Nonprofit · EIN 99-0231523
UNITED PUBLIC WORKERS MUTUAL AID FUND TRUST
Also known as LOCAL 646
Tax-exempt · HONOLULU, HI 96817
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $140,728 | $97,980 | $42,748 | $4,989,285 | $15,102 | $4,974,183 |
| December 31, 2024 | 990 | $191,169 | $97,859 | $93,310 | $4,575,508 | $13,624 | $4,561,884 |
| December 31, 2023 | 990 | $217,054 | $95,264 | $121,790 | $4,307,791 | $59,712 | $4,248,079 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $52,408
- Investment income
- $88,320
- Net gain from sales of assets
- $7,068
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $8,370
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $22,932
- Program services (functional)
- $8,370
- Management and general (functional)
- $89,610
Balance sheet and other
- Total assets, start of year
- $4,575,508
- Total assets, end of year
- $4,989,285
- Total liabilities, end of year
- $15,102
- Net assets, end of year
- $4,974,183
- Net assets without donor restrictions
- $4,974,183
- Gross receipts
- $487,877
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1984
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| KALANI WERNER | STATE DIRECTOR Officer | 1 | $0 | $208,803 |
| DARRELL WILCOX | STATE PRESIDENT/TRUSTEE Trustee or director, Officer | 0 | $0 | $0 |
| DOUGLAS K CORREIA | STATE SECRETARY-TREASURER/ Trustee or director, Officer | 0 | $0 | $0 |
| LORENA KASHIWAMURA | VICE PRESIDENT/TRUSTEE Trustee or director | 0 | $0 | $0 |
| MARIA TOM | VICE PRESIDENT/TRUSTEE Trustee or director | 0 | $0 | $0 |
| KEOLALANI 'KEOLA' KAIMINAAUAO | VICE PRESIDENT/TRUSTEE Trustee or director | 0 | $0 | $0 |
| ALTON NOSAKA | VICE PRESIDENT/TRUSTEE Trustee or director | 0 | $0 | $0 |
| MAILELYNN LICOS | VICE PRESIDENT/TRUSTEE Trustee or director | 0 | $0 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| KALANI WERNER | STATE DIRECTOR Officer | 1 | $0 | $196,262 |
| DARRELL WILCOX | STATE PRESIDENT/TRUSTEE Trustee or director, Officer | 0 | $0 | $0 |
| DOUGLAS K CORREIA | STATE SECRETARY-TREASURER/ Trustee or director, Officer | 0 | $0 | $0 |
| LORENA KASHIWAMURA | VICE PRESIDENT/TRUSTEE Trustee or director | 0 | $0 | $0 |
| MARIA TOM | VICE PRESIDENT/TRUSTEE Trustee or director | 0 | $0 | $0 |
| KEOLALANI 'KEOLA' KAIMINAAUAO | VICE PRESIDENT/TRUSTEE Trustee or director | 0 | $0 | $0 |
| ALTON NOSAKA | VICE PRESIDENT/TRUSTEE Trustee or director | 0 | $0 | $0 |
| MAILELYNN LICOS | VICE PRESIDENT/TRUSTEE Trustee or director | 0 | $0 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| KALANI WERNER | STATE DIRECTOR Officer | 1 | $0 | $189,260 |
| DARRELL WILCOX | STATE PRESIDENT/TRUSTEE Trustee or director, Officer | 0 | $0 | $0 |
| VALOAGA MOANANU | STATE SECRETARY-TREASURER/TRUSTEE Trustee or director, Officer | 0 | $0 | $0 |
| JAY VANZANDT | VICE PRESIDENT/TRUSTEE Trustee or director | 0 | $0 | $0 |
| PATRICIA HOOPII | VICE PRESIDENT/TRUSTEE Trustee or director | 0 | $0 | $0 |
| TERESITA TAGUDIN | VICE PRESIDENT/TRUSTEE Trustee or director | 0 | $0 | $0 |
| SHERALYN KALUA | VICE PRESIDENT/TRUSTEE Trustee or director | 0 | $0 | $0 |
| MAILELYNN LICOS | VICE PRESIDENT/TRUSTEE Trustee or director | 0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1426 N SCHOOL ST, HONOLULU, HI 96817-1914
- In care of
- % DAYTON M NAKANELUA
- Principal officer (990 for 2025)
- KALANI WERNER, 1426 NORTH SCHOOL STREET, HONOLULU, HI 96817
- Signed the 990
- KALANI WERNER, STATE DIRECTOR
- Phone
- (808) 847-2631
- Return prepared by
- TRUSTA AAC
Mission
THE UNITED PUBLIC WORKERS MUTUAL AID FUND TRUST WAS ESTABLISHED TO PROVIDE SUPPLEMENTAL HOSPITALIZATION BENEFITS TO ELIGIBLE MEMBERS AND EMPLOYEES OF UNITED PUBLIC WORKERS AND THEIR SPOUSES AND DEPENDENTS WHO CONTRIBUTE TO THE PLAN.
Program accomplishments
- HOSPITALIZATION PAYMENTS TO ELIGIBLE MEMBERS AND EMPLOYEES OF UNITED PUBLIC WORKERS AND THEIR SPOUSES AND DEPENDENTS WHO CONTRIBUTE TO THE PLAN.Expenses $8,370
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0231523
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 1985
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $4,989,285
- Income (IRS master file)
- $487,877
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $140,728 | $97,980 | $4,989,285 | XML |
| 990 | December 2024 | $191,169 | $97,859 | $4,575,508 | XML |
| 990 | December 2023 | $217,054 | $95,264 | $4,307,791 | XML |
| 990 | December 2022 | $119,714 | $82,868 | $4,044,413 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 99-0231523).
Questions about UNITED PUBLIC WORKERS MUTUAL AID FUND TRUST
- What is the EIN of UNITED PUBLIC WORKERS MUTUAL AID FUND TRUST?
- The employer identification number (EIN) of UNITED PUBLIC WORKERS MUTUAL AID FUND TRUST is 99-0231523.
- Is UNITED PUBLIC WORKERS MUTUAL AID FUND TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1985.
- Are donations to UNITED PUBLIC WORKERS MUTUAL AID FUND TRUST tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does UNITED PUBLIC WORKERS MUTUAL AID FUND TRUST file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of UNITED PUBLIC WORKERS MUTUAL AID FUND TRUST due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did UNITED PUBLIC WORKERS MUTUAL AID FUND TRUST last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of UNITED PUBLIC WORKERS MUTUAL AID FUND TRUST?
- The 990 for the year ended December 31, 2025 names KALANI WERNER.
- Who are the officers and directors of UNITED PUBLIC WORKERS MUTUAL AID FUND TRUST?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does UNITED PUBLIC WORKERS MUTUAL AID FUND TRUST have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $140,728, expenses of $97,980 and total assets of $4,989,285 at year end.
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