2022-11-14T20:35:44-06:00 2021-12-31 450250958 EIDE BAILLY LLP 10681 FOOTHILL BLVD STE 300 RANCHO CUCAMONGA CA 917303831 990 2021-01-01 274271742 SOUTHERN CALIFORNIA PIPE TRADES PENSIONERS & SURVIVING SPOUSES HEALTH SOUT 2133856161 501 SHATTO PLACE 5TH FLOOR LOS ANGELES CA 90020 RODNEY COBOS CHAIRMAN 2133856161 2022-11-14 1 RODNEY COBOS 999009999 CATHERINE L GRAY CPA P01294460 9094664410 2022-11-14 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z RODNEY COBOS 501 SHATTO PLACE 5TH FLOOR LOS ANGELES CA 90020 77239826 0 X WWW.SCPTAC.ORG X 2011 CA TO PROVIDE VARIOUS MEDICAL BENEFITS. 21 21 0 23 0 0 0 0 12071069 12741373 602558 455180 5100 5029 12678727 13201582 0 0 8656052 9627731 0 0 0 0 0 1081544 1687406 9737596 11315137 2941131 1886445 34259194 35941509 2964889 3058023 31294305 32883486 TO PROVIDE BENEFIT PAYMENTS FOR MEDICAL, HOSPITALIZATION, AND PRESCRIPTION DRUG BENEFITS TO RETIRED PARTICIPANTS AND THEIR BENEFICIARIES IN COMPLIANCE WITH THE TRUST AGREEMENT. 0 0 TO PROVIDE BENEFIT PAYMENTS FOR MEDICAL, HOSPITALIZATION, AND PRESCRIPTION DRUG BENEFITS TO APPROXIMATELY 2,038 RETIRED PARTICIPANTS AND THEIR BENEFICIARIES IN COMPLIANCE WITH THE TRUST AGREEMENT. 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 8 0 1 0 0 0 0 0 0 0 0 0 0 0 X 21 21 0 1 0 0 0 0 0 1 0 0 0 0 1 1 1 0 1 0 0 0 CA X NAHUEL COSTILLA 2133856161 501 SHATTO PLACE 5TH FLOOR LOS ANGELES CA 90020 DON CHASE CO-CHAIR 2.00 10.00 X X 0 0 0 RODNEY COBOS CHAIR 2.00 10.00 X X 0 268826 36095 WILLIAM STEINER TRUSTEE-UNION 2.00 10.00 X 0 146992 36095 ROBERT FELIX SECRETARY 2.00 10.00 X X 0 0 0 JEREMY DIAZ TRUSTEE - UNION 2.00 10.00 X 0 0 0 MICHAEL LOPEZ TRUSTEE - UNION 2.00 10.00 X 0 136670 36095 GLENN SANTA CRUZ TRUSTEE - UNION 2.00 10.00 X 0 0 0 RICARDO PEREZ TRUSTEE - UNION 2.00 10.00 X 0 159709 36095 AL POWERS TRUSTEE - UNION 2.00 10.00 X 0 0 0 DAVID BALDWIN TRUSTEE - UNION 2.00 10.00 X 0 156685 36095 STEVEN GOMEZ TRUSTEE - UNION 2.00 10.00 X 0 157991 36095 MICHAEL SHANE BOSTON SECRETARY 2.00 10.00 X X 0 136670 36095 ANTHONY NOVELLO TRUSTEE - UNION 2.00 10.00 X 0 0 0 GREG LEWIS TRUSTEE - UNION 2.00 10.00 X 0 142606 36095 WALTER SCOTT BAKER TRUSTEE 2.00 10.00 X 0 0 0 JOHN FEIKEMA TRUSTEE 2.00 10.00 X 0 0 0 JASON GORDON TRUSTEE 2.00 10.00 X 0 0 0 CHIP MARTIN TRUSTEE 2.00 10.00 X 0 0 0 JOHN MODJESKI TRUSTEE 2.00 10.00 X 0 0 0 BRYAN SUTTLES TRUSTEE 2.00 10.00 X 0 0 0 LAWRENCE VERNE TRUSTEE 2.00 10.00 X 0 0 0 DAVID ZECH TRUSTEE 2.00 10.00 X 0 0 0 MICHAEL HARTLEY TRUSTEE 2.00 10.00 X 0 0 0 0 1306149 288760 0 0 1 0 SOUTHERN CALIFORNIA PIPE TRADE ADMINISTR 501 SHATTO PL STE 500 LOS ANGELES CA 90020 ADMINISTRATOR 758250 NATIONAL INVESTMENTS SERVICES 777 E WISCONSIN AVE SUITE 2350 MILWAUKEE WI 53201 CONSULTING 101172 2 EMPLOYER CONTRIBUTIONS 6905932 6905932 SELF-PAY CONTRIBUTIONS 5706413 5706413 PRESCRIPTION REBATES 129028 129028 12741373 475306 475306 64018118 64038244 -20126 -20126 -20126 OTHER INCOME 5029 5029 5029 13201582 12746402 0 455180 9627731 758250 24772 50300 116118 681594 14646 4711 4416 IT MAINTENANCE 14469 FILING FEES 10016 BANK CHARGES-ACCOUNT AN 7959 OTHER EXPENSES 155 11315137 610973 772147 1567588 991526 988463 1036251 1859 3954 25666659 27569749 5423652 5567882 34259194 35941509 252889 159421 2712000 2898602 2964889 3058023 X 0 0 0 0 31294305 32883486 31294305 32883486 34259194 35941509 1886445 -297264 0 X X 0 1 X 1 0 0 COMMINGLED FUNDS 5567882 F 5567882 HEALTH CLAIMS PAYABLE 1279602 ESTIMATED HEALTH CLAIMS INCURRED BUT NOT REPORTED 1619000 2898602 X 12788200 -297264 -297264 13085464 116118 116118 13201582 11012417 -186602 -186602 11199019 116118 116118 11315137 PART X, LINE 2: THE PLAN WAS ESTABLISHED TO HOLD THE ASSETS AS INTENDED PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE AND UNDER SECTION 23701I OF THE REVENUE AND TAXATION CODE OF THE STATE OF CALIFORNIA, AND, ACCORDINGLY, THE PLAN'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE PLAN HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE DATED NOVEMBER 21, 2011, AND THE PLAN SPONSOR BELIEVES THAT THE PLAN, AS AMENDED, CONTINUES TO QUALIFY AND OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE OR FRANCHISE TAX BOARD. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XII, LINE 2D - OTHER ADJUSTMENTS: BENEFIT OBLIGATION -186,602. 0 0 0 RODNEY COBOS CHAIR 0 268826 0 0 0 0 0 23049 0 13046 0 304921 0 0 RICARDO PEREZ TRUSTEE - UNION 0 159709 0 0 0 0 0 23049 0 13046 0 195804 0 0 STEVEN GOMEZ TRUSTEE - UNION 0 157991 0 0 0 0 0 23049 0 13046 0 194086 0 0 DAVID BALDWIN TRUSTEE - UNION 0 156685 0 0 0 0 0 23049 0 13046 0 192780 0 0 WILLIAM STEINER TRUSTEE-UNION 0 146992 0 0 0 0 0 23049 0 13046 0 183087 0 0 GREG LEWIS TRUSTEE - UNION 0 142606 0 0 0 0 0 23049 0 13046 0 178701 0 0 MICHAEL LOPEZ TRUSTEE - UNION 0 136670 0 0 0 0 0 23049 0 13046 0 172765 0 0 MICHAEL SHANE BOSTON SECRETARY 0 136670 0 0 0 0 0 23049 0 13046 0 172765 0 0 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION'S MANAGEMENT DUTIES, INCLUDING ACCOUNTING FUNCTIONS AND PAYMENT OF MEDICAL BENEFITS ARE PERFORMED BY SCPT ADMINISTRATIVE CORPORATION. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD. 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 SCHEDULED MEETING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF TRUSTEES ARE FIDUCIARIES WHO ARE OBLIGATED TO COMPLY WITH THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 (ERISA), A MANDATORY AND DETAILED STATUTORY, REGULATORY AND FEDERAL COMMON LAW ADDRESSING THEIR DUTY AS FIDUCIARIES TO IDENTIFY, AVOID AND DISCLOSE CONFLICTS OF INTEREST, AS WELL AS PROHIBITED TRANSACTIONS. AS REQUIRED UNDER ERISA, THE TRUSTEES ANNUALLY EVALUATE AND MONITOR POTENTIAL CONFLICTS IN THEIR RETENTION AND DEALINGS WITH SERVICE PROVIDERS AND AS OTHER CIRCUMSTANCES WARRENT. TRUSTEES ARE EXPECTED TO RECUSE THEMSELVES FROM DELIBERATIONS WHEN AN UNAVOIDABLE CONFLICT EXISTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION INTENDS TO COMPLY WITH ALL REQUIREMENTS UNDER FEDERAL LAW, INCLUDING THE TAX CODE AND THE EMPLOYEE RETIRMENT INCOME SECURITY ACT. IT MAKES ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO ALL PARTICIPANTS UPON REQUEST. THE GENERAL PUBLIC HAS ACCESS TO MANY DOCUMENTS THROUGH ANNUAL GOVERNMENT FILINGS MADE BY THE ORGANIZATION. FORM 990, PART XII, LINE 2C: THERE HAVE BEEN NO CHANGES FROM THE PRIOR YEAR. PPMC MECH A JOINT VEN CA MPS MECHANICAL A JOINT CA PPMC II A JOINT VENTURE CA SHIMMICK FCC IMPREGILO CA SOUTHERN CALIFORNIA PIPE TRADES CHRISTMAS BONUS FUND 501 SHATTO PLACE 5TH FLOOR LOS ANGELES CA 90020 954349805 CA MANAGE AND DISBURSE 501(C)(9) NONE 0 SOUTHERN CALIFORNIA PIPE TRADES DEFINED CONTRIBUTION FUND 501 SHATTO PLACE 5TH FLOOR LOS ANGELES CA 90020 954388338 CA 401(K) PLAN 401(K) NONE 0 SOUTHERN CALIFORNIA PIPE TRADES HEALTH & WELFARE FUND 501 SHATTO PLACE 5TH FLOOR LOS ANGELES CA 90020 951867598 CA PROVIDE MEDICAL BENE 501(C)(9) NONE 0 SOUTHERN CALIFORNIA PIPE TRADES RETIREMENT FUND 501 SHATTO PLACE 5TH FLOOR LOS ANGELES CA 90020 516108443 CA PROVIDE RETIREMENT B 401(A) NONE 0 A&J TRAINING TRUST 501 SHATTO PLACE 5TH FLOOR LOS ANGELES CA 90020 CA PROVIDE TRAINING PRO 501(C)(9) NONE TRUST FUND DEPARTMENT OF WATER & P UA LOCAL 78 UA LOCAL 114 UA LOCAL 230 UA LOCAL 250 UA LOCAL 460 UA LOCAL 364 UA LOCAL 398 UA LOCAL 403 UA LOCAL 484 UA LOCAL 582 UA LOCAL 345 UA LOCAL 761 DC 16 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