Civic Intelligence

Ibew Local 1260 Insurance Trust

EIN 90-1143236 • 501(c)9 • Honolulu, HI

Profile

To provide life, accidental death and dismemberment benefits to eligible participants

700 Bishop Street Suite 1600Honolulu, HI 96813

n/A

Siviq Scores

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

Liabilities / Assets

45th percentile

0.00x

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

501(c)9 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.00x

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

501(c)9 • $1M-$5M nonprofits • Source year 2024

Net Margin

86th percentile

55%

Higher net margin than 86% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

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

501(c)9 • $1M-$5M nonprofits • Source year 2024

Asset Growth

65th percentile

8.2%

Faster asset growth than 65% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

3.5%

Faster revenue growth than 47% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets45th percentile

Assets

Up

$1,024,800

Up $77,972 (+8.2%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,024,800

Up $77,972 (+8.2%) from 2023

Operations
Liabilities / Revenue52nd percentileNet Margin86th percentile

Revenue

Up

$140,918

Up $4,760 (+3.5%) from 2023

Expenses

Down

$62,946

Down $39,065 (-38%) from 2023

Net Income

Up

$77,972

Up $43,825 (+128%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

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

$1.5M$1.0M$500K$0Assets 2018: $711,210Liabilities 2018: $12,853Net Assets 2018: $698,3572018Assets 2019: $723,700Liabilities 2019: $10,413Net Assets 2019: $713,2872019Assets 2020: $752,095Liabilities 2020: $1,486Net Assets 2020: $750,6092020Assets 2021: $819,374Liabilities 2021: $0Net Assets 2021: $819,3742021Assets 2022: $912,681Liabilities 2022: $0Net Assets 2022: $912,6812022Assets 2023: $946,828Liabilities 2023: $0Net Assets 2023: $946,8282023Assets 2024: $1,024,800Liabilities 2024: $0Net Assets 2024: $1,024,8002024

Highlighted filing

2024

Assets$1,024,800
Liabilities$0
Net Assets$1,024,800
Open 2024 Filing

Operations Trend

Revenue Growth47th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2018: $142,055Expenses 2018: $147,956Net Income 2018: -$5,9012018Revenue 2019: $150,097Expenses 2019: $135,167Net Income 2019: $14,9302019Revenue 2020: $148,611Expenses 2020: $111,289Net Income 2020: $37,3222020Revenue 2021: $140,870Expenses 2021: $72,105Net Income 2021: $68,7652021Revenue 2022: $139,138Expenses 2022: $45,831Net Income 2022: $93,3072022Revenue 2023: $136,158Expenses 2023: $102,011Net Income 2023: $34,1472023Revenue 2024: $140,918Expenses 2024: $62,946Net Income 2024: $77,9722024

Highlighted filing

2024

Revenue$140,918
Expenses$62,946
Net Income$77,972
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,024,800
Liabilities
$0
Net assets
$1,024,800
Revenue
$140,918
Expenses
$62,946
Net income
$77,972
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$0.14$0.06$0.08
2023Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$0.14$0.10$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.00$0.91$0.14$0.05$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$0.14$0.07$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$0.15$0.11$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.72$0.01$0.71$0.15$0.14$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.71$0.01$0.70$0.14$0.15$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 5, 2025
Return Version
2023v6.0
Gross Receipts
$140,918
Mission and Program Overview

Mission

To provide life, accidental death and dismemberment benefits to eligible participants

Provide group life insurance, accidental death and dismemberment benefits to eligible participants and their dependents in accordance with the terms of the related collective bargaining agreements.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$946,828$1,024,800▲ $77,972
Savings and Temporary Cash Investments$914,698$934,309▲ $19,611
Accounts Receivable$16,596$76,082▲ $59,486
Cash and Non-Interest-Bearing Accounts$2,534$2,409▼ $125
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$946,828$1,024,800▲ $77,972
Other Assets Total$13,000$12,000▼ $1,000
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$946,828$1,024,800▲ $77,972
Total Liabilities and Net Assets / Fund Balance$946,828$1,024,800▲ $77,972
Compensation and Service Providers
Top Officer Pay53rd percentile

Board Members and Trustees

NameTitle
Jaysa ObadoTrustee
Leroy Chincio JrTrustee
Russell JarrettTrustee
Ryan HigashiTrustee
Terrie-lyn LauTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$121,306
Investment Income
$19,612
Other Revenue
$0
Change in Net Assets
$77,972

Audited Revenue Reconciliation

Revenue per Audited Statements
$140,918
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$140,918
Total Revenue per Form 990
$140,918
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$25
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$62,921
Fees for Services Other---$25
Total Functional Expenses$0$0$0$62,946

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$62,946
Total Expenses per Audited Statements$62,946
Total Expenses per Form 990$62,946
Expenses Not Reported on Financial Statements$0
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
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 B, Line 11B

“All documents are reviewed by the accountant and trustee leroy chincio prior to signing and filing”

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

“The board of trustees review the policy annually.”

Form 990, Part VI, Section C, Line 19

“Policies are made available to public upon request. Governing documents, conflict of interest policy, and financial statements are made available to the public upon request.”

From 990, Part VII, Section A

“The organization was unable to obtain or estimate and report the compensation for individuals of related organization(s) after making a reasonable effort to secure such information.”

Filing and Contact Details

Filer

Filer Name
Ibew Local 1260 Insurance Trust
EIN
90-1143236
Phone
8089419445
Address
700 BISHOP STREET SUITE 1600, HONOLULU, HI 96813

Signing Officer

Name
Leroy Chincio Jr
Title
Trustee
Phone
8089419445
Signed
2025-08-05

Organization Details

Principal Officer
Leroy Chincio Jr
Formed
1966
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Singerlewak Llp
Address
500 ALA MOANA BLVD SUITE 2-302, HONOLULU, HI 96813
Preparer
Judy Chock
Phone
8085336254
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The board of trustee select an independent auditor. The senior trustee and the bookkeeper review and approve the financial statements. The process has not changed from the prior years”

Financial Statement Notes

PART X, LINE 2:

“The audited financial statements contain the following disclosure pertaining to fin 48 (asc 740) the trust funding certain benefits of the plan received an exemption letter from the internal revenue service (irs) dated august 16, 2018, stating that the trust is tax-exempt under the provisions of section 501(c)(9) of the internal revenue code (irc). However, 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 income taxes has been recorded in 2024 and 2023 for unrelated business taxable income. 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. U.s gaap requires plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if it has taken an uncertain position that more than likely would not be sustained upon examination by the irs. Plan management has analyzed the tax positions taken by the plan and concluded that as of september 30, 2024 and 2023, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability, asset, or disclosure in the financial statements. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML Appendix316 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/AccountsReceivableGrp/BOYAmt016596
IRS990/AccountsReceivableGrp/EOYAmt076082
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE GROUP LIFE INSURANCE, ACCIDENTAL DEATH AND DISMEMBERMENT BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS IN ACCORDANCE WITH THE TERMS OF THE RELATED COLLECTIVE BARGAINING AGREEMENTS.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BenefitsToMembersGrp/TotalAmt062921
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0IBEW LOCAL UNION 1260 INSURANCE TRUST
IRS990/BooksInCareOfDetail/PhoneNum08089419445
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0700 BISHOP STREET SUITE 1600
IRS990/BooksInCareOfDetail/USAddress/CityNm0HONOLULU
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096813
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IRS990/CashNonInterestBearingGrp/BOYAmt02534
IRS990/CashNonInterestBearingGrp/EOYAmt02409
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
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IRS990/CompensationProcessOtherInd00
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IRS990/ConservationEasementsInd00
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IRS990/DecisionsSubjectToApprovaInd00
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IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/ExpenseAmt062921
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesOtherGrp/TotalAmt025
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0LEROY CHINCIO JR
IRS990/Form990PartVIISectionAGrp/PersonNm1RUSSELL JARRETT
IRS990/Form990PartVIISectionAGrp/PersonNm2RYAN HIGASHI
IRS990/Form990PartVIISectionAGrp/PersonNm3JAYSA OBADO
IRS990/Form990PartVIISectionAGrp/PersonNm4TERRIE-LYN LAU
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01966
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0140918
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt019612
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt019612
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE LIFE, ACCIDENTAL DEATH AND DISMEMBERMENT BENEFITS TO ELIGIBLE PARTICIPANTS
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0946828
IRS990/NetAssetsOrFundBalancesEOYAmt01024800
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt012000
IRS990/OtherChangesInNetAssetsAmt00
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0LEROY CHINCIO JR
IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0121306
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IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
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IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE AUDITED FINANCIAL STATEMENTS CONTAIN THE FOLLOWING DISCLOSURE PERTAINING TO FIN 48 (ASC 740) THE TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED AUGUST 16, 2018, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, 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 INCOME TAXES HAS BEEN RECORDED IN 2024 AND 2023 FOR UNRELATED BUSINESS TAXABLE INCOME. 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. U.S GAAP REQUIRES PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE THAN LIKELY WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. PLAN MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND CONCLUDED THAT AS OF SEPTEMBER 30, 2024 AND 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY, ASSET, OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 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/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt062946
IRS990ScheduleD/TotalRevenuePerForm990Amt0140918
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0140918
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt062946
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL DOCUMENTS ARE REVIEWED BY THE ACCOUNTANT AND TRUSTEE LEROY CHINCIO PRIOR TO SIGNING AND FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF TRUSTEES REVIEW THE POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2POLICIES ARE MADE AVAILABLE TO PUBLIC UPON REQUEST. GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION WAS UNABLE TO OBTAIN OR ESTIMATE AND REPORT THE COMPENSATION FOR INDIVIDUALS OF RELATED ORGANIZATION(S) AFTER MAKING A REASONABLE EFFORT TO SECURE SUCH INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF TRUSTEE SELECT AN INDEPENDENT AUDITOR. THE SENIOR TRUSTEE AND THE BOOKKEEPER REVIEW AND APPROVE THE FINANCIAL STATEMENTS. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEARS
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 C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FROM 990, PART VII, SECTION A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0SEE SCHEDULE R SUPPLEMENTAL INFORMATION
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0SEE SCHEDULE R SUPPLEMENTAL INFORMATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0IBEW LOCAL UNION 1260
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0990057158
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LABOR ORGANIZATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0700 BISHOP STREET SUITE 1600
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0HONOLULU
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd096813
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0THE IBEW LOCAL 1260 UNION IS A TAFT-HARTLEY MULTIEMPLOYER PLAN THAT PROVIDES LIFE INSURANCE, ACCIDENTAL DEATH AND DISMEMBERMENT BENEFITS TO ELIGIBLE PARTICIPANTS IN ACCORDANCE WITH THE TERMS SET FORTH IN THE CBAS. THE IBEW LOCAL 1260 UNION OFFICE MAINTAINS A DATABASE OF THESE CONTRIBUTING EMPLOYERS INCLUDING THE NAMES, ADDRESSES, AND OTHER CONTACT INFORMATION. HOWEVER, THE LEGAL STRUCTURE (CORPORATION, PARTNERSHIP, ETC.) FOR EACH CONTRIBUTING EMPLOYER IS NOT ON FILE WITH THE UNION OFFICE AND COULD NOT BE REASONABLY OBTAINED. AS A RESULT, THE CONTRIBUTING EMPLOYERS COULD NOT BE SEPARATED BY TYPE OF ORGANIZATION. HOWEVER, THEY ARE LISTED BELOW: RJ'S ELECTRICAL & COMMUNICATION AINA EXCAVATION AND GRADING COMPANY
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, SCHEDULE R, PART III AND IV
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0946828
IRS990/TotalAssetsEOYAmt01024800
IRS990/TotalAssetsGrp/BOYAmt0946828
IRS990/TotalAssetsGrp/EOYAmt01024800
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt062946
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0946828
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01024800
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt062921
IRS990/TotalProgramServiceRevenueAmt0121306
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0140918
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0140918
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0946828
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01024800
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0700 BISHOP STREET 1600
IRS990/USAddress/CityNm0HONOLULU
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096813
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LEROY CHINCIO JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum08089419445
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IBEW LOCAL 1260 INSURANCE TRUST
ReturnHeader/Filer/BusinessNameControlTxt0IBEW
ReturnHeader/Filer/EIN0901143236
ReturnHeader/Filer/PhoneNum08089419445
ReturnHeader/Filer/USAddress/AddressLine1Txt0700 BISHOP STREET SUITE 1600
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096813
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0952302617
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SINGERLEWAK LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0500 ALA MOANA BLVD SUITE 2-302
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08085336254
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JUDY CHOCK
ReturnHeader/ReturnTs02025-08-08T17:00:09-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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