Civic Intelligence

Roofers Union Local 221 Training Plan

EIN 23-7152750 • 501(c)5 • Honolulu, HI

Profile

The purpose of the organization is to provide training and educational benefits to employees covered under the collective bargaining agreement.

200 N Vineyard Blvd 100Honolulu, HI 96817

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

70th percentile

0.02x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

80th percentile

0.07x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Net Margin

2nd percentile

-70%

Higher net margin than 2% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

89th percentile

$143,913

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 77.3% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Asset Growth

9th percentile

-15%

Faster asset growth than 9% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

93rd percentile

39%

Faster revenue growth than 93% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$693,359

Down $124,105 (-15%) from 2024

Liabilities

Up

$12,400

Up $253 (+2.1%) from 2024

Net Assets

Down

$680,959

Down $124,358 (-15%) from 2024

Operations
Liabilities / Revenue80th percentileNet Margin2nd percentile

Revenue

Up

$186,094

Up $52,217 (+39%) from 2024

Expenses

Up

$316,418

Up $21,392 (+7.3%) from 2024

Net Income

Up

-$130,324

Up $30,825 (+19%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth9th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,309,881Liabilities 2011: $3,659Net Assets 2011: $1,306,2222011Assets 2012: $1,441,024Liabilities 2012: $4,851Net Assets 2012: $1,436,1732012Assets 2013: $1,465,160Liabilities 2013: $3,754Net Assets 2013: $1,461,4062013Assets 2014: $1,489,401Liabilities 2014: $3,921Net Assets 2014: $1,485,4802014Assets 2015: $1,552,434Liabilities 2015: $3,186Net Assets 2015: $1,549,2482015Assets 2016: $1,705,786Liabilities 2016: $5,884Net Assets 2016: $1,699,9022016Assets 2017: $1,786,231Liabilities 2017: $7,910Net Assets 2017: $1,778,3212017Assets 2018: $1,702,691Liabilities 2018: $7,042Net Assets 2018: $1,695,6492018Assets 2019: $1,592,385Liabilities 2019: $8,996Net Assets 2019: $1,583,3892019Assets 2020: $1,445,509Liabilities 2020: $11,350Net Assets 2020: $1,434,1592020Assets 2021: $1,299,684Liabilities 2021: $10,044Net Assets 2021: $1,289,6402021Assets 2022: $1,112,286Liabilities 2022: $12,154Net Assets 2022: $1,100,1322022Assets 2023: $953,836Liabilities 2023: $9,713Net Assets 2023: $944,1232023Assets 2024: $817,464Liabilities 2024: $12,147Net Assets 2024: $805,3172024Assets 2025: $693,359Liabilities 2025: $12,400Net Assets 2025: $680,9592025

Highlighted filing

2025

Assets$693,359
Liabilities$12,400
Net Assets$680,959
Open 2025 Filing

Operations Trend

Revenue Growth93rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KExpenses 2011: $188,2472011Expenses 2012: $191,1522012Expenses 2013: $200,2562013Revenue 2014: $234,885Expenses 2014: $209,537Net Income 2014: $25,3482014Revenue 2015: $289,115Expenses 2015: $217,139Net Income 2015: $71,9762015Revenue 2016: $372,712Expenses 2016: $215,725Net Income 2016: $156,9872016Revenue 2017: $302,876Expenses 2017: $222,862Net Income 2017: $80,0142017Revenue 2018: $178,122Expenses 2018: $253,525Net Income 2018: -$75,4032018Revenue 2019: $157,024Expenses 2019: $276,374Net Income 2019: -$119,3502019Revenue 2020: $142,729Expenses 2020: $279,519Net Income 2020: -$136,7902020Revenue 2021: $102,132Expenses 2021: $255,709Net Income 2021: -$153,5772021Revenue 2022: $98,368Expenses 2022: $267,638Net Income 2022: -$169,2702022Revenue 2023: $121,202Expenses 2023: $283,141Net Income 2023: -$161,9392023Revenue 2024: $133,877Expenses 2024: $295,026Net Income 2024: -$161,1492024Revenue 2025: $186,094Expenses 2025: $316,418Net Income 2025: -$130,3242025

Highlighted filing

2025

Revenue$186,094
Expenses$316,418
Net Income-$130,324
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$693,359
Liabilities
$12,400
Net assets
$680,959
Revenue
$186,094
Expenses
$316,418
Net income
-$130,324
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.69$0.01$0.68$0.19$0.32$0.13
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.01$0.81$0.13$0.30$0.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.01$0.94$0.12$0.28$0.16
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.01$1.10$0.10$0.27$0.17
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.01$1.29$0.10$0.26$0.15
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$0.01$1.43$0.14$0.28$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.59$0.01$1.58$0.16$0.28$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.70$0.01$1.70$0.18$0.25$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.79$0.01$1.78$0.30$0.22$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$0.01$1.70$0.37$0.22$0.16
2015Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$0.29$0.22$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$0.23$0.21$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.00$1.46$0.20
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.00$1.44$0.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.00$1.31$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 25, 2026
Return Version
2024v5.2
Gross Receipts
$403,732
Mission and Program Overview

Mission

The purpose of the organization is to provide training and educational benefits to employees covered under the collective bargaining agreement.

To provide training and other educational benefits for unionized employees in the roofing and waterpoofing industry in Hawaii.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$805,317$680,959▼ $124,358
Investments in Publicly Traded Securities$728,171$551,997▼ $176,174
Savings and Temporary Cash Investments$57,201$111,413▲ $54,212
Accounts Receivable$10,766$19,372▲ $8,606
Prepaid Expenses and Deferred Charges$7,853$5,284▼ $2,569
Cash and Non-Interest-Bearing Accounts$6,357$4,097▼ $2,260
Land, Buildings, and Equipment, Net$6,441$521▼ $5,920
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$817,464$693,359▼ $124,105
Other Assets Total$675$675→ $0
Liabilities
Accounts Payable and Accrued Expenses$12,147$12,400▲ $253
Total Liabilities$12,147$12,400▲ $253
Net Assets / Fund Balance
Total Net Assets Fund Balance$805,317$680,959▼ $124,358
Total Liabilities and Net Assets / Fund Balance$817,464$693,359▼ $124,105

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$521$50,038$50,559
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Enrique SubionoTraining Services CoordinaFT$104,576$39,337$143,913

Board Members and Trustees

NameTitle
Scott AiTrustee, Co-Chairman
Vaughn ChongTrustee, Co-Chairman, Secr
Jason ClarkAlternate Trustee
Fred Kaohe JrTrustee
Hina ChowTrustee
Tim LyonsTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$151,398
Investment Income
$34,696
Other Revenue
$0
Change in Net Assets
$-130,324

Audited Revenue Reconciliation

Revenue per Audited Statements
$184,394
Revenue Not Reported on Financial Statements
$1,700
Revenue Not Reported on Form 990
$5,966
Total Revenue per Audited Statements
$190,360
Total Revenue per Form 990
$186,094
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$178,303
Other Expenses$138,115
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$142,164
Conferences and Meetings---$33,586
Other Salaries and Wages---$23,926
Fees for Services Management---$23,819
Occupancy---$15,555
Insurance---$14,945
Fees for Services Accounting---$13,361
Payroll Taxes---$12,213
Travel---$7,194
Office Expenses---$6,952
Other Expenses---$6,427
Depreciation Depletion---$5,920
Fees for Services Other---$4,571
Fees for Services Legal---$1,894
Fees for Service Investment Mgmnt Fees---$1,700
All Other Expenses---$1,126
Information Technology---$1,065
Total Functional Expenses$0$0$0$316,418

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$316,418
Expenses per Audited Statements$314,718
Total Expenses per Audited Statements$314,718
Expenses Not Reported on Financial Statements$1,700
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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 11B

“Form 990 is provided to the Trustees for their review prior to being filed.”

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 organization does not make its governing documents, conflict of interest policy, or financial statements available to the public.”

Form 990, Part VI, Section A, line 3:

“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.”

Filing and Contact Details

Filer

Filer Name
Roofers Union Local 221 Training Plan
EIN
23-7152750
Phone
8088417575
Address
200 N Vineyard Blvd 100, Honolulu, HI 96817

Signing Officer

Name
Vaughn Chong
Title
Trustee
Phone
8088417575
Signed
2026-01-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vaughn Chong
Formed
1970
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
0

Preparer

Firm
James P Hasselman CPA LLC
Address
2101 Nuuanu Ave 505, Honolulu, HI 96817
Preparer
James Hasselman
Phone
8087215483
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The process for hiring the independent auditor and reviewing the results of the annual audit has not changed from the prior year.”

Financial Statement Notes

Part X, Line 2:

“The Fund's audit report contains the following FIN 48 disclosure: "Accounting principles generally accepted in the United States of America require fund management to evaluate tax positions taken by the plan 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, 2025, 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 tax audits for any tax periods in progress. The fund administrator believes the plan is no longer subject to income tax examinations for fiscal years prior to fiscal 2022."”

Raw XML AppendixShowing 400 of 411 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt012147
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt012400
IRS990/AccountsReceivableGrp/BOYAmt010766
IRS990/AccountsReceivableGrp/EOYAmt019372
IRS990/ActivitiesConductedPrtshpInd00
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IRS990/AllOtherExpensesGrp/TotalAmt01126
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Hawaii Benefit Administrators Inc
IRS990/BooksInCareOfDetail/PhoneNum08088417575
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0200 N Vineyard Blvd
IRS990/BooksInCareOfDetail/USAddress/CityNm0Honolulu
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096817
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
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IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt06357
IRS990/CashNonInterestBearingGrp/EOYAmt04097
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0142164
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
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IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt034696
IRS990/CYOtherExpensesAmt0138115
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0151398
IRS990/CYRevenuesLessExpensesAmt0-130324
IRS990/CYSalariesCompEmpBnftPaidAmt0178303
IRS990/CYTotalExpensesAmt0316418
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0186094
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt05920
IRS990/Desc0The Fund provided training and educational benefits to unionized employees in the roofing and waterproofing industry in Hawaii.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
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IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt013361
IRS990/FeesForServicesLegalGrp/TotalAmt01894
IRS990/FeesForServicesManagementGrp/TotalAmt023819
IRS990/FeesForServicesOtherGrp/TotalAmt04571
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt01700
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt639337
IRS990/Form990PartVIISectionAGrp/PersonNm0Vaughn Chong
IRS990/Form990PartVIISectionAGrp/PersonNm1Scott Ai
IRS990/Form990PartVIISectionAGrp/PersonNm2Tim Lyons
IRS990/Form990PartVIISectionAGrp/PersonNm3Fred Kaohe Jr
IRS990/Form990PartVIISectionAGrp/PersonNm4Hina Chow
IRS990/Form990PartVIISectionAGrp/PersonNm5Jason Clark
IRS990/Form990PartVIISectionAGrp/PersonNm6Enrique Subiono
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Trustee, Co-Chairman, Secr
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee, Co-Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Alternate Trustee
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IRS990/MoreThan5000KToIndividualsInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt0680959
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IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Employer Contributions
IRS990/ProgramServiceRevenueGrp/Desc1Other income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0151354
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt144
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0151354
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt144
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt035384
IRS990/PYOtherExpensesAmt0128123
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt098493
IRS990/PYRevenuesLessExpensesAmt0-161149
IRS990/PYSalariesCompEmpBnftPaidAmt0166903
IRS990/PYTotalExpensesAmt0295026
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0133877
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-130324
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0805317
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0680959
IRS990/SavingsAndTempCashInvstGrp/BOYAmt057201
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0111413
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0521
IRS990ScheduleD/EquipmentGrp/DepreciationAmt050038
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt050559
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01700
IRS990ScheduleD/ExpensesSubtotalAmt0314718
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt01700
IRS990ScheduleD/InvestmentExpensesNotIncldAmt01700
IRS990ScheduleD/NetUnrealizedGainsInvstAmt05966
IRS990ScheduleD/RevenueNotReportedAmt05966
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt01700
IRS990ScheduleD/RevenueSubtotalAmt0184394
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Fund's audit report contains the following FIN 48 disclosure: "Accounting principles generally accepted in the United States of America require fund management to evaluate tax positions taken by the plan 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, 2025, 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 tax audits for any tax periods in progress. The fund administrator believes the plan is no longer subject to income tax examinations for fiscal years prior to fiscal 2022."
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0521
IRS990ScheduleD/TotalExpensesPerForm990Amt0316418
IRS990ScheduleD/TotalRevenuePerForm990Amt0186094
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0190360
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0314718
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is provided to the Trustees for their review prior to being filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Trustees report annually on any instances that could give rise to conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization does not make its governing documents, conflict of interest policy, or financial statements available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The board of trustees retains management control over the Fund. The organization utilizes the services of a third party administrator to provide certain administrative services.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The process for hiring the independent auditor and reviewing the results of the annual audit has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section A, line 3:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2c
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0None
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1None
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2None
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt3None
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Roofers Union Local 221 Vacation & Holiday Trust Fund
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Roofers Union Local 221 Health & Welfare Trust Fund
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2Roofers Union Local 221 Pension Plan
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3Roofers Union Local 221 Annuity Plan
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0996005504
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1996006907
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2990208117
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3990174607
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(c)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(a)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501(a)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Provides vacation & holiday benefits to unionized employees.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Provides health & welfare benefits to unionized employees
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2Provides retirement benefits to unionized employees
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3Provides retirement benefits to unionized employees
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0200 N Vineyard Blvd
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1200 N Vineyard Blvd
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2200 N Vineyard Blvd
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt3200 N Vineyard Blvd
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Honolulu
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Honolulu
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2Honolulu
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3Honolulu
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd3HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd096817
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd196817
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd296817
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd396817
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0817464
IRS990/TotalAssetsEOYAmt0693359
IRS990/TotalAssetsGrp/BOYAmt0817464
IRS990/TotalAssetsGrp/EOYAmt0693359
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/TotalAmt0316418
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012147
IRS990/TotalLiabilitiesEOYAmt012400
IRS990/TotalLiabilitiesGrp/BOYAmt012147
IRS990/TotalLiabilitiesGrp/EOYAmt012400
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0805317
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0680959
IRS990/TotalOtherCompensationAmt039337
IRS990/TotalProgramServiceRevenueAmt0151398
IRS990/TotalReportableCompFromOrgAmt0104576
IRS990/TotalRevenueGrp/ExclusionAmt034696
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0151398
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0186094
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0817464
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0693359
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt07194
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0200 N Vineyard Blvd 100
IRS990/USAddress/CityNm0Honolulu
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096817
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Vaughn Chong
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/PhoneNum08088417575
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Roofers Union Local 221 Training Plan
ReturnHeader/Filer/BusinessNameControlTxt0ROOF
ReturnHeader/Filer/EIN0237152750
ReturnHeader/Filer/PhoneNum08088417575
ReturnHeader/Filer/USAddress/AddressLine1Txt0200 N Vineyard Blvd 100
ReturnHeader/Filer/USAddress/CityNm0Honolulu
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096817
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205496781
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0James P Hasselman CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02101 Nuuanu Ave 505
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Honolulu

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