2024-04-26T13:01:08-05:00 2023-06-30 WITHUMSMITHBROWNPC 5000 EXECUTIVE PARKWAY SUITE 400 SAN RAMON CA 94583 990 2022-07-01 237010420 UA LOCAL 38 APPRENTICESHIP AND SUPPLEMENTAL TRAINING TRUST FUND OF SAN % MARIA C RIVERA UALO 4156262000 1621 MARKET STREET Suite 400 SAN FRANCISCO CA 94103 LARRY MAZZOLA JR CHAIRMAN 4156262000 2024-04-23 true LARRY MAZZOLA JR 999009999 JESSICA R ROSTER P01317380 9252779100 2 2022 2023-04-26 12:10:37Z LARRY MAZZOLA JR 1621 MARKET STREET 400 SAN FRANCISCO CA 94103 10009388 false X N/A X 1974 CA TO PROVIDE EDUCATION TO APPRENTICES IN THE PLUMBING AND PIPEFITTING INDUSTRY. 12 12 0 0 0 0 17639 45467 4403802 4785480 617610 237538 -10149 108360 5028902 5176845 0 0 0 0 2953150 3158853 0 0 0 3092974 3892874 6046124 7051727 -1017222 -1874882 16974546 38256532 202371 23239526 16772175 15017006 THE FUND WAS CREATED FOR THE PURPOSE OF EDUCATING APPRENTICES AND PROVIDING SUPPLEMENTAL EDUCATION TO JOURNEYMEN IN THE PLUMBING AND PIPEFITTING INDUSTRY AND TO PROVIDE SPECIAL EDUCATION PROGRAMS ON DEVELOPMENTS WITHIN THE PLUMBING AND PIPEFITTING INDUSTRY. false false 6802791 4893840 EDUCATED APPRENTICES, PROVIDED SUPPLEMENTAL EDUCATION TO JOURNEYMEN IN THE PLUMBING AND PIPEFITTING INDUSTRY, AND PROVIDED SPECIAL EDUCATION PROGRAMS ON DEVELOPMENTS WITHIN THE PLUMBING AND PIPEFITTING INDUSTRY. 6802791 true true false false false false false false false false true false false true true true true false true false false false false false false false false false false true false false false false false true false false false false false false false true false false false true 3 0 true 0 false false false false false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true false false false CA X MARIA C RIVERA 4156262000 1621 MARKET STREET SUITE 400 SAN FRANCISCO CA 94103 Liam Devlin ASSISTANT COORDINATOR 40.0 0.0 X 211781 0 87574 Stephen Mazzola Coordinator 40.0 0.0 X 181829 0 116623 RICHARD HARLAN INSTRUCTOR 40.0 0.0 X 156077 0 106949 Steven Christani INSTRUCTOR 40.0 0.0 X 172474 0 79568 Edward Miltimore INSTRUCTOR 40.0 0.0 X 154597 0 72897 Robert E Buckley Jr TRUSTEE 0.1 0.0 X 0 0 0 Armand Kilijian TREASURER 0.1 0.0 X X 0 0 0 Fred Nurisso CO-CHAIRMAN 0.1 0.0 X X 0 0 0 Larry Mazzola Jr CHAIRMAN 0.1 0.0 X X 0 0 0 Bill Blackwell TRUSTEE 0.1 0.0 X 0 0 0 Frank Reardon SECRETARY 0.1 0.0 X X 0 0 0 John Chiarenza TRUSTEE 0.1 0.0 X 0 0 0 Tony Guzzetta TRUSTEE 0.1 0.0 X 0 0 0 RJ Ferrari TRUSTEE 0.1 0.0 X 0 0 0 ALEX HALL TRUSTEE 0.1 0.0 X 0 0 0 John Corso ALTERNATE TRUSTEE 0.1 0.0 X 0 0 0 michael buckley TRUSTEE 0.1 0.0 X 0 0 0 Kevin Caracciolo TRUSTEE - EFF. 7/2022 0.1 0.0 X 0 0 0 876758 0 463611 7 false true false 0 45467 45467 EMPLOYER CONTRIBUTION 900099 4705513 4705513 COMMUNITY COLLEGE REIMBURSEME 900099 79043 79043 LIQUIDATED DAMAGES 900099 924 924 4785480 311136 311136 0 0 0 0 0 4730563 4804161 -73598 -73598 -73598 0 0 0 0 0 0 106292 28382 77910 77910 MISCELLANEOUS INCOME 900099 30450 30450 30450 5176845 4893840 0 237538 X 0 0 0 0 0 0 1934449 1902621 31828 503079 488208 14871 584617 575602 9015 136708 133388 3320 0 30140 30140 37012 37012 0 0 44866 44866 29365 29365 948 948 263264 255366 7898 38059 36610 1449 0 2232293 2230661 1632 25101 24279 822 0 160615 156314 4301 0 14945 14945 682313 682313 37519 10050 27469 0 SCHOOL SUPPLIES 282399 282399 MISCELLANEOUS 10035 10035 CONTEST EXPENSE 4000 4000 7051727 6802791 248936 0 X 549285 445715 162752 111917 0 0 564457 573439 0 0 0 0 0 0 83028 96675 978981 579672 9987299 7113476 3029261 2873823 11591899 10952234 0 0 0 0 0 0 14883 22623057 16974546 38256532 68063 70411 0 0 0 0 0 0 0 0 0 0 0 0 0 0 134308 23169115 202371 23239526 X 0 0 0 0 16772175 15017006 16772175 15017006 16974546 38256532 -1874882 119713 X X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8023478 5516300 2507178 1963821 1597176 366645 2873823 DUE FROM LOCAL 38 TRUST FUNDS 0 RIGHT OF USE ASSETS 22623057 22623057 0 LEASE LIABILITIES 22695267 DUE TO UA LOCAL 38 TRUST FUNDS 280585 DUE TO AFFILIATED TRUST 177972 DUE TO BROKER FOR SECURITY PUR 15291 23169115 X 5280074 119713 28382 148095 5131979 44866 44866 5176845 7035243 28382 28382 7006861 44866 44866 7051727 FORM 990, SCHEDULE D, PART X, LINE 2: The trust's administrator has analyzed the tax positions taken by the trust and has concluded that, as of June 30, 2023 and 2022, there are no uncertain positions taken, or expected to be taken, that would require recognition of a liability or disclosure in the financial statements. The trust is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress. PART XI, LINE 2D AND PART XII, LINE 2D COST OF TEXTBOOKS SOLD true true true true false true true false false false false false false false false false false true SCHEDULE E, LINE 3 THE FUND PUBLICIZES ITS RACIALLY NON-DISCRIMINATORY POLICY IN THE U.A. LOCAL 38 APPRENTICESHIP HANDBOOK, PIPELINE NEWSLETTER AND WEBSITE. SCHEDULE E, LINE 4D THE FUND DOES NOT PROVIDE SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE; THEREFORE, THE ANSWER TO LINE 4B IS N/A. false false false false false false false false false Stephen Mazzola Coordinator 181829 0 0 0 0 0 89806 0 26817 0 298452 0 0 0 Liam Devlin ASSISTANT COORDINATOR 211781 0 0 0 0 0 59854 0 27720 0 299355 0 0 0 Steven Christani INSTRUCTOR 172474 0 0 0 0 0 44867 0 34701 0 252042 0 0 0 Edward Miltimore INSTRUCTOR 154597 0 0 0 0 0 43845 0 29052 0 227494 0 0 0 RICHARD HARLAN INSTRUCTOR 156077 0 0 0 0 0 71810 0 35139 0 263026 0 0 0 STEPHEN MAZZOLA FAMILY MEMBER OF CHAIRMAN LARRY MAZZOLA, JR. 306097 EMPLOYEE COMPENSATION AND BENE false FORM 990, PART VI, SECTION B, LINE 11B: A COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD OF TRUSTEES FOR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C: TRUSTEES ARE REQUIRED TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS, ON AN ANNUAL BASIS. IF A PROPOSED TRANSACTION MIGHT CONSTITUTE A PROHIBITED TRANSACTION, TRUST FUND COUNSEL WILL BE CONSULTED AND ADDITIONAL ACTION WILL BE TAKEN AS APPROPRIATE TO ENSURE THAT THE PROPOSED TRANSACTION WILL NOT BE CONDUCTED WITHOUT FUND COUNSEL'S WRITTEN APPROVAL. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS OR CONFLICT-OF-INTEREST POLICY AVAILABLE TO THE PUBLIC. UPON REQUEST, THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL INFORMATION, AND CONFLICT-OF-INTEREST POLICY AVAILABLE TO THE ORGANIZATION'S PARTICIPANTS. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS A BOARD OF TRUSTEES THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED. FORM 990, PART V, LINE 1A: THE JOINT ADMINISTRATIVE OFFICE FILES ONE FORM 1099 ON BEHALF OF ALL THE ORGANIZATIONS THEY ADMINISTER FOR VARIOUS INDEPENDENT CONTRACTORS. THE ORGANIZATION FILES A FORM 1099 FOR CERTAIN INDEPENDENT CONTRACTORS THAT ARE PAID DIRECTLY BY THE ORGANIZATION, THEREFORE THIS QUESTION HAS BEEN ANSWERED FOR THE 1099S ISSUED BY THE ORGANIZATION DIRECTLY. FORM 990, PART IX, LINE 7: OTHER SALARY AND WAGES ARE BASED ON AN ALLOCATION OF SALARY AND WAGES PROVIDED BY THE U.A. LOCAL 38 TRUST FUND ADMINISTRATION (JOINT ADMINISTRATIVE OFFICE) OF SAN FRANCISCO, MARIN, SONOMA, LAKE MENDOCINO COUNTIES, FOR PROVIDING SERVICES TO THE TRUST FUND. THE TRUST FUND REIMBURSES THE JOINT ADMINISTRATIVE OFFICES FOR THESE COSTS. FORMS W-3 AND W-2 ARE FILED BY THE JOINT ADMINISTRATIVE OFFICE TO REPORT THE FULL AMOUNT OF SALARIES AND WAGES THAT INCLUDE THE PORTION OF SALARY AND WAGES ALLOCATED TO THIS TRUST FUND. UA Local 38 VACATION TRUST FUND 1621 Market St SUITE 400 san francisco CA 94103 237057766 BENEFITS CA 501(C)(9) N/A NA false UA Local 38 GROUP SUPPLEMENTAL UNEMPLOYM 1621 Market St SUITE 400 San francisco CA 94103 946398563 BENEFITS CA 501(C)(9) N/A NA false UA Local 38 JURY DUTY 1621 Market St SUITE 400 San francisco CA 94103 946398561 BENEFITS CA 501(C)(9) N/A NA false UA Local 38 DEFINED BENEFIT PENSION PLAN 1621 Market St SUITE 400 San francisco CA 94103 941285319 BENEFITS CA 501(A) N/A NA false UA Local 38 SCHOLARSHIP TRUST FUND 1621 Market St SUITE 400 San francisco CA 94103 946398562 BENEFITS CA 501(C)(9) SCHOOL NA false UA LOCAL 38 HEALTH & WELFARE TRUST FUND 1621 Market St SUITE 400 SAN FRANCISCO CA 94103 941285319 BENEFITS CA 501(C)(9) N/A NA false UA LOCAL 38 CHILDCARE TRUST FUND 1621 Market St SUITE 400 SAN FRANCISCO CA 94103 856255785 BENEFITS CA 501(C)(9) N/A NA false false false false false false false false false false false false false false false false false false false false