2014-06-01T11:26:39-05:00 2013-12-31 205496781 James P Hasselman CPA LLC PO Box 11149 Honolulu HI 96828 990 2013-01-01 990119158 Hawaii Carpenters Apprenticeship and Training Fund HAWA 8088417575 200 N Vineyard Blvd No 100 Honolulu HI 96817 Leonard Hoshijo Co-Chair of Board of Trustees 8088417575 2014-05-24 1 James Hasselman P00653759 8087215483 2014-05-21 X 2013 2015-11-30 17:44:51Z Leonard Hoshijo 200 N Vineyard Blvd No 100 Honolulu HI 96817 2929559 0 X N/A X 1967 HI To provide training and education to unionized carpenter apprentices and journeymen. 10 10 0 0 0 0 0 0 2428096 2910639 5699 18920 0 0 2433795 2929559 0 0 0 0 172 0 0 0 0 2258449 2028894 2258621 2028894 175174 900665 24712153 22753643 5341936 2493324 19370217 20260319 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 42 0 1 0 0 0 0 0 0 0 X 10 10 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 X Conrad Murashige Trustee 1.00 X 0 0 0 Ron Taketa Co-Chairman 1.00 X X 0 0 0 Thomas Toma Trustee 0.10 X 0 0 0 Claude Matsumoto Co-Chairman 0.10 X X 0 0 0 Leonard Hoshijo Trustee 0.10 X 0 0 0 Roy Morioka 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 Mitchell Tynanes Trustee 0.10 X 0 0 0 Justin Kochi Trustee 0.10 X 0 0 0 Kyle Chock Secretary 0.10 X X 0 0 0 0 0 0 0 0 0 0 Hawaii Regional Council of Carpenters 1311 Houghtailing Street Honolulu HI 96817 Training services 629511 1 Employer Contributions 230000 2910639 2910639 2910639 18920 18920 2929559 2910639 0 18920 X 72244 47956 15665 769017 23210 2932 254895 2019 11013 101709 508757 36993 Training expenses 176668 5816 2028894 3983914 2581503 252518 244414 600000 400000 21128 24126 20803114 2304141 18854593 18498973 1000000 1004627 24712153 22753643 922889 41266 4419047 2452058 5341936 2493324 X 0 0 0 0 19370217 20260319 19370217 20260319 24712153 22753643 900665 -10563 0 X X 0 1 X 1 0 5980512 5980512 13536590 1551272 11985318 1096868 752869 343999 189144 189144 18498973 X 2918996 -10563 -10563 2929559 0 2929559 2028894 0 2028894 0 2028894 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 (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." 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 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, 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 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 : Total expenses 77,493. Training Services : Total expenses 629,511. Training Center - Consulting : Total expenses 62,013. 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. 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 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 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