2024-11-07T17:46:26-06:00 2023-12-31 990155373 LEMKE CHINEN & TANAKA CPA INC 500 ALA MOANA BLVD BLDG 2 SUITE 302 HONOLULU HI 96813 990 2023-01-01 320393628 DISTRICT COUNCIL 50 JOINT APPRENTICESHIP & TRAINING FUND DIST 8085239411 222 SOUTH VINEYARD STREET PH4 HONOLULU HI 96813 JOHN FRIGILLANA JR LARI BLOOM UNION TRUSTEE / MGMT TRUSTEE 8085239411 2024-10-14 1 0 PAUL ASANO P00036113 8085336254 2023 2024-10-15 13:58:12Z JOHN FRIGILLANA JR LAR 222 SOUTH VINEYARD STREET PH4 HONOLULU HI 96813 11763532 0 X N/A X 2012 HI TO PROVIDE EDUCATIONAL BENEFITS TO PARTICIPANTS AND THEIR BENEFICIARIES SATISFYING CERTAIN ELIGIBILITY REQUIREMENTS. 15 15 32 0 0 0 0 0 2673253 2966138 74554 80537 240617 1154 2988424 3047829 0 0 0 0 1068225 1152460 0 0 0 938636 1205206 2006861 2357666 981563 690163 6689802 7800319 0 0 6689802 7800319 TO USE AND INVEST THE CONTRIBUTIONS RECEIVED FOR THE EXCLUSIVE PURPOSE OF PROVIDING BENEFITS TO PARTICIPANTS AND THEIR BENEFICIARIES AND DEFRAYING REASONABLE EXPENSES OF ADMINISTRATION. 0 0 UPGRADE AND COMPLIANCE TRAINING INSTRUCTOR PAY DRUG & MEDICAL TESTING 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 0 0 0 1 11 0 1 32 1 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 1 1 0 1 0 X GROUP PLAN ADMINISTRATORS INC 8085239411 222 SOUTH VINEYARD STREET PH4 HONOLULU HI 96813 X LARI BLOOM MGMT TRUSTEE - LU1791 0.25 X 0 0 0 DEAN NAGATOSHI MGMT TRUSTEE - LU1791 (ALT 0.25 X 0 0 0 VINCENT NIHIPALI MGMT TRUSTEE - LU1944 0.25 X 0 0 0 BARBARA KONO MGMT TRUSTEE - LU1944 0.25 X 0 0 0 BRENT SHIMOKAWA MGMT TRUSTEE - LU1926 0.25 X 0 0 0 MARC MATSUBARA MGMT TRUSTEE - LU1926 (ALT 0.25 X 0 0 0 RYDEN VALMOJA UNION TRUSTEE - LU1791 0.25 X 0 0 0 ROBIN SCHLITZKUS UNION TRUSTEE - LU1791 (AL 0.25 X 0 0 0 JOHN FRIGILLANA JR UNION TRUSTEE - LU1944 0.25 X 0 0 0 CASEY NIHIPALI UNION TRUSTEE - LU1944 (AL 0.25 X 0 0 0 DOUGLAS KEMA JR UNION TRUSTEE - LU1926 0.25 X 0 0 0 KARL SINCLAIR MGMT TRUSTEE - LU1944 (ALT) 0.25 X 0 0 0 DWAYNE ARELLIANO UNION TRUSTEE - LU1889 0.25 X 0 0 0 CHRISTOPHER KNITTER MGMT TRUSTEE - LU1889 (ALT 0.25 X 0 0 0 JOHN MATHIAS MGMT TRUSTEE - LU1889 0.25 X 0 0 0 BREANNE GERONIMO DIRECTOR OF TRAINING 40.00 X 111683 0 66168 MARIO MANRIQUE JR TRAINING COORDINATOR - LU 40.00 X 106213 0 73131 PATERNO ASUNCION TRAINING COORDINATOR - LU 40.00 X 106683 0 77762 ORLANDO GANTE TRAINING COORDINATOR - LU 40.00 X 106683 0 66064 431262 0 283125 4 0 1 0 0 EMPLOYERS' CONTRIBUTIONS 900099 2964322 2964322 LIQUIDATED DAMAGES 900099 1816 1816 2966138 195325 195325 8600915 8715703 -114788 -114788 -114788 MISCELLANEOUS INCOME 900099 1154 1154 1154 3047829 2966138 0 81691 597826 254910 223084 76640 237488 19052 42677 15136 7338 113356 70720 92660 57541 PROGRAM RELATED EXPENSE 428028 IUPAT TRAINING DUES 121210 2357666 1999556 1069543 439556 497790 1119282 692670 503565 426612 3747125 5806374 6689802 7800319 0 0 X 6689802 7800319 0 0 0 0 6689802 7800319 6689802 7800319 690163 420354 0 X X 0 1 X 1 0 356621 219318 137303 762661 473352 289309 426612 X 3453047 420354 420354 3032693 15136 15136 3047829 2342530 0 2342530 15136 15136 2357666 PART X, LINE 2: THE TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE IRS DATED MAY 30, 2014, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, THE EXEMPTION WAS REVOKED ON MAY 15, 2015 DUE TO FAILURE TO FILE FORM 990. THE PLAN SUBSEQUENTLY REFILED FOR EXEMPTION AND OBTAINED AN UPDATED DETERMINATION LETTER ON APRIL 7, 2017. 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 YEARS ENDING 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 INTERNAL REVENUE SERVICE. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 0 0 0 PATERNO ASUNCION TRAINING COORDINATOR - LU 106683 0 0 0 0 0 52978 0 24784 0 184445 0 0 0 MARIO MANRIQUE JR TRAINING COORDINATOR - LU 106213 0 0 0 0 0 45624 0 27507 0 179344 0 0 0 BREANNE GERONIMO DIRECTOR OF TRAINING 111683 0 0 0 0 0 43623 0 22545 0 177851 0 0 0 ORLANDO GANTE TRAINING COORDINATOR - LU 106683 0 0 0 0 0 40955 0 25109 0 172747 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B ALL FORMS ARE REVIEWED AND APPROVED BY UNION AND MANAGEMENT TRUSTEE REPRESENTATIVES BEFORE SIGNING AND FILING. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES ARE SENT A STATEMENT OF ACCEPTANCE ANNUALLY FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 15B BOARD OF TRUSTEES REVIEWED AND VOTED ON TRAINING DIRECTOR AND TRAINING COORDINATORS SALARY BASED ON PREVAILING COMPARABLE SALARIES AND CBA WAGE RATES. FORM 990, PART VI, SECTION C, LINE 19 POLICIES ARE MADE AVAILABLE TO MEMBERS UPON REQUEST. FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC LARI BLOOM - 91-310 KOMOHANA STREET, KAPOLEI, HI 96707. DEAN NAGATOSHI - 2499 KAPIOLANI BLVD, #3001, HONOLULU, HI 96826. VINCENT NIHIPALI - 91-430 KOMOHANA STREET, KAPOLEI, HI 96707. BARBARA KONO - 3375 KOAPAKA STREET, SUITE F220-43, HONOLULU, HI 96819. BRENT SHIMOKAWA - 411 ALA KAWA STREET, HONOLULU, HI 96817. MARC MATSUBARA - 411 ALA KAWA STREET, HONOLULU, HI 96817. RYDEN VALMOJA - 2240 YOUNG STREET, HONOLULU, HI 96826. ROBIN SCHLITZKUS - 2240 YOUNG STREET, HONOLULU, HI 96826. JOHN FRIGILLANA JR. - 2240 YOUNG STREET, HONOLULU, HI 96826. CASEY NIHIPALI - 94-800 KAAHOLO STREET, WAIPAHU, HI 96797. DOUGLAS KEMA JR. - 2240 YOUNG STREET, HONOLULU, HI 96826. KARL SINCLAIR - 905 KALANIANAOLE HIGHWAY, #107, KAILUA, HI 96734. DWAYNE ARELLIANO - 2240 YOUNG STREET, HONOLULU, HI 96826. BREANNE GERONIMO - 2240 YOUNG STREET, HONOLULU, HI 96826. MARIO MANRIQUE JR - 2240 YOUNG STREET, HONOLULU, HI 96826. PATERNO ASUNCION - 2240 YOUNG STREET, HONOLULU, HI 96826. ORLANDO GANTE - 2240 YOUNG STREET, HONOLULU, HI 96826. CHRISTOPHER KNITTER - 532 AHUI STREET, HONOLULU, HI 96813. JOHN MATHIAS - 94-1026 PULELO STREET, WAIPAHU, HI 96797. FORM 990, PART XII, LINE 1 THE FINANCIAL STATEMENTS ARE PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. FORM 990, PART XII, LINE 2C NO CHANGE IN THE REVIEW PROCESS FROM THE PRIOR YEAR. BOARD OF TRUSTEES SELECTS AN INDEPENDENT AUDITOR. THE ADMINISTRATOR REVIEWS THE FINANCIAL STATEMENTS. BOARD OF TRUSTEES REVIEWS AND APPROVES THE FINANCIAL STATEMENTS.