PAMCAH UA LOCAL 675 HEALTH & WELFARE FUND: Form 990, tax year 2019
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- Organization
- PAMCAH UA LOCAL 675 HEALTH & WELFARE FUND (EIN 99-6009435)
- Tax period
- 2019-08-01 to 2020-07-31
- Filed
- 2021-06-08
- IRS object ID
- 202141599349300744
- Schema version
- 2019v5.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-06-08T13:42:48-05:00 | ReturnTs |
| Tax Period End | 2020-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 990155373 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEMKE CHINEN & TANAKA CPA INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 ALA MOANA BLVD BLDG 2 302 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 996009435 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PAMCAH-UA LOCAL 675 | BusinessNameLine1Txt |
| Business Name Line2 | HEALTH & WELFARE FUND | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PAMC | BusinessNameControlTxt |
| Phone | 8085364408 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1109 BETHEL STREET RM 403 NO 403 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | VALENTINO CERIA - TRUSTEE | PersonNm |
| Person Title | KENT MATSUZAKI - TRUSTEE | PersonTitleTxt |
| Phone | 8085364408 | PhoneNum |
| Signature | 2021-05-25 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DIANE HOSOKAWA | PreparerPersonNm |
| PTIN | P00922102 | PTIN |
| Phone | 8085336254 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | VALENTINO CERIA - TRUSTEE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1109 BETHEL STREET RM 403 NO 403 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $46,332,799 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1961 | FormationYr |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE HEALTH & WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR FAMILIES. THE PLAN IS A COLLECTIVELY BARGAINED MULTIEMPLOYER PLAN. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $24,457,322 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $26,013,972 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,993,502 | PYInvestmentIncomeAmt |
| CY Investment Income | $726,816 | CYInvestmentIncomeAmt |
| PY Other Revenue | $58,401 | PYOtherRevenueAmt |
| CY Other Revenue | $56,656 | CYOtherRevenueAmt |
| PY Total Revenue | $26,509,225 | PYTotalRevenueAmt |
| CY Total Revenue | $26,797,444 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $18,456,941 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $20,361,165 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,142,430 | PYOtherExpensesAmt |
| CY Other Expenses | $2,028,449 | CYOtherExpensesAmt |
| PY Total Expenses | $20,599,371 | PYTotalExpensesAmt |
| CY Total Expenses | $22,389,614 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $5,909,854 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,407,830 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $43,534,494 | TotalAssetsBOYAmt |
| Total Assets EOY | $48,175,118 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $909,111 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $98,052 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $42,625,383 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $48,077,066 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE HEALTH & WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR FAMILIES. THE PLAN IS A COLLECTIVELY BARGAINED MULTIEMPLOYER PLAN. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $18,290,296 | ExpenseAmt |
| Desc | PROVIDING SELF-INSURED BENEFITS TO ELIGIBLE PARTICIPANTS BY PAYING FOR INCURRED CLAIMS (MEDICAL CLAIMS $13,113,359, DRUG CLAIMS $3,311,256, DENTAL CLAIMS $1,632,663, VISION CLAIMS $233,018). | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,070,869 | ExpenseAmt |
| Desc | PROVIDING HEALTH AND WELFARE BENEFITS BY PAYING FOR MONTHLY INSURANCE PREMIUMS TO INSURANCE CARRIERS (PACIFIC GUARDIAN LIFE $599,922, EMPLOYER GROUP WAIVER PLAN (EGWP) MEDICARE PART D $149,208, INSURANCE STOP-LOSS FEES $878,907, AND HAWAII MEDICAL SERVICE ASSOCIATION $442,832). | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $996,522 | ExpenseAmt |
| Desc | PROVIDING SELF-INSURED BENEFITS TO ELIGIBLE PARTICIPANTS BY PAYING FOR CLAIMS ADMINISTRATIVE FEES (MEDICAL $733,356, PRESCRIPTION DRUG $89,594, DENTAL $140,696, AND VISION $32,876). | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $21,357,687 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | Yes (1) | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (1) | WrittenPolicyOrProcedureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PAMCAH-UA LOCAL 675 ADMINISTRATIVE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8085364408 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1109 BETHEL ST 403 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| VALENTINO CERIA | |||||
| UNION TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| MATTHEW BRADY | |||||
| UNION TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| KENT A MATSUZAKI | |||||
| MANAGEMENT TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| MARK SUZUKI | |||||
| MANAGEMENT TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| SAMUEL FUJIKAWA | |||||
| MANAGEMENT TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| GREGG SERIKAKU | |||||
| MANAGEMENT TRUSTEE (ALT) | 1.00 | Yes (X) | $0 | $0 | $0 |
| BENJAMIN PANIS | |||||
| UNION TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| HAWAII MEDICAL SERVICE ASSOCIATION | |||||
| 818 KEEAUMOKU STREET | HONOLULU | HI | 96814 | MEDICAL CLAIMS ADMINISTRATOR | $733,356 |
| THE SEGAL COMPANY | |||||
| 180 HOWARD STREET 1100 | SAN FRANCISCO | CA | 94105 | ACTUARY/CONSULTANT | $275,418 |
| HAWAII DENTAL SERVICE | |||||
| 700 BISHOP STREET 700 | HONOLULU | HI | 96813 | DENTAL CLAIMS PROCESSOR | $140,696 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 900099 | $24,277,579 | $24,277,579 |
| RETIREE CONTRIBUTIONS | 900099 | $1,694,840 | $1,694,840 |
| LIQUIDATED DAMAGES AND | 900099 | $41,553 | $41,553 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $26,013,972 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,170,883 | TotalRevenueColumnAmt |
| Exclusion | $1,170,883 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $19,091,288 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $19,535,355 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$444,067 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$444,067 | TotalRevenueColumnAmt |
| Exclusion | -$444,067 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| RENTAL INCOME | 531190 | $56,626 | $56,626 |
| OTHER INCOME | 900099 | $30 | $30 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $56,656 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $26,797,444 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $26,013,972 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $783,472 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,361,165 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,315 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,450 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $155,753 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,002 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,618 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,659 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| ADMINISTRATIVE FEE - ME | $733,356 |
| REIMBURSEMENT - ADMINIS | $397,549 |
| CONSULTANT FEES | $275,418 |
| ADMINISTRATIVE FEE - DE | $140,696 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $168,633 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,389,614 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $145,305 | BOYAmt |
| EOY | $165,189 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,752,919 | BOYAmt |
| EOY | $6,355,823 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,001,700 | BOYAmt |
| EOY | $3,013,991 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,421 | BOYAmt |
| EOY | $7,358 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $243,061 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $76,884 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119,171 | BOYAmt |
| EOY | $166,177 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,381,352 | BOYAmt |
| EOY | $35,419,133 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,875,649 | BOYAmt |
| EOY | $2,837,041 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $245,977 | BOYAmt |
| EOY | $210,406 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,534,494 | BOYAmt |
| EOY | $48,175,118 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $169,212 | BOYAmt |
| EOY | $87,591 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $739,899 | BOYAmt |
| EOY | $10,461 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $909,111 | BOYAmt |
| EOY | $98,052 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,625,383 | BOYAmt |
| EOY | $48,077,066 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,625,383 | BOYAmt |
| EOY | $48,077,066 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,534,494 | BOYAmt |
| EOY | $48,175,118 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $4,407,830 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,043,853 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $229,972 | OtherCostOrOtherBasisAmt |
| Depreciation | $70,558 | DepreciationAmt |
| Book Value | $159,414 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,089 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,326 | DepreciationAmt |
| Book Value | $6,763 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $166,177 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (5 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| REAL ESTATE - IWILEI PROPERTY | $1,691,273 | F |
| REAL ESTATE - KAPOLEI PROPERTY | $725,818 | F |
| PLAZA AT MOANALUA | $145,864 | F |
| PLAZA AT PEARL CITY | $258,764 | F |
| PLAZA AT PC II | $15,322 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $2,837,041 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SECURITY DEPOSIT | Desc |
| Amt | $10,461 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $10,461 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $27,685,544 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,043,853 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $1,043,853 | RevenueNotReportedAmt |
| Revenue Subtotal | $26,641,691 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $155,753 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $155,753 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $26,797,444 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $22,233,861 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $22,233,861 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $155,753 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $155,753 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $22,389,614 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | 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. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN 2020 AND 2019 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY 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. " | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY THE ADMINISTRATOR. AN ELECTRONIC COPY OF THE FORM 990 IS SENT TO THE CHAIR AND CO-CHAIR PRIOR TO SIGNING AND FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | PRIOR TO MAY 2019, A WRITTEN CONFLICT OF INTEREST POLICY WAS SIGNED BY ALL TRUSTEES. THE REVISED POLICY WILL REQUIRE ANNUAL DISCLOSURE OF INTERESTS THAT COULD GIVE RISE TO ANY CONFLICTS OF INTERESTS. |
| FORM 990, PART VI, SECTION C, LINE 19 | NO DOCUMENTS AVAILABLE TO THE PUBLIC. |
| 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. SAMUEL FUJIKAWA - 2149 PUUHALE PLACE, HONOLULU, HI 96819. GREGG SERIKAKU - 1088 BISHOP STREET #408, HONOLULU, HI 96813. BENJAMIN PANIS - 1109 BETHEL ST BASEMENT, HONOLULU, HI 96813. |
| FORM 990, PART XII, LINE 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. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| 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 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PAMCAH-UA LOCAL 675 ADMINISTRATIVE OFFICE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1109 BETHEL STREET 403 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 990110375 | EIN |
| Primary Activities | TO ALLOCATE COMMON EXPENSES AMOUNG THE PAMCAH TRUST FUNDS | PrimaryActivitiesTxt |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C | EntityTypeTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| PAMCAH-UA LOCAL 675 ADMINISTRATIVE OFFICE | ||
| P | $211,867 | PERCENTAGE ALLOCATION |
| PAMCAH-UA LOCAL 675 TRAINING PLAN | ||
| J | $53,336 | PERCENTAGE OWNERSHIP |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990, SCHEDULE R, PARTS II, III, IV | FormAndLineReferenceDesc |
| Explanation | 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 REASONABLY OBTAINED. AS A RESULT, THE CONTRIBUTING EMPLOYERS COULD NOT BE SEPRARATED BY TYPE OF ORGANIZATION. 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. AKIYAMA - K. AKIYAMA PLUMBING ALAKA'I MECHANICAL CORPORATION ALCO MECHANICAL, INC. ALOHA FIRE SYSTEMS, LLC AMERICAN PIPING & BOILER COMPANY APB CONSTRUCTION CORP. C & W PLUMBING, INC. C S MECHANICAL CARRIER BUILDING SERVICES CENTRAL AIR SYSTEMS, INC. CHECKPOINT FIRE SERVICE, LLC CLIMATE PROS CLYDE'S PLUMBING 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 DELTA PLUMBING DIAMOND PLUMBING, INC. 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 AIR A/C & REFRIGERATION, LLC HILO MECHANICAL, INC. HI-TECH PLUMBING CORPORATION HMS CONSTRUCTION, INC. HONEYWELL, INC. HONOLULU FIRE PROTECTION L.L.C. HONOLULU PLUMBING COMPANY, LTD. HSI AIR CONDITIONING & MECHANICAL INDUSTRIAL FIRE SPRINKLER CO. INNOVATIVE PLUMBING LLC ISLAND CONTROLS, INC. ISLAND WIDE A/C/ SERIVCE, LLC ISLANDWIDE MECHANICAL SERVICE INC. JEBSCO MECHANICAL INC. JOHNSON CONTROLS, INC. J'S PLUMBING K & R PLUMBING KAUAI AIR CONDITIONING MASON'S PLUMBING SERVICES, INC. NAKAMURA - R.M. NAKAMURA PLBG. & MECHANICAL CONTRACTORS NARITO SHEETMETAL & MECHANICAL CORP. NO SWEAT AIR CONDITIONING, INC. NORTHERN CALIFORNIA PIPE TRADES 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 #32 PREFERRED AC SERVICE, LLC QUALIFIED PLUMBING, INC. RAY'S PLUMBING, INC. REGENT PLUMBING RPS MECHANICAL SERVICE AIR CONDITIONING & PLUMBING INC. SHOBU'S REFRIGERATION & AIR CONDITIONING SKIPPY'S PLUMBING & REPAIR, INC. STANDARD SHEETMETAL & MECHANICAL, INC. STEAMFITTERS LOCAL #449 TRUST FUNDS STRIKER CONSTRUCTION, LLC STS PLUMBING, INC. TABLA MECHANICAL LLC TAD'S PLUMBING TANAKA - H. TANAKA PLUMBING, INC. TNH PLUMBING, INC. TRADEWINDS COOLING, LLC TRANE PACIFIC SERVICE UA LOCAL 447 PIPE TRADES WAIALUA PLUMBING & MECHANICAL, INC. WISCONSIN PIPE TRADES HEALTH FUND | ExplanationTxt |