WEST MICHIGAN PLUMBERS & FITTERS LOCAL 174 HEALTH & WELFARE: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- WEST MICHIGAN PLUMBERS & FITTERS LOCAL 174 HEALTH & WELFARE (EIN 38-6519330)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-05-15
- IRS object ID
- 201511359349305411
- Schema version
- 2013v4.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-05-15T13:06:32-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 382184825 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HUNGERFORD NICHOLS CPAS ADVISORS | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2910 LUCERNE DRIVE SE | AddressLine1 |
| City | GRAND RAPIDS | City |
| State | MI | State |
| ZIP Code | 495467175 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 386519330 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST MI PLUMBERS FITTERS AND SERVICE | BusinessNameLine1 |
| Business Name Line2 | TRADES LOCAL 174 HEALTH & BENEFITS PLAN | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 6168370222 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1008 OMALLEY DRIVE | AddressLine1 |
| City | COOPERSVILLE | City |
| State | MI | State |
| ZIP Code | 49404 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK D MANGIONE | PersonNm |
| Person Title | CHAIRMAN OF THE BOARD OF TRUSTEES | PersonTitleTxt |
| Phone | 6168370222 | PhoneNum |
| Signature | 2015-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CARLA A GRANT CPA | PreparerPersonNm |
| PTIN | P00017320 | PTIN |
| Phone | 6169493200 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARK D MANGIONE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1008 OMALLEY DRIVE | AddressLine1 |
| City | COOPERSVILLE | City |
| State | MI | State |
| ZIP Code | 49404 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $34,091,121 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1983 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE HEATH AND WELFARE BENEFITS TO ELIGIBLE MEMBERS OF THE WEST MICHIGAN PLUMBERS FITTERS AND SERVICE TRADES UNION LOCAL NO. 174 | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $8,502,388 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $8,909,607 | CYProgramServiceRevenueAmt |
| PY Investment Income | $771,119 | PYInvestmentIncomeAmt |
| CY Investment Income | $333,330 | CYInvestmentIncomeAmt |
| PY Other Revenue | $476,795 | PYOtherRevenueAmt |
| CY Other Revenue | $323,442 | CYOtherRevenueAmt |
| PY Total Revenue | $9,750,302 | PYTotalRevenueAmt |
| CY Total Revenue | $9,566,379 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $9,055,461 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $8,739,318 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,695 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,520 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,220,319 | PYOtherExpensesAmt |
| CY Other Expenses | $1,218,737 | CYOtherExpensesAmt |
| PY Total Expenses | $10,277,475 | PYTotalExpensesAmt |
| CY Total Expenses | $9,961,575 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$527,173 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$395,196 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $20,111,915 | TotalAssetsBOYAmt |
| Total Assets EOY | $20,543,066 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $71,086 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $29,479 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $20,040,829 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $20,513,587 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE MEMBERS OF THE WEST MICHIGAN PLUMBERS FITTERS AND SERVICE TRADES UNION LOCAL NO. 174. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | ALL EXPENDITURES ARE FOR PROVIDING HEALTH AND WELFARE BENEFITS TO ELIGIBLE MEMBERS AND THEIR DEPENDENTS. 771 MEMBERS SERVED. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 102 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TIC INTERNATIONAL CORPORATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5173217502 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6525 CENTURION DRIVE | AddressLine1 |
| City | LANSING | City |
| State | MI | State |
| ZIP Code | 48917 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| MARK MANGIONE | |||||||
| UNION TRUSTEE, CHAIRMAN | 1.00 | 49.00 | Yes (X) | Yes (X) | $0 | $90,757 | $70,018 |
| KIRK STEVENSON | |||||||
| UNION TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JEFFREY WILKERSON | |||||||
| UNION TRUSTEE | 1.00 | 45.00 | Yes (X) | $0 | $86,331 | $68,982 | |
| AMY JONES | |||||||
| MANAGEMENT TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SCOTT DIXON | |||||||
| MANAGEMENT TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN NIC | |||||||
| MANAGEMENT TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CINDY MORSE | |||||||
| MANAGEMENT TRUSTEE, ALT | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JON PENNING | |||||||
| MANAGEMENT TRUSTEE, SEC'Y | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RYAN BENNETT | |||||||
| UNION TRUSTEE | 1.00 | 45.00 | Yes (X) | $0 | $82,880 | $67,947 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $259,968 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $206,947 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BLUE CROSS BLUE SHIELD OF MICHIGAN | |||||
| 600 E LAFAYETTE | DETROIT | MI | 48231 | INSURANCE ADMINISTRATION FEES | $452,848 |
| STEWART C MILLER & COMPNAY | |||||
| 2111 WEST LINCOLN HWY | MERRILLVILLE | IN | 46410 | CONTRACT ADMINISTRATION FEES | $116,161 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EMPLR. AND PART. CONTRIBUTIONS | Desc |
| Business | 525100 | BusinessCd |
| Total Revenue Column | $8,909,607 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,909,607 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $8,909,607 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $422,848 | TotalRevenueColumnAmt |
| Exclusion | $422,848 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $24,435,224 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $24,524,742 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$89,518 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$89,518 | TotalRevenueColumnAmt |
| Exclusion | -$89,518 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PRESCRIPTION DRUG COST RECOVERY | 525100 | $146,658 | $146,658 |
| STOP-LOSS REIMBURSEMENT | 525100 | $93,191 | $93,191 |
| MEDICARE PART D SUBSIDY | 525100 | $83,593 | $83,593 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $323,442 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,566,379 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,233,049 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $333,330 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,739,318 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,520 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $560,905 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,668 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,562 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,493 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,921 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,104 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,576 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $413,971 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| MI CLAIMS TAX | $71,031 |
| BANK FEES | $4,321 |
| MISCELLANEOUS | $2,185 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,961,575 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,708,471 | BOYAmt |
| EOY | $3,065,291 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $825,400 | BOYAmt |
| EOY | $920,493 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $479,566 | BOYAmt |
| EOY | $615,950 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,098,478 | BOYAmt |
| EOY | $15,941,332 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,111,915 | BOYAmt |
| EOY | $20,543,066 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,086 | BOYAmt |
| EOY | $29,479 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,086 | BOYAmt |
| EOY | $29,479 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,040,829 | BOYAmt |
| EOY | $20,513,587 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,040,829 | BOYAmt |
| EOY | $20,513,587 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,111,915 | BOYAmt |
| EOY | $20,543,066 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$395,196 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $867,954 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $10,406,840 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $867,954 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $867,954 | RevenueNotReportedAmt |
| Revenue Subtotal | $9,538,886 | RevenueSubtotalAmt |
| Other Revenues Not Included | $27,493 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $27,493 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $9,566,379 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,934,082 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,934,082 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $27,493 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $27,493 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,961,575 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | 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 (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF JUNE 30, 2014 AND 2013, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. FEDERAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION FOR A PERIOD OF THREE YEARS. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | INVESTMENT EXPENSES NETTED IN REVENUE ON F/S; IN EXPENSES ON 990 27,493. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | INVESTMENT EXPENSES NETTED IN REVENUE ON F/S; IN EXPENSES ON 990 27,493. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MARK MANGIONE | ||||||||||||||
| UNION TRUSTEE, CHAIRMAN | $0 | $90,757 | $0 | $0 | $0 | $0 | $0 | $53,015 | $0 | $17,003 | $0 | $160,775 | $0 | $0 |
| JEFFREY WILKERSON | ||||||||||||||
| UNION TRUSTEE | $0 | $86,331 | $0 | $0 | $0 | $0 | $0 | $51,979 | $0 | $17,003 | $0 | $155,313 | $0 | $0 |
| RYAN BENNETT | ||||||||||||||
| UNION TRUSTEE | $0 | $82,880 | $0 | $0 | $0 | $0 | $0 | $50,944 | $0 | $17,003 | $0 | $150,827 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 7A | THE TRUSTEES ARE ELECTED BY THE UNION MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO SUBCOMMITTEES TO THE BOARD OF TRUSTEES |
| FORM 990, PART VI, SECTION B, LINE 11 | THE PLAN'S CHAIRMAN OF THE BOARD OF TRUSTEES REVIEWS THE RETURN BEFORE SIGNING AND FILING IT AND PROVIDES AN UPDATE TO THE BOARD REGARDING THE STATUS. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE ORGANIZATION MAKES ITS 990 AVAILABLE UPON REQUEST. THE 990 IS ALSO AVAILABLE AT WWW.GUIDESTAR.ORG. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ALL GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PAGE 7, PART VII | THERE IS NO REPORTABLE COMPENSATION ON PART VII FOR CERTAIN TRUSTEES WHO MEET THE VOLUNTEER EXCEPTION: THE TRUSTEES ARE PAID BY A RELATED ORGANIZATION WHICH IS NOT OWNED OR CONTROLLED DIRECTLY OR INDIRECTLY BY, AND DOES NOT PROVIDE MANAGEMENT SERVICES FOR A FEE TO, THE WEST MI PLUMBERS FITTERS AND SERVICE TRADES LOCAL 174 HEALTH & BENEFITS PLAN. |
| PART XI, LINE 2C | THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE BENEFIT PLAN AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST MI PLUMBERS FITTERS & SERVICE TRADES LOCAL UNION NO 174 | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1008 OMALLEY DRIVE | AddressLine1 |
| City | COOPERSVILLE | City |
| State | MI | State |
| ZIP Code | 49404 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383420023 | EIN |
| Primary Activities | COLLECTIVE BARGAINING AND REPRESENTATION OF ALL ELIGIBLE UNION MEMBERS | PrimaryActivitiesTxt |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(5) | ExemptCodeSectionTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (48 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Legal Domicile StateLegalDomicileStateCd | Controlled OrganizationControlledOrganizationInd | Address Line1ForeignAddress/AddressLine1 | CityForeignAddress/City | CountryForeignAddress/Country | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd |
|---|---|---|---|---|---|---|---|---|---|---|
| B P & R CONSTR INC | ||||||||||
| 456 CENTURY LN | HOLLAND | MI | 49423 | 383469562 | MI | 0 | ||||
| BABCOCK & WILCOX CONSTR | ||||||||||
| 74 ROBINSON AVE | BARBERTON | OH | 44203 | 721035422 | OH | 0 | ||||
| DUNBAR MECH | ||||||||||
| 2806 N REYNOLDS RD | TOLEDO | OH | 43615 | 344467756 | OH | 0 | ||||
| EGAN ANDY CO | ||||||||||
| 2001 WALDORF 200 | GRAND RAPIDS | MI | 49544 | 380512360 | MI | 0 | ||||
| FRANKLIN-HOLWERDA CO | ||||||||||
| PO BOX 9100 | WYOMING | MI | 49519 | 381292255 | MI | 0 | ||||
| HENKELS & MCCOY INC | ||||||||||
| 985 JOLLY RD | BLUE BELL | PA | 19422 | 231535602 | PA | 0 | ||||
| HURST INDUSTRIES | ||||||||||
| 5800 SAFETY DR | BELMONT | MI | 49306 | 382281804 | MI | 0 | ||||
| JOHNSON CONTROLS INC | ||||||||||
| 507 E MICHIGAN ST | MILWAUKEE | WI | 53201 | 350380010 | WI | 0 | ||||
| KIEWIT POWER CONSTR | ||||||||||
| 1000 KIEWIT PLZ | OMAHA | NE | 68131 | NE | ||||||
| LASCKO PLBG & MECH | ||||||||||
| 375 BAYOU ST | MUSKEGON | MI | 49442 | 202014011 | MI | 0 | ||||
| MALL CITY MECH | ||||||||||
| 7184 DOUGLAS AVE | KALAMAZOO | MI | 49009 | 382592062 | MI | 0 | ||||
| MANISTEE WELDPIPING SVC | ||||||||||
| P O BOX 68 325 OAK GROVE | MANISTEE | MI | 49660 | 381604170 | MI | 0 | ||||
| METRO PIPING INC | ||||||||||
| 1500 B TROMBLY | DETROIT | MI | 48211 | 383575640 | MI | 0 | ||||
| MEYER C R & SONS CO | ||||||||||
| 895 W 20TH AVE | OSHKOSH | WI | 54903 | 390467980 | WI | 0 | ||||
| MONARCH WELD & ENG INC | ||||||||||
| 23635 MOUND RD | WARREN | MI | 48091 | 381319271 | MI | 0 | ||||
| NAT'L STEEL ERECTION INC | ||||||||||
| P O BOX 1772 | OWENSBORO | KY | 42302 | 610977838 | KY | 0 | ||||
| NB PROCESSING INC | ||||||||||
| 2025 LATIMER DR | MUSKEGON | MI | 49442 | 382964796 | MI | 0 | ||||
| PHOENIX REFRIG INC | ||||||||||
| 29333 LORIE LN | WIXOM | MI | 48393 | 300058938 | MI | 0 | ||||
| PPF LOCAL 174 | ||||||||||
| 1008 OMALLEY DR | COOPERSVILLE | MI | 49404 | 383420023 | MI | 0 | ||||
| PRESSURES & PIPES INC | ||||||||||
| 143 W SHERMAN BLVD | MUSKEGON | MI | 49444 | 383056674 | MI | 0 | ||||
| REFRIGERATION ENG INC | ||||||||||
| 3123 WILSON DR N/W | GRAND RAPIDS | MI | 49534 | 381691081 | MI | 0 | ||||
| RICH & HOWELL PLBG INC | ||||||||||
| 1580 CRESTON ST | MUSKEGON | MI | 49442 | 381860092 | MI | 0 | ||||
| RITE-WAY PLBG & HTG INC | ||||||||||
| 2083 WALKER CT N/W | GRAND RAPIDS | MI | 49544 | 382376445 | MI | 0 | ||||
| SHAMBAUGH & SONS INC | ||||||||||
| P O BOX 1287 | FORT WAYNE | IN | 46801 | 350965412 | IN | 0 | ||||
| SIEMENS BLDG TECH INC | ||||||||||
| 45470 COMMERCE CTR DR | PLYMOUTH TWP | MI | 48170 | 132762488 | MI | 0 | ||||
| SOULE W & CO | ||||||||||
| 4925 KENDRICK S/E | GRAND RAPIDS | MI | 49512 | 381811731 | MI | 0 | ||||
| SWISSLOG TRANSLOGIC | ||||||||||
| 10825 E 47TH AVE | DENVER | CO | 80239 | 840911610 | CO | 0 | ||||
| TEACHOUT'S IND'L CONTR INC | ||||||||||
| 9572 CHIPPEWA HWY | BEAR LAKE | MI | 49614 | 383596442 | MI | 0 | ||||
| TROY-BROOKE CORP | ||||||||||
| 107 E RANDALL ST | COOPERSVILLE | MI | 49404 | 204314763 | MI | 0 | ||||
| WAGNER-MEINERT INC | ||||||||||
| 7617 FREEDOM WAY | FORT WAYNE | IN | 46818 | 351831650 | IN | 0 | ||||
| WASHAW CONSTR INC | ||||||||||
| 101 S JAMES ST 301 | LUDINGTON | MI | 49431 | 383242095 | MI | 0 | ||||
| WHITE REFRIG INC | ||||||||||
| 7920 W ORLAND RD | ANGOLA | IN | 46703 | 352045457 | IN | 0 | ||||
| ADVANTAGE MECH-REFRIG INC | ||||||||||
| 4870-F RIVER RD N/E | COMSTOCK PARK | MI | 49321 | 010554304 | MI | 0 | ||||
| APCOM POWER INC | ||||||||||
| PO BOX 392 | BATH | MI | 48808 | 061310571 | MI | 0 | ||||
| APP TRAINING FUND | ||||||||||
| 1008 OMALLEY DR | COOPERSVILLE | MI | 49404 | 382423590 | MI | 0 | ||||
| B & V MECH INC | ||||||||||
| 400 32ND ST S/E | WYOMING | MI | 49548 | 382562518 | MI | 0 | ||||
| HUSSMAN SERVICES CORP | ||||||||||
| 12999 ST CHARLES ROCK RD | BRIDGTON | MD | 63044 | 760569920 | MD | 0 | ||||
| KALCHICK S E MECH INC | ||||||||||
| 9367 CHUBB | NORTHVILLE | MI | 48167 | 383625861 | MI | 0 | ||||
| MEADE ELECTRIC CO INC | ||||||||||
| 9550 W 55TH A | MCCOOK | IL | 60525 | 361460460 | IL | 0 | ||||
| NORTH STAR REFRIG & HEATING | ||||||||||
| 50650 CORPORATE DR | SHELBY TWP | MI | 48315 | 382807203 | MI | 0 | ||||
| WILLIAMS PLANT SVCS LLC | ||||||||||
| 100 CRESCENT CTR PKWY 1240 | TUCKER | GA | 30084 | 830379575 | GA | 0 | ||||
| ABI MECH CONTRACTORS | ||||||||||
| PO BOX 970 | TRAVERSE CITY | MI | 49685 | MI | ||||||
| ADVANCE BOILER & TAN | ||||||||||
| 1711 S CARFERRY DRIVE | MILWAUKEE | WI | 53207 | 721543188 | WI | 0 | ||||
| ATLANTIC PLAN MAINTAINCE | ||||||||||
| 3225 PASADENA BLVD | PASADENA | TX | 77503 | 141587578 | TX | 0 | ||||
| GALL CONSTRUCTION OF AMERICA | ||||||||||
| 341408082 | 0 | 1550 VICTORIA ST | KITCHENER | CA | CA | |||||
| PRO SERVICES INC | ||||||||||
| 8132 MERCHANT PLACE | PORTAGE | MI | 49002 | 383637535 | MI | 0 | ||||
| TURBINE PROS | ||||||||||
| 14295 JAMES ROAD 100 | ROGERS | MI | 55374 | MI | ||||||
| W C I CONSTRUCTION INC | ||||||||||
| 1283 OLD US HWY 23 | BRIGHTON | MI | 48114 | MI | ||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |