TY 2022 Form 990 Schedule R

efile Public Visual Render ObjectId: 202333129349302028 - Submission: 2023-11-08 TIN: 99-6025505

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
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Attach to Form 990.
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Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2022

Open to Public Inspection

Name of the organization

HAWAII LABORERS' VACATION AND HOLIDAY
TRUST FUND

Employer identification number

99-6025505

Part I

Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1)HAWAII LABORERS ANNUITY PLAN 1440 KAPIOLANI BLVD SUITE 808 HONOLULU,HI96814 99-0322478	TO PROVIDE ANNUITY BENEFITS TO ELIGIBLE PLAN PARTICIPANTS	HI	401B		NONE		No
(2)HAWAII LABORERS HEALTH AND WELFARE FUND 1440 KAPIOLANI BLVD SUITE 808 HONOLULU,HI96814 99-6014749	TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS	HI	501C9		NONE		No

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2022

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Schedule R (Form 990) 2022

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Part III

Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership
(1) ADVANCED FENCE SOLUTIONS LLC
(2) AFFILIATED CONSTRUCTION LLC
(3) A-LEGACY CONSTRUCTION LLC
(4) ALI'I BUILDERS LLC
(5) ALLIED SECURITY FENCE COMPANY LLC
(6) BEST VINYL FENCE & DECK LLC
(7) BLACKMORE BRADY HAWAII LLC
(8) BMK CONSTRUCTION LLC
(9) CHERRY CREEK RECYCLING LLC
(10) DCK PACIFIC CONSTRUCTION LLC
(11) E BUENO CONSTRUCTION LLC
(12) ELITE CONCRETE LLC
(13) FINISHING EDGE CURB & SIDEWALK LLC
(14) GENTRY BUILDERS LLC
(15) GOODFELLOW BROSLLC
(16) GPRM PRESTRESS LLC
(17) GRACE PACIFIC LLC
(18) HAWAII MVCC LLC
(19) HI'ILAWE CONSTRUCTION LLC
(20) HUI KU MAOLI OLA LLC
(21) KIHEI GARDENS & LANDSCAPING CO LLP
(22) LAYTON CONSTRUCTION COMPANY LLC
(23) LEDCOR CONSTRUCTION HAWAII LLC
(24) LEND LEASE (US) PUBLIC PARTNERSHIP LLC
(25) MH ELECTRIC LLC
(26) MAUI TRAFFIC CONTROL SERVICES LLC
(27) MAUI WATERSCAPES LLC
(28) MIRA IMAGE CONSTRUCTION LLC
(29) MOSS & ASSOCIATES LLC
(30) NEW TRANSFORMATION LLC
(31) ONO CONSTRUCTION LLC
(32) PACIFIC POWER ELECTRICAL CONTRACTING LLC
(33) PARADIGM CONSTRUCTION LLC
(34) PERIMETER SECURITY GROUP LLC
(35) R5 FENCING LLC
(36) RAMBAUD ELECTRIC LLC
(37) RESORT MANAGEMENT GROUP LLC
(38) RIVIERA JRC HAWAII LLLP
(39) ROAD AND HIGHWAY BUILDERS LLC
(40) ROAD SAFETY SERVICES AND DESIGN LLC
(41) RON D ELECTRICAL SERVICE LLC
(42) ROZ MURPHY CONSTRUCTION FINAL CLEAN UP LLC
(43) SKY HIGH CLEANING LLC
(44) SUNRISE TO SUNSET LLC
(45) TAJIRI RECYCLING & DEMOLITION LLC
(46) TAU MASONRY LLC
(47) TITAN INDUSTRIES LLC
(48) TKO RUBBISH & RECYCLING EQUIPMENT LLC
(49) UNITEK INSULATION LLC
(50) UPRIGHT FENCING HAWAII LLC
(51) YHB MILILANI GC LLC

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	Yes	No
(1) 808 UNDERGROUND UTILITIES INC
(2) ACCESS LIMITED CONSTRUCTION
(3) ADVANTAGE LANDSCAPE HAWAII INC
(4) AKAMAI BUILDERS INC
(5) ALAN SHINTANI INC
(6) ALBERT C KOBAYASHI INC
(7) ALL POOL & SPA INC
(8) ALLIED CONSTRUCTION INC
(9) ALOHA ROADWAY SERVICES
(10) AMERICAN CIVIL CONSTRUCTORS WEST COAST INC
(11) AMERICAN PIPING & BOILER CO INC
(12) AMG SERVICES
(13) ANDERSON POOLWORKS
(14) APB CONSTRUCTION CORP
(15) ASSOC OF UNIVERSITIES FOR RESEARCH IN ASTRONOMY INC
(16) BLASTING TECHNOLOGY INC
(17) BMK CONSTRUCTION LLC
(18) BRIAN'S CONTRACTING
(19) BURNETT'S TERMITE & PEST CONTROL
(20) CJ PETERSON SERVICES INC
(21) CELL-CRETE CORPORATION
(22) CEMROCK LANDSCAPES INC
(23) CENTRAL CONSTRUCTION
(24) CHOICE FENCE INC
(25) CJA-HDCC JV
(26) CLOSE CONSTRUCTION INC
(27) CMZ OF HAWAII INC
(28) COASTAL CONSTRUCTION CO
(29) COLUCCIO FRANK CONSTRUCTION
(30) COLUMBIA PACIFIC CONSTRUCTION INC
(31) COLUMBIA STONE INC
(32) COMMERCIAL ELECTRIC INC
(33) CONCRETE SURFACE DESIGNS
(34) CONDON-JOHNSON ASSOCIATES INC
(35) CONSTRUCTORS HAWAII INC
(36) CONTECH SERVICES INC
(37) COOK AND SOLIS CONSTRUCTION INC
(38) CORAL CONSTRUCTION COMPANY
(39) D & C PLUMBING INC
(40) DY MIKAMI CONSTRUCTION
(41) DAVID'S FENCING INC
(42) DAVIDSON'S MASONRY INC
(43) DCK PACIFIC CONSTRUCTION LLC
(44) DE LIMA'S DRILLING INC
(45) DELTA CONSTRUCTION CO
(46) DENNIS HIEBERT
(47) DURA CONSTRUCTORS INC
(48) DU-WATTS ELECTRIC INC
(49) DYK INCORPORATED
(50) EARTHWORKS PACIFIC INC
(51) EDWARDS & SANDS CONSTRUCTION CO
(52) ELECTRICAL CONTRACTORS HAWAII INC
(53) ENVIRONMENTAL CONTROL SPECIALIST INC
(54) EXCAVATIONS ETC INC
(55) F & H CONSTRUCTION
(56) FHR SERVICES
(57) FONG CONSTRUCTION COMPANY
(58) FOUNDATION INTERNATIONAL
(59) FOUNDATIONS HAWAII INC
(60) FRED LAUHAWN LANDSCAPE CO INC
(61) FV COLUCCIO CONSTRUCTION CO
(62) GARNER CONSTRUCTION INC
(63) GIMA PEST CONTROL INC
(64) GLAD'S LANDSCAPING & TREE TRIMMING
(65) GP ROADWAY SOLUTIONS INC
(66) GRANITE CONSTRUCTION COMPANY
(67) GREEN THUMB INC
(68) GROUP BUILDERS INC
(69) HAMON CUSTODIS
(70) HARON CONSTRUCTION INC
(71) HAWAII HARBORS CONSTRUCTORS JV
(72) HAWAII LABORERS HEALTH & WELFARE TRUST FUND
(73) HAWAII LABORERS LECET
(74) HAWAII LABORERS TRAINING
(75) HAWAII MASONRY & DEVELOPMENT CORP
(76) HAWAII PACIFIC CONCRETE & PAVING INC
(77) HAWAIYA TECHNOLOGIES INC
(78) HAWN DREDGING CONSTRUCTION CO
(79) HEALY TIBBITTS BUILDERS INC
(80) HENSEL PHELPS CONSTRUCTION CO
(81) HIGHWAY CONSTRUCTION CO
(82) HI-TECH ROCKFALL CONSTRUCTION INC
(83) HMS CONSTRUCTION INC
(84) HO'ONANI LANDSCAPING LTD
(85) IMPACT ENVIRONMENTS
(86) INTEGRATED CONSTRUCTION INC
(87) INTERNATIONAL LINING TECHNOLOGY
(88) ISEMOTO CONTRACTING CO
(89) ISLAND HAULING INC
(90) ISLAND LANDSCAPING & MAINTENANCE INC
(91) ISLAND MECHANICAL CORP
(92) ISLANDWIDE FENCING INC
(93) J & J WORLDWIDE SERVICES
(94) JT THORPE & SON INC
(95) JACK ENDO ELECTRIC INC
(96) JAMES W FOWLER CO
(97) JAYAR CONSTRUCTION INC
(98) JDH CONSTRUCTION LTD
(99) JJS CONSTRUCTION INC
(100) JUDD JONES REFRACTORY INC
(101) KAIKOR CONSTRUCTION COMPANY INC
(102) KAILUA ELECTRIC SERVICE
(103) KAMALI'I TRUCKING & RENTALS INC
(104) KAPOLEI GOLF COURSE
(105) KELIKAI INC
(106) KELIKAI PACIFIC FOUNDATION
(107) KIEWIT BUILDING GROUP INC
(108) KIEWIT INFRASTRUCTURE WEST CO
(109) KOGA ENGINEERING & CONSTRUCTION
(110) KONA COUNTRY CLUB INC
(111) LABORERS UNION LOCAL 368
(112) LANDAN CONSTRUCTION INC
(113) LANDSCAPE CONCEPTS INC
(114) LANGOIA NISA DBA NISA CONTRACTOR
(115) LARGO CONCRETE INC
(116) LEEWARD LANDSCAPE INC
(117) LEIGH DIVERSIFIED CONSTRUCTION INC
(118) LLS PACIFIC
(119) M E I CORPORATION
(120) M SHIROMA CONSTRUCTION CO
(121) MALACHI CLEANING
(122) MALCOLM DRILLING CO OF HAWAII
(123) MARYL PACIFIC CONSTRUCTORS
(124) MASONRY SYSTEMS HAWAII INC
(125) MATHEW PHELPS ENTERPRISES INC DBA HAWAII FOUNDATION SPECIALIST
(126) MCCLONE CONSTRUCTION COMPANY
(127) MEGA CONSTRUCTION INC
(128) MICHELS CORPORATION
(129) MITSUNAGA CONSTRUCTION INC
(130) MOCON CORPORATION
(131) MORT DRILLING SERVICES INC
(132) NA MAKANA ALOHA DBA AINA PEST CONTROL
(133) NAKAMURA TAKANO LANDSCAPING
(134) NAN INC
(135) NEPTUNE CONSTRUCTION GROUP INC
(136) NORDIC PCL CONSTRUCTION INC
(137) NORTHSTAR CONTRACTING GROUP INC
(138) NORTHWEST BORING COMPANY INC
(139) OKADA TRUCKING
(140) P&I BUILDERS INC
(141) PAC ELECTRIC CO INC
(142) PACIFIC AQUASCAPES INC
(143) PACIFIC CONCRETE CUTTING & CORING INC
(144) PACIFIC CONCRETE WORKS
(145) PACIFIC DECORATIVE CONCRETE INC
(146) PACIFIC FOUNDATION INC
(147) PACIFIC ISLES EQUIPMENT INC
(148) PARADISE LANDSCAPE MAINTENANCE INC
(149) PARSONS RCI INC
(150) PAUL'S ELECTRICAL SERVICE INC
(151) PENHALL COMPANY
(152) PERFORMANCE ABATEMENT SERVICES
(153) PERFORMANCE MECHANICAL INC
(154) PETERSON BROS CONSTRUCTION INC
(155) PINEBACK LANDSCAPING INC
(156) PREMIERE GREENS
(157) PRIME CLEAN INC
(158) PROGRESSIVE LANDSCAPING INC
(159) PROMETHEUS CONSTRUCTION
(160) QUALITY GENERAL INC
(161) R & D TECHNOLOGIES INC
(162) RHS LEE INC
(163) RAINMAKER INC
(164) RALPH S INOUYE CO LTD
(165) REEF DEVELOPMENT OF HAWAII INC
(166) RIVIERA JRC HAWAII LLLP
(167) RMY CONSTRUCTION INC
(168) ROAD BUILDERS
(169) ROBERT A BOTHMAN INC
(170) ROBERT KAYA BUILDERS INC
(171) ROJAC CONSTRUCTION INC
(172) RON'S CONCRETE SPECIALISTS LTD
(173) RONS CONSTRUCTION COMPANY
(174) ROYAL CONTRACTING CO LTD
(175) S & M SAKAMOTO INC
(176) S & S TAYLAN ELECTRIC INC
(177) SA HEALY CO
(178) SJ GENERAL BUILDING MAINTENANCE INC
(179) SAFETY SYSTEMS AND SIGNS HAWAII INC
(180) SCHNABEL FOUNDATION COMPANY
(181) SEA ENGINEERING INC
(182) SF MASONRY
(183) SGVG CORP DBA TREES & THINGS
(184) SHIMMICKTRAYLORGRANITE JV
(185) SHIOI CONSTRUCTION INC
(186) SITE CONSTRUCTORS INC
(187) SITE ENGINEERING INC
(188) SKYLANI CLEANING CONTRACT
(189) SOUTH PACIFIC GLASS RESTORATION
(190) SOUTHLAND MOLE JV
(191) ST RHOADES CONSTRUCTION INC
(192) STRUCTURAL PEST CONTROL INC
(193) SUMMIT CLEANING
(194) SWINERTON BUILDERS
(195) T SQUARE ENGINEERING AND CONSTRUCTION
(196) T IIDA CONTRACTING LTD
(197) T MASANIAI CONTRACTOR
(198) T YOSHIMURA CONTRACTING INC
(199) TAKANO NAKAMURA LANDSCAPING
(200) TAUFATOFUA MASONRY CONTRACTOR
(201) TECK INC
(202) TED'S WIRING SERVICE LTD
(203) TESTRON LOGISTICS
(204) TILECO INC
(205) TKO ENVIROWASTE EQUIPMENT CONTRACTORS
(206) TOKUNAGA MASONRY INC
(207) TOMCO CORPORATION
(208) TOMMY S TOMA CONTRACTOR INC
(209) TRAYLOR BROS INC
(210) UNLIMITED CONSTRUCTION SERVICES
(211) VINYL TECH & MASONRY INC
(212) WW CLYDE & CO
(213) WAIALUA PLUMBING & MECHANICAL INC
(214) WALKER-MOODY ASPHALT MAINTENANCE
(215) WALSH CONSTRUCTION COMPANY
(216) WASA ELECTRICAL SERVICES INC
(217) WATTS CONSTRUCTORS INC
(218) WDI COMPANIES INC
(219) WESTERN WATER FEATURES INC
(220) YHB HI KAI GC DBA HAWAII KAI GOLF COURSE
(221) ZOE BUILDERS INC

Schedule R (Form 990) 2022

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Schedule R (Form 990) 2022

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Part V

Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................

b Gift, grant, or capital contribution to related organization(s) ............................

c Gift, grant, or capital contribution from related organization(s) ............................

d Loans or loan guarantees to or for related organization(s) ............................

e Loans or loan guarantees by related organization(s) ............................

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

k Lease of facilities, equipment, or other assets from related organization(s) ......................

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

m Performance of services or membership or fundraising solicitations by related organization(s) .................

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

o Sharing of paid employees with related organization(s) ............................

p Reimbursement paid to related organization(s) for expenses ............................

Yes

q Reimbursement paid by related organization(s) for expenses ............................

r Other transfer of cash or property to related organization(s) ............................

s Other transfer of cash or property from related organization(s) ............................

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(d) Method of determining amount involved
(1) HAWAII LABORERS ANNUITY PLAN	P	COMPARABLE COSTS

Schedule R (Form 990) 2022

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Schedule R (Form 990) 2022

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Part VI

Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Schedule R (Form 990) 2022

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Schedule R (Form 990) 2022

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Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R. See instructions.

Return Reference	Explanation
PARTS II, III, AND IV - IDENTIFICATION OF RELATED TAX ORGANIZATIONS	IN A MULTIEMPLOYER PLAN, A CONTRIBUTING EMPLOYER IS CONSIDERED A RELATED ORGANIZATION BECAUSE THEY ARE OBLIGATED TO CONTRIBUTE TO THE PLAN PURSUANT TO THE TERMS IN THE COLLECTIVE BARGAINING OR PARTICIPATION AGREEMENT. THE ADMINISTRATIVE OFFICE ONLY MAINTAINS THE DATA NECESSARY TO FULFILL THE OBLIGATION TO CONTRIBUTE, IT DOES NOT MAINTAIN SPECIFIC BUSINESS DATA REGARDING THE EMPLOYERS, SUCH AS ENTITY TYPE OR TAX INFORMATION.

Return Reference

Explanation

PARTS II, III, AND IV - IDENTIFICATION OF RELATED TAX ORGANIZATIONS

IN A MULTIEMPLOYER PLAN, A CONTRIBUTING EMPLOYER IS CONSIDERED A RELATED ORGANIZATION BECAUSE THEY ARE OBLIGATED TO CONTRIBUTE TO THE PLAN PURSUANT TO THE TERMS IN THE COLLECTIVE BARGAINING OR PARTICIPATION AGREEMENT. THE ADMINISTRATIVE OFFICE ONLY MAINTAINS THE DATA NECESSARY TO FULFILL THE OBLIGATION TO CONTRIBUTE, IT DOES NOT MAINTAIN SPECIFIC BUSINESS DATA REGARDING THE EMPLOYERS, SUCH AS ENTITY TYPE OR TAX INFORMATION.

Schedule R (Form 990) 2022

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