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        <ProgramServicesAmt>160222</ProgramServicesAmt>
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        <ProgramServicesAmt>57515</ProgramServicesAmt>
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      <OtherExpensesGrp>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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      <FSAuditedInd>true</FSAuditedInd>
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      <AuditCommitteeInd>true</AuditCommitteeInd>
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        <Desc>BENEFIT OBLIG - IBNR</Desc>
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        <Desc>BENEFIT OBLIG - CURRENT CLAIMS PAYAB</Desc>
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      <OtherLiabilitiesOrgGrp>
        <Desc>RECIPROCITY PAYABLE</Desc>
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      <FootnoteTextInd>X</FootnoteTextInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>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>
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    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>VOLUNTEERS CONSIST OF UNCOMPENSATED BOARD OF TRUSTEES' MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>REVIEW PROCESS OF THE FORM 990 IS DONE BY THE BOARD OF TRUSTEES AT THE BOARD MEETING &amp; EXPLAINED BY THE CPA PRIOR TO FILING THE RETURN.</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>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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        <DisregardedEntityName>
          <BusinessNameLine1>MICHIGAN ASSOCIATION OF CONSTRUCTOR</BusinessNameLine1>
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          <AddressLine1>2323 NORTH LARCH</AddressLine1>
          <City>LANSING</City>
          <State>MI</State>
          <ZIPCode>48906</ZIPCode>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>ARCHITECTURAL CONTRACTORS INDUSTRY</BusinessNameLine1>
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          <AddressLine1>2524 HARTE DRIVE</AddressLine1>
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          <State>MI</State>
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      <IdRelatedTaxExemptOrgGrp>
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          <City>BLOOMFIELD HILLS</City>
          <State>MI</State>
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      <IdRelatedTaxExemptOrgGrp>
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      <IdRelatedTaxExemptOrgGrp>
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      <IdRelatedTaxExemptOrgGrp>
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          <State>MI</State>
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      <IdRelatedTaxExemptOrgGrp>
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        <DisregardedEntityName>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>CARPENTERS APPREN REIMBURSEMENT</BusinessNameLine1>
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          <City>FERNDALE</City>
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      <IdRelatedTaxExemptOrgGrp>
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      <IdRelatedTaxExemptOrgGrp>
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      <IdRelatedTaxExemptOrgGrp>
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          <State>MI</State>
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      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
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</Return>