2024-10-08T09:47:37-05:00 2023-12-31 WITHUMSMITHBROWNPC 5000 EXECUTIVE PARKWAY SUITE 400 SAN RAMON CA 94583 990 2023-01-01 954418990 LandscapeIrrigation and Lawn Sprinkler Health and Welfare Benefits Trust % SOUTHERN CA PIPE TRADES LAND 2133856161 501 Shatto Place Fifth Floor LOS ANGELES CA 90020 ROBERT FELIX CHAIR 2133856161 2024-10-15 true true RICHARD THIERMANN P00974294 9252779100 2023 2024-10-15 13:58:12Z ROBERT FELIX 501 Shatto Place Fifth Floor LOS ANGELES CA 90020 2053519 false X WWW.SCPTAC.ORG X 1993 CA TO PROVIDE HEALTH AND WELFARE BENEFITS FOR UNION MEMBERS AND THEIR DEPENDENTS. 21 0 0 23 0 0 0 0 2636058 1903357 585792 150162 0 0 3221850 2053519 0 0 2146601 1579824 0 0 0 0 0 107265 117042 2253866 1696866 967984 356653 7825148 8306256 800548 656413 7024600 7649843 TO PROVIDE HEALTH AND WELFARE BENEFITS FOR UNION MEMBERS AND THEIR DEPENDENTS. false false PROVIDED HEALTH AND WELFARE BENEFITS FOR UNION MEMBERS 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 false true false false true 2 0 true 0 false false false false false false false false X 21 0 false true false false false false false true true false false true true true true true true false false false CA X SOUTHERN CA PIPE TRADES 2133856161 501 SHATTO PLACE 500 LOS ANGELES CA 90020 X RODNEY COBOS CHAIR 2.0 10.0 X X 0 278339 49670 JEREMY DIAZ TRUSTEE 2.0 10.0 X 0 215948 45749 BEN CLAYTON TRUSTEE 2.0 10.0 X 0 208453 45753 RICARDO PEREZ TRUSTEE 2.0 10.0 X 0 169238 46426 WILLIAM STEINER TRUSTEE 2.0 10.0 X 0 170221 41910 STEVEN GOMEZ TRUSTEE 2.0 10.0 X 0 162450 42278 JOSEPH RAYMOND TRUSTEE 2.0 10.0 X 0 159408 42278 STEVE BERINGER TRUSTEE 2.0 10.0 X 0 155252 37954 GREG LEWIS TRUSTEE 2.0 10.0 X 0 153000 38926 ROBERT JAMES TRUSTEE 2.0 10.0 X 0 150683 39935 DAVID BALDWIN TRUSTEE 2.0 10.0 X 0 139181 42274 Michael Shane Boston CO-SECRETARY 2.0 10.0 X X 0 139319 38798 MICHAEL LOPEZ TRUSTEE 2.0 10.0 X 0 114679 38798 DON CHASE CO-CHAIR - THRU 8/17/23 2.0 10.0 X X 0 0 0 ROBERT FELIX CO-CHAIR 2.0 10.0 X X 0 0 0 BRYAN SUTTLES TRUSTEE 2.0 10.0 X 0 0 0 CHIP MARTIN SECRETARY 2.0 10.0 X X 0 0 0 JASON GORDON TRUSTEE 2.0 10.0 X 0 0 0 JOHN MODJESKI TRUSTEE 2.0 10.0 X 0 0 0 LARRY VERNE TRUSTEE 2.0 10.0 X 0 0 0 SCOTT BAKER TRUSTEE 2.0 10.0 X 0 0 0 STEVE VALOT TRUSTEE 2.0 10.0 X 0 0 0 DAVID ZECH TRUSTEE - THRU 10/13/23 2.0 10.0 X 0 0 0 SEE SCH O FOR COMPENSATION PAID BY RELATED ORGANIZATION 0.0 0.0 X 0 0 0 0 2216171 550749 0 false true false 0 0 EMPLOYER CONTRIBUTIONS 900099 1903357 1903357 1903357 150162 150162 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2053519 1903357 150162 0 0 0 1579824 0 0 0 0 0 0 13228 3518 16635 0 0 12591 42348 0 10479 4348 0 0 6961 0 0 0 0 0 6934 1696866 30704 31862 0 0 0 0 288842 297707 0 0 0 0 0 0 0 0 277 0 0 0 7505325 7976687 0 0 0 0 0 0 0 0 7825148 8306256 2548 8413 0 0 0 0 0 0 0 0 0 0 0 0 0 0 798000 648000 800548 656413 X 0 0 0 0 7024600 7649843 7024600 7649843 7825148 8306256 356653 268590 X X false true X true false 0 ACCUMULATED ELIGIBILITY CREDITS 648000 648000 X 2309518 268590 268590 2040928 12591 12591 2053519 1834275 1834275 12591 -150000 -137409 1696866 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 false false false RODNEY COBOS CHAIR 0 278339 0 0 0 0 0 38712 0 10958 0 328009 0 0 Michael Shane Boston CO-SECRETARY 0 139319 0 0 0 0 0 27840 0 10958 0 178117 0 0 BEN CLAYTON TRUSTEE 0 208453 0 0 0 0 0 34795 0 10958 0 254206 0 0 DAVID BALDWIN TRUSTEE 0 139181 0 0 0 0 0 31316 0 10958 0 181455 0 0 GREG LEWIS TRUSTEE 0 153000 0 0 0 0 0 27968 0 10958 0 191926 0 0 JEREMY DIAZ TRUSTEE 0 215948 0 0 0 0 0 34791 0 10958 0 261697 0 0 JOSEPH RAYMOND TRUSTEE 0 159408 0 0 0 0 0 31320 0 10958 0 201686 0 0 MICHAEL LOPEZ TRUSTEE 0 114679 0 0 0 0 0 27840 0 10958 0 153477 0 0 RICARDO PEREZ TRUSTEE 0 169238 0 0 0 0 0 35468 0 10958 0 215664 0 0 ROBERT JAMES TRUSTEE 0 150683 0 0 0 0 0 28977 0 10958 0 190618 0 0 STEVE BERINGER TRUSTEE 0 155252 0 0 0 0 0 26996 0 10958 0 193206 0 0 STEVEN GOMEZ TRUSTEE 0 162450 0 0 0 0 0 31320 0 10958 0 204728 0 0 WILLIAM STEINER TRUSTEE 0 170221 0 0 0 0 0 30952 0 10958 0 212131 0 0 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. LOCAL UNION 345 1430 HUNTINGTON DRIVE DUARTE CA 91010 952305017 UNION CA 501(C)(5) N/A NA false landscape irrigation and lawn sprinkler 501 SHATTO PLACE fifth floor LOS ANGELES CA 90020 581908778 PENSION CA 501(A) N/A NA false SOUTHERN CA PIPE TRADES RETIREMENT FUND 501 SHATTO PLACE 5TH FLOOR LOS ANGELES CA 90020 516108443 RETIREMENT CA 401(A) N/A NA false SOUTHERN CA PIPE TRADES PENSIONERS & SUR 501 SHATTO PLACE 5TH FLOOR LOS ANGELES CA 90020 274271742 MEDICAL CA 501(C)(9) N/A NA false SOUTHERN CA PIPE TRADES HEALTH & WELFARE 501 SHATTO PLACE 5TH FLOOR LOS ANGELES CA 90020 951867598 MEDICAL CA 501(C)(9) N/A NA false SOUTHERN CA PIPE TRADES DEFINED CONTRIBU 501 SHATTO PLACE 5TH FLOOR LOS ANGELES CA 90020 954388338 401(K) PLAN CA 401(K) N/A NA false SOUTHERN CA PIPE TRADES CHRISTMAS BONUS 501 SHATTO PLACE 5TH FLOOR LOS ANGELES CA 90020 954349805 BONUS FUNDS CA 501(C)(9) N/A NA false AM ORTEGA CONSTRUCTION INC 10125 CHANNEL ROAD LAKESIDE CA 92040 330118336 LANDSCAPE C CORP false ALISO PACIFIC INC 15332 ANTIOCH ST STE 553 PACIFIC PALISADES CA 90272 464328499 LANDSCAPE C CORP false AMERICAN LANDSCAPE INC 7013 OWENSMOUTH AVENUE CANOGA PARK CA 91303 952853290 LANDSCAPE C CORP false ARB INC 26000 COMMERCENTRE DRIVE LAKE FOREST CA 92630 952159777 LANDSCAPE C CORP false BENNETT LANDSCAPE 25889 BELLE PORTE AVE HARBOR CITY CA 90710 330105672 LANDSCAPE C CORP false BRIGHTVIEW LANDSCAPE DEVELOPMENT 27001 AGOURA ROAD STE 350 CALABASAS CA 91301 951590418 LANDSCAPE C CORP false DIVERSIFIED LANDSCAPE COMPANY 21730 BUNDY CANYON ROAD WILDOMAR CA 92595 330684308 LANDSCAPE C CORP false ENVIRONMENTAL CONSTRUCTION INC 21550 OXNARD STREET STE 1060 WOODLAND HILLS CA 91367 680597503 LANDSCAPE C CORP false FLAMINGO CONSTRUCTION 12400 VENTURA BLVD 1129 STUDIO CITY CA 91604 471752586 LANDSCAPE C CORP false GREENFIELD LANDSCAPING & MAINTENANCE INC 3129 S HACIENDA BLVD 384 HACIENDA HEIGHTS CA 91745 274015952 LANDSCAPE C CORP false IO ENVIRONMENTAL & INFRASTRUCTURE INC 2840 ADAMS AVE STE 301 SAN DIEGO CA 92116 205205460 LANDSCAPE C CORP false J'S PIPELINE INC 11804 PIPELINE AVE CHINO CA 91710 263445976 LANDSCAPE C CORP false LEGION CONTRACTORS INC 18008 SKY PARK CIRCLE STE 290 IRVINE CA 92614 842114050 LANDSCAPE C CORP false MAKELELE SYSTEMS LANDSCAPE 353 E PARK AVE STE 201 EL CAJON CA 92020 465697419 LANDSCAPE C CORP false MARTINEZ LANDSCAPE 12357 SAN FERNANDO ROAD SYLMAR CA 91342 954781405 LANDSCAPE C CORP false NEW GENERATION LANDSCAPE COMPANY 48 TORREY RD PIRU CA 93040 912094167 LANDSCAPE C CORP false NPL CONSTRUCTION COMPANY 19820 N 7TH AVE STE 120 PHOENIX AZ 85027 886003998 LANDSCAPE C CORP false OUTSIDE THE LINES INC 2150 S TOWNE CENTRE PLACE STE 100 ANAHEIM CA 92806 260138994 LANDSCAPE C CORP false PIERRE SPRINGLER & LANDSCAPE 5455 2ND STREET IRWINDALE CA 91706 954341034 LANDSCAPE C CORP false PLANET CARE INNOVATIONS 41765 ELM ST STE 101 MURRIETA CA 92562 473946099 LANDSCAPE C CORP false PREFERRED LANDSCAPE INC 17032 ROSETON AVENUE ARTESIA CA 90701 953037642 LANDSCAPE C CORP false PREMIER WEST LANDSCAPE 406 S LEMON AVE STE 1 WALNUT CA 91781 475273764 LANDSCAPE C CORP false R T L EQUIPMENT RENTALS INC 15247 OLDE HWY 80 EL CAJON CA 92021 753020641 LANDSCAPE C CORP false S & K LANDSCAPE INC 12777 VALLEY VIEW ST STE 161 GARDEN GROVE CA 92845 952940930 LANDSCAPE C CORP false SALAZAR LANDSCAPING 11643 EL GRANADA AVE LYNWOOD CA 90262 824465461 LANDSCAPE C CORP false SANDCO LANDSCAPE CONTRACTORS 12127 MALL BLVD VICTORVILLE CA 92392 861666099 LANDSCAPE C CORP false SIERRA LANDS DEVELOPMENT INC PO BOX 661265 ARCADIA CA 91066 010582759 LANDSCAPE C CORP false SOLEX CONSTRUCTION INC 10350 SANTA MONICA BLVD STE 250 LOS ANGELES CA 90025 223856965 LANDSCAPE C CORP false SUN LANDSCAPE INCORPORATED PO BOX 1139 EL CENTRO CA 92244 330904424 LANDSCAPE C CORP false TOWO ENTERPRISE INC 2536 FENDER AVE STE D FULLERTON CA 92831 463227514 LANDSCAPE C CORP false WATKIN & BORTOLUSSI INC 77 LARKSPUR ST SAN RAFAEL CA 94901 452384925 LANDSCAPE S CORP false WESTERN GARDENS LANDSCAPE 4616 PANNONIA ROAD CARLSBAD CA 92008 330560320 LANDSCAPE C CORP false false false false false false false false false false false false false false false false false false false false