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        <Desc>UNEARNED RELATED PARTY REVENU</Desc>
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      <FootnoteTextInd>X</FootnoteTextInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PLAN IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE PLAN MAINTAINS THE TAX POSITION OF ITS TAX- EXEMPT STATUS AND DOES NOT CONDUCT UNRELATED BUSINESS ACTIVITIES. ACCORDINGLY, NO PROVISIONS FOR INCOME TAXES OR UNCERTAIN TAX POSITIONS HAVE BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE PLAN IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR TAX YEARS PRIOR TO 2019. THE PLAN OBTAINED A FAVORABLE DETERMINATION LETTER ON NOVEMBER 15, 2022, IN WHICH THE INTERNAL REVENUE SERVICE STATED THAT THE PLAN, AS THEN DESIGNED, WAS IN COMPLIANCE WITH APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE.</ExplanationTxt>
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      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
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      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JOSEPH MICHILIZZI</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>CHRISTOPHER KECK</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>TRENTON MAUK</PersonNm>
        <TitleTxt>TRAINING DIRECTOR</TitleTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>VOLUNTEERS CONSIST OF UNCOMPENSATED MEMBERS OF THE BOARD OF TRUSTEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE INSTRUCTIONAL TRAINING AND TESTING FOR UNION MEMBERS, IN LOCAL 333 JURISDICTION, TO INCREASE THEIR TECHNICAL SKILLS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>MANAGEMENT OF THE PLUMBERS &amp; PIPEFITTERS LOCAL 333 JOINT APPRENTICESHIP TRAINING FUND IS HANDLED BY THE FUND'S BOARD OF TRUSTEES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>CPA PREPARES THE FORM 990 AND PRESENTS TO THE BOARD OF TRUSTEES FOR REVIEW AND APPROVAL AT THE BOARD OF TRUSTEES' MEETING PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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        </DisregardedEntityName>
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        </USAddress>
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          <CityNm>LANSING</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48911</ZIPCd>
        </USAddress>
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</Return>
