HEAT & FROST INSULATORS & ALLIED WORKERS LOCAL 47 WELFARE FUND: Form 990, tax year 2024
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- Organization
- HEAT & FROST INSULATORS & ALLIED WORKERS LOCAL 47 WELFARE FUND (EIN 38-6058846)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-10-16
- IRS object ID
- 202512899349301626
- Schema version
- 2024v5.2
- 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 | 2025-10-16T17:58:37-04:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 382284921 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Benda Grace Stulz & Company PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 38800 Van Dyke Ave | AddressLine1Txt |
| City | Sterling Heights | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48312 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 386058846 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Heat & Frost Insulators & Allied Workers Local 47 | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % THOMAS DYLENSKI | InCareOfNm |
| Business Name Control | HEAT | BusinessNameControlTxt |
| Phone | 5173217502 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6525 Centurion Drive | AddressLine1Txt |
| City | Lansing | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 489179275 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THOMAS DYLENSKI | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 5173217502 | PhoneNum |
| Signature | 2025-10-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| 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 | BRYAN D STULZ | PreparerPersonNm |
| PTIN | P00265596 | PTIN |
| Phone | 5868836240 | PhoneNum |
| Preparation | 2025-10-16 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,821,130 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.heatfrostlocal47benefits.org | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1957 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS OF THE PLAN. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,711,102 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,641,628 | CYProgramServiceRevenueAmt |
| PY Investment Income | $38,052 | PYInvestmentIncomeAmt |
| CY Investment Income | $263,894 | CYInvestmentIncomeAmt |
| PY Other Revenue | $9,663 | PYOtherRevenueAmt |
| CY Other Revenue | $15,225 | CYOtherRevenueAmt |
| PY Total Revenue | $3,758,817 | PYTotalRevenueAmt |
| CY Total Revenue | $5,920,747 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $3,586,855 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $4,706,212 | 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 | $351,799 | PYOtherExpensesAmt |
| CY Other Expenses | $417,768 | CYOtherExpensesAmt |
| PY Total Expenses | $3,938,654 | PYTotalExpensesAmt |
| CY Total Expenses | $5,123,980 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$179,837 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $796,767 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,584,399 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,310,108 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,421,344 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,199,728 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,163,055 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,110,380 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS OF THE PLAN. | MissionDesc |
| Desc | TO PROVIDE HEALTH CARE, DISABILITY AND LIFE INSURANCE BENEFITS TO ELIGIBLE PLAN PARTICIPANTS. | Desc |
| 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 | 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 | 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 | Yes (true) | 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 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 | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | 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 | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | 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 | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | 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 | TIC Internatioanl Corp | PersonNm |
| Phone | 5173217502 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6525 Centurion Drive | AddressLine1Txt |
| City | Lansing | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 489179275 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JOSHUA KROELL | ||||||
| SECRETARY | 1.00 | 40.00 | Yes (X) | $0 | $107,765 | $64,911 |
| JOSHUA SCALICI | ||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $49,517 |
| WALTER WILSON | ||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $2,073 | $35,313 |
| ROBERT WILLIAMS | ||||||
| CHAIRMAN | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 |
| THOMAS DYLENSKI | ||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 |
| JOHN LYONS | ||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $109,838 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $149,741 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLUE CROSS BLUE SHIELD OF MICHIGAN | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 EAST LAFAYETTE D517 | AddressLine1Txt |
| City | Detroit | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48226 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | HEALTH ADMIN | ServicesDesc |
| Compensation | $239,278 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 230000 | $5,132,731 | $5,132,731 |
| PARTICIPANT CONTRIBUTIO | 230000 | $508,897 | $508,897 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,641,628 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $263,447 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $263,447 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,900,830 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,900,383 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $447 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $447 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $447 | RelatedOrExemptFuncIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LIQUIDATED DAMAGES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $15,225 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,225 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $15,225 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,920,747 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,920,747 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,706,212 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $309,922 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,558 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,907 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,483 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,650 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,883 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,067 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,298 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,123,980 | 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 | $202,292 | BOYAmt |
| EOY | $566,682 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $176,380 | BOYAmt |
| EOY | $509,190 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $358,585 | BOYAmt |
| EOY | $442,504 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,374 | BOYAmt |
| EOY | $13,308 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,833,768 | BOYAmt |
| EOY | $5,778,424 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,584,399 | BOYAmt |
| EOY | $7,310,108 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $116,344 | BOYAmt |
| EOY | $380,728 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,305,000 | BOYAmt |
| EOY | $2,819,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,421,344 | BOYAmt |
| EOY | $3,199,728 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,163,055 | BOYAmt |
| EOY | $4,110,380 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,163,055 | BOYAmt |
| EOY | $4,110,380 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,584,399 | BOYAmt |
| EOY | $7,310,108 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $796,767 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $150,558 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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 (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Cliams Incurred but not Reported | $177,000 |
| Accumulated Eligibility Credits | $2,642,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,819,000 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $6,059,822 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $150,558 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $150,558 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,909,264 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $11,483 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $11,483 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,920,747 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,112,497 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $5,112,497 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $11,483 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $11,483 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,123,980 | TotalExpensesPerForm990Amt |
Schedule J IRS990ScheduleJ
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOSHUA KROELL | PersonNm |
| Title | SECRETARY | TitleTxt |
| Compensation Based On Rltd Orgs | $107,765 | CompensationBasedOnRltdOrgsAmt |
| Nontaxable Benefits Rltd Orgs | $64,911 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Rltd Orgs | $172,676 | TotalCompensationRltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Officer directors etc family relationship Part VI line 2 | 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 TRUST FUND, IS ADMINISTERED BY A BOARD OF TRUSTEES WHICH IS COMPRISED OF AN EQUAL NUMBER OF UNION AND EMPLOYER REPRESENTATIVES. BECAUSE OF THIS ORGANIZATIONAL REQUIREMENT, THERE IS A BUSINESS RELATIONSHIP BETWEEN THE TRUSTEES. |
| Member election for additional members Part VI line 7a | ALL BOARD MEMBERS ARE ELECTED BY THE MEMBERSHIP INTO THEIR OFFICER POSITIONS, FROM WHICH THEY HOLD THEIR TRUSTEESHIP. |
| Form 990 governing body review Part VI line 11 | THE FORM 990 IS PRESENTED AND APPROVED AT A BOARD OF TRUSTEES MEETING, PENDING REVIEW AND APPROVAL BY FUND LEGAL COUNSEL. UPON COMPLETION THE TRUSTEES ARE PROVIDED WITH FINAL COPIES OF THE FORM 990, INCLUDING ALL REQUIRED SCHEDULES, AS ULTIMATELY FILED WITH THE IRS. |
| Conflict of interest policy compliance Part VI line 12c | ANNUALLY, EACH TRUSTEE MUST ANSWER THE FIDUCIARY LIABILITY INSURANCE RENEWAL QUESTIONAIRE, WHICH CONTAINS QUESTIONS REGARDING POTENTIAL, AS WELL AS ACTUAL CONFLICTS OF INTEREST. |
| CEO executive director top management comp Part VI line 15a | THE FUND DID NOT HAVE A CEO, EXECUTIVE DIRECTOR, TOP MANAGEMENT OFFICIALS, OR OTHER OFFICERS OR KEY EMPLOYEES, AS THOSE TERMS ARE DEFINED IN THE INSTRUCTIONS. |
| Governing documents etc available to public Part VI line 19 | THE FUND IS ESTABLISHED AND MAINTAINED PURSUANT TO THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974, AS AMENDED. IT OPERATES IN COMPLIANCE WITH THE REPORTING AND DISCLOSURE REQUIREMENTS OF SUBTITLE B, PART 1 OF 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. |
| Part VII response or note to any other line in Part VII | LINE 1A - THE TRUSTEES OF THE FUND SERVED WITHOUT RECEIVING COMPENSATION FROM THE FUND FOR THOSE SERVICES. HOWEVER, SOME TRUSTEES WERE COMPENSATED AS EMPLOYEES OF HEAT & FROST INSULATORS LOCAL 47, WHICH IS A CONTRIBUTING EMPLOYER TO THE FUND, AND AS SUCH, A RELATED ORGANIZATION AS THAT TERM IS DEFINED IN THE INSTRUCTIONS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt |
|---|---|---|---|---|---|---|---|---|---|---|
| Heat & Frost Local 47 Retirement | ||||||||||
| 6525 Centurion Drive | Lansing | MI | 48917 | 386059001 | Pension | MI | 401a | N/A | false | |
| Heat & Frost Local 47 | ||||||||||
| 419 S Washington Square Suite 301 | Lansing | MI | 48933 | 381273708 | Local | MI | 501c5 | N/A | false | |
| Local 47 J A T C | ||||||||||
| 906 Terminal Road | Lansing | MI | 48906 | 383335486 | Apprentice | MI | 501c3 | N/A | false | 2 |
| Internaitonal Assoc Heat & Frost | ||||||||||
| 9602 M L King Jr Highway | Lanham | MD | 20706 | 530088300 | International | MD | 501c5 | N/A | false | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (22 entries)
| Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|
| API INC | |
| N/A | false |
| ADVANCED INDUSTRIAL SERVICES | |
| N/A | false |
| ALLIED POWER | |
| N/A | false |
| ATLANTIC PLANT MAINT INC | |
| N/A | false |
| BRANDSAFWAY INDUSTRIES LLC | |
| N/A | false |
| CHAMPION SPECIALTY SERV LLC | |
| N/A | false |
| CONSOLIDATED MECHANICAL INC | |
| N/A | false |
| ELITE MECHANICAL INSULATION | |
| N/A | false |
| HUNTER PRELL COMPANY | |
| N/A | false |
| LAKE STATE INSULATION INC | |
| N/A | false |
| LANSING MECHANICAL INSULATION | |
| N/A | false |
| MECHANICAL & INDUSTRIAL INSUL | |
| N/A | false |
| MECHANICAL HEAT & FROST INS INC | |
| N/A | false |
| MASTER MECHANICAL INSULATION | |
| N/A | false |
| MID-MICHIGAN MECH INSULATION | |
| N/A | false |
| N B PROCESSING INC | |
| N/A | false |
| RI BONDY INSULATION | |
| N/A | false |
| REVARD MECHANICAL INSULATION | |
| N/A | false |
| RIVAL INSULATION LLC | |
| N/A | false |
| TICON INC | |
| N/A | false |
| TRIDENT INSULATION SERVICES | |
| N/A | false |
| WESTERN STATE INSULATORS | |
| 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 | false | 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 |