Civic Intelligence

Hawaii Electricians Training Fund

EIN 99-6005392 • 501(c)5 • Honolulu, HI

Profile

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

1935 Hau Street Suite 450Honolulu, HI 96819

n/A

Siviq Scores

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

Liabilities / Assets

97th percentile

0.71x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

2.28x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2024

Net Margin

29th percentile

2.8%

Higher net margin than 29% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

99th percentile

182%

Faster asset growth than 99% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

91st percentile

35%

Faster revenue growth than 91% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$13,132,124

Up $8,483,391 (+182%) from 2023

Liabilities

Up

$9,386,870

Up $8,314,402 (+775%) from 2023

Net Assets

Up

$3,745,254

Up $168,989 (+4.7%) from 2023

Revenue

Up

$4,126,063

Up $1,061,993 (+35%) from 2023

Expenses

Up

$4,011,409

Up $1,112,845 (+38%) from 2023

Net Income

Down

$114,654

Down $50,852 (-31%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $9,496,086Liabilities 2010: $109,378Net Assets 2010: $9,386,7082010Assets 2011: $8,789,624Liabilities 2011: $134,284Net Assets 2011: $8,655,3402011Assets 2012: $8,160,027Liabilities 2012: $133,834Net Assets 2012: $8,026,1932012Assets 2013: $7,900,382Liabilities 2013: $171,711Net Assets 2013: $7,728,6712013Assets 2014: $7,290,277Liabilities 2014: $145,866Net Assets 2014: $7,144,4112014Assets 2015: $7,715,748Liabilities 2015: $399,580Net Assets 2015: $7,316,1682015Assets 2016: $8,009,295Liabilities 2016: $2,004,211Net Assets 2016: $6,005,0842016Assets 2017: $5,955,160Liabilities 2017: $316,000Net Assets 2017: $5,639,1602017Assets 2018: $5,020,231Liabilities 2018: $359,213Net Assets 2018: $4,661,0182018Assets 2019: $5,430,227Liabilities 2019: $263,268Net Assets 2019: $5,166,9592019Assets 2020: $4,866,639Liabilities 2020: $282,368Net Assets 2020: $4,584,2712020Assets 2021: $4,033,353Liabilities 2021: $188,232Net Assets 2021: $3,845,1212021Assets 2022: $3,500,197Liabilities 2022: $173,189Net Assets 2022: $3,327,0082022Assets 2023: $4,648,733Liabilities 2023: $1,072,468Net Assets 2023: $3,576,2652023Assets 2024: $13,132,124Liabilities 2024: $9,386,870Net Assets 2024: $3,745,2542024

Highlighted filing

2024

Assets$13,132,124
Liabilities$9,386,870
Net Assets$3,745,254

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,796,5362010Expenses 2011: $1,865,1792011Expenses 2012: $2,049,3982012Expenses 2013: $2,358,9552013Revenue 2014: $2,236,090Expenses 2014: $2,820,350Net Income 2014: -$584,2602014Revenue 2015: $2,450,993Expenses 2015: $2,245,712Net Income 2015: $205,2812015Revenue 2016: $2,972,927Expenses 2016: $4,288,996Net Income 2016: -$1,316,0692016Revenue 2017: $2,912,698Expenses 2017: $3,297,502Net Income 2017: -$384,8042017Revenue 2018: $3,096,009Expenses 2018: $4,067,097Net Income 2018: -$971,0882018Revenue 2019: $4,054,472Expenses 2019: $3,592,466Net Income 2019: $462,0062019Revenue 2020: $2,699,502Expenses 2020: $3,276,198Net Income 2020: -$576,6962020Revenue 2021: $2,043,185Expenses 2021: $2,805,215Net Income 2021: -$762,0302021Revenue 2022: $2,488,528Expenses 2022: $2,920,739Net Income 2022: -$432,2112022Revenue 2023: $3,064,070Expenses 2023: $2,898,564Net Income 2023: $165,5062023Revenue 2024: $4,126,063Expenses 2024: $4,011,409Net Income 2024: $114,6542024

Highlighted filing

2024

Revenue$4,126,063
Expenses$4,011,409
Net Income$114,654

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.1$9.39$3.75$4.13$4.01$0.11
2023Detailed filing. Detailed filing data is available for this year.$4.65$1.07$3.58$3.06$2.90$0.17
2022Detailed filing. Detailed filing data is available for this year.$3.50$0.17$3.33$2.49$2.92$0.43
2021Detailed filing. Detailed filing data is available for this year.$4.03$0.19$3.85$2.04$2.81$0.76
2020Detailed filing. Detailed filing data is available for this year.$4.87$0.28$4.58$2.70$3.28$0.58
2019Detailed filing. Detailed filing data is available for this year.$5.43$0.26$5.17$4.05$3.59$0.46
2018Detailed filing. Detailed filing data is available for this year.$5.02$0.36$4.66$3.10$4.07$0.97
2017Detailed filing. Detailed filing data is available for this year.$5.96$0.32$5.64$2.91$3.30$0.38
2016Detailed filing. Detailed filing data is available for this year.$8.01$2.00$6.01$2.97$4.29$1.32
2015Detailed filing. Detailed filing data is available for this year.$7.72$0.40$7.32$2.45$2.25$0.21
2014Detailed filing. Detailed filing data is available for this year.$7.29$0.15$7.14$2.24$2.82$0.58
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.90$0.17$7.73$2.36
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.16$0.13$8.03$2.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.79$0.13$8.66$1.87
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.50$0.11$9.39$1.80
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jul 31, 2025
Return Version
2023v6.0
Gross Receipts
$8,395,597
Mission and Program Overview

Mission

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

The plan provides apprenticeship training to eligible members of the hawaii electricians industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$3,576,265$3,745,254▲ $168,989
Investments Other Securities$1,148,811$1,241,001▲ $92,190
Savings and Temporary Cash Investments$870,582$1,098,505▲ $227,923
Investments in Publicly Traded Securities$727,366$776,083▲ $48,717
Accounts Receivable$604,300$655,571▲ $51,271
Land, Buildings, and Equipment, Net$129,321$206,956▲ $77,635
Cash and Non-Interest-Bearing Accounts$186,439$183,704▼ $2,735
Prepaid Expenses and Deferred Charges$53,731$10,280▼ $43,451
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$4,648,733$13,132,124▲ $8,483,391
Other Assets Total$928,183$8,960,024▲ $8,031,841
Liabilities
Other Liabilities$893,598$9,237,652▲ $8,344,054
Accounts Payable and Accrued Expenses$178,870$149,218▼ $29,652
Total Liabilities$1,072,468$9,386,870▲ $8,314,402
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,576,265$3,745,254▲ $168,989
Total Liabilities and Net Assets / Fund Balance$4,648,733$13,132,124▲ $8,483,391

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,752$908,981$918,733
Other Land Buildings$116,960$602,557$719,517
Buildings$80,244$551,018$631,262
Other Assets Org$8,960,024--
Other Securities$1,241,001--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mimi SroatTraining DirectorFT$154,811$47,642$202,453
Robert AquinoAsst Training DirectorFT$153,175$46,672$199,847
Terry UyeharaTraining CoordinatorFT$145,057$47,642$192,699
Eric AtanesTraining CoordinatorFT$110,218$47,360$157,578

Board Members and Trustees

NameTitle
Daryl SuehiroManagement Trustee
Myles KuriharaManagement Trustee
Phillip Chico LuceroManagement Trustee
Al ItamotoManagement Trustee - Alter
Damien KimUnion Trustee
Leyton TordaUnion Trustee
Tracy HayashiUnion Trustee
Kimi KogeUnion Trustee - Alternate
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,907,492
Investment Income
$127,683
Other Revenue
$90,888
Change in Net Assets
$114,654

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,121,021
Revenue Not Reported on Financial Statements
$5,042
Revenue Not Reported on Form 990
$54,335
Total Revenue per Audited Statements
$4,175,356
Total Revenue per Form 990
$4,126,063
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,228,000
Salaries, Compensation, and Employee Benefits$1,783,409
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$1,611,221
Other Salaries and Wages---$1,235,483
Pension Plan Contributions---$256,352
Other Employee Benefits---$187,056
Fees for Services Other---$133,472
Payroll Taxes---$104,518
Conferences and Meetings---$77,441
Depreciation Depletion---$67,724
Insurance---$39,225
Fees for Services Accounting---$37,173
Fees for Services Legal---$14,162
Other Expenses---$6,324
Fees for Service Investment Mgmnt Fees---$5,042
All Other Expenses---$448
Total Functional Expenses$0$0$0$4,011,409

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,011,409
Expenses per Audited Statements$4,006,367
Total Expenses per Audited Statements$4,006,367
Expenses Not Reported on Financial Statements$5,042
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
Operating Lease Liability$9,122,556
Accrued Salaries$73,393
Taxes Payable$25,507
Other Payables$16,196
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 one union and one management trustee prior to filing

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

Policy is discussed with the board of trustees

Form 990, Part VI, Section C, Line 19

These documents are made available upon request.

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

Daryl suehiro - 3601 trosseau st., honolulu, hi 96815. Al itamoto - 1286 kalani street suite b-203, honolulu, hi 96817. Phillip chico lucero - 2688 waiwai loop, honolulu, hi 96819.

Filing and Contact Details

Filer

Filer Name
Hawaii Electricians Training Fund
EIN
99-6005392
Phone
8088416169
Address
1935 HAU STREET SUITE 450, HONOLULU, HI 96819

Signing Officer

Name
Tracy Hayashial Itamoto
Title
Union Trustee/employer Trustee
Phone
8088416169
Signed
2025-07-31

Organization Details

Principal Officer
Tracy Hayashial Itamoto
Formed
1962
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
62
Volunteers
0

Preparer

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

Additional Explanations

Form 990, Part XII, Line 2C

No change from prior year. Board of trustees selects an independent auditor. Administrator and board of trustees formally review and approve the financial statements.

Financial Statement Notes

PART X, LINE 2:

The plan received an exemption letter from the irs dated december 5, 2002, stating that the trust established under the plan was in compliance with the applicable requirements of the provisions of section 501(c)(5) of the internal revenue code. No federal or state income taxes have been recorded for the years ended september 30, 2024 and 2023 for unrelated business 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 was tax-exempt as of the financial statement date. 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. 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1MANAGEMENT TRUSTEE - ALTER
IRS990/Form990PartVIISectionAGrp/TitleTxt2UNION TRUSTEE
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IRS990/IndivRcvdGreaterThan100KCnt04
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt039225
IRS990/InvestmentIncomeGrp/ExclusionAmt0105551
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IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01148811
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01241001
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0727366
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0776083
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02062556
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt0206956
IRS990/LandBldgEquipCostOrOtherBssAmt02269512
IRS990/LegalDomicileStateCd0HI
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt04269534
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
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IRS990/NetAssetsOrFundBalancesEOYAmt03745254
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IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt054335
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt01611221
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0928183
IRS990/OtherAssetsTotalGrp/EOYAmt08960024
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0187056
IRS990/OtherExpensesGrp/Desc0TRAINING PROGRAM
IRS990/OtherExpensesGrp/Desc1OFFICE SUPPLIES, REPAIR
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3AUTOMOBILE
IRS990/OtherExpensesGrp/TotalAmt0153124
IRS990/OtherExpensesGrp/TotalAmt162238
IRS990/OtherExpensesGrp/TotalAmt220406
IRS990/OtherExpensesGrp/TotalAmt36324
IRS990/OtherLiabilitiesGrp/BOYAmt0893598
IRS990/OtherLiabilitiesGrp/EOYAmt09237652
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
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IRS990/OtherRevenueMiscGrp/Desc0GRANTS
IRS990/OtherRevenueMiscGrp/Desc1APPLICATION FEES & OTHER INCOME
IRS990/OtherRevenueMiscGrp/Desc2SCHOLARSHIP LOAN REPAYMENT
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt072500
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt116138
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt22250
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt116138
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt22250
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IRS990/OtherSalariesAndWagesGrp/TotalAmt01235483
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt0104518
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt0256352
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt053731
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010280
IRS990/PrincipalOfficerNm0TRACY HAYASHIAL ITAMOTO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
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IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1LIQUIDATED DAMAGES
IRS990/ProgramServiceRevenueGrp/Desc2SALE OF BOOKS, SUPPLIES, SHIRTS,
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14541
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt238
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14541
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt238
IRS990/ProgSrvcAccomActy2Grp/Desc0THE PLAN PROVIDES TRAINING SUPPLIES, CLASSES, WORKSHOPS, AND EQUIPMENT FOR ITS APPRENTICES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0153124
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt046933
IRS990/PYOtherExpensesAmt01142699
IRS990/PYOtherRevenueAmt025434
IRS990/PYProgramServiceRevenueAmt02991703
IRS990/PYRevenuesLessExpensesAmt0165506
IRS990/PYSalariesCompEmpBnftPaidAmt01755865
IRS990/PYTotalExpensesAmt02898564
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03064070
IRS990/ReconcilationRevenueExpnssAmt0114654
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0870582
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01098505
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt080244
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0551018
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0631262
IRS990ScheduleD/EquipmentGrp/BookValueAmt09752
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0908981
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0918733
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt05042
IRS990ScheduleD/ExpensesSubtotalAmt04006367
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/InvestmentExpensesNotIncldAmt05042
IRS990ScheduleD/NetUnrealizedGainsInvstAmt054335
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt08960024
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT-OF-USE ASSET FOR OPERATING LEASE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0116960
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0602557
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0719517
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt073393
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt125507
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt216196
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt39122556
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED SALARIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OTHER PAYABLES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3OPERATING LEASE LIABILITY
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01241001
IRS990ScheduleD/OtherSecuritiesGrp/Desc0MUTUAL FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt054335
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt05042
IRS990ScheduleD/RevenueSubtotalAmt04121021
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE IRS DATED DECEMBER 5, 2002, STATING THAT THE TRUST ESTABLISHED UNDER THE PLAN WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE PROVISIONS OF SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED FOR THE YEARS ENDED SEPTEMBER 30, 2024 AND 2023 FOR UNRELATED BUSINESS 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 WAS TAX-EXEMPT AS OF THE FINANCIAL STATEMENT DATE. 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. 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:
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt08960024
IRS990ScheduleD/TotalBookValueSecuritiesAmt01241001
IRS990ScheduleD/TotalExpensesPerForm990Amt04011409
IRS990ScheduleD/TotalLiabilityAmt09237652
IRS990ScheduleD/TotalRevenuePerForm990Amt04126063
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04175356
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04006367
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1153175
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2145057
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3110218
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt031855
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt131212
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt231855
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt331573
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt30
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt215787
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt315787
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt20
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2TERRY UYEHARA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3ERIC ATANES
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRAINING DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1ASST TRAINING DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2TRAINING COORDINATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3TRAINING COORDINATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0202453
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1199847
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2192699
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt3157578
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00

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