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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The Internal Revenue Service (IRS) has determined and informed the Fund by a letter dated February 1, 2001 that the Fund and related trust are tax exempt under section 501(c)3 of the Internal Revenue Code (IRC). The Fund has been amended since receiving the determination letter. However, the Fund's management and the Fund's tax counsel believe that the Fund is designed and is currently being operated in compliance with the applicable requirements of the IRC.Accounting principles require Fund management to evaluate tax positions taken by the Fund and recognize a tax liability (or asset) if the Fund has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. The Fund's management has analyzed the tax position taken by the Fund, and has concluded that as of the current period, there is no uncertain position taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.</ExplanationTxt>
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      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>Scholarship for the dependent children of members</GrantTypeTxt>
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        <CashGrantAmt>217500</CashGrantAmt>
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      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>Tuition Reimbursement</GrantTypeTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A copy of Form 990 will be given to the Board of Trustees for review and the chairman for signature.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Plumbers and Pipefitters Local 51 does not have a policy about disclosing governing documents, policies, and financial statemtents.</ExplanationTxt>
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          <CityNm>East Providence</CityNm>
          <StateAbbreviationCd>RI</StateAbbreviationCd>
          <ZIPCd>02915</ZIPCd>
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        <EIN>050499357</EIN>
        <PrimaryActivitiesTxt>Pension Fund</PrimaryActivitiesTxt>
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        <PublicCharityStatusTxt>N/A</PublicCharityStatusTxt>
        <DirectControllingEntityName>
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          <CityNm>East Providence</CityNm>
          <StateAbbreviationCd>RI</StateAbbreviationCd>
          <ZIPCd>02914</ZIPCd>
        </USAddress>
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        <PrimaryActivitiesTxt>Provide annuity benefits to members.</PrimaryActivitiesTxt>
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        <DirectControllingNACd>N/A</DirectControllingNACd>
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          <CityNm>East Providence</CityNm>
          <StateAbbreviationCd>RI</StateAbbreviationCd>
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        <PrimaryActivitiesTxt>Provide health benefits to members.</PrimaryActivitiesTxt>
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