2025-06-10T11:32:00-05:00 2024-07-31 952302617 SINGERLEWAK LLP 500 ALA MOANA BLVD 2 302 HONOLULU HI 96813 990 2023-08-01 996009435 PAMCAH-UA LOCAL 675 HEALTH & WELFARE FUND PAMC 8085364408 1109 BETHEL STREET RM 403 403 HONOLULU HI 96813 VALENTINO CERIA - TRUSTEE KENT MATSUZAKI - TRUSTEE 8085364408 2025-05-30 0 JUDITH CHOCK P01072809 8085336254 2023 2025-03-06 01:10:19Z VALENTINO CERIA - TRUSTEE 1109 BETHEL STREET RM 403 403 HONOLULU HI 96813 59554281 0 X N/A X 1961 HI TO PROVIDE HEALTH & WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR FAMILIES. THE PLAN IS A COLLECTIVELY BARGAINED MULTIEMPLOYER PLAN. 6 0 0 0 0 0 0 0 27256987 29332959 2606357 4868412 185306 267866 30048650 34469237 0 0 19436255 21086349 0 0 0 0 0 2404860 2785452 21841115 23871801 8207535 10597436 82766862 101023807 210815 258227 82556047 100765580 TO PROVIDE HEALTH & WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR FAMILIES. THE PLAN IS A COLLECTIVELY BARGAINED MULTIEMPLOYER PLAN. 0 0 19633464 PROVIDING SELF-INSURED BENEFITS TO ELIGIBLE PARTICIPANTS BY PAYING FOR INCURRED CLAIMS (MEDICAL $13,689,891, DRUG $3,945,766, DENTAL $1,735,981, AND VISION $261,826). 1452885 PROVIDING HEALTH AND WELFARE BENEFITS BY PAYING FOR MONTHLY INSURANCE PREMIUMS TO INSURANCE CARRIERS (STOP-LOSS $823,379, LIFE/AD&D/TDI $517,730, AND MEDICAL $111,776). 1223700 PROVIDING SELF-INSURED BENEFITS TO ELIGIBLE PARTICIPANTS BY PAYING FOR CLAIMS ADMINISTRATIVE FEES (MEDICAL $934,746, DENTAL $171,128, DRUGS $85,813, AND VISION $32,013). 22310049 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 6 0 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 0 0 1 1 X PAMCAH-UA LOCAL 675 ADMINISTRATIVE 8085364408 1109 BETHEL ST 403 HONOLULU HI 96813 X VALENTINO CERIA UNION TRUSTEE 1.00 X 0 0 0 MATTHEW BRADY UNION TRUSTEE 1.00 X 0 0 0 KENT A MATSUZAKI MANAGEMENT TRUSTEE 1.00 X 0 0 0 MARK SUZUKI MANAGEMENT TRUSTEE 1.00 X 0 0 0 GREGG SERIKAKU MANAGEMENT TRUSTEE (ALT) 1.00 X 0 0 0 BENJAMIN PANIS UNION TRUSTEE 1.00 X 0 0 0 SAMUEL BARRETT JR UNION TRUSTEE (ALT) 1.00 X 0 0 0 CURT BALANAY MANAGEMENT TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 HAWAII MEDICAL SERVICE ASSOCIATION 818 KEEAUMOKU STREET HONOLULU HI 96814 MEDICAL CLAIMS ADMINISTRATOR 982924 THE SEGAL COMPANY 180 HOWARD STREET 1100 SAN FRANCISCO CA 94105 ACTUARY/CONSULTANT 574101 HAWAII DENTAL SERVICE 700 BISHOP STREET 700 HONOLULU HI 96813 DENTAL CLAIMS PROCESSOR 182520 TRUCKER HUSS 135 MAIN STREET 9TH FLOOR SAN FRANCISCO CA 94105 LEGAL COUNSEL 117401 4 EMPLOYER CONTRIBUTIONS 900099 27746527 27746527 RETIREE CONTRIBUTIONS 900099 1480554 1480554 LIQUIDATED DAMAGES AND 900099 105878 105878 29332959 2778245 2778245 27175211 25085044 2090167 2090167 2090167 OTHER INCOME 900099 267866 267866 267866 34469237 29332959 0 5136278 21086349 125832 63351 250338 22812 26170 ADMINISTRATIVE FEE - ME 934746 CONSULTANT FEES 574101 REIMBURSEMENT - ADMINIS 442497 ADMINISTRATIVE FEE - DE 171128 174477 23871801 7412094 9401393 4824352 4039783 13089 13089 0 0 69199413 86562824 1116696 761265 214307 258542 82766862 101023807 210815 258227 210815 258227 X 82556047 100765580 0 0 0 0 82556047 100765580 82766862 101023807 10597436 7612097 0 X X 0 1 X 1 0 13089 13089 0 0 X 41830996 7612097 7612097 34218899 250338 250338 34469237 23621463 0 23621463 250338 250338 23871801 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 MARCH 14, 1983, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) 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. UNRELATED BUSINESS INCOME TAXES FOR FEDERAL AND STATE HAVE BEEN RECORED IN THE AMOUNT OF $5,964 FOR THE YEAR ENDED JULY 31, 2024, WHICH IS INCLUDED IN INVESTMENT EXPENSES ON THE STATEMENTS OF CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS. 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 HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, 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 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. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. " FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE ADMINISTRATOR. THE FORM 990 IS PRESENTED TO THE BOARD OF TRUSTEES AT THE SCHEDULED MEETINGS. FORM 990, PART VI, SECTION B, LINE 12C PRIOR TO MAY 2019, A WRITTEN CONFLICT OF INTEREST POLICY WAS SIGNED BY ALL TRUSTEES. ANNUAL WRITTEN DISCLOSURES ARE OBTAINED EACH YEAR BY EACH TRUSTEE. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC VALENTINO CERIA - 1109 BETHEL ST BASEMENT, HONOLULU, HI 96813. MATTHEW BRADY - 1109 BETHEL ST BASEMENT, HONOLULU, HI 96813. KENT A. MATSUZAKI - 1029 ULUPONO STREET, HONOLULU, HI 96819. MARK SUZUKI - 1820 COLBURN STREET, HONOLULU, HI 96819. GREGG SERIKAKU - 1088 BISHOP STREET #408, HONOLULU, HI 96813. BENJAMIN PANIS - 1109 BETHEL ST BASEMENT, HONOLULU, HI 96813. SAMUEL BARRETT JR - 1109 BETHEL ST BASEMENT, HONOLULU, HI 96813. CURT BALANAY - 2026 COLBURN STREET, HONOLULU, HI 96819. FORM 990, PART XII, LINCE 2C BOARD OF TRUSTEES SELECTS AN INDEPENDENT AUDITOR. THE ADMINISTRATOR AND MANAGEMENT AND UNION TRUSTEE REPRESENTATIVES REVIEW AND APPROVE THE FINANCIAL STATEMENTS. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. PAMCAH-UA LOCAL 675 ANNUITY PLAN 1109 BETHEL STREET 403 HONOLULU HI 96813 990221545 TO PROVIDE ANNUITY BENEFITS TO ELIGIBLE MEMBERS HI 401(A) N/A 0 PAMCAH-UA LOCAL 675 COOPERATION FUND 1109 BETHEL STREET 403 HONOLULU HI 96813 990266164 TO PROMOTE THE INDUSTRY AND IMPROVE RELATIONSHIPS BETWEEN LABOR AND MGMT. HI 501(C)(5) N/A 0 PAMCAH-UA LOCAL 675 TRAINING PLAN 1109 BETHEL STREET 403 HONOLULU HI 96813 996009433 TO PROVIDE EDUCATIONAL BENEFITS TO ELIGIBLE MEMBERS AND EMPLOYERS HI 501(C)(5) N/A 0 PAMCAH-UA LOCAL 675 VACATION & HOLIDAY PLAN 1109 BETHEL STREET 403 HONOLULU HI 96813 996009438 TO PROVIDE VACATION AND HOLIDAY BENEFITS TO ELIGIBLE MEMBERS HI 501(C)(9) N/A 0 PAMCAH-UA LOCAL 675 PENSION PLAN 1109 BETHEL STREET 403 HONOLULU HI 96813 996024083 TO PROVIDE PENSION BENEFITS TO ELIGIBLE MEMBERS HI 401(A) N/A 0 PAMCAH-UA LOCAL 675 ADMINISTRATIVE OFFICE 1109 BETHEL STREET 403 HONOLULU HI 96813 990110375 TO ALLOCATE COMMON EXPENSES AMOUNG THE PAMCAH TRUST FUNDS HI N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 PAMCAH-UA LOCAL 675 ADMINISTRATIVE OFFICE P 623500 PERCENTAGE ALLOCATION FORM 990, SCHEDULE R, PARTS II, III, IV THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER PLAN THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF THESE CONTRIBUTING EMPLOYERS INCLUDING THE NAMES, ADDRESSES, AND OTHER CONTACT INFORMATION. HOWEVER, THE LEGAL STRUCTURE (CORPORATION, PARTNERSHIP, ETC) FOR EACH CONTRIBUTING EMPLOYER IS NOT ON FILE WITH THE ADMINISTRATIVE OFFICE AND COULD NOT BE REASONABLE OBTAINED. AS A RESULT, THE CONTRIBUTING EMPLOYERS COULD NOT BE SEPARATED BY TYPE OF ZATION. HOWEVER, THEY ARE LISTED BELOW: A & I REFRIGERATION SALES & SERVICE, INC. A & I REFRIGERATION, INC. A G REPAIR LLC ADVANCE PLUMBING SYSTEMS CORP. AIR CENTRAL, INC. AIR ENGINEERING CO. ALAKA'I MECHANICAL CORPORATION ALCO MECHANICAL, INC. ALOHA FIRE SYSTEMS, LLC APB CONSTRUCTION CORP. ARIZONA PIPE TRADES ARTISTIC BUILDERS CORPORATION BEST PLUMBING & ELECTRIC, LLC C S MECHANICAL CARRIER BUILDING SERVICES CENTRAL AIR SYSTEMS, INC. CHECKPOINT FIRE SERVICE, LLC CLIMATE PROS CLYDE T. HIRATA LLC COLORADO PIPE INDUSTRY FUNDS COMMERCIAL PLUMBING, INC. CONSTRUCTION MANAGEMENT SERVICES LLC CONTINENTAL MECHANICAL OF THE PACIFIC CONTINENTAL MECHANICAL SERVICES, LLC COOL AIR, INC. CREATIVE PLUMBING, INC. D & C PLUMBING, INC. DELIMA'S PLUMBING DORVIN D. LEIS COMPANY, INC. DWAYNE MATSUMOTO, LLC DYNAMIC AIR, INC. ECONOMY PLBG & SHEETMETAL, INC. ELITE MECHANICAL, INC. FURUTA PLUMBING GORDON MECHANICAL LLC HAGIO PLUMBING, LLC HAKO PLUMBING, INC. DBA HAKO CONSTRUCTION HAWAII SHEETMETAL & MECHANICAL, INC. HAWAIIAN DREDGING CONSTRUCTION CO., INC. (POWER & INDUSTRIAL DIVISION OF HAWAIIAN DREDGING CONSTRUCTION COMPANY, INC.) HEIDE & COOK, LLC HILO MECHANICAL, INC. HI-TECH PLUMBING CORPORATION HMS CONSTRUCTION, INC. HONEYWELL, INC. HONOLULU FIRE PROTECTION LLC HONOLULU PLUMBING COMPANY, LTD. HSI AIR CONDITIONING & MECHANICAL INDUSTRIAL FIRE SPRINKLER CO. INNOVATIVE PLUMBING LLC ISLAND CONTROLS, INC. ISLAND WIDE A/C SERVICE, LLC ISLANDWIDE MECHANICAL SERVICE INC. JEBSCO MECHANICAL INC. JOHNSON CONTROLS, INC. J'S PLUMBING K & R PLUMBING KAUAI MECHANICAL INC. MICHELS PIPELINE INC. NARITO SHEETMETAL & MECHANICAL CORP. NO SWEAT AIR CONDITIONING, INC. NORTHERN CALIFORNIA PIPE TRADES NOVA MECHANICAL LLC NOZOMI PLUMBING LLC OAHU AIR CONDITIONING SERVICE INC. OAHU PLUMBING & SHEET METAL PAMCAH-UA LOCAL 675 AD OFFICE PAN-PACIFIC PLUMBING CO., INC. PERFORMANCE PLUMBING LLC PLBG & MECHANICAL CONTRACTORS ASSOCIATION OF HI PLUMBERS & FITTERS, UA LOCAL 675, AFL-CIO PLUMBERS & PIPEFITTERS LOCAL #250 PLUMBERS & PIPEFITTERS LOCAL #32 PLUMBERS & PIPEFITTERS LOCAL #572 PLUMBERS & PIPEFITTERS LOCAL 525 PLUMBING & SOLAR SYSTEMS OF MAUI, LLC PREFERRED AC SERVICE, LLC PUKANA'S OHANA PLUMBING LLC QUALIFIED PLUMBING, INC. R.M. NAKAMURA PLUMBING & MECHANICAL CONTRACTORS, INC. RAY'S PLUMBING, INC. REGENT PLUMBING SERVICE AIR CONDITIONING & PLUMBING INC. SHOBU'S REFRIGERATION & AIR CONDITIONING SKIPPY'S PLUMBING & REPAIR, INC. SOUTHERN CALIFORNIA PIPE TRADES STANDARD SHEETMETAL & MECHANICAL, INC. STRIKER CONSTRUCTION, LLC STS PLUMBING, INC. SUPERIOR PLUMBING SERVICE LLC TABLA MECHANICAL LLC TITAN INDUSTRIES LLC TNH PLUMBING, INC. TRADEWINDS COOLING, LLC TRANE PACIFIC SERVICE U.A. LOCAL 290 PLUMBER, STEAMFITTER, SHIPFITTER INDUSTRY UA LOCAL 447 PIPE TRADES UTAH PIPE TRADES VERSATILE LLC WAIALUA PLUMBING & MECHANICAL, INC.