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        <EOYAmt>1314224</EOYAmt>
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        <EOYAmt>8900820</EOYAmt>
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      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>-203563</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>214400</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>15103</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
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        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
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      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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        <DepreciationAmt>33677</DepreciationAmt>
      </OtherLandBuildingsGrp>
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        <Desc>ACCUMULATED ELIGIBILITY CREDITS</Desc>
        <Amt>1302275</Amt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>PAYROLL LIABILITIES</Desc>
        <Amt>11949</Amt>
      </OtherLiabilitiesOrgGrp>
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      <TotalRevEtcAuditedFinclStmtAmt>5701810</TotalRevEtcAuditedFinclStmtAmt>
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      <RevenueNotReportedAmt>214400</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>5487410</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>5487410</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>5691534</TotExpnsEtcAuditedFinclStmtAmt>
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      <ExpensesNotReportedAmt>561</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>5690973</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>5690973</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XII, LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>BOOK / TAX DEPRECIATION DIFFERENCE 561</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ROOFERS UNION LOCAL NO. 70 INSURANCE TRUST FUND IS CRAFTED FOR THE PURPOSE OF PROVIDING HEALTH INSURANCE BENEFITS AND LIFE INSURANCE THROUGH GROUP INSURANCE PREMIUMS AND SHORT-TERM DISABILITY BENEFITS ON A SELF- FUNDED BASIS UNDER A COLLECTIVELY BARGAINED AGREEMENT, ON BEHALF OF THE ROOFERS UNION LOCAL NO. 70, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>VOLUNTEERS CONSIST OF UNCOMPENSATED BOARD OF TRUSTEES' MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>IRS FORM 990 IS PRESENTED TO THE BOARD OF TRUSTEES BY THE CPA WHO PERFORMED THE ANNUAL AUDIT. THE BOARD REVIEWS THE 990 AND ALL SCHEDULES. WHEN SATISFIED THE BOARD APPROVES A MOTION TO SIGN THE EFILE AUTHORIZATION FORM 8879 AND AUTHORIZE CPA TO FILE WITH IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGES IN ELIGIBILITY CREDITS 15,103</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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        <DisregardedEntityName>
          <BusinessNameLine1Txt>ROOFERS UNION LOCAL 70</BusinessNameLine1Txt>
        </DisregardedEntityName>
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          <AddressLine1Txt>1451 OLD PINCKNEY ROAD</AddressLine1Txt>
          <CityNm>HOWELL</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48843</ZIPCd>
        </USAddress>
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          <AddressLine1Txt>1451 OLD PINCKNEY ROAD</AddressLine1Txt>
          <CityNm>HOWELL</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48843</ZIPCd>
        </USAddress>
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        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
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        <DirectControllingNACd>N/A</DirectControllingNACd>
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        <PrimaryActivitiesTxt>PENSION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
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          <ZIPCd>48843</ZIPCd>
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      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
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        </OtherOrganizationName>
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        <MethodOfAmountDeterminationTxt>CASH RECEIVED</MethodOfAmountDeterminationTxt>
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      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>ROOFERS UNION LOCAL 70 PENSION FUND</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>Q</TransactionTypeTxt>
        <InvolvedAmt>74008</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH RECEIVED</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>