2025-11-10T18:52:19-06:00 2024-12-31 952302617 SINGERLEWAK LLP 500 ALA MOANA BLVD 2 302 HONOLULU HI 96813 990 2024-01-01 990342356 INTERNATIONAL UNION OF PAINTERS AND ALLIED TRADES DISTRICT COUNCIL 50 INTE 8089410991 2240 YOUNG STREET HONOLULU HI 96826 RYDEN VALMOJA BUSINESS MGR/SECRETARY-TREASURER 8089410991 2025-10-28 0 LIOR TEMKIN P00748170 8085336254 2024 2025-03-06 01:10:19Z RYDEN VALMOJA 2240 YOUNG STREET HONOLULU HI 96826 19412748 0 0444 X WWW.DC50.ORG X 1999 HI LABOR UNION DISTRICT COUNCIL 20 12 13 12 0 0 0 0 0 0 122248 148661 5643788 5650080 5766036 5798741 0 0 0 0 2580353 2885157 0 0 0 3313016 3453931 5893369 6339088 -127333 -540347 25692943 25401939 0 0 25692943 25401939 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 3816053 PROMOTION AND ESTABLISHMENT OF WAGE, HOURS, AND WORKING CONDITIONS FOR ITS MEMBERS AND DEVELOP TRADE JURISDICTION THROUGH AFFILIATION WITH THE INTERNATIONAL UNION (PER CAPITA DUES, SALARIES, PAYROLL TAXES, EMPLOYEE BENEFITS). 460172 TO PROMOTE THE UNION INDUSTRY THROUGH ADVERTISEMENTS, DONATIONS, AND MEMBER FUNCTIONS. 1173752 JOB TARGET FUND PROVIDING FINANCIAL HELP TO FUND WORK PROJECTS THAT UTILIZE LOCAL UNION 1791 MEMBERS. 5449977 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 50 0 1 13 1 0 0 0 0 0 0 0 0 X 20 12 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 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 335712 0 72602 JOHN FRIGILLANA JR PRES/DIR OF SVCG/BUS REP 48.00 X X 178739 0 54925 DWAYNE ARELLIANO BUSINESS REP/DELEGATE 48.00 X 147713 0 67840 DOUGLAS KEMA JR BUSINESS REP/DELEGATE 46.00 X 147713 0 56370 LORNA WOO DIR OF GOVT AFF/DELEGATE 46.00 X 182079 0 50813 ROBIN SCHLITZKUS BUS REP/DIR ORG/DELEG 46.00 X 147713 0 47223 BRANT ARELLIANO DELEGATE 1.00 X 2734 0 0 POOKELA BANIS-CHUN DELEGATE 1.00 X 1951 0 0 ANGELO CANIONERO DELEGATE 1.00 X 2701 0 0 PATERNO ASUNCION DELEGATE 1.00 X 0 0 0 ORLANDO GANTE DELEGATE 1.00 X 0 0 0 RAYMOND FARIAS DELEGATE 1.00 X 2651 0 0 GLEN FRIGILLANA DELEGATE 1.00 X 2000 0 0 BREANNE GERONIMO DELEGATE 1.00 X 0 0 0 MARIO MANRIQUE JR DELEGATE 1.00 X 0 0 0 ARNIE GOSIACO DELEGATE 1.00 X 900 0 0 CASEY NIHIPALI DELEGATE 1.00 X 1800 0 0 KURT NISHIMURA DELEGATE 3.00 X 2909 0 0 JUAN CORIA DELEGATE/ORGANIZER 46.00 X 130607 0 47632 SHANE AWAI DELEGATE/ORGANIZER 1.00 X 138768 0 44966 1426690 0 442371 8 0 1 0 0 516936 516936 97927 0 97927 97927 97927 13245732 13614007 -368275 -368275 -368275 WORKING/MONTHLY DUES 900099 4674442 4674442 JOB TARGET PROGRAM 900099 662747 662747 POLITICAL ACTION COMM 900099 148926 148926 66038 66038 5552153 5798741 5183878 0 614863 1472249 304728 646177 332682 129321 11038 102865 460172 98877 43228 36865 217776 53974 JOB TARGET EXPENSE 1173752 PER CAPITA 930896 REIMBURSEMENTS TO AFFIL 148926 UTILITIES 76365 99197 6339088 400 2050391 13339928 13311202 12908033 2870837 6666620 10037196 5682845 3150 3150 25692943 25401939 0 0 X 25692943 25401939 0 0 0 0 25692943 25401939 25692943 25401939 -540347 249343 0 X X 1 X 1 X 1 0 3658488 3658488 8577892 2253558 6324334 248044 248044 0 423609 369235 54374 10037196 X 6037046 249343 249343 5787703 11038 11038 5798741 6328050 0 6328050 11038 11038 6339088 PART X, LINE 2: THE AUDITED FINANCIAL STATEMENTS CONTAIN THE FOLLOWING DISCLOSURE PERTAINING TO FIN 48 (ASC 740), "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). NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023 FOR UNRELATED BUSINESS INCOME. THE ORGANIZATION IS REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE 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 AS OF THE FINANCIAL STATEMENT DATE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE ORGANIZATION MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND 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. ORGANIZATION MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND CONCLUDED THAT, AS OF DECEMBER 31, 2024 AND 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY, ASSET, OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS." 0 0 0 RYDEN VALMOJA BUS MGR/SECY/TREAS 335712 0 0 0 0 0 72602 0 0 0 408314 0 0 0 JOHN FRIGILLANA JR PRES/DIR OF SVCG/BUS REP 178739 0 0 0 0 0 54925 0 0 0 233664 0 0 0 LORNA WOO DIR OF GOVT AFF/DELEGATE 182079 0 0 0 0 0 50813 0 0 0 232892 0 0 0 DWAYNE ARELLIANO BUSINESS REP/DELEGATE 147713 0 0 0 0 0 67840 0 0 0 215553 0 0 0 DOUGLAS KEMA JR BUSINESS REP/DELEGATE 147713 0 0 0 0 0 56370 0 0 0 204083 0 0 0 ROBIN SCHLITZKUS BUS REP/DIR ORG/DELEG 147713 0 0 0 0 0 47223 0 0 0 194936 0 0 0 SHANE AWAI DELEGATE/ORGANIZER 138768 0 0 0 0 0 44966 0 0 0 183734 0 0 0 JUAN CORIA DELEGATE/ORGANIZER 130607 0 0 0 0 0 47632 0 0 0 178239 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 2 JOHN FRIGILLANA AND GLEN FRIGILLANA ARE RELATED DWAYNE ARELLIANO AND BRANT ARELLIANO ARE RELATED 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 12C EVERY OFFICER AND EVERY EMPLOYEE OF THE DISTRICT COUNCIL AND LOCAL UNIONS. OTHER THAN AN EMPLOYEE PERFORMING EXCLUSIVELY CLERICAL OR CUSTODIAL SERVICES. SHALL FILE ANNUAL REPORTS WITH THE SECRETARY OF LABOR WITHIN 90 DAYS OF THE END OF EACH FISCAL YEAR OF ALL FINANCIAL INTERESTS. ASSETS. OR TRANSACTIONS DURING THE PRECEDING FISCAL YEAR WHICH MAY PRESENT A CONFLICT OF INTEREST IN COLLECTIVE BARGAINING. 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 1 PREPARED ON A MODIFIED CASH BASIS. 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