﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2012v2.1">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2014-01-06T13:36:26-06:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>300702322</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>HEMMING MORSE INC CPA'S AND CONSULTANT</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>155 BOVET ROAD SUITE 600</AddressLine1>
        <City>SAN MATEO</City>
        <State>CA</State>
        <ZIPCode>94402</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>946082955</EIN>
      <Name>
        <BusinessNameLine1>PIPE TRADES DISTRICT COUNCIL #36 HEALTH</BusinessNameLine1>
        <BusinessNameLine2>AND WELFARE TRUST FUND</BusinessNameLine2>
      </Name>
      <NameControl>PIPE</NameControl>
      <Phone>4085883770</Phone>
      <USAddress>
        <AddressLine1>2610 CROW CANYON ROAD NO 200</AddressLine1>
        <City>SAN RAMON</City>
        <State>CA</State>
        <ZIPCode>945831599</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>BOB JENNINGS</Name>
      <Title>TRUSTEE</Title>
      <Phone>4085883770</Phone>
      <DateSigned>2014-01-06</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Phone>4158364000</Phone>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <NameOfPrincipalOfficerPerson>BOB JENNINGS</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>2610 CROW CANYON ROAD NO 200</AddressLine1>
        <City>SAN RAMON</City>
        <State>CA</State>
        <ZIPCode>945831599</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>32820179</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c typeOf501cOrganization="9">X</Organization501c>
      <WebSite>N/A</WebSite>
      <TypeOfOrganizationTrust>X</TypeOfOrganizationTrust>
      <YearFormation>1954</YearFormation>
      <StateLegalDomicile>CA</StateLegalDomicile>
      <ActivityOrMissionDescription>TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>9</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>9</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalNbrVolunteers>0</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>0</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>0</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>14518015</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>20054639</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>16018</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>10824</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>424235</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>524423</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>14958268</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>20589886</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>0</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>14757020</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>16212903</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>0</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>0</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>1347753</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>1322741</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>16104773</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>17535644</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>-1146505</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>3054242</RevenuesLessExpensesCY>
      <TotalAssetsBOY>9846824</TotalAssetsBOY>
      <TotalAssetsEOY>14039529</TotalAssetsEOY>
      <TotalLiabilitiesBOY>6669026</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>7791915</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>3177798</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>6247614</NetAssetsOrFundBalancesEOY>
      <MissionDescription>NONE.</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Description>TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS.</Description>
      <DescribedIn501C3>0</DescribedIn501C3>
      <ScheduleBRequired>0</ScheduleBRequired>
      <PoliticalActivities>0</PoliticalActivities>
      <SubjectToProxyTax>0</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc1040000001">0</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc1040000001">0</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc1040000001">0</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc1040000001">0</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc1040000001">0</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc1040000001">0</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc1040000001">0</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc1040000001">0</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc1040000001">1</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc1040000001">0</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinancialStmt>
      <School>0</School>
      <ForeignOffice>0</ForeignOffice>
      <ForeignActivities>0</ForeignActivities>
      <MoreThan5000KToOrganizations>0</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>0</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>0</ProfessionalFundraising>
      <FundraisingActivities>0</FundraisingActivities>
      <Gaming>0</Gaming>
      <Hospital>0</Hospital>
      <GrantsToOrganizations>0</GrantsToOrganizations>
      <GrantsToIndividuals>0</GrantsToIndividuals>
      <ScheduleJRequired>0</ScheduleJRequired>
      <TaxExemptBonds>0</TaxExemptBonds>
      <LoanToOfficerOrDQP>0</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>0</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>0</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>0</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>0</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>0</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>0</DeductibleContributionsOfArt>
      <Terminated>0</Terminated>
      <PartialLiquidation>0</PartialLiquidation>
      <DisregardedEntity referenceDocumentId="RetDoc1043400001">0</DisregardedEntity>
      <RelatedEntity referenceDocumentId="RetDoc1043400001">1</RelatedEntity>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <ActivitiesConductedPartnership referenceDocumentId="RetDoc1043400001">0</ActivitiesConductedPartnership>
      <ScheduleORequired>1</ScheduleORequired>
      <NumberFormsTransmittedWith1096>3</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <NumberOfEmployees>0</NumberOfEmployees>
      <UnrelatedBusinessIncome>0</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>0</TaxablePartyNotification>
      <NonDeductibleContributions>0</NonDeductibleContributions>
      <QuidProQuoContributions>0</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>0</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>0</FundsToPayPremiums>
      <PremiumsPaid>0</PremiumsPaid>
      <IndoorTanningServices>0</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>9</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>9</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>0</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>1</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>0</MembersOrStockholders>
      <ElectionOfBoardMembers>0</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>0</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>1</MinutesOfGoverningBody>
      <MinutesOfCommittees>0</MinutesOfCommittees>
      <OfficerMailingAddress>0</OfficerMailingAddress>
      <LocalChapters>0</LocalChapters>
      <Form990ProvidedToGoverningBody>1</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>1</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>1</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>1</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>1</WhistleblowerPolicy>
      <DocumentRetentionPolicy>1</DocumentRetentionPolicy>
      <CompensationProcessCEO>0</CompensationProcessCEO>
      <CompensationProcessOther>0</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>BENESYS ADMINISTRATORS</BusinessNameLine1>
        </NameBusiness>
        <TelephoneNumber>4084368210</TelephoneNumber>
        <AddressUS>
          <AddressLine1>2610 CROW CANYON ROAD SUITE 200</AddressLine1>
          <City>SAN RAMON</City>
          <State>CA</State>
          <ZIPCode>945831599</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>LARRY BOOTH</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LONNIE PETTY</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BLUE WILSON</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LOU STILLWELL</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BOB JENNINGS</NamePerson>
        <Title>CO-CHAIRMAN</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BILL TAYLOR</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SCOTT STRAWBRIDGE</NamePerson>
        <Title>CHAIRMAN</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARK MULLINER</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>STEVE MACARTHUR</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>0</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>0</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>0</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>BENESYS ADMINISTRATORS</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>2610 CROW CANYON RD STE 200</AddressLine1>
            <City>SAN RAMON</City>
            <State>CA</State>
            <ZIPCode>94583</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>CONTRACT ADMINISTRATOR</DescriptionOfServices>
        <Compensation>397495</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>BLUE CROSS OF CALIFORNIA</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>PO BOX 70000</AddressLine1>
            <City>VAN NUYS</City>
            <State>CA</State>
            <ZIPCode>914701000</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>CLAIMS ADMINISTRATOR</DescriptionOfServices>
        <Compensation>188029</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>MOSS TUCKER</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>5260 NORTH PALM AVE STE 205</AddressLine1>
            <City>FRESNO</City>
            <State>CA</State>
            <ZIPCode>93704</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>LEGAL</DescriptionOfServices>
        <Compensation>128063</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>DELTA DENTAL</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>100 FIRST STREET</AddressLine1>
            <City>SAN FRANCISCO</City>
            <State>CA</State>
            <ZIPCode>94105</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>ADMINISTRATION</DescriptionOfServices>
        <Compensation>110890</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>KAUFMANN AND GOBLE</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>160 WEST SANTA CLARA STREET SUITE</AddressLine1>
            <City>SAN JOSE</City>
            <State>CA</State>
            <ZIPCode>95113</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>CONSULTANT</DescriptionOfServices>
        <Compensation>110462</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>5</NumberOfContractorsGT100K>
      <ProgramServiceRevenue>
        <Description>EMPLOYER CONTRIBUTION</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>17731526</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>17731526</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>PARTICIPANT CONTRIBUTIONS</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>2320133</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>2320133</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>LIQUIDATED DAMAGES</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>1975</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1975</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>COBRA SUBSIDY</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>1005</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1005</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>20054639</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>63299</TotalRevenueColumn>
        <ExclusionAmount>63299</ExclusionAmount>
      </InvestmentIncome>
      <GrossAmountSalesAssets>
        <Securities>12177818</Securities>
      </GrossAmountSalesAssets>
      <LessCostOthBasisSalesExpenses>
        <Securities>12230293</Securities>
      </LessCostOthBasisSalesExpenses>
      <GainOrLoss>
        <Securities>-52475</Securities>
      </GainOrLoss>
      <NetGainOrLossInvestments>
        <TotalRevenueColumn>-52475</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>-52475</RelatedOrExemptFunctionIncome>
      </NetGainOrLossInvestments>
      <OtherRevenueMisc>
        <Description>MEDICARE PART D REIMBURSEMENT</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>393966</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>393966</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <OtherRevenueMisc>
        <Description>STOP LOSS REIMBURSEMENT</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>72442</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>72442</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <MiscellaneousRevenue>
        <TotalRevenueColumn>58015</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>58015</RelatedOrExemptFunctionIncome>
      </MiscellaneousRevenue>
      <TotalOtherRevenue>524423</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>20589886</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>20526587</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>63299</ExclusionAmount>
      </TotalRevenue>
      <BenefitsToMembers>
        <Total>16212903</Total>
      </BenefitsToMembers>
      <FeesForServicesManagement>
        <Total>397495</Total>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>128167</Total>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>71305</Total>
      </FeesForServicesAccounting>
      <FeesForServicesInvstMgmntFees>
        <Total>29396</Total>
      </FeesForServicesInvstMgmntFees>
      <ConferencesMeetings>
        <Total>24483</Total>
      </ConferencesMeetings>
      <Insurance>
        <Total>1962</Total>
      </Insurance>
      <OtherExpenses>
        <Description>MED CONSULT/ADMIN</Description>
        <Total>401661</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>CONSULTANT</Description>
        <Total>110462</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>TRUST LIAISON</Description>
        <Total>52214</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>REIMBURSEMENT TO OTHER</Description>
        <Total>44871</Total>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>60725</Total>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>17535644</Total>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>1406526</BOY>
        <EOY>2702294</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>2408948</BOY>
        <EOY>5026893</EOY>
      </SavingsAndTempCashInvestments>
      <AccountsReceivable>
        <BOY>1341974</BOY>
        <EOY>2104758</EOY>
      </AccountsReceivable>
      <PrepaidExpensesDeferredCharges>
        <BOY>1507</BOY>
        <EOY>1182</EOY>
      </PrepaidExpensesDeferredCharges>
      <InvestmentsPubTradedSecurities>
        <BOY>4520320</BOY>
        <EOY>3831803</EOY>
      </InvestmentsPubTradedSecurities>
      <OtherAssetsTotal>
        <BOY>167549</BOY>
        <EOY>372599</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>9846824</BOY>
        <EOY>14039529</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>99616</BOY>
        <EOY>84489</EOY>
      </AccountsPayableAccruedExpenses>
      <OtherLiabilities>
        <BOY>6569410</BOY>
        <EOY>7707426</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>6669026</BOY>
        <EOY>7791915</EOY>
      </TotalLiabilities>
      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
      <CapStckTrstPrinCurrentFunds>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </CapStckTrstPrinCurrentFunds>
      <PaidInCapSrplsLandBldgEqpFund>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </PaidInCapSrplsLandBldgEqpFund>
      <RetainedEarningsEndowmentEtc>
        <BOY>3177798</BOY>
        <EOY>6247614</EOY>
      </RetainedEarningsEndowmentEtc>
      <TotalNetAssetsFundBalances>
        <BOY>3177798</BOY>
        <EOY>6247614</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>9846824</BOY>
        <EOY>14039529</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>3054242</ReconcilationRevenueExpenses>
      <ReconciliationUnrealizedInvest>15574</ReconciliationUnrealizedInvest>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <FSAuditedBasis>
        <FinancialStatementSeparate>X</FinancialStatementSeparate>
      </FSAuditedBasis>
      <AuditCommittee>1</AuditCommittee>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <TotalOfBookValueLandBuildings>0</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>BENEFIT OBLIGATIONS</Description>
        <Amount>7243405</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>RECIPROCITY PAYABLE</Description>
        <Amount>444360</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>DUE TO OTHER TRUSTS</Description>
        <Amount>19661</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>7707426</TotalOfAmounts>
      <TotRevenueEtcAuditedFinclStmt>20605460</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>15574</NetUnrealizedGainsInvestments>
      <RevenueNotRptdF990>15574</RevenueNotRptdF990>
      <RevenueSubtotal>20589886</RevenueSubtotal>
      <RevenueNotRptdOnFinStmt>0</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>20589886</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>17535644</TotExpensesEtcAuditedFinclStmt>
      <ExpensesNotRptdF990>0</ExpensesNotRptdF990>
      <ExpensesSubtotal>17535644</ExpensesSubtotal>
      <ExpensesNotRptdOnFinStmt>0</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>17535644</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART IV, LINE 34</ReturnReference>
        <Explanation>THE TRUST FUND HAS A SPECIFIC PROCEDURE IN PLACE FOR THIS NEW DISCLOSURE REQUIREMENT ON THE SCHEDULE R. THE ADMINISTRATOR HAS SENT OUT A QUESTIONNAIRE TO OBTAIN THE REQUIRED INFORMATION FROM THE CONTRIBUTING EMPLOYERS. THE ABOVE INFORMATION REPRESENTS WHAT THE TRUST FUND HAS RECEIVED TO DATE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 3</ReturnReference>
        <Explanation>THE ORGANIZATION DELEGATES CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS, TRUSTEES, OR KEY EMPLOYEES TO THE CONTRACT ADMINISTRATOR.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 8B</ReturnReference>
        <Explanation>THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>CHAIR AND CO-CHAIR REVIEW THE FORM.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AT THE BOARD OF TRUSTEE MEETINGS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST TO ALL PLAN PARTICIPANTS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XI, LINE 2C</ReturnReference>
        <Explanation>THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSEEING THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND FOR SELECTING THE INDEPENDENT AUDITOR.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XI, LINE 5, CHANGES IN NET ASSETS:</ReturnReference>
        <Explanation>NET UNREALIZED GAINS ON INVESTMENTS: 15,574</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>PIPE TRADES DISTRICT COUNCIL #36 LABOR MANAGEMENT COMMITTEE</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1731 TECHNOLOGY DRIVE SUITE 570</AddressLine1>
          <City>SAN JOSE</City>
          <State>CA</State>
          <ZIPCode>95110</ZIPCode>
        </AddressUS>
        <EIN>776062055</EIN>
        <PrimaryActivities>TO FACILITATE COMMUNICATION AND ORGANIZATIONAL EFFECTIVENESS</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501(C)(5)</ExemptCodeSection>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>PIPE TRADES DISTRICT COUNCIL #36 APPRENTICE TRAINING FUND</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1731 TECHNOLOGY DRIVE SUITE 570</AddressLine1>
          <City>SAN JOSE</City>
          <State>CA</State>
          <ZIPCode>95110</ZIPCode>
        </AddressUS>
        <EIN>922339560</EIN>
        <PrimaryActivities>TO PROVIDE CONTINUED TRAINING TO MEMBERS OF THE PARTICIPANTS UNION LOCALS</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501(C)(5)</ExemptCodeSection>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>PIPE TRADES DISTRICT COUNCIL #36 HIRING HALL ADMINISTRATION FUND</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1731 TECHNOLOGY DRIVE SUITE 570</AddressLine1>
          <City>SAN JOSE</City>
          <State>CA</State>
          <ZIPCode>95110</ZIPCode>
        </AddressUS>
        <EIN>942822741</EIN>
        <PrimaryActivities>TO PROVIDE FUNDING FOR THE OPERATION OF THE JOINT HIRING HALLS</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501(C)(5)</ExemptCodeSection>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>PIPE TRADES DISTRICT COUNCIL #36 PENSION TRUST FUND</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1731 TECHNOLOGY DRIVE SUITE 570</AddressLine1>
          <City>SAN JOSE</City>
          <State>CA</State>
          <ZIPCode>95110</ZIPCode>
        </AddressUS>
        <EIN>946082956</EIN>
        <PrimaryActivities>TO PROVIDE PENSION BENEFITS TO ELIGIBLE PARTICIPANTS COVERED BY CBA</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>401A</ExemptCodeSection>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>PIPE TRADES DISTRICT COUNCIL #36 DEFINED CONTRIBUTION PLAN</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1731 TECHNOLOGY DRIVE SUITE 570</AddressLine1>
          <City>SAN JOSE</City>
          <State>CA</State>
          <ZIPCode>95110</ZIPCode>
        </AddressUS>
        <EIN>946082956</EIN>
        <PrimaryActivities>TO PROVIDE PENSION BENEFITS TO ELIGIBLE PARTICIPANTS COVERED BY CBA</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>401A</ExemptCodeSection>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartIII>
        <NameOfRelatedOrg>
          <BusinessNameLine1>SHELBY'S PLUMBING</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>20175 GAS POINT ROAD</AddressLine1>
          <City>COTTONWOOD</City>
          <State>CA</State>
          <ZIPCode>96022</ZIPCode>
        </AddressUS>
        <EIN>111111111</EIN>
        <PrimaryActivity>REPAIR PLUMBING</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <DisproportionateAllocations>0</DisproportionateAllocations>
        <GeneralOrManagingPartner>0</GeneralOrManagingPartner>
      </Form990ScheduleRPartIII>
      <Form990ScheduleRPartIII>
        <NameOfRelatedOrg>
          <BusinessNameLine1>GARZA PLUMBING</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1590 JOSSELYN CANYON RD</AddressLine1>
          <City>MONTEREY</City>
          <State>CA</State>
          <ZIPCode>93940</ZIPCode>
        </AddressUS>
        <EIN>770507942</EIN>
        <PrimaryActivity>CONSTRUCTION PLUMBING CO.</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <DisproportionateAllocations>0</DisproportionateAllocations>
        <GeneralOrManagingPartner>0</GeneralOrManagingPartner>
      </Form990ScheduleRPartIII>
      <Form990ScheduleRPartIII>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ANDRADA PLUMBING</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>585 GREEN VALLEY ROAD</AddressLine1>
          <City>WATSONVILLE</City>
          <State>CA</State>
          <ZIPCode>95076</ZIPCode>
        </AddressUS>
        <EIN>364689624</EIN>
        <PrimaryActivity>PLUMBING</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <DisproportionateAllocations>0</DisproportionateAllocations>
        <GeneralOrManagingPartner>0</GeneralOrManagingPartner>
      </Form990ScheduleRPartIII>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ARB INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>26000 COMMERCENTRE DR</AddressLine1>
          <City>LAKE FOREST</City>
          <State>CA</State>
          <ZIPCode>92630</ZIPCode>
        </AddressUS>
        <EIN>952159777</EIN>
        <PrimaryActivity>SERVICES AND INSTALLATION OF PIPELINE</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ATLANTIC PLANT MAINTENANCE INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>3225 PASADENA BLVD</AddressLine1>
          <City>PASADENA</City>
          <State>TX</State>
          <ZIPCode>77503</ZIPCode>
        </AddressUS>
        <EIN>141587578</EIN>
        <PrimaryActivity>CRAFT LABOR BROKER</PrimaryActivity>
        <LegalDomicileState>DE</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>MESA ENERGY SYSTEMS INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>2 CROMWELL</AddressLine1>
          <City>IRVINE</City>
          <State>CA</State>
          <ZIPCode>92618</ZIPCode>
        </AddressUS>
        <EIN>330112640</EIN>
        <PrimaryActivity>HVAC SERVICE AND REPAIR</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>BROWN SHEET METAL &amp; MECHANICAL INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1025 WEST F STREET</AddressLine1>
          <City>OAKDALE</City>
          <State>CA</State>
          <ZIPCode>95361</ZIPCode>
        </AddressUS>
        <EIN>941566016</EIN>
        <PrimaryActivity>SHEET METAL FABRICATION &amp; INSTALLATION</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>CASTRO PLUMBING SERV INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>PO BOX 5216</AddressLine1>
          <City>SAN JOSE</City>
          <State>CA</State>
          <ZIPCode>95150</ZIPCode>
        </AddressUS>
        <EIN>770371271</EIN>
        <PrimaryActivity>SERVICES PROVIDED LABOR AND MATERIAL</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>JOHNSON CONTROLS (CAL-AIR228)</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>507 E MICHIGAN ST</AddressLine1>
          <City>MILWAUKEE</City>
          <State>WI</State>
          <ZIPCode>53202</ZIPCode>
        </AddressUS>
        <EIN>390380010</EIN>
        <PrimaryActivity>BUILDING EFFICIENCY</PrimaryActivity>
        <LegalDomicileState>WI</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>CHAMPION INDUSTRIAL CONTRACTORS INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>PO BOX 4399</AddressLine1>
          <City>MODESTO</City>
          <State>CA</State>
          <ZIPCode>95352</ZIPCode>
        </AddressUS>
        <EIN>941409207</EIN>
        <PrimaryActivity>MECHANICAL CONTRACTING</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>COMFORT AIR</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>PO BOX 1969</AddressLine1>
          <City>STOCKTON</City>
          <State>CA</State>
          <ZIPCode>95201</ZIPCode>
        </AddressUS>
        <EIN>941033371</EIN>
        <PrimaryActivity>MECHANICAL CONTRACTOR, HVAC, PLUMBING, SERVICE, SHEET METAL</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ENVIRONMENTAL SYSTEMS INC OF NORTHERN CALIFORNIA</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>3353 DE LA CRUZ BLVD</AddressLine1>
          <City>SANTA CLARA</City>
          <State>CA</State>
          <ZIPCode>95054</ZIPCode>
        </AddressUS>
        <EIN>942298197</EIN>
        <PrimaryActivity>HVAC MECHANICAL CONTRACTOR</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>GEO H WILSON INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>PO BOX 1140</AddressLine1>
          <City>SANTA CRUZ</City>
          <State>CA</State>
          <ZIPCode>95060</ZIPCode>
        </AddressUS>
        <EIN>941228866</EIN>
        <PrimaryActivity>MECHANICAL CONTRACTING</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>HRM PLUMBING COMPANY INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>3650 WILCOX RD A</AddressLine1>
          <City>STOCKTON</City>
          <State>CA</State>
          <ZIPCode>95215</ZIPCode>
        </AddressUS>
        <EIN>680038132</EIN>
        <PrimaryActivity>PLUMBING SUBCONTRACTOR</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>HENDERSON BROTHERS</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>PO BOX 259</AddressLine1>
          <City>LODI</City>
          <State>CA</State>
          <ZIPCode>95241</ZIPCode>
        </AddressUS>
        <EIN>940547120</EIN>
        <PrimaryActivity>HVAC, PLUMBING, SHEET METAL</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>MARLEY COOLING TECH</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>7401 WEST 129TH ST</AddressLine1>
          <City>OVERLAND PARK</City>
          <State>KS</State>
          <ZIPCode>66213</ZIPCode>
        </AddressUS>
        <EIN>480920715</EIN>
        <PrimaryActivity>MANUFACTURE AND REPAIR OF COOLING TOWERS</PrimaryActivity>
        <LegalDomicileState>KS</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>SACRAMENTO COOLING SYSTEMS INC DBA L&amp;H AIRCO</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>2530 WARREN DRIVE</AddressLine1>
          <City>ROCKLINN</City>
          <State>CA</State>
          <ZIPCode>95677</ZIPCode>
        </AddressUS>
        <EIN>680013989</EIN>
        <PrimaryActivity>HVAC CONTROLS</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>MESA ENERGY SYSTEMS INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>2 CROMWELL</AddressLine1>
          <City>IRVINE</City>
          <State>CA</State>
          <ZIPCode>92618</ZIPCode>
        </AddressUS>
        <EIN>330112640</EIN>
        <PrimaryActivity>HVAC SERVICE AND REPAIR</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>PERFORMANCE MECHANICAL INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>PO BOX 1516</AddressLine1>
          <City>PITTSBURG</City>
          <State>CA</State>
          <ZIPCode>94565</ZIPCode>
        </AddressUS>
        <EIN>680064285</EIN>
        <PrimaryActivity>INDUSTRIAL MECHANICAL CONSTRUCTION SERVICES</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>MARELICH MECHANICAL CO INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>24041 AMADOR ST</AddressLine1>
          <City>HAYWARD</City>
          <State>CA</State>
          <ZIPCode>94544</ZIPCode>
        </AddressUS>
        <EIN>943305355</EIN>
        <PrimaryActivity>CONSTRUCTION OF MECHANICAL SYSTEMS</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>MAX HAYES PLUMBING</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>4724 E CARMEN AVE</AddressLine1>
          <City>FRESNO</City>
          <State>CA</State>
          <ZIPCode>93703</ZIPCode>
        </AddressUS>
        <EIN>941427487</EIN>
        <PrimaryActivity>PLUMBING</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>NEW ENGLAND SHEET METAL WORKS INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>PO BOX 11158</AddressLine1>
          <City>FRESNO</City>
          <State>CA</State>
          <ZIPCode>93771</ZIPCode>
        </AddressUS>
        <EIN>941262251</EIN>
        <PrimaryActivity>PLUMBING/SERVICE WORK</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>NICRO INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>635 DELANO DR</AddressLine1>
          <City>OAKDALE</City>
          <State>CA</State>
          <ZIPCode>95361</ZIPCode>
        </AddressUS>
        <EIN>770230049</EIN>
        <PrimaryActivity>MECHANICAL CONTRACTOR</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>PATTON SHEET METAL WORKS INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>272 PALM</AddressLine1>
          <City>FRESNO</City>
          <State>CA</State>
          <ZIPCode>93701</ZIPCode>
        </AddressUS>
        <EIN>941674663</EIN>
        <PrimaryActivity>HVAC INSTALLATION &amp; SERVICE</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>SERVI-TECH CONTROLS INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>2480 S CHERRY 101</AddressLine1>
          <City>FRESNO</City>
          <State>CA</State>
          <ZIPCode>93706</ZIPCode>
        </AddressUS>
        <EIN>942624078</EIN>
        <PrimaryActivity>HVAC SERVICE AND CONSTRUCTION</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>SIERRA REFRIGERATION SERVICE INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1037 E VARTIKIAN</AddressLine1>
          <City>FRESNO</City>
          <State>CA</State>
          <ZIPCode>93710</ZIPCode>
        </AddressUS>
        <EIN>770119992</EIN>
        <PrimaryActivity>SERVICE/INSTALL AIR CONDITIONING AND HEATING EQUIPMENT</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>SNELSON COMPANIES INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>601 W STATE STREET</AddressLine1>
          <City>SEDRO WOOLLEY</City>
          <State>WA</State>
          <ZIPCode>98284</ZIPCode>
        </AddressUS>
        <EIN>910541448</EIN>
        <PrimaryActivity>PIPELINE CONSTRUCTION</PrimaryActivity>
        <LegalDomicileState>WA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>TRANSLOGIC CORPORATION DBA SWISSLOG HEALTHCARE SOLUTIONS</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>10825 E 47TH AVE</AddressLine1>
          <City>DENVER</City>
          <State>CO</State>
          <ZIPCode>802392913</ZIPCode>
        </AddressUS>
        <EIN>840911610</EIN>
        <PrimaryActivity>PNEUMATIC TUBE MANUFACTURING AND INSTALLATION</PrimaryActivity>
        <LegalDomicileState>DE</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>VERTEX MECHANICAL INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>730 BROADWAY</AddressLine1>
          <City>REDWOOD CITY</City>
          <State>CA</State>
          <ZIPCode>94063</ZIPCode>
        </AddressUS>
        <EIN>943190673</EIN>
        <PrimaryActivity>HVAC CONTRACTOR</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>WESTERN WATER FEATURES INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>5088 HILLSDALE CIRCLE</AddressLine1>
          <City>EL DORADO HILLS</City>
          <State>CA</State>
          <ZIPCode>95762</ZIPCode>
        </AddressUS>
        <EIN>954502785</EIN>
        <PrimaryActivity>SWIMMING POOL CONSTRUCTION</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>PIKE PLUMBING COMPANY INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>200 E MINNER AVE</AddressLine1>
          <City>BAKERSFIELD</City>
          <State>CA</State>
          <ZIPCode>93308</ZIPCode>
        </AddressUS>
        <EIN>770367403</EIN>
        <PrimaryActivity>PLUMBING CONTRACTOR</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>SAVAGE &amp; SON</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>PO BOX 11800</AddressLine1>
          <City>RENO</City>
          <State>NV</State>
          <ZIPCode>895101800</ZIPCode>
        </AddressUS>
        <EIN>880043600</EIN>
        <PrimaryActivity>PLUMBING/MECHANICAL CONSTRUCTION</PrimaryActivity>
        <LegalDomicileState>NV</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>SCHWEIGER PLUMBING INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>11722 W LARCH RD</AddressLine1>
          <City>TRACY</City>
          <State>CA</State>
          <ZIPCode>95304</ZIPCode>
        </AddressUS>
        <EIN>680469214</EIN>
        <PrimaryActivity>PLUMBING CONTRACTOR</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>J H KELLY LLC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>821 THIRD AVE</AddressLine1>
          <City>LONGVIEW</City>
          <State>WA</State>
          <ZIPCode>98632</ZIPCode>
        </AddressUS>
        <EIN>911704136</EIN>
        <PrimaryActivity>MECHANICAL ENGINEER</PrimaryActivity>
        <LegalDomicileState>WA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>BEST CONTRACTING SERVICES INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>19027 S HAMILTON AVENUE</AddressLine1>
          <City>GARDENA</City>
          <State>CA</State>
          <ZIPCode>90248</ZIPCode>
        </AddressUS>
        <EIN>953781209</EIN>
        <PrimaryActivity>CONSTRUCTION</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>GREG CROSS INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>2315 A MATTISON LANE</AddressLine1>
          <City>SANTA CRUZ</City>
          <State>CA</State>
          <ZIPCode>95062</ZIPCode>
        </AddressUS>
        <EIN>272653306</EIN>
        <PrimaryActivity>PLUMBING</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>PROCESS COOLING INTERNATIONAL DBA APPLIED PROCESS COOLING CORP</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>4812 ENTERPRISE WAY</AddressLine1>
          <City>MODESTO</City>
          <State>CA</State>
          <ZIPCode>95356</ZIPCode>
        </AddressUS>
        <EIN>953684467</EIN>
        <PrimaryActivity>INSTALL AND SERVICE REFRIGERATION SYSTEMS</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ACCO ENGINEERED SYSTEMS INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>6265 SAN FERNANDO RD</AddressLine1>
          <City>GLENDALE</City>
          <State>CA</State>
          <ZIPCode>91201</ZIPCode>
        </AddressUS>
        <EIN>951625123</EIN>
        <PrimaryActivity>HVAC - CONSTRUCTION</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>AIR SYSTEMS</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>10381 OLD PLACERVILLE RD SUITE 100</AddressLine1>
          <City>SACRAMENTO</City>
          <State>CA</State>
          <ZIPCode>95827</ZIPCode>
        </AddressUS>
        <EIN>680375310</EIN>
        <PrimaryActivity>MECHANICAL CONTRACTOR</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>BONESO BROS CONST INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>2758 CONCRETE CT</AddressLine1>
          <City>PASO ROBLES</City>
          <State>CA</State>
          <ZIPCode>93446</ZIPCode>
        </AddressUS>
        <EIN>770521930</EIN>
        <PrimaryActivity>PLUMBING/HVAC</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>CLIMATE CONTROL INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>24 WOODHAVEN DRIVE</AddressLine1>
          <City>COLUSA</City>
          <State>CA</State>
          <ZIPCode>95932</ZIPCode>
        </AddressUS>
        <EIN>200216468</EIN>
        <PrimaryActivity>HVAC SERVICE COMPANY FOR COMMERCIAL AND INDUSTRIAL PROPERTIES</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>COMMERCIAL REFRIGERATION SPECIALISTS INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>3480 ARDEN ROAD</AddressLine1>
          <City>HAYWARD</City>
          <State>CA</State>
          <ZIPCode>94545</ZIPCode>
        </AddressUS>
        <EIN>202854375</EIN>
        <PrimaryActivity>SELL, INSTALL, AND SERVICE COMMERCIAL REFRIGERATION EQUIPMENT AND SYSTEMS</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>INTECH MECHANICAL COMPANY INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>650 COMMERCE DR STE B</AddressLine1>
          <City>ROSEVILLE</City>
          <State>CA</State>
          <ZIPCode>95678</ZIPCode>
        </AddressUS>
        <EIN>680371094</EIN>
        <PrimaryActivity>COMMERCIAL AND INDUSTRIAL HVAC, PLUMBING AND PROCESS PIPING</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>JW MCCLENAHAN CO</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>2301 PALM AVE</AddressLine1>
          <City>SAN MATEO</City>
          <State>CA</State>
          <ZIPCode>94403</ZIPCode>
        </AddressUS>
        <EIN>510649863</EIN>
        <PrimaryActivity>PLUMBING</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>KINETICS MECHANICAL SERVICE INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>6691 BRISA ST</AddressLine1>
          <City>LIVERMORE</City>
          <State>CA</State>
          <ZIPCode>94550</ZIPCode>
        </AddressUS>
        <EIN>770476369</EIN>
        <PrimaryActivity>MECHANICAL CONTRACTOR</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>KOLLER PLUMBING (NB)</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>PO BOX 902</AddressLine1>
          <City>VISALIA</City>
          <State>CA</State>
          <ZIPCode>93279</ZIPCode>
        </AddressUS>
        <EIN>941528302</EIN>
        <PrimaryActivity>PIPE, PLUMBING</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>KEY MECHANICAL CO OF WASHINGTON</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>19430 - 68 AVENUE SOUTH</AddressLine1>
          <City>KENT</City>
          <State>WA</State>
          <ZIPCode>98032</ZIPCode>
        </AddressUS>
        <EIN>932346461</EIN>
        <PrimaryActivity>REFRIGERATION SERVICE AND CONSTRUCTION</PrimaryActivity>
        <LegalDomicileState>WA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>LAWSON MECHANICAL CONTRACTORS</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>6090 S WATT AVE</AddressLine1>
          <City>SACRAMENTO</City>
          <State>CA</State>
          <ZIPCode>95829</ZIPCode>
        </AddressUS>
        <EIN>941417383</EIN>
        <PrimaryActivity>HVAC MECHANICAL</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>LYLES MECHANICAL CO</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>P O BOX 4287</AddressLine1>
          <City>FRESNO</City>
          <State>CA</State>
          <ZIPCode>93744</ZIPCode>
        </AddressUS>
        <EIN>942861807</EIN>
        <PrimaryActivity>PROVIDE CONSTRUCTION SERVICES</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>O C MCDONALD CO INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>PO BOX 26560</AddressLine1>
          <City>SAN JOSE</City>
          <State>CA</State>
          <ZIPCode>95159</ZIPCode>
        </AddressUS>
        <EIN>951393070</EIN>
        <PrimaryActivity>MECHANICAL CONTRACTOR</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>STRATEGIC MECHANICAL INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>4661 E COMMERCE AVE</AddressLine1>
          <City>FRESNO</City>
          <State>CA</State>
          <ZIPCode>937252204</ZIPCode>
        </AddressUS>
        <EIN>200813176</EIN>
        <PrimaryActivity>MECHANICAL CONTRACTOR</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>REFRIGERATION CONCEPTS INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>25341 N JACKTONE RD</AddressLine1>
          <City>ACAMPO</City>
          <State>CA</State>
          <ZIPCode>95220</ZIPCode>
        </AddressUS>
        <EIN>770508500</EIN>
        <PrimaryActivity>REFRIGERATION SERVICE-COMMERCIAL</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>RAM MECHANICAL INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>3506 MOORE ROAD</AddressLine1>
          <City>CERES</City>
          <State>CA</State>
          <ZIPCode>95307</ZIPCode>
        </AddressUS>
        <EIN>680577653</EIN>
        <PrimaryActivity>MECHANICAL CONTRACTOR</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>SAHARGUN PLUMBING</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>2216 STEWART ST</AddressLine1>
          <City>STOCKTON</City>
          <State>CA</State>
          <ZIPCode>95205</ZIPCode>
        </AddressUS>
        <EIN>943283954</EIN>
        <PrimaryActivity>MECHANICAL CONSTRUCTION</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>SOLECON INDUSTRIAL CONTRACTORS INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1401 MCWILLIAMS WAY</AddressLine1>
          <City>MODESTO</City>
          <State>CA</State>
          <ZIPCode>95351</ZIPCode>
        </AddressUS>
        <EIN>770061860</EIN>
        <PrimaryActivity>SUBCONTRACTOR, PLUMBING, FIRE SPRINKLERS, HVAC</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>SSW MECHANICAL CONSTRUCTION INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>PO BOX 3160</AddressLine1>
          <City>PALM SPRINGS</City>
          <State>CA</State>
          <ZIPCode>92263</ZIPCode>
        </AddressUS>
        <EIN>330746573</EIN>
        <PrimaryActivity>PLUMBING INSTALLION</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>THERMA</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1601 LAS PLUMAS AVE</AddressLine1>
          <City>SAN JOSE</City>
          <State>CA</State>
          <ZIPCode>951331613</ZIPCode>
        </AddressUS>
        <EIN>941745020</EIN>
        <PrimaryActivity>CONSTRUCTION</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>SAM'S HEATING AND AIR INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>P O BOX 533</AddressLine1>
          <City>VALLEY SPRINGS</City>
          <State>CA</State>
          <ZIPCode>95252</ZIPCode>
        </AddressUS>
        <EIN>205460842</EIN>
        <PrimaryActivity>HVAC SERVICE &amp; REPLACEMENT</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>SUMMIT PLUMBING &amp; MECHANICAL</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>P O BOX 5316</AddressLine1>
          <City>MODESTO</City>
          <State>CA</State>
          <ZIPCode>95352</ZIPCode>
        </AddressUS>
        <EIN>331108571</EIN>
        <PrimaryActivity>PLUMBING CONTRACTOR</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>SEABOURN INDUSTRIAL INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>PO BOX 627</AddressLine1>
          <City>CERES</City>
          <State>CA</State>
          <ZIPCode>95307</ZIPCode>
        </AddressUS>
        <EIN>271450498</EIN>
        <PrimaryActivity>INDUSTRIAL PIPE FITTING</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>VALLEY INDUSTRIAL PIPING INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1820 EAST WHITMORE AVE SUITE B</AddressLine1>
          <City>CERES</City>
          <State>CA</State>
          <ZIPCode>95307</ZIPCode>
        </AddressUS>
        <EIN>262103096</EIN>
        <PrimaryActivity>PIPING CONTRACTOR</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>AGC INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>745 CAMDEN AVE SUITE B</AddressLine1>
          <City>CAMPBELL</City>
          <State>CA</State>
          <ZIPCode>95008</ZIPCode>
        </AddressUS>
        <EIN>770543045</EIN>
        <PrimaryActivity>HVAC AND PLUMBING CONTRACTOR</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>AMS HEATING INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>3602 MUNFORD AVE</AddressLine1>
          <City>STOCKTON</City>
          <State>CA</State>
          <ZIPCode>95215</ZIPCode>
        </AddressUS>
        <EIN>200857564</EIN>
        <PrimaryActivity>HVAC &amp; PLUMBING CONTRACTORS</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>MANITO CONSTRUCTION INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1043 SERPENTINE LN STE 1</AddressLine1>
          <City>PLEASANTON</City>
          <State>CA</State>
          <ZIPCode>94566</ZIPCode>
        </AddressUS>
        <EIN>943356394</EIN>
        <PrimaryActivity>GENERAL CONTRACTOR</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>MCGUIRE &amp; HESTER</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>9009 RAILROAD AVE</AddressLine1>
          <City>OAKLAND</City>
          <State>CA</State>
          <ZIPCode>94603</ZIPCode>
        </AddressUS>
        <EIN>941074934</EIN>
        <PrimaryActivity>HEAVY CIVIL CONSTRUCTION</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>MATRIX HG INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>115 MASON CIRCLE STE B</AddressLine1>
          <City>CONCORD</City>
          <State>CA</State>
          <ZIPCode>94520</ZIPCode>
        </AddressUS>
        <PrimaryActivity>SERVICE CONTRACTOR</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>KEY MECHANCIAL CO OF WASHINGTON</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>19430 68TH AVE S SUITE B</AddressLine1>
          <City>KENT</City>
          <State>WA</State>
          <ZIPCode>98032</ZIPCode>
        </AddressUS>
        <EIN>932346461</EIN>
        <PrimaryActivity>REFRIGERATION SERVICE AND CONSTRUCTION</PrimaryActivity>
        <LegalDomicileState>WA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>JIM MOULTON CORPORATION</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>103 HERON WAY</AddressLine1>
          <City>MERCED</City>
          <State>CA</State>
          <ZIPCode>95341</ZIPCode>
        </AddressUS>
        <EIN>770524160</EIN>
        <PrimaryActivity>PLUMBING CONTRACTOR</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>HASKELL CORPORATION</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1001 MEADOR AVE</AddressLine1>
          <City>BELLINGHAM</City>
          <State>WA</State>
          <ZIPCode>98229</ZIPCode>
        </AddressUS>
        <EIN>910557196</EIN>
        <PrimaryActivity>CONSTRUCTION</PrimaryActivity>
        <LegalDomicileState>WA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>DULEY'S LANDSCAPING INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>28876 TOPAZ ROAD</AddressLine1>
          <City>TOLLHOUSE</City>
          <State>CA</State>
          <ZIPCode>93667</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>B&amp;W REFRIGERATION (NB)</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>PO BOX 2305</AddressLine1>
          <City>FRESNO</City>
          <State>CA</State>
          <ZIPCode>937452305</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>AIRCO MECHANICAL INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>8210 DEMETRE AVE</AddressLine1>
          <City>SACRAMENTO</City>
          <State>CA</State>
          <ZIPCode>95828</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>LOCAL 246 OFFICE STAFF (NB)</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1303 N RABE AVE 101</AddressLine1>
          <City>FRESNO</City>
          <State>CA</State>
          <ZIPCode>93727</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>CRITCHFIELD MECHANICAL</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1901 JUNCTION AVENUE</AddressLine1>
          <City>SAN JOSE</City>
          <State>CA</State>
          <ZIPCode>95131</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>BACON PLUMBING CO INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1698 HUDSON AVE</AddressLine1>
          <City>SAN FRANCISCO</City>
          <State>CA</State>
          <ZIPCode>94124</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>BABCOCK &amp; WILCOX CONSTR CO</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>PO BOX 802 BR06</AddressLine1>
          <City>BARBERTON</City>
          <State>OH</State>
          <ZIPCode>44203</ZIPCode>
        </AddressUS>
        <LegalDomicileState>OH</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>BALOIAN PACKING CO</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>PO BOX 11337</AddressLine1>
          <City>FRESNO</City>
          <State>CA</State>
          <ZIPCode>93772</ZIPCode>
        </AddressUS>
        <EIN>770072239</EIN>
        <PrimaryActivity>GROWER, PACKER, SHIPPER OF FRESH VEGETABLES</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>EXPERT MECHANICAL CONTR (NB)</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>4851 E PICO</AddressLine1>
          <City>FRESNO</City>
          <State>CA</State>
          <ZIPCode>93726</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>DEAN'S PLUMBING</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>24775 DALE RD</AddressLine1>
          <City>CORNING</City>
          <State>CA</State>
          <ZIPCode>96021</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>CARRIER CORPORATION (COMM AIR)</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>CARRIER PARKWAY TR-5</AddressLine1>
          <City>SYRACUSE</City>
          <State>NY</State>
          <ZIPCode>13221</ZIPCode>
        </AddressUS>
        <LegalDomicileState>NY</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>SCOTT SEABOURN (NB)</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>16927 N MANOR</AddressLine1>
          <City>LODI</City>
          <State>CA</State>
          <ZIPCode>95240</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>CONTRA COSTA ELECTRIC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>PO BOX 2523</AddressLine1>
          <City>MARTINEZ</City>
          <State>CA</State>
          <ZIPCode>94553</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>DANICK MECHANICAL</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>PO BOX 207</AddressLine1>
          <City>NICOLAUS</City>
          <State>CA</State>
          <ZIPCode>95659</ZIPCode>
        </AddressUS>
        <EIN>680421338</EIN>
        <PrimaryActivity>CONTRACTOR</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>FM BOOTHVALLEY SHT MTL</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>PO BOX 5</AddressLine1>
          <City>MARYSVILLE</City>
          <State>CA</State>
          <ZIPCode>95901</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>FRESNO AREA JAC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1303 N RABE AVE 201</AddressLine1>
          <City>FRESNO</City>
          <State>CA</State>
          <ZIPCode>93727</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>DELLA MORA PLUMBING</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>245 MERCED STREET</AddressLine1>
          <City>SALINAS</City>
          <State>CA</State>
          <ZIPCode>93901</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>HARRIS PLUMBING</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>PO BOX 263</AddressLine1>
          <City>EXETER</City>
          <State>CA</State>
          <ZIPCode>93221</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>HERMAN WEISSKER INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1645 BROWN AVE</AddressLine1>
          <City>BELLTOWN</City>
          <State>CA</State>
          <ZIPCode>92509</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>L&amp;S REFRIGERATION</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>PO BOX 429</AddressLine1>
          <City>HERALD</City>
          <State>CA</State>
          <ZIPCode>95638</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>KE-BURGMANN EJS</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>10035 PROSPECT STE 202</AddressLine1>
          <City>SANTEE</City>
          <State>CA</State>
          <ZIPCode>92071</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>IES</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1512 SILICA AVE</AddressLine1>
          <City>SACRAMENTO</City>
          <State>CA</State>
          <ZIPCode>95815</ZIPCode>
        </AddressUS>
        <EIN>680262819</EIN>
        <PrimaryActivity>HVAC CONTRACTOR</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>LILJA CORPORATION</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>229 RICKENBACKER CIRCLE</AddressLine1>
          <City>LIVERMORE</City>
          <State>CA</State>
          <ZIPCode>945517616</ZIPCode>
        </AddressUS>
        <PrimaryActivity>FURNACE CONSTRUCTION</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>LUPPEN &amp; HAWLEY INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>7400 14TH AVE</AddressLine1>
          <City>SACRAMENTO</City>
          <State>CA</State>
          <ZIPCode>95820</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>MONTEREY MECHANICAL</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>8275 SAN LEANDRO ST</AddressLine1>
          <City>OAKLAND</City>
          <State>CA</State>
          <ZIPCode>94621</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>PACIFIC INDUSTRIAL CONT</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>4956 E PONTIAC WAY</AddressLine1>
          <City>FRESNO</City>
          <State>CA</State>
          <ZIPCode>93727</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>PINASCO MECHANICAL CONTRS</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>PO BOX 55287</AddressLine1>
          <City>STOCKTON</City>
          <State>CA</State>
          <ZIPCode>95205</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>LOCAL 442 PLBRS STMFTRS</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>4842 NUTCRACKER LANE</AddressLine1>
          <City>MODESTO</City>
          <State>CA</State>
          <ZIPCode>95356</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>LOCAL 228 PLUMBERS</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1246 PUTMAN AVE</AddressLine1>
          <City>YUBA CITY</City>
          <State>CA</State>
          <ZIPCode>95991</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>LOCAL 62 PLUMBERS</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>11445 COMMERCIAL PKWY</AddressLine1>
          <City>CASTROVILLE</City>
          <State>CA</State>
          <ZIPCode>95012</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>PT DC 36 ORGANIZERS</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1303 N RABE AVE 201</AddressLine1>
          <City>FRESNO</City>
          <State>CA</State>
          <ZIPCode>93727</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>PLEASANT VALLEY STATE PRISION</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>PO BOX 12050</AddressLine1>
          <City>BAKERSFIELD</City>
          <State>CA</State>
          <ZIPCode>93389</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>REFRIGERATION SOLUTIONS INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1749 ENTERPRISE BLVD</AddressLine1>
          <City>W SACRAMENTO</City>
          <State>CA</State>
          <ZIPCode>95691</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>BRANNON INC DBA SMITH ELECTRONIC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1340 W BETTERAVIA RD</AddressLine1>
          <City>SANTA MARIA</City>
          <State>CA</State>
          <ZIPCode>934551030</ZIPCode>
        </AddressUS>
        <EIN>953672684</EIN>
        <PrimaryActivity>CONSTRUCTION</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>DEPT OF CORRCAPITAL OUTLAY</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>PO BOX 12050</AddressLine1>
          <City>BAKERSFIELD</City>
          <State>CA</State>
          <ZIPCode>93389</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>SOLEDADSALINAS VLY ST PRISON</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>PO BOX 12050</AddressLine1>
          <City>BAKERSFIELD</City>
          <State>CA</State>
          <ZIPCode>93389</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>TCB INDUSTRIAL</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>2955 FARRAR AVE</AddressLine1>
          <City>MODESTO</City>
          <State>CA</State>
          <ZIPCode>953544118</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>THOMAS PLUMBING</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1777 VINEYARD DRIVE</AddressLine1>
          <City>ANTIOCH</City>
          <State>CA</State>
          <ZIPCode>94509</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>STANISLAUS PLUMBING INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>805 EDINBURG DR</AddressLine1>
          <City>MODESTO</City>
          <State>CA</State>
          <ZIPCode>95350</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>S &amp; R MECHANICAL INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>4501 CALIFORNIA COURT</AddressLine1>
          <City>BENICIA</City>
          <State>CA</State>
          <ZIPCode>94510</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>SCHRIVER PLUMBING</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>P O BOX 10148</AddressLine1>
          <City>SALINAS</City>
          <State>CA</State>
          <ZIPCode>93912</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>VAL'S PLUMBING</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>413 FRONT ST</AddressLine1>
          <City>SALINAS</City>
          <State>CA</State>
          <ZIPCode>93901</ZIPCode>
        </AddressUS>
        <EIN>941586937</EIN>
        <PrimaryActivity>CONSTRUCTION PLUMBING AND SERVICE PLUMBING</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>WAGNER MECHANICAL</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>11149 SHELTON RD</AddressLine1>
          <City>LINDEN</City>
          <State>CA</State>
          <ZIPCode>95236</ZIPCode>
        </AddressUS>
        <EIN>680443478</EIN>
        <PrimaryActivity>MECHANICAL CONSTRUCTION</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>RENKOW MECHANICAL</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>4530 BRAZIL ST 4</AddressLine1>
          <City>LOS ANGELES</City>
          <State>CA</State>
          <ZIPCode>90039</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>SILICON VALLEY MECHANICAL</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>2087 RINGWOOD AVE 50</AddressLine1>
          <City>SAN JOSE</City>
          <State>CA</State>
          <ZIPCode>95131</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>JTS MODULAR INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>7001 MCDIVITT DR STE B</AddressLine1>
          <City>BAKERSFIELD</City>
          <State>CA</State>
          <ZIPCode>93313</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>AIRSERV INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>10652 DIXON ROAD</AddressLine1>
          <City>OAKDALE</City>
          <State>CA</State>
          <ZIPCode>95361</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>SMS INDUSTRIAL INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>784 NORTHRIDGE CENTER</AddressLine1>
          <City>SALINAS</City>
          <State>CA</State>
          <ZIPCode>93906</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>NEWTRON</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>815 ARNOLD DRIVE SUITE 122</AddressLine1>
          <City>MARTINEZ</City>
          <State>CA</State>
          <ZIPCode>94553</ZIPCode>
        </AddressUS>
        <LegalDomicileState>CA</LegalDomicileState>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>WL HICKEY SONS INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>PO BOX 61209</AddressLine1>
          <City>SUNNYVALE</City>
          <State>CA</State>
          <ZIPCode>940881209</ZIPCode>
        </AddressUS>
        <EIN>941073393</EIN>
        <PrimaryActivity>PLUMBING/HEATING/MECHANICLA</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ULTRA WELDINC INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>4654 B EAST AVE SOUTH</AddressLine1>
          <City>PALMDATE</City>
          <State>CA</State>
          <ZIPCode>93552</ZIPCode>
        </AddressUS>
        <EIN>954625694</EIN>
        <PrimaryActivity>WELDING</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>SECO PLUMBING</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>2405 STOCKTON ST STE1</AddressLine1>
          <City>LODI</City>
          <State>CA</State>
          <ZIPCode>95240</ZIPCode>
        </AddressUS>
        <EIN>680192482</EIN>
        <PrimaryActivity>PLUMBING CONTRACTOR</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>S E PIPE LINE CONTRUCTION CO</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>11832 S BLOOMFIELD AVE</AddressLine1>
          <City>SANTA FE SPRINGS</City>
          <State>CA</State>
          <ZIPCode>90670</ZIPCode>
        </AddressUS>
        <EIN>951600027</EIN>
        <PrimaryActivity>INSTALL, REPAIR, AND MAINTAIN NATURAL GAS AND OIL PIPELINES</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>SOUTHLAND INDUSTRIES</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>33225 WESTERN AVE</AddressLine1>
          <City>UNION CITY</City>
          <State>CA</State>
          <ZIPCode>94587</ZIPCode>
        </AddressUS>
        <EIN>951596533</EIN>
        <PrimaryActivity>MEP BUILDING SERVICES CONTRACTOR</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>AZTEC SOLAR INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>11370 TRADE CENTER DRIVE SUITE 3</AddressLine1>
          <City>RANCHO CORDOVA</City>
          <State>CA</State>
          <ZIPCode>95792</ZIPCode>
        </AddressUS>
        <EIN>262397527</EIN>
        <PrimaryActivity>SOLAR INSTALLATION</PrimaryActivity>
        <LegalDomicileForeignCountry>CA</LegalDomicileForeignCountry>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>UNDERGROUND CONSTRUCTION CO INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>5145 INDUSTRIAL WAY</AddressLine1>
          <City>BENICIA</City>
          <State>CA</State>
          <ZIPCode>94510</ZIPCode>
        </AddressUS>
        <EIN>760575471</EIN>
        <PrimaryActivity>CONSTRUCTION</PrimaryActivity>
        <LegalDomicileForeignCountry>CA</LegalDomicileForeignCountry>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>WA RASIC CONTRUCTION CO INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>4150 LONG BEACH BLVD</AddressLine1>
          <City>LONG BEACH</City>
          <State>CA</State>
          <ZIPCode>90807</ZIPCode>
        </AddressUS>
        <EIN>953276974</EIN>
        <PrimaryActivity>PIPELINE CONSTRUCTION</PrimaryActivity>
        <LegalDomicileForeignCountry>CA</LegalDomicileForeignCountry>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>B&amp;D PLUMBING INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>73 SOUTH STREET</AddressLine1>
          <City>HOLLISTER</City>
          <State>CA</State>
          <ZIPCode>95023</ZIPCode>
        </AddressUS>
        <EIN>330875466</EIN>
        <PrimaryActivity>PLUMBING</PrimaryActivity>
        <LegalDomicileForeignCountry>CA</LegalDomicileForeignCountry>
        <TypeOfEntity>S</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>INFRASOURCE CONSTRUCTION INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>4033 EACH MORGAN ROAD</AddressLine1>
          <City>YPSILANTI</City>
          <State>MI</State>
          <ZIPCode>48197</ZIPCode>
        </AddressUS>
        <EIN>043633384</EIN>
        <PrimaryActivity>PIPELINE AND GAS DISTRIBUTION CONTRACTOR</PrimaryActivity>
        <LegalDomicileForeignCountry>CA</LegalDomicileForeignCountry>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ROCKFORD CORPORATION</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>22845 NW BENNETT ST STE150</AddressLine1>
          <City>HILLSBORO</City>
          <State>OR</State>
          <ZIPCode>97124</ZIPCode>
        </AddressUS>
        <EIN>931021510</EIN>
        <PrimaryActivity>PIPELINE CONSTRUCTION</PrimaryActivity>
        <LegalDomicileState>CA</LegalDomicileState>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartIV>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>0</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>0</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>0</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>0</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>