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BAC OF MICHIGAN HEALTH AND WELFARE FUND: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
BAC OF MICHIGAN HEALTH AND WELFARE FUND (EIN 38-2073681)
Tax period
2021-05-01 to 2022-04-30
Filed
2023-03-15
IRS object ID
202330759349300133
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 ReturnHeader

FieldValueIRS element (for citing)
Return2023-03-15T17:25:34-04:00ReturnTs
Tax Period End2022-04-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN382284921PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BENDA GRACE STULZ & COMPANY PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line138800 VAN DYKE AVE STE 100AddressLine1Txt
CitySTERLING HEIGHTSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48312ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-05-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN382073681EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BAC OF MICHIGAN HEALTH ANDBusinessNameLine1Txt
Business Name Line2WELFARE FUNDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlBACOBusinessNameControlTxt
Phone2488286000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1700 TOWER DRIVE SUITE 215AddressLine1Txt
CityTROYCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48098ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPAUL DUNFORDPersonNm
Person TitleCHAIRMANPersonTitleTxt
Phone2488286000PhoneNum
Signature2023-03-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstPAULPersonFirstNm
Person LastDUNFORDPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRYAN STULZPreparerPersonNm
PTINP00265596PTIN
Phone5868836240PhoneNum
Preparation2023-03-15PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name ChangeYes (X)NameChangeInd
Principal OfficerPAUL DUNFORDPrincipalOfficerNm
Gross Receipts$20,618,149GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.DVTT.ORGWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1974FormationYr
Legal Domicile StateMILegalDomicileStateCd
Activity Or MissionTHE FUND IS CREATED, ESTABLISHED, AND MAINTAINED FOR THE PURPOSE OF PROVIDING ELIGIBLE EMPLOYEES AND THEIR DEPENDENTS AND/OR BENEFICIATIES WITH MEDICAL, SURGICAL, AND HOSPITAL CARE; BENEFITS IN THE EVENT OF SICKNESS, ACCIDENT, DISABILITY, DEATH, OR UNEMPLOYMENT; AND DENTAL, OPTICAL, AND PRESCRIPTION DRUG CARE; AND FOR THE PURPOSE OF DEFRAYING REASONABLE COSTS OF ADMINISTRATION.ActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee7TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$14,376,376PYProgramServiceRevenueAmt
CY Program Service Revenue$15,942,560CYProgramServiceRevenueAmt
PY Investment Income$59,525PYInvestmentIncomeAmt
CY Investment Income$128,093CYInvestmentIncomeAmt
PY Other Revenue$255,836PYOtherRevenueAmt
CY Other Revenue$353,519CYOtherRevenueAmt
PY Total Revenue$14,691,737PYTotalRevenueAmt
CY Total Revenue$16,424,172CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$9,667,382PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$12,891,956CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$430,704PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$478,333CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,051,326PYOtherExpensesAmt
CY Other Expenses$1,190,578CYOtherExpensesAmt
PY Total Expenses$11,149,412PYTotalExpensesAmt
CY Total Expenses$14,560,867CYTotalExpensesAmt
PY Revenues Less Expenses$3,542,325PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,863,305CYRevenuesLessExpensesAmt
Total Assets BOY$9,648,736TotalAssetsBOYAmt
Total Assets EOY$17,164,198TotalAssetsEOYAmt
Total Liabilities BOY$3,804,754TotalLiabilitiesBOYAmt
Total Liabilities EOY$6,815,622TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,843,982NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$10,348,576NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE FUND IS CREATED, ESTABLISHED, AND MAINTAINED FOR THE PURPOSE OF PROVIDING ELIGIBLE EMPLOYEES AND THEIR DEPENDENTS AND/OR BENEFICIATIES WITH MEDICAL, SURGICAL, AND HOSPITAL CARE; BENEFITS IN THE EVENT OF SICKNESS, ACCIDENT, DISABILITY, DEATH, OR UNEMPLOYMENT; AND DENTAL, OPTICAL, AND PRESCRIPTION DRUG CARE; AND FOR THE PURPOSE OF DEFRAYING REASONABLE COSTS OF ADMINISTRATION.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTHE FUND PROVIDES FOR HEALTH, MEDICAL, DENTAL, AND VISION BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS.Desc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document5IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee7EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members16GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsYes (true)ChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BAC OF MICHIGAN HEALTH AND WELFAREBusinessNameLine1Txt
Business Name Line2FUNDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Phone2488286000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1700 TOWER DRIVE SUITE 215AddressLine1Txt
CityTROYCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48098ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
PAUL DUNFORD
CHAIRMAN1.0040.00Yes (X)$0$105,250$53,240
JAMERS BRYLOWSKI
TRUSTEE1.0040.00Yes (X)$0$99,102$49,295
BRETT GIERAK
TRUSTEE1.0040.00Yes (X)$0$95,311$48,016
JIM BUDD
TRUSTEE1.0040.00Yes (X)$0$95,217$47,151
GREG LOBODZINSKI
TRUSTEE1.0040.00Yes (X)$0$95,217$47,151
DARYL NICHOLS
TRUSTEE1.0040.00Yes (X)$0$95,217$47,151
RAUL ZAMARRON
TRUSTEE1.0040.00Yes (X)$0$95,311$45,632
AARON PISTOR
TRUSTEE1.0040.00Yes (X)$0$95,258$45,623
CHARLES KUKAWKA
FORMER CHAIR1.0040.00Yes (X)$0$112,298$24,766
TOM BINKOWSKI
SECRETARY1.0040.00Yes (X)$0$0$0
ANDY BRACY
TRUSTEE1.0040.00Yes (X)$0$0$0
MARINO CENSONI
TRUSTEE1.0040.00Yes (X)$0$0$0
MATT HARMON
TRUSTEE1.0040.00Yes (X)$0$0$0
ROBERT MICHIELUTTI JR
TRUSTEE1.0040.00Yes (X)$0$0$0
STEVE MEYER
TRUSTEE1.0040.00Yes (X)$0$0$0
JAMES OLEKSINSKI
TRUSTEE1.0040.00Yes (X)$0$0$0
NORM THOMAS
TRUSTEE1.0040.00Yes (X)$0$0$0
CHARLES WILSON
FORMER TRUST1.0040.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Tot Reportable Comp Rltd Org$888,181TotReportableCompRltdOrgAmt
Total Other Compensation$408,025TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
BLUE CROSS BLUE SHIELD OF MICHIGAN
600 LAFAYETTE EASTDETROITMI48226BENEFIT ADMIN$896,296
BENESYS INC
700 TOWER DRIVE STE 300TROYMI48098TPA$290,421
NOVARA TESIJA PLLC
888 W BIG BEAVER RD STE 600TROYMI48084LEGAL$126,691
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS230000$14,433,777$14,433,777
PARTICIPANT SELF-PAYMENTS230000$1,508,783$1,508,783
FieldValueIRS element (for citing)
Total Program Service Revenue$15,942,560TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$128,093TotalRevenueColumnAmt
Exclusion$128,093ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$4,193,977SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$4,193,977SecuritiesAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHERDesc
Business900099BusinessCd
Total Revenue Column$353,519TotalRevenueColumnAmt
Related Or Exempt Func Income$353,519RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$353,519OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$16,424,172TotalRevenueColumnAmt
Related Or Exempt Func Income$16,296,079RelatedOrExemptFuncIncomeAmt
Exclusion$128,093ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$12,891,956TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$398,170TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$41,572TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$38,591TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$627,193TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$154,241TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$55,998TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$8,392TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$65,147TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$134,467TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$67,074TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$44,996TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$4,230TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$441TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$24,544TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescDUES AND SUBSCRIPTIONSDesc
Total$3,855TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$14,560,867TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,046,148BOYAmt
EOY$4,203,128EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,645,952BOYAmt
EOY$201,986EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,698,369BOYAmt
EOY$2,927,020EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$74,313BOYAmt
EOY$114,860EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$56,758LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$56,758LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$441BOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,183,513BOYAmt
EOY$9,717,204EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$9,648,736BOYAmt
EOY$17,164,198EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$789,754BOYAmt
EOY$387,622EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,015,000BOYAmt
EOY$6,428,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,804,754BOYAmt
EOY$6,815,622EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$5,843,982BOYAmt
EOY$10,348,576EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,843,982BOYAmt
EOY$10,348,576EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,648,736BOYAmt
EOY$17,164,198EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$1,863,305ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$695,415NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$3,336,704OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$56,758InvestmentCostOrOtherBasisAmt
Depreciation$56,758DepreciationAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
ACCUMULATED ELIGIBILITY CREDITS$5,464,000
CLAIMS INCURRED BUT NOT REPORTED$964,000
FieldValueIRS element (for citing)
Total Liability$6,428,000TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$15,720,365TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$695,415NetUnrealizedGainsInvstAmt
Revenue Not Reported-$695,415RevenueNotReportedAmt
Revenue Subtotal$16,415,780RevenueSubtotalAmt
Investment Expenses Not Incld$8,392InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$8,392RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$16,424,172TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$14,552,475TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$14,552,475ExpensesSubtotalAmt
Investment Expenses Not Incld2$8,392InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$8,392ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$14,560,867TotalExpensesPerForm990Amt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonPAUL DUNFORDPersonNm
TitleCHAIRMANTitleTxt
Compensation Based On Rltd Orgs$105,250CompensationBasedOnRltdOrgsAmt
Nontaxable Benefits Rltd Orgs$53,240NontaxableBenefitsRltdOrgsAmt
Total Compensation Rltd Orgs$158,490TotalCompensationRltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE FUND IS CREATED, ESTABLISHED, AND MAINTAINED FOR THE PURPOSE OF PROVIDING ELIGIBLE EMPLOYEES AND THEIR DEPENDENTS AND/OR BENEFICIATIES WITH MEDICAL, SURGICAL, AND HOSPITAL CARE; BENEFITS IN THE EVENT OF SICKNESS, ACCIDENT, DISABILITY, DEATH, OR UNEMPLOYMENT; AND DENTAL, OPTICAL, AND PRESCRIPTION DRUG CARE; AND FOR THE PURPOSE OF DEFRAYING REASONABLE COSTS OF ADMINISTRATION.
FORM 990, PART VILINE 2 - FAMILY RELATIONSHIP OR BUSINESS RELATIONSHIP - THE RELATIONSHIP BETWEEN THE TRUSTEES OF THE FUNDS IS A 'BUSINESS RELATIONSHIP'. THE FUND IS ESTABLISHED AND MAINTAINED PURSUANT TO THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974, AS AMENDED. THE FUNDS, AS A TAFT-HARTLEY FUND, IS ADMINISTERED BY A BOARD OF TRUSTEES WHICH IS COMPOSED OF AN EQUAL NUMBER OF UNION AND EMPLOYER REPRESENTATIVES. BECAUSE OF THIS ORGANIZATIONAL REQUIREMENT, THERE IS A BUSINESS RELATIONSHIP BETWEEN THE TRUSTEES.
FORM 990, PAGE 6, PART VI, LINE 4THE TRUSTEES OF DETROIT AND VICINITY TROWEL TRADES HEALTH AND WELFARE FUND AND THE MICHIGAN BAC HEALTH CARE FUND HAVE AGREED TO MERGE AND CHANGE THE NAME OF THE MERGED FUND TO BAC OF MICHIGAN HEALTH AND WELFARE FUND. THE EFFECTIVE DATE OF THE MERGER IS JANUARY 1, 2022. UPON THE MERGER, MICHIGAN BAC HEALTH CARE FUND WILL CEASE TO EXIST AND TITLE TO ITS ASSETS AS OF THE MERGER DATE WILL TRANSFER TO BAC OF MICHIGAN HEALTH AND WELFARE FUND (FORMERLY, DETROIT & VICINITY TROWEL TRADES HEALTH AND WELFARE FUND). AS AMENDED, EFFECTIVE JANUARY 1, 2022 THE FUND ADDED SIX ADDITIONAL TRUSTEES (FROM 10 TO 16) AND IS NOW COMPOSED OF EIGHT UNION TRUSTEES AND EIGHT EMPLOYER TRUSTEES.
FORM 990, PAGE 6, PART VI, LINE 7ATHE FUND IS A TAFT-HARTLEY FUND AND IS ADMINISTERED BY THE BOARD OF 16 TRUSTEES. THE EMPLOYER ASSOCIATIONS AND THE LOCAL UNIONS, WHO ARE THE SETTLORS OF THE FUND, APPOINT EIGHT TRUSTEES EACH.
FORM 990, PAGE 6, PART VI, LINE 11BTHE FORM 990 IS PRESENTED AND APPROVED AT A MEETING OF THE BOARD OF TRUSTEES, SUBJECT TO APPROVAL BY AND REVIEW OF THE FUND'S LEGAL COUNSEL.
FORM 990, PAGE 6, PART VI, LINE 19THE FUND IS ESTABLISHED AND MAINTAINED PURSUANT TO THE EMPLOYEE RETIREMENT SECURITY ACT OF 1974, AS AMENDED. IT OPERATES IN COMPLIANCE WITH THE REPORTING AND DISCLOSURE REQUIREMENTS OF SUBTITLE B, PART 1 ERISA WITH RESPECT TO DISCLOSURE OF ITS GOVERNING DOCUMENTS AND FINANCIAL INFORMATION. IT OPERATES IN COMPLIANCE WITH FIDUCIARY RESPONSIBILITY REQUIREMENTS OF SUBTITLE B, PART 4 OF ERISA. THE FUND DOES NOT HAVE A CONFLICTS OF INTEREST POLICY.
FORM 990, PART VIILINE 1A - THE TRUSTEES OF THE FUND SERVE WITHOUT COMPENSATION FROM THE FUND FOR THEIR SERVICES. HOWEVER, SOME OF THE TRUSTEES WERE COMPENSATED AS EMPLOYEES OF CONTRIBUTING EMPLOYERS TO THE FUND, WHICH ARE CONSIDERED RELATED ORGANIZAITONS TO THE FUND FOR PURPOSE OF FORM 990.
FORM 990, PART XI, LINE 9TRANSFER FROM MERGER 3,336,704

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (9 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
BRICKLAYERS PENSION FUND-METRO AREA
700 TOWER DRIVE STE 300TROYMI480982808516030972PENSIONMI401AN/Afalse
BRICKLAYERS HOLIDAY FUND-METRO AREA
700 TOWER DRIVE STE 300TROYMI480982808382105545VAC & HOLMI501C9N/Afalse
DETROIT METRO MASONRY JAT FUND
21031 RYANWARRENMI48091386149270APPRENTICEMI501C5N/Afalse
CEMENT MASONS PENSION FUND-D&V
30700 TELEGRAPH STE 2400BINGHAM FARMSMI48025386242187PENSIONMI401AN/Afalse
CEMENT MASONS V&H FUND-D&V
30700 TELEGRAPH STE 2400BINGHAM FARMSMI48025382106635VAC & HOLMI501C9N/Afalse
BRICKLAYERS LOCAL 2 OF MI
21031 RYAN ROADWARRENMI48091383174661LOCALMI501C5N/Afalse
MICHIGAN BAC HEALTH CARE FUND
6525 CENTRUION DRIVELANSINGMI48917386098425HEALTHMI501C9N/Afalse
MICHIGAN BAC PENSION FUND
6525 CENTURION DRIVELANSINGMI48917382895943PENSIONMI401AN/Afalse
INTERNATIOANL MASONRY INSTITUTE
17101 SCIENCE DRIVEBOWIEMD20715520907999APPRENTICEDC501C6N/Afalse

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (116 entries)

Direct Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
A1 AFFORDABLE MASONRY
N/Afalse
ACAPULCO POOLS
N/Afalse
AKINS CONSTRUCTION
N/Afalse
ALBANELLI CEMENT CONTRACTORS
N/Afalse
AMERICAN INTERNATIONAL CONSTR
N/Afalse
ALLIED POWER SERVICES MI LLC
N/Afalse
ARTISAN TILE INC
N/Afalse
ASSEMBLERS INC
N/Afalse
ASSEMBLERS PRECAST & STEEL SVC
N/Afalse
BAKER CONSTRUCTION CO INC
N/Afalse
BAKER CONSTRUCTION INC
N/Afalse
BARTON MALOW CO
N/Afalse
BNE SERVICES LLC
N/Afalse
BOOMS STONE CO
N/Afalse
BOSTON TILE & TERRAZZO CO
N/Afalse
BRAZEN AND GREER MASONRY INC
N/Afalse
BRENCAL CONTRACTORS
N/Afalse
C-STONE INSTALLATIONS
N/Afalse
CARLO TILE & MARBLE
N/Afalse
CERCO INC
N/Afalse
CLARK CONSTRUCTION CO
N/Afalse
CLEVELAND MARBLE MOSAIC
N/Afalse
COMMERCIAL CONTRACTING GROUP
N/Afalse
CONSTRUCTION RESOURCE SERVICES
N/Afalse
CONTEK INC
N/Afalse
CULVER DEVELOPMENT LLC
N/Afalse
CUSACKS MASONRY RESTORATION
N/Afalse
DC BYERS CO
N/Afalse
D'ALOISIO MASONRY & CONSTRUCTION
N/Afalse
DAVENPORT MASONRY
N/Afalse
DECRA-SCAPE
N/Afalse
DEMARIA BUILDING CO
N/Afalse
DESANTIS CONST
N/Afalse
DETROIT CONCRETE CONSTR INC
N/Afalse
DIXON INC
N/Afalse
DRV CONTRACTORS LLC
N/Afalse
EDWARDS GLASS COMPANY
N/Afalse
ELDORADO TILE & MARBLE
N/Afalse
EMPIRE TILE COMPANY
N/Afalse
F D BERARDINO TILE INC
N/Afalse
FABCON INC
N/Afalse
FASTDECKS INC
N/Afalse
FUTURE BUILDING & RECONSTRUCTION
N/Afalse
GENERAL ACID PROOFING INC
N/Afalse
GEORGE MCINTOSH INC
N/Afalse
GERACE CONSTRUCTION
N/Afalse
GLASS ROCK PRODUCTION
N/Afalse
GLEN'S TILE & CARPET
N/Afalse
GRACIANO CORP
N/Afalse
GRUNWELL CASHERO
N/Afalse
HAMILTON CONTRACTING LLC
N/Afalse
HARD ROCK INVESTMENTS LLC
N/Afalse
HICKS MASONRY
N/Afalse
HOFFMAN DONALD PLASTERING
N/Afalse
IDEAL CONTRACTING
N/Afalse
INDUSTRIAL SERVICES INC
N/Afalse
INTEGRITY INTERIORS
N/Afalse
JT THORPE
N/Afalse
KING MASONRY
N/Afalse
L MARSON TILE & MARBLE CO
N/Afalse
LAKEHEAD CONSTRUCTORS
N/Afalse
LEIDAL AND HART MASON CONSTR
N/Afalse
LEO'S CONCRETE INC
N/Afalse
MADISON HEIGHTS GLASS CO
N/Afalse
MARSON ENTERPRISES INC
N/Afalse
MICHIELUTTI BROS INC
N/Afalse
MICHIGAN TILE & MARBLE CO
N/Afalse
MID-AMERICAN GUNITE
N/Afalse
MIDWEST IND SER
N/Afalse
MOSSER CONSTRUCTION INC
N/Afalse
MUSANTE TILE INC
N/Afalse
NATIONAL TILE CO
N/Afalse
NAVETTA MASON
N/Afalse
NEDROW REFRACT
N/Afalse
OHIO BLDG REST
N/Afalse
OMI REFRACTORIES
N/Afalse
P C I CONSTRUCTION SERVICES
N/Afalse
PADULA CEMENT CO INC
N/Afalse
PCI CONSTRUCTION SERVICES LLC
N/Afalse
POL-MEX MASONRY CONSTRUCTION
N/Afalse
POMPONIO CONSTRUCTION
N/Afalse
PREMIER CAULKING
N/Afalse
PULLMAN SSTA STRUCTURAL
N/Afalse
R C NOWAK & C0
N/Afalse
RAM CONSTRUCTION
N/Afalse
RONCELLI INC
N/Afalse
ROSATI MASON CONTR
N/Afalse
RUDOLPH LIBBE
N/Afalse
S A STORER & SONS
N/Afalse
SBM MASONRY
N/Afalse
SCHAD BOILER SETTING
N/Afalse
SCHIFFER MASONRY
N/Afalse
SCHWEIHOFER JIM CONSTRUCTION CO
N/Afalse
SERES-CASTLE MASONRY INC
N/Afalse
SHAMBROCK FLOOR COVERING SERVICES
N/Afalse
SHOCK BROS FLOOR COVER
N/Afalse
SHORES TILE CO INC
N/Afalse
SIMONE CONTRACTING CORP
N/Afalse
SONGER STEELSSSI INC
N/Afalse
SOUTHEASTERN TILE LLC
N/Afalse
SPARTAN CONSTRUCTION
N/Afalse
SPENCE BORTHERS
N/Afalse
STEBBINS ENGINEERING
N/Afalse
TALON INDUSTRIES
N/Afalse
TEACHOUT & CROSS CONTRACTING
N/Afalse
TEERA CONSTRUCTION
N/Afalse
TERRA BELLA TERRAZZO & MOSAIC INC
N/Afalse
THE PRECAST GUYS
N/Afalse
THE SCHAEFER GROUP INC
N/Afalse
TRI STATE INDUSTRIAL FLOORS
N/Afalse
TRIPLE T CONSTRUCTION INC
N/Afalse
TRISCO SYSTEMS
N/Afalse
UNIVERSAL BLASCO
N/Afalse
WEISS CONSTRUCTION COMPANY
N/Afalse
WOLVERINE STONE CO
N/Afalse
XTREME MASON CONTRACTORS
N/Afalse
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (true)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgYes (true)TransferFromOtherOrgInd