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LANDSCAPE IRRIGATION & LAWN SPRINKL INDUSTRY HEALTH & WELFARE TR FUND: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
LANDSCAPE IRRIGATION & LAWN SPRINKL INDUSTRY HEALTH & WELFARE TR FUND (EIN 95-4418990)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-10-08
IRS object ID
202442829349301304
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-10-08T09:47:37-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WITHUMSMITHBROWNPCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15000 EXECUTIVE PARKWAY SUITE 400AddressLine1Txt
CitySAN RAMONCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94583ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN954418990EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LandscapeIrrigation and Lawn SprinklerBusinessNameLine1Txt
Business Name Line2Health and Welfare Benefits TrustBusinessNameLine2Txt
FieldValueIRS element (for citing)
In Care Of% SOUTHERN CA PIPE TRADESInCareOfNm
Business Name ControlLANDBusinessNameControlTxt
Phone2133856161PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1501 Shatto Place Fifth FloorAddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90020ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT FELIXPersonNm
Person TitleCHAIRPersonTitleTxt
Phone2133856161PhoneNum
Signature2024-10-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRICHARD THIERMANNPreparerPersonNm
PTINP00974294PTIN
Phone9252779100PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROBERT FELIXPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1501 Shatto Place Fifth FloorAddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90020ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,053,519GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.SCPTAC.ORGWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1993FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTO PROVIDE HEALTH AND WELFARE BENEFITS FOR UNION MEMBERS AND THEIR DEPENDENTS.ActivityOrMissionDesc
Voting Members Governing Body21VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers23TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$2,636,058PYProgramServiceRevenueAmt
CY Program Service Revenue$1,903,357CYProgramServiceRevenueAmt
PY Investment Income$585,792PYInvestmentIncomeAmt
CY Investment Income$150,162CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$3,221,850PYTotalRevenueAmt
CY Total Revenue$2,053,519CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$2,146,601PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$1,579,824CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$107,265PYOtherExpensesAmt
CY Other Expenses$117,042CYOtherExpensesAmt
PY Total Expenses$2,253,866PYTotalExpensesAmt
CY Total Expenses$1,696,866CYTotalExpensesAmt
PY Revenues Less Expenses$967,984PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$356,653CYRevenuesLessExpensesAmt
Total Assets BOY$7,825,148TotalAssetsBOYAmt
Total Assets EOY$8,306,256TotalAssetsEOYAmt
Total Liabilities BOY$800,548TotalLiabilitiesBOYAmt
Total Liabilities EOY$656,413TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$7,024,600NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$7,649,843NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE HEALTH AND WELFARE BENEFITS FOR UNION MEMBERS AND THEIR DEPENDENTS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescPROVIDED HEALTH AND WELFARE BENEFITS FOR UNION MEMBERS AND THEIR DEPENDENTS.Desc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members21GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (true)DelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSOUTHERN CA PIPE TRADESPersonNm
Phone2133856161PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1501 SHATTO PLACE 500AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90020ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RODNEY COBOS
CHAIR2.010.0Yes (X)Yes (X)$0$278,339$49,670
JEREMY DIAZ
TRUSTEE2.010.0Yes (X)$0$215,948$45,749
BEN CLAYTON
TRUSTEE2.010.0Yes (X)$0$208,453$45,753
RICARDO PEREZ
TRUSTEE2.010.0Yes (X)$0$169,238$46,426
WILLIAM STEINER
TRUSTEE2.010.0Yes (X)$0$170,221$41,910
STEVEN GOMEZ
TRUSTEE2.010.0Yes (X)$0$162,450$42,278
JOSEPH RAYMOND
TRUSTEE2.010.0Yes (X)$0$159,408$42,278
STEVE BERINGER
TRUSTEE2.010.0Yes (X)$0$155,252$37,954
GREG LEWIS
TRUSTEE2.010.0Yes (X)$0$153,000$38,926
ROBERT JAMES
TRUSTEE2.010.0Yes (X)$0$150,683$39,935
DAVID BALDWIN
TRUSTEE2.010.0Yes (X)$0$139,181$42,274
Michael Shane Boston
CO-SECRETARY2.010.0Yes (X)Yes (X)$0$139,319$38,798
MICHAEL LOPEZ
TRUSTEE2.010.0Yes (X)$0$114,679$38,798
DON CHASE
CO-CHAIR - THRU 8/17/232.010.0Yes (X)Yes (X)$0$0$0
ROBERT FELIX
CO-CHAIR2.010.0Yes (X)Yes (X)$0$0$0
BRYAN SUTTLES
TRUSTEE2.010.0Yes (X)$0$0$0
CHIP MARTIN
SECRETARY2.010.0Yes (X)Yes (X)$0$0$0
JASON GORDON
TRUSTEE2.010.0Yes (X)$0$0$0
JOHN MODJESKI
TRUSTEE2.010.0Yes (X)$0$0$0
LARRY VERNE
TRUSTEE2.010.0Yes (X)$0$0$0
SCOTT BAKER
TRUSTEE2.010.0Yes (X)$0$0$0
STEVE VALOT
TRUSTEE2.010.0Yes (X)$0$0$0
DAVID ZECH
TRUSTEE - THRU 10/13/232.010.0Yes (X)$0$0$0
SEE SCH O FOR COMPENSATION
PAID BY RELATED ORGANIZATION0.00.0Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$2,216,171TotReportableCompRltdOrgAmt
Total Other Compensation$550,749TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Total Contributions$0TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescEMPLOYER CONTRIBUTIONSDesc
Business900099BusinessCd
Total Revenue Column$1,903,357TotalRevenueColumnAmt
Related Or Exempt Func Income$1,903,357RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$1,903,357TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$150,162TotalRevenueColumnAmt
Exclusion$150,162ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Fundraising Direct Expenses$0FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gaming Gross Income$0GamingGrossIncomeAmt
Gaming Direct Expenses$0GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$0GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,053,519TotalRevenueColumnAmt
Related Or Exempt Func Income$1,903,357RelatedOrExemptFuncIncomeAmt
Exclusion$150,162ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$1,579,824TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$13,228TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$3,518TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$16,635TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$12,591TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$42,348TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$10,479TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$4,348TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$6,961TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,934TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,696,866TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$30,704BOYAmt
EOY$31,862EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

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BOY$0BOYAmt
EOY$0EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

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BOY$0BOYAmt
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$288,842BOYAmt
EOY$297,707EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

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BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
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EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$277BOYAmt
EOY$0EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$7,505,325BOYAmt
EOY$7,976,687EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$7,825,148BOYAmt
EOY$8,306,256EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,548BOYAmt
EOY$8,413EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$798,000BOYAmt
EOY$648,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$800,548BOYAmt
EOY$656,413EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$7,024,600BOYAmt
EOY$7,649,843EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,024,600BOYAmt
EOY$7,649,843EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,825,148BOYAmt
EOY$8,306,256EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$356,653ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$268,590NetUnrlzdGainsLossesInvstAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Art Public Exhibition AmountsArtPublicExhibitionAmountsGrp
Held Works ArtHeldWorksArtGrp
CY Minus3 Yr Endwmt FundCYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt FundCYMinus4YrEndwmtFundGrp
LandLandGrp
BuildingsBuildingsGrp
Leasehold ImprovementsLeaseholdImprovementsGrp
EquipmentEquipmentGrp
Other Land BuildingsOtherLandBuildingsGrp
Federal Income Tax Liability$0FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescACCUMULATED ELIGIBILITY CREDITSDesc
Amt$648,000Amt
FieldValueIRS element (for citing)
Total Liability$648,000TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,309,518TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$268,590NetUnrealizedGainsInvstAmt
Revenue Not Reported$268,590RevenueNotReportedAmt
Revenue Subtotal$2,040,928RevenueSubtotalAmt
Investment Expenses Not Incld$12,591InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$12,591RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,053,519TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,834,275TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$1,834,275ExpensesSubtotalAmt
Investment Expenses Not Incld2$12,591InvestmentExpensesNotIncld2Amt
Other Expenses Not Included-$150,000OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt-$137,409ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,696,866TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, SCHEDULE D, PART X, LINE 2:Accounting principles generally accepted in the United States of America require management to evaluate the tax positions taken by the Plan and to recognize a tax liability if the Plan has taken an uncertain position that, more likely than not, would not be sustained upon examination by the Internal Revenue Service. The Plan's administrator has analyzed the tax positions taken by the Plan and has concluded that, as of December 31, 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 Plan is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress.
FORM 990, SCHEDULE D, PART XII, LINE 4B - OTHER ADJUSTMENTS:CHANGE IN BENEFIT OBLIGATIONS -$150,000

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (13 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
RODNEY COBOS
CHAIR$0$278,339$0$0$0$0$0$38,712$0$10,958$0$328,009$0$0
Michael Shane Boston
CO-SECRETARY$0$139,319$0$0$0$0$0$27,840$0$10,958$0$178,117$0$0
BEN CLAYTON
TRUSTEE$0$208,453$0$0$0$0$0$34,795$0$10,958$0$254,206$0$0
DAVID BALDWIN
TRUSTEE$0$139,181$0$0$0$0$0$31,316$0$10,958$0$181,455$0$0
GREG LEWIS
TRUSTEE$0$153,000$0$0$0$0$0$27,968$0$10,958$0$191,926$0$0
JEREMY DIAZ
TRUSTEE$0$215,948$0$0$0$0$0$34,791$0$10,958$0$261,697$0$0
JOSEPH RAYMOND
TRUSTEE$0$159,408$0$0$0$0$0$31,320$0$10,958$0$201,686$0$0
MICHAEL LOPEZ
TRUSTEE$0$114,679$0$0$0$0$0$27,840$0$10,958$0$153,477$0$0
RICARDO PEREZ
TRUSTEE$0$169,238$0$0$0$0$0$35,468$0$10,958$0$215,664$0$0
ROBERT JAMES
TRUSTEE$0$150,683$0$0$0$0$0$28,977$0$10,958$0$190,618$0$0
STEVE BERINGER
TRUSTEE$0$155,252$0$0$0$0$0$26,996$0$10,958$0$193,206$0$0
STEVEN GOMEZ
TRUSTEE$0$162,450$0$0$0$0$0$31,320$0$10,958$0$204,728$0$0
WILLIAM STEINER
TRUSTEE$0$170,221$0$0$0$0$0$30,952$0$10,958$0$212,131$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3:THE PLAN HAS CONTRACTED WITH SOUTHERN CALIFORNIA PIPE TRADES ADMINISTRATIVE CORPORATION TO PROVIDE DAY-TO-DAY ADMINISTRATIVE SERVICES FOR THE PLAN.
FORM 990, PART VI, SECTION B, LINE 11B:THE FORM 990 IS REVIEWED BY THE CHAIR / CO-CHAIR PRIOR TO THE RETURN BEING SUBMITTED TO THE IRS. FORM 990 IS THEN REVIEWED BY THE BOARD OF TRUSTEES AT ITS NEXT SHCEDULED MEETING.
FORM 990, PART VI, SECTION B, LINE 12C:TO CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH THE POLICY, THE BOARD WILL PROVIDE AN ANNUAL STATEMENT FOR EACH TRUSTEE TO SIGN. THE STATEMENT AFFIRMS THAT THE TRUSTEE HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND IN WHICH THE TRUSTEE MUST DISCLOSE ANY KNOWN FINANCIAL INTEREST OR INTERESTS WHICH MAY GIVE RISE TO A CONFLICT OF INTEREST COVERED BY THIS POLICY. IN ADDITION, THE BOARD MAY PERIODICALLY CONDUCT A REVIEW OR AN AUDIT OF RELEVANT TRUST AFFAIRS. THE PERIODIC REVIEW OR AUDIT SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING: WHETHER RELEVANT COMPENSATION OR SERVICE ARRANGEMENTS ARE REASONABLE UNDER THE CIRCUMSTANCES, ARE REFLECTIVE OF ARM'S LENGTH BARGAINING, AND CONFORM TO THE TRUST'S WRITTEN POLICIES.
FORM 990, PART VI, SECTION C, LINE 19:THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS-OF-INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VII, SECTION A, LINE 1A:TRUSTEES OF THE TRUST, FOR WHICH THERE IS NO APPLICABLE REPORTING EXEMPTION, ARE EMPLOYEES OF CONTRIBUTING EMPLOYERS THAT ARE CONSIDERED RELATED ORGANIZATIONS UNDER THE DEFINITIONS IN SCHEDULE R. THE TRUST IS UNABLE TO REPORT COMPENSATION AND BENEFITS PAID TO CERTAIN TRUSTEES BY RELATED ORGANIZATIONS AS IT WAS UNABLE TO OBTAIN THE INFORMATION AFTER MAKING REASONABLE EFFORTS. THE TRUST REQUESTED THE COMPENSATION INFORMATION FROM ALL TRUSTEES BY DISTRIBUTING AN ANNUAL QUESTIONNAIRE REQUESTING THE REQUIRED INFORMATION ALONG WITH INSTRUCTIONS TO EXPLAIN THE INFORMATION NEEDED. COMPENSATION INFORMATION FOR THESE CERTAIN TRUSTEES WAS NOT RECEIVED PRIOR TO FILING THE TAX RETURN.
FORM 990, PART XII, LINE 2C:THE BOARD OF TRUSTEES HAS RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
LOCAL UNION 345
1430 HUNTINGTON DRIVEDUARTECA91010952305017UNIONCA501(C)(5)N/ANAfalse
landscape irrigation and lawn sprinkler
501 SHATTO PLACE fifth floorLOS ANGELESCA90020581908778PENSIONCA501(A)N/ANAfalse
SOUTHERN CA PIPE TRADES RETIREMENT FUND
501 SHATTO PLACE 5TH FLOORLOS ANGELESCA90020516108443RETIREMENTCA401(A)N/ANAfalse
SOUTHERN CA PIPE TRADES PENSIONERS & SUR
501 SHATTO PLACE 5TH FLOORLOS ANGELESCA90020274271742MEDICALCA501(C)(9)N/ANAfalse
SOUTHERN CA PIPE TRADES HEALTH & WELFARE
501 SHATTO PLACE 5TH FLOORLOS ANGELESCA90020951867598MEDICALCA501(C)(9)N/ANAfalse
SOUTHERN CA PIPE TRADES DEFINED CONTRIBU
501 SHATTO PLACE 5TH FLOORLOS ANGELESCA90020954388338401(K) PLANCA401(K)N/ANAfalse
SOUTHERN CA PIPE TRADES CHRISTMAS BONUS
501 SHATTO PLACE 5TH FLOORLOS ANGELESCA90020954349805BONUS FUNDSCA501(C)(9)N/ANAfalse

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (32 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtEntity TypeEntityTypeTxtControlled OrganizationControlledOrganizationInd
AM ORTEGA CONSTRUCTION INC
10125 CHANNEL ROADLAKESIDECA92040330118336LANDSCAPEC CORPfalse
ALISO PACIFIC INC
15332 ANTIOCH ST STE 553PACIFIC PALISADESCA90272464328499LANDSCAPEC CORPfalse
AMERICAN LANDSCAPE INC
7013 OWENSMOUTH AVENUECANOGA PARKCA91303952853290LANDSCAPEC CORPfalse
ARB INC
26000 COMMERCENTRE DRIVELAKE FORESTCA92630952159777LANDSCAPEC CORPfalse
BENNETT LANDSCAPE
25889 BELLE PORTE AVEHARBOR CITYCA90710330105672LANDSCAPEC CORPfalse
BRIGHTVIEW LANDSCAPE DEVELOPMENT
27001 AGOURA ROAD STE 350CALABASASCA91301951590418LANDSCAPEC CORPfalse
DIVERSIFIED LANDSCAPE COMPANY
21730 BUNDY CANYON ROADWILDOMARCA92595330684308LANDSCAPEC CORPfalse
ENVIRONMENTAL CONSTRUCTION INC
21550 OXNARD STREET STE 1060WOODLAND HILLSCA91367680597503LANDSCAPEC CORPfalse
FLAMINGO CONSTRUCTION
12400 VENTURA BLVD 1129STUDIO CITYCA91604471752586LANDSCAPEC CORPfalse
GREENFIELD LANDSCAPING & MAINTENANCE INC
3129 S HACIENDA BLVD 384HACIENDA HEIGHTSCA91745274015952LANDSCAPEC CORPfalse
IO ENVIRONMENTAL & INFRASTRUCTURE INC
2840 ADAMS AVE STE 301SAN DIEGOCA92116205205460LANDSCAPEC CORPfalse
J'S PIPELINE INC
11804 PIPELINE AVECHINOCA91710263445976LANDSCAPEC CORPfalse
LEGION CONTRACTORS INC
18008 SKY PARK CIRCLE STE 290IRVINECA92614842114050LANDSCAPEC CORPfalse
MAKELELE SYSTEMS LANDSCAPE
353 E PARK AVE STE 201EL CAJONCA92020465697419LANDSCAPEC CORPfalse
MARTINEZ LANDSCAPE
12357 SAN FERNANDO ROADSYLMARCA91342954781405LANDSCAPEC CORPfalse
NEW GENERATION LANDSCAPE COMPANY
48 TORREY RDPIRUCA93040912094167LANDSCAPEC CORPfalse
NPL CONSTRUCTION COMPANY
19820 N 7TH AVE STE 120PHOENIXAZ85027886003998LANDSCAPEC CORPfalse
OUTSIDE THE LINES INC
2150 S TOWNE CENTRE PLACE STE 100ANAHEIMCA92806260138994LANDSCAPEC CORPfalse
PIERRE SPRINGLER & LANDSCAPE
5455 2ND STREETIRWINDALECA91706954341034LANDSCAPEC CORPfalse
PLANET CARE INNOVATIONS
41765 ELM ST STE 101MURRIETACA92562473946099LANDSCAPEC CORPfalse
PREFERRED LANDSCAPE INC
17032 ROSETON AVENUEARTESIACA90701953037642LANDSCAPEC CORPfalse
PREMIER WEST LANDSCAPE
406 S LEMON AVE STE 1WALNUTCA91781475273764LANDSCAPEC CORPfalse
R T L EQUIPMENT RENTALS INC
15247 OLDE HWY 80EL CAJONCA92021753020641LANDSCAPEC CORPfalse
S & K LANDSCAPE INC
12777 VALLEY VIEW ST STE 161GARDEN GROVECA92845952940930LANDSCAPEC CORPfalse
SALAZAR LANDSCAPING
11643 EL GRANADA AVELYNWOODCA90262824465461LANDSCAPEC CORPfalse
SANDCO LANDSCAPE CONTRACTORS
12127 MALL BLVDVICTORVILLECA92392861666099LANDSCAPEC CORPfalse
SIERRA LANDS DEVELOPMENT INC
PO BOX 661265ARCADIACA91066010582759LANDSCAPEC CORPfalse
SOLEX CONSTRUCTION INC
10350 SANTA MONICA BLVD STE 250LOS ANGELESCA90025223856965LANDSCAPEC CORPfalse
SUN LANDSCAPE INCORPORATED
PO BOX 1139EL CENTROCA92244330904424LANDSCAPEC CORPfalse
TOWO ENTERPRISE INC
2536 FENDER AVE STE DFULLERTONCA92831463227514LANDSCAPEC CORPfalse
WATKIN & BORTOLUSSI INC
77 LARKSPUR STSAN RAFAELCA94901452384925LANDSCAPES CORPfalse
WESTERN GARDENS LANDSCAPE
4616 PANNONIA ROADCARLSBADCA92008330560320LANDSCAPEC CORPfalse
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd