Civic Intelligence

District Council 50 Joint Apprenticeship

990 • Fiscal year 2018 • EIN 32-0393628

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 12, 2019

222 South Vineyard Street No Ph4Honolulu, HI 96813

(808) 523-9411

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

2018 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

23rd percentile

0.00x

Higher debt load relative to revenue than 23% of similar nonprofits.

2018 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2018

Net Margin

18th percentile

-1.5%

Higher net margin than 18% of similar nonprofits.

2018 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

42nd percentile

$168,088

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2018 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2018

Asset Growth

23rd percentile

-1.2%

Faster asset growth than 23% of similar nonprofits.

2018 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

29th percentile

-0.2%

Faster revenue growth than 29% of similar nonprofits.

2018 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Down

$5,337,513

Down $66,940 (-1.2%) from 2017

Net Assets

Down

$5,334,803

Down $69,650 (-1.3%) from 2017

Liabilities

Up

$2,710

Up $2,710 from 2017

Revenue

Down

$1,973,351

Down $4,004 (-0.2%) from 2017

Expenses

Down

$2,002,511

Down $58,583 (-2.8%) from 2017

Net Income

Up

-$29,160

Up $54,579 (+65%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0Assets 2016: $5,488,192Liabilities 2016: $0Net Assets 2016: $5,488,1922016Assets 2017: $5,404,453Liabilities 2017: $0Net Assets 2017: $5,404,4532017Assets 2018: $5,337,513Liabilities 2018: $2,710Net Assets 2018: $5,334,8032018Assets 2019: $5,635,898Liabilities 2019: $0Net Assets 2019: $5,635,8982019Assets 2020: $5,853,555Liabilities 2020: $0Net Assets 2020: $5,853,5552020Assets 2021: $6,158,713Liabilities 2021: $0Net Assets 2021: $6,158,7132021Assets 2022: $6,689,802Liabilities 2022: $0Net Assets 2022: $6,689,8022022Assets 2023: $7,800,319Liabilities 2023: $0Net Assets 2023: $7,800,3192023Assets 2024: $9,924,524Liabilities 2024: $39,868Net Assets 2024: $9,884,6562024

Highlighted filing

2018

Assets$5,337,513
Liabilities$2,710
Net Assets$5,334,803

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $2,791,928Expenses 2016: $2,026,329Net Income 2016: $765,5992016Revenue 2017: $1,977,355Expenses 2017: $2,061,094Net Income 2017: -$83,7392017Revenue 2018: $1,973,351Expenses 2018: $2,002,511Net Income 2018: -$29,1602018Revenue 2019: $2,009,665Expenses 2019: $1,852,400Net Income 2019: $157,2652019Revenue 2020: $2,205,317Expenses 2020: $2,067,931Net Income 2020: $137,3862020Revenue 2021: $2,570,431Expenses 2021: $2,170,740Net Income 2021: $399,6912021Revenue 2022: $2,988,424Expenses 2022: $2,006,861Net Income 2022: $981,5632022Revenue 2023: $3,047,829Expenses 2023: $2,357,666Net Income 2023: $690,1632023Revenue 2024: $3,808,655Expenses 2024: $1,743,695Net Income 2024: $2,064,9602024

Highlighted filing

2018

Revenue$1,973,351
Expenses$2,002,511
Net Income-$29,160
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 12, 2019
Return Version
2018v3.1
Gross Receipts
$6,036,994
Mission and Program Overview

Mission

To use and invest the contributions received for the exclusive purpose of providing benefits to participants and their beneficiaries and defraying reasonable expenses of administration.

To provide educational benefits to participants and their beneficiaries satisfying certain eligibility requirements.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$5,404,453$5,334,803▼ $69,650
Investments in Publicly Traded Securities$3,300,374$3,744,462▲ $444,088
Cash and Non-Interest-Bearing Accounts$590,068$839,375▲ $249,307
Savings and Temporary Cash Investments$1,128,490$396,270▼ $732,220
Land, Buildings, and Equipment, Net$385,521$357,406▼ $28,115
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$5,404,453$5,337,513▼ $66,940
Liabilities
Accounts Payable and Accrued Expenses-$2,710-
Total Liabilities$0$2,710▲ $2,710
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,404,453$5,334,803▼ $69,650
Total Liabilities and Net Assets / Fund Balance$5,404,453$5,337,513▼ $66,940

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$174,382$356,479$530,861
Leasehold Improvements$183,024$173,597$356,621
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joy NakayamaDirector of TrainingFT$107,041$61,047$168,088

Board Members and Trustees

NameTitle
Lari BloomMgmt Trustee - Lu1791
Ronald YanagiMgmt Trustee - Lu1791
Dean NagatoshiMgmt Trustee - Lu1791 (alt)
Carl SeyferMgmt Trustee - Lu1889
Al LintonMgmt Trustee - Lu1889 (alt)
Malcolm Kaleo NakamuraMgmt Trustee - Lu1926
Marc MatsubaraMgmt Trustee - Lu1926 (alt)
Vincent NihipaliMgmt Trustee - Lu1944
Barbara KonoMgmt Trustee - Lu1944 (alt)
Dwayne ArellianoUnion Trustee - Glaziers
Ryden ValmojaUnion Trustee - Lu1791
Alberto DoniosUnion Trustee - Lu1791 (alt)
Robin SchlitzkusUnion Trustee - Lu1791 (alt)
Orlando GanteUnion Trustee - Lu1889 (alt)
Pelenato Lui-yuenUnion Trustee - Lu1926
Douglas Kema JrUnion Trustee - Lu1926 (alt)
John Frigillana JrUnion Trustee - Lu1944
Joseph GonsalvesUnion Trustee - Lu1944 (alt)
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,887,078
Investment Income
$85,550
Other Revenue
$723
Change in Net Assets
$-29,160

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,959,599
Revenue Not Reported on Financial Statements
$13,752
Revenue Not Reported on Form 990
$-40,490
Total Revenue per Audited Statements
$1,919,109
Total Revenue per Form 990
$1,973,351
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,157,119
Salaries, Compensation, and Employee Benefits$845,392
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$373,536
Fees for Services Management---$237,487
Pension Plan Contributions---$181,293
Current Officers, Directors, Trustees, and Key Employees---$168,188
Other Expenses---$120,672
Conferences and Meetings---$97,588
Occupancy---$89,956
Other Employee Benefits---$84,718
Depreciation Depletion---$65,001
Insurance---$39,982
Payroll Taxes---$37,657
Fees for Services Accounting---$35,941
Office Expenses---$22,801
Fees for Service Investment Mgmnt Fees---$13,752
Fees for Services Legal---$9,955
Fees for Services Other---$2,660
Total Functional Expenses$0$0$0$2,002,511

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,002,511
Expenses per Audited Statements$1,988,759
Total Expenses per Audited Statements$1,988,759
Expenses Not Reported on Financial Statements$13,752
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 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
Yes
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 2

Managment trustees carl seyfer and alan linton are both employed by kalu glass company

Form 990, Part VI, Section B, Line 11B

All forms are reviewed and approved by union and management trustee representatives before signing and filing.

Form 990, Part VI, Section B, Line 12C

Trustees are sent a statement of acceptance annually for their review.

Form 990, Part VI, Section B, Line 15B

Board of trustees reviewed and voted on training director and training coordinators salary based on prevailing comparable salaries and cba wage rates.

Form 990, Part VI, Section C, Line 19

Policies are made available to members upon request.

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

Ronald yanagi - 2809 mokumoa street, honolulu, hi 96819. Dean nagatoshi - p.o. Box 22597, honolulu, hi 96823-2597. Vincent nihipali - 91-430 komohana street, kapolei, hi 96707. Barbara kono - 3375 koapaka street, suite f220-43, honolulu, hi 96819. Malcolm kaleo nakamura - 99-1016 iwaena street, aiea, hi 96701. Marc matsubara - 411 ala kawa street, honolulu, hi 96817. Carl seyfer - 1907 alaweo street, honolulu, hi 96821. Al linton - 98-1405 koaha place, unit c, aiea, hi 96702. Ryden valmoja - 2240 young street, honolulu, hi 96826. Alberto donios - 2240 young street, honolulu, hi 96826. John frigillana jr. - 2240 young street, honolulu, hi 96826. Joseph gonsalves - 2240 young street, honolulu, hi 96826. Pelenato lui-yuen - 2240 young street, honolulu, hi 96826. Douglas kema jr. - 2240 young street, honolulu, hi 96826. Dwayne arelliano - 2240 young street, honolulu, hi 96826. Orlando gante - 94-1148 paaniana street, ewa beach, hi 96706. Robin schlitzkus - 2240 young street, honolulu, hi 96826. Joy nakayama - 2240 young street, honolulu, hi 96826. Lari bloom - 91-310 komohana street, kapolei, hi 96701.

Filing and Contact Details

Filer

Filer Name
District Council 50 Joint Apprenticeship
EIN
32-0393628
Phone
8085239411
Address
222 SOUTH VINEYARD STREET NO PH4, HONOLULU, HI 96813

Signing Officer

Name
John Frigillana Malcolm Nakamura
Title
Union Trustee / Mgmt Trustee
Phone
8085239411
Signed
2019-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Frigillana Malcolm
Formed
2012
Legal Domicile
Hi
Voting Board Members
8
Independent Board Members
8
Employees
5
Volunteers
0

Preparer

Firm
Lemke Chinen & Tanaka CPA Inc
Address
500 ALA MOANA BLVD BLDG 2 SUITE 302, HONOLULU, HI 96813
Preparer
Diane Hosokawa
Phone
8085336254
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1

The financial statements are prepared on the modified cash basis of accounting, which is a basis of accounting other than accounting principles generally accepted in the united states of america.

Form 990, Part XII, Line 2C

No change in the review process from the prior year. Board of trustees selects an independent auditor. The administrator reviews the financial statements. Board of trustees reviews and approves the financial statements.

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IRS990/Form990PartVIISectionAGrp/TitleTxt12UNION TRUSTEE - LU1926
IRS990/Form990PartVIISectionAGrp/TitleTxt13UNION TRUSTEE - LU1926 (ALT)
IRS990/Form990PartVIISectionAGrp/TitleTxt14UNION TRUSTEE - GLAZIERS
IRS990/Form990PartVIISectionAGrp/TitleTxt15UNION TRUSTEE - LU1889 (ALT)
IRS990/Form990PartVIISectionAGrp/TitleTxt16UNION TRUSTEE - LU1791 (ALT)
IRS990/Form990PartVIISectionAGrp/TitleTxt17MGMT TRUSTEE - LU1791
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR OF TRAINING
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02012
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
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IRS990/GamingActivitiesInd00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/LocalChaptersInd00
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IRS990/MembersOrStockholdersInd00
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0TO USE AND INVEST THE CONTRIBUTIONS RECEIVED FOR THE EXCLUSIVE PURPOSE OF PROVIDING BENEFITS TO PARTICIPANTS AND THEIR BENEFICIARIES AND DEFRAYING REASONABLE EXPENSES OF ADMINISTRATION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt05334803
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-24153
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-40490
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt089956
IRS990/OfficeExpensesGrp/TotalAmt022801
IRS990/OfficerMailingAddressInd01
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt084718
IRS990/OtherExpensesGrp/Desc0PROGRAM RELATED EXPENSE
IRS990/OtherExpensesGrp/Desc1IUPAT TRAINING DUES
IRS990/OtherExpensesGrp/TotalAmt0421324
IRS990/OtherExpensesGrp/TotalAmt1120672
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0723
IRS990/OtherRevenueTotalAmt0723
IRS990/OtherSalariesAndWagesGrp/TotalAmt0373536
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt037657
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IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt0181293
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JOHN FRIGILLANA MALCOLM
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYERS' CONTRIBUTIONS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12590
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12590
IRS990/ProgSrvcAccomActy2Grp/Desc0DRUG AND MEDICAL TESTING
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IRS990/ProgSrvcAccomActy3Grp/Desc0INSTRUCTORS CONTINUING EDUCATION
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IRS990/PYInvestmentIncomeAmt062500
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IRS990/PYOtherRevenueAmt050079
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IRS990/PYSalariesCompEmpBnftPaidAmt0837754
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01977355
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IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
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IRS990/ReportOtherLiabilitiesInd00
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0396270
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IRS990ScheduleD/InvestmentExpensesNotIncld2Amt013752
IRS990ScheduleD/InvestmentExpensesNotIncldAmt013752
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0183024
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0173597
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0356621
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-40490
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0174382
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0356479
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0530861
IRS990ScheduleD/RevenueNotReportedAmt0-40490
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt013752
IRS990ScheduleD/RevenueSubtotalAmt01959599
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0357406
IRS990ScheduleD/TotalExpensesPerForm990Amt02002511
IRS990ScheduleD/TotalRevenuePerForm990Amt01973351
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01919109
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01988759
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0107041
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt041236
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt019811
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOY NAKAYAMA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR OF TRAINING
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0168088
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGMENT TRUSTEES CARL SEYFER AND ALAN LINTON ARE BOTH EMPLOYED BY KALU GLASS COMPANY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL FORMS ARE REVIEWED AND APPROVED BY UNION AND MANAGEMENT TRUSTEE REPRESENTATIVES BEFORE SIGNING AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TRUSTEES ARE SENT A STATEMENT OF ACCEPTANCE ANNUALLY FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD OF TRUSTEES REVIEWED AND VOTED ON TRAINING DIRECTOR AND TRAINING COORDINATORS SALARY BASED ON PREVAILING COMPARABLE SALARIES AND CBA WAGE RATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4POLICIES ARE MADE AVAILABLE TO MEMBERS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5RONALD YANAGI - 2809 MOKUMOA STREET, HONOLULU, HI 96819. DEAN NAGATOSHI - P.O. BOX 22597, HONOLULU, HI 96823-2597. VINCENT NIHIPALI - 91-430 KOMOHANA STREET, KAPOLEI, HI 96707. BARBARA KONO - 3375 KOAPAKA STREET, SUITE F220-43, HONOLULU, HI 96819. MALCOLM KALEO NAKAMURA - 99-1016 IWAENA STREET, AIEA, HI 96701. MARC MATSUBARA - 411 ALA KAWA STREET, HONOLULU, HI 96817. CARL SEYFER - 1907 ALAWEO STREET, HONOLULU, HI 96821. AL LINTON - 98-1405 KOAHA PLACE, UNIT C, AIEA, HI 96702. RYDEN VALMOJA - 2240 YOUNG STREET, HONOLULU, HI 96826. ALBERTO DONIOS - 2240 YOUNG STREET, HONOLULU, HI 96826. JOHN FRIGILLANA JR. - 2240 YOUNG STREET, HONOLULU, HI 96826. JOSEPH GONSALVES - 2240 YOUNG STREET, HONOLULU, HI 96826. PELENATO LUI-YUEN - 2240 YOUNG STREET, HONOLULU, HI 96826. DOUGLAS KEMA JR. - 2240 YOUNG STREET, HONOLULU, HI 96826. DWAYNE ARELLIANO - 2240 YOUNG STREET, HONOLULU, HI 96826. ORLANDO GANTE - 94-1148 PAANIANA STREET, EWA BEACH, HI 96706. ROBIN SCHLITZKUS - 2240 YOUNG STREET, HONOLULU, HI 96826. JOY NAKAYAMA - 2240 YOUNG STREET, HONOLULU, HI 96826. LARI BLOOM - 91-310 KOMOHANA STREET, KAPOLEI, HI 96701.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE FINANCIAL STATEMENTS ARE PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NO CHANGE IN THE REVIEW PROCESS FROM THE PRIOR YEAR. BOARD OF TRUSTEES SELECTS AN INDEPENDENT AUDITOR. THE ADMINISTRATOR REVIEWS THE FINANCIAL STATEMENTS. BOARD OF TRUSTEES REVIEWS AND APPROVES THE FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
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 B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05404453
IRS990/TotalAssetsEOYAmt05337513
IRS990/TotalAssetsGrp/BOYAmt05404453
IRS990/TotalAssetsGrp/EOYAmt05337513
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt05
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt02710
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt02710

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