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      <ReconcilationRevenueExpnssAmt>-41314</ReconcilationRevenueExpnssAmt>
      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingOtherInd methodOfAccountingOtherDesc="MODIFIED CASH">X</MethodOfAccountingOtherInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
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      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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      <HeldWorksArtGrp />
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      <CYMinus4YrEndwmtFundGrp />
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        <DepreciationAmt>1053057</DepreciationAmt>
        <BookValueAmt>540047</BookValueAmt>
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      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pat X Line 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE LOCAL HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE LOCAL IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.</ExplanationTxt>
      </SupplementalInformationDetail>
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      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
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        <PersonNm>Nick Goodwin</PersonNm>
        <TitleTxt>Business Manager</TitleTxt>
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        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
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        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
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        <TotalCompensationRltdOrgsAmt>317841</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Jason Lester</PersonNm>
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        <CompensationBasedOnRltdOrgsAmt>171893</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
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        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>77548</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>46620</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>306376</TotalCompensationRltdOrgsAmt>
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        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS OF THE ORGANIZATION ARE THE MEMBERS OF THE UNITED ASSOCIATION (U.A.) LOCAL NO. 159. THE MEMBERS OF U.A. LOCAL NO. 159 PAY DUES AT A RATE OF 6% OF GROSS WAGES, PLUS $.15 PER HOUR WORKED FOR RESIDENTIAL LABOR AGREEMENT PARTICIPANTS AND $.20 PER HOUR WORKED FOR MASTER LABOR AGREEMENT PARTICIPANTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DIRECTORS OF THE ORGANIZATION ARE ELECTED BY THE MEMBERS OF U.A. LOCAL 159. NO MEMBER HAS THE RIGHT TO VOTE AT ANY ELECTION UNLESS HE HAS BEEN A MEMBER IN GOOD STANDING IN THE LOCAL UNION WHERE THE VOTE IS BEING TAKEN FOR A PERIOD OF ONE (1) YEAR IMMEDIATELY PRIOR TO THE DATE OF THE ELECTION. ANY MEMBER WHO OWES OR HAS PAID A REINSTATEMENT FEE WITHIN A PERIOD OF ONE (1) YEAR IMMEDIATELY PRIOR TO THE DATE OF THE ELECTION IS NOT ELIGIBLE TO VOTE IN ANY LOCAL UNION ELECTION. MEMBER CONTRACTORS DO NOT HAVE THE RIGHT TO VOTE UNTIL SIX (6) MONTHS AFTER THE MEMBER HAS TERMINATED HIS BUSINESS OR FINANCIAL INTEREST IN ANY BUSINESS DIRECTLY CONNECTED WITH THE PLUMBING AND PIPE FITTING INDUSTRY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DOES NOT HAVE A COMMITTEE TO ACT ON BEHALF OF THE GOVERNING BODY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B:</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 WAS PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19:</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST, THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL INFORMATION AVAILABLE TO THE PUBLIC.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 1:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION PREPARES ITS FINANCIAL STATEMENTS ON A MODIFIED CASH BASIS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE LOCAL'S EXECUTIVE BOARD ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.</ExplanationTxt>
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          <CityNm>Martinez</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
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        <PublicCharityStatusTxt>N/A</PublicCharityStatusTxt>
        <DirectControllingEntityName>
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        </DirectControllingEntityName>
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      </IdRelatedTaxExemptOrgGrp>
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      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
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      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
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</Return>