2025-05-05T08:00:29-04:00 2024-06-30 WITHUMSMITHBROWNPC 6101 BOLLINGER CANYON RD SUITE 400 SAN RAMON CA 94583 990 2023-07-01 920449291 UA LOCAL 38 ADMINISTRATIVE OFFICE TRUST FUND % MARIA C RIVERA UALO 4156262000 1621 MARKET STREET Suite 400 SAN FRANCISCO CA 94103 LARRY MAZZOLA JR TRUSTEE 4156262000 2025-05-01 true true JESSICA R ROSTER P01317380 9252779100 2023 2025-03-06 01:10:19Z LARRY MAZZOLA JR 1621 MARKET STREET 400 SAN FRANCISCO CA 94103 2956474 false X N/A X 1954 CA TO PROVIDE ADMINISTRATIVE SERVICES TO THE TRUST FUNDS OF U.A. LOCAL 38 2 0 15 0 0 0 0 0 2871626 2956474 0 0 0 0 2871626 2956474 0 0 0 0 1189790 1486023 0 0 0 1681836 1470451 2871626 2956474 0 2551078 2148401 2551078 2148401 0 0 TO PROVIDE ADMINISTRATIVE SERVICES TO THE TRUST FUNDS OF U.A. LOCAL 38 OF THE UNITED ASSOCIATION OF JOURNEYMEN AND APPRENTICES OF THE PLUMBING AND PIPE FITTING INDUSTRY OF THE UNITED STATES AND CANADA (THE "U.A. LOCAL 38"). false false PROVIDED ADMINISTRATIVE SERVICES TO THE TRUST FUNDS OF U.A. LOCAL 38 OF THE UNITED ASSOCIATION OF JOURNEYMEN AND APPRENTICES OF THE PLUMBING AND PIPE FITTING INDUSTRY OF THE UNITED STATES AND CANADA (THE "U.A. LOCAL 38"). false false false false false false false false false true false false true 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 X 132 0 true 15 true false false false false false false false false X 2 0 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 X MARIA RIVERA ADMINISTRATOR 40.0 0.0 X 184131 0 117188 LARRY MAZZOLA JR TRUSTEE 0.1 0.0 X 0 0 0 MICHAEL BUCKLEY TRUSTEE 0.1 0.0 X 0 0 0 184131 0 117188 1 false true false LAW FIRM OF JAMES P BAKER 40 BRIDGE STREET SOUTH HADLEY MH 01075 LEGAL 210165 WITHUMSMITHBROWN PC 6101 BOLLINGER CANYON RD SUITE 400 SAN RAMON CA 94583 AUDITING 196058 SOLXSYS ADMINISTRATIVE SOLUTIONS L 5600 NEW KING DR STE 330 TROY MI 48098 DATA PROCESSING 171984 ZENITH AMERICAN SOLUTIONS 1141 HARBOR BAY PKWY STE 100 ALAMEDA CA 94502 DATA PROCESSING 160002 4 0 REIMBURSMENT INCOME 900099 2512566 2512566 EMPLOYER CONTRIBUTIONS 900099 343273 343273 LIQUIDATED DAMAGES 900099 100635 100635 2956474 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2956474 2956474 0 X 0 0 0 0 0 0 824906 0 558255 102862 0 96202 244106 0 0 0 25086 0 173496 199186 0 160069 9580 0 25806 0 0 31123 464747 PUBLICATIONS 18274 MISCELLANEOUS EXPENSES 16801 DUES & MEMBERSHIP 5975 2956474 551940 144636 0 0 0 0 534355 699498 0 0 0 0 0 0 0 0 0 0 99598 23817 85741 75781 0 0 0 0 0 0 0 0 1379042 1228486 2551078 2148401 264908 225420 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2286170 1922981 2551078 2148401 X 0 0 0 0 0 0 2551078 2148401 X 0 X X false true X true false 99598 23817 75781 75781 RIGHT OF USE ASSETS 1228486 1228486 0 LEASE LIABILITIES 1273685 DUE TO UA LOCAL 38 TRUST FUNDS 649296 1922981 X 2956474 2956474 2956474 2956474 2956474 2956474 FORM 990, SCHEDULE D, PART X, LINE 3: GENERAL OFFICE SALARIES AND EXPENSES INCURRED BY THE ADMINISTRATION ON BEHALF OF THE U.A. LOCAL 38 TRUST FUNDS ARE ALLOCATED TO THE U.A. LOCAL 38 TRUST FUNDS, AS DETERMINED BY THE ADMINISTRATOR WITH THE APPROVAL OF THE BOARD OF TRUSTEES. COMMON ADMINISTRATIVE EXPENSES ARE ALLOCATED TO THE U.A. LOCAL 38 TRUST FUNDS AS ADMINISTRATIVE CHARGES BASED ON THE LEVEL OF SERVICES PROVIDED. THE U.A. LOCAL 38 TRUST FUNDS REIMBURSE THE ADMINISTRATION FOR PAYMENTS MADE ON THEIR BEHALF FOR OTHER ADMINISTRATIVE EXPENSES DIRECTLY RELATED TO EACH U.A. LOCAL 38 TRUST FUND. FORM 990, SCHEDULE D, PART X, LINE 2: THE ADMINISTRATION'S MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ADMINISTRATION AND HAS CONCLUDED THAT, AS OF JUNE 30, 2024 AND 2023, 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 ADMINISTRATION IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. X false false false MARIA RIVERA ADMINISTRATOR 184131 0 0 0 0 0 88998 0 28190 0 301319 0 0 0 FORM 990, PART VI, SCHEDULE B, LINE 11B: A COPY OF THE FORM 990 WAS PROVIDED TO THE ORGANIZATION'S 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 JURISDICTIONAL PROTECTION TR 1621 MARKET ST SUITE 400 SAN FRANCISCO CA 94103 946581082 BID PROGRAM CA 501(C)5 N/A NA false false false false false false false false false false false false false false false false false false false false