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HAWAII CARPENTERS VACATION AND HOLIDAY FUND: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
HAWAII CARPENTERS VACATION AND HOLIDAY FUND (EIN 99-6025504)
Tax period
2021-09-01 to 2022-08-31
Filed
2023-07-13
IRS object ID
202301949349301415
Schema version
2021v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-07-13T12:27:36-05:00ReturnTs
Tax Period End2022-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN450250958PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1EIDE BAILLY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110681 FOOTHILL BLVD STE 300AddressLine1Txt
CityRANCHO CUCAMONGACityNm
State AbbreviationCAStateAbbreviationCd
ZIP917303831ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN996025504EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HAWAII CARPENTERS VACATION & HOLIDAYBusinessNameLine1Txt
Business Name Line2FUNDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlHAWABusinessNameControlTxt
Phone8088417575PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1200 N VINEYARD BLVD 100AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96817ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKYLE CHOCKPersonNm
Person TitleCO-CHAIRPersonTitleTxt
Phone8088417575PhoneNum
Signature2023-07-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstKYLEPersonFirstNm
Person LastCHOCKPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCATHERINE L GRAY CPAPreparerPersonNm
PTINP01294460PTIN
Phone9094664410PhoneNum
Preparation2023-07-10PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKYLE CHOCKPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1200 N VINEYARD BLVD 100AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96817ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$97,743,741GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1972FormationYr
Legal Domicile StateHILegalDomicileStateCd
Activity Or MissionTO PROVIDE VACATION AND HOLIDAY BENEFITS TO ELIGIBLE PLAN PARTICIPANTS OR THEIR BENEFICIARIESActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers12TotalVolunteersCnt
Total Gross UBI-$77,682TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$24,909,708PYProgramServiceRevenueAmt
CY Program Service Revenue$23,437,998CYProgramServiceRevenueAmt
PY Investment Income$162,573PYInvestmentIncomeAmt
CY Investment Income-$77,682CYInvestmentIncomeAmt
PY Other Revenue$933PYOtherRevenueAmt
CY Other Revenue$1,225CYOtherRevenueAmt
PY Total Revenue$25,073,214PYTotalRevenueAmt
CY Total Revenue$23,361,541CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$24,520,198PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$23,470,790CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$298,340PYOtherExpensesAmt
CY Other Expenses$323,107CYOtherExpensesAmt
PY Total Expenses$24,818,538PYTotalExpensesAmt
CY Total Expenses$23,793,897CYTotalExpensesAmt
PY Revenues Less Expenses$254,676PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$432,356CYRevenuesLessExpensesAmt
Total Assets BOY$12,976,958TotalAssetsBOYAmt
Total Assets EOY$12,322,371TotalAssetsEOYAmt
Total Liabilities BOY$11,161,700TotalLiabilitiesBOYAmt
Total Liabilities EOY$10,939,469TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,815,258NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,382,902NetAssetsOrFundBalancesEOYAmt
MissionTHE PURPOSE OF THE ORGANIZATION IS TO PROVIDE VACATION AND HOLIDAY BENEFITS TO EMPLOYEES COVERED UNDER THE COLLECTIVE BARGAINING AGREEMENT.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTHE FUND PROVIDED VACATION AND HOLIDAY BENEFITS TO APPROXIMATELY 4,646 EMPLOYEE BENEFICIARY PARTICIPANTS UNDER A MULTI-EMPLOYER COLLECTIVELY BARGAINED AGREEMENT.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntYes (1)BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document4071IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldHIStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HAWAII BENEFIT ADMINISTRATORS INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8088417575PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1200 N VINEYARD BLVD 100AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96817ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
PAUL SILEN
CO-CHAIR0.10Yes (X)Yes (X)$0$0$0
KYLE CHOCK
CO-CHAIR0.10Yes (X)Yes (X)$0$265,237$25,522
PAUL SASAKI
SECRETARY0.10Yes (X)Yes (X)$0$0$0
ROY MORIOKA
TRUSTEE0.10Yes (X)$0$0$0
MITCHELL TYNANES
TRUSTEE0.10Yes (X)$0$0$0
NATHANIEL KINNEY
TRUSTEE0.10Yes (X)$0$77,394$25,522
JUAN PADASDAO JR
ALTERNATE0.10Yes (X)$0$113,783$25,522
ROY SHIOI
ALTERNATE0.10Yes (X)$0$0$0
SEAN NEWCAMP
TRUSTEE0.10Yes (X)$0$136,515$25,522
TOM BRODERICK
TRUSTEE0.10Yes (X)$0$0$0
TRAVIS MURAKAMI
TRUSTEE0.10Yes (X)$0$123,360$25,522
JAY KADOWAKI
TRUSTEE0.10Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$716,289TotReportableCompRltdOrgAmt
Total Other Compensation$127,610TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
HAWAII BENEFIT ADMINISTRATORS INC
200 N VINEYARD BLVD STE 100HONOLULUHI96813PLAN ADMIN$246,240
RAYMOND JAMES
PO BOX 23641JUPITERFL33742FINANCIAL CONSULTANT$128,792
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS230000$23,078,308$23,078,308
EMPLOYEE CONTRIBUTIONS230000$350,717$350,717
LIQUIDATED DAMAGES$8,973$8,973
FieldValueIRS element (for citing)
Total Program Service Revenue$23,437,998TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$114,834TotalRevenueColumnAmt
Unrelated Business Revenue$114,834UnrelatedBusinessRevenueAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$74,189,684SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$74,382,200SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$192,516SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$192,516TotalRevenueColumnAmt
Unrelated Business Revenue-$192,516UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHERDesc
Total Revenue Column$1,225TotalRevenueColumnAmt
Related Or Exempt Func Income$1,225RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$1,225OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$23,361,541TotalRevenueColumnAmt
Related Or Exempt Func Income$23,439,223RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue-$77,682UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$23,470,790TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$235,935TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$6,865TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$29,678TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$12,237TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$14,880TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$9,339TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,632TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
POSTAGE & TELEPHONE$9,089
PARTICIPANT SEARCH DEVI$452

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$23,793,897TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$342,048BOYAmt
EOY$256,564EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$687,625BOYAmt
EOY$765,009EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$11,947,285BOYAmt
EOY$11,300,798EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$12,976,958BOYAmt
EOY$12,322,371EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$11,161,700BOYAmt
EOY$10,939,469EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$11,161,700BOYAmt
EOY$10,939,469EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$1,815,258BOYAmt
EOY$1,382,902EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,815,258BOYAmt
EOY$1,382,902EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$12,976,958BOYAmt
EOY$12,322,371EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$432,356ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescUNDISTRIBUTED VACATION BENEFITSDesc
Amt$10,939,469Amt
FieldValueIRS element (for citing)
Total Liability$10,939,469TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$23,349,304TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$23,349,304RevenueSubtotalAmt
Investment Expenses Not Incld$12,237InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$12,237RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$23,361,541TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$24,003,891TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$24,003,891ExpensesSubtotalAmt
Investment Expenses Not Incld2$12,237InvestmentExpensesNotIncld2Amt
Other Expenses Not Included-$222,231OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt-$209,994ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$23,793,897TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS CONTAIN THE FOLLOWING DISCLOSURE WITH RESPECT TO UNCERTAIN TAX POSITIONS: "ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE FUND ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FUND AND HAS CONCLUDED THAT AS OF AUGUST 31, 2018, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, HOWEVER THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE FUND ADMINISTRATOR BELIEVES THE FUND IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO FISCAL 2015.
PART XII, LINE 4B - OTHER ADJUSTMENTS:NET CHANGE IN VACATION BENEFIT LIABILITY -222,231.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
KYLE CHOCK
CO-CHAIR$0$263,875$0$0$0$1,362$0$10,400$0$15,122$0$290,759$0$0
SEAN NEWCAMP
TRUSTEE$0$135,814$0$0$0$701$0$10,400$0$15,122$0$162,037$0$0

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HAWAII BENEFIT ADMINISTRATORS INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Relationship DescriptionONE OR MORE TRUSTEES IS A DIRECTOR OF HBAIRelationshipDescriptionTxt
Transaction$246,240TransactionAmt
TransactionTHE ORGANIZATION HAS CONTRACTED WITH HBAI TO PROVIDE PLAN ADMINISTRATION SERVICES TO THE FUND.TransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2THE BOARD OF TRUSTEES IS COMPOSED OF TEN INDIVIDUALS, FIVE OF WHOM ARE UNION" TRUSTEES AND FIVE OF WHOM ARE "CONTRACTOR" TRUSTEES. THE UNION" TRUSTEES ARE APPOINTED BY THE HAWAII REGIONAL COUNCIL OF CARPENTERS. THE "CONTRACTOR" TRUSTEES ARE APPOINTED BY THE GENERAL CONTRACTORS LABOR ASSOCIATION AND/OR THE BUILDING INDUSTRY LABOR ASSOCIATION.
FORM 990, PART VI, SECTION A, LINE 3MANAGEMENT CONTROL IS RETAINED BY THE BOARD OF TRUSTEES. ADMINISTRATIVE DUTIES HAVE BEEN CONTRACTED TO A THIRD PARTY ADMINISTRATOR, HAWAII BENEFIT ADMINISTRATORS, INC.
FORM 990, PART VI, SECTION A, LINE 7ATHE GOVERNING BOARD IS APPOINTED BY THE HAWAII REGIONAL COUNCIL OF CARPENTERS; THE GENERAL CONTRACTORS LABOR ASSOCIATION; AND THE BUILDING INDUSTRY LABOR ASSOCIATION.
FORM 990, PART VI, SECTION A, LINE 8BTHERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD.
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 WAS REVIEWED WITH THE TAX PREPARER BY THE TWO CO-CHAIRS OF THE BOARD OF TRUSTEES PRIOR TO FILING.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, TAX RETURNS, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION UPON REQUEST.
FORM 990, PART VII:TRUSTEES OF THE TRUST ARE EMPLOYEES OF CONTRIBUTING EMPLOYERS THAT ARE CONSIDERED RELATED ORGANIZATIONS UNDER THE DEFINITIONS IN SCHEDULE R. THE RELATED ORGANIZATIONS ARE FOR-PROFIT ORGANIZATIONS, ARE NOT OWNED OR CONTROLLED, DIRECTLY OR INDIRECTLY, BY THE ORGANIZATION OR ONE OR MORE RELATED TAX-EXEMPT ORGANIZATIONS, AND DO NOT PROVIDE MANAGEMENT SERVICES FOR A FEE TO THE ORGANIZATION. AS SUCH COMPENSATION PAID BY RELATED ORGANIZATIONS IS NOT SHOWN UNDER THE VOLUNTEER EXCEPTION.
FORM 990 PART VII SECTION A COLUMN FTHE ORGANIZATION PARTICIPATES IN A COLLECTIVE BARGAINED MULTI EMPLOYER PLAN, A DEFINED BENEFIT PLAN,DUE TO THE SIZE AND VARIED PARTICIPANTS IN THIS PLAN THE ACTUARIAL VALUE IS NOT CALCULATED ON A PER EMPLOYEE BASIS. NO AMOUNT IS INCLUDED IN COLUMN F FOR A REASONABLE ESTIMATE OF THE INCREASE IN ACTUARIAL VALUE.
FORM 990, PART XII, LINE 1:THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
HAWAII CARPENTERS APPRENTICESHIP TRAINING FUND
200 N VINEYARD BLVD STE 100HONOLULUHI96817990119158TO PROVIDE EDUCATION AND TRAINING BENEFITS TO UNIONIZED EMPLOYEESHI501(C)(5)N/A0
HAWAII CARPENTERS MARKET RECOVERY PROGRAM
200 N VINEYARD BLVD STE 100HONOLULUHI96817990264270TO EXPLORE JOINT EMPLOYER/EMPLOYEE WORK OPPORTUNITIESHI501(C)(5)N/A0
HAWAII CARPENTERS VACATION & HOLIDAY FUND
200 N VINEYARD BLVD STE 100HONOLULUHI96817996025504TO PROVIDE VACATION AND HOLIDAY BENEFITS TO UNIONIZED EMPLOYEESHI501(C)(9)N/A0
HAWAII CARPENTERS FINANCIAL SECURITY FUND
200 N VINEYARD BLVD STE 100HONOLULUHI96817990264272EMPLOYEE BENEFIT PLAN PROVIDING RETIREMENT BENEFITSHIN/A0
HAWAII CARPENTERS 401(K) FUND
200 N VINEYARD BLVD STE 100HONOLULUHI96817550822045EMPLOYEE BENEFIT PLAN PROVIDING RETIREMENT BENEFITSHIN/A0

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (50 entries)

808 GATES & DOORS LLC
AGSALUD CONSTRUCTION LLC
ALAULA BUILDERS LLC
ALI'I BUILDERS LLC
ALOHA GYPSUM FLOORS LLC
APEX TRUSS LLC
ARMSTRONG PACIFIC LLC
ATN CONSTRUCTION LLC
BEACHSIDE ROOFING LLC
CHANNEL CONSTRUCTION LLC
CLOSET SYSTEMS SUPPLY LLC
CML SPECIALTIES LLC
D A BUILDERS LLC
ENABLE ENERGY LABS LLC
FINISHING EDGE CURB & SIDEWALK LLC
FIRETEK PACIFIC LLC
FIRST PACIFIC BUILDERS LLC
FUJINAGA CONTRACTING LLC
GENTRY BUILDERS LLC
GOODFELLOW BOTHERS LLC
GRACE PACIFIC LLC
HAMASAKI CONSTRUCTION LLC
HONOLULU BUILDERS LLC
ISLANDS CREATIONS CONSTRUCTION LLC
J&J DRYWALL & PLASTERING LLC
JBA CONSTRUCTION LLC
JSC CONSTRUCTION LLC
KCK BUILDERS LLC
KENWOOD CONSTRUCTION LLC
LINCOLN BUILDERS LLC
LOUGHLIN DRYWALL LLC
M2K CONSTRUCTION LLC
MODERN FLOORING LLC
NOHO'ANA BUILDERS LLC
OAHU GARAGE DOOR LLC
ONO CONSTRUCTION LLC
PARADIGM CONSTRUCTION LLC
PAUL'S ELECTRICAL CONTRACTING LLC
PAVIMENTO HAWAII LLC
PRISM ACOUSTICAL & DRYWALL LLC
PROTECH ROOFING LLC
R&L OHANA LLC
REDMONT CONSTRUCTION LLC
SOLID SURFACE WORKS LLC
SONNY'S WALL SERVICES LLC
STANLEY ACCESS TECHNOLOGIES LLC
STRONGENTERPRISES LLC
VIKING ADVANCED FINISHES LLC
WATTS CONSTRUCTORS LLC
WAVE BUILDERS LLC

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (189 entries)

808 CONSULTING AND CONSTRUCTION
A'S CARPENTRY INC
ABSHER CONSTRUCTION CO
ACOUSTICAL DRYWALL SYS
AKAMAI BUILDERS INC
AKINAKA CONSTRUCTION
ALAN S HINAHARA CONSTRUCTION INC
ALAN SHINTANI INC
ALBERT C KOBAYASHI INC
ALCAL SPECIALTY CONTR
ALL SITE CONSTRUCTION
ALLIED BUILDERS SYSTEM
ALLIED CONSTRUCTION INC
AMERICAN PIPING & BOILER
ANDERSON POOLWORKS
APB CONSTRUCTION CORP
ARISUMI BROTHERS INC
ARTISTIC BUILDERS
AULI'I CONSTRUCTION
BE CHANGE NOW
BEK INC
BEST VINYL FENCE & DECK
BLAZY CONSTRUCTION INC
BRAND ENERGY SVCS INC
BRAND-SAFWAY
BRETT HILL CONSTRUCTION
BRIAN'S CONTRACTING INC
BRUCE MATSON COMPANYINC
C T CARPENTRY
CJ PETERSON
CAFFEY INC
CARPENTERS UNION LOCAL 745
CD BUILDERS INC
CDT ISLAND CONSTRUCTION
CENTRAL CONSTRUCTION INC
CHOICE CONSTRUCTION INC
CLEAR CHOICE BUILDERS INC
CLOSE CONSTRUCTION INC
COASTAL CONSTRUCTION CO
COMMERCIAL SHELVING INC
CONSTRUCTORS HAWAII INC
CORNAIR REMODELING INC
D & D CONSTRUCTION INC
DA BUILDERS INC
DOUG'S ACOUSTICAL AND
DURA CONSTRUCTORS INC
DYK INCORPORATED
EMA CONSTRUCTION
EAGLE INTERIORS INC
EAST & WEST ALUM CRAFT
EDWARDS & SANDS
ELECTRICAL CONTRACTORS
EVERY DOOR SERVICE
F & H CONSTRUCTION INC
FIVE STAR AIRPORT
FLOOR TECHNOLOGIES OF HI
FOUNDATIONS HAWAII INC
FRANK COLUCCIO CONSTR CO
FV COLUCCIO CONSTRUCTION
GATESIDE INC
GILL CONSTRUCTION INC
GOODNIGHT'S CORP DBA
GOTO CONSTRUCTION INC
GROUP BUILDERS INC
GUY'S SUPERIOR INTERIORS
GW CONSTRUCTION
HAAS INSULATION INC
HAWAII MASONRY & DEVELOPMENT CORP
HAWAII MILLWORKS
HAWAII REGIONAL COUNCIL OF CARPENTERS
HAWAIIAN DREDGING CONSTRUCTION COMPANY
HAWAIIAN ISLANDS FORWARDERS
HEALY TIBBITTS BUILDERS
HEEIA CONSTRUCTION CO
HENSEL CONSTRUCTION CO
ICS (INTERNATIONAL CONVENTION SERVICES)
IDEAL CONSTRUCTION INC
IIDA T CONTRACTING LTD
INTEGRATED CONSTR INC
ISEC INC
ISEMOTO CONTRACTING
ISLAND HERITAGE BUILDERS
ISLAND PACIFIC INSTALLERS
JW INC
JAY KADOWAKI INC
JCK CONTRACTOR INC
JD HAWAII CONTRACTORS
JDH CONSTRUCTION LTD
KA MO'I CONSTRUCTION
KAIKOR CONSTRUCTION
KAIKOR CONST GROUP INC
KAUAI BUILDERS LTD
KELIKAI INCORPORATED
KENNEDY CONSTRUCTION CORP
KIEWIT BUILDING GROUP INC
KIEWIT INFRASTRUCTURE
KOGA ENGINEERING & CONSTRUCTION INC
KPRS HAWAII CONSTR INC LA'AU STRUCTURES INC
LA'AU STRUCTURES INC
LANAI BUILDERS INC
LANKFORD CONSTRUCTION CO
LARGO CONCRETE INC
LEND LEASE
LEVEL 5 DRYWALL
LEWIS & MANN PLASTERING
LLOYD W AUBRY CO INC
M SHIROMA CONSTRUCTION
MAKAI SOLUTIONS
MARKET RECOVERY
MARMOL HAWAII INC
MARYL GROUP CONSTRUCTION
MAUI CLOSET COMPANY
MCCLONE CONSTRUCTION CO
MITSUNAGA CONST INC
MJ CONSTRUCTION COMPANY
MOSS & ASSOCIATES
NAN INC
NARITO CONSTRUCTION CO
NATIONWIDE INST SERV INC
NOGUCHI BUILDERS INC
NORDIC PCL CONSTRUCTION
NORTHSHORE EXTERIORS INC
O P CONSTRUCTION CO
OKADA TRUCKING CO LTD
P M J BUILDERS INC
P&I BUILDERS INC
PACCON CONSTRUCTION INC
PACIFIC CONCRETE WORKS INC
PACIFIC FOUNDATION INC
PARSONS RCI INC
PARTITION SPECIALTIES
PIONEER CONTR CO LTD
PREMIER INTERIOR DEVELOPMENT INC
PRO BILT CONSTRUCTION
RALPH S INOUYE CO LTD
RAYNOR OVERHEAD DOORS & GATES INC
REEF DEVELOPMENT OF HI
RIDGEWAY CONSTRUCTION
RLP INC
ROBERT A BOTHMAN INC
ROBERT M KAYA BUILDERS
ROMSCO INC
ROYAL CONTRACTING CO LTD
RSL DRYWALL
S & G CONSTRUCTION INC
S & M SAKAMOTO INC
SAMAP USA CORP
SEA ENGINEERING INC
SHIMMICKTRAYLORGRANITE
SHIOI CONSTRUCTION INC
SINCLAIR DRYWALL INC
SITE ENGINEERING INC
SOLID SURFACE TECH
SSF CONSTRUCTION
STAN'S CONTRACTING INC
STATEWIDE GEN CONTRACTING
STEELTECH INC
STRUCTURAL DYNAMICS INC
SUMMIT CONSTRUCTION INC
SWI FINISHING HI INC
SWINERTON BUILDERS
SYNC DRYWALL SYSTEMS
TCS DRYWALL INC
TERRASMART INC
THE LOOKING GLASS CORP
TOKUNAGA MASONRY INC
TOMA TOMMY S CONTRACTOR
TOMCO CORPORATION
TRICON INC
TROPICAL TRIM & DESIGN
TRUE LINE CONSTRUCTION SERVICES LTD
UNISTRUT HAWAII
UNITED GENERAL CONTRACTING INC
UNIVERSAL CONSTRUCTION
UNLIMITED CONSTRUCTION SERVICES INC
V & C DRYWALL CONTRACTORS
VIKING CONSTRUCTION INC
WW CLYDE & COMPANY
WAIHONA BUILDERS LTD
WALTZ ENGINEERING INC
WEBER COMPANY
WEST MAUI CONSTRUCTION
WESTERN INDUSTRIAL CONTR
WESTERN OVERHEAD DOOR
WHITE SANDS CONSTRUCTION
YASUHARA DRYWALL
Z CONTRACTORS INC
ZELINSKY COMPANY
ZOE BUILDERS INC
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1HAWAII BENEFIT ADMINISTRATORS INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeMTransactionTypeTxt
Involved$599,540InvolvedAmt
Method Of Amount DeterminationSERVICE AGREEMENTMethodOfAmountDeterminationTxt