MICHIGAN REGIONAL COUNCIL OF CARPENTERS EMPLOYEE BENES VEBA FD: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: MICHIGAN REGIONAL COUNCIL OF CARPENTERS EMPLOYEE BENES VEBA FD (EIN 38-3508105)
Tax period: 2018-05-01 to 2019-04-30
Filed: 2019-12-16
IRS object ID: 201943509349300024
Schema version: 2018v3.1
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 J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-12-16T14:05:22-06:00	ReturnTs
Tax Period End	2019-04-30	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	2018-05-01	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	2019-12-05	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	CHRISTOPHER SCOTT CPAPFS MST	PreparerPersonNm
PTIN	P00380614	PTIN
Phone	5862867300	PhoneNum
Preparation	2019-12-16	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	52.38.98.93	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-12-16	IPDt
IP Tm	14:05:22	IPTm
IP Timezone	CS	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	31B790AA375F2D2E18DF29AB54BFF46998C28841	AtSubmissionCreationDeviceId
At Submission Filing Device Id	D4F6CFCBFD125409F6E8B38CD2AC3BF6306BA2CA	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-04-17 16:48:07Z	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	$121,740,297	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	12	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	93	TotalEmployeeCnt
Total Volunteers	6	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$72,642,825	PYProgramServiceRevenueAmt
CY Program Service Revenue	$87,282,909	CYProgramServiceRevenueAmt
PY Investment Income	$1,510,676	PYInvestmentIncomeAmt
CY Investment Income	$1,133,141	CYInvestmentIncomeAmt
PY Other Revenue	$6,617	PYOtherRevenueAmt
CY Other Revenue	$2,760	CYOtherRevenueAmt
PY Total Revenue	$74,160,118	PYTotalRevenueAmt
CY Total Revenue	$88,418,810	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$73,024,383	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$98,067,362	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	$2,899,058	PYOtherExpensesAmt
CY Other Expenses	$3,437,027	CYOtherExpensesAmt
PY Total Expenses	$75,923,441	PYTotalExpensesAmt
CY Total Expenses	$101,504,389	CYTotalExpensesAmt
PY Revenues Less Expenses	-$1,763,323	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$13,085,579	CYRevenuesLessExpensesAmt
Total Assets BOY	$67,223,599	TotalAssetsBOYAmt
Total Assets EOY	$66,285,426	TotalAssetsEOYAmt
Total Liabilities BOY	$46,309,266	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$57,170,713	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$20,914,333	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$9,114,713	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
Expense	$101,504,389	ExpenseAmt
Revenue	$87,282,909	RevenueAmt
Desc	TO PROVIDE HEALTH & WELFARE BENEFITS TO PARTICIPANTS IN ACCORDANCE WITH THE MULTI-EMPLOYER COLLECTIVE BARGAINING AGREEMENT.	Desc
Total Program Service Expenses	$101,504,389	TotalProgramServiceExpensesAmt
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
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
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	Yes (true)	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 With Officer Ent	false	BusinessRlnWithOfficerEntInd
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	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	2975	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	93	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	12	GoverningBodyVotingMembersCnt
Independent Voting Member	12	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

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
MIKE BARNWELL
TRUSTEE	1.00	55.00	Yes (X)	$0	$123,423	$86,714
DARIN BAYDOUN
TRUSTEE	1.00		Yes (X)	$0	$0	$0
BRYAN DAVIS
TRUSTEE	1.00		Yes (X)	$0	$0	$0
DAVE ESCHNER
TRUSTEE	1.00		Yes (X)	$0	$0	$0
ROBERT HALIK
SECRETARY	1.00		Yes (X)	$0	$0	$0	Yes (X)
TOM LUTZ
CHAIRMAN	1.00	55.00	Yes (X)	$0	$171,367	$78,695	Yes (X)
NICHOLAS MCCREARY
TRUSTEE	1.00	48.00	Yes (X)	$0	$119,056	$0
JAMES OLEKSINSKI
TRUSTEE	1.00		Yes (X)	$0	$0	$0
DAVID PEHRSON
TRUSTEE	1.00	45.00	Yes (X)	$0	$114,781	$0
TOM PORTER
TRUSTEE	1.00		Yes (X)	$0	$0	$0
JIM SCHULTZ
TRUSTEE	1.00		Yes (X)	$0	$0	$0
KEITH TOBEL
TRUSTEE	1.00		Yes (X)	$0	$0	$0
DICK REYNOLDS
FORMER TRUST	1.00	60.00		$0	$148,466	$81,614		Yes (X)
MICHAEL J JACKSON SR
FORMER CHAIR	1.00	60.00		$0	$252,360	$109,164		Yes (X)

Field	Value	IRS element (for citing)
Tot Reportable Comp Rltd Org	$929,453	TotReportableCompRltdOrgAmt
Total Other Compensation	$356,187	TotalOtherCompensationAmt
Former Ofcr Employees Listed	Yes (true)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	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	MEDICAL	$18,565,053
HUMANA INSURANCE COMPANY
PO BOX 14601	LEXINGTON	KY	405124601	MED ADVANTAGE	$5,426,300
DELTA DENTAL
4100 OKEMOS ROAD	OKEMOS	MI	48864	DENTAL INS.	$3,753,390
BENESYS INC
700 TOWER DRIVE	TROY	MI	48098	ADMINISTRATION	$2,420,364	SUITE 300
HAP PREFERRED INCORPORATED
2850 WEST GRAND BLVD	DETROIT	MI	48202	NETWORK ACCESS	$1,251,628

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS	525100	$72,002,349	$72,002,349
SELF PAYMENTS	525100	$15,280,560	$15,280,560

Field	Value	IRS element (for citing)
Total Program Service Revenue	$87,282,909	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,351,870	TotalRevenueColumnAmt
Exclusion	$1,351,870	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$33,102,758	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$33,321,487	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$218,729	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$218,729	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$218,729	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	561499	BusinessCd
Total Revenue Column	$2,760	TotalRevenueColumnAmt
Exclusion	$2,760	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$2,760	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$88,418,810	TotalRevenueColumnAmt
Related Or Exempt Func Income	$87,064,180	RelatedOrExemptFuncIncomeAmt
Exclusion	$1,354,630	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$98,067,362	TotalAmt
Program Services	$98,067,362	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$2,045,520	TotalAmt
Program Services	$2,045,520	ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$497,283	TotalAmt
Program Services	$497,283	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$64,825	TotalAmt
Program Services	$64,825	ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$213,140	TotalAmt
Program Services	$213,140	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$79,512	TotalAmt
Program Services	$79,512	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$347,530	TotalAmt
Program Services	$347,530	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$12,362	TotalAmt
Program Services	$12,362	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$53,240	TotalAmt
Program Services	$53,240	ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
FEDERAL-STATE HEALTH TAX	$122,872	$122,872
HIPAA COMPLIANCE COSTS	$743	$743

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$101,504,389	TotalAmt
Program Services	$101,504,389	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$9,816,867	BOYAmt
EOY	$5,895,113	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$10,738,771	BOYAmt
EOY	$5,699,714	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$7,969,542	BOYAmt
EOY	$7,482,437	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,323,312	BOYAmt
EOY	$1,197,129	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$37,191,498	BOYAmt
EOY	$45,790,928	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$183,609	BOYAmt
EOY	$220,105	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$67,223,599	BOYAmt
EOY	$66,285,426	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$91,855	BOYAmt
EOY	$30,788	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$46,217,411	BOYAmt
EOY	$57,139,925	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$46,309,266	BOYAmt
EOY	$57,170,713	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$20,914,333	BOYAmt
EOY	$9,114,713	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$20,914,333	BOYAmt
EOY	$9,114,713	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$67,223,599	BOYAmt
EOY	$66,285,426	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$13,085,579	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$1,285,959	NetUnrlzdGainsLossesInvstAmt
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	Yes (true)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (true)	FederalGrantAuditPerformedInd

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDesc	AmtAmt
BENEFIT OBLIG - FUTURE ELIGIBILITY	$44,950,000
BENEFIT OBLIG - CLAIMS IBNR	$10,730,000
BENEFIT OBLIG - CURRENT CLAIMS PAYAB	$1,062,926
RECIPROCITY PAYABLE	$245,292
UNSETTLED INVESTMENT PURCHASES	$151,707

Field	Value	IRS element (for citing)
Total Liability	$57,139,925	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$89,704,769	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$1,285,959	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$1,285,959	RevenueNotReportedAmt
Revenue Subtotal	$88,418,810	RevenueSubtotalAmt
Total Revenue Per Form990	$88,418,810	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$101,504,389	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$101,504,389	ExpensesSubtotalAmt
Total Expenses Per Form990	$101,504,389	TotalExpensesPerForm990Amt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)

TitleTitleTxt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt
MIKE BARNWELL
TRUSTEE	$123,423	$86,714	$210,137
TOM LUTZ
CHAIRMAN	$171,367	$78,695	$250,062
DICK REYNOLDS
FORMER TRUSTEE	$148,466	$81,614	$230,080
MICHAEL J JACKSON SR
FORMER CHAIRMAN	$252,360	$109,164	$361,524

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 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.