2024-11-15T12:07:43-06:00 2023-12-31 952302617 SINGERLEWAK LLP 500 ALA MOANA BLVD 2 302 HONOLULU HI 96813 990 2023-01-01 262318475 ILWU LOCAL 142 GENERAL HEALTH & WELFARE PLAN ILWU 8084418600 1440 KAPIOLANI BLVD SUITE 800 HONOLULU HI 96814 CORINNA NGUYEN KEITH GOTO UNION/ MANAGEMENT TRUSTEE 8084418600 2024-11-13 0 JUDITH CHOCK P01072809 8085336254 2023 2024-10-15 13:58:12Z CORINNA NGUYEN KEITH GOT 1440 KAPIOLANI BLVD SUITE 800 HONOLULU HI 96814 18217439 0 X N/A X 2008 HI TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS IN ACCORDANCE WITH THE TERMS SET FORTH IN THE TRUST AGREEMENT, RULES, AND REGULATIONS OF THE PLAN AND COLLECTIVE BARGAINING AGREEMENTS. 6 0 0 0 0 0 0 0 8220611 7544949 -7394 203215 9479 13068 8222696 7761232 0 0 6998263 6079997 0 0 0 0 0 258017 265216 7256280 6345213 966416 1416019 9383839 14022948 19823 194221 9364016 13828727 TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS IN ACCORDANCE WITH THE TERMS SET FORTH IN THE TRUST AGREEMENT, RULES, AND REGULATIONS OF THE PLAN AND COLLECTIVE BARGAINING AGREEMENTS. 0 0 5837476 TO PROVIDE INSURED BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS - (MEDICAL, DENTAL, CHIROPRACTIC, AND VISION). 242521 TO PROVIDE SELF-INSURED BENEFITS TO ELIGIBLE PARTICIPANTS IN ACCORDANCE WITH THE TERMS SET FORTH IN THE TRUST AGREEMENTS, RULES AND REGULATIONS OF THE PLAN, AND CBA - (DENTAL). 6079997 0 0 0 0 0 0 0 0 0 0 0 0 1 1 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 2 0 1 0 0 0 0 0 0 0 0 0 X 6 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 X PACIFIC ADMINISTRATORS INC 8084418600 1440 KAPIOLANI BLVD SUITE 800 HONOLULU HI 96814 X JEAN HAGI MANAGEMENT TRUSTEE 0.50 X 0 0 0 KEITH GOTO MANAGEMENT TRUSTEE 0.50 X 0 0 0 SON-JAI PAIK MANAGEMENT TRUSTEE 0.50 X 0 0 0 CORINNA NGUYEN UNION TRUSTEE 0.50 X 0 0 0 MICHAEL YAMAGUCHI UNION TRUSTEE 0.50 X 0 0 0 DILLON HULLINGER UNION TRUSTEE 0.50 X 0 0 0 ROBERTO ANDRION JR UNION TRUSTEE (ALTERNATE) 0.50 X 0 0 0 0 0 0 0 0 0 0 0 EMPLOYER CONTRIBUTIONS 900099 7509922 7509922 EMPLOYEE CONTRIBUTIONS 900099 35027 35027 7544949 248963 248963 10410459 10456207 -45748 -45748 -45748 LIQUIDATED DAMAGES AND ATTORNEY F 900099 12840 12840 OTHER INCOME 900099 228 228 13068 7761232 7558017 0 203215 X 6079997 71568 9961 26178 31028 70947 4227 30045 21262 6345213 627727 638060 14592 149834 400279 532006 11006 0 8330235 9680727 0 3022321 9383839 14022948 16823 9580 3000 184641 19823 194221 X 0 0 0 0 9364016 13828727 9364016 13828727 9383839 14022948 1416019 221675 2827017 0 X X 0 1 X 1 0 0 UNIVERSITY HEALTH ALLIANCE STABILIZATION RESERVE 3022321 3022321 DUE TO BROKERS 184641 184641 X 7951879 221675 221675 7730204 31028 31028 7761232 6314185 0 6314185 31028 31028 6345213 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 INTERNAL REVENUE SERVICE DATED FEBRUARY 2, 2010, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (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 THE PLAN YEARS ENDED DECEMBER 31, 2022 AND 2021 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. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND CONCLUDED THAT, AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 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 PRESENTED TO THE CO-CHAIRS (MANAGEMENT TRUSTEE AND UNION TRUSTEE) FOR REVIEW AND SIGNATURE PRIOR TO THE FILING OF THE FORM 990 FORM 990, PART VI, SECTION B, LINE 12C POLICY IS REVIEWED BY THE BOARD OF TRUSTEES ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC JEAN HAGI - 1440 KAPIOLANI BLVD SUITE 800, HONOLULU, HI 96814. KEITH GOTO - 1440 KAPIOLANI BLVD SUITE 800, HONOLULU, HI 96814. SON-JAI PAIK - 1440 KAPIOLANI BLVD SUITE 800, HONOLULU, HI 96814. CORINNA NGUYEN - 1440 KAPIOLANI BLVD SUITE 800, HONOLULU, HI 96814. MICHAEL YAMAGUCHI - 1440 KAPIOLANI BLVD SUITE 800, HONOLULU, HI 96814. DILLON HULLINGER - 1440 KAPIOLANI BLVD SUITE 800, HONOLULU, HI 96814. ROBERTO ANDRION, JR. - 1440 KAPIOLANI BLVD SUITE 800, HONOLULU, HI 96814. FORM 990, PART IX, LINE 11G CONSULTANT FEES - BENEFITS 70,947. FORM 990, PART XII, LINE 2C NO CHANGE IN REVIEW PROCESS FROM PRIOR YEAR. BOARD OF TRUSTEES SELECTS AND INDEPENDENT AUDITOR. BOARD OF TRUSTEES AND ADMINISTRATOR FORMALLY REVIEW AND APPROVE THE FINANCIAL STATEMENTS. SEE SCHEDULE R SUPPLEMENTAL INFORMATION SEE SCHEDULE R SUPPLEMENTAL INFORMATION SEE SCHEDULE R SUPPLEMENTAL INFORMATION 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FORM 990, SCHEDULE R, PARTS II, III, AND IV THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER PLAN THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS IN ACCORDANCE WITH THE TERMS SET FORTH IN THE TRUST AGREEMENT, RULES, AND REGULATIONS OF THE PLAN AND COLLECTIVE BARGAINING AGREEMENTS. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF 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: A & B FLEET SERVICES BEI HAWAII CALAVAO GROWERS EGGS HAWAII HALIIMAILE PINEAPPLE COMPANY HAWAIIAN CEMENT HAWAIIAN MACADAMIA NUT SERVICES, LLC HITCO CO. HONSADOR LUMBER, LLC. HU HONUA BIOENERGY, LLC ISLAND DISTRIBUTING, LLC - MAUI KAHULUI TRUCKING & STORAGE, INC. KLOECKNER METALS MAUI ELDORADO AOAO MAUNA LOA MACADAMIA NUT CORPORATION MILILANI MEMORIAL PARK & MORTUARY, INC. TRANSCONTINENTAL CORPORATION TROON GOLF (KAMEHAMEHA GOLF CLUB) TROON GOLF (KAPALUA) TROON GOLF DBA PEARL CITY COUNTRY CLUB WAIKOLOA VILLAGE ASSOCIATION WAILEA OLD BLUE, LLC WALKER INDUSTRIES, LTD. YAMADA & SONS, INC.