Civic Intelligence

Hawaii Laborers' and Employers Cooperation and Education Trust Fund

EIN 99-0308210 • 501(c)5 • Honolulu, HI

Profile

None

1440 Kapiolani Blvd 800Honolulu, HI 96814

n/A

Siviq Scores

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

Liabilities / Assets

66th percentile

0.03x

Higher debt load relative to assets than 66% of similar nonprofits.

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

Liabilities / Revenue

74th percentile

0.08x

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

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

Net Margin

89th percentile

34%

Higher net margin than 89% of similar nonprofits.

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

Top Officer Pay

90th percentile

$240,164

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 15.5% of source-year revenue.

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

Asset Growth

72nd percentile

12%

Faster asset growth than 72% of similar nonprofits.

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

Revenue Growth

88th percentile

30%

Faster revenue growth than 88% of similar nonprofits.

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

Assets

Up

$3,991,073

Up $433,266 (+12%) from 2023

Liabilities

Up

$123,659

Up $88,007 (+247%) from 2023

Net Assets

Up

$3,867,414

Up $345,259 (+9.8%) from 2023

Revenue

Up

$1,546,606

Up $353,497 (+30%) from 2023

Expenses

Up

$1,022,206

Up $25,074 (+2.5%) from 2023

Net Income

Up

$524,400

Up $328,423 (+168%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $4,201,330Liabilities 2010: $25,639Net Assets 2010: $4,175,6912010Assets 2011: $3,819,939Liabilities 2011: $24,136Net Assets 2011: $3,795,8032011Assets 2012: $3,447,089Liabilities 2012: $29,179Net Assets 2012: $3,417,9102012Assets 2013: $3,326,291Liabilities 2013: $22,205Net Assets 2013: $3,304,0862013Assets 2014: $3,134,433Liabilities 2014: $41,742Net Assets 2014: $3,092,6912014Assets 2015: $3,079,709Liabilities 2015: $40,270Net Assets 2015: $3,039,4392015Assets 2016: $3,151,896Liabilities 2016: $21,249Net Assets 2016: $3,130,6472016Assets 2017: $3,226,193Liabilities 2017: $20,800Net Assets 2017: $3,205,3932017Assets 2018: $3,308,060Liabilities 2018: $18,701Net Assets 2018: $3,289,3592018Assets 2019: $3,586,046Liabilities 2019: $336Net Assets 2019: $3,585,7102019Assets 2020: $3,614,595Liabilities 2020: $336Net Assets 2020: $3,614,2592020Assets 2021: $3,749,846Liabilities 2021: $18,600Net Assets 2021: $3,731,2462021Assets 2022: $3,378,353Liabilities 2022: $49,776Net Assets 2022: $3,328,5772022Assets 2023: $3,557,807Liabilities 2023: $35,652Net Assets 2023: $3,522,1552023Assets 2024: $3,991,073Liabilities 2024: $123,659Net Assets 2024: $3,867,4142024

Highlighted filing

2024

Assets$3,991,073
Liabilities$123,659
Net Assets$3,867,414

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2010: $774,060Expenses 2010: $745,419Net Income 2010: $28,6412010Revenue 2011: $410,277Expenses 2011: $771,929Net Income 2011: -$361,6522011Revenue 2012: $464,055Expenses 2012: $852,133Net Income 2012: -$388,0782012Revenue 2013: $558,813Expenses 2013: $631,315Net Income 2013: -$72,5022013Revenue 2014: $734,116Expenses 2014: $947,573Net Income 2014: -$213,4572014Revenue 2015: $884,376Expenses 2015: $909,956Net Income 2015: -$25,5802015Revenue 2016: $1,071,184Expenses 2016: $985,611Net Income 2016: $85,5732016Revenue 2017: $1,006,528Expenses 2017: $970,765Net Income 2017: $35,7632017Revenue 2018: $1,092,120Expenses 2018: $949,064Net Income 2018: $143,0562018Revenue 2019: $1,182,714Expenses 2019: $962,801Net Income 2019: $219,9132019Revenue 2020: $1,115,665Expenses 2020: $1,015,972Net Income 2020: $99,6932020Revenue 2021: $937,577Expenses 2021: $1,029,085Net Income 2021: -$91,5082021Revenue 2022: $542,210Expenses 2022: $958,945Net Income 2022: -$416,7352022Revenue 2023: $1,193,109Expenses 2023: $997,132Net Income 2023: $195,9772023Revenue 2024: $1,546,606Expenses 2024: $1,022,206Net Income 2024: $524,4002024

Highlighted filing

2024

Revenue$1,546,606
Expenses$1,022,206
Net Income$524,400

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.99$0.12$3.87$1.55$1.02$0.52
2023Detailed filing. Detailed filing data is available for this year.$3.56$0.04$3.52$1.19$1.00$0.20
2022Detailed filing. Detailed filing data is available for this year.$3.38$0.05$3.33$0.54$0.96$0.42
2021Detailed filing. Detailed filing data is available for this year.$3.75$0.02$3.73$0.94$1.03$0.09
2020Detailed filing. Detailed filing data is available for this year.$3.61$0.00$3.61$1.12$1.02$0.10
2019Detailed filing. Detailed filing data is available for this year.$3.59$0.00$3.59$1.18$0.96$0.22
2018Summary only. Only limited summary data is available for this year.$3.31$0.02$3.29$1.09$0.95$0.14
2017Detailed filing. Detailed filing data is available for this year.$3.23$0.02$3.21$1.01$0.97$0.04
2016Detailed filing. Detailed filing data is available for this year.$3.15$0.02$3.13$1.07$0.99$0.09
2015Detailed filing. Detailed filing data is available for this year.$3.08$0.04$3.04$0.88$0.91$0.03
2014Detailed filing. Detailed filing data is available for this year.$3.13$0.04$3.09$0.73$0.95$0.21
2013Detailed filing. Detailed filing data is available for this year.$3.33$0.02$3.30$0.56$0.63$0.07
2012Summary only. Only limited summary data is available for this year.$3.45$0.03$3.42$0.46$0.85$0.39
2011Summary only. Only limited summary data is available for this year.$3.82$0.02$3.80$0.41$0.77$0.36
2010Summary only. Only limited summary data is available for this year.$4.20$0.03$4.18$0.77$0.75$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$2,641,024
Mission and Program Overview

Mission

NONE

To foster the welfare of the construction industry

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,522,155$3,867,414▲ $345,259
Investments in Publicly Traded Securities$3,241,252$3,492,150▲ $250,898
Savings and Temporary Cash Investments$109,145$211,262▲ $102,117
Accounts Receivable$86,610$144,629▲ $58,019
Cash and Non-Interest-Bearing Accounts$91,494$31,779▼ $59,715
Prepaid Expenses and Deferred Charges$7,626$7,493▼ $133
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$3,557,807$3,991,073▲ $433,266
Other Assets Total$21,680$103,760▲ $82,080
Liabilities
Other Liabilities$23,882$103,760▲ $79,878
Accounts Payable and Accrued Expenses$11,770$19,899▲ $8,129
Total Liabilities$35,652$123,659▲ $88,007
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,522,155$3,867,414▲ $345,259
Total Liabilities and Net Assets / Fund Balance$3,557,807$3,991,073▲ $433,266

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$135,396$135,396
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brian LeeDirectorFT$157,216$82,948$240,164
Mark MatsumotoResearch & DevelopmentFT$120,203$72,911$193,114

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,117,517
Investment Income
$428,306
Other Revenue
$783
Change in Net Assets
$524,400

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,542,742
Revenue Not Reported on Financial Statements
$3,864
Revenue Not Reported on Form 990
$-181,341
Total Revenue per Audited Statements
$1,361,401
Total Revenue per Form 990
$1,546,606
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$601,703
Other Expenses$420,503
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$433,278
Fees for Services Management---$99,158
Other Salaries and Wages---$71,464
Other Employee Benefits---$65,739
Advertising---$40,922
Occupancy---$36,535
Payroll Taxes---$31,222
Fees for Services Accounting---$29,790
Office Expenses---$27,626
Fees for Services Legal---$16,011
Insurance---$14,201
Other Expenses---$10,631
Travel---$10,157
Conferences and Meetings---$8,058
Fees for Service Investment Mgmnt Fees---$3,864
Total Functional Expenses$0$0$0$1,022,206

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,022,206
Expenses per Audited Statements$1,018,342
Total Expenses per Audited Statements$1,018,342
Expenses Not Reported on Financial Statements$3,864
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
In-house lobbying only
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$103,760
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
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 A, Line 7A

The laborer' international union of north america, local 368 appoints four (4) trustees. The general contractors labor association appoints two (2) trustees. The building industry labor association appoints one (1) trustee. The general contractors labor association and building industry labor association jointly appoint one (1) trustee.

Form 990, Part VI, Section A, Line 8B

The plan does not have any committees with the authority to act on behalf of the governing body.

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

The chair and co-chair review the form. The trustees are mailed the form and asked to remark if they have changes.

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

During each regularly scheduled board of trustees meeting, the fund's director and consultants give detailed reports on various aspects of the fund's activities. In the course of these reports, potential or actual conflicts of interest may be revealed. Every situation, should they arise, is dealt with in the appropriate manner based on the guidelines set forth in the policy.

Form 990, Part VI, Section C, Line 19

The governing documents and financial information are available upon request and approval by the board of trustees.

Filing and Contact Details

Filer

Filer Name
HAWAII LABORERS AND EMPLOYERS'
EIN
99-0308210
Phone
8084418600
Address
1440 KAPIOLANI BLVD 800, HONOLULU, HI 96814

Signing Officer

Name
Leonard Dempsey
Title
Chair
Phone
8084418600
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter Ganaban
Formed
1993
Legal Domicile
Hi
Voting Board Members
8
Independent Board Members
8
Employees
3
Volunteers
8

Preparer

Firm
Eide Bailly Llp
Address
800 NICOLLET MALL STE 1300, MINNEAPOLIS, MN 55402-7033
Preparer
Kim Hunwardsen CPA
Phone
6122536500
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The board of trustees assumes responsiblity for oversight of the audit of the plan's financial statements and selection of independent auditor.

Financial Statement Notes

PART X, LINE 2:

The entity is organized as a nonprofit corporation and has been recognized by the irs as exempt from federal income taxes under irc section 501(a) as organizations described in irc section 501(c)(5). The entity is annually required to file a return of organization exempt from income tax (form 990) with the irs. In addition, the entity is subject to income tax on net income that is derived from business activities that are unrelated to their exempt purposes. The entity determined that it is not subject to unrelated business income tax and has not filed an exempt organization business income tax return (form 990-t) with the irs. The entity believes that it has appropriate support for any tax positions taken affecting its annual filing requirements and, as such, does not have any uncertain tax positions that are material to the financial statements. The entity would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.

Raw XML AppendixShowing 400 of 416 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.

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IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03522155
IRS990/NetAssetsOrFundBalancesEOYAmt03867414
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0248881
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0248881
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-181341
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt036535
IRS990/OfficeExpensesGrp/TotalAmt027626
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt021680
IRS990/OtherAssetsTotalGrp/EOYAmt0103760
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt065739
IRS990/OtherExpensesGrp/Desc0NATIONAL LECET CONTRIBU
IRS990/OtherExpensesGrp/Desc1AUTOMOBILE
IRS990/OtherExpensesGrp/Desc2OPERATING LEASE EXPENSE
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/TotalAmt083716
IRS990/OtherExpensesGrp/TotalAmt122182
IRS990/OtherExpensesGrp/TotalAmt217652
IRS990/OtherExpensesGrp/TotalAmt310631
IRS990/OtherLiabilitiesGrp/BOYAmt023882
IRS990/OtherLiabilitiesGrp/EOYAmt0103760
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0783
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0783
IRS990/OtherRevenueTotalAmt0783
IRS990/OtherSalariesAndWagesGrp/TotalAmt071464
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt031222
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07626
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07493
IRS990/PrincipalOfficerNm0PETER GANABAN
IRS990/PriorPeriodAdjustmentsAmt02200
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01117517
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01117517
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0290603
IRS990/PYOtherExpensesAmt0412279
IRS990/PYOtherRevenueAmt013654
IRS990/PYProgramServiceRevenueAmt0888852
IRS990/PYRevenuesLessExpensesAmt0195977
IRS990/PYSalariesCompEmpBnftPaidAmt0584853
IRS990/PYTotalExpensesAmt0997132
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01193109
IRS990/ReconcilationRevenueExpnssAmt0524400
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt03522155
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt03867414
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0109145
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0211262
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0135396
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0135396
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt03864
IRS990ScheduleD/ExpensesSubtotalAmt01018342
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt03864
IRS990ScheduleD/InvestmentExpensesNotIncldAmt03864
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-181341
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0103760
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt0-181341
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt03864
IRS990ScheduleD/RevenueSubtotalAmt01542742
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ENTITY IS ORGANIZED AS A NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE IRS AS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(A) AS ORGANIZATIONS DESCRIBED IN IRC SECTION 501(C)(5). THE ENTITY IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ENTITY IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. THE ENTITY DETERMINED THAT IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. THE ENTITY BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ENTITY WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01022206
IRS990ScheduleD/TotalLiabilityAmt0103760
IRS990ScheduleD/TotalRevenuePerForm990Amt01546606
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01361401
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01018342
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0157216
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1120203
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt060942
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt150905
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt022006
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt122006
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BRIAN LEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1MARK MATSUMOTO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1RESEARCH & DEVELOPMENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0240164
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1193114
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LABORER' INTERNATIONAL UNION OF NORTH AMERICA, LOCAL 368 APPOINTS FOUR (4) TRUSTEES. THE GENERAL CONTRACTORS LABOR ASSOCIATION APPOINTS TWO (2) TRUSTEES. THE BUILDING INDUSTRY LABOR ASSOCIATION APPOINTS ONE (1) TRUSTEE. THE GENERAL CONTRACTORS LABOR ASSOCIATION AND BUILDING INDUSTRY LABOR ASSOCIATION JOINTLY APPOINT ONE (1) TRUSTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PLAN DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CHAIR AND CO-CHAIR REVIEW THE FORM. THE TRUSTEES ARE MAILED THE FORM AND ASKED TO REMARK IF THEY HAVE CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DURING EACH REGULARLY SCHEDULED BOARD OF TRUSTEES MEETING, THE FUND'S DIRECTOR AND CONSULTANTS GIVE DETAILED REPORTS ON VARIOUS ASPECTS OF THE FUND'S ACTIVITIES. IN THE COURSE OF THESE REPORTS, POTENTIAL OR ACTUAL CONFLICTS OF INTEREST MAY BE REVEALED. EVERY SITUATION, SHOULD THEY ARISE, IS DEALT WITH IN THE APPROPRIATE MANNER BASED ON THE GUIDELINES SET FORTH IN THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS AND FINANCIAL INFORMATION ARE AVAILABLE UPON REQUEST AND APPROVAL BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF TRUSTEES ASSUMES RESPONSIBLITY FOR OVERSIGHT OF THE AUDIT OF THE PLAN'S FINANCIAL STATEMENTS AND SELECTION OF INDEPENDENT AUDITOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03557807
IRS990/TotalAssetsEOYAmt03991073
IRS990/TotalAssetsGrp/BOYAmt03557807
IRS990/TotalAssetsGrp/EOYAmt03991073
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt01022206
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt035652
IRS990/TotalLiabilitiesEOYAmt0123659
IRS990/TotalLiabilitiesGrp/BOYAmt035652
IRS990/TotalLiabilitiesGrp/EOYAmt0123659
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03522155
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03867414
IRS990/TotalOtherCompensationAmt0155859
IRS990/TotalProgramServiceRevenueAmt01117517
IRS990/TotalReportableCompFromOrgAmt0277419
IRS990/TotalRevenueGrp/ExclusionAmt0428306
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01118300
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01546606
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03557807
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03991073
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt010157
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01440 KAPIOLANI BLVD 800
IRS990/USAddress/CityNm0HONOLULU
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096814
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LEONARD DEMPSEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum08084418600
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HAWAII LABORERS AND EMPLOYERS'
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COOPERATION & EDUCATION TRUST FUND
ReturnHeader/Filer/BusinessNameControlTxt0HAWA
ReturnHeader/Filer/EIN0990308210
ReturnHeader/Filer/PhoneNum08084418600
ReturnHeader/Filer/USAddress/AddressLine1Txt01440 KAPIOLANI BLVD 800
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI

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