) AND DANIEL WOO (MANAGEMENT TRUSTEE) WORK FOR THE SAME EMPLOYER, S&M WELDING CO., LTD.
FORM 990, PART VI, SECTION B, LINE 11ALL DOCUMENTS ARE REVIEWED BY MANAGEMENT TRUSTEE AND UNION TRUSTEE REPRESENTATIVES BEFORE SIGNING AND FILING.
FORM 990, PART VI, SECTION B, LINE 12CPOLICY IS REVIEWED BY THE BOARD OF TRUSTEES ANNUALLY.
FORM 990, PART VI, SECTION C, LINE 19POLICIES ARE MADE AVAILABLE TO THE MEMBERS UPON REQUEST.
FORM 990, PART VIICLYDE 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 2CNO 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.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
HAWAII IRON WORKERS VACATION AND HOLIDAY TRUST FUND
94-497 UKEE STREETWAIPAHUHI96797990166477TO PROVIDE VACATION AND HOLIDAY BENEFITS TO ELIGIBLE PLAN PARTICIPANTSHI501(C)(9)N/A0
HAWAII IRON WORKERS TRAINING TRUST FUND
94-497 UKEE STREETWAIPAHUHI96797990168649TO PROVIDE TRAINING BENEFITS TO ELIGIBLE MEMBERSHI501(C)(5)N/A0
SEE SCHEDULE R SUPPLEMENTAL INFORMATION

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1SEE SCHEDULE R SUPPLMENTAL INFORMATIONBusinessNameLine1

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdEntity TypeEntityTypeTxtControlled OrganizationControlledOrganizationInd
HAWAII IRON WORKERS' ADMINISTRATIVE OFFICE
94-497 UKEE STREETWAIPAHUHI96797990164675TO PROVIDE ADMINISTRATIVE SERVICES TO THE VARIOUS IRON WORKERS' TRUST FUNDSHIN/AC0
SEE SCHEDULE R SUPPLEMENTAL INFORMATION
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 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 Line1HAWAII IRON WORKERS' ADMINISTRATIVE OFFICEBusinessNameLine1
FieldValueIRS element (for citing)
Transaction TypePTransactionTypeTxt
Involved$140,502InvolvedAmt
Method Of Amount DeterminationPLAN ASSET PERCENTAGE 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 & 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 CMC REBAR 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 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 KIEWIT INFRASTRUCTURE WEST CO. KOAPAKA CONSTRUCTION CO., INC. KWL SERVICES, 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. 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. UNITED STEEL, LLC WAIPAHU WELDINGExplanationTxt

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