2015-06-03T14:31:47-05:00 2014-12-31 205496781 James P Hasselman CPA LLC PO Box 11149 Honolulu HI 96828 990 2014-01-01 990119158 Hawaii Carpenters Apprenticeship and Training Fund HAWA 8088417575 200 N Vineyard Blvd No 100 Honolulu HI 96817 Ronald Taketa Co-Chair of Board of Trustees 8088417575 2015-05-19 1 James Hasselman P00653759 8087215483 2015-05-19 X 2014 2016-02-25 16:41:14Z Ronald Taketa 200 N Vineyard Blvd No 100 Honolulu HI 96817 3245076 0 X N/A X 1967 HI To provide training and education to unionized carpenter apprentices and journeymen. 12 12 8 0 0 0 0 0 2910639 3198011 18920 20936 0 24681 2929559 3243628 0 0 0 0 0 244715 0 0 0 2028894 1983907 2028894 2228622 900665 1015006 22753643 28672855 2493324 2460943 20260319 26211912 The purpose of the organization is to provide training and educational benefits to employees covered under the collective bargaining agreement. 0 0 The Fund provided various education and training benefits to employees who satisfied the eligibility requirements as determined by the Board of Trustees of the Fund. 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 55 0 1 8 1 0 0 0 0 0 0 X 12 12 1 1 0 0 0 1 0 1 1 0 0 1 0 0 0 0 0 0 X Hawaii Benefit Administrators Inc 8088417575 200 N Vineyard Boulevard Suite 100 Honolulu HI 96817 Claude Matsumoto Co-Chairman 1.00 X X 0 0 0 Ron Taketa Co-Chairman 1.00 X X 0 0 0 Kyle Chock Secretary 0.10 X X 0 0 0 Thomas Toma Trustee 0.10 X 0 0 0 Conrad Murashige Trustee 0.10 X 0 0 0 Leonard Hoshijo Trustee 0.10 X 0 0 0 Roy Morioka Trustee 0.10 X 0 0 0 Vince Nihipali Trustee 0.10 X 0 0 0 Dale Sakamoto-Yoneda Trustee 0.10 X 0 0 0 Sheri Mau Alternate Trustee 0.10 X 0 0 0 Sean Newcamp Trustee 0.10 X 0 0 0 Mitchell Tynanes Trustee 0.10 X 0 0 0 Justin Kochi Trustee 0.10 X 0 0 0 Garrett Takara Alternate Trustee 0.10 X 0 0 0 Mike Goodnight Alternate Trustee 0.10 X 0 0 0 Edmund Aczon Executive Director 40.00 X 50000 0 8545 50000 0 8545 0 0 0 0 Hawaii Regional Council of Carpenters 1311 Houghtailing Street Honolulu HI 96817 Training services 610110 1 Employer Contributions 230000 3198011 3198011 3198011 20936 20936 26129 1448 24681 24681 24681 3243628 3222692 0 20936 X 58545 136582 5409 25128 19051 94832 29100 33633 1234 760064 36619 2134 233034 1819 8341 46534 557923 51840 Training expenses 119121 7679 2228622 2581503 4241723 244414 322857 400000 0 24126 61371 25730981 3475563 18498973 22255418 1004627 1787957 0 3529 22753643 28672855 41266 97793 2452058 2363150 2493324 2460943 X 0 0 0 0 20260319 26211912 20260319 26211912 22753643 28672855 X 1015006 -11677 4948264 X X 0 1 X 1 0 7383349 7383349 16710429 2353211 14357218 1381571 1122352 259219 255632 255632 22255418 X 3230717 -11677 -11677 3242394 1234 1234 3243628 2227388 0 2227388 1234 1234 2228622 Part X, Line 2: The Fund's audited financial statement's FIN 48 (ASC 740) footnotes states the following: "The Fund's three most recent tax years (2011, 2012 and 2013) are open to examination by the Internal Revenue Service. Management is not aware of any uncertain tax positions taken on previously filed tax returns." Form 990, Part VI, Section A, line 2 The Board of Trustees is composed of twelve individuals, six of whom are "union" trustees and six of whom are "contractor" trustees. The "union" trustees are appointed by the Hawaii Regional Council of Carpenters. The "contractor" trustees are appointed by the General Contractors Labor Association, the Building Industry Labor Association and the Hawaii Wall & Ceiling Industry Association. Form 990, Part VI, Section A, line 3 The board of trustees has contracted with a third party administrator, Hawaii Benefit Administrators, Inc. ("HBAI") to provide administrative services such as cash receipt and disbursement processing, accounting services, financial reporting, and other services as directed by the board. Form 990, Part VI, Section A, line 7a The governing board is appointed by the Hawaii Regional Council of Carpenters, the General Contractors Labor Association, the Building Industry Labor Association and the Hawaii Wall & Ceiling Industry Association. Form 990, Part VI, Section B, line 11 Form 990 was provided to the Board of Trustees in advance of its regularly scheduled board meeting, and reviewed with the trustees by the tax preparer. Form 990, Part VI, Section C, line 19 The organization does not make its governing documents or financial statements available to the general public. Form 990, Part IX, line 11g Training Instructors 99,896. Training Services 610,110. Training Center - Consulting 47,808. Benefit plan set up/consulting 2,250. Form 990, Part XI, line 9: Merger of Hawaii Carpenters Drywall Training Fund into the Fund 4,948,264. Form 990, Part XII, Line 2c: The Fund's process for appointing and overseeing the results of the annual audit by the board of trustees is unchanged from the prior year. Form 990 Part XI Line 9 Other Changes in Net Assets Effective August 1, 2014 and pursuant to an Agreement and Plan to Merge document, the Hawaii Carpenters Drywall Training Fund was merged with and into the Hawaii Carpenters Apprenticeship and Training Fund. The net assets of the Drywall Fund, consisting primarily of property, equipment, investments and working capital accounts, were transferred to this Fund as of that date. This merger was also reported on the Drywall Fund's final form 990 for the period January 1, 2014 to August 1, 2014, EIN 99-0143105. Hawaii Carpenters Vacation & Holiday Fund 200 N Vineyard Blvd Suite 100 Honolulu HI 96817 996025504 To provide vacation and holiday benefits to unionized employees HI 501(c)(9) None 0 Hawaii Carpenters Health & Welfare Fund 200 N Vineyard Blvd Suite 100 Honolulu HI 96817 996014752 To provide health & welfare benefits to unionized employees HI 501(c)(9) None 0 Hawaii Carpenters Market Recovery Program Fund 200 N Vineyard Blvd Suite 100 Honolulu HI 96817 990264270 To explore joint employer/employee work opportunities HI 501(c)(5) None 0 Hawaii Carpenters Financial Security Fund 200 N Vineyard Blvd Suite 100 Honolulu HI 96817 990264272 Employee benefit plan providing retirement benefits HI None 0 Hawaii Carpenters 401(k) Fund 200 N Vineyard Blvd Suite 100 Honolulu HI 96817 550822045 Employee benefit plan providing retirement benefits HI None 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0