2015-08-14T19:45:27-05:00 2014-12-31 990155373 LEMKE CHINEN & TANAKA CPA INC 210 WARD AVENUE SUITE 336 HONOLULU HI 968144012 990 2014-01-01 996018519 HAWAII SHOPMENS' HEALTH & WELFARE TRUST FUND HAWA 8085239411 222 SOUTH VINEYARD STREET NO PH 4 HONOLULU HI 96813 DARIN YOSHIZUMI-UNION TRUSTEE T KAWIKA CHUN-EMPLR TRUSTEE 8085239411 2015-07-30 1 DIANE HOSOKAWA P00922102 8085336254 2014 2016-04-25 22:37:26Z X DARIN YOSHIZUMI 91-1009 HANAPAA STREET KAPOLEI HI 96707 47189 0 X N/A X 1968 HI THE FUND PROVIDES HEALTH & WELFARE BENEFITS TO PARTICIPATING EMPLOYEES AND OTHER BENEFICIARIES OF EMPLOYERS WHO CONTRIBUTE TO THE FUND 8 8 0 0 0 0 0 0 172412 40481 80 8 0 6700 172492 47189 0 0 193490 105343 4077 300 0 0 0 138264 102407 335831 208050 -163339 -160861 161278 0 417 0 160861 0 THE FUND PROVIDES HEALTH & WELFARE BENEFITS TO PARTICIPATING EMPLOYEES AND OTHER BENEFICIARIES OF EMPLOYERS WHO CONTRIBUTE TO THE FUND 0 0 66131 PLAN PROVIDED MEDICAL BENEFITS (MEDICAL,HOSPITAL, MAJOR MEDICAL,SURGICAL,VISION,& PRESCRIPTION DRUGS) FOR ELIGIBLE EMPLOYEES OF EMPLOYERS SIGNATORY TO THE COLLECTIVE BARGAINING AGREEMENT. 4229 PLAN PROVIDED LIFE INSURANCE BENEFITS FOR ELIGIBLE EMPLOYEES OF EMPLOYERS SIGNATORY TO THE COLLECTIVE BARGAINING AGREEMENT. 3007 PLAN PROVIDED DENTAL BENEFITS FOR ELIGIBLE EMPLOYEES OF EMPLOYERS SIGNATORY TO THE COLLECTIVE BARGAINING AGREEMENT. 73367 0 0 0 0 0 0 0 0 0 0 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 1 0 0 1 0 0 1 2 0 0 0 0 0 0 0 0 X 8 8 1 0 0 0 0 0 0 1 1 1 0 1 1 1 1 1 1 0 0 0 X GROUP PLAN ADMINISTRATORS INC 8085239411 222 S VINEYARD ST PH4 HONOLULU HI 96813 DANIEL WOO EMPLOYER TRUSTEE 0.50 X 0 0 0 T KAWIKA CHUN EMPLOYER TRUSTEE 0.50 X 0 0 0 TODD KIMURA EMPLOYER TRUSTEE 0.50 X 0 0 0 DARIN YOSHIZUMI UNION TRUSTEE 0.50 X 0 0 0 JOHN KAOPUA III UNION TRUSTEE 0.50 X 300 0 0 TAUAO'O TALAEAI UNION TRUSTEE 0.50 X 0 0 0 T GEORGE PARIS UNION TRUSTEE 0.50 X 0 0 0 THOMAS CHUN EMPLOYER TRUSTEE 0.50 X 0 0 0 300 0 0 0 0 0 0 0 EMPLOYER CONTRIBUTIONS 900099 39985 39985 EMPLOYEES CONTRIBUTION 900099 496 496 40481 8 8 REIMBURSEMENT FOR TRAV 900099 6700 6700 6700 47189 47181 0 8 105343 300 427 478 BAD DEBTS EXPENSE 93919 ADMINISTRATIVE FEES 5123 CONSULTANT FEES 1650 DUES AND SUBSCRIPTIONS 810 208050 0 52399 0 0 105942 0 0 0 0 0 2937 0 0 0 0 0 0 0 161278 0 417 0 417 0 X 160861 0 0 0 0 0 160861 0 161278 0 -160861 0 X X 0 1 X 1 0 0 X 47189 0 47189 0 47189 208050 0 208050 0 208050 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 JANUARY 31, 1972, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE. HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN 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. PLAN MANAGEMENT AND PLAN'S TAX COUNSEL BELIEVE THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT.ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (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 THE PLAN YEARS PRIOR TO 2011." FUNDS USED TO PURCHASE BANK HOURS WITH THE HAWAII IRON WORKERS HEALTH AND WELFARE PLAN 2014-07-02 31977 CASH 990166475 HAWAII IRON WORKERS HEALTH AND WELFARE PLAN 94-497 UKEE STREET WAIPAHU HI 96797 501(C)(9) 1 0 0 0 1 0 0 1 0 PART I, LINE 2E: PERSON(S) INVOLVED: DANIEL WOOT. KAWIKA CHUN PART I, LINE 2E: EXPLANATION OF INVOLVEMENT: TRUSTEES DANIEL WOO AND T. KAWIKA CHUN ARE ALSO TRUSTEES OF THE HAWAII IRON WORKERS HEALTH AND WELFARE PLAN. FORM 990, PART VI, SECTION A, LINE 2 T. KAWIKA CHUN (EMPLOYER TRUSTEE), TODD KIMURA (EMPLOYER TRUSTEE), AND THOMAS CHUN (EMPLOYER TRUSTEE) ALL WORK FOR THE SAME EMPLOYER. EMPLOYER TRUSTEES T. KAWIKA CHUN AND THOMAS CHUN ARE BROTHERS. FORM 990, PART VI, SECTION B, LINE 11 ALL DOCUMENTS ARE REVIEWED BY TRUSTEE REPRESENTATIVES PRIOR TO 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 18 FORM 990 IS MADE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART VII DANIEL WOO - 1320 KALANI STREET #202, HONOLULU, HI 96817. T. KAWIKA CHUN - 2846 UALENA STREET #5, HONOLULU, HI 96819. TODD KIMURA - 2846 UALENA STREET #5, HONOLULU, HI 96819. DARIN YOSHIZUMI - 91-1009 HANAPAA STREET, KAPOLEI, HI 96707. JOHN KAOPUA III - 89-621 HALEAKALA AVENUE, NANAKULI, HI 96792. TAUAO'O TALAEAI - 91-1774 NIULELO PLACE, EWA BEACH, HI 96706. T GEORGE PARIS - 94-497 UKEE STREET, WAIPAHU, HI 96797. THOMAS CHUN - 2846 UALENA STREET #5, HONOLULU, HI 96819. FORM 990, PART XII, LINE 1 THE BOARD OF TRUSTEES ELECTED TO TERMINATE THE PLAN EFFECTIVE MAY 31, 2014. IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA THE PLAN CHANGED ITS BASIS OF ACCOUNTING FROM THE ONGOING PLAN BASIS (ACCRUAL BASIS) TO THE LIQUIDATION BASIS FOR PERIODS AFTER MAY 31, 2014. FORM 990, PART XII, LINE 2C NO CHANGE IN REVIEW PROCESS FROM PRIOR YEAR. BOARD OF TRUSTEES SELECT AN INDEPENDENT AUDITOR. ADMINISTRATOR FORMALLY REVIEWS AND APPROVES THE FINANCIAL STATEMENTS. BOARD OF TRUSTEES REVIEW AND APPROVE THE FINANCIAL STATEMENTS. HAWAII SHOPMENS APPRENTICESHIP AND TRAINING TRUST 222 S VINEYARD STREET PH-4 HONOLULU HI 96813 996018518 TO TRAIN AND RETRAIN APPRENTICES AND JOURNEYMEN IN THE STEEL INDUSTRY. HI 501(C)(5) N/A 0 HAWAII SHOPMENS LOCAL 803 ANNUITY 222 S VINEYARD STREET PH-4 HONOLULU HI 96813 990205868 TO PROVIDE ANNUITY BENEFITS TO ELIGIBLE EMPLOYEES HI 401(A) N/A 0 SEE SCHEDULE R SUPPLEMENTAL INFORMATION SEE SCHEDULE R SUPPLEMENTAL INFORMATION 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 FORM 990, SCHEDULE R, PARTS II, III, IV THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER PLAN THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. THE ADMINISTRATORS 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: MUTUAL WELDING CO., LTD. PARADISE ERECTORS, INC. S&M WELDING CO., LTD.