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      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 6</Identifier>
        <Explanation>THE LOCAL HAS PUBLIC EMPLOYEE MEMBERS, JOURNEYMAN MEMBERS, UTILITY MEMBERS, APPRENTICE MEMBERS, RETIRED MEMBERS, AND PAYING ON INITIATION MEMBERS THAT IT REPRESENTS IN ORDER TO PROMOTE WELFARE AND GOOD WORKING CONDITIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 7A</Identifier>
        <Explanation>IN ACCORDANCE WITH THE LOCAL'S CONSTITUTION AND BYLAWS THE LOCAL HAS AN EXECUTIVE BOARD WHICH IS ELECTED BY THE LOCAL'S MEMBERS. THE PUBLIC EMPLOYEES MEMBERS, JOURNEYMAN MEMBERS, UTILITY MEMBERS, APPRENTICE MEMBERS, AND RETIRED MEMBERS ARE ELIGIBLE TO VOTE IN THE ELECTIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 7B</Identifier>
        <Explanation>THE EXECUTIVE BOARD IS THE POLICY-FORMING TRIBUNAL OF THE LOCAL. ALL ACTIONS OF THE EXECUTIVE BOARD ARE REVIEWED BY THE MEMBERS AT THE NEXT MEMBERSHIP MEETING AND BY MAJORITY VOTE OF THE MEMBERS MAY BE REVOKED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 8B</Identifier>
        <Explanation>THERE IS NO COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>A COPY OF THE FORM 990 IS MADE AVAILABLE TO THE EXECUTIVE BOARD PRIOR TO FILING. THE EXECUTIVE BOARD IS ASKED TO SUBMIT ANY QUESTIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>THE BUSINESS MANAGER SHALL SET THE SALARIES OF DISTRICT AND BUSINESS REPRESENTATIVES WITH THE ADVICE AND CONSENT OF THE EXECUTIVE BOARD.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>UPON REQUEST THE LOCAL MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>FORM 990, PART XII, LINE 1: THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING TO PREPARE THE FORM 990.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S EXECUTIVE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>FORM 990, PART VI, SECTION B, LINE 12A: THE LOCAL DOES NOT HAVE A CONFLICT OF INTEREST POLICY IN PLACE IN 2010, HOWEVER IS IN THE PROCESS OF DELEVOPING A POLICY</Explanation>
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          <AddressLine1>337 VALENCIA STREET</AddressLine1>
          <City>SAN FRANCISCO</City>
          <State>CA</State>
          <ZIPCode>94103</ZIPCode>
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        <EIN>943370000</EIN>
        <PrimaryActivities>TO RECEIVE CONTRIBUTIONS AND MAKE POLITICAL CONTRIBUTIONS</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>527</ExemptCodeSection>
        <PublicCharityStatus>N/A</PublicCharityStatus>
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          <BusinessNameLine1>LOCAL 39 EDUCATIONAL SCHOLARSHIP FUND</BusinessNameLine1>
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          <AddressLine1>337 VALENCIA STREET</AddressLine1>
          <City>SAN FRANCISCO</City>
          <State>CA</State>
          <ZIPCode>94103</ZIPCode>
        </AddressUS>
        <EIN>251918535</EIN>
        <PrimaryActivities>TO PROVIDE SCHOLARSHIPS FOR ACTIVE MEMBERS' FAMILIES OF THE LOCAL</PrimaryActivities>
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        <PublicCharityStatus>N/A</PublicCharityStatus>
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