HAWAII CARPENTERS MARKET RECOVERY PROGRAM FUND: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- HAWAII CARPENTERS MARKET RECOVERY PROGRAM FUND (EIN 99-0264270)
- Tax period
- 2012-09-01 to 2013-08-31
- Filed
- 2014-02-24
- IRS object ID
- 201410559349300036
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2014-02-24T17:56:01-06:00 | Timestamp |
| Tax Period End Date | 2013-08-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 205496781 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | James P Hasselman CPA LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 11149 | AddressLine1 |
| City | Honolulu | City |
| State | HI | State |
| ZIP Code | 96828 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-09-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 990264270 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Hawaii Carpenters Market Recovery Program Fund | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | HAWA | NameControl |
| Phone | 8088417575 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 N Vineyard Blvd No 100 | AddressLine1 |
| City | Honolulu | City |
| State | HI | State |
| ZIP Code | 96817 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Thalia Choy | Name |
| Title | Co-Chair of Board of Trustees | Title |
| Phone | 8088417575 | Phone |
| Date Signed | 2014-02-06 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | James Hasselman | Name |
| PTIN | P00653759 | PTIN |
| Phone | 8087215483 | Phone |
| Date Prepared | 2014-02-24 | DatePrepared |
| Self Employed | X | SelfEmployed |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Thalia Choy | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 N Vineyard Blvd No 100 | AddressLine1 |
| City | Honolulu | City |
| State | HI | State |
| ZIP Code | 96817 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 4990922 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.prp-hawaii.com | WebSite |
| Type Of Organization Trust | X | TypeOfOrganizationTrust |
| Year Formation | 1987 | YearFormation |
| State Legal Domicile | HI | StateLegalDomicile |
| Activity Or Mission Description | To explore ways of assisting the economic development of Hawaii's carpentry industry. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 10 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 10 | NbrIndependentVotingMembers |
| Total Nbr Employees | 19 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1874876 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 2632931 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 422571 | InvestmentIncomePriorYear |
| Investment Income Current Year | 463930 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 35521 | OtherRevenuePriorYear |
| Other Revenue Current Year | 35902 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2332968 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3132763 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 185233 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 79250 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 907643 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 887823 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 5826990 | OtherExpensePriorYear |
| Other Expenses Current Year | 4203171 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 6919866 | TotalExpensesPriorYear |
| Total Expenses Current Year | 5170244 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -4586898 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -2037481 | RevenuesLessExpensesCY |
| Total Assets BOY | 13454092 | TotalAssetsBOY |
| Total Assets EOY | 10955821 | TotalAssetsEOY |
| Total Liabilities BOY | 665790 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 397505 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 12788302 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 10558316 | NetAssetsOrFundBalancesEOY |
| Mission Description | To study and explore ways of eliminating potential problems that inhibit the economic development of the carpentry industry in Hawaii. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | The Fund was established to "recover" the construction market lost to non-union labor, and to promote the benefits of unionized construction to developers, government, other contractors, and the general community. Market research, investigations, marketing, political action and promotion of high-tech in the state are some of the many means used to achieve this goal. | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 1 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 17 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 19 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 10 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 10 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Other Website | X | OtherWebsite |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Hawaii Benefit Administrators Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 8088417575 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 N Vineyard Blvd | AddressLine1 |
| City | Honolulu | City |
| State | HI | State |
| ZIP Code | 96817 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (20 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| Thalia Choy | ||||||
| Co-Chairperson | 1.00 | X | X | 0 | 0 | 0 |
| Leonard Hoshijo | ||||||
| Co-Chairperson | 1.00 | X | X | 0 | 0 | 0 |
| Alan Shintani | ||||||
| Trustee | 0.10 | X | 0 | 0 | 0 | |
| Lance Yoshimura | ||||||
| Trustee | 0.10 | X | 0 | 0 | 0 | |
| Steven Hidano | ||||||
| Former Trustee | 0.10 | X | 0 | 0 | 0 | |
| Mark Kapahu | ||||||
| Former Secretary | 0.10 | X | X | 0 | 0 | 0 |
| Ken Kawamoto | ||||||
| Trustee | 0.10 | X | 0 | 0 | 0 | |
| Sean Newcamp | ||||||
| Trustee | 0.10 | X | 0 | 0 | 0 | |
| Gerard Sakamoto | ||||||
| Trustee | 0.10 | X | 0 | 0 | 0 | |
| Willie Maglinti | ||||||
| Former Trustee | 0.10 | X | 0 | 0 | 0 | |
| Bill Wilson | ||||||
| Trustee | 0.10 | X | 0 | 0 | 0 | |
| Lance Wilhelm | ||||||
| Alternate trustee | 0.10 | X | 0 | 0 | 0 | |
| Craig Fukuda | ||||||
| Former Alternate trustee | 0.10 | X | 0 | 0 | 0 | |
| John White | ||||||
| Executive Director | 40.00 | X | X | 105700 | 0 | 23483 |
| Darren Ho | ||||||
| Former Alternate trustee | 0.10 | X | 652 | 0 | 0 | |
| Shayne Chung | ||||||
| Secretary | 0.10 | X | X | 0 | 0 | 0 |
| Kyle Chock | ||||||
| Trustee | 0.10 | X | 0 | 0 | 0 | |
| Paul Chang | ||||||
| Alternate Trustee | 0.10 | X | 0 | 0 | 0 | |
| Mitchell Tynanes | ||||||
| Alternate Trustee | 0.10 | X | 0 | 0 | 0 | |
| Justine Izumi | ||||||
| Alternate Trustee | 0.10 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 106352 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 23483 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Media Strategies & Research | |||||
| 8999 East Vassar Avenue | Denver | CO | 80231 | Advertising | 1884274 |
| Chun & Yonamine Advertising | |||||
| PO Box 240576 | Honolulu | HI | 96825 | Advertising | 1345403 |
| Mission Control Inc | |||||
| 114A Mansfield Hollow Road | Mansfield Center | CT | 06250 | Printed materials | 800681 |
| Remedy Intelligent Staffing | |||||
| 876 Curtis Street 102 | Honolulu | HI | 96813 | Temporary staffing | 530591 |
| Tulchin Research LLC | |||||
| 182 Second Street Ste 400 | San Francisco | CA | 94105 | Polling & Strategic Consulting | 403932 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 12 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Employer Contributions | Description |
| Business Code | 230000 | BusinessCode |
| Total Revenue Column | 2632931 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2632931 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 2632931 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 391863 | TotalRevenueColumn |
| Exclusion | $391,863 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 35902 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 35902 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 35902 | TotalRevenueColumn |
| Related Or Exempt Function Income | 35902 | RelatedOrExemptFunctionIncome |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1930226 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1858159 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 72067 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 72067 | TotalRevenueColumn |
| Related Or Exempt Function Income | 72067 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3132763 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2740900 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $391,863 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 79250 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 133122 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 541635 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 54277 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 96949 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 61840 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 193177 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22649 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 852079 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 246936 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40882 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18594 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 98103 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 53236 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16999 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 98182 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15368 | Total |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| Political action expens | 2238943 |
| Special events and prog | 123745 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 184278 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5170244 | Total |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1188858 | BOY |
| EOY | 348646 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 226665 | BOY |
| EOY | 374362 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9788 | BOY |
| EOY | 24694 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 3099164 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 484173 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2701338 | BOY |
| EOY | 2614991 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9327443 | BOY |
| EOY | 7593128 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13454092 | BOY |
| EOY | 10955821 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 515480 | BOY |
| EOY | 270379 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 150310 | BOY |
| EOY | 127126 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 665790 | BOY |
| EOY | 397505 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12788302 | BOY |
| EOY | 10558316 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12788302 | BOY |
| EOY | 10558316 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13454092 | BOY |
| EOY | 10955821 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -2037481 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | -192505 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | 2238943 | PoliticalExpenditures |
| Amt Expended For527 Activities | 2226193 | AmtExpendedFor527Activities |
| Amt Of Internal Funds Contributed | 12750 | AmtOfInternalFundsContributed |
| Total Exmpt Function Expenditures | 2238943 | TotalExmptFunctionExpenditures |
| Form1120 Pol Filed | 1 | Form1120PolFiled |
Sec527 Pol Orgs Sec527PolOrgs (17 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | Amt Of Contribs Recd DeliveredAmtOfContribsRecdDelivered | EINEIN |
|---|---|---|---|---|---|
| Caldwell for Mayor | |||||
| PO Box 61208 | Honolulu | HI | 96839 | 500 | |
| Cindy Evans for State Representative | |||||
| PO Box 384255 | Waiakolo | HI | 96738 | 200 | |
| Friends of Aaron Johanson | |||||
| PO Box 30388 | Honolulu | HI | 96820 | 100 | |
| Friends of Donna Mercado Kim | |||||
| 1528 Onipaa Streeet | Honolulu | HI | 96819 | 500 | 990268749 |
| Friends of Ernie Martin | |||||
| PO Box 235354 | Honolulu | HI | 968233505 | 1000 | |
| Friends of J Ikaika Anderson | |||||
| 45-428 Kamehameha Hwy | Kaneohe | HI | 96744 | 2000 | |
| Friends of Jake Bradshaw | |||||
| PO Box 1097 | Waialua | HI | 96791 | 500 | |
| Friends of Jill Tokuda | |||||
| PO Box 6068 | Kaneohe | HI | 96744 | 200 | |
| Friends of Joe Souki | |||||
| PO Box 632 | Wailuku | HI | 96793 | 250 | |
| Friends of Karl Rhoads | |||||
| PO Box 37443 | Honolulu | HI | 96837 | 250 | |
| Friends of Kymberly Pine | |||||
| PO Box 2635 | Ewa Beach | HI | 96706 | 4000 | |
| Friends of Michelle Kidani | |||||
| PO Box 894515 | Mililani | HI | 96789 | 500 | |
| Friends of Scott Nishimoto | |||||
| 3191 Charles Street | Honolulu | HI | 96816 | 200 | 440049619 |
| Friends of Sylvia Luke | |||||
| PO Box 2804 | Honolulu | HI | 96803 | 250 | |
| J Kalani English Election | |||||
| PO Box 878 | Hana Maui | HI | 96713 | 100 | 990351804 |
| Kouchi for Senate | |||||
| 3391 Eono Street | Lihue | HI | 96766 | 200 | |
| Shan's Friends | |||||
| PO Box 2578 | Wailuku | HI | 967932578 | 2000 | |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Organizations Direct and Indirect Political Campaign Activities: | Identifier |
| Return Reference | Part I-A, Line 1: | ReturnReference |
| Explanation | The organization provided campaign contributions to various candidates for public office. The organization also incurred political expenditures in connection with a county election. | Explanation |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 438919 | OtherCostOrOtherBasis |
| Book Value | 438919 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2162195 | OtherCostOrOtherBasis |
| Depreciation | 148235 | Depreciation |
| Book Value | 2013960 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 216881 | OtherCostOrOtherBasis |
| Depreciation | 116867 | Depreciation |
| Book Value | 100014 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 281169 | OtherCostOrOtherBasis |
| Depreciation | 219071 | Depreciation |
| Book Value | 62098 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 2614991 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Security Deposit | $2,959 |
| Income taxes payable-Form 1120POL | $124,167 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 127126 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 2940258 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -192505 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | -192505 | RevenueNotRptdF990 |
| Revenue Subtotal | 3132763 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 3132763 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 5170244 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 5170244 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 5170244 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Description of Uncertain Tax Positions Under FIN 48: | Identifier |
| Return Reference | Part X, Line 2: | ReturnReference |
| Explanation | The Fund's audited financial statements contain the following disclosure relating to uncertain tax positions: "The Fund's three most recent tax years (fiscal 2010, 2011 and 2012) are open to examination by the Internal Revenue Service. Management is not aware of any uncertain tax positions taken on previously filed tax returns." | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 0 | RecordsMaintained |
Recipient Table RecipientTable (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|
| Good Beginnings Alliance | ||||||
| 33 South King Street 200 | Honolulu | HI | 96813 | 501(c)(3) | 10000 | Financial support to recipient. |
| American Heart Association | ||||||
| 677 Ala Moana Blvd Suite 600 | Honolulu | HI | 96813 | 501(c)(3) | 5000 | Financial support to recipient. |
| Move Oahu Forward | ||||||
| 900 Fort Street Mall Suite 305 | Honolulu | HI | 96813 | 5000 | Financial support to recipient. | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 2 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 1 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: The organization provides financial assistance to nonprofit organizations in Hawaii, primarily through participation in the recipients' fundraising events. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Hawaii Benefit Administrators Inc (HBAI) | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | One or more Trustees of the organization is also a director of HBAI. | Relationship |
| Amount Of Transaction | 48566 | AmountOfTransaction |
| Description Of Transaction | The organization contracted with HBAI to provide administrative services to the Fund. This transaction was approved by the Board of Trustees. | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Form 990, Part VI, Section A, line 2 | The Board of Trustees is composed of ten individuals, five of whom are "union" trustees and five 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 and/or the Building Industry Labor Association. | |
| Form 990, Part VI, Section A, line 3 | Management control is retained by the Board of Trustees. Administrative duties have been contracted to a third party administrator. | |
| 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; and/or the Building Industry Labor 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 B, line 12c | The conflicts of interest policy is monitored on an ongoing basis as part of regular Board of Trustee meetings. | |
| Form 990, Part VI, Section C, line 19 | The organization does not make its governing documents, conflict of interest policy, or financial statements available to the public. | |
| Form 990, Part IX, line 11g | Administrative Fees : Total expenses 48,566. Bank Custodial Fees : Total expenses 4,434. Professional Services : Total expenses 799,079. | Other Fees |
| The process for reviewing the results of the annual audit has not changed from the prior year. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (6 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|
| Hawaii Carpenters Apprenticeship Training Fund | |||||||||
| 200 N Vineyard Blvd Suite 100 | Honolulu | HI | 96817 | 990119158 | To provide education and training benefits to unionized employees | HI | 501(c)(5) | 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 Drywall Training Fund | |||||||||
| 200 N Vineyard Blvd Suite 100 | Honolulu | HI | 96817 | 990143105 | To provide education and training benefits to unionized employees | HI | 501(c)(5) | None | 0 |
| 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 Financial Security Fund | |||||||||
| 200 N Vineyard Blvd Suite 100 | Honolulu | HI | 96817 | 990264272 | Employee benefit plan providing retirement benefits | HI | 501(a) | None | 0 |
| Hawaii Carpenters 401(k) Fund | |||||||||
| 200 N Vineyard Blvd Suite 100 | Honolulu | HI | 96817 | 550822045 | Employee benefit plan providing retirement benefits | HI | 501(a) | None | 0 |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Hawaii Benefit Administrators Inc | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 N Vineyard Blvd Suite 100 | AddressLine1 |
| City | Honolulu | City |
| State | HI | State |
| ZIP Code | 96817 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 990329747 | EIN |
| Primary Activity | Administrative services | PrimaryActivity |
| Legal Domicile State | HI | LegalDomicileState |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | None | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Hawaii Benefit Administrators Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | M | TransactionType |
| Amount Involved | 48566 | AmountInvolved |
| Method Of Amt Determination | Service agreement | MethodOfAmtDetermination |