MICHIGAN REGIONAL COUNCIL OF CARPENTERS EMPLOYEE BENES VEBA FD: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- MICHIGAN REGIONAL COUNCIL OF CARPENTERS EMPLOYEE BENES VEBA FD (EIN 38-3508105)
- Tax period
- 2013-05-01 to 2014-04-30
- Filed
- 2015-01-13
- IRS object ID
- 201500139349301315
- Schema version
- 2013v4.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-01-13T15:07:47-06:00 | ReturnTs |
| Tax Period End | 2014-04-30 | 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 | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15985 CANAL RD | AddressLine1 |
| City | CLINTON TOWNSHIP | City |
| State | MI | State |
| ZIP Code | 480385021 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-05-01 | 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 | BusinessNameLine1 |
| Business Name Line2 | CARPENTERS' EMPLOYEE BENEFITS FUND | BusinessNameLine2 |
| 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 | AddressLine1 |
| City | TROY | City |
| State | MI | State |
| ZIP Code | 480994540 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL J JACKSON SR | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 2488139800 | PhoneNum |
| Signature | 2014-11-14 | 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 | 2014-11-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | 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 | PO BOX 4540 | AddressLine1 |
| City | TROY | City |
| State | MI | State |
| ZIP Code | 480994540 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $53,379,663 | 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 | 55 | TotalEmployeeCnt |
| Total Volunteers | 12 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $51,969,230 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $49,406,858 | CYProgramServiceRevenueAmt |
| PY Investment Income | $133,478 | PYInvestmentIncomeAmt |
| CY Investment Income | $124,129 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,765 | PYOtherRevenueAmt |
| CY Other Revenue | $884 | CYOtherRevenueAmt |
| PY Total Revenue | $52,104,473 | PYTotalRevenueAmt |
| CY Total Revenue | $49,531,871 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $49,486,526 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $41,275,189 | 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 | $2,563,792 | PYOtherExpensesAmt |
| CY Other Expenses | $2,499,058 | CYOtherExpensesAmt |
| PY Total Expenses | $52,050,318 | PYTotalExpensesAmt |
| CY Total Expenses | $43,774,247 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $54,155 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $5,757,624 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $13,604,909 | TotalAssetsBOYAmt |
| Total Assets EOY | $17,488,647 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $33,438,382 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $31,631,166 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$19,833,473 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$14,142,519 | 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 | $43,774,247 | ExpenseAmt |
| Revenue | $49,406,858 | RevenueAmt |
| Desc | TO PROVIDE HEALTH & WELFARE BENEFITS TO PARTICIPANTS IN ACCORDANCE WITH THE MULTI-EMPLOYER COLLECTIVE BARGAINING AGREEMENT. | Desc |
| Total Program Service Expenses | $43,774,247 | 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 | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 2330 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 55 | 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 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2488139800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 TOWER DRIVE | AddressLine1 |
| Address Line2 | SUITE 300 | AddressLine2 |
| City | TROY | City |
| State | MI | State |
| ZIP Code | 48098 | ZIPCode |
| 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 CAR | ||||||
| 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) |
| PATRICK LINDSTROM | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SCOTT LOWES | ||||||
| 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 | |
| MICHAEL J JACKSON SR | ||||||
| CHAIRMAN | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| 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/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt | Address Line2ContractorAddress/USAddress/AddressLine2 |
|---|---|---|---|---|---|---|
| HUMANA INSURANCE COMPANY | ||||||
| PO BOX 14601 | LEXINGTON | KY | 405124601 | MED ADVANTAGE | $4,725,911 | |
| BENESYS INC | ||||||
| 700 TOWER DRIVE | TROY | MI | 48098 | ADMINISTRATION | $1,842,320 | SUITE 300 |
| HEALTH ALLIANCE PLAN | ||||||
| 2850 WEST GRAND BLVD | DETROIT | MI | 48202 | NETWORK ACCESS | $527,044 | |
| UNION LABOR AND LIFE INSURANCE CO | ||||||
| 1625 EYE STREET | WASHINGTON | DC | 20006 | LIFE INSURANCE | $441,881 | |
| HCC LIFE INSURANCE COMPANY | ||||||
| 11100 WAYZATA BLVD SUITE 350 | MINNETONKA | MN | 55305 | STOP-LOSS INS. | $258,615 | |
| 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 | $35,933,207 | $35,933,207 |
| SELF PAYMENTS | 525100 | $13,473,651 | $13,473,651 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $49,406,858 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $154,596 | TotalRevenueColumnAmt |
| Exclusion | $154,596 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,817,325 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,847,792 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$30,467 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$30,467 | TotalRevenueColumnAmt |
| Exclusion | -$30,467 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 561499 | BusinessCd |
| Total Revenue Column | $884 | TotalRevenueColumnAmt |
| Exclusion | $884 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $884 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $49,531,871 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $49,406,858 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $125,013 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,275,189 | TotalAmt |
| Program Services | $41,275,189 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,586,484 | TotalAmt |
| Program Services | $1,586,484 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $396,187 | TotalAmt |
| Program Services | $396,187 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,800 | TotalAmt |
| Program Services | $35,800 | ProgramServicesAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,676 | TotalAmt |
| Program Services | $12,676 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,000 | TotalAmt |
| Program Services | $17,000 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $160,222 | TotalAmt |
| Program Services | $160,222 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,163 | TotalAmt |
| Program Services | $23,163 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,515 | TotalAmt |
| Program Services | $57,515 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| MICHIGAN CLAIM TAX EXPENS | $208,765 | $208,765 |
| HIPAA COMPLIANCE COSTS | $1,246 | $1,246 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,774,247 | TotalAmt |
| Program Services | $43,774,247 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,968,951 | BOYAmt |
| EOY | $7,057,611 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $358,317 | BOYAmt |
| EOY | $328,493 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,655,507 | BOYAmt |
| EOY | $4,492,942 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $734,206 | BOYAmt |
| EOY | $469,310 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,848,708 | BOYAmt |
| EOY | $5,094,519 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,220 | BOYAmt |
| EOY | $45,772 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,604,909 | BOYAmt |
| EOY | $17,488,647 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,563 | BOYAmt |
| EOY | $108,751 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,336,819 | BOYAmt |
| EOY | $31,522,415 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,438,382 | BOYAmt |
| EOY | $31,631,166 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$19,833,473 | BOYAmt |
| EOY | -$14,142,519 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$19,833,473 | BOYAmt |
| EOY | -$14,142,519 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,604,909 | BOYAmt |
| EOY | $17,488,647 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $5,757,624 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$66,670 | 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 (4 entries)
| DescDesc | AmtAmt |
|---|---|
| BENEFIT OBLIG - FUTURE ELIGIBILITY | $25,380,000 |
| BENEFIT OBLIG - IBNR | $4,750,000 |
| BENEFIT OBLIG - CURRENT CLAIMS PAYAB | $1,166,417 |
| RECIPROCITY PAYABLE | $225,998 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $31,522,415 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $49,452,527 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$66,670 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$66,670 | RevenueNotReportedAmt |
| Revenue Subtotal | $49,519,197 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $12,674 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $12,674 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $49,531,871 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $43,761,573 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $43,761,573 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $12,674 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $12,674 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $43,774,247 | 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, AS THEN DESIGNED, WAS 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 ORGANIZATION HAS TAKEN AN UNCERTAIN 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. GENERALLY, THE PLAN IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR TAX YEARS PRIOR TO 2011. | 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 | REVIEW PROCESS OF THE FORM 990 IS DONE BY THE BOARD OF TRUSTEES AT THE BOARD MEETING & EXPLAINED BY THE CPA PRIOR TO FILING THE 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. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (13 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line2DisregardedEntityName/BusinessNameLine2 |
|---|---|---|---|---|---|---|---|---|---|---|
| MICHIGAN ASSOCIATION OF CONSTRUCTOR | ||||||||||
| 2323 NORTH LARCH | LANSING | MI | 48906 | 381237235 | ASSOC. | MI | 501C6 | N/A | false | |
| ARCHITECTURAL CONTRACTORS INDUSTRY | ||||||||||
| 2524 HARTE DRIVE | BRIGHTON | MI | 48114 | 382232811 | ASSOC. | MI | 501C6 | N/A | false | |
| CONSTRUCTION ASSOCIATION OF MICHIGA | ||||||||||
| 43636 WOODWARD AVENUE | BLOOMFIELD HILLS | MI | 48302 | 200063726 | ASSOC. | MI | 501C6 | N/A | false | |
| ASSOCIATED CARPENTRY CONTRACTORS | ||||||||||
| PO BOX 1321 | NOVI | MI | 48126 | 383096648 | ASSOC. | MI | 501C6 | N/A | false | |
| POURED CONCRETE WALL ASSOCIATION | ||||||||||
| 600 S ADAMS ROAD | BIRMINGHAM | MI | 48009 | 381866459 | ASSOC. | MI | 501C6 | N/A | false | |
| CARPENTER CONTRACTORS ASSOCIATION | ||||||||||
| PO BOX 46445 | MOUNT CLEMENS | MI | 48046 | 381239044 | ASSOC. | MI | 501C6 | N/A | false | |
| CARPENTERS FRINGE BENEFIT FUNDS | ||||||||||
| 22260 HAGGERTY ROAD SUITE 350 | NORTHVILLE | MI | 48167 | 383345174 | COLLECTION | MI | 501C5 | N/A | false | JOINT DELINQUENCY COMMITTEE |
| DETROIT CARPENTRY JOINT APPREN | ||||||||||
| 1401 FARROW AVENUE | FERNDALE | MI | 48220 | 381720608 | TRAINING | MI | 501C5 | N/A | false | TRAINING COMMITTEE |
| CARPENTERS APPREN REIMBURSEMENT | ||||||||||
| 1401 FARROW AVENUE | FERNDALE | MI | 48220 | 383568247 | TRAINING | MI | 501C5 | N/A | false | PROGRAM |
| DETROIT AREA LABOR-MANAGEMENT | ||||||||||
| 1401 FARROW AVENUE | FERNDALE | MI | 48220 | 386495411 | TRAINING | MI | 501C5 | N/A | false | PRODUCTIVITY TRAINING PROGRAM INC |
| CARPENTERS PENSION TRUST FUND | ||||||||||
| PO BOX 4540 | TROY | MI | 480994540 | 386242188 | PENSION | MI | 401B3 | N/A | false | DETROIT AND VICINITY |
| MRCC ANNUITY FUND | ||||||||||
| PO BOX 4540 | TROY | MI | 480994540 | 383240423 | RETIREMENT | MI | 401B3 | N/A | false | |
| CARPENTERS' GUARANTY FUND | ||||||||||
| 22260 HAGGERTY ROAD SUITE 350 | NORTHVILLE | MI | 48167 | 386238334 | GUARANTY | MI | 501C5 | 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 | false | 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 | BusinessNameLine1 |
| Business Name Line2 | JOINT DELINQUENCY COMMITTEE | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | Q | TransactionTypeTxt |
| Involved | $237,635 | InvolvedAmt |
| Method Of Amount Determination | CASH PAID | MethodOfAmountDeterminationTxt |