STRATEGY STUDIO / PUBLIC DATA EXPLORER

PAMCAH UA LOCAL 675 HEALTH & WELFARE FUND: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
PAMCAH UA LOCAL 675 HEALTH & WELFARE FUND (EIN 99-6009435)
Tax period
2017-08-01 to 2018-07-31
Filed
2019-06-14
IRS object ID
201931659349301258
Schema version
2017v2.3
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)
Return2019-06-14T18:15:06-05:00ReturnTs
Tax Period End2018-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN990155373PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LEMKE CHINEN & TANAKA CPA INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1500 ALA MOANA BLVD BLDG 2 302AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96813ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN996009435EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PAMCAH-UA LOCAL 675BusinessNameLine1Txt
Business Name Line2HEALTH & WELFARE FUNDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlPAMCBusinessNameControlTxt
Phone8085364408PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11109 BETHEL ST NO 403AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96813ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonVALENTINO CERIA - TRUSTEEPersonNm
Person TitleKENT MATSUZAKI - TRUSTEEPersonTitleTxt
Phone8085364408PhoneNum
Signature2019-06-05SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDIANE HOSOKAWAPreparerPersonNm
PTINP00922102PTIN
Phone8085336254PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address72.253.73.75IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-06-05IPDt
IP Tm21:41:18IPTm
IP TimezoneHSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id77BF6274C4959D6DF6C8E8AC01F723FE8B01B7A8AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerVALENTINO CERIA - TRUSTEEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11109 BETHEL ST NO 403AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96813ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$36,212,267GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1961FormationYr
Legal Domicile StateHILegalDomicileStateCd
Activity Or MissionTO PROVIDE HEALTH & WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR FAMILIES. THE PLAN IS A COLLECTIVELY BARGAINED MULTIEMPLOYER PLAN.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$22,758,025PYProgramServiceRevenueAmt
CY Program Service Revenue$22,617,766CYProgramServiceRevenueAmt
PY Investment Income$1,299,242PYInvestmentIncomeAmt
CY Investment Income$1,611,532CYInvestmentIncomeAmt
PY Other Revenue$215,397PYOtherRevenueAmt
CY Other Revenue$68,007CYOtherRevenueAmt
PY Total Revenue$24,272,664PYTotalRevenueAmt
CY Total Revenue$24,297,305CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$18,923,931PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$19,818,477CYBenefitsPaidToMembersAmt
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$2,051,909PYOtherExpensesAmt
CY Other Expenses$2,088,997CYOtherExpensesAmt
PY Total Expenses$20,975,840PYTotalExpensesAmt
CY Total Expenses$21,907,474CYTotalExpensesAmt
PY Revenues Less Expenses$3,296,824PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,389,831CYRevenuesLessExpensesAmt
Total Assets BOY$36,416,947TotalAssetsBOYAmt
Total Assets EOY$37,442,910TotalAssetsEOYAmt
Total Liabilities BOY$2,577,784TotalLiabilitiesBOYAmt
Total Liabilities EOY$377,258TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$33,839,163NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$37,065,652NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE HEALTH & WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR FAMILIES. THE PLAN IS A COLLECTIVELY BARGAINED MULTIEMPLOYER PLAN.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$17,902,346ExpenseAmt
DescPROVIDING SELF-INSURED BENEFITS TO ELIGIBLE PARTICIPANTS BY PAYING FOR INCURRED CLAIMS (MEDICAL CLAIMS $13,591,419, DRUG CLAIMS $2,207,404, DENTAL CLAIMS $1,859,747, VISION CLAIMS $243,776).Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$1,916,131ExpenseAmt
DescPROVIDING HEALTH AND WELFARE BENEFITS BY PAYING FOR MONTHLY INSURANCE PREMIUMS TO INSURANCE CARRIERS (PACIFIC GUARDIAN LIFE $516,549, EMPLOYER GROUP WAIVER PLAN (EGWP) MEDICARE PART D $326,355, INSURANCE STOP-LOSS FEES $624,334, AND HAWAII MEDICAL SERVICE ASSOCIATION $448,893).Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$1,064,590ExpenseAmt
DescPROVIDING SELF-INSURED BENEFITS TO ELIGIBLE PARTICIPANTS BY PAYING FOR CLAIMS ADMINISTRATIVE FEES (MEDICAL $684,252, PRESCRIPTION DRUG $180,086, DENTAL $166,968, AND VISION $33,284).Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$20,883,067TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
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 Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
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 Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing AddressYes (1)OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint VentureYes (1)InvestmentInJointVentureInd
Written Policy Or ProcedureYes (1)WrittenPolicyOrProcedureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PAMCAH-UA LOCAL 675 ADMINISTRATIVEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8085364408PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11109 BETHEL ST 403AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96813ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
REGINALD V CASTANARES JR
UNION TRUSTEE1.00Yes (X)$0$0$0
VALENTINO CERIA
UNION TRUSTEE1.00Yes (X)$0$0$0
MATTHEW BRADY
UNION TRUSTEE1.00Yes (X)$0$0$0
KENT A MATSUZAKI
MANAGEMENT TRUSTEE1.00Yes (X)$0$0$0
MARK SUZUKI
MANAGEMENT TRUSTEE1.00Yes (X)$0$0$0
SAMUEL FUJIKAWA
MANAGEMENT TRUSTEE1.00Yes (X)$0$0$0
GREGG SERIKAKU
MANAGEMENT TRUSTEE (ALT)1.00Yes (X)$0$0$0
TRACY TANOUYE
UNION TRUSTEE (ALT)1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
HAWAII MEDICAL SERVICE ASSOCIATION
818 KEEAUMOKU STREETHONOLULUHI96814MEDICAL CLAIMS ADMINISTRATOR$684,252
THE SEGAL COMPANY
180 HOWARD STREET 1100SAN FRANCISCOCA94105ACTUARY/CONSULTANT$342,042
HAWAII DENTAL SERVICE
700 BISHOP STREET 700HONOLULUHI96813DENTAL CLAIMS PROCESSOR$166,968
ENVISION PHARMACEUTICAL SERVICES INC
2181 EAST AURORA RD SUITE 201TWINSBURGOH44087PRESCRIPTION DRUG CLAIMS PROCESSOR$144,792
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS900099$21,065,323$21,065,323
RETIREE CONTRIBUTIONS900099$1,507,183$1,507,183
LIQUIDATED DAMAGES900099$45,260$45,260
FieldValueIRS element (for citing)
Total Program Service Revenue$22,617,766TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$945,127TotalRevenueColumnAmt
Exclusion$945,127ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$12,581,367SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$11,914,962SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$666,405SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$666,405TotalRevenueColumnAmt
Exclusion$666,405ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
RENTAL INCOME531190$50,444$50,444
OTHER INCOME900099$17,563$17,563
FieldValueIRS element (for citing)
Other Revenue Total$68,007OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$24,297,305TotalRevenueColumnAmt
Related Or Exempt Func Income$22,617,766RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,679,539ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$19,818,477TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$63,428TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$51,309TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$83,752TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$17,887TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$28,916TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,091TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$9,973TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
ADMINISTRATIVE FEE - ME$684,252
CONSULTANT FEES$336,646
ADMINISTRATIVE FEE$335,298
ADMINISTRATIVE FEE - DR$180,086

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$296,359TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$21,907,474TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
EOY$85,252EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$9,648,908BOYAmt
EOY$5,745,121EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,665,699BOYAmt
EOY$2,976,739EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$10,083BOYAmt
EOY$10,692EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$169,853LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$53,841LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$110,757BOYAmt
EOY$116,012EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$21,041,256BOYAmt
EOY$25,590,547EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$2,742,559BOYAmt
EOY$2,695,300EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$197,685BOYAmt
EOY$223,247EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$36,416,947BOYAmt
EOY$37,442,910EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$365,621EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,577,784BOYAmt
EOY$11,637EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,577,784BOYAmt
EOY$377,258EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$33,839,163BOYAmt
EOY$37,065,652EOYAmt

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$0BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$33,839,163BOYAmt
EOY$37,065,652EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$36,416,947BOYAmt
EOY$37,442,910EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,389,831ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$836,658NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
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 CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$156,764OtherCostOrOtherBasisAmt
Depreciation$52,750DepreciationAmt
Book Value$104,014BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$13,089OtherCostOrOtherBasisAmt
Depreciation$1,091DepreciationAmt
Book Value$11,998BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$116,012TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (5 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
REAL ESTATE - IWILEI PROPERTY$1,691,273F
REAL ESTATE - KAPOLEI PROPERTY$668,800F
PLAZA AT MOANALUA$66,851F
PLAZA AT PEARL CITY$262,500F
PLAZA AT PC II$5,876F
FieldValueIRS element (for citing)
Total Book Value Securities$2,695,300TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescSECURITY DEPOSITDesc
Amt$11,637Amt
FieldValueIRS element (for citing)
Total Liability$11,637TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$25,011,705TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$836,658NetUnrealizedGainsInvstAmt
Revenue Not Reported$836,658RevenueNotReportedAmt
Revenue Subtotal$24,175,047RevenueSubtotalAmt
Investment Expenses Not Incld$122,258InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$122,258RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$24,297,305TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$21,785,216TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$21,785,216ExpensesSubtotalAmt
Investment Expenses Not Incld2$122,258InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$122,258ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$21,907,474TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE 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 2018 AND 2017 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. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR PLAN YEARS PRIOR TO 2015."ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS REVIEWED BY THE ADMINISTRATOR. IT IS THEN PROVIDED TO UNION AND MANAGEMENT TRUSTEE REPRESENTATIVES PRIOR TO SIGNING AND FILING.
FORM 990, PART VI, SECTION B, LINE 12CANNUAL WRITTEN DISCLOSURES WILL BE OBTAINED EACH YEAR. THESE DISCLOSURE STATEMENTS WILL BE SIGNED BY EACH TRUSTEE INDIVIDUALLY. CONFLICTS DISCLOSED WILL BE HANDLED IN THE MANNER OUTLINED WITHIN THE POLICY.
FORM 990, PART VI, SECTION C, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC.
FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETCREGINALD V. CASTANARES JR. - 1109 BETHEL ST BASEMENT, HONOLULU, HI 96813. 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. TRACY TANOUYE - 1109 BETHEL ST BASEMENT, HONOLULU, HI 96813.
FORM 990, PART XII, LINE 2CBOARD 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/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
PAMCAH-UA LOCAL 675 ANNUITY PLAN
1109 BETHEL STREET 403HONOLULUHI96813990221545TO PROVIDE ANNUITY BENEFITS TO ELIGIBLE MEMBERSHI401(A)N/A0
PAMCAH-UA LOCAL 675 COOPERATION FUND
1109 BETHEL STREET 403HONOLULUHI96813990266164TO PROMOTE THE INDUSTRY AND IMPROVE RELATIONSHIPS BETWEEN LABOR AND MGMT.HI501(C)(5)N/A0
PAMCAH-UA LOCAL 675 TRAINING PLAN
1109 BETHEL STREET 403HONOLULUHI96813996009433TO PROVIDE EDUCATIONAL BENEFITS TO ELIGIBLE MEMBERS AND EMPLOYERSHI501(C)(5)N/A0
PAMCAH-UA LOCAL 675 VACATION & HOLIDAY PLAN
1109 BETHEL STREET 403HONOLULUHI96813996009438TO PROVIDE VACATION AND HOLIDAY BENEFITS TO ELIGIBLE MEMBERSHI501(C)(9)N/A0
PAMCAH-UA LOCAL 675 PENSION PLAN
1109 BETHEL STREET 403HONOLULUHI96813996024083TO PROVIDE PENSION BENEFITS TO ELIGIBLE MEMBERSHI401(A)N/A0

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1PAMCAH-UA LOCAL 675 ADMINISTRATIVE OFFICEBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11109 BETHEL STREET 403AddressLine1Txt
CityHONOLULUCityNm
State AbbreviationHIStateAbbreviationCd
ZIP96813ZIPCd
FieldValueIRS element (for citing)
EIN990110375EIN
Primary ActivitiesTO ALLOCATE COMMON EXPENSES AMOUNG THE PAMCAH TRUST FUNDSPrimaryActivitiesTxt
Legal Domicile StateHILegalDomicileStateCd
Direct Controlling NAN/ADirectControllingNACd
Entity TypeCEntityTypeTxt
Controlled Organization0ControlledOrganizationInd
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 OrgYes (1)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1PAMCAH-UA LOCAL 675 ADMINISTRATIVE OFFICEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypePTransactionTypeTxt
Involved$468,066InvolvedAmt
Method Of Amount DeterminationPERCENTAGE ALLOCATIONMethodOfAmountDeterminationTxt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceFORM 990, SCHEDULE R, PARTS II, III, IVFormAndLineReferenceDesc
ExplanationTHE 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 SEPARATED BY TYPE OF ORGANIZATION. HOWEVER THEY ARE LISTED BELOW: 1 . A & I REFRIGERATION , INC. 2 . A & I REFRIGERATION SALES 3 . ACME MECHANICAL 4 . ADVANCE PLUMBING SYSTEMS CORP. 5 . AIR CENTRAL, INC. 6 . AIR ENGINEERING CO. 7 . AKIYAMA - K. AKIYAMA PLUMBING 8 . AKUA AIR CONDITIONING LLC 9 . ALAKA'I MECHANICAL CORPORATION 10 . ALCO MECHANICAL, INC. 11 . ALOHA FIRE SYSTEMS, L.L.C. 12 . AMERICAN PIPING & BOILER COMPANY 13 . AURA/DKIST 14 . B'S AIR CONDITIONING & REFRIGERATION SERVICE 15 . C & W PLUMBING, INC. 16 . C S MECHANICAL 17 . CARRIER BUILDING SERVICES 18 . CENTRAL AIR SYSTEMS, INC. 19 . CHAD'S PLUMBING, INC. 20 . CLIMATE PROS 21 . CLYDE'S PLUMBING 22 . COMFORT COOLING HAWAII 23 . COMMERCIAL PLUMBING, INC. 24 . CONTINENTAL MECHANICAL OF THE PACIFIC 25 . CONTINENTAL MECHANICAL SERVICES 26 . COOL AIR, INC. 27 . CREATIVE PLUMBING, INC. 28 . CRITCHFIELD PACIFIC INC. 29 . D & C PLUMBING, INC. 30 . DELIMA'S PLUMBING 31 . DELTA PLUMBING 32 . DIAMOND PLUMBING, INC. 33 . DLD MECHANICAL 34 . DORVIN D. LEIS COMPANY, INC. 35 . DYNAMIC AIR, INC. 36 . ECONOMY PLBG & SHEETMETAL, INC. 37 . EKAHI FIRE PROTECTION, LLC 38 . ELITE MECHANICAL, INC. 39 . HAGIO PLUMBING, LLC 40 . HAKO PLUMBING, INC. DBA HAKO CONSTRUCTION 41 . HAWAII SHEETMETAL & MECHANICAL, INC. 42 . HAWAIIAN DREDGING CONSTRUCTION CO., INC. 43 . HEIDE & COOK, LLC 44 . HILO AIR A/C & REFRIGERATION, LLC 45 . HILO MECHANICAL, INC. 46 . HI-TECH PLUMBING CORPORATION 47 . HMS CONSTRUCTION, INC. 48 . HONEYWELL, INC. 49 . HONOLULU FIRE PROTECTION L.L.C. 50 . HONOLULU PLUMBING COMPANY, LTD. 51 . HSI AIR CONDITIONING & MECHANICAL 52 . HUALALAI MECHANICAL, LLC 53 . INNOVATIVE PLUMBING LLC 54 . ISLAND CONTROLS, INC. 55 . ISLAND WIDE A/C SERVICE, LLC 56 . JEBSCO MECHANICAL INC. 57 . JOHNSON CONTROLS, INC. 58 . J'S PLUMBING 59 . K & R PLUMBING 60 . KAUAI AIR CONDITIONING 61 . MASON'S PLUMBING SERVICES, INC. 62 . NAKAMURA - R.M. NAKAMURA 63 . NO SWEAT AIR CONDITIONING, INC. 64 . NORTHWEST PLUMBING & PIPEFITTING 65 . NOZOMI PLUMBING LLC 66 . OAHU AIR CONDITIONING SERVICE INC. 67 . OAHU PLUMBING & SHEET METAL 68 . OHANA PLUMBING AND CONTRACTING 69 . PAMCAH-UA LOCAL 675 AD OFFICE 70 . PAN PACIFIC PLUMBING CO., INC. 71 . PARSONS RCI INC. 72 . PLBG & MECHANICAL CONTRACTORS ASSOCIATION OF HI 73 . PLUMBERS & FITTERS, UA LOCAL 675, AFL-CIO 74 . PLUMBERS & PIPEFITTERS LOCAL #32 75 . PLUMBING WORKS LLC 76 . PREFERRED AC SERVICE, LLC 77 . QUALIFIED PLUMBING, INC. 78 . RAY'S PLUMBING, INC. 79 . REFRIGERATION UNLIMITED INC. 80 . REGENT PLUMBING 81 . SERVICE AIR CONDITIONING & PLUMBING INC. 82 . SHOBU'S REFRIGERATION & AIR CONDITIONING 83 . SKIPPY'S PLUMBING & REPAIR, INC. 84 . SMAC HAWAII, INC. 85 . SONODA - ED SONODA PLUMBING, INC. 86 . SOUTHERN CALIFORNIA PIPE TRADES 87 . STANDARD SHEETMETAL & MECHANICAL, INC. 88 . STRIKER CONSTRUCTION, LLC 89 . STS PLUMBING, INC. 90 . TAD'S PLUMBING 91 . TANAKA - H. TANAKA PLUMBING, INC. 92 . THE PLUMBERS, INC. 93 . TNH PLUMBING, INC. 94 . TRANE PACIFIC SERVICE 95 . TROPIC PLUMBING 96 . UA LOCAL 447 PIPE TRADES 97 . WAIALUA PLUMBING & MECHANICAL, INC. 98 . WAIANAE PLUMBING COMPANY, INC. 99 . WELDING & INDUSTRIAL TRADES CONSTRUCTION, LLCExplanationTxt