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    <Timestamp>2011-10-06T09:28:03-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>Goulet Salvidio &amp; Associates PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>Nine Irving Street</AddressLine1>
        <City>Worcester</City>
        <State>MA</State>
        <ZIPCode>016093209</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>043578552</EIN>
      <Name>
        <BusinessNameLine1>PLUMBERS AND PIPEFITTERS LOCAL 4 LABOR</BusinessNameLine1>
        <BusinessNameLine2>MGMT COOPERATION TRUST</BusinessNameLine2>
      </Name>
      <NameControl>PLUM</NameControl>
      <Phone>5088351150</Phone>
      <USAddress>
        <AddressLine1>150 HARTWELL STREET</AddressLine1>
        <City>W BOYLSTON</City>
        <State>MA</State>
        <ZIPCode>01583</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>RAYMOND BEAUDRY</Name>
      <Title>Trustee</Title>
      <DateSigned>2011-10-06</DateSigned>
    </Officer>
    <Preparer>
      <Name>James F Goulet CPA MST</Name>
      <Phone>5087534689</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c typeOf501cOrganization="5">X</Organization501c>
      <GrossReceipts>54057</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <MembershipDues>51841</MembershipDues>
      <InvestmentIncome>2216</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <FundraisingGrossIncome>0</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>0</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>0</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <TotalRevenue>54057</TotalRevenue>
      <FeesAndOthPymtToIndContractors>5827</FeesAndOthPymtToIndContractors>
      <OtherExpensesTotal>123771</OtherExpensesTotal>
      <TotalExpenses>129598</TotalExpenses>
      <ExcessOrDeficitForYear>-75541</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>322545</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>247004</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
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        <EOY>247004</EOY>
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      <PrimaryExemptPurpose>CONTRIBUTIONS HELP TO SECURE EMPLOYMENT FOR MEMBERS.</PrimaryExemptPurpose>
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          <State>MA</State>
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        <Title>Trustee</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>STEVE KENNEY</PersonName>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MIKE MANZARO DECEASED 310</PersonName>
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          <State>MA</State>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JAY DAVIS DRAKE</PersonName>
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          <State>MA</State>
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        <Title>Trustee</Title>
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        <ExpenseAccountOtherAllowances>11008</ExpenseAccountOtherAllowances>
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      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <InitiationFeesAndCapitalContri>0</InitiationFeesAndCapitalContri>
      <GrossReceiptsForPublicUse>0</GrossReceiptsForPublicUse>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>RAYMOND BEAUDRY</NamePerson>
        <AddressUS>
          <AddressLine1>150 HARTWELL STREET</AddressLine1>
          <City>WEST BOYLSTON</City>
          <State>MA</State>
          <ZIPCode>01583</ZIPCode>
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        <TelephoneNumber>5088351150</TelephoneNumber>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
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      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.4</Identifier>
        <ReturnReference>Other Expenses.4</ReturnReference>
        <Explanation>BOND INSURANCE $346</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.3</Identifier>
        <ReturnReference>Other Expenses.3</ReturnReference>
        <Explanation>MEMBERSHIP FEES $2480</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.2</Identifier>
        <ReturnReference>Other Expenses.2</ReturnReference>
        <Explanation>CONVENTIONS $11008</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1</Identifier>
        <ReturnReference>Other Expenses.1</ReturnReference>
        <Explanation>LABOR MGMT CORP TRUST AWARDS $106602</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1002</Identifier>
        <ReturnReference>Other Expenses.1002</ReturnReference>
        <Explanation>Office Expenses $1135</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1001</Identifier>
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        <Explanation>Advertising and Promotion $2200</Explanation>
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