BAC OF MICHIGAN HEALTH AND WELFARE FUND: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: BAC OF MICHIGAN HEALTH AND WELFARE FUND (EIN 38-2073681)
Tax period: 2011-05-01 to 2012-04-30
Filed: 2013-03-12
IRS object ID: 201340719349300729
Schema version: 2011v1.5
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
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-03-12T15:33:08-05:00	Timestamp
Tax Period End Date	2012-04-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BENDA GRACE STULZ & COMPANY PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	38800 VAN DYKE AVE STE 100	AddressLine1
City	STERLING HEIGHTS	City
State	MI	State
ZIP Code	48312	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-05-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	382073681	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	DETROIT & VICINITY TROWEL TRADES	BusinessNameLine1
Business Name Line2	HEALTH AND WELFARE FUND	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	DETR	NameControl
Phone	2488220100	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	700 TOWER DRIVE	AddressLine1
Address Line2	ROOM/SUITE 350	AddressLine2
City	TROY	City
State	MI	State
ZIP Code	48098	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	CHARLES WILSONMARK KING	Name
Title	UNION TRUSTEE/MNGMT TRUSTEE	Title
Phone	2488220100	Phone
Date Signed	2012-10-24	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	BRYAN STULZ	Name
Phone	5868836240	Phone
Date Prepared	2013-03-12	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	SAME AS ABOVE	NameOfPrincipalOfficerPerson
Gross Receipts	144364403	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.DVTT.ORG	WebSite
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1974	YearFormation
State Legal Domicile	MI	StateLegalDomicile
Activity Or Mission Description	THE 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.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	8	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	4	NbrIndependentVotingMembers
Total Nbr Employees	7	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	6854264	ProgramServiceRevenuePriorYear
Program Service Revenue CY	7441688	ProgramServiceRevenueCY
Investment Income Prior Year	177198	InvestmentIncomePriorYear
Investment Income Current Year	133317	InvestmentIncomeCurrentYear
Other Revenue Prior Year	256297	OtherRevenuePriorYear
Other Revenue Current Year	200169	OtherRevenueCurrentYear
Total Revenue Prior Year	7287759	TotalRevenuePriorYear
Total Revenue Current Year	7775174	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	6320167	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	6549231	BenefitsPaidToMembersCY
Salaries Etc Prior Year	264462	SalariesEtcPriorYear
Salaries Etc Current Year	271401	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	581172	OtherExpensePriorYear
Other Expenses Current Year	575000	OtherExpensesCurrentYear
Total Expenses Prior Year	7165801	TotalExpensesPriorYear
Total Expenses Current Year	7395632	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	121958	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	379542	RevenuesLessExpensesCY
Total Assets BOY	7119939	TotalAssetsBOY
Total Assets EOY	7645129	TotalAssetsEOY
Total Liabilities BOY	1978686	TotalLiabilitiesBOY
Total Liabilities EOY	2158968	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	5141253	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	5486161	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	THE 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.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	6549231	Expense
Description	THE FUND PROVIDES FOR HEALTH, MEDICAL, DENTAL, AND VISION BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS.	Description
Total Program Service Expense	6549231	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	7	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	8	NbrVotingGoverningBodyMembers
Number Independent Voting Members	4	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	true	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	BENESYS INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	2488139800	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	700 TOWER DRIVE SUITE 350	AddressLine1
City	TROY	City
State	MI	State
ZIP Code	48098	ZIPCode

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	X	InfoInScheduleOPartVII

Form990 Part VII Section A Form990PartVIISectionA (8 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
MARK KING
SECRETARY	1.00	X	0	101034	15391
CHARLES KUKAWKA
TRUSTEE	1.00	X	0	93727	14170
PAUL DUNFORD
TRUSTEE	1.00	X	0	74258	13434
FRANK RODRIGUEZ
TRUSTEE	1.00	X	0	73730	11728
CHARLES WILSON
CHAIRMAN	1.00	X	0	0	0
MARINO CENSONI
TRUSTEE	1.00	X	0	0	0
CHUCK BINKOWSKI
TRUSTEE	1.00	X	0	0	0
PATRICK BAKER
TRUSTEE	1.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp Frm Rltd Orgs	342749	TotalReportableCompFrmRltdOrgs
Total Other Compensation	54723	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
SAV-RX
224 NORTH PARK AVE	FREMONT	NE	68025	PRESCRIPTION	411987
BENESYS INC
700 TOWER DRIVE STE 300	TROY	MI	48098	TPA	176488

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
EMPLOYER CONTRIBUTION	230000	6492139	6492139
PARTICIPANT SELF-PAYMENTS	900099	949549	949549

Field	Value	IRS element (for citing)
Total Program Service Revenue	7441688	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	222157	TotalRevenueColumn
Exclusion	$222,157	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	136500389	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	136589229	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	-88840	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-88840	TotalRevenueColumn
Related Or Exempt Function Income	-88840	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
COBRA SUBSIDY	900099	103061	103061
OTHER	900099	82385	82385
LIQUIDATED DAMAGES	900099	14723	14723

Field	Value	IRS element (for citing)
Total Other Revenue	200169	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	7775174	TotalRevenueColumn
Related Or Exempt Function Income	7553017	RelatedOrExemptFunctionIncome
Exclusion	$222,157	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	6549231	Total
Program Services	6549231	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	230104	Total
Management And General	230104	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	19425	Total
Management And General	19425	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	21872	Total
Management And General	21872	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	92100	Total
Management And General	92100	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	37733	Total
Management And General	37733	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	12900	Total
Management And General	12900	ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	10554	Total
Management And General	10554	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	213950	Total
Management And General	213950	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	91603	Total
Management And General	91603	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	63327	Total
Management And General	63327	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	40324	Total
Management And General	40324	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	2399	Total
Management And General	2399	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	9866	Total
Management And General	9866	ManagementAndGeneral

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	TotalTotal	Management And GeneralManagementAndGeneral
HIPAA COSTS	694	694
DUES AND SUBSCRIPTIONS	-450	-450

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	7395632	Total
Program Services	6549231	ProgramServices
Management And General	846401	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	113411	BOY
EOY	1696	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	262312	BOY
EOY	861390	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	504564	BOY
EOY	464478	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	95509	BOY
EOY	75301	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	44363	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	42217	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	4545	BOY
EOY	2146	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	6139598	BOY
EOY	6240118	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	7119939	BOY
EOY	7645129	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	134686	BOY
EOY	279968	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	1844000	BOY
EOY	1879000	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1978686	BOY
EOY	2158968	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	5141253	BOY
EOY	5486161	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	5141253	BOY
EOY	5486161	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	7119939	BOY
EOY	7645129	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	379542	ReconcilationRevenueExpenses
Reconcilation Other Changes	-34634	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	44363	InvestmentCostOrOtherBasis
Depreciation	42217	Depreciation
Book Value	2146	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	2146	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
ACCUMULATED ELIGIBILITY CREDITS	$1,184,000
CLAIMS INCURRED BUT NOT REPORTED	$695,000

Field	Value	IRS element (for citing)
Total Of Amounts	1879000	TotalOfAmounts
Total Revenue	7775174	TotalRevenue
Total Expenses	7395632	TotalExpenses
Excess Or Deficit For Year	379542	ExcessOrDeficitForYear
Net Unrealized GL On Investments	-34634	NetUnrealizedGLOnInvestments
Total Adjustments	-34634	TotalAdjustments
Excess Or Deficit Per FS	344908	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	7729986	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	-34634	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	-34634	RevenueNotRptdF990
Revenue Subtotal	7764620	RevenueSubtotal
Investment Expenses Not Included	10554	InvestmentExpensesNotIncluded
Revenue Not Rptd On Fin Stmt	10554	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	7775174	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	7385078	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	7385078	ExpensesSubtotal
Investment Expenses Not Included2	10554	InvestmentExpensesNotIncluded2
Expenses Not Rptd On Fin Stmt	10554	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	7395632	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	THE 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.
ADDITIONAL INFORMATION	FORM 990, PART VI	LINE 2 - FAMILY RELATIONSHIP OR BUSINESS RELATIONSHIP - THE RELATIONSHIP BETWEEN THE TRUSTEES OF THE FUND IS A 'BUSINESS RELATIONSHIP'. THE FUND IS ESTABLISHED AND MAINTAINED PURSUANT TO THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974, AS AMENDED. THE FUND, 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. LINE 12 - ANNUALLY, EACH TRUSTEE MUST ANSWER THE FIDUCIARY LIABILITY INSURANCE REVEWAL QUESTIONAIRE, WHICH CONTAINS QUESTIONS REGARDING POTENTIAL AND ACTUAL CONFLICTS OF INTEREST. LINE 15 - THE FUND DID NOT HAVE A CEO, EXECUTIVE DIRECTOR, OR TOP MANAGEMENT OFFICIAL, OR OTHER OFFICERS OR KEY EMPLOYEES, AS THOSE TERMS ARE DEFINED.
SIGNIFICANT CHANGES TO ORGANIZATIONAL DOCUMENTS	FORM 990, PAGE 6, PART VI, LINE 4	THE FUND RESTATED THE SPD TO INCORPORATE THE CHANGES REQUIRED BY THE HEALTH CARE REFORM LAW.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE 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.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE 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.
ADDITIONAL INFORMATION	FORM 990, PART VII	LINE 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 ORGANIZTIONS TO THE FUND FOR PURPOSES OF FORM 990.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (5 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Direct Controlling Entity NADirectControllingEntityNA	Controlled OrgControlledOrg
BRICKLAYERS PENSION FUND-METRO AREA
24900 HARPER	ST CLAIR SHORES	MI	48080	516030972	PENSION	MI	401(A)	N/A	false
BRICKLAYERS HOLIDAY FUND-METRO AREA
24900 HARPER	ST CLAIR SHORES	MI	48080	382105545	VAC & HOL	MI	501C9	N/A	false
DETROIT METRO MASONRY JAT FUND
21031 RYAN	WARREN	MI	48091	386149270	APPRENTICE	MI	501C5	N/A	false
CEMENT MASONS PENSION FUND-D&V
30700 TELEGRAPH STE 2400	BINGHAM FARMS	MI	48025	386242187	PENSION	MI	401(A)	N/A	false
CEMENT MASONS V&H FUND-D&V
30700 TELEGRAPH STE 2400	BINGHAM FARMS	MI	48025	382106635	VAC & HOL	MI	501C9	N/A	false

Form990 Schedule R Part III Form990ScheduleRPartIII

Name Of Related Org NameOfRelatedOrg

Field	Value	IRS element (for citing)
Business Name Line1	SEE PART VII	BusinessNameLine1

Field	Value	IRS element (for citing)
Direct Controlling Entity NA	N/A	DirectControllingEntityNA
Disproportionate Allocations	false	DisproportionateAllocations
General Or Managing Partner	false	GeneralOrManagingPartner

Form990 Schedule R Part IV Form990ScheduleRPartIV

Name Of Related Org NameOfRelatedOrg

Field	Value	IRS element (for citing)
Business Name Line1	SEE PART VII	BusinessNameLine1

Field	Value	IRS element (for citing)
Direct Controlling Entity NA	N/A	DirectControllingEntityNA

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	true	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	true	OtherTransferFromOtherOrg

Form990 Schedule R Part VII Form990ScheduleRPartVII

Field	Value	IRS element (for citing)
Identifier	ADDITIONAL INFORMATION	Identifier
Return Reference	SCHEDULE R	ReturnReference
Explanation	SCHEDULE R PARTS III IV AND V IDENTIFICATION OF RELATED ORGANIZATIONS THE FILING ORGANIZATION IS A MULTIEMPLOYER TRUST FUND AS DEFINED IN THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 AS AMENDED THE FUND PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS AS OF APRIL 30 2012 THERE WERE 125 CONTRIBUTING EMPLOYERS TO THE FUND UNDER THE INSTRUCTIONS TO SCHEDULE R THOSE EMPLOYERS ARE CONSIDERED RELATED ORGANIZATIONS THE FUNDS ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF ALL CONTRIBUTING EMPLOYERS INCLUDING NAMES ADDRESSES AND OTHER CONTACT INFORMAITON HOWEVER THE FUND DOES NOT HAVE AND HAS NO REASONABLE WAY TO OBTAIN MUCH OF THE INFORMATION TO BE REPORTED ON SCHEDULE R SUCH AS THE EMPLOYERS LEGAL STRUCTUREEG CORPORATION OR PARTNERSHIP THE FOLLOWING IS A LISTING OF THOSE CONTRIBUTING EMPLOYERS WHICH IS THE EXTENT OF THE INFORMATION THE FUND HAS WITH RESPECT TO EACH EMPLOYER AND COMPORTS WITH THE INSTRUCTIONS FOR THE 2012 SCHEDULE R FORM 990 ACF BRICKCLEANER INC A A BOOS SONS AKINS CONSTRUCTION ALBANELLI CEMENT CONTRACTORS ALL TOGETHER SERVICES ALPHA FOAM AMERICAN INTER CONSTR ASSEMBLERS INC ASSEMBLERS PRECAST STEEL SVC AUTHORITY GROUP CONCRETE INC BMI REFRACTORY SERVICES BAKER CONSTRUCTION CO INC BARTON MALOW CO BESTEVER CONSTR CO BOOMS STONE CO BRAND ENERGY SERVICES BRAZEN AND GREER MASONRY INC BRENCAL CONTRACTORS BRICKLAYERS LOCAL 1 BRICKLAYERS PENSION TRUST FUND BROADCAST DESIGN CONSTR INC C J CONSULTANTS CAMO CARL WALKER CONSTRUCTION CO CERCO INC CHASE NEDROW MANUFACTURING CHEZCORP INC COMMERCIAL CONTR CONTEX INC CULVER DEVELOPMENT LLC CUSACKS MASONRY D S MASONRY D C BYERS CO DAVENPORT MASONRY INC DEMARIA BUILDING CO DESANTIS CONSTRUCTION CO DFC INC DICLAUDIO MASONRY CONT DILISID CONTRACTING INC DIXON INC DRV JOINT SEALANT CONT E L DEVELOPMENT E R MASONRY CONSTRUCTIONS E CREMONTE SON EMELLI CONCRETE LLC FABCON INC FINGER LAKES WATERPROOFING INC FOSBEL INC FUTURE BUILDING CONSTRUCTION G P SERVICES G M REFRACTORIES INC GA MASONRY GENERAL ACIO PROOFING INC GEORGE MCINTOSH INC GILARDOONE COMPANY LLC GLASS ROCK PRODUCTS GRAYCOR INDUSTRIAL GRUNWELL CASHERO CO INC HSS CONSTRUCTIONS INC HANSCHMANN MASONRY HELMS CAULKING HICKS MASONRY CO LLC IMINRT INDUSTRIAL SERVICES INC JIM SCHWEIHOFER CONST CO INC JOHN TRAVIS KING MASONRY INC KVAERNER SONGER ONC LEIDAL HART MASON CONTR LEOS CONCRETE INC MASONRY DEVELOPERS MATRIX MICRO ELECTRIC LTD MIDAMERICAN GUNITE INC MIDWEST IND SERVICE MONTE COSTELLA CO MOSSER CONSTRUSTION INC MUIRHEAD CONST NAVETTA MASON CONTR NEDROW REFRACTORIES NORTHERN INDUSTRIAL CONST INC OHIO BUILDING RESTORATION OLSON CEMENT WORK OMI RERACTORIES ONEX CONSTRUCTION ORION WATERPROOFING ORLANDO SONS INC PADULA CEMENT CO INC PCI CONSTRUCTION PERSICONI CONSTRUCTION CO POLEY MASONRY CONST INC POMPONIO CONST INC PREMIER CAULKING INC PUMFORD CONSTRUCTION INC R C NOWAK CO RR CONSTRUCTION SERVICES INC RAM CONSTRUCTION SERVICES RENEGADE CONSTRACTOR INC RICHARD PHILLIPS INC ROBOVITSKY INCORPORATED RONCELLI INC ROSATI MASON CONTRACTOR LLC ROYAL RESTORATION WATERPROOFING RUDLOPH LIBBE INC SA STORER SONS CO SALINAS CEMENT CO SBM MASONRY CO SCHAD BOILER SETTING CO SCHAEFER GROUP SCHIFFER MASON CONTR INC SCHROEDER MASONRCEMENT CO SEALED RITE SERESCASTLE MASONRY INC SHARED SYSTEMS TECHCOLOGY SICILIA MASONRY SIMONE CONTRACTING CORP SONGER STEEL SERVICES SPENCE BROTHERS STEBBINS ENGINEERING STRUCTURAL PRESERVATION SYSTEM TALON INDUSTRIES INC TEERA CONSTRUCTION CO INC URS VAN ROSHALEN CONCRETE INC WALTER DALOISIO MASONRY INC	Explanation