2025-11-12T15:41:00-05:00 2024-12-31 MILLER KAPLAN ARASE LLP 3900 W ALAMEDA AVE STE 2400 BURBANK CA 915054302 990 2024-01-01 953942172 PIPING INDUSTRY PROGRESS AND EDUCATION LABOR-MANAGEMENT COOPERATION COMMITTEE % JARROD FERRUCCIO PIPI 2133825255 501 SHATTO PL STE 200 LOS ANGELES CA 90020 JARROD FERRUCCIO EXECUTIVE DIRECTOR 8004577473 2025-11-12 true true Edmond Avaness CPA P00966890 8187692010 2024 2025-03-06 01:10:19Z jay chase 501 SHATTO PL STE 200 LOS ANGELES CA 90020 9691981 false X WWW.PIPE.ORG X LMCC 1985 CA SEE SCHEDULE O 30 30 12 0 0 0 0 0 7618971 9257951 88952 301030 120000 133000 7827923 9691981 0 0 0 0 3696686 1763945 0 0 0 10030013 3758896 13726699 5522841 -5898776 4169140 16633486 24207426 1528743 4291337 15104743 19916089 X SEE SCHEDULE O false false TO IMPROVE COMMUNICATION BETWEEN REPRESENTATIVES OF LABOR AND MANAGEMENT IN THE SOUTHERN CALIFORNIA PLUMBING AND PIPEFITTING INDUSTRY; TO PROVIDE WORKERS AND EMPLOYERS WITH OPPORTUNITIES TO STUDY AND EXPLORE NEW AND INNOVATIVE JOINT APPROACHES TO ACHIEVING ORGANIZATIONAL EFFECTIVENESS; TO STUDY AND EXPLORE WAYS OF ELIMINATING POTENTIAL PROBLEMS WHICH REDUCE THE COMPETITIVENESS AND INHIBIT THE ECONOMIC DEVELOPMENT OF THE PLANT, AREA OR INDUSTRY; TO FOSTER IMPROVEMENTS IN OCCUPATIONAL SAFETY AND HEALTH AND OTHER WORKING CONDITIONS IN THE SOUTHERN CALIFORNIA PLUMBING AND PIPEFITTING INDUSTRY; AND TO ENGAGE IN ANY OTHER LAWFUL ACTIVITIES INCIDENTAL OR RELATED TO THE ACCOMPLISHMENT OF THESE PURPOSES. false false false false false false false false false true false true 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 true true false true 9 0 true 12 true false false false false false false false false X 30 30 false false false false true false false true false false false true true true true false true true true true false X JARROD FERRUCCIO 8004577473 501 SHATTO PL STE 200 LOS ANGELES CA 90020 X CHRISTOPHER CHEEK DIRECTOR 40.0 0.0 X 187260 0 94545 JARROD FERRUCCIO EXECUTIVE DIRECTOR 40.0 0.0 X 187260 0 94545 JEFFREY MODRZEJEWSKI DIRECTOR OF GOVERNMENT AFFAIRS 40.0 0.0 X 187260 0 94545 DOUG WILSON DIRECTOR OF PLUMBING SERVICES 40.0 0.0 X 187260 0 94545 LUIS REYES DIRECTOR 40.0 0.0 X 187260 0 91877 MARK BURNSIDE HVACR RECRUITER 40.0 0.0 X 155286 0 83493 JOSE PINA-ESCOTO SENIOR RESEARCH ANALYST 40.0 0.0 X 120406 0 71044 SANDRA CELIS BOOKKEEPER 40.0 0.0 X 101632 0 24309 RODNEY COBOS TRUSTEE 2.0 0.0 X 0 0 0 CHARLES MARTIN VICE CHAIRMAN/TRUSTEE 2.0 0.0 X X 0 0 0 CHERYL JAMES TRUSTEE - PAST 2.0 0.0 X 0 0 0 DON BECKA TRUSTEE 2.0 0.0 X 0 0 0 JEREMY DIAZ TRUSTEE 2.0 0.0 X 0 0 0 ROBERT JAMES TRUSTEE 2.0 0.0 X 0 0 0 SHANE BOSTON TRUSTEE 2.0 0.0 X 0 0 0 MICHAEL DAVIS TRUSTEE 2.0 0.0 X 0 0 0 STEVE FOSDICK TRUSTEE 2.0 0.0 X 0 0 0 GEORGE HAMORI TRUSTEE 2.0 0.0 X 0 0 0 JERRY TREVINO TRUSTEE 2.0 0.0 X 0 0 0 DAVID BALDWIN TRUSTEE 2.0 0.0 X 0 0 0 JAY CHASE CHAIRMAN/TRUSTEE 2.0 0.0 X X 0 0 0 MICHELL LYNN TRUSTEE 2.0 0.0 X 0 0 0 JAY LUSITA TRUSTEE 2.0 0.0 X 0 0 0 STEVEN GOMEZ TRUSTEE 2.0 0.0 X 0 0 0 RICARDO PEREZ TRUSTEE 2.0 0.0 X 0 0 0 MICHAEL LOPEZ TRUSTEE - PAST 2.0 0.0 X 0 0 0 TODD GOLDEN TRUSTEE 2.0 0.0 X 0 0 0 JAIMI LOMAS TRUSTEE - PAST 2.0 0.0 X 0 0 0 GREG LEWIS TRUSTEE 2.0 0.0 X 0 0 0 STEVE VALOT TRUSTEE 2.0 0.0 X 0 0 0 BILL STEINER TRUSTEE 2.0 0.0 X 0 0 0 BEN CLAYTON TRUSTEE 2.0 0.0 X 0 0 0 GEORGE CLARK TRUSTEE 2.0 0.0 X 0 0 0 TRAVIS CRAVEN TRUSTEE 2.0 0.0 X 0 0 0 BENI MONACO TRUSTEE 2.0 0.0 X 0 0 0 JOE RAYMOND TRUSTEE 2.0 0.0 X 0 0 0 STEVE BERINGER TRUSTEE 2.0 0.0 X 0 0 0 SHY SUTTLES TRUSTEE 2.0 0.0 X 0 0 0 JEFF STEVANUS Trustee 2.0 0.0 X 0 0 0 RANDALL CHENWORTH Trustee 2.0 0.0 X 0 0 0 SASHA STEVENS TRUSTEE 2.0 0.0 X 0 0 0 1313624 0 648903 8 false true false MILLER KAPLAN ARASE LLP 3900 W ALAMEDA AVE STE 2400 BURBANK CA 91505 AUDITOR 241130 ADAMS BROADWELL JOSEPH CARDOZO 601 GATEWAY BLVD STE 1000 SOUTH SAN FRANCISCO CA 94080 LEGAL COUNSEL 454874 2 0 CONTRACTOR CONTRIBUTIONS 900099 9257951 9257951 0 0 9257951 301030 0 0 301030 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 OTHER INCOME 900099 120000 120000 0 0 GAIN ON TRADE-IN OF AUTOMOBILE 900099 13000 13000 0 0 133000 9691981 9390951 0 301030 0 0 0 0 842747 0 467687 291213 77942 84356 0 457390 273863 0 0 0 171335 404978 333363 50375 0 198116 68986 0 150877 1211 0 69242 67107 CERTIFICATION EXPENSE 971085 ADMINISTRATIVE EXPENSE 493430 DUES AND SUBSCRIPTIONS 45569 TAXES AND LICENSES 1969 5522841 1414602 1571568 715688 5039166 0 0 1843098 1218562 0 0 0 0 0 0 0 0 37677 27083 3869725 772586 311576 3097139 6684783 7081607 0 0 5626062 6172301 0 0 0 0 16633486 24207426 206205 186723 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1322538 4104614 1528743 4291337 X 15104743 19916089 0 0 15104743 19916089 16633486 24207426 4169140 642206 X false true X true 198939 181167 17772 618795 498558 120237 3051991 92861 2959130 3097139 INVESTMENT IN SUBSIDIARY 3223245 C INVESTMENT IN SUBSIDIARY 2949056 C 6172301 0 RELATED PARTY PAYABLE - JAC 1105263 LEASE LIABILITY - FINANCE LEASE 31666 LEASE LIABILITY - OPERATING LEASE 2967685 4104614 X 8926938 95967 -861010 -765043 9691981 9691981 4551756 4551756 971085 971085 5522841 PART X, LINE 2: Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by PIPING INDUSTRY PROGRESS AND EDUCATION LABOR-MANAGEMENT COOPERATION COMMITTEE ("P.I.P.E.") and recognize a tax liability if P.I.P.E. has taken a tax position that more likely than not would not be sustained upon examination by a tax authority. Tax returns for P.I.P.E. and NATIONAL ITC CORPORATION AND SUBSIDIARY are subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. PART XI, LINE 2D: CERTIFICATION EXPENSE OF $971,085 OFFSET WITH REVENUE ON AUDITED FINANCIAL STATEMENTS AND REPORTED ON FORM 990, PART IX, LINE 24A. COMPREHENSIVE INCOME OF WHOLLY-OWNED SUBSIDIARY (UNDISTRIBUTED EARNINGS OF $110,075). PART XII, 4B: CERTIFICATION EXPENSE OF $971,085 OFFSET WITH REVENUE ON AUDITED FINANCIAL STATEMENTS AND REPORTED ON FORM 990, PART IX, LINE 24A. X true true X false false false CHRISTOPHER CHEEK DIRECTOR 187260 0 0 0 0 0 81211 0 13334 0 281805 0 JARROD FERRUCCIO EXECUTIVE DIRECTOR 187260 0 0 0 0 0 81211 0 13334 0 281805 0 JEFFREY MODRZEJEWSKI DIRECTOR OF GOVERNMENT AFFAIRS 187260 0 0 0 0 0 81211 0 13334 0 281805 0 DOUG WILSON DIRECTOR OF PLUMBING SERVICES 187260 0 0 0 0 0 81211 0 13334 0 281805 0 MARK BURNSIDE HVACR RECRUITER 155286 0 0 0 0 0 62911 0 20582 0 238779 0 JOSE PINA-ESCOTO SENIOR RESEARCH ANALYST 120406 0 0 0 0 0 57710 0 13334 0 191450 0 LUIS REYES DIRECTOR 187260 0 0 0 0 0 71295 0 20582 0 279137 0 part i, line 1A: the executive director and directors are provided first-class travel when attending organization related business functions. all travel and travel arrangements are reviewed and approved by the board. the organization has a written policy regarding payment or reimbursement of all travel expenses and requires substantiation prior to reimbursing or allowing any travel expenses incurred by all officers, directors, trustees and/or executive directors. part i, line 3: the salary and benefit packages of the executive director and directors are set after comparison to other executive director and directors in comparable positions. the performance of the executive director and directors are reviewed by the board five times per year. the executive committee reviews and approves salary and benefit packages annually. the full board also approves. the same process is used for other key employees. PART I, LINE 1 AND PART III, LINE 1: TO IMPROVE COMMUNICATION BETWEEN REPRESENTATIVES OF LABOR AND MANAGEMENT IN THE SOUTHERN CALIFORNIA PLUMBING AND PIPEFITTING INDUSTRY; TO PROVIDE WORKERS AND EMPLOYERS WITH OPPORTUNITIES TO STUDY AND EXPLORE NEW AND INNOVATIVE JOINT APPROACHES TO ACHIEVING ORGANIZATIONAL EFFECTIVENESS; TO STUDY AND EXPLORE WAYS OF ELIMINATING POTENTIAL PROBLEMS WHICH REDUCE THE COMPETITIVENESS AND INHIBIT THE ECONOMIC DEVELOPMENT OF THE PLANT, AREA OR INDUSTRY; TO FOSTER IMPROVEMENTS IN OCCUPATIONAL SAFETY AND HEALTH AND OTHER WORKING CONDITIONS IN THE SOUTHERN CALIFORNIA PLUMBING AND PIPEFITTING INDUSTRY; AND TO ENGAGE IN ANY OTHER LAWFUL ACTIVITIES INCIDENTAL OR RELATED TO THE ACCOMPLISHMENT OF THESE PURPOSES. PART VI, LINE 6: THE ORGANIZATION HAS MEMBERS IN THE FORM OF WORKERS AND EMPLOYERS. HOWEVER, THE MEMBERS DO NOT ELECT MEMBERS OF THE GOVERNING BODY NOR ARE ANY DECISIONS OF THE GOVERNING BODY SUBJECT TO APPROVAL BY THE MEMBERS. PART VI, LINE 8B: THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. PART VI, LINE 11B: FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR, DIRECTORS, AND ACCOUNTANT. PART VI, line 12c: ALL EMPLOYEES AND TRUSTEES ARE REQUIRED TO INFORM THE EXECUTIVE DIRECTOR AND DIRECTORs OF ANY CONFLICTS. ON A REGULAR BASIS, THE EXECUTIVE DIRECTOR AND DIRECTORs INQUIRE ABOUT CHANGES REGARDING CONFLICTS. PART VI, line 15: THE SALARY AND BENEFIT PACKAGEs OF THE EXECUTIVE DIRECTOR AND DIRECTORs are SET AFTER COMPARISON TO OTHER EXECUTIVE DIRECTOR AND DIRECTORs IN COMPARABLE POSITIONS. THE PERFORMANCE OF THE EXECUTIVE DIRECTOR AND DIRECTORs are REVIEWED BY THE BOARD FIVE TIMES PER YEAR. THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES SALARY AND BENEFIT PACKAGES ANNUALLY. THE FULL BOARD ALSO APPROVES. THE SAME PROCESS IS USED FOR OTHER KEY EMPLOYEES. PART VI, line 16B: ALTHOUGH NOT WRITTEN, P.I.P.E. HAS PROCEDURES IN PLACE TO EVALUATE ANY JOINT VENTURE AGREEMENT BY DETERMINING WHETHER SAID JOINT VENTURE APPEARS TO FOLLOW THE ESTABLISHED PATTERN IN SAFEGUARDING PIPE'S EXEMPT STATUS. AFTER STAFF PERFORMS ITS REVIEW, LEGAL COUNSEL IS SOUGHT TO APPROVE APPLICABILITY. PART VI, line 19: ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS, INCLUDING FORM 990, ARE AVAILABLE TO THE PUBLIC UPON REQUEST, AT THE ORGANIZATION'S PLACE OF BUSINESS. PIPE HOLDING LTD 5 REID ST HAMILTON HM 11 BD INS. SALES BD 260072 3223245 pipe ind pro socalplumbers911 501 shatto pl ste 200 los angeles CA 90020 812610108 lmcc CA 501(c)(5) none NONE false NATIONAL ITC CORPORATION 501 SHATTO PL LOS ANGELES CA 90020 954274379 CERTIFICATION CA PIPING INDUSTRY C CORP 2797186 2811942 true PIPE Contractors Safety Assoc Inc 501 shatto pl los angeles CA 90020 264529178 workers comp. CA piping industry c corp 0 51232 true false false false false false false false false false false false true false true true false true false false NATIONAL ITC CORPORATION n, o audited fs so cal plumbers 911 O audited fs