2026-05-15T12:12:35-05:00 2025-06-30 WITHUMSMITHBROWNPC 6101 BOLLINGER CANYON RD STE 400 SAN RAMON CA 94583 990 2024-07-01 943183274 Northern California Pipe Trades Health and Welfare Trust Fund % NOR CAL PIPE TRADES H&W NORT 9253568921 935 Detroit Avenue Suite 242A Concord CA 945182501 ALEX HALL CO-CHAIRMAN 9253568921 2026-05-15 true true TROY ATKINSON P00739466 9252779100 2024 2025-03-06 01:10:19Z CHE TIMMONS 935 Detroit Avenue 242A Concord CA 945182501 232687854 false X N/A X 1993 CA TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS IN THIS MULTIEMPLOYER PLAN. 10 2 104 0 0 0 0 0 87635062 76915585 3778450 6276256 83315 74892 91496827 83266733 0 0 82287380 83224029 0 0 0 0 0 2729577 2720166 85016957 85944195 6479870 -2677462 141882018 143099709 32647610 32081584 109234408 111018125 X TO PROVIDE HEALTH AND WELFARE BENEFITS TO EMPLOYEES, RETIREES, AND THEIR QUALIFIED BENEFICIARIES IN THIS MULTIEMPLOYER PLAN. false false PROVIDED HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS IN THIS MULTIEMPLOYER PLAN. false false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true X 4 0 true 104 true false false false false false false false false X 10 2 false true false false false false false true true false false true true true true true true false false false CA X NOR CAL PIPE TRADES HW 9253568921 935 DETROIT AVENUE SUITE 242A CONCORD CA 94518 X CHE TIMMONS CHAIRMAN 1.0 0.0 X X 0 0 0 ALEX HALL CO-CHAIRMAN 1.0 0.0 X X 0 0 0 DON SILVA TRUSTEE, TERM. 12/11/24 1.0 0.0 X 0 0 0 CHAD JOHNSTON TRUSTEE 1.0 0.0 X 0 0 0 MICHAEL LESCURE TRUSTEE 1.0 0.0 X 0 0 0 ROBBIE NASH TRUSTEE 1.0 0.0 X 0 0 0 LEROY GINN TRUSTEE 1.0 0.0 X 0 0 0 CHUCK LEONARD TRUSTEE, TERM. 03/25/25 1.0 0.0 X 0 0 0 MARC LOPEZ TRUSTEE 1.0 0.0 X 0 0 0 RANDY LOYD TRUSTEE 1.0 0.0 X 0 0 0 ANDY HOSLER TRUSTEE, EFF. 12/11/24 1.0 0.0 X 0 0 0 TIM KNIGHT TRUSTEE, EFF. 03/25/25 1.0 0.0 X 0 0 0 SEE SCH O FOR COMPENSATION PAID BY RELATED ORGANIZATIONS 0.0 0.0 X 0 0 0 0 0 0 0 false false false NWPS 160 WEST SANTA CLARA STREET 1550 SAN JOSE CA 951132269 ACTUARY/CONSULTANT 445021 UA LOCAL 342 JT LABOR MGMT COOP 935 DETROIT AVENUE SUITE 242A CONCORD CA 945182501 ADMINISTRATOR 1692699 2 0 EMPLOYER CONTRIBUTIONS 900099 74408927 74408927 PARTICIPANT CONTRIBUTIONS 900099 2506658 2506658 76915585 5092470 5092470 0 0 0 0 0 150604907 149421121 1183786 1183786 1183786 0 0 0 0 0 0 0 0 0 OVERPAYMENT RECOVERY INCOME 900099 74892 74892 74892 83266733 76990477 0 6276256 0 0 0 83224029 0 0 0 0 0 0 1760424 24832 36591 0 0 142616 583487 0 65600 52722 0 0 0 0 0 0 0 0 23153 DOUBTFUL ACCOUNTS WRITE-OFF 30741 85944195 X 851045 984105 15217097 8199857 0 0 7766771 7369219 0 0 0 0 0 0 0 0 4866 4885 0 0 118042239 126541643 0 0 0 0 0 0 0 0 141882018 143099709 448767 177946 0 0 46146 47811 0 0 0 0 0 0 0 0 0 0 32152697 31855827 32647610 32081584 X 0 0 0 0 109234408 111018125 109234408 111018125 141882018 143099709 -2677462 4461179 X X false true X true false 0 PREMIUMS PAYABLE 116827 ACCUMULATED ELIGIBILITY CREDITS 31739000 31855827 X 87585296 4461179 4461179 83124117 142616 142616 83266733 86098449 86098449 142616 -296870 -154254 85944195 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN BY THE PLAN AND TO RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN'S ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED, AS OF JUNE 30, 2025 and 2024, THAT THERE ARE NO UNCERTAIN POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISIDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XII, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN BENEFIT OBLIGATIONS FORM 990, PART V, LINE 2A ORGANIZATION DOES NOT HAVE EMPLOYEES. HOWEVER, THE ORGANIZATION ISSUED 104 FORMS W-2 TO PARTICIPANTS FOR DOMESTIC PARTNERS AND JURY DUTY TAXABLE BENEFITS. FORM 990, PART VI, SECTION A, LINE 3: THE ORGANIZATION HAS CONTRACTED WITH UA LOCAL 342 JOINT LABOR MANAGEMENT COOPERATION COMMITTEE (JLM) TO PROVIDE ADMINISTRATIVE SERVICES FOR THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B: A COPY OF THE FORM 990 WAS PROVIDED TO ALL BOARD MEMBERS FOR THEIR REVIEW DURING THE BOARD MEETING PRIOR TO FILING THE FORM 990. THE EXTENT OF THE BOARD'S REVIEW OF THE FORM 990 IS DOCUMENTED IN THE BOARD MEETING MINUTES WHEN THE REVIEW TOOK PLACE. FORM 990, PART VI, SECTION B, LINE 12C: TRUSTEES ARE REQUIRED TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS BY SIGNING AN ANNUAL CERTIFICATE. THE POLICY APPLIES TO MEMBERS OF THE GOVERNING BODY AND EMPLOYEES OF TRUST FUND OFFICE. A TRUSTEE OR AN EMPLOYEE HAS A CONFLICT OF INTEREST WITH RESPECT TO AN EXISTING OR PROPOSED CONTRACT, TRANSACTION OR ARRANGEMENT IN WHICH THE PLAN IS OR MAY BE A PARTY IF HE OR SHE (INCLUDING A SPOUSE OR CHILD) HAS THROUGH A BUSINESS OR INVESTMENT. A TRUSTEE OR AN EMPLOYEE SHOULD DISCLOSE THE EXISTENCE AND NATURE OF A CONFLICT OF INTEREST HE OR SHE MAY HAVE. TO DISCLOSE MEANS PROMPTLY (WITHIN 15 DAYS) PROVIDING A WRITTEN DESCRIPTION OF THE MATERIAL FACTS OF A REAL OR POTENTIAL CONFLICT OF INTEREST TO THE FULL BOARD OF TRUSTEES AND TO THE PLAN'S LEGAL COUNSEL. SUCH DISCLOSURE SHALL BE MADE, IF PRACTICAL, BEFORE THE COMMENCEMENT OF THE CONTRACT, TRANSACTION OR ARRANGEMENT THAT IS THE SUBJECT OF THE POTENTIAL CONFLICT OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, LINE 1A: COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. IF YOU WOULD LIKE ADDITIONAL INFORMATION, PLEASE CONTACT THE ADMINISTRATOR. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A BOARD OF TRUSTEES THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED. Northern California Pipe Trades Pension 935 DETROIT AVE SUITE 242A concord CA 94518 943190386 PENSION CA 501(A) N/A NA false ua local 342 joint labor mgmt cooperati 935 DETROIT AVE SUITE 242A concord CA 94518 680315768 CONDITIONS CA 501 (C)(5) N/A NA false ua local 342 apprenticeship and training 2450 WHITMAN AVENUE concord CA 94518 946089622 TRAINING CA 501 (C)(3) 9 NA false UA Local 342 935 detroit avenue concord CA 94518 940944895 SPONSOR. ORG. CA 501 (C)(5) N/A NA false false false false false false false false false false false false false false false false true false false false SCHEDULE R, IDENTIFICATION OF RELATED ORGANIZATIONS: THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER TRUST THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR DEPENDENTS. AS OF JUNE 30, 2025, THERE ARE APPROXIMATELY 367 EMPLOYERS THAT CONTRIBUTE TO THE TRUST. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF THESE CONTRIBUTING EMPLOYERS INCLUDING NAMES, ADDRESSES AND OTHER CONTACT INFORMATION. THE FEDERAL TAX CLASSIFICATION (DISREGARDED ENTITY, TAX-EXEMPT ORGANIZATION, PARTNERSHIP, TAXABLE CORPORATION OR TRUST) FOR EACH CONTRIBUTING EMPLOYER IS NOT ON FILE WITH THE ADMINISTRATIVE OFFICE AND IT COULD NOT BE REASONABLY OBTAINED. AS A RESULT, THE NAMES OF THE CONTRIBUTING EMPLOYERS ARE LISTED ON PART VII BELOW AND NOT ON PARTS II THROUGH IV BY FEDERAL TAX CLASSIFICATION. 3B ENTERPRISES LLC A & B MECHANICAL INC AC & R SPECIALISTS AAF-MCQUAY ABCO MECHANICAL CONTRACTORS INC ABERCROMBIE PIPELINE SERVICES LLC ABSOLUTE AIR INC ACCEL AIR SYSTEMS INC ACCO ENGINEERED SYSTEMS ADVANCED PNEUMATIC TUBES INC AGC INC AIR CONTROL INCORPORATED AIR SYSTEMS INC AIR SYSTEMS SERVICE & CONSTRUCTION LLC AIRCO COMMERCIAL SERVICES INC AIRCO MECHANICAL INC AIRTECH MECHANICAL INC A K AIR SYSTEMS LLC AKIMA CONSTRUCTION SERVICES ALB INC ALLIANCE MECHANICAL SERVICES ALL TEMPERATURE SERVICE AIR CONDITIONING INC ALLIED HEATING & AIR CONDITIONING ALPINE MECHANICAL SERVICE COMPANY INC ALTEN CONSTRUCTION INC AMERICAN AIR SYSTEMS INC AMERICAN CLOVER CONSTRUCTION AMERICAN CONTRACTORS INC AMORES MECHANICAL INC AMORES PLUMBING CO AMS HEATING INC ANDERSON ROWE & BUCKLEY INC APCOMPOWER INC APOLLO MECHANICAL CONTRACTORS AQUA DUCT COMMERCIAL PLUMBING INC ARB INC ARC PERFECT SOLUTIONS DBA WELDING SERVICES ARMER NORMAN & ASSOCIATES INC ATLANTIC PLANT MAINTENANCE INC AUTOMATED SOLUTIONS GROUP AXIS MECHANICAL INCORPORATED AYOOB & PEERY PLUMBING CO INC AZCO INC AZTEC SOLAR INC AZZ WSI LLC B3 MECHANICAL INC BABCOCK & WILCOX CONSTRUCTION CO LLC BACON PLUMBING CO INC BAY CITY MECHANICAL INC BAY CITY MECHANICAL SERVICE INC BAYARDO MECHANICAL SOLUTIONS BAYLINE MECHANICAL INC BAYVALLEY MECHANICAL INC BECHTEL CONSTRUCTION COMPANY BEL AIR MECHANICAL INC BELL PRODUCTS INC BELLANTI PLUMBING INC BENICIA PLUMBING INC BERKELEY PLUMBING & HEATING CO INC BEST CONTRACTING SERVICES INC BETTER WAY PLUMBING & REPAIRS INC BIG PIPE MECHANICAL BILFINGER INDUSTRIAL SERVICES BLACK SEA CORP BLUE PACIFIC PLUMBING INC DBA BONESO BROTHERS CONSTRUCTION INC BRAHMA INDUSTRIAL SERVICES INC BROADWAY MECHANICAL CONTRACTORS INC BROTHERS ENERGY INCORPORATED BROWN 3 PLUMBING COMPANY,INC C ROGERS PLUMBING INC CALI CLIMATE MECHANICAL CALIFORNIA COOKING INC CALIFORNIA PLUS ENGINEERING INC CALIFORNIA UNITED MECHANICAL INC CARRIER CORPORATION CASTRO PLUMBING SERVICES INC CENTERLINE PIPING CER MECHANICAL CORPORATION CHM MECHANICAL INC CHAMPION INDUSTRIAL CONTRACTORS INC CHECKMATE MECHNICAL LLC CHERNE CONTRACTING CORPORATION CHIEF CONSTRUCTION SERVICES INC CITY MECHANICAL INC CITY PREFERRED PLUMBING INC CLIMATECARE MECHANICAL SERVICE LLC CLIMATECH MECHANICAL SERVICES INC CLIMATE PROS LLC CNS MECHANICAL INC COATS PLUMBING COLD AIR REFRIGERATION INC DBA COLD TEMP SOLUTIONS COLD ROOM SOLUTIONS COLOMBO SALES & ENGINEERING INC COMACK PLUMBING COMFORT AIR INC COMFORT AIR MECHANICAL SYSTEMS INC COMFORT DYNAMICS INC COMFORT SYSTEMS HVAC COMMERCIAL REFRIGERATION COMPASS REFRIGERATION INC CONSTRUCTION & TURNAROUND SERVICES LLC CONTI CORPORATION CONTRA COSTA BUILDING AND CONSTRUCTION CONTRA COSTA CLIMATE CONTROL CONTRA COSTA ELECTRIC INC CONTROL AIR ENTERPRISES LLC COOL TECH MECHANICAL INC CORE CONSTRUCTION BUILDERS AND ASSOCIATES INC COREY DELTA CONSTRUCTORS INC CRITCHFIELD MECHANICAL INC CROWN ENERGY SERVICES CROWN MECHANICAL INC DAN ELECTRIC DANICK MECHANICAL INC DANIEL LARRATT PLUMBING INC DDK MECHANICAL INC DE BELLA MECHANICAL INC DEGREE HVAC INC DEHARO MECHANICAL INC DELPHI ENTERPRISES INC DBA AQUA DESERT MECHANICAL INC DINELLI PLUMBING INCORPORATED Dome Construction Corporation DORMATECH MECHANICAL SYSTEMS INC DOTY BROS EQUIPMENT CO DOWDLE & SONS MECHANICAL INC DPW INC DRAGADOS USA/FLATIRON WEST/SUKUT CONSTRUCTION JV DUBLIN MECHANICAL CONTRACTORS DX COOLING & HEATING INC EDGINGTON PLUMBING INC EGAN PLUMBING INC ENERGY MECHANIX INC ENVIRONMENTAL SYSTEMS INC OF ENVISE ERNST MECHANICAL COMPANY ESTES COMMERCIAL REFRIGERATION INC EXENTIAL U.S., INC. 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