2026-08-06T08:53:26-05:00 2025-06-30 WITHUMSMITHBROWNPC 6101 BOLLINGER CANYON RD STE 400 SAN RAMON CA 94583 990 2024-07-01 941285319 UA LOCAL 38 HEALTH & WELFARE TRUST FD OF SF MARIN SONOMA LAKE & MENDO COUNTIES % MARIA C RIVERA UALO 4156262000 1621 MARKET STREET Suite 400 SAN FRANCISCO CA 94103 LARRY MAZZOLA JR CHAIRMAN 4156262000 2026-07-27 true true JESSICA R ROSTER P01317380 9252779100 2024 2025-03-06 01:10:19Z X LARRY MAZZOLA JR 1621 MARKET STREET 400 SAN FRANCISCO CA 94103 49345769 false X N/A X 1954 CA TO PROVIDE HEALTH AND WELFARE AND TAX-ADVANTAGED HEALTH BENEFITS FOR QUALIFIED MEDICAL EXPENSE REIMBURSEMENT BENEFITS TO ELIGIBLE PARTICIPANTS IN THIS MULTIEMPLOYER PLAN IN ACCORDANCE WITH PLAN TERMS AND APPLICABLE CB AGREEMENTS. 11 0 0 0 0 0 0 0 38841312 45691071 469955 404420 0 0 39311267 46095491 0 0 42098540 43842763 446749 507087 0 0 0 892581 1241650 43437870 45591500 -4126603 503991 14229826 16508377 19305259 20865229 -5075433 -4356852 X To provide health and welfare and tax-advantaged health benefits for qualified medical expense reimbursement benefits to eligible participants in this multiemployer plan in accordance with plan terms and applicable collective bargaining agreements. false false Provided health and welfare and tax-advantaged health benefits for qualified medical expense reimbursement benefits to eligible participants in this multiemployer plan in accordance with plan terms and applicable collective bargaining agreements. 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 0 false false false false false false false false X 11 0 false false false false false false false true true false false true true true true true true false false false CA X MARIA C RIVERA 4156262000 1621 MARKET STREET SUITE 400 SAN FRANCISCO CA 94103 X X LARRY MAZZOLA JR CHAIRMAN 0.1 0.0 X X 0 0 0 FRED NURISSO CO-CHAIRMAN 0.1 0.0 X X 0 0 0 FRANK REARDON SECRETARY 0.1 0.0 X X 0 0 0 ARMAND KILIJIAN TREASURER 0.1 0.0 X X 0 0 0 BILL BLACKWELL TRUSTEE 0.1 0.0 X 0 0 0 MICHAEL BUCKLEY TRUSTEE, TERM. 5/2/2025 0.1 0.0 X 0 0 0 JOHN CHIARENZA TRUSTEE 0.1 0.0 X 0 0 0 ROBERT BUCKLEY JR TRUSTEE 0.1 0.0 X 0 0 0 RJ FERRARI TRUSTEE 0.1 0.0 X 0 0 0 TONY GUZZETTA TRUSTEE 0.1 0.0 X 0 0 0 ALEX HALL TRUSTEE 0.1 0.0 X 0 0 0 JOHN CORSO ALTERNATE TRUSTEE 0.1 0.0 X 0 0 0 Kevin Caracciolo TRUSTEE 0.1 0.0 X 0 0 0 SEE SCHEDULE O FOR COMPENSATION PAID BY RELATED PARTIES 0.0 0.0 X 0 0 0 0 0 0 0 false false false LAW FIRM OF JAMES P BAKER 3701 SACRAMENTO ST SUITE 191 SAN FRANCISCO CA 94118 LEGAL SERVICES 108243 1 0 EMPLOYER CONTRIBUTIONS 900099 40098845 40098845 PARTICIPANT CONTRIBUTIONS 900099 1065076 1065076 MEDICARE PART D INCOME 900099 245801 245801 MISCELLANEOUS INCOME 900099 281349 281349 SUBSIDY INCOME 900099 4000000 4000000 45691071 272506 272506 0 0 0 0 0 3382192 3250278 131914 131914 131914 0 0 0 0 0 0 0 0 0 0 46095491 45691071 0 404420 X 0 0 0 43842763 0 0 262166 131557 85502 27862 0 237143 108233 0 0 34991 483560 0 111234 52239 0 57863 13728 0 7617 0 0 0 129334 OTHER EXPENSES 5708 45591500 X 2475765 3204160 68356 92785 0 0 3595500 4588460 0 0 0 0 0 0 0 0 0 0 0 0 8047218 8572684 0 0 0 0 0 0 42987 50288 14229826 16508377 60600 43905 0 0 36746 40297 0 0 0 0 0 0 0 0 0 0 19207913 20781027 19305259 20865229 X 0 0 0 0 -5075433 -4356852 -5075433 -4356852 14229826 16508377 503991 214590 X X false true X true false 0 CLAIMS PAYABLE AND IBNR 250227 PREMIUMS PAYABLE 195417 ACCUMULATED ELIGIBILITY CREDITS 20130000 DUE TO BROKER 12173 DUE TO UA LOCAL 38 TRUST FUNDS 193210 20781027 X 46275090 214590 214590 46060500 34991 34991 46095491 43971044 43971044 34991 1585465 1620456 45591500 FORM 990, PART X, LINE 2: THE TRUST'S ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRUST AND HAS CONCLUDED THAT, AS OF JUNE 30, 2025 and 2024, 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 TRUST IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS; 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 1A: THE JOINT ADMINSTRATION OFFICE FILED ONE FORM 1099 ON BEHALF OF ALL THE ORGANIZATIONS THEY ADMINISTER FOR THE VARIOUS INDEPENDENT CONTRACTORS. THEREFORE, THIS QUESTION HAS BEEN ANSWERED ZERO FOR THIS ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B: A COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD OF TRUSTEES FOR REVIEW. REVIEW OF THE FORM 990 WAS CONDUCTED BY THE BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C: TRUSTEES ARE REQUIRED TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS ON AN ANNUAL BASIS. IF A PROPOSED TRANSACTION MIGHT CONSTITUTE A PROHIBITED TRANSACTION, TRUST FUND COUNSEL WILL BE CONSULTED AND ADDITIONAL ACTION WILL BE TAKEN AS APPROPRIATE TO ENSURE THAT THE PROPOSED TRANSACTION WILL NOT BE CONDUCTED WITHOUT FUND COUNSEL'S WRITTEN APPROVAL. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS OR CONFLICT-OF-INTEREST POLICY AVAILABLE TO THE PUBLIC. UPON REQUEST, THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL INFORMATION AND CONFLICT-OF-INTEREST POLICY AVAILABLE TO THE ORGANIZATION'S PARTICIPANTS. FORM 990, PART VII, SECTION A, LINE 1A: TRUSTEES ARE NOT COMPENSATED BY THE TRUST. 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 TRUST FUND OFFICE. FORM 990, PART IX, LINE 7: OTHER SALARY AND WAGES IS BASED ON AN ALLOCATION OF SALARY AND WAGES PROVIDED BY THE U.A. LOCAL 38 TRUST FUND ADMINISTRATION (JOINT ADMINISTRATIVE OFFICE) OF SAN FRANCISCO, MARIN, SONOMA, LAKE AND MENDOCINO COUNTIES, FOR PROVIDING SERVICES TO THE TRUST FUND. THE TRUST FUND REIMBURSES THE JOINT ADMINISTRATIVE OFFICE FOR THESE COSTS. FORMS W-3 AND W-2 ARE FILED BY THE JOINT ADMINISTRATIVE OFFICE TO REPORT THE FULL AMOUNT OF SALARIES AND WAGES, WHICH INCLUDES THE PORTION OF SALARY AND WAGES ALLOCATED TO THIS TRUST FUND. FORM 990, PART XII, LINE 2B: THE ACCOMPANYING AMENDED FORM 990 INCLUDES THE COMBINED FINANCIAL ACTIVITY OF THE UA LOCAL 38 HEALTH & WELFARE PLAN AND THE UA LOCAL 38 HEALTH REIMBURSEMENT ARRANGEMENT PLAN, WHICH ARE RELATED BENEFIT PLANS UNDER COMMON SPONSORSHIP THAT UTILIZE THE SAME EMPLOYER IDENTIFICATION NUMBER. SEPARATE AUDITED FINANCIAL STATEMENTS WERE ISSUED FOR EACH PLAN FOR THE YEAR ENDED JUNE 30, 2025. NO CONSOLIDATED AUDITED FINANCIAL STATEMENTS WERE PREPARED. THE FINANCIAL INFORMATION PRESENTED IN THIS RETURN IS DERIVED FROM THE AGGREGATION OF THOSE SEPARATE AUDITED FINANCIAL STATEMENTS, WITH INTERCOMPANY BALANCES ELIMINATED. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A BOARD OF TRUSTEES THAT ASSUMES RESPONSIBILTY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED. ua local 38 vacation trust fund 1621 market st SUITE 400 san francisco CA 94103 237057766 BENEFITS CA 501(C)(9) N/A NA false UA local 38 supplemental unemployment be 1621 market st SUITE 400 san francisco CA 94103 946398563 BENEFITS CA 501(C)(9) N/A NA false ua local 38 jury duty 1621 market st SUITE 400 san francisco CA 94103 946398561 BENEFITS CA 501(C)(9) N/A NA false ua local 38 defined benefit pension 1621 market st SUITE 400 san francisco CA 94103 941285319 BENEFITS CA 501(A) N/A NA false ua local 38 apprentice training trust 1621 market st SUITE 400 san francisco CA 94103 237010420 TRAININGS CA 501(C)(3) SCHOOL NA false ua local 38 scholarship trust fund 1621 Market Street STE 400 San Francisco CA 94103 946398562 SCHOLARSHIP CA 501(C)(9) N/A NA false united association of journeyman & 38 PP 1621 Market Street STE 400 San Francisco CA 94103 941073900 LABOR UNION CA 501(C)(5) N/A NA false ua local 38 childcare trust fund 1621 Market Street STE 400 San Francisco CA 94103 856255785 BENEFITS CA 501(C)(9) N/A NA false false false false false false false false false false false false false false false false false false false true TRANSFER FROM JURISDICTIONAL TRUST S 1500000 TRANSFER FROM CAMP KONOCTI TRUST S 2500000 FORM 990, 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 179 EMPLOYERS THAT CONTRIBUTE TO THE TRUST. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF THESE CONTRIBUTING EMPLOYERS, INCLUDING NAMES, ADDRESSES AND OTHER CONTAC 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 PART II THROUGH IV BY FEDERAL TAX CLASSIFICATION. A & B MECHANICAL INC A. DANIELE & COMPANY ABCO MECHANICAL CONTRACTORS ABM BUILDING & ENERGY SOLUTIONS ACCO ENGINEERED SYSTEMS ADVANCED PNEUMATIC TUBES INC AGC INC AIR SYSTEMS INC AIR SYSTEMS SERVICE AND CONSTRUCTION AIRCO MECHANICAL INC ALL TEMPERATURE SERVICE AIR CONDITIONING ALLIED HEATING & AIR AMAZON MECHANICAL AMERICAN AIR CONDITIONING AMORES MECHANICAL INC AMORES PLUMBING COMPANY INC AMOS & ANDREWS, INC ANDERSON ROWE & BUCKLEY AP PLUMBING & FILE, INC. APPLIED PROCESS COOLING CORP ARC PERFECT SOLUTIONS INC AXIS MECHANICAL INC. AYOOB & PEERY PLUMBING CO BACON PLUMBING COMPANY BAUMAN LANDSCAPE & CONSTRUCTION INC BAY AREA MECHANICAL LLC. BAY AREA PIPE & EQUIPMENT INC. BAY CITY MECHANICAL INC BAY CITY MECHANICAL SERVICE LLC BAY ENGINEERING LLC BAYLINE MECHANICAL INC BEL AIR MECHANICAL INC BELL PRODUCTS INC BELLANTI PLUMBING INC BERKELEY PLUMBING BIG PIPE MECHANICAL BROADWAY MECHANICAL CONTRACTORS INC BROTHERS ENERGY INC CAL PACIFIC PLUMBING SYSTEMS CALIFORNIA CLIMATE SYSTEMS CALIFORNIA UNITED MECHANICAL INC CARRIER CORP CHAMPION INDUSTRIAL CONTRACTORS INC CHM MECHANICAL INC CIARI PLUMBING & HEATING INC CITY MECHANICAL INC CITY PREFERRED PLUMBING INC CIW AND SONS PLUMBING CLIMATE PROS LLC CNS MECHANICAL INC COLD AIR PERFORMANCE & HEATING INC COLD ENGINEERING INC COLD ROOM SOLUTIONS INC COMFORT AIR INC COMFORT AIR MECHANICAL SYSTEMS (CAMS) COMFORT DYNAMICS INC CONTROL AIR ENTERPRISES LLC COOL BREEZE REFRIGERATION INC CORE CONSTRUCTION BUILDERS & ASSOC CR REICHEL ENGINEERING CO INC CRITCHFIELD MECHANICAL INC DAIKIN APPLIED DANIEL LARRATT PLUMBING INC DEHARO MECHANICAL INC DESERT MECHANICAL INC DGS STATE OF CALIFORNIA DINELLI PLUMBING INC DOLESE PLUMBING INC DORMATECH MECHANICAL SYSTEMS INC DOWDLE & SONS MECHANICAL INC DPW INC E MITCHELL INC EGAN PLUMBING INC EGC FAMILY PLUMBING INC EMCOR SERVICE-MESA ENERGY SYSTEMS INC ESTES COMMERCIAL REFRIGERATION INC FRANK M BOOTH INC FREIGHT TRAIN REFRIGERATION GOLDEN GATE BRIDGE GRID ONE SOLUTIONS GROFF PLUMBING LLC HARRIS BAY AREA LLC HOOD TIME WELDING LLC ICOM MECHANICAL IMPRESSIVE PLUMBING INDOOR COMFORT SOLUTIONS INDOOR ENVIRONMENTAL SERVICES (IES) INTECH MECHANICAL INTEGRITY FIRST PLUMBING INC. JAMES BRENEMAN JET MECHANICAL, INC. JOHNSON CONTROLS/CAL-AIRCONDITIONING JW MCCLENAHAN CO KAMRAN METALWORKS INC KDS PLUMBING INC KEY MECHANICAL CO KIEWIT INFRASTRUCTURE WEST CO. KINETIC SYSTEMS INC KINETICS MECHANICAL SERVICES INC KMC PLUMBING COMPANY LARRATT BROS PLUMBING INC LAWSON MECHANICAL CONTRACTORS LEFEVRE WELDING INC LESCURE COMPANY INC LJ KRUSE COMPANY MADLEM MECHANICAL INC MAINLINE PLUMBING MALCOLM PLUMBING AND MECHANICAL MARELICH MECHANICAL CO MARINA MECHANICAL MASTERSON PLUMBING MATRIX HG INC MCGUIRE & HESTER MCPHAILS FUEL CO MID-VALLEY PLUMBING INC OWR MECHANICAL INC; DBA MONARCH MECHANICAL MONTEREY MECHANICAL MSR MECHANICAL LLC MURRAY PLUMBING & HEATING CORPORATION NEW FOUND GROWTH CONSTRUCTION CORP NV HEATHORN CO O.C. MCDONALD CO. INC. O'BRIEN MECHANICAL INC II OCEAN PARK MECHANICAL INC OLSSON PLUMBING OMNI MEHCANICAL SOLUTIONS PACIFIC COAST TRANE PACIFIC ENGINEERING & CONSTRUCTION PACIFIC MECHANICAL CORPORATION PAN PACIFIC PLUMBING COMPANY PARAGON MECHANICAL PATTON AIR CONDITIONING PCL CONSTRUCTION INC PERFORMANCE MECHANICAL INC (PMI) PERMACOLD ENGINEERING PETALUMA MECHANICAL INC PETERSON MECHANICAL INC POMI MECHANICAL INC PRIBUSS ENGINEERING INC PRIME MECHANICAL R & V REFRIGERATION INC REFRIGERATION SOLUTIONS INC RENKOW MECHANICAL RG PLUMBING RIGNEY PLUMBING INC RMI MECHANICAL INC ROEBER'S INC RMT LANDSCAPE CONTRACTORS INC ROUNTREE PLUMBING & HEATING INC SAN QUENTIN PRISON SHIMMICK/CEC JV SHOOTER & BUTTS INC SEIMANS BLDG TECHN INC SILICON VALLEY MECHANICAL INC SMITH & WHITELY REFRIGERATION SOUTHLAND INDUSTRIES SUMMERS PLUMBING & HEATING INC SUNBELT CONTROLS INC TEMPER INSULATION CO INC THERMA LLC THERMAL MECHANICAL INC TNT INDUSTRIAL CONTRACTORS INC TOPNOTCH MEHCANICAL INC TRANSLOGIC CORPORATION TYRRELL PLUMBING AND MECHANICAL INC. UA LOCAL 38 UA LOCAL 38 TRUST FUND UNIVERSITY MECHANICAL & ENG VEC VPM GENERAL BUILDING LLC WATERWORKS INDUSTRIES INC WB PLUMBING WESTATES MECHANICAL CORP INC WESTERN ALLIED MECHANICAL INC WESTERN ENGINEERING WESTERN WATER CONSTRUCTORS INC WHITE WATER PLUMBING INC WL HICKEY SONS INC YORK INTERNATIONAL