2023-08-31T15:07:39-05:00 2022-12-31 990155373 LEMKE CHINEN & TANAKA CPA INC 500 ALA MOANA BLVD BLDG 2 302 HONOLULU HI 96813 990 2022-01-01 990342356 INTERNATIONAL UNION OF PAINTERS AND ALLIED TRADES DISTRICT COUNCIL 50 INTE 8089410991 2240 YOUNG STREET HONOLULU HI 96826 JOHN FRIGILLANA JR PRESIDENT 8089410991 2023-08-30 JOHN FRIGILLANA JR 999009999 1 TERRY TAKAKI P00036112 8085336254 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOHN FRIGILLANA JR 2240 YOUNG STREET HONOLULU HI 96826 9018024 0 0444 X WWW.DC50.ORG X 1999 HI LABOR UNION DISTRICT COUNCIL 22 16 13 0 0 0 0 0 0 0 181397 131696 6412564 5906858 6593961 6038554 0 0 0 0 2232092 2484150 0 0 0 3297466 3349754 5529558 5833904 1064403 204650 26043404 25492990 0 0 26043404 25492990 X TO ORGANIZE THE UNORGANIZED, TO ESTABLISH CENTRAL REPRESENTATIVE BODIES HAVING JURISDICTION IN ALL MATTERS OF GENERAL INTERESTS TO THE TRADES; TO BRING ABOUT HARMONY AND UNITY BETWEEN LOCAL UNIONS; TO ESTABLISH A MINIMUM RATE OF WAGES IN THE DISTRICT; TO ENFORCE A CODE OF WORKING RULES GOVERNING HOURS, WAGES AND OTHER TERMS AND CONDITIONS OF EMPLOYMENT AND AS PER THE GENERAL CONSTITUTION. 0 0 TO ORGANIZE THE UNORGANIZED, TO ESTABLISH CENTRAL REPRESENTATIVE BODIES HAVING JURISDICTION IN ALL MATTERS OF GENERAL INTERESTS TO THE TRADES; TO BRING ABOUT HARMONY AND UNITY BETWEEN LOCAL UNIONS; TO ESTABLISH A MINIMUM RATE OF WAGES IN THE DISTRICT; TO ENFORCE A CODE OF WORKING RULES GOVERNING HOURS, WAGES AND OTHER TERMS AND CONDITIONS OF EMPLOYMENT AND AS PER THE GENERAL CONSTITUTION. 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 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 32 0 1 13 1 0 0 0 0 0 0 0 0 0 0 X 22 16 0 0 0 1 1 1 1 1 1 0 1 1 1 0 0 0 1 1 0 X IUPAT DISTRICT COUNCIL 50 8089410991 2240 YOUNG STREET HONOLULU HI 96826 RYDEN VALMOJA BUS MGR/SECY/TREAS 48.00 X X 313357 0 69584 JOHN FRIGILLANA JR PRES/DIR OF SVCG/BUS REP 48.00 X X 150186 0 49603 DWAYNE ARELLIANO BUSINESS REP/DELEGATE 48.00 X 131061 0 62609 DOUGLAS KEMA JR BUSINESS REP/DELEGATE 46.00 X 131134 0 53221 LORNA WOO DIR OF GOVT AFF/DELEGATE 46.00 X 150242 0 46515 ROBIN SCHLITZKUS BUS REP/DIR ORG/DELEG 46.00 X 150192 0 47557 PATERNO ASUNCION DELEGATE 1.00 X 100 0 0 ANGELO CANIONERO DELEGATE 1.00 X 1325 0 0 SEAN CORDERO DELEGATE 1.00 X 650 0 0 JERRY DEPERALTA DELEGATE 1.00 X 1150 0 0 BYRAN GASILOS DELEGATE 1.00 X 775 0 0 ARNIE GOSIACO DELEGATE 1.00 X 750 0 0 JOSEPH GONSALVES DELEGATE 1.00 X 400 0 0 AARON HA'O DELEGATE 1.00 X 1350 0 0 GARY KALA JR DELEGATE 1.00 X 600 0 0 IKAIKA LACSON DELEGATE 1.00 X 925 0 0 MARIO MANRIQUE DELEGATE 1.00 X 0 0 0 JOHN MIRANDA JR DELEGATE 1.00 X 0 0 0 CASEY NIHIPALI DELEGATE 1.00 X 350 0 0 KURT NISHIMURA DELEGATE 3.00 X 1225 0 0 WESLEY WHEELER DELEGATE 1.00 X 300 0 0 BRADLEY WILLIAMS DELEGATE 1.00 X 0 0 0 JUAN CORIA ORGANIZER 46.00 X 117165 0 43547 1153237 0 372636 7 0 1 0 0 224037 224037 114166 0 114166 114166 114166 2887129 2979470 -92341 -92341 -92341 WORKING/MONTHLY DUES 900099 4932723 4932723 JOB TARGET PROGRAM 900099 636843 636843 POLITICAL ACTION COMM 900099 139835 139835 83291 83291 5792692 6038554 5700351 0 338203 1365161 519922 493057 106010 31426 79136 21619 30318 97037 38549 89380 38991 6536 102386 49084 JOB TARGET EXPENSE 976083 PER CAPITA 964910 PROMOTIONAL EXPENSES 596247 TRANSFERS TO PAC 138924 89128 5833904 400 400 14692700 14776727 7844674 2538415 5246357 5306259 6100797 5406454 3150 3150 26043404 25492990 0 0 X 26043404 25492990 0 0 0 0 26043404 25492990 26043404 25492990 204650 -755064 0 X X 1 X 1 X 1 0 3658488 3658488 3572189 1955333 1616856 248044 248044 0 365953 335038 30915 5306259 X 5283490 -755064 -755064 6038554 0 6038554 5833904 0 5833904 0 5833904 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER CURRENT PROVISIONS OF THE INTERNAL REVENUE CODE. A GROUP EXEMPTION WAS OBTAINED WITH THE INTERNATIONAL UNION OF PAINTERS AND ALLIED TRADES. THE EXEMPTION IS GRANTED UNDER INTERNAL REVENUE CODE SECTION 501(C)(5). HOWEVER, AS A RESULT OF THE ORGANIZATION'S FUNDING POLICY, FROM TIME TO TIME THE ORGANIZATION MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN 2022 AND 2021 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE ORGANIZATION IS REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN ITS TAX-EXEMPT STATUS. MANAGEMENT BELIEVES THAT THE ORGANIZATION IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE ORGANIZATION IS TAX-EXEMPT. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND TO 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 ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. SCHEDULE D, PAGE 4, PART XI, LINE 2D MISCELLANEOUS EXPENSE REIMBURSEMENT SHOWN ON FORM 990 IS NETTED AGAINST MISCELLANEOUS EXPENSES - 6,684 0 0 0 RYDEN VALMOJA BUS MGR/SECY/TREAS 313357 0 0 0 0 0 69584 0 0 0 382941 0 0 0 JOHN FRIGILLANA JR PRES/DIR OF SVCG/BUS REP 150186 0 0 0 0 0 49603 0 0 0 199789 0 0 0 ROBIN SCHLITZKUS BUS REP/DIR ORG/DELEG 150192 0 0 0 0 0 47557 0 0 0 197749 0 0 0 LORNA WOO DIR OF GOVT AFF/DELEGATE 150242 0 0 0 0 0 46515 0 0 0 196757 0 0 0 DWAYNE ARELLIANO BUSINESS REP/DELEGATE 131061 0 0 0 0 0 62609 0 0 0 193670 0 0 0 DOUGLAS KEMA JR BUSINESS REP/DELEGATE 131134 0 0 0 0 0 53221 0 0 0 184355 0 0 0 JUAN CORIA ORGANIZER 117165 0 0 0 0 0 43547 0 0 0 160712 0 0 0 PART I, LINE 3 COMPENSATION IS ESTABLISHED BY DISTRICT COUNCIL 50 BY-LAWS WHICH ARE PURSUANT TO THE CONSTITUTION OF THE INTERNATIONAL UNION OF PAINTERS AND ALLIED TRADES. FORM 990, PART VI, SECTION A, LINE 5 ON AUGUST 18, 2022, A $414.80 DISCREPANCY WAS DISCOVERED IN THE COURSE OF BALANCING THE ORGANIZATION'S MEMBER DUES COLLECTION. AN ORGANIZATION'S EMPLOYEE CLAIMED TO HAVE MADE A CLERICAL ERROR AND REPAID THE $414.80 ON OCTOBER 7, 2022. ON FEBRUARY 6, 2023, A DISCREPANCY OF $65,550.00 WAS DISCOVERED. THE DISCREPANCY CONSISTED OF UNACCOUNTED CASH AND MERCHANDISE GIFT CARDS USED FOR THE ORGANIZATION'S 2020 AND 2021 HOLIDAY GIVEAWAYS TO ORGANIZATION MEMBERS. EXCESS CASH AND MERCHANDISE GIFT CARDS FROM THE HOLIDAY GIVEAWAYS SHOULD BE RE-DEPOSITED OR RETURNED TO THE ORGANIZATION. THE ORGANIZATION IS AWARE OF A DISCREPANCY IN CASH WITHDRAWALS AND MERCHANDISE GIFT CARDS PURCHASED WITH CASH RE-DOSITED AND MERCHANDISE GIFT CARDS RETURNED. THE ORGANIZATION IS STILL IN THE PROCESS OF INVESTIGATING THIS MATTER. A POLICE REPORT AND AN INSURANCE CLAIM HAVE BEEN FILED. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS ARE EMPLOYEES OF EMPLOYERS WHO HAVE BEEN ORGANIZED BY THE LOCAL UNIONS AFFILIATED WITH DISTRICT COUNCIL. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS MAY VOTE FOR THE ORGANIZATIONS' OFFICERS EVERY FOUR YEARS. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS MADE BY THE ORGANIZATIONS' GOVERNING BODY ARE SUBJECT TO APPROVAL BY LOCAL UNION DELEGATES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED AND APPROVED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION/ALLOWANCES ARE ESTABLISHED IN THE BY LAWS OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FORM 990, PART XII, LINE 2C NO CHANGE IN AUDITED FINANCIAL STATEMENTS OVERSIGHT OR AUDITOR SELECTION PROCESS. IUPAT LOCAL UNION 1791 2240 YOUNG ST HONOLULU HI 96826 990089446 LOCAL LABOR UNION HI 501(C)(5) 0 IUPAT LOCAL UNION 1889 2240 YOUNG ST HONOLULU HI 96826 990110810 LOCAL LABOR UNION HI 501(C)(5) 0 IUPAT LOCAL UNION 1926 2240 YOUNG ST HONOLULU HI 96826 990112844 LOCAL LABOR UNION HI 501(C)(5) 0 IUPAT LOCAL UNION 1944 2240 YOUNG ST HONOLULU HI 96826 990115878 LOCAL LABOR UNION HI 501(C)(5) 0 IUPAT LOCAL UNION 1941 2240 YOUNG ST HONOLULU HI 96826 822623459 LOCAL LABOR UNION HI 501(C)(5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0