<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-04-19T11:35:08-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>942607219</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>J H LEE ACCOUNTANCY CORPORATION</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>333 HEGENBERGER RD 300</AddressLine1Txt>
        <CityNm>OAKLAND</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94621</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>201868671</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SAN FRANCISCO ROOFERS</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>LABOR-MANAGEMENT TRUST</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SANF</BusinessNameControlTxt>
      <PhoneNum>4155080261</PhoneNum>
      <USAddress>
        <AddressLine1Txt>150 EXECUTIVE PARK BLVD STE 3625</AddressLine1Txt>
        <CityNm>SAN FRANCISCO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>941343315</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SALVADOR RICO</PersonNm>
      <PersonTitleTxt>SECRETARY</PersonTitleTxt>
      <PhoneNum>4155080261</PhoneNum>
      <SignatureDt>2024-03-28</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JOSE</PersonFirstNm>
        <PersonLastNm>PADILLA</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CHUCK H HA</PreparerPersonNm>
      <PTIN>P00094067</PTIN>
      <PhoneNum>5106320340</PhoneNum>
      <PreparationDt>2024-03-28</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <TypeOfOrganizationTrustInd>X</TypeOfOrganizationTrustInd>
      <GrossReceiptsAmt>1373</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <InvestmentIncomeAmt>1373</InvestmentIncomeAmt>
      <TotalRevenueAmt>1373</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>700</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>4000</OtherExpensesTotalAmt>
      <TotalExpensesAmt>4700</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-3327</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>312841</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>309514</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>312841</BOYAmt>
        <EOYAmt>309514</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>312841</BOYAmt>
        <EOYAmt>309514</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>312841</BOYAmt>
        <EOYAmt>309514</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO ENFORCE THE TERMS OF THE COLLECTIVELY BARGAINED LABOR AGREEMENT AND TO PRESERVE AND PROTECT WORK OPPOTUNITIES FOR SIGNATORY ROOFING CONTRACTORS AND THE UNION CRAFTSMEN THEY EMPLOY. IMPROVE COMMUNICATION AND WORKING RELATIONSHIPS BETWEEN MANAGEMENT AND LABOR, ENHANCING THE COMPETITIVENESS AND ECONOMIC DEVELOPMENT OF THE UNIONIZED ROOFING INDUSTRY IN THE SAN FRANCISCO BAY AREA, AND ADOPTING INNOVATIVE JOINT APPROACHES TO ORGANIZATIONAL EFFECTIVENESS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>IMPLEMENTING CONTRACT COMPLIANCE PROGRAMS BY ENGAGING SERVICES OF LAWYERS, PREVAILING WAGE COMPLIANCE SPECIALIST AND JOB SITE INVESTIGATOR. PROMOTING IMPROVED COMMUNICATION AND COOPERATION BETWEEN LABOR AND MANAGEMENT.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>IMPLEMENTING CONTRACT COMPLIANCE PROGRAMS BY ENGAGING SERVICES OF LAWYERS, PREVAILING WAGE COMPLIANCE SPECIALIST AND JOB SITE INVESTIGATOR. PROMOTING IMPROVED COMMUNICATION AND COOPERATION BETWEEN LABOR AND MANAGEMENT.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICHARD LAWSON</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SALVADOR RICO</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PETER LANG</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK BLEDSOE</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>SALVADOR RICO</PersonNm>
        <USAddress>
          <AddressLine1Txt>150 EXECUTIVE PARK BLVD 3625</AddressLine1Txt>
          <CityNm>SAN FRANCISCO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94134</ZIPCd>
        </USAddress>
        <PhoneNum>4155080261</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES INSURANCE 4,000 TOTAL 4,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>2,124 2,124 LESS ACCUMULATED DEPRECIATION 2,124 2,124 TOTAL 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO ENFORCE THE TERMS OF THE COLLECTIVELY BARGAINED LABOR AGREEMENT AND TO PRESERVE AND PROTECT WORK OPPOTUNITIES FOR SIGNATORY ROOFING CONTRACTORS AND THE UNION CRAFTSMEN THEY EMPLOY. IMPROVE COMMUNICATION AND WORKING RELATIONSHIPS BETWEEN MANAGEMENT AND LABOR, ENHANCING THE COMPETITIVENESS AND ECONOMIC DEVELOPMENT OF THE UNIONIZED ROOFING INDUSTRY IN THE SAN FRANCISCO BAY AREA, AND ADOPTING INNOVATIVE JOINT APPROACHES TO ORGANIZATIONAL EFFECTIVENESS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>IMPLEMENTING CONTRACT COMPLIANCE PROGRAMS BY ENGAGING SERVICES OF LAWYERS, PREVAILING WAGE COMPLIANCE SPECIALIST AND JOB SITE INVESTIGATOR. PROMOTING IMPROVED COMMUNICATION AND COOPERATION BETWEEN LABOR AND MANAGEMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
