2025-07-07T19:40:02-05:00 2024-09-30 952302617 SINGERLEWAK LLP 500 ALA MOANA BLVD 2 302 HONOLULU HI 96813 990 2023-10-01 990167566 HAWAII INSULATORS VACATION PLAN HAWA 8084418600 1440 KAPIOLANI BLVD 800 HONOLULU HI 96814 BERNARD ALVAREZ RONALD LABANON JR LABOR TRUSTEE / MGMT TRUSTEE 8084418600 2025-06-23 0 LIOR TEMKIN P00748170 8085336254 2023 2025-03-06 01:10:19Z BERNARD ALVAREZ RONALD L 1440 KAPIOLANI BLVD 800 HONOLULU HI 96814 772742 0 X N/A X 1975 HI TO PROVIDE VACATION BENEFITS TO ELIGIBLE PARTICIPANTS. 6 6 0 6 0 0 0 0 736057 750372 16181 22370 0 0 752238 772742 0 0 636420 632813 0 0 0 0 0 48965 48077 685385 680890 66853 91852 378297 505091 302931 337873 75366 167218 TO PROVIDE VACATION BENEFITS TO ELIGIBLE PARTICIPANTS IN ACCORDANCE WITH PLAN RULES AND REGULATIONS. 0 0 TO PROVIDE VACATION BENEFITS TO ELIGIBLE PARTICIPANTS IN ACCORDANCE WITH PLAN RULES AND REGULATIONS. 0 0 0 0 0 0 0 0 0 0 0 0 0 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 6 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 X RONALD LABANON JR MANAGEMENT TRUSTEE 0.50 X 0 0 0 ROSS INOUYE MANAGEMENT TRUSTEE 0.50 X 0 0 0 BRENT PASCUA MANAGEMENT TRUSTEE 0.50 X 0 0 0 CHAD MORALES MANAGEMENT TRUSTEE (ALTERN 0.50 X 0 0 0 DOUGLAS FULP LABOR TRUSTEE 0.50 X 0 0 0 BERNARD ALVAREZ LABOR TRUSTEE 0.50 X 0 0 0 RODNEY YOSHIKAWA LABOR TRUSTEE 0.50 X 0 0 0 LEROY REFORMINA LABOR TRUSTEE (ALTERNATE) 0.50 X 0 0 0 0 0 0 0 0 0 0 0 VACATION BENEFIT CONTR 900099 638482 638482 VACATION ADMIN CONTRIB 900099 111605 111605 LIQUIDATED DAMAGES 900099 285 285 750372 22370 22370 772742 750372 0 22370 632813 26507 2346 15301 1087 238 2345 DATA PRESERVATION 137 BANK AND CUSTODIAL FEES 116 680890 378297 505091 378297 505091 302931 337873 302931 337873 X 75366 167218 0 0 0 0 75366 167218 378297 505091 91852 0 X X 0 1 X 1 0 0 VACATION BENEFITS PAYABLE 337873 337873 X 772742 0 772742 0 772742 680890 0 680890 0 680890 PART X, LINE 2: THE AUDITED FINANCIAL STATEMENTS CONTAIN THE FOLLOWING DISCLOSURE PERTAINING TO FIN 48 (ASC740) "THE TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE IRS DATED JUNE 8, 2005, 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 TAXES HAVE BEEN RECORDED IN THE PLAN YEARS ENDING 2024 AND 2023 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 TRUST HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR AND THE PLAN'S TAX COUNSEL BELIEVE THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. THE MODIFIED CASH BASIS OF ACCOUNTING REQUIRES 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 SUBSTANTIATED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND CONCLUDED THAT, AS OF SEPTEMBER 30, 2024 AND 2023, 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 ALL DOCUMENTS ARE REVIEWED BY ONE MANAGEMENT TRUSTEE AND ONE LABOR TRUSTEE REPRESENTATIVES BEFORE SIGNING AND FILING. FORM 990, PART VI, SECTION B, LINE 12C POLICY IS REVIEWED AND ANY ISSUES/QUESTIONS ARE DISCUSSED WITH LEGAL COUNSEL. TRUSTEES ARE ASKED TO DISCLOSE ANY CONFLICTS OT INTEREST ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 POLICIES ARE MADE AVAILABLE TO PARTICIPANTS UPON REQUEST. FORM 990, PART VII, SECTION A THE ORGANIZATION WAS UNABLE TO OBTAIN OR ESTIMATE AND REPORT THE COMPENSATION FROM INDIVIDUALS OF RELATED ORGANIZATION(S) AFTER MAKING A REASONABLE EFFORT TO SECURE SUCH INFORMATION. FORM 990, PART XII, LINE 2C: NO CHANGE IN THE REVIEW PROCESS FROM PRIOR YEAR. BOARD OF TRUSTEES SELECTS THE INDEPENDENT AUDITOR. THE ADMINISTRATOR AND BOARD OF TRUSTEES FORMALLY REVIEW AND APPROVE THE FINANCIAL STATEMENTS. HAWAII INSULATORS TRAINING PLAN 1440 KAPIOLANI BLVD 800 HONOLULU HI 96814 237108342 TO PROVIDE TRAINING BENEFITS TO ELIGIBLE MEMBERS. HI 501(C)(5) N/A 0 HAWAII INSULATORS HEALTH & WELFARE PLAN 1440 KAPIOLANI BLVD 800 HONOLULU HI 96814 996017123 TO PROVIDE HEALTH & WELFARE BENEFITS TO ELIGIBLE MEMBERS. HI 501(C)(9) N/A 0 HAWAII INSULATORS SUPPLEMENTAL UNEMPLOYMENT BENEFITS PLAN 1440 KAPIOLANI BLVD 800 HONOLULU HI 96814 990208030 TO PROVIDE SUPPLEMENTAL UNEMPLOYMENT BENEFITS TO ELIGIBLE MEMBERS. HI 501(C)(9) N/A 0 HAWAII INSULATORS SUPPLEMENTAL PENSION PLAN 1440 KAPIOLANI BLVD 800 HONOLULU HI 96814 990206924 TO PROVIDE RETIREMENT DEFINED BENEFITS TO ELIGIBLE MEMBERS. HI 401(A) N/A 0 HAWAII INSULATORS PENSION PLAN 1440 KAPIOLANI BLVD 800 HONOLULU HI 96814 516103706 TO PROVIDE RETIREMENT DEFINED CONTRIBUTION BENEFITS TO ELIGIBLE MEMBERS. HI 401(A) N/A 0 HAWAII INSULATION INDUSTRY IMPROVEMENT FUND 1188 BISHOP STREET SUITE 1003 HONOLULU HI 96813 571136722 0 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