ROOFERS UNION LOCAL 221 HEALTH & WELFARE TRUST FUND: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- ROOFERS UNION LOCAL 221 HEALTH & WELFARE TRUST FUND (EIN 99-6006907)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-01-10
- IRS object ID
- 201420139349301627
- 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 | 2014-01-10T19:57:43-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | 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 | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 996006907 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Roofers Union Local 221 Health and Welfare Plan | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ROOF | 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 | Vaughn Chong | Name |
| Title | Trustee | Title |
| Phone | 8088417575 | Phone |
| Date Signed | 2014-01-10 | 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 | 2014-01-01 | 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 | Vaughn Chong | 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 | 4936205 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | N/A | WebSite |
| Type Of Organization Trust | X | TypeOfOrganizationTrust |
| Year Formation | 1965 | YearFormation |
| State Legal Domicile | HI | StateLegalDomicile |
| Activity Or Mission Description | The purpose of the plan is to provide health and welfare benefits to employees covered by the collective bargaining agreement. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 6 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 6 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | 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 | 1577913 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1129975 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 66956 | InvestmentIncomePriorYear |
| Investment Income Current Year | 227252 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1991 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1646860 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1357227 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 1525849 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 1156542 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 0 | 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 | 181416 | OtherExpensePriorYear |
| Other Expenses Current Year | 173106 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1707265 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1329648 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -60405 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 27579 | RevenuesLessExpensesCY |
| Total Assets BOY | 7611308 | TotalAssetsBOY |
| Total Assets EOY | 7349477 | TotalAssetsEOY |
| Total Liabilities BOY | 1042668 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 773623 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 6568640 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 6575854 | NetAssetsOrFundBalancesEOY |
| Mission Description | The purpose of the Plan is to provide health and welfare benefits to employees covered by the collective bargaining agreement. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | The Plan provided health and welfare benefits to employees covered by the collective bargaining agreement. | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | 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 | 0 | 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 | 0 | 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 | 0 | 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 | 7 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| 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 |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 6 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 6 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | 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 |
| Upon Request | X | UponRequest |
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 Suite 100 | AddressLine1 |
| City | Honolulu | City |
| State | HI | State |
| ZIP Code | 96817 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (10 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| Tai Ai | ||||||
| Trustee/Co-Chairman | 1.00 | X | X | 0 | 0 | 0 |
| Scot Jimenez | ||||||
| Former Trustee | 0.10 | X | 0 | 0 | 0 | |
| Roy Fabella | ||||||
| Former Trustee | 0.10 | X | 0 | 0 | 0 | |
| Vaughn Chong | ||||||
| Trustee/Chairman | 1.00 | X | X | 0 | 0 | 0 |
| Mariano Ponsiano | ||||||
| Former Alternate Trustee | 0.10 | X | 0 | 0 | 0 | |
| Enrique Subiono | ||||||
| Trustee/Secretary | 0.10 | X | X | 0 | 85989 | 26919 |
| Nephi Kaonohi | ||||||
| Trustee | 0.10 | X | 0 | 0 | 0 | |
| Tim Lyons | ||||||
| Alternate Trustee | 0.10 | X | 0 | 0 | 0 | |
| Scott Ai | ||||||
| Trustee | 0.10 | X | 0 | 0 | 0 | |
| Dora Fong | ||||||
| Trustee | 0.10 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 85989 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 26919 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Hawaii Benefit Administrators Inc | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 N Vineyard Blvd Ste 100 | AddressLine1 |
| City | Honolulu | City |
| State | HI | State |
| ZIP Code | 96817 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | Administrative services | DescriptionOfServices |
| Compensation | 105354 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Employer contributions | 900099 | 1064378 | 1064378 |
| Participant contributions | 900099 | 46787 | 46787 |
| Liquidated damages | 900099 | 18810 | 18810 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1129975 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 264543 | TotalRevenueColumn |
| Exclusion | $264,543 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3541687 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3578978 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -37291 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -37291 | TotalRevenueColumn |
| Exclusion | -$37,291 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1357227 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1129975 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $227,252 | ExclusionAmount |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1156542 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 105354 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7631 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16963 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15117 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16034 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3327 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1781 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3702 | Total |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3197 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1329648 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33900 | BOY |
| EOY | 41638 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3763920 | BOY |
| EOY | 1809818 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 99537 | BOY |
| EOY | 176112 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1164 | BOY |
| EOY | 1605 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3694425 | BOY |
| EOY | 5286548 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18362 | BOY |
| EOY | 33756 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7611308 | BOY |
| EOY | 7349477 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2788 | BOY |
| EOY | 4172 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1039880 | BOY |
| EOY | 769451 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1042668 | BOY |
| EOY | 773623 | 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 | 6568640 | BOY |
| EOY | 6575854 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6568640 | BOY |
| EOY | 6575854 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7611308 | BOY |
| EOY | 7349477 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 27579 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | -20365 | 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 D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Plan benefit obligations | Description |
| Amount | $769,451 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 769451 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 1326936 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -20365 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | -20365 | RevenueNotRptdF990 |
| Revenue Subtotal | 1347301 | RevenueSubtotal |
| Investment Expenses Not Included | 9926 | InvestmentExpensesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 9926 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 1357227 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1319722 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1319722 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 9926 | InvestmentExpensesNotIncluded2 |
| Expenses Not Rptd On Fin Stmt | 9926 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 1329648 | 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 | Accounting principles generally accepted in the United States of America require Fund management to evaluate tax positions taken by the Fund and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. The Fund administrator has analyzed the tax positions taken by the Fund and has concluded that as of June 30, 2013, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Fund is subject to routine audits by taxing jurisdictions, however there are currently no audits for any tax periods in progress. The Fund administrator believes the Fund is no longer subject to income tax examinations for fiscal years prior to fiscal 2010. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| Form 990, Part VI, Section A, line 2 | Trustee Subiono is an employee of a sister Roofers Trust Fund that has common trustees with this Fund, and thus has a business relationship, as defined in the instructions to form 990, with those trustees. |
| Form 990, Part VI, Section A, line 7a | The governing board is appointed by the Local Union No. 221 of the United Union of Roofers, Waterproofers and Allied Workers; and the Roofing Contractors Association of Hawaii. |
| Form 990, Part VI, Section B, line 11 | Form 990 is reviewed with the Trustees by the tax preparer. |
| Form 990, Part VI, Section B, line 12c | The trustees report annually on any instances that could give rise to conflict of interest. |
| Form 990, Part VI, Section C, line 19 | The Plan does not make its governing documents, conflict of interest policy or financial statements available to the public. |
| The process for hiring the independent auditor and reviewing the results of the annual audit has not changed from the prior year. | |
| The board of trustees retains management control over the Fund. The organization utilizes the services of a third party administrator to provide certain administrative services. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (4 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 |
|---|---|---|---|---|---|---|---|---|---|
| Roofers Union Local 221 Training Plan | |||||||||
| 200 N Vineyard Blvd | Honolulu | HI | 96817 | 237152750 | Provides training benefits to unionized employees. | HI | 501(c)(5) | None | 0 |
| Roofers Union Local 221 Vacation & Health Trust Fund | |||||||||
| 200 N Vineyard Blvd | Honolulu | HI | 96817 | 996005504 | Provides vacation & holiday benefits to unionized employees | HI | 501(c)(9) | None | 0 |
| Roofers Union Local 221 Pension Plan | |||||||||
| 200 N Vineyard Blvd | Honolulu | HI | 96817 | 990208117 | Provides retirement benefits to unionized employees | HI | None | 0 | |
| Roofers Union Local 221 Annuity Plan | |||||||||
| 200 N Vineyard Blvd | Honolulu | HI | 96817 | 990174607 | Provides retirement benefits to unionized employees | HI | None | 0 | |
Form990 Schedule R Part IV Form990ScheduleRPartIV (18 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode |
|---|---|---|---|
| A TEAM PACIFIC ROOFING | |||
| 3790 SCHACHT ST | FAIRBANKS | AK | 99701 |
| A TO Z ROOFING COMPANY | |||
| 94-150 LEOLEO ST 17A | WAIPAHU | HI | 96797 |
| ALCAL SPECIALTY | |||
| 946 N MARKET BLVD | SACRAMENTO | CA | 95834 |
| BEACHSIDE ROOFING LLC | |||
| 91-571 NUKUAWA ST | KAPOLEI | HI | 96707 |
| BUCK ROOFING CO INC | |||
| 47-609 HUI ULILI ST | KANEOHE | HI | 96744 |
| FIDDLER ROOFING | |||
| PO BOX 894510 | MILILANI | HI | 96789 |
| HAAS INSULATION INC | |||
| 94-1388 MOANIANI ST 111 | WAIPAHU | HI | 96797 |
| HONOLULU ROOFING COMPANY | |||
| 2004 KAHAI ST | HONOLULU | HI | 96819 |
| JOYACE ROOFING LLC | |||
| PO BOX 822303 | PEARL CITY | HI | 96782 |
| LEEWARD ROOFING & GENERAL | |||
| PO BOX 886 | WAIANAE | HI | 96797 |
| OMEGA ROOFING LLC | |||
| 4321 LIKINI STREET | HONOLULU | HI | 96818 |
| PACIFIC TECH CONSTRUCTION | |||
| C/O ALTRES 967 KAPIOLANI BLVD | HONOLULU | HI | 96814 |
| PROTECH ROOFING LLC | |||
| PO BOX 31226 | HONOLULU | HI | 96820 |
| ROOFERS TRAINING OFFICE | |||
| PO BOX 17250 | HONOLULU | HI | 96817 |
| ROOFERS UNION LOCAL 221 | |||
| PO BOX 17250 | HONOLULU | HI | 96817 |
| TYSON'S INC | |||
| 533 ONEAWA STREET | KAILUA | HI | 96734 |
| ULTIMATE ROOFING INC | |||
| 519 MANONO ST | HILO | HI | 96720 |
| WESTERN WATERPROOFING CO | |||
| 1637 NORTHWARSON ROAD | ST LOUIS | MO | 63132 |
| 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 | 0 | 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 |
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