Civic Intelligence

Hawaii Electricians Prepaid Legal Fund

EIN 99-0163849 • 501(c)9 • Honolulu, HI

View Organization Page

Profile

To provide legal benefits to eligible participants and eligible dependents.

1935 Hau Street No 300Honolulu, HI 96819

n/A

Siviq Scores

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

Liabilities / Assets

74th percentile

0.02x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)9 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

95th percentile

0.79x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)9 • <$500k nonprofits • Source year 2019

Net Margin

23rd percentile

-597%

Higher net margin than 23% of similar nonprofits.

501(c)9 • <$500k nonprofits • Source year 2019

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

501(c)9 • <$500k nonprofits • Source year 2019

Asset Growth

65th percentile

-9.8%

Faster asset growth than 65% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

22nd percentile

-97%

Faster revenue growth than 22% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$343,623

Down $37,260 (-9.8%) from 2018

Liabilities

Up

$5,711

Up $5,698 (+43831%) from 2018

Net Assets

Down

$337,912

Down $42,958 (-11%) from 2018

Operations
Liabilities / Revenue95th percentileNet Margin23rd percentile

Revenue

Down

$7,194

Down $267,648 (-97%) from 2018

Expenses

Down

$50,152

Down $14,742 (-23%) from 2018

Net Income

Down

-$42,958

Down $252,906 (-120%) from 2018

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

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

$600K$400K$200K$0Assets 2010: $453,098Liabilities 2010: $4,279Net Assets 2010: $448,8192010Assets 2011: $447,566Liabilities 2011: $8,687Net Assets 2011: $438,8792011Assets 2012: $422,836Liabilities 2012: $3,766Net Assets 2012: $419,0702012Assets 2013: $424,845Liabilities 2013: $0Net Assets 2013: $424,8452013Assets 2014: $425,076Liabilities 2014: $1,284Net Assets 2014: $423,7922014Assets 2015: $364,172Liabilities 2015: $273Net Assets 2015: $363,8992015Assets 2018: $380,883Liabilities 2018: $13Net Assets 2018: $380,8702018Assets 2019: $343,623Liabilities 2019: $5,711Net Assets 2019: $337,9122019

Highlighted filing

2019

Assets$343,623
Liabilities$5,711
Net Assets$337,912
Open 2019 Filing

Operations Trend

Revenue Growth22nd percentile

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

$300K$200K$100K$0-$100KExpenses 2010: $161,5972010Expenses 2011: $106,1292011Expenses 2012: $120,3972012Expenses 2013: $105,9402013Revenue 2014: $110,093Expenses 2014: $111,146Net Income 2014: -$1,0532014Revenue 2015: $36,523Expenses 2015: $96,416Net Income 2015: -$59,8932015Revenue 2018: $274,842Expenses 2018: $64,894Net Income 2018: $209,9482018Revenue 2019: $7,194Expenses 2019: $50,152Net Income 2019: -$42,9582019

Highlighted filing

2019

Revenue$7,194
Expenses$50,152
Net Income-$42,958
Open 2019 Filing

Filings

Most recent year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$343,623
Liabilities
$5,711
Net assets
$337,912
Revenue
$7,194
Expenses
$50,152
Net income
-$42,958
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$3.44$0.06$3.38$0.07$0.50$0.43
2018Detailed filing. Detailed filing data is available for this year.$3.81$0.00$3.81$2.75$0.65$2.10
2015Detailed filing. Detailed filing data is available for this year.$3.64$0.00$3.64$0.37$0.96$0.60
2014Detailed filing. Detailed filing data is available for this year.$4.25$0.01$4.24$1.10$1.11$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.25$0.00$4.25$1.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.23$0.04$4.19$1.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.48$0.09$4.39$1.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.53$0.04$4.49$1.62
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Jul 16, 2020
Return Version
2018v3.2
Gross Receipts
$7,194
Mission and Program Overview

Mission

To provide legal benefits to eligible participants and eligible dependents

To provide legal benefits to eligible participants and eligible dependents in accordance with plan rules and regulations. The plan is a multiemployer plan.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$380,870$337,912▼ $42,958
Savings and Temporary Cash Investments$320,143$320,546▲ $403
Accounts Receivable$59,759$22,417▼ $37,342
Land, Buildings, and Equipment, Net$924$660▼ $264
Prepaid Expenses and Deferred Charges$57$0▼ $57
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$380,883$343,623▼ $37,260
Liabilities
Other Liabilities$0$3,639▲ $3,639
Accounts Payable and Accrued Expenses$13$2,072▲ $2,059
Total Liabilities$13$5,711▲ $5,698
Net Assets / Fund Balance
Total Net Assets Fund Balance$380,870$337,912▼ $42,958
Total Liabilities and Net Assets / Fund Balance$380,883$343,623▼ $37,260

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$26,553$26,553
Other Land Buildings$0$14,636$14,636
Leasehold Improvements$660$7,652$8,312
Compensation and Service Providers
Top Officer Pay75th percentile

Board Members and Trustees

NameTitle
Jody HanamotoEmployer Trustee
Rodney ChunEmployer Trustee
Steven TanakaEmployer Trustee
Al ItamotoEmployer Trustee (alt.)
Damien Tk KimUnion Trustee
Dennis KaloiUnion Trustee
Tracy HayashiUnion Trustee
Josh NashUnion Trustee (alt.)
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$7,194
Other Revenue
$0
Change in Net Assets
$-42,958

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,194
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$7,194
Total Revenue per Form 990
$7,194
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$38,786
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
Office Expenses---$23,201
Benefits to Members---$11,366
Fees for Services Accounting---$9,930
Insurance---$4,563
Fees for Services Legal---$607
Depreciation Depletion---$264
Conferences and Meetings---$114
Travel---$107
Total Functional Expenses$0$0$0$50,152

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$50,152
Total Expenses per Audited Statements$50,152
Total Expenses per Form 990$50,152
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Interfund Payable - Admin Office$3,639
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
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 one labor trustee and one management trustee prior to filing.”

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

“The policy is discussed with the board of trustees”

Form 990, Part VI, Section C, Line 19

“All documents are made available upon request”

Form 990, Part VII, Section A

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

Filing and Contact Details

Filer

Filer Name
Hawaii Electricians Prepaid Legal Fund
EIN
99-0163849
Phone
8088416169
Address
1935 HAU STREET NO 300, HONOLULU, HI 96819

Signing Officer

Name
Tracy Hayashi Al Itamoto
Title
Union Trustee / Management Trustee
Phone
8088416169
Signed
2020-07-16

Organization Details

Principal Officer
Tracy Hayashi Al Itamot
Formed
1975
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

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

Additional Explanations

Form 990, Part XII, Line 2C

“The board of trustees select an independent auditor. The administrator and one management and one union trustee representative review and approve the financial statements. The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The audited financial statements contain the following disclosure pertaining to fin 48 (asc 740) "the trust established under the plan to hold the plans assets is intended to qualify pursuant to section 501(c)(9) of the internal revenue code, and, accordingly, the trust's net investment income is exempt from income taxes. The trust has been amended since receiving the determination letter. However, the plan sponsor believes that the trust is currently designed and being operated in compliance with the applicable requirements of the internal revenue code. 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 exmaination by the irs. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress."”

Raw XML Appendix371 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/BOYAmt013
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02072
IRS990/AccountsReceivableGrp/BOYAmt059759
IRS990/AccountsReceivableGrp/EOYAmt022417
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE LEGAL BENEFITS TO ELIGIBLE PARTICIPANTS AND ELIGIBLE DEPENDENTS IN ACCORDANCE WITH PLAN RULES AND REGULATIONS. THE PLAN IS A MULTIEMPLOYER PLAN.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/TotalAmt011366
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0HAWAII ELECTRICIANS ADMINISTRATIVE
IRS990/BooksInCareOfDetail/PhoneNum08088416169
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01935 HAU STREET SUITE 300
IRS990/BooksInCareOfDetail/USAddress/CityNm0HONOLULU
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096819
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt0380870
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0337912
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt0114
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt011366
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt07194
IRS990/CYOtherExpensesAmt038786
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-42958
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt050152
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt07194
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt0264
IRS990/Desc0PREPAID LEGAL BENEFITS FOR ELEIGIBLE PARTICIPANTS
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/ExpenseAmt011366
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt09930
IRS990/FeesForServicesLegalGrp/TotalAmt0607
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0JODY HANAMOTO
IRS990/Form990PartVIISectionAGrp/PersonNm1STEVEN TANAKA
IRS990/Form990PartVIISectionAGrp/PersonNm2RODNEY CHUN
IRS990/Form990PartVIISectionAGrp/PersonNm3AL ITAMOTO
IRS990/Form990PartVIISectionAGrp/PersonNm4TRACY HAYASHI
IRS990/Form990PartVIISectionAGrp/PersonNm5DENNIS KALOI
IRS990/Form990PartVIISectionAGrp/PersonNm6DAMIEN TK KIM
IRS990/Form990PartVIISectionAGrp/PersonNm7JOSH NASH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0EMPLOYER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1EMPLOYER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2EMPLOYER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3EMPLOYER TRUSTEE (ALT.)
IRS990/Form990PartVIISectionAGrp/TitleTxt4UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7UNION TRUSTEE (ALT.)
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01975
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt07194
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt04563
IRS990/InvestmentIncomeGrp/ExclusionAmt07194
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07194
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt048841
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0924
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0660
IRS990/LandBldgEquipCostOrOtherBssAmt049501
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE LEGAL BENEFITS TO ELIGIBLE PARTICIPANTS AND ELIGIBLE DEPENDENTS
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0380870
IRS990/NetAssetsOrFundBalancesEOYAmt0337912
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt023201
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt03639
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt057
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0TRACY HAYASHI AL ITAMOT
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt022494
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0754
IRS990/PYOtherExpensesAmt042400
IRS990/PYOtherRevenueAmt0274088
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0209948
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt064894
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0274842
IRS990/ReconcilationRevenueExpnssAmt0-42958
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0320143
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0320546
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt026553
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt026553
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt050152
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0660
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt07652
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt08312
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt014636
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt014636
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03639
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INTERFUND PAYABLE - ADMIN OFFICE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt07194
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE AUDITED FINANCIAL STATEMENTS CONTAIN THE FOLLOWING DISCLOSURE PERTAINING TO FIN 48 (ASC 740) "THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLANS ASSETS IS INTENDED TO QUALIFY PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE, AND, ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE TRUST HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN SPONSOR BELIEVES THAT THE TRUST IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. 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 EXMAINATION BY THE IRS. 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/TotalBookValueLandBuildingsAmt0660
IRS990ScheduleD/TotalExpensesPerForm990Amt050152
IRS990ScheduleD/TotalLiabilityAmt03639
IRS990ScheduleD/TotalRevenuePerForm990Amt07194
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07194
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt050152
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL DOCUMENTS ARE REVIEWED BY ONE LABOR TRUSTEE AND ONE MANAGEMENT TRUSTEE PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE POLICY IS DISCUSSED WITH THE BOARD OF TRUSTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DOCUMENTS ARE MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION WAS UNABLE TO OBTAIN OR ESTIMATE AND REPORT THE COMPENSATION FROM INDIVIDUALS OF RELATED ORGANIZATION(S) AFTER MAKING REASONABLE EFFORT TO SECURE SUCH INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF TRUSTEES SELECT AN INDEPENDENT AUDITOR. THE ADMINISTRATOR AND ONE MANAGEMENT AND ONE UNION TRUSTEE REPRESENTATIVE REVIEW AND APPROVE THE FINANCIAL STATEMENTS. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
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/FormAndLineReferenceDesc3FORM 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/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0HAWAII ELECTRICIANS HEALTH & WELFARE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1PECA-IBEW WORKER'S COMPENSATION FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0990104618
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1959013314
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDING HEALTH & WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PROVIDING WORKERS COMPENSATION BENEFITS TO ELIGIBLE PARTICIPANTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01935 HAU STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11935 HAU STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0HONOLULU
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1HONOLULU
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd096819
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd196819
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/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0380883
IRS990/TotalAssetsEOYAmt0343623
IRS990/TotalAssetsGrp/BOYAmt0380883
IRS990/TotalAssetsGrp/EOYAmt0343623
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt050152
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013
IRS990/TotalLiabilitiesEOYAmt05711
IRS990/TotalLiabilitiesGrp/BOYAmt013
IRS990/TotalLiabilitiesGrp/EOYAmt05711
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0380870
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0337912
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt011366
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt07194
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt07194
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0380883
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0343623
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt0107
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01935 HAU STREET NO 300
IRS990/USAddress/CityNm0HONOLULU
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096819
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TRACY HAYASHI AL ITAMOTO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0UNION TRUSTEE / MANAGEMENT TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum08088416169
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HAWAII ELECTRICIANS PREPAID LEGAL FUND
ReturnHeader/Filer/BusinessNameControlTxt0HAWA
ReturnHeader/Filer/EIN0990163849
ReturnHeader/Filer/PhoneNum08088416169
ReturnHeader/Filer/USAddress/AddressLine1Txt01935 HAU STREET NO 300
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096819
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A7C9EC184B2A76AAA9F14E94878FDC8C494D6D3C
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.253.73.75
ReturnHeader/FilingSecurityInformation/IPDt02020-07-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0HS
ReturnHeader/FilingSecurityInformation/IPTm016:35:08
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990155373
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEMKE CHINEN & TANAKA CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0500 ALA MOANA BLVD BLDG 2 302
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08085336254
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERRY TAKAKI
ReturnHeader/ReturnTs02020-08-10T17:30:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-10-01
ReturnHeader/TaxPeriodEndDt02019-09-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)9 • <$500k nonprofits