MICHIGAN REGIONAL COUNCIL OF CARPENTERS EMPLOYEE BENES VEBA FD: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: MICHIGAN REGIONAL COUNCIL OF CARPENTERS EMPLOYEE BENES VEBA FD (EIN 38-3508105)
Tax period: 2015-05-01 to 2016-04-30
Filed: 2016-10-19
IRS object ID: 201602939349301015
Schema version: 2015v2.1
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-10-19T16:29:24-05:00	ReturnTs
Tax Period End	2016-04-30	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	2015-05-01	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	MICHAEL J JACKSON SR	PersonNm
Person Title	CHAIRMAN	PersonTitleTxt
Phone	2486414950	PhoneNum
Signature	2016-10-18	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	2016-10-19	PreparationDt

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2017-02-10 21:41:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MICHAEL J JACKSON SR	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	$72,188,159	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	77	TotalEmployeeCnt
Total Volunteers	12	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$53,846,972	PYProgramServiceRevenueAmt
CY Program Service Revenue	$58,176,652	CYProgramServiceRevenueAmt
PY Investment Income	$372,863	PYInvestmentIncomeAmt
CY Investment Income	$130,987	CYInvestmentIncomeAmt
PY Other Revenue	$5,513	PYOtherRevenueAmt
CY Other Revenue	$1,069,769	CYOtherRevenueAmt
PY Total Revenue	$54,225,348	PYTotalRevenueAmt
CY Total Revenue	$59,377,408	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$41,966,473	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$49,899,452	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	$2,905,765	PYOtherExpensesAmt
CY Other Expenses	$2,790,054	CYOtherExpensesAmt
PY Total Expenses	$44,872,238	PYTotalExpensesAmt
CY Total Expenses	$52,689,506	CYTotalExpensesAmt
PY Revenues Less Expenses	$9,353,110	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$6,687,902	CYRevenuesLessExpensesAmt
Total Assets BOY	$24,586,605	TotalAssetsBOYAmt
Total Assets EOY	$31,217,387	TotalAssetsEOYAmt
Total Liabilities BOY	$29,336,754	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$29,091,924	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$4,750,149	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,125,463	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	$52,689,506	ExpenseAmt
Revenue	$58,176,652	RevenueAmt
Desc	TO PROVIDE HEALTH & WELFARE BENEFITS TO PARTICIPANTS IN ACCORDANCE WITH THE MULTI-EMPLOYER COLLECTIVE BARGAINING AGREEMENT.	Desc
Total Program Service Expenses	$52,689,506	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	Yes (true)	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 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	101	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	77	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
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

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

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
DARIN BAYDOUN
TRUSTEE	1.00	Yes (X)	$0	$0	$0
DAVE ESCHNER
TRUSTEE	1.00	Yes (X)	$0	$0	$0
SCOTT FISHER
TRUSTEE	1.00	Yes (X)	$0	$0	$0
ROBERT HALIK
SECRETARY	1.00	Yes (X)	$0	$0	$0	Yes (X)
TOM LUTZ
TRUSTEE	1.00	Yes (X)	$0	$0	$0
NICHOLAS MCCREARY
TRUSTEE	1.00	Yes (X)	$0	$0	$0
BART NICKERSON
TRUSTEE	1.00	Yes (X)	$0	$0	$0
JAMES OLEKSINSKI
TRUSTEE	1.00	Yes (X)	$0	$0	$0
DAVID PEHRSON
TRUSTEE	1.00	Yes (X)	$0	$0	$0
DICK REYNOLDS
TRUSTEE	1.00	Yes (X)	$0	$0	$0
MICHAEL J JACKSON SR
CHAIRMAN	1.00	Yes (X)	$0	$0	$0	Yes (X)
KEITH TOBEL
TRUSTEE	1.00	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
HUMANA INSURANCE COMPANY
PO BOX 14601	LEXINGTON	KY	405124601	MED ADVANTAGE	$4,129,471
DELTA DENTAL
4100 OKEMOS ROAD	OKEMOS	MI	48864	DENTAL INSURANC	$2,079,552
BENESYS INC
700 TOWER DRIVE	TROY	MI	48098	ADMINISTRATION	$1,814,779	SUITE 300
HEALTH ALLIANCE PLAN
2850 WEST GRAND BLVD	DETROIT	MI	48202	NETWORK ACCESS	$690,433
HCC LIFE INSURANCE COMPANY
11100 WAYZATA BLVD SUITE 350	MINNETONKA	MN	55305	STOP-LOSS INS.	$466,021

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	10	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS	525100	$45,110,399	$45,110,399
SELF PAYMENTS	525100	$13,066,253	$13,066,253

Field	Value	IRS element (for citing)
Total Program Service Revenue	$58,176,652	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$482,638	TotalRevenueColumnAmt
Exclusion	$482,638	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$12,459,100	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$12,810,751	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$351,651	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$351,651	TotalRevenueColumnAmt
Exclusion	-$351,651	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt
SETTLEMENT INCOME	561499	$1,005,468	$1,005,468
OTHER INCOME		$64,301	$64,301

Field	Value	IRS element (for citing)
Other Revenue Total	$1,069,769	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$59,377,408	TotalRevenueColumnAmt
Related Or Exempt Func Income	$58,176,652	RelatedOrExemptFuncIncomeAmt
Exclusion	$1,200,756	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$49,899,452	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$1,595,880	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$383,891	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$36,150	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$43,039	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$16,000	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$213,999	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$7,109	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$52,497	TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt
FEDERAL-STATE HEALTH TAX	$439,006
HIPAA COMPLIANCE COSTS	$2,483

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$52,689,506	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	$7,074,271	BOYAmt
EOY	$4,724,588	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$576,633	BOYAmt
EOY	$1,576,396	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$5,071,271	BOYAmt
EOY	$4,550,482	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$483,848	BOYAmt
EOY	$198,115	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$11,307,315	BOYAmt
EOY	$19,852,089	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$73,267	BOYAmt
EOY	$315,717	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$24,586,605	BOYAmt
EOY	$31,217,387	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$201,361	BOYAmt
EOY	$235,351	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$29,135,393	BOYAmt
EOY	$28,856,573	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$29,336,754	BOYAmt
EOY	$29,091,924	EOYAmt

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

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$4,750,149	BOYAmt
EOY	$2,125,463	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$4,750,149	BOYAmt
EOY	$2,125,463	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$24,586,605	BOYAmt
EOY	$31,217,387	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$6,687,902	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$187,710	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	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDesc	AmtAmt
BENEFIT OBLIG - FUTURE ELIGIBILITY	$24,050,000
BENEFIT OBLIG - CLAIMS IBNR	$4,160,000
BENEFIT OBLIG - CURRENT CLAIMS PAYAB	$426,690
RECIPROCITY PAYABLE	$139,604
CLAIMS TAX PAYABLE	$80,279

Field	Value	IRS element (for citing)
Total Liability	$28,856,573	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$59,522,079	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$187,710	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$187,710	RevenueNotReportedAmt
Revenue Subtotal	$59,334,369	RevenueSubtotalAmt
Investment Expenses Not Incld	$43,039	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$43,039	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$59,377,408	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$52,646,467	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$52,646,467	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$43,039	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$43,039	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$52,689,506	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE D, PAGE 3, PART X	FormAndLineReferenceDesc
Explanation	THE PLAN OBTAINED ITS LATEST DETERMINATION LETTER ON APRIL 25, 2000, IN WHICH THE INTERNAL REVENUE SERVICE STATES THAT THE PLAN AND RELATED TRUST, AS THEN DESIGNED, WERE IN COMPLIANCE WITH APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR AND THE PLAN'S LEGAL COUNSEL BELIEVE THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2013.	ExplanationTxt

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.