PAMCAH UA LOCAL 675 HEALTH & WELFARE FUND: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- PAMCAH UA LOCAL 675 HEALTH & WELFARE FUND (EIN 99-6009435)
- Tax period
- 2013-08-01 to 2014-07-31
- Filed
- 2015-06-10
- IRS object ID
- 201531619349300538
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-06-10T13:18:29-05:00 | ReturnTs |
| Tax Period End | 2014-07-31 | 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 | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 210 WARD AVENUE SUITE 336 | AddressLine1 |
| City | HONOLULU | City |
| State | HI | State |
| ZIP Code | 968144012 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-08-01 | 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 | BusinessNameLine1 |
| 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 | AddressLine1 |
| City | HONOLULU | City |
| State | HI | State |
| ZIP Code | 96813 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | REGINALD CASTANARES JR - TRUSTEE | PersonNm |
| Person Title | KENT MATSUZAKI - TRUSTEE | PersonTitleTxt |
| Phone | 8085364408 | PhoneNum |
| Signature | 2015-05-14 | 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 | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | REGINALD CASTANARES JR - | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1109 BETHEL ST NO 403 | AddressLine1 |
| City | HONOLULU | City |
| State | HI | State |
| ZIP Code | 96813 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $31,721,577 | 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 | $8,280,938 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $15,624,971 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,162,330 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,509,992 | CYInvestmentIncomeAmt |
| PY Other Revenue | $871,906 | PYOtherRevenueAmt |
| CY Other Revenue | $930,221 | CYOtherRevenueAmt |
| PY Total Revenue | $11,315,174 | PYTotalRevenueAmt |
| CY Total Revenue | $18,065,184 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $13,642,461 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $14,143,214 | 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 | $2,021,232 | PYOtherExpensesAmt |
| CY Other Expenses | $1,954,133 | CYOtherExpensesAmt |
| PY Total Expenses | $15,663,693 | PYTotalExpensesAmt |
| CY Total Expenses | $16,097,347 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$4,348,519 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,967,837 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $21,648,544 | TotalAssetsBOYAmt |
| Total Assets EOY | $24,306,360 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,079,237 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,769,216 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $20,569,307 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $22,537,144 | 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 | $13,063,276 | ExpenseAmt |
| Desc | PROVIDING SELF-INSURED BENEFITS TO ELIGIBLE PARTICIPANTS BY PAYING FOR INCURRED CLAIMS AND CLAIMS ADMINISTRATIVE FEES (MEDICAL CLAIMS $9,744,503, DRUG CLAIMS $1,941,839, VISION CLAIMS $210,829, INSURANCE STOP LOSS FEES $318,062, MEDICAL CLAIMS ADMINISTRATION FEES $466,728, DRUG CLAIMS ADMINISTRATION FEES $351,013, AND VISION CLAIMS ADMINISTRATION FEES $30,302). | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,246,043 | ExpenseAmt |
| Desc | PROVIDING HEALTH AND WELFARE BENEFITS BY PAYING FOR MONTHLY INSURANCE PREMIUMS TO INSURANCE CARRIERS (HAWAII DENTAL SERVICE $1,729,266, PACIFIC GUARDIAN LIFE $322,945, EMPLOYER GROUP WAIVER PLAN (EGWP) MEDICARE PART D $108,332, AND HAWAII MEDICAL SERVICE ASSOCIATION $85,500). | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $15,309,319 | 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 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8085364408 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1109 BETHEL ST 403 | AddressLine1 |
| City | HONOLULU | City |
| State | HI | State |
| ZIP Code | 96813 | ZIPCode |
| 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/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| HAWAII MEDICAL SERVICE ADMINISTRATION | |||||
| 818 KEEAUMOKU STREET | HONOLULU | HI | 96814 | MEDICAL CLAIMS ADMINISTRATOR | $644,048 |
| NATIONAL BENEFITS ADMINISTRATORS | |||||
| 707 RICHARDS STREET PH6 | HONOLULU | HI | 96813 | ACTUARY/CONSULTANT/CLAIMS ADMINISTRATOR | $517,221 |
| HAWAII DENTAL SERVICE | |||||
| 700 BISHOP STREET 700 | HONOLULU | HI | 96813 | CLAIMS PROCESSOR | $139,747 |
| 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 | $14,370,561 | $14,370,561 |
| RETIREE CONTRIBUTIONS | 900099 | $1,236,757 | $1,236,757 |
| LIQUIDATED DAMAGES | 900099 | $17,653 | $17,653 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $15,624,971 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $645,794 | TotalRevenueColumnAmt |
| Exclusion | $645,794 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $45,635 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $9,347 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $36,288 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $36,288 | TotalRevenueColumnAmt |
| Exclusion | $36,288 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $14,511,244 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $13,647,046 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $864,198 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $864,198 | TotalRevenueColumnAmt |
| Exclusion | $864,198 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| INTEGRATED HEALTH MANA | 900099 | $518,786 | $518,786 |
| UNREALIZED GAINS/LOSSE | 900099 | $316,582 | $316,582 |
| OTHER INCOME | 900099 | $1,775 | $1,775 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $56,790 | TotalRevenueColumnAmt |
| Exclusion | $56,790 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $893,933 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,065,184 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,624,971 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,440,213 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,143,214 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,235 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,965 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,315 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,708 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,466 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,428 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| ADMINISTRATIVE FEE - ME | $466,728 |
| ADMINISTRATIVE FEE - DR | $351,013 |
| INSURANCE - STOP LOSS | $318,062 |
| ADMINISTRATIVE FEE | $289,363 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $284,850 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,097,347 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,228,419 | BOYAmt |
| EOY | $4,910,848 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,631,194 | BOYAmt |
| EOY | $2,115,682 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,779 | BOYAmt |
| EOY | $14,745 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $108,794 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $21,447 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,461 | BOYAmt |
| EOY | $87,347 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,091,237 | BOYAmt |
| EOY | $14,525,351 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,382,324 | BOYAmt |
| EOY | $2,452,004 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $222,130 | BOYAmt |
| EOY | $200,383 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,648,544 | BOYAmt |
| EOY | $24,306,360 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $138,040 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $941,197 | BOYAmt |
| EOY | $1,769,216 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,079,237 | BOYAmt |
| EOY | $1,769,216 | 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 | $20,569,307 | BOYAmt |
| EOY | $22,537,144 | 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 | $20,569,307 | BOYAmt |
| EOY | $22,537,144 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,648,544 | BOYAmt |
| EOY | $24,306,360 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,967,837 | ReconcilationRevenueExpnssAmt |
| 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 | $108,794 | OtherCostOrOtherBasisAmt |
| Depreciation | $21,447 | DepreciationAmt |
| Book Value | $87,347 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $87,347 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| REAL ESTATE - IWILEI PROPERTY | $1,422,817 | F |
| REAL ESTATE - KAPOLEI PROPERTY | $631,200 | F |
| PLAZA AT MOANALUA | $135,487 | F |
| PLAZA AT PEARL CITY | $262,500 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $2,452,004 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| BANK OVERDRAFT | $1,760,177 |
| SECURITY DEPOSIT | $9,039 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,769,216 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $17,960,339 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $17,960,339 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $104,845 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $104,845 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $18,065,184 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $15,992,502 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $15,992,502 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $104,845 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $104,845 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $16,097,347 | 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 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 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 (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 XII, 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/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | 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 | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1109 BETHEL STREET 403 | AddressLine1 |
| City | HONOLULU | City |
| State | HI | State |
| ZIP Code | 96813 | ZIPCode |
| 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 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | P | TransactionTypeTxt |
| Involved | $418,474 | 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 ADMINISTRATOR'S OFFICE MAINTAINS A DATABASE OF THESE CONTRIBUTING EMPLOYERS INCLUDING THE NAMES, ADDRESSES, AND OTHER CONTACT INFORMATION. HOWEVER, THE LEGAL STRUCTURE (CORPORATION, PARTNERSHIP, ETC) FOR EACH CONTRIBUTING EMPLOYER IS NOT ON FILE WITH THE ADMINISTRATIVE OFFICE AND COULD NOT BE REASONABLY OBTAINED. AS A RESULT, THE CONTRIBUTING EMPLOYERS COULD NOT BE SEPARATED BY TYPE OF ORGANIZATION. HOWEVER, THEY ARE LISTED BELOW: 1. A & I REFRIGERATION , INC. 2. A & I REFRIGERATION SALES & SERVICE, INC. 3. AIR CENTRAL, INC. 4. AIR ENGINEERING CO. 5. AKIYAMA - K. AKIYAMA PLUMBING 6. ALAKA'I MECHANICAL CORPORATION 7. ALCO MECHANICAL, INC. 8. ALOHA FIRE SYSTEMS, L.L.C. 9. AMERICAN PIPING & BOILER COMPANY 10. ARB, INC. 11. BLAZEMASTERS FIRE PROTECTION, LLC 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. CLIMATE PROS 18. CLYDE'S PLUMBING 19. COMMERCIAL AIRE, INC. 20. COMMERCIAL PLUMBING, INC. 21. CONTINENTAL MECHANICAL OF THE PACIFIC 22. COOL AIR, INC. 23. CREATIVE PLUMBING, INC. 24. CRITCHFIELD PACIFIC INC. 25. D & C PLUMBING, INC. 26. DELIMA'S PLUMBING 27. DELTA PLUMBING 28. DIAMOND PLUMBING, INC. 29. DLD MECHANICAL, INC. 30. DORVIN D. LEIS COMPANY, INC. 31. DYNAMIC AIR, INC. 32. ECONOMY PLBG & SHEETMETAL, INC. 33. EDDIE'S PLUMBING, INC. 34. EKAHI FIRE PROTECTION, LLC 35. ELITE MECHANICAL, INC. 36. ENERGY REDUCERS 37. HAGIO PLUMBING, LLC 38. HAKO PLUMBING, INC. DBA HAKO CONSTRUCTION 39. HAWAII SHEETMETAL & MECHANICAL, INC. 40. HAWAIIAN DREDGING CONSTRUCTION CO., INC. 41. HEIDE & COOK, LLC 42. HILO AIR CONDITIONING & REFRIGERATION 43. HILO MECHANICAL, INC. 44. HI-TECH PLUMBING CORPORATION 45. HMS CONSTRUCTION, INC. 46. HONEYWELL, INC. 47. HONOLULU FIRE PROTECTION L.L.C. 48. HONOLULU PLUMBING COMPANY, LTD. 49. HSI AIR CONDITIONING & MECHANICAL 50. HUALALAI MECHANICAL, LLC 51. INNOVATIVE PLUMBING LLC 52. ISLAND CONTROLS, INC. 53. ISLAND WIDE A/C SERVICE, LLC 54. JOHNSON CONTROLS, INC. 55. J'S PLUMBING 56. K & R PLUMBING 57. K. SOUZA PLUMBING 58. KAIMUKI PLUMBING COMPANY, LTD. 59. KAUAI AIR CONDITIONING 60. LEND LEASE (US) PUBLIC PARTNERSHIP LLC 61. MASON'S PLUMBING SERVICES, INC. 62. NAKAMURA - R.M. NAKAMURA PLBG. & MECHANICAL CONTRACTORS 63. NO SWEAT AIR CONDITIONING, INC. 64. NOZOMI PLUMBING LLC 65. OAHU AIR CONDITIONING SERVICE INC. 66. OAHU PLUMBING & SHEET METAL 67. OAHU SALES, INC. 68. PAMCAH-UA LOCAL 675 AD OFFICE 69. PLBG & MECHANICAL CONTRACTORS ASSOCIATION OF HI 70. PLUMBERS & FITTERS, UA LOCAL 675, AFL-CIO 71. PLUMBERS & PIPEFITTERS LOCAL 525 72. PLUMBING WORKS LLC 73. PREFERRED AC SERVICE, LLC 74. QUALIFIED PLUMBING, INC. 75. RAY'S PLUMBING, INC. 76. REGENT PLUMBING 77. RPS MECHANICAL 78. SERVICE AIR CONDITIONING & PLUMBING INC. 79. SHOBU'S REFRIGERATION & AIR CONDITIONING 80. SIMPLEXGRINNELL LP 81. SKIPPY'S PLUMBING & REPAIR, INC. 82. SMAC HAWAII, INC. 83. SONODA - ED SONODA PLUMBING, INC. 84. STANDARD SHEETMETAL & MECHANICAL, INC. 85. STRIKER CONSTRUCTION, LLC 86. STS PLUMBING, INC. 87. TANAKA - H. TANAKA PLUMBING, INC. 88. THE PLUMBERS, INC. 89. TNH PLUMBING, INC. 90. TOTAL FIRE SYSTEMS, INC. 91. TRANE PACIFIC SERVICE 92. TROPIC PLUMBING 93. U.A. LOCAL 290 PLUMBER, STEAMFITTER, SHIPFITTER INDUSTRY 94. WAIALUA PLUMBING & MECHANICAL, INC. 95. WAIANAE PLUMBING COMPANY, INC. 96. WELDING & INDUSTRIAL TRADES CONSTRUCTION, LLC | ExplanationTxt |
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