2024-05-13T13:36:37-05:00 2023-06-30 MILLER KAPLAN ARASE LLP 595 MARKET ST STE 920 SAN FRANCISCO CA 941052814 990 2022-07-01 941268305 PIPE TRADES TRUST FUND-447 % CHRIS MCDANIEL PIPE 9164570821 PO BOX 191030 SACRAMENTO CA 95819 Chris McDaniel Administrator 9164570821 2024-05-10 true Chris McDaniel 999009999 Mark E Flanagan P02188012 4159563600 3 2022 2023-04-26 12:10:37Z Chris McDaniel PO BOX 191030 SACRAMENTO CA 95819 43045106 false X N/A X 1953 CA FUNDS MEDICAL, HOSPITAL, SURGICAL, MAJOR MEDICAL, VISION, DENTAL, LIFE INSURANCE, & DEATH BENEFITS FOR PLAN PARTICIPANTS AND THEIR DEPENDENTS. 13 0 5 0 0 0 0 0 21894044 22350136 1611066 430412 1068142 1554809 24573252 24335357 0 0 22724469 24761021 311510 339729 0 0 0 572330 536843 23608309 25637593 964943 -1302236 27674576 28067285 11355422 12261769 16319154 15805516 SERVES AS THE TRUST FOR A MULTIEMPLOYER WELFARE BENEFIT PLAN THAT FUNDS MEDICAL, HOSPITAL, SURGICAL, MAJOR MEDICAL, VISION, DENTAL, LIFE INSURANCE, & DEATH BENEFITS FOR PLAN PARTICIPANTS AND THEIR DEPENDENTS. false false SERVES AS THE TRUST FOR A MULTIEMPLOYER WELFARE BENEFIT PLAN THAT FUNDS MEDICAL, HOSPITAL, SURGICAL, MAJOR MEDICAL, VISION, DENTAL, LIFE INSURANCE, & DEATH BENEFITS FOR PLAN PARTICIPANTS AND THEIR DEPENDENTS. false false false false false false false false false false false false false true true true false false false false false false false false false false false false true false false false false false false false false false false true true false false true 4 0 true 5 true false false false false false false false false X 13 0 false false false false false false false true true false false false true true true true true false false false X CHRIS MCDANIEL 9164570821 5841 NEWMAN CT SACRAMENTO CA 95819 TODD SCHIAVO LABOR TRUSTEE 1.0 40.0 X 0 198795 59615 ANDREW DAVIE LABOR TRUSTEE 1.0 40.0 X 0 179406 59615 THOMAS ATEN LABOR TRUSTEE 1.0 40.0 X 0 170603 59615 ROBERT TAYLOR LABOR TRUSTEE (FORMER) 1.0 40.0 X 0 169200 59615 CHRIS MCDANIEL FUND ADMINISTRATOR 0.0 40.0 X 141966 0 57304 RICHARD BERTACCHI LABOR TRUSTEE 1.0 40.0 X 0 0 0 HARRY ROTZ LABOR TRUSTEE 1.0 40.0 X 0 0 0 ROD BARBOUR MANAGEMENT TRUSTEE 1.0 40.0 X 0 0 0 LARRY COOK MANAGEMENT TRUSTEE 1.0 40.0 X 0 0 0 RICHARD CHOWDRY MANAGEMENT TRUSTEE 1.0 40.0 X 0 0 0 CLAIRE DONNENWIRTH MANAGEMENT TRUSTEE 1.0 40.0 X 0 0 0 PHIL SMYTH LABOR TRUSTEE 1.0 40.0 X 0 0 0 ZAC NOONAN LABOR TRUSTEE 1.0 40.0 X 0 0 0 ANDREW BOOTH MANAGEMENT TRUSTEE 1.0 40.0 X 0 0 0 ALEX HALL MANAGEMENT TRUSTEE 1.0 40.0 X 0 0 0 141966 718004 295764 2 false true false 0 0 EMPLOYER CONTRIBUTIONS 900099 21071833 21071833 0 0 PARTICIPANT CONTRIBUTIONS 900099 1278303 1278303 0 0 22350136 245023 0 0 245023 0 0 0 0 0 18895138 18709749 185389 185389 185389 0 0 0 0 0 0 0 0 0 0 0 PRESCRIPTION REBATE & SUBSIDY 900099 154165 154165 0 0 STOP LOSS REFUND 900099 739473 739473 0 0 ALL OTHER REVENUE 900099 661171 661171 0 0 1554809 24335357 24090334 0 245023 0 0 0 24761021 88253 0 156259 40588 38642 15987 0 29886 95706 0 0 3000 79739 0 83056 140825 0 11843 1145 0 1520 0 0 0 51302 MISCELLANEOUS 38821 25637593 0 0 3858599 2385084 0 0 2529351 2849553 0 0 0 0 0 0 0 0 0 0 0 0 21283831 22831645 0 0 0 0 0 0 2795 1003 27674576 28067285 35381 66121 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11320041 12195648 11355422 12261769 X 0 0 0 0 16319154 15805516 16319154 15805516 27674576 28067285 -1302236 788598 X false true X true 0 RECIPROCITY CONTRIBUTION PAYABLE 10236 BENEFIT OBLIGATIONS 12185412 12195648 X 24220117 788598 788598 23431519 3000 900838 903838 24335357 23851010 -900838 -900838 24751848 3000 882745 885745 25637593 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN A TAX POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY A TAX AUTHORITY. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 4B: ADMINISTRATIVE EXPENSE REIMBURSEMENT $ 7,200 STOP LOSS REFUNDS 739,473 PRESCRIPTION REBATES & SUBSIDY 154,165 _________ $ 900,838 PART XII, LINE 2C: ADMINISTRATIVE EXPENSE REIMBURSEMENT ($ 7,200) STOP LOSS REFUNDS ( 739,473) PRESCRIPTION REBATES & SUBSIDY ( 154,165) ___________ ($ 900,838) PART XII, LINE 4B: CHANGE IN BENEFIT OBLIGATIONS: BENEFIT OBLIGATIONS END OF YEAR $ 12,185,412 LESS: BENEFIT OBLIGATIONS BEGINNING OF YEAR ( 11,302,667) ______________ INCREASE IN BENEFIT OBLIGATIONS $ 882,745 false false false ROBERT TAYLOR LABOR TRUSTEE (FORMER) 0 169200 0 0 0 0 0 31184 0 28431 0 228815 CHRIS MCDANIEL FUND ADMINISTRATOR 141966 0 0 0 0 0 32032 0 25272 0 199270 0 TODD SCHIAVO LABOR TRUSTEE 0 198795 0 0 0 0 0 31184 0 28431 0 258410 THOMAS ATEN LABOR TRUSTEE 0 170603 0 0 0 0 0 31184 0 28431 0 230218 ANDREW DAVIE LABOR TRUSTEE 0 179406 0 0 0 0 0 31184 0 28431 0 239021 PART I, LINE 1: SERVES AS THE TRUST FOR A MULTIEMPLOYER WELFARE BENEFIT PLAN THAT PROVIDES MAJOR MEDICAL, VISION, DENTAL, PRESCRIPTION DRUGS AND LIFE INSURANCE TO PARTICIPANTS AND THEIR DEPENDENTS. PART VI, LINE 11B: THE PLAN'S CPA PREPARED THE FORM 990 WHICH IS REVIEWED BY THE FUND ADMINISTRATOR AND PRESENTED TO A LABOR TRUSTEE AND MANAGEMENT TRUSTEE TO REVIEW AND APPROVE PRIOR TO BEING FILED. THE FULL BOARD CAN REQUEST COPIES OF THE COMPLETED FORM 990. PART VI, LINE 12C: AS PRESCRIBED IN THE CONFLICT OF INTEREST POLICY. PART VI, LINES 15A AND 15B: TRUSTEES WHO ARE COMPENSATED ON AN HOURLY BASIS AND SUFFER A LOSS OF PAY BY REASON OF ABSENCE FROM WORK WHILE PERFORMING DUTIES AS A FIDUCIARY ARE REIMBURSED LOST WAGES. TRUSTEES ARE ALSO REIMBURSED ANY OUT-OF-POCKET EXPENDITURES IN FURTHERANCE OF THEIR EDUCATION AS FIDUCIARY. PART VI, LINE 19: THE PLAN'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO PARTICIPANTS UPON REQUEST. ANNUALLY, THE PLAN FILES FORM 5500 ANNUAL RETURN/REPORT OF EMPLOYEE BENEFIT PLAN WITH THE DEPARTMENT OF LABOR. THE FORM 5500 IS AVAILABLE ON THE DOL'S WEBSITE. A SUMMARY ANNUAL REPORT IS ALSO PROVIDED TO PARTICIPANTS ANNUALLY. HEALTH AND WELFARE JOINT ADMIN FUND PO BOX 191030 SACRAMENTO CA 95819 941268305 ADMIN FUND CA 0 NA UA LOCAL NO 447 PENSION FUND PO BOX 191030 SACRAMENTO CA 95819 946269669 PENSION PLAN CA 401(A) N/A NA false UA LOCAL NO 447 DC PLAN & TRUST PO BOX 191030 SACRAMENTO CA 95819 680401920 DC PLAN CA 401(K) N/A NA false UA LOCAL NO447 PLUMBERS & PIPEFITTERS 5841 NEWMAN CT SACRAMENTO CA 95819 LABOR ORG CA 501(C)(5) N/A NA false JAC TRAINING SCHOOL 8750 YOUNGER CREEK DR SACRAMENTO CA 95828 941358439 TRAINING ORG CA 501(C)(5) N/A NA false APMC CONTRACT ADMINISTRATION 50 FULLERTON CT STE 100 SACRAMENTO CA 95825 940661878 TRADE ASSOC. CA 501(C)(6) N/A NA false UA LOCAL NO 447 VACATION BENEFIT PLAN PO BOX 191030 SACRAMENTO CA 95819 941342110 VAC. PLAN CA 501(C)(9) N/A NA false CA STATE BLDG & CONST TRADES 1231 I ST STE 302 SACRAMENTO CA 95814 IND. PROMO CA N/A N/A NA false CA STATE PIPE TRADES COUNCIL 1121 L ST STE 207 SACRAMENTO CA 95814 940360606 IND. PROMO CA 501(C)(5) N/A NA false SEE SUPPLEMENTAL PAGE N/A SEE SUPPLEMENTAL PAGE N/A false false false false false false false false false false true true false false true false false true true SCHEDULE R, PART I: THE ADMINISTRATIVE OFFICE RECEIVES FEES FOR SERVICES PROVIDED TO THE EMPLOYER ORGANIZATION. SUCH FEES ARE USED TO OFFSET ADMINISTRATIVE EXPENSES CHARGED TO THE PLAN. EXPENSES NET OF FEE REIMBURSEMENTS TOTALING APPROXIMATELY $610,000 WERE APORTIONED TO THE PLAN BASED ON DIRECT LABOR HOURS ADMINISTRATIVE OFFICE PERSONNEL INCURRED FOR COLLECTION OF CONTRIBUTIONS, MAINTENANCE OF PARTICIPANT RECORDS, PAYMENT OF BENEFITS AND PROVIDING RELATED ADMINISTRATIVE SERVICES TO THE PLAN. SCHEDULE R, PARTS III & IV - IDENTIFICATION OF RELATED ORGANIZATIONS: THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER TRUST THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR DEPENDENTS. AS OF JUNE 30, 2023, THERE ARE APPROXIMATELY 86 CONTRIBUTING EMPLOYERS AND SPONSORING ORGANIZATIONS. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF THESE CONTRIBUTING EMPLOYERS, AND SPONSORING ORGANIZATIONS, INCLUDING NAMES, ADDRESS AND OTHER CONTACT INFORMATION. THE FEDERAL TAX CLASSIFICATION (DISREGARDED ENTITY, TAX-EMEPT ORGANIZATION, PARTNERSHIP, TAXABLE CORPORATION OR TRUST) FOR EACH CONTRIBUTING EMPLOYER IS NOT ON FILE WITH THE ADMINISTRATIVE OFFICE AND IT COULD NOT BE REASONABLY OBTAINED.