JOINT BOARD OF TRUSTEES IBEW: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: JOINT BOARD OF TRUSTEES IBEW (EIN 38-6141764)
Tax period: 2023-06-01 to 2024-05-31
Filed: 2024-10-10
IRS object ID: 202422849349301002
Schema version: 2023v5.0
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
Form 990
Schedule D
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-10-10T08:54:58-04:00	ReturnTs
Tax Period End	2024-05-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	383388760	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	POLK AND ASSOCIATES PLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3135 S STATE ST STE 208	AddressLine1Txt
City	ANN ARBOR	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48108	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-06-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	386141764	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JOINT BOARD OF TRUSTEES IBEW 252	BusinessNameLine1Txt
Business Name Line2	HEALTH AND WELFARE TRUST FUND	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	JOIN	BusinessNameControlTxt
Phone	7346632178	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3135 S STATE ST STE 105	AddressLine1Txt
City	ANN ARBOR	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	481081653	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MICHAEL COX	PersonNm
Person Title	TRUSTEE	PersonTitleTxt
Phone	7346632178	PhoneNum
Signature	2024-10-02	SignatureDt

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	RICHARD G WILLIAMS JR	PreparerPersonNm
PTIN	P00640009	PTIN
Phone	2486425700	PhoneNum
Preparation	2024-10-09	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ERIC MALEY	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	425 JACKSON PLAZA	AddressLine1Txt
City	ANN ARBOR	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48103	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$38,663,622	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1966	FormationYr
Legal Domicile State	MI	LegalDomicileStateCd
Activity Or Mission	PROVIDE HEALTH BENEFITS TO IBEW LOCAL 252 UNION MEMBERS	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	8	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$12,700,817	PYProgramServiceRevenueAmt
CY Program Service Revenue	$17,862,727	CYProgramServiceRevenueAmt
PY Investment Income	$81,987	PYInvestmentIncomeAmt
CY Investment Income	$332,224	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$12,782,804	PYTotalRevenueAmt
CY Total Revenue	$18,194,951	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$9,708,443	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$10,845,271	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	$4,565,649	PYOtherExpensesAmt
CY Other Expenses	$7,499,034	CYOtherExpensesAmt
PY Total Expenses	$14,274,092	PYTotalExpensesAmt
CY Total Expenses	$18,344,305	CYTotalExpensesAmt
PY Revenues Less Expenses	-$1,491,288	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$149,354	CYRevenuesLessExpensesAmt
Total Assets BOY	$8,299,475	TotalAssetsBOYAmt
Total Assets EOY	$8,935,261	TotalAssetsEOYAmt
Total Liabilities BOY	$236,495	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$604,498	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$8,062,980	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$8,330,763	NetAssetsOrFundBalancesEOYAmt
Mission	PROVIDE HEALTH BENEFITS TO IBEW LOCAL 252 UNION MEMBERS	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$10,845,271	ExpenseAmt
Desc	SELF FUNDED PAYMENTS FOR LOSS OF TIME AND MEDICAL,DENTAL, VISION & PRESCRIPTION BENEFITS. COVERS MEMBERS AND DEPENDENTS. 2,023 PERSONS COVERED FOR 5/31/24.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$2,462,538	ExpenseAmt
Desc	INSURED COVERAGE FOR LIFE,ACCIDENTAL DEATH FOR MEMBERS ONLY,PLUS STOP-LOSS COVERAGE FOR THE MEDICAL BENEFITS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$3,475,053	ExpenseAmt
Desc	RECIPROCAL PAYMENTS.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$16,782,862	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
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	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	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	Yes (true)	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
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	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	0	EmployeeCnt
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	6	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (true)	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	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	Yes (true)	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

Field	Value	IRS element (for citing)
Person	BANK OF ANN ARBOR	PersonNm
Phone	7346631128	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	125 S FIFTH	AddressLine1Txt
Address Line2	125 S FIFTH	AddressLine2Txt
City	ANN ARBOR	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	481078009	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DAN CERVENAN
TRUSTEE	8.00	Yes (X)	$0	$0	$0
MICHAEL COX
TRUSTEE	8.00	Yes (X)	$0	$0	$0
RYAN HUSSE
ALTERNATE TR	8.00	Yes (X)	$0	$0	$0
BRIAN KOEPP
ALTERNATE TR	8.00	Yes (X)	$0	$0	$0
ERIC MALEY
TRUSTEE	8.00	Yes (X)	$0	$0	$0
MATTHEW SCHRODER
TRUSTEE	8.00	Yes (X)	$0	$0	$0
ROBERT TURNER
TRUSTEE	8.00	Yes (X)	$0	$0	$0
SANDRA WIITALA
TRUSTEE	8.00	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 (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
BLUE CROSS BLUE SHIELD OF MICHIGAN
232 S CAPITOL AVENUE	LANSING	MI	48933	ADMINISTRATION	$844,636
ANN ARBOR BENEFIT ADMINISTRATORS
3135 S STATE ST STE 105	ANN ARBOR	MI	481081653	ADMINISTRATION	$349,589
LAW OFFICE OF THOMAS D LUCZAK PLLC
438 SOUTH 5TH AVE	ANN ARBOR	MI	48104	LEGAL	$222,594

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	MEMBERSHIP DUES & ASSESSMENTS	Desc
Total Revenue Column	$17,862,727	TotalRevenueColumnAmt
Exclusion	$17,862,727	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$17,862,727	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$189,000	TotalRevenueColumnAmt
Exclusion	$189,000	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$20,611,895	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$20,468,671	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$143,224	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$143,224	TotalRevenueColumnAmt
Exclusion	$143,224	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$18,194,951	TotalRevenueColumnAmt
Exclusion	$18,194,951	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$10,845,271	TotalAmt
Program Services	$10,845,271	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$1,194,225	TotalAmt
Management And General	$1,194,225	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$222,594	TotalAmt
Management And General	$222,594	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$19,520	TotalAmt
Management And General	$19,520	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$27,902	TotalAmt
Management And General	$27,902	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$9,172	TotalAmt
Management And General	$9,172	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
RECIPROCAL PAYMENTS	$3,475,053	$3,475,053
INSURANCE EXPENSES	$2,462,538	$2,462,538
CONSULTING FEE	$45,000		$45,000
ACTUARIAL FEE	$26,981		$26,981

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$16,049	TotalAmt
Management And General	$16,049	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$18,344,305	TotalAmt
Program Services	$16,782,862	ProgramServicesAmt
Management And General	$1,561,443	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$22,117	BOYAmt
EOY	$27,443	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,188,379	BOYAmt
EOY	$1,521,228	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,801,307	BOYAmt
EOY	$1,892,235	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$252,458	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$252,458	LandBldgEquipAccumDeprecAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$5,287,672	BOYAmt
EOY	$5,494,355	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,299,475	BOYAmt
EOY	$8,935,261	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$236,495	BOYAmt
EOY	$604,498	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$236,495	BOYAmt
EOY	$604,498	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$8,062,980	BOYAmt
EOY	$8,330,763	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,062,980	BOYAmt
EOY	$8,330,763	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,299,475	BOYAmt
EOY	$8,935,261	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$149,354	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$417,137	NetUnrlzdGainsLossesInvstAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Other	Yes (X)	MethodOfAccountingOtherInd
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

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$252,458	OtherCostOrOtherBasisAmt
Depreciation	$252,458	DepreciationAmt

Field	Value	IRS element (for citing)
Total Rev Etc Audited Fincl Stmt	$18,612,088	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$417,137	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$417,137	RevenueNotReportedAmt
Revenue Subtotal	$18,194,951	RevenueSubtotalAmt
Total Revenue Per Form990	$18,194,951	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$18,344,305	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$18,344,305	ExpensesSubtotalAmt
Total Expenses Per Form990	$18,344,305	TotalExpensesPerForm990Amt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (6 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
ROBERT TURNER
PARTICIPANT	PLAN PARTICIPANT	false
MICHAEL COX
PARTICIPANT	PLAN PARTICIPANT	false
MATTHEW SCHRODER
PARTICIPANT	PLAN PARTICIPANT	false
RYAN HUSSE
PARTICIPANT	PLAN PARTICIPANT	false
SANDRA WIITALA
PARTICIPANT	PLAN PARTICIPANT	false
BRIAN KOEPP
PARTICIPANT	PLAN PARTICIPANT	false

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 4	THE PLAN ADOPTED AN AMENDMENT AS ATTACHED.
FORM 990, PAGE 6, PART VI, LINE 6	UNION MEMBERS OF INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS 252
FORM 990, PAGE 6, PART VI, LINE 7A	BOARD OF TRUSTEES ARE ELECTED BY THE IBEW 252 UNION MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 11B	THE FORM 990 WAS DISTRIBUTED TO THE MEMBERS OF THE BOARD OF TRUSTEES BEFORE FILING. NO REVIEW WAS CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 12C	THE RELEVANT CONFLICT OF INTEREST POLICY STATES: EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THE ORGANIZATION IS TAX EXEMPT AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.
FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC AT THE FUND OFFICE, 3135 S STATE ST., SUITE 105, ANN ARBOR, MI 48108.
FORM 990, PART XII	LINE 1 - METHOD OF ACCOUNTING ACCRUAL METHOD OF ACCOUNTING EXCEPT THAT NO ESTIMATE HAS BEEN MADE FOR HEALTH AND DISABILITY CLAIMS INCURRED BUT NOT REPORTED TO THE PLAN ADMINISTRATOR.