Civic Intelligence

Catv Industry Ibew Training Fund

990 • Fiscal year 2017 • EIN 99-0228184

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 13, 2018

Organization ProfileN/A

View Organization Page

1935 Hau Street No 300Honolulu, HI 96819

(808) 841-6169

Siviq Scores

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

Liabilities / Assets

74th percentile

0.06x

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

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

73rd percentile

0.06x

Higher debt load relative to revenue than 73% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Net Margin

16th percentile

-6.8%

Higher net margin than 16% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

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

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Asset Growth

22nd percentile

-3.1%

Faster asset growth than 22% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

3rd percentile

-33%

Faster revenue growth than 3% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$377,027

Down $12,104 (-3.1%) from 2016

Net Assets

Down

$353,382

Down $26,886 (-7.1%) from 2016

Liabilities

Up

$23,645

Up $14,782 (+167%) from 2016

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin16th percentile

Revenue

Down

$393,511

Down $190,441 (-33%) from 2016

Expenses

Down

$420,397

Down $38,615 (-8.4%) from 2016

Net Income

Down

-$26,886

Down $151,826 (-122%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth22nd percentile

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

$1.5M$1.0M$500K$0Assets 2010: $1,086,567Liabilities 2010: $59,118Net Assets 2010: $1,027,4492010Assets 2011: $1,207,131Liabilities 2011: $76,108Net Assets 2011: $1,131,0232011Assets 2012: $1,208,019Liabilities 2012: $323,992Net Assets 2012: $884,0272012Assets 2013: $944,162Liabilities 2013: $304,740Net Assets 2013: $639,4222013Assets 2014: $319,081Liabilities 2014: $2,693Net Assets 2014: $316,3882014Assets 2015: $272,906Liabilities 2015: $17,578Net Assets 2015: $255,3282015Assets 2016: $389,131Liabilities 2016: $8,863Net Assets 2016: $380,2682016Assets 2017: $377,027Liabilities 2017: $23,645Net Assets 2017: $353,3822017Assets 2018: $291,706Liabilities 2018: $15,774Net Assets 2018: $275,9322018Assets 2019: $217,432Liabilities 2019: $10,098Net Assets 2019: $207,3342019Assets 2020: $94,925Liabilities 2020: $24,186Net Assets 2020: $70,7392020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2017

Assets$377,027
Liabilities$23,645
Net Assets$353,382
Open 2017 Filing

Operations Trend

Revenue Growth3rd percentile

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

$1.0M$500K$0-$500KExpenses 2010: $143,2312010Expenses 2011: $119,3832011Expenses 2012: $473,5002012Revenue 2013: $240,427Expenses 2013: $485,032Net Income 2013: -$244,6052013Revenue 2014: $249,166Expenses 2014: $572,200Net Income 2014: -$323,0342014Revenue 2015: $368,706Expenses 2015: $429,766Net Income 2015: -$61,0602015Revenue 2016: $583,952Expenses 2016: $459,012Net Income 2016: $124,9402016Revenue 2017: $393,511Expenses 2017: $420,397Net Income 2017: -$26,8862017Revenue 2018: $360,572Expenses 2018: $438,022Net Income 2018: -$77,4502018Revenue 2019: $321,620Expenses 2019: $390,218Net Income 2019: -$68,5982019Revenue 2020: $72,272Expenses 2020: $208,867Net Income 2020: -$136,5952020Revenue 2021: $29,054Expenses 2021: $99,793Net Income 2021: -$70,7392021

Highlighted filing

2017

Revenue$393,511
Expenses$420,397
Net Income-$26,886
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 13, 2018
Return Version
2017v2.3
Gross Receipts
$956,491
Mission and Program Overview

Mission

To provide educational and training benefits to eligible participants in accordance with plan rules and regulations

Employer contributions provide training and general education benefits to eligible participants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$380,268$353,382▼ $26,886
Savings and Temporary Cash Investments$123,776$233,672▲ $109,896
Cash and Non-Interest-Bearing Accounts$110,512$104,210▼ $6,302
Accounts Receivable$151,457$35,787▼ $115,670
Prepaid Expenses and Deferred Charges$2,983$3,239▲ $256
Land, Buildings, and Equipment, Net$403$119▼ $284
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$389,131$377,027▼ $12,104
Liabilities
Other Liabilities$5,576$19,621▲ $14,045
Accounts Payable and Accrued Expenses$3,287$4,024▲ $737
Total Liabilities$8,863$23,645▲ $14,782
Net Assets / Fund Balance
Total Net Assets Fund Balance$380,268$353,382▼ $26,886
Total Liabilities and Net Assets / Fund Balance$389,131$377,027▼ $12,104

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$119$25,795$25,914
Compensation and Service Providers
Top Officer Pay30th percentile

Board Members and Trustees

NameTitle
Kirk IzawaManagement Trustee
Marcia TairaManagement Trustee
Mitchell MiyoshiManagement Trustee
Norman SantosManagement Trustee (former)
Blane OgawaManagement Trustee-alternate
Damien KimUnion Trustee
John NashUnion Trustee
Prudence QuebatayUnion Trustee
John ReidUnion Trustee-alternate

Highest Paid Contractors

ContractorServicesLocationCompensation
Hawaii Electricians Training FundTraining Services1935 HAU STREET ROOM 301, Honolulu, HI 96819$389,924
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$392,491
Investment Income
$838
Other Revenue
$182
Change in Net Assets
$-26,886

Audited Revenue Reconciliation

Revenue per Audited Statements
$393,511
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$393,511
Total Revenue per Form 990
$393,511
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$420,397
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
Other Expenses---$389,924
Fees for Services Accounting---$11,518
Fees for Services Management---$8,135
Fees for Services Legal---$5,298
Insurance---$4,040
Fees for Services Other---$661
Office Expenses---$537
Depreciation Depletion---$284
Total Functional Expenses$0$0$0$420,397

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$420,397
Total Expenses per Audited Statements$420,397
Total Expenses per Form 990$420,397
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
Textbook Reimbursement$19,621
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

“Form 990 reviewed by one management and one labor trustee prior to filing.”

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

“Trustees asked to disclose any conflicts.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available upon request.”

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

“Norman santos - 200 akamainui street, mililani, hi 96789. Marcia taira - 200 akamainui street, mililani, hi 96789. Kirk izawa - 200 akamainui street, mililani, hi 96789. Mitchell miyoshi - 200 akamainui street, mililani, hi 96789. Prudence quebatay - 1935 hau street 4th floor, honolulu, hi 96819. John nash - 1935 hau street 4th floor, honolulu, hi 96819. Damien kim - 1935 hau street 4th floor, honolulu, hi 96819. John reid - 1935 hau street 4th floor, honolulu, hi 96819. Blane ogawa - 200 akamainui street, mililani, hi 96789.”

Filing and Contact Details

Filer

Filer Name
Catv Industry-ibew Training Plan
EIN
99-0228184
Phone
8088416169
Address
1935 HAU STREET NO 300, HONOLULU, HI 96819

Signing Officer

Name
John Nashmitchell Miyoshi
Title
Trustees
Phone
8088416169
Signed
2018-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Nashmitchell Miyosh
Formed
1982
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

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

Additional Explanations

Form 990, Part XII, Line 2C

“No change in review process from the prior year. Board of trustees select an independent auditor. Administrator and board of trustees formally review and approve the financial statements.”

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 irs dated august 3, 1984, stating that the trust is tax-exempt under the provisions of section 501(c)(5) of the 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 have been recorded in 2017 and 2016 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 (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination 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. The plan administrator believes it is no longer subject to income tax examinations for years prior to 2014."”

Raw XML Appendix383 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/BOYAmt03287
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt04024
IRS990/AccountsReceivableGrp/BOYAmt0151457
IRS990/AccountsReceivableGrp/EOYAmt035787
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0EMPLOYER CONTRIBUTIONS PROVIDE TRAINING AND GENERAL EDUCATION BENEFITS TO ELIGIBLE PARTICIPANTS.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0HI ELECTRICIANS ADMINISTRATIVE OFFI
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/BOYAmt0380268
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0353382
IRS990/CashNonInterestBearingGrp/BOYAmt0110512
IRS990/CashNonInterestBearingGrp/EOYAmt0104210
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0389924
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt01935 HAU STREET ROOM 301
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0HONOLULU
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0HI
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd096819
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0HAWAII ELECTRICIANS TRAINING FUND
IRS990/ContractorCompensationGrp/ServicesDesc0TRAINING SERVICES
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0838
IRS990/CYOtherExpensesAmt0420397
IRS990/CYOtherRevenueAmt0182
IRS990/CYProgramServiceRevenueAmt0392491
IRS990/CYRevenuesLessExpensesAmt0-26886
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0420397
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0393511
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt0284
IRS990/Desc0TO PROVIDE APPRENTICESHIP AND JOURNEYMAN TRAINING TO ELIGIBLE PARTICIPANTS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/ExpenseAmt0389924
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt011518
IRS990/FeesForServicesLegalGrp/TotalAmt05298
IRS990/FeesForServicesManagementGrp/TotalAmt08135
IRS990/FeesForServicesOtherGrp/TotalAmt0661
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
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/IndividualTrusteeOrDirectorInd8X
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/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0NORMAN SANTOS
IRS990/Form990PartVIISectionAGrp/PersonNm1MARCIA TAIRA
IRS990/Form990PartVIISectionAGrp/PersonNm2KIRK IZAWA
IRS990/Form990PartVIISectionAGrp/PersonNm3MITCHELL MIYOSHI
IRS990/Form990PartVIISectionAGrp/PersonNm4PRUDENCE QUEBATAY
IRS990/Form990PartVIISectionAGrp/PersonNm5JOHN NASH
IRS990/Form990PartVIISectionAGrp/PersonNm6DAMIEN KIM
IRS990/Form990PartVIISectionAGrp/PersonNm7JOHN REID
IRS990/Form990PartVIISectionAGrp/PersonNm8BLANE OGAWA
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/ReportableCompFromOrgAmt80
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/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0MANAGEMENT TRUSTEE (FORMER)
IRS990/Form990PartVIISectionAGrp/TitleTxt1MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7UNION TRUSTEE-ALTERNATE
IRS990/Form990PartVIISectionAGrp/TitleTxt8MANAGEMENT TRUSTEE-ALTERNATE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01982
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0562980
IRS990/GrossReceiptsAmt0956491
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt04040
IRS990/InvestmentIncomeGrp/ExclusionAmt0838
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0838
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt025795
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0403
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0119
IRS990/LandBldgEquipCostOrOtherBssAmt025914
IRS990/LegalDomicileStateCd0HI
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0562980
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE EDUCATIONAL AND TRAINING BENEFITS TO ELIGIBLE PARTICIPANTS IN ACCORDANCE WITH PLAN RULES AND REGULATIONS
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0380268
IRS990/NetAssetsOrFundBalancesEOYAmt0353382
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt0537
IRS990/OfficerMailingAddressInd01
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0APPRENTICESHIP & JOURNE
IRS990/OtherExpensesGrp/TotalAmt0389924
IRS990/OtherLiabilitiesGrp/BOYAmt05576
IRS990/OtherLiabilitiesGrp/EOYAmt019621
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSEMENT FOR TRAV
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0182
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0182
IRS990/OtherRevenueTotalAmt0182
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02983
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03239
IRS990/PrincipalOfficerNm0JOHN NASHMITCHELL MIYOSH
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYERS CONTRIBUTION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0392491
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0392491
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0531
IRS990/PYOtherExpensesAmt0459012
IRS990/PYOtherRevenueAmt01800
IRS990/PYProgramServiceRevenueAmt0581621
IRS990/PYRevenuesLessExpensesAmt0124940
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0459012
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0583952
IRS990/ReconcilationRevenueExpnssAmt0-26886
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0123776
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0233672
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0119
IRS990ScheduleD/EquipmentGrp/DepreciationAmt025795
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt025914
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0420397
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt019621
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TEXTBOOK REIMBURSEMENT
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0393511
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 IRS DATED AUGUST 3, 1984, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(5) OF THE 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 HAVE BEEN RECORDED IN 2017 AND 2016 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 (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION 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. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2014."
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0119
IRS990ScheduleD/TotalExpensesPerForm990Amt0420397
IRS990ScheduleD/TotalLiabilityAmt019621
IRS990ScheduleD/TotalRevenuePerForm990Amt0393511
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0393511
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0420397
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 REVIEWED BY ONE MANAGEMENT AND ONE LABOR TRUSTEE PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRUSTEES ASKED TO DISCLOSE ANY CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NORMAN SANTOS - 200 AKAMAINUI STREET, MILILANI, HI 96789. MARCIA TAIRA - 200 AKAMAINUI STREET, MILILANI, HI 96789. KIRK IZAWA - 200 AKAMAINUI STREET, MILILANI, HI 96789. MITCHELL MIYOSHI - 200 AKAMAINUI STREET, MILILANI, HI 96789. PRUDENCE QUEBATAY - 1935 HAU STREET 4TH FLOOR, HONOLULU, HI 96819. JOHN NASH - 1935 HAU STREET 4TH FLOOR, HONOLULU, HI 96819. DAMIEN KIM - 1935 HAU STREET 4TH FLOOR, HONOLULU, HI 96819. JOHN REID - 1935 HAU STREET 4TH FLOOR, HONOLULU, HI 96819. BLANE OGAWA - 200 AKAMAINUI STREET, MILILANI, HI 96789.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO CHANGE IN REVIEW PROCESS FROM THE PRIOR YEAR. BOARD OF TRUSTEES SELECT AN INDEPENDENT AUDITOR. ADMINISTRATOR AND BOARD OF TRUSTEES FORMALLY REVIEW AND APPROVE 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 C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
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/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CATV INDUSTRY-IBEW PENSION PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0996045741
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0401(A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDE PENSION BENEFITS TO ELIGIBLE PARTICIPANTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01935 HAU STREET RM 300
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0HONOLULU
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd096819
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/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0389131
IRS990/TotalAssetsEOYAmt0377027
IRS990/TotalAssetsGrp/BOYAmt0389131
IRS990/TotalAssetsGrp/EOYAmt0377027
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0420397
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08863
IRS990/TotalLiabilitiesEOYAmt023645
IRS990/TotalLiabilitiesGrp/BOYAmt08863
IRS990/TotalLiabilitiesGrp/EOYAmt023645
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0380268
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0353382
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0389924
IRS990/TotalProgramServiceRevenueAmt0392491
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0838
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0392673
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0393511
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0389131
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0377027
IRS990/TotReportableCompRltdOrgAmt00
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/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN NASHMITCHELL MIYOSHI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEES
ReturnHeader/BusinessOfficerGrp/PhoneNum08088416169
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CATV INDUSTRY-IBEW TRAINING PLAN
ReturnHeader/Filer/BusinessNameControlTxt0CATV
ReturnHeader/Filer/EIN0990228184
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/AtSubmissionFilingDeviceId077BF6274C4959D6DF6C8E8AC01F723FE8B01B7A8
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.253.73.75
ReturnHeader/FilingSecurityInformation/IPDt02018-11-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0HS
ReturnHeader/FilingSecurityInformation/IPTm016:40:16
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/PreparerPersonNm0DIANE HOSOKAWA
ReturnHeader/ReturnTs02018-11-15T17:14:56-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$377,027
Liabilities
$23,645
Net assets
$353,382
Revenue
$393,511
Expenses
$420,397
Net income
-$26,886
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.03$0.10$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.02$0.07$0.07$0.21$0.14
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.01$0.21$0.32$0.39$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.02$0.28$0.36$0.44$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.38$0.02$0.35$0.39$0.42$0.03
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.01$0.38$0.58$0.46$0.12
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.02$0.26$0.37$0.43$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$0.25$0.57$0.32
2013Detailed filing. Detailed filing data is available for this year.$0.94$0.30$0.64$0.24$0.49$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.32$0.88$0.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.08$1.13$0.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.06$1.03$0.14