MICHIGAN REGIONAL COUNCIL OF CARPENTERS EMPLOYEE BENES VEBA FD: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: MICHIGAN REGIONAL COUNCIL OF CARPENTERS EMPLOYEE BENES VEBA FD (EIN 38-3508105)
Tax period: 2021-05-01 to 2022-04-30
Filed: 2023-02-08
IRS object ID: 202310399349301616
Schema version: 2021v4.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-02-08T18:28:00-05:00	ReturnTs
Tax Period End	2022-04-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	203920878	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BULTYNCK & CO PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	15985 CANAL RD	AddressLine1Txt
City	CLINTON TOWNSHIP	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	480385021	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-05-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	383508105	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MICHIGAN REGIONAL COUNCIL OF	BusinessNameLine1Txt
Business Name Line2	CARPENTERS' EMPLOYEE BENEFITS FUND	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	MICH	BusinessNameControlTxt
Phone	2488139800	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 4540	AddressLine1Txt
City	TROY	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	480994540	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	TOM LUTZ	PersonNm
Person Title	CHAIRMAN	PersonTitleTxt
Phone	2486414950	PhoneNum
Signature	2023-02-08	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	THOMAS	PersonFirstNm
Person Last	LUTZ	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	CHRISTOPHER SCOTT CPAPFS MST	PreparerPersonNm
PTIN	P00380614	PTIN
Phone	5862867300	PhoneNum
Preparation	2023-02-08	PreparationDt

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2023-03-07 01:45:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	TOM LUTZ	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	400 RENAISSANCE CENTER	AddressLine1Txt
Address Line2	SUITE 1010	AddressLine2Txt
City	DETROIT	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48243	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$123,646,635	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	2000	FormationYr
Legal Domicile State	MI	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE HEALTH & WELFARE BENEFITS TO PARTICIPANTS IN ACCORDANCE WITH THE MULTI-EMPLOYER COLLECTIVE BARGAINING AGREEMENT.	ActivityOrMissionDesc
Voting Members Governing Body	14	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	88	TotalEmployeeCnt
Total Volunteers	14	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$81,554,094	PYProgramServiceRevenueAmt
CY Program Service Revenue	$85,372,620	CYProgramServiceRevenueAmt
PY Investment Income	$2,400,359	PYInvestmentIncomeAmt
CY Investment Income	$995,414	CYInvestmentIncomeAmt
PY Other Revenue	$41	PYOtherRevenueAmt
CY Other Revenue	$52,110	CYOtherRevenueAmt
PY Total Revenue	$83,954,494	PYTotalRevenueAmt
CY Total Revenue	$86,420,144	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$75,248,156	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$84,489,290	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,137,209	PYOtherExpensesAmt
CY Other Expenses	$2,814,406	CYOtherExpensesAmt
PY Total Expenses	$78,385,365	PYTotalExpensesAmt
CY Total Expenses	$87,303,696	CYTotalExpensesAmt
PY Revenues Less Expenses	$5,569,129	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$883,552	CYRevenuesLessExpensesAmt
Total Assets BOY	$78,059,386	TotalAssetsBOYAmt
Total Assets EOY	$71,378,696	TotalAssetsEOYAmt
Total Liabilities BOY	$61,016,616	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$67,449,564	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$17,042,770	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,929,132	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE HEALTH & WELFARE BENEFITS TO PARTICIPANTS IN ACCORDANCE WITH THE MULTI-EMPLOYER COLLECTIVE BARGAINING AGREEMENT.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	TO PROVIDE HEALTH & WELFARE BENEFITS TO PARTICIPANTS IN ACCORDANCE WITH THE MULTI-EMPLOYER COLLECTIVE BARGAINING AGREEMENT.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	111	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	88	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	14	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (true)	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	false	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BENESYS INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2488139800	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	700 TOWER DRIVE	AddressLine1Txt
Address Line2	SUITE 300	AddressLine2Txt
City	TROY	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48098	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
MIKE BARNWELL
TRUSTEE	Yes (X)	$0	$0	$0
DARIN BAYDOUN
TRUSTEE	Yes (X)	$0	$0	$0
TODD BEGEROWSKI
TRUSTEE	Yes (X)	$0	$0	$0
BRYAN DAVIS
TRUSTEE	Yes (X)	$0	$0	$0
DAVE ESCHNER
TRUSTEE	Yes (X)	$0	$0	$0
ROBERT HALIK
SECRETARY	Yes (X)	$0	$0	$0	Yes (X)
PAUL JEWELL
TRUSTEE	Yes (X)	$0	$0	$0
MIKE JACKSON JR
TRUSTEE	Yes (X)	$0	$0	$0
TOM LUTZ
CHAIRMAN	Yes (X)	$0	$0	$0
JAMES OLEKSINSKI
TRUSTEE	Yes (X)	$0	$0	$0
DAVE PEHRSON
TRUSTEE	Yes (X)	$0	$0	$0
TOM PORTER
TRUSTEE	Yes (X)	$0	$0	$0
JIM SCHULTZ
FORMER TRUST	Yes (X)	$0	$0	$0
KEITH TOBEL
TRUSTEE	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt	Address Line2ContractorAddress/USAddress/AddressLine2Txt
EXPRESS SCRIPTS
1 EXPRESS WAY	ST LOUIS	MO	63121	PRESCRIPTIONS	$20,372,464
BENESYS INC
700 TOWER DRIVE	TROY	MI	48098	ADMINISTRATION	$2,075,865	SUITE 300
HAP PREFERRED INCORPORATED
2850 WEST GRAND BLVD	DETROIT	MI	48202	NETWORK ACCESS	$839,650
ZELIS
2 CROSSROADS DRIVE	BEDMINSTER	NJ	07921	BILL REVIEW	$509,043
NOVARA TESIJA & CATENACCI PLLC
888 W BIG BEAVER ROAD	TROY	MI	48084	LEGAL	$310,474	SUITE 600

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	9	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS	525100	$71,046,595	$71,046,595
SELF PAYMENTS	525100	$14,326,025	$14,326,025

Field	Value	IRS element (for citing)
Total Program Service Revenue	$85,372,620	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,413,301	TotalRevenueColumnAmt
Related Or Exempt Func Income	$962	RelatedOrExemptFuncIncomeAmt
Exclusion	$1,412,339	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$36,808,604	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$37,226,491	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$417,887	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$417,887	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$417,887	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	561499	BusinessCd
Total Revenue Column	$52,110	TotalRevenueColumnAmt
Exclusion	$52,110	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$52,110	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$86,420,144	TotalRevenueColumnAmt
Related Or Exempt Func Income	$84,955,695	RelatedOrExemptFuncIncomeAmt
Exclusion	$1,464,449	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$84,489,290	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$1,854,445	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$269,715	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$45,429	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$149,549	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$23,317	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$230,436	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$14,499	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$178,653	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$48,363	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$87,303,696	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$6,438,651	BOYAmt
EOY	$7,682,362	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$3,078,043	BOYAmt
EOY	$7,698,308	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$6,960,136	BOYAmt
EOY	$7,771,947	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,208,080	BOYAmt
EOY	$1,781,122	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$60,142,651	BOYAmt
EOY	$46,055,399	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$231,825	BOYAmt
EOY	$389,558	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$78,059,386	BOYAmt
EOY	$71,378,696	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$114,458	BOYAmt
EOY	$48,195	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$60,902,158	BOYAmt
EOY	$67,401,369	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$61,016,616	BOYAmt
EOY	$67,449,564	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$17,042,770	BOYAmt
EOY	$3,929,132	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$17,042,770	BOYAmt
EOY	$3,929,132	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$78,059,386	BOYAmt
EOY	$71,378,696	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$883,552	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$4,093,304	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$8,136,782	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDesc	AmtAmt
BENEFIT OBLIG - FUTURE ELIGIBILITY	$56,790,000
BENEFIT OBLIG - CLAIMS IBNR	$7,976,782
BENEFIT OBLIG - CURRENT CLAIMS PAYAB	$2,170,631
RECIPROCITY PAYABLE	$570,180
UNSETTLED INVESTMENT PURCHASES	-$106,224

Field	Value	IRS element (for citing)
Total Liability	$67,401,369	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$82,326,840	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$4,093,304	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$4,093,304	RevenueNotReportedAmt
Revenue Subtotal	$86,420,144	RevenueSubtotalAmt
Total Revenue Per Form990	$86,420,144	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$87,303,696	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$87,303,696	ExpensesSubtotalAmt
Total Expenses Per Form990	$87,303,696	TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 1, PART I, LINE 6	VOLUNTEERS CONSIST OF UNCOMPENSATED BOARD OF TRUSTEES' MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 3	THE MICHIGAN REGIONAL COUNCIL OF CARPENTERS EMPLOYEE BENEFITS FUND'S TRUSTEES HAVE HIRED BENESYS, INC. AS THE THIRD PARTY ADMINISTRATOR FOR THE FUND'S DAILY OPERATIONS.
FORM 990, PAGE 6, PART VI, LINE 11B	THE CPA PREPARES THE FORM 990 AND PRESENTS TO THE BOARD OF TRUSTEES AT THE BOARD MEETING. THE BOARD THEN REVIEWS THE FORM 990 DURING THE MEETING AND, ONCE APPROVED, THE BOARD AUTHORIZES THE FILING OF THE TAX RETURN.
FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9	CHANGE IN FUTURE ELIGIBILITY -15,220,000 CHANGE IN CLAIMS IBNR 7,083,218 TOTAL -8,136,782

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (8 entries)

Business Name Line2DisregardedEntityName/BusinessNameLine2Txt	Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Direct Controlling NADirectControllingNACd	Controlled OrganizationControlledOrganizationInd	Address Line2USAddress/AddressLine2Txt
CARPENTERS FRINGE BENEFIT FUNDS
JOINT DELINQUENCY COMMITTEE	22260 HAGGERTY ROAD	NORTHVILLE	MI	48167	383345174	COLLECTION	MI	501C5	N/A	false
MI REGIONAL COUNCIL OF CARPENTERS
	400 RENAISSANCE CENTER	DETROIT	MI	48243	383292997	UNION	MI	501C5	N/A	false	SUITE 1010
MICHIGAN CHAPTER ASSOCIATED GENERAL
CONTRACTORS OF AMERICA	2323 N LARCH STREET	LANSING	MI	48906	381237235	ASSOCIATIO	MI	501C6	N/A	false
ARCHITECTURAL CONTRACTORS TRADE
ASSOCIATION	2524 HARTE DRIVE	BRIGHTON	MI	48114	380443373	ASSOCIATIO	MI	501C6	N/A	false
CARPENTER CONTRACTORS ASSOCIATION
OF DETROIT	PO BOX 46445	MOUNT CLEMENS	MI	48046	381239044	ASSOCIATIO	MI	501C6	N/A	false
WASHTENAW CONTRACTORS ASSOCIATION
	3135 S STATE STREET NORTH	ANN ARBOR	MI	48108	381889154	ASSOCIATIO	MI	501C6	N/A	false
POURED CONCRETE WALL ASSOCIATION
	3001 WEST BIG BEAVER ROAD	TROY	MI	48084	381866459	ASSOCIATIO	MI	501C6	N/A	false
MICHIGAN CARPENTRY CONTRACTORS
ASSOCIATION	PO BOX 1321	NOVI	MI	48376	383096648	ASSOCIATIO	MI	501C6	N/A	false

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	false	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	Yes (true)	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	Yes (true)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	false	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	CARPENTERS FRINGE BENEFIT FUNDS	BusinessNameLine1Txt
Business Name Line2	JOINT DELINQUENCY COMMITTEE	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Transaction Type	M	TransactionTypeTxt
Involved	$239,156	InvolvedAmt
Method Of Amount Determination	ACTUAL COST	MethodOfAmountDeterminationTxt