Civic Intelligence

Ua Local No 159

EIN 94-6430804 • 501(c)9 • Dublin, CA

Profile

To provide health and welfare benefits to eligible active and retired employees and their dependents in this multiemployer plan.

4160 DUBLIN BLVD Suite 100Dublin, CA 94568

n/a

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

81st percentile

0.25x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

90th percentile

0.37x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2023

Net Margin

54th percentile

6.2%

Higher net margin than 54% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

50th percentile

4.6%

Faster asset growth than 50% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

44th percentile

4.5%

Faster revenue growth than 44% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Assets

Up

$11,366,891

Up $407,747 (+3.7%) from 2023

Liabilities

Down

$2,637,523

Down $135,209 (-4.9%) from 2023

Net Assets

Up

$8,729,368

Up $542,956 (+6.6%) from 2023

Revenue

Up

$7,442,562

Up $21,828 (+0.3%) from 2023

Expenses

Up

$7,172,508

Up $212,223 (+3.0%) from 2023

Net Income

Down

$270,054

Down $190,395 (-41%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2011: $6,805,421Liabilities 2011: $1,515,445Net Assets 2011: $5,289,9762011Assets 2012: $7,107,080Liabilities 2012: $1,566,930Net Assets 2012: $5,540,1502012Assets 2013: $7,420,124Liabilities 2013: $1,830,069Net Assets 2013: $5,590,0552013Assets 2014: $7,453,736Liabilities 2014: $1,913,302Net Assets 2014: $5,540,4342014Assets 2015: $7,571,318Liabilities 2015: $2,025,361Net Assets 2015: $5,545,9572015Assets 2017: $8,323,054Liabilities 2017: $2,322,731Net Assets 2017: $6,000,3232017Assets 2018: $9,643,351Liabilities 2018: $2,760,320Net Assets 2018: $6,883,0312018Assets 2019: $10,674,846Liabilities 2019: $3,013,824Net Assets 2019: $7,661,0222019Assets 2020: $10,504,259Liabilities 2020: $2,892,430Net Assets 2020: $7,611,8292020Assets 2021: $11,472,796Liabilities 2021: $2,836,069Net Assets 2021: $8,636,7272021Assets 2022: $10,473,868Liabilities 2022: $2,759,435Net Assets 2022: $7,714,4332022Assets 2023: $10,959,144Liabilities 2023: $2,772,732Net Assets 2023: $8,186,4122023Assets 2024: $11,366,891Liabilities 2024: $2,637,523Net Assets 2024: $8,729,3682024

Highlighted filing

2024

Assets$11,366,891
Liabilities$2,637,523
Net Assets$8,729,368

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $4,097,724Expenses 2011: $4,280,031Net Income 2011: -$182,3072011Revenue 2012: $4,895,374Expenses 2012: $4,697,041Net Income 2012: $198,3332012Revenue 2013: $5,584,946Expenses 2013: $5,317,923Net Income 2013: $267,0232013Revenue 2014: $5,207,277Expenses 2014: $5,281,163Net Income 2014: -$73,8862014Revenue 2015: $5,453,234Expenses 2015: $5,333,972Net Income 2015: $119,2622015Revenue 2017: $6,151,283Expenses 2017: $6,143,374Net Income 2017: $7,9092017Revenue 2018: $8,082,430Expenses 2018: $7,078,922Net Income 2018: $1,003,5082018Revenue 2019: $8,702,993Expenses 2019: $8,078,318Net Income 2019: $624,6752019Revenue 2020: $7,683,738Expenses 2020: $7,608,654Net Income 2020: $75,0842020Revenue 2021: $7,459,402Expenses 2021: $6,912,427Net Income 2021: $546,9752021Revenue 2022: $7,099,937Expenses 2022: $6,836,238Net Income 2022: $263,6992022Revenue 2023: $7,420,734Expenses 2023: $6,960,285Net Income 2023: $460,4492023Revenue 2024: $7,442,562Expenses 2024: $7,172,508Net Income 2024: $270,0542024

Highlighted filing

2024

Revenue$7,442,562
Expenses$7,172,508
Net Income$270,054

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 23, 2025
Return Version
2023v6.0
Gross Receipts
$7,442,562
Mission and Program Overview

Mission

To provide health and welfare benefits to eligible active and retired employees and their dependents.

To provide health and welfare benefits in this multiemployer plan.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$8,186,412$8,729,368▲ $542,956
Investments in Publicly Traded Securities$7,717,760$8,339,104▲ $621,344
Savings and Temporary Cash Investments$1,585,423$1,686,837▲ $101,414
Cash and Non-Interest-Bearing Accounts$866,961$760,843▼ $106,118
Accounts Receivable$789,000$577,000▼ $212,000
Prepaid Expenses and Deferred Charges$0$3,107▲ $3,107
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$10,959,144$11,366,891▲ $407,747
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$2,720,000$2,600,000▼ $120,000
Accounts Payable and Accrued Expenses$52,732$37,523▼ $15,209
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$2,772,732$2,637,523▼ $135,209
Net Assets / Fund Balance
Total Net Assets Fund Balance$8,186,412$8,729,368▲ $542,956
Total Liabilities and Net Assets / Fund Balance$10,959,144$11,366,891▲ $407,747
Compensation and Service Providers

Board Members and Trustees

NameTitle
Nick Goodwintrustee - CHAIRMAN
Alex HallTrustee - CO-CHAIR
Bill Cawley IiiTrustee
Jason LesterTrustee
Michael LescureTrustee
Robert SewellTrustee
See Sch O for CompensationInformation

Highest Paid Contractors

ContractorServicesLocationCompensation
Health Services Benefit AdministrContract Admin4160 Dublin Blvd Suite 100, Dublin, CA 94568$135,861
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$7,093,933
Investment Income
$348,629
Other Revenue
$0
Change in Net Assets
$270,054

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,434,363
Revenue Not Reported on Financial Statements
$8,199
Revenue Not Reported on Form 990
$272,902
Total Revenue per Audited Statements
$7,707,265
Total Revenue per Form 990
$7,442,562
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$450,757
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$6,721,751
Fees for Services Management---$230,016
Fees for Services Other---$81,695
Fees for Services Accounting---$78,140
Fees for Services Legal---$35,848
Office Expenses---$12,885
Fees for Service Investment Mgmnt Fees---$8,199
Conferences and Meetings---$1,678
Other Expenses---$1,587
Total Functional Expenses$0$0$0$7,172,508

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,284,309
Total Expenses per Audited Statements$7,284,309
Total Expenses per Form 990$7,172,508
Expenses Not Reported on Financial Statements$-111,801
Other Expense Adjustments$-120,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accumulated Eligibility Credits$2,530,000
Claims Payable and Ibnr$61,000
Premiums Payable$9,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 3:

The governing body has delegated management duties to a third-party administrator.

FORM 990, PART VI, SECTION A, LINE 8B:

The organization does not have a committee with authority to act on behalf of the governing body.

FORM 990, PART VI, SECTION B, LINE 11B:

The form 990 was provided to each of the trustees for review prior to filing.

FORM 990, PART VI, SECTION B, LINE 15:

The organization does not compensate trustees.

FORM 990, PART VI, SECTION C, LINE 19:

The organization makes its financial statements and governing documents available to the public upon request.

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 tax-exempt organizations. If you would like additional information, please contact the adminstrator.

Filing and Contact Details

Filer

Filer Name
Ua Local No 159
EIN
94-6430804
In Care Of
% HLTH SERVICES & BENEFIT ADMI
Phone
9258337300
Address
4160 DUBLIN BLVD Suite 100, Dublin, CA 94568

Signing Officer

Name
Nick Goodwin
Title
Chairman
Phone
9258337300
Signed
2025-04-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nick Goodwin
Formed
1993
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
0
Employees
83
Volunteers
0

Preparer

Firm
Withumsmithbrownpc
Address
6101 BOLLINGER CANYON RD STE 400, SAN RAMON, CA 94583
Preparer
Sunyoung Baek
Phone
9252779100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The board of trustees assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed.

Financial Statement Notes

PART X, LINE 2:

The Plan has analyzed the tax positions taken by the Plan and has concluded that, as of June 30, 2024 and 2023, 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 Plan 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:

Change in benefit obligations -$120,000

Raw XML AppendixShowing 400 of 470 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCUMULATED ELIGIBILITY CREDITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CLAIMS PAYABLE AND IBNR
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PREMIUMS PAYABLE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Plan has analyzed the tax positions taken by the Plan and has concluded that, as of June 30, 2024 and 2023, 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 Plan is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CHANGE IN BENEFIT OBLIGATIONS -$120,000
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B:
IRS990ScheduleD/TotalExpensesPerForm990Amt07172508
IRS990ScheduleD/TotalLiabilityAmt02600000
IRS990ScheduleD/TotalRevenuePerForm990Amt07442562
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07707265
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07284309
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BODY HAS DELEGATED MANAGEMENT DUTIES TO A THIRD-PARTY ADMINISTRATOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 WAS PROVIDED TO EACH OF THE TRUSTEES FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT COMPENSATE TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRUSTEES 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 TAX-EXEMPT ORGANIZATIONS. IF YOU WOULD LIKE ADDITIONAL INFORMATION, PLEASE CONTACT THE ADMINSTRATOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990 PART VII, SECTION A LINE 1A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0UA Local 159 PENSION TRUST FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1UA Local 159
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0942859426
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1940944925
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(5)
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0RETIREMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1LABOR UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04160 Dublin Blvd Suite 100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11308 Roman Way
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Dublin
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Martinez
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd094568
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IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0NAME OF RELATED ORGANIZATION: UA LOCAL 159 PRIMARY ACTIVITY: TO REPRESENT UNION MEMBERS, SPONSORING ORGANIZATION OF THE FILING ENTITY
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt1THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER TRUST THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR DEPENDENTS. AS OF JUNE 30, 2024, THERE ARE APPROXIMATELY 54 EMPLOYERS THAT CONTRIBUTE TO THE TRUST. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF THESE CONTRIBUTING EMPLOYERS, INCLUDING NAMES, ADDRESSES AND OTHER CONTACT 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 PARTS II THROUGH IV BY FEDERAL TAX CLASSIFICATION. ACCO ENGINEERED SYSTEMS AIR SYSTEMS SERVICE AND CONTRUCTION ALLIED HEATING & CONDITIONING ANDERSON, ROWE & BUCKLEY, INC. BACON PLUMBING CO. INC. BAY CITY MECHANICAL BELLANTI PLUMBING INC. BENICIA PLUMBING BERKELEY PLUMBING FRANK M. BOOTH, INC. CAL PACIFIC PLUMBING SYSTEMS CARRIER COMMERCIAL SERVICES COMFORT AIR INC DINELLI PLUMBING INCORPORATED DOWDLE & SONS, ANDREW PACIFIC RIM PLUMBING INC N.V. HEATHORN W.L. HICKEY SONS, INC K.S. KRUSE PLUMBING L.J. KRUSE CO. LAWSON MECHANICAL LESCURE CO., INC. CHM MECHANICAL MARELICH MECHANICAL MARTINEZ SHEET METAL MATRIX HG, INC. MONTEREY MECHANICAL P.M.I.-PERFORMANCE MECH., INC. PENNINGTON PLUMBING PETERSON MECHANICAL INC. J.R.PIERCE PLUMBING CO. J.W McCLENAHAN CO. PRIBUSS ENG INC. ROUNTREE PLUMBING THERMA INC. U A LOCAL NO 159 U A LOCAL NO 159 JATC SHAPELL PROPERTIES INC PAN PACIFIC MECHANICAL INC CENTRAL LABOR COUNCIL R E MILANO MONARCH MECHANICAL MURRAY COMPANY ALL TEMPERATURE SERVICE ATS OCEAN PARK MECHANICAL INC BAY CITY MECHANICAL SERVICE, LLC HARRIS BAY AREA LLC DDK MECHANICAL INC. TOPNOTCH MECHANICAL A. DANIELE & COMPANY CORE CONSTRUCTION BUILDERS & ASSOCIATES SILICON VALLEY MACHANICAL MICHAEL VENOSTA PLUMBING CITY PREFERRED PLUMBING INC.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS:
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE R, IDENTIFICATION OF RELATED ORGANIZATIONS:
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