2024-11-15T21:33:30-06:00 2023-12-31 WITHUMSMITHBROWNPC 6101 BOLLINGER CANYON RD STE 400 SAN RAMON CA 94583 990 2023-01-01 830487824 BOILERMAKERS LOCAL 549 APPRENTICESHIP AND TRAINING TRUST FUND % TIMOTHY JEFFERIES BOIL 9254271575 2191 PIEDMONT WAY PITTSBURG CA 94565 CHE ROCCHILD COORDINATOR 9254329376 2024-11-15 true true JAMES N BROWNING P01451906 9252779100 2023 2024-10-15 13:58:12Z CHE ROCCHILD 2191 PIEDMONT WAY PITTSBURG CA 94565 2392624 false X N/A X 2007 CA PROVIDES TRAINING SERVICES TO BOILERMAKER APPRENTICES. 5 5 9 0 0 0 0 0 3539899 2307924 31652 75402 0 0 3571551 2383326 0 0 0 0 762536 860604 0 0 0 983284 655630 1745820 1516234 1825731 867092 9856143 7787543 2949024 0 6907119 7787543 PROVIDES TRAINING SERVICES TO LOCAL 549 BOILERMAKER APPRENTICE MEMBERS. false false 1203253 2307924 APPRENTICE TRAINING SERVICES. 1203253 true false false false false false false false false false true false false false false true true false true false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 0 0 true 9 true false false false false false false false false false false false false X 5 5 false false false false false false false true false false false true true true true true true true true false CA X TIMOTHY JEFFERIES 9254329376 2191 PIEDMONT WAY Pittsburg CA 94596 X CHE O ROCCHILD COORDINATOR 40.0 0.0 X 161987 0 98031 STEVEN A BROWN INSTRUCTOR 40.0 0.0 X 127422 0 65789 Andrew R Hayes INSTRUCTOR 40.0 0.0 X 127422 0 63288 RANDY THOMAS TRUSTEE- EFF. 11/2023 2.0 0.0 X 5731 0 0 Tom Baca CHAirMAN 2.0 0.0 X 0 0 0 EDWARD MCWHORTER Co-Chairman 2.0 0.0 X 0 0 0 TIMOTHY JEFFERIES TRUSTEE 2.0 0.0 X 0 0 0 BILL HAMILTON TRUSTEE 2.0 0.0 X 0 0 0 422562 0 227108 3 false true false 0 0 EMPLOYER CONTRIBUTIONS 900099 1859221 1859221 EXPENSE REFUNDS 900099 300 300 MONTOYA TRAINING FUNDS 900099 49560 49560 JAC REIMBURSEMENTS 900099 389715 389715 MOST TRAINING REIMBURSEMENTS 900099 8407 8407 721 721 2307924 65700 65700 0 0 0 0 0 19000 9298 9702 9702 9702 0 0 0 0 0 0 0 0 0 0 0 2383326 2307924 0 75402 0 0 0 0 5731 5731 0 525855 392959 132896 179585 134689 44896 97065 72799 24266 52368 39276 13092 0 6250 4688 1562 16965 12724 4241 0 0 5290 5290 0 0 110733 83050 27683 506 380 126 0 135386 121847 13539 60181 45136 15045 0 1083 812 271 105436 79077 26359 0 0 11349 11349 7431 3716 3715 TRAINING SUPPLIES 195020 195020 1516234 1203253 312981 0 2466531 2933414 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4955127 100998 4602029 4854129 2787583 0 0 0 0 0 0 0 0 0 9856143 7787543 0 0 0 0 0 0 0 0 0 0 0 0 2949024 0 0 0 0 0 2949024 0 X 0 0 0 0 6907119 7787543 6907119 7787543 9856143 7787543 867092 13332 X X false true X true false X 1516551 1516551 3234625 4188 3230437 146700 39559 107141 57251 57251 0 4854129 0 0 X 2391368 13332 13332 2378036 5290 5290 2383326 1510944 1510944 5290 5290 1516234 PART X, LINE 2: Trust management has analyzed the tax positions taken by the Trust 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 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. true true true true false false false false false false false false false false false true false true LINE 3 - EXPLANATION OF NONDISCRIMINATION POLICY: BOILERMAKERS LOCAL 549 HAS THEIR EQUAL EMPLOYMENT OPPORTUNITY COMMISSION PLEDGE ON THEIR WEBSITE. IT IS ALSO COMMUNICATED DURING CAREER FAIR PRESENTATIONS (VIRTUAL AND IN PERSON) AND ON THEIR APPRENTICESHIP PROGRAM APPLICATION FORM. ALL OTHER COMMUNICATIONS ARE FROM WESTERN STATES JOINT APPRENTICESHIP COMMITTEE AND BOILERMAKERS NATIONAL APPRENTICESHIP PROGRAM. LINE 4 - EXPLANATION OF RECORDS NON-MAINTENANCE: B) NO SCHOLARSHIPS OR FINANCIAL ASSISTANCE IS PROVIDED. ALL INSTRUCTION IS PROVIDED UNDER THE TERMS OF A COLLECTIVE BARGAINING AGREEMENT. C) ALL COMMUNICATIONS REGARDING STUDENT ADMISSIONS ARE AVAILABLE ON THE BOILERMAKERS MAINTAINED WEBSITE "WWW.BOILERMAKERSLOCAL549.ORG" D) NONE FORM 990, SCHEDULE E, PART I, LINE 6A: THE TRUST RECEIVES ASSISTANCE FROM THE MONTOYA FUNDS OF CALIFORNIA WHICH ARE ALLOCATED TO THIS PROGRAM BASED UPON TRAINING HOURS PROVIDED TO THE STUDENTS. X false false false false false false false false false CHE O ROCCHILD COORDINATOR 154560 0 0 0 7427 0 80239 0 17792 0 260018 0 0 0 Andrew R Hayes INSTRUCTOR 127422 0 0 0 0 0 46148 0 17140 0 190710 0 0 0 STEVEN A BROWN INSTRUCTOR 127422 0 0 0 0 0 47963 0 17826 0 193211 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B: THERE IS NO COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B: MANAGEMENT AND TRUSTEES REVIEW A COPY OF THE 990 PRIOR TO FILING; ALL CONCERNS AND QUESTIONS ARE ADDRESSED PRIOR TO FILING FORM 990. FORM 990, PART VI, SECTION B, LINE 12C: THE PURPOSE OF THE CONFLICT OF INTEREST POLICY IS TO PROTECT THE ORGANIZATION'S INTEREST WHEN IT IS CONTEMPLATING ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF A TRUSTEE OF THE ORGANIZATION IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST. AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE TRUSTEES AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15: THE BOARD OF TRUSTEES COLLECTIVELY APPROVES COMPENSATION FOR ALL EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19: ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE UNION OFFICE DURING NORMAL BUSINESS HOURS. A COPY OF THE 990 IS ALSO AVAILABLE ON GUIDESTAR WEBSITE. PART XII, LINE 1, OTHER ACCOUNTING METHOD: MODIFIED CASH BASIS FORM 990, PART XII, LINE 2C: THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED.