Civic Intelligence

District Council 50 Joint Apprenticeship

990 • Fiscal year 2019 • EIN 32-0393628

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 21, 2020

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

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2019

Net Margin

46th percentile

7.8%

Higher net margin than 46% of similar nonprofits.

2019 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

6th percentile

$0

Higher top officer pay than 6% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2019

Asset Growth

41st percentile

5.6%

Faster asset growth than 41% of similar nonprofits.

2019 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

38th percentile

1.8%

Faster revenue growth than 38% of similar nonprofits.

2019 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$5,635,898

Up $298,385 (+5.6%) from 2018

Net Assets

Up

$5,635,898

Up $301,095 (+5.6%) from 2018

Liabilities

Down

$0

Down $2,710 (-100%) from 2018

Revenue

Up

$2,009,665

Up $36,314 (+1.8%) from 2018

Expenses

Down

$1,852,400

Down $150,111 (-7.5%) from 2018

Net Income

Up

$157,265

Up $186,425 (+639%) from 2018

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

2019

Assets$5,635,898
Liabilities$0
Net Assets$5,635,898

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

2019

Revenue$2,009,665
Expenses$1,852,400
Net Income$157,265
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 21, 2020
Return Version
2019v5.1
Gross Receipts
$4,987,869
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$5,334,803$5,635,898▲ $301,095
Investments in Publicly Traded Securities$3,744,462$3,955,312▲ $210,850
Cash and Non-Interest-Bearing Accounts$839,375$990,405▲ $151,030
Savings and Temporary Cash Investments$396,270$402,316▲ $6,046
Land, Buildings, and Equipment, Net$357,406$287,865▼ $69,541
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$5,337,513$5,635,898▲ $298,385
Liabilities
Accounts Payable and Accrued Expenses$2,710--
Total Liabilities$2,710$0▼ $2,710
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,334,803$5,635,898▲ $301,095
Total Liabilities and Net Assets / Fund Balance$5,337,513$5,635,898▲ $298,385

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$113,985$396,671$510,656
Buildings$173,880$182,741$356,621
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lari BloomMgmt 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
Casey NihipaliMgmt Trustee - Lu1944 (alt
Dwayne ArellianoUnion Trustee - Glaziers
Ryden ValmojaUnion Trustee - Lu1791
Robin SchlitzkusUnion Trustee - Lu1791 (al
Orlando GanteUnion Trustee - Lu1889 (al
Douglas Kema JrUnion Trustee - Lu1926
Pelenato Lui-yuenUnion Trustee - Lu1926
Craig OsakiUnion Trustee - Lu1926 (al
John Frigillana JrUnion Trustee - Lu1944
Joseph GonsalvesUnion Trustee - Lu1944 (al
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,902,641
Investment Income
$106,504
Other Revenue
$520
Change in Net Assets
$157,265

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,997,176
Revenue Not Reported on Financial Statements
$12,489
Revenue Not Reported on Form 990
$143,830
Total Revenue per Audited Statements
$2,141,006
Total Revenue per Form 990
$2,009,665
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,069,266
Salaries, Compensation, and Employee Benefits$783,134
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$434,474
Fees for Services Management---$237,486
Other Employee Benefits---$189,781
Pension Plan Contributions---$124,290
Occupancy---$114,168
Other Expenses---$108,932
Depreciation Depletion---$69,539
Insurance---$39,468
Fees for Services Accounting---$35,602
Payroll Taxes---$34,589
Office Expenses---$29,985
Conferences and Meetings---$28,182
Fees for Service Investment Mgmnt Fees---$12,489
Fees for Services Legal---$6,792
Total Functional Expenses$0$0$0$1,852,400

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,852,400
Expenses per Audited Statements$1,839,911
Total Expenses per Audited Statements$1,839,911
Expenses Not Reported on Financial Statements$12,489
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
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 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

Lari bloom - 91-310 komohana street, kapolei, hi 96707. Dean nagatoshi - 2499 kapiolani blvd, #3001, honolulu, hi 96826. 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 96701. Ryden valmoja - 2240 young street, honolulu, hi 96826. Robin schlitzkus - 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. Craig osaki - 1523 hoolana street, pearl city, hi 96782. Casey nihipali - 94-800 kaaholo street, waipahu, hi 96797.

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
2020-10-21
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
9
Volunteers
0

Preparer

Firm
Lemke Chinen & Tanaka CPA Inc
Address
500 ALA MOANA BLVD BLDG 2 SUITE 302, HONOLULU, HI 96813
Preparer
Edwin Nitta
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.

Financial Statement Notes

PART X, LINE 2:

.the trust funding certain benefits of the plan received an exemption letter from the irs dated may 30, 2014, stating that the trust is tax-exempt under the provisions of section 501(c)(5) of the internal revenue code (irc). However, the exemption was revoked on may 15, 2015 due to failure to file form 990. The plan subsequently refiled for exemption and obtained an updated determination letter on april 7, 2017. As a result of the plan's funding policy, from time to time the trust may be subject to income taxes. No federal or state taxes have been recorded in the years ending 2019 and 2018 for unrelated business taxable income. In addition, the plan and the trust are required to operate in conformity with the irc to maintain the tax-exempt status of the trust. The plan administrator believes that the plan is being operated in compliance with the applicable requirements of the irc and, therefore, believes that the related trust is tax-exempt. Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability if it has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

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IRS990/Form990PartVIISectionAGrp/TitleTxt13UNION TRUSTEE - LU1926
IRS990/Form990PartVIISectionAGrp/TitleTxt14UNION TRUSTEE - GLAZIERS
IRS990/Form990PartVIISectionAGrp/TitleTxt15UNION TRUSTEE - LU1889 (AL
IRS990/Form990PartVIISectionAGrp/TitleTxt16UNION TRUSTEE - LU1926 (AL
IRS990/Form990PartVIISectionAGrp/TitleTxt17MGMT TRUSTEE - LU1944 (ALT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02012
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0-45
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt02978159
IRS990/GrossReceiptsAmt04987869
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt039468
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt03955312
IRS990/IRPDocumentCnt040
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0579412
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0357406
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0287865
IRS990/LandBldgEquipCostOrOtherBssAmt0867277
IRS990/LegalDomicileStateCd0HI
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt02978204
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IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
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
IRS990/NetAssetsOrFundBalancesBOYAmt05334803
IRS990/NetAssetsOrFundBalancesEOYAmt05635898
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-45
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-45
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0143830
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0114168
IRS990/OfficeExpensesGrp/TotalAmt029985
IRS990/OfficerMailingAddressInd01
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0189781
IRS990/OtherExpensesGrp/Desc0PROGRAM RELATED EXPENSE
IRS990/OtherExpensesGrp/Desc1IUPAT TRAINING DUES
IRS990/OtherExpensesGrp/TotalAmt0386623
IRS990/OtherExpensesGrp/TotalAmt1108932
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt0520
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0520
IRS990/OtherRevenueTotalAmt0520
IRS990/OtherSalariesAndWagesGrp/TotalAmt0434474
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt034589
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt0124290
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JOHN FRIGILLANA MALCOLM
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYERS' CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1LIQUIDATED DAMAGES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01900385
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12256
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01900385
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12256
IRS990/ProgSrvcAccomActy2Grp/Desc0COMPLIANCE TRAINING
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt089849
IRS990/ProgSrvcAccomActy3Grp/Desc0DRUG AND MEDICAL TESTING
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IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt085550
IRS990/PYOtherExpensesAmt01157119
IRS990/PYOtherRevenueAmt0723
IRS990/PYProgramServiceRevenueAmt01887078
IRS990/PYRevenuesLessExpensesAmt0-29160
IRS990/PYSalariesCompEmpBnftPaidAmt0845392
IRS990/PYTotalExpensesAmt02002511
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01973351
IRS990/ReconcilationRevenueExpnssAmt0157265
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0396270
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0402316
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0173880
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0182741
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0356621
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt012489
IRS990ScheduleD/ExpensesSubtotalAmt01839911
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IRS990ScheduleD/InvestmentExpensesNotIncldAmt012489
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0143830
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0113985
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0396671
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0510656
IRS990ScheduleD/RevenueNotReportedAmt0143830
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt012489
IRS990ScheduleD/RevenueSubtotalAmt01997176
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0.THE TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE IRS DATED MAY 30, 2014, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, THE EXEMPTION WAS REVOKED ON MAY 15, 2015 DUE TO FAILURE TO FILE FORM 990. THE PLAN SUBSEQUENTLY REFILED FOR EXEMPTION AND OBTAINED AN UPDATED DETERMINATION LETTER ON APRIL 7, 2017. AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE TAXES HAVE BEEN RECORDED IN THE YEARS ENDING 2019 AND 2018 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0287865
IRS990ScheduleD/TotalExpensesPerForm990Amt01852400
IRS990ScheduleD/TotalRevenuePerForm990Amt02009665
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02141006
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01839911
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL FORMS ARE REVIEWED AND APPROVED BY UNION AND MANAGEMENT TRUSTEE REPRESENTATIVES BEFORE SIGNING AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRUSTEES ARE SENT A STATEMENT OF ACCEPTANCE ANNUALLY FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF TRUSTEES REVIEWED AND VOTED ON TRAINING DIRECTOR AND TRAINING COORDINATORS SALARY BASED ON PREVAILING COMPARABLE SALARIES AND CBA WAGE RATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3POLICIES ARE MADE AVAILABLE TO MEMBERS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LARI BLOOM - 91-310 KOMOHANA STREET, KAPOLEI, HI 96707. DEAN NAGATOSHI - 2499 KAPIOLANI BLVD, #3001, HONOLULU, HI 96826. 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 96701. RYDEN VALMOJA - 2240 YOUNG STREET, HONOLULU, HI 96826. ROBIN SCHLITZKUS - 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. CRAIG OSAKI - 1523 HOOLANA STREET, PEARL CITY, HI 96782. CASEY NIHIPALI - 94-800 KAAHOLO STREET, WAIPAHU, HI 96797.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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/ExplanationTxt6NO 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 B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt05635898
IRS990/TotalAssetsGrp/BOYAmt05337513
IRS990/TotalAssetsGrp/EOYAmt05635898
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/TotalAmt01852400
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02710
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt02710
IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05635898
IRS990/TotalOtherCompensationAmt00
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IRS990/TotalProgramServiceRevenueAmt01902641
IRS990/TotalReportableCompFromOrgAmt00
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01902641
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02009665
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
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IRS990/TotReportableCompRltdOrgAmt00
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IRS990/UnrelatedBusIncmOverLimitInd00
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IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096813
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
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ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01

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