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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS 990 AVAILABLE UPON REQUEST. THE 990 IS ALSO AVAILABLE AT WWW.GUIDESTAR.ORG.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ALL GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>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 &amp; BENEFITS PLAN.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE BENEFIT PLAN AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT.</ExplanationTxt>
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        <EIN>381691081</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>RICH &amp; HOWELL PLBG INC</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>1580 CRESTON ST</AddressLine1>
          <City>MUSKEGON</City>
          <State>MI</State>
          <ZIPCode>49442</ZIPCode>
        </USAddress>
        <EIN>381860092</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>RITE-WAY PLBG &amp; HTG INC</BusinessNameLine1>
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        <USAddress>
          <AddressLine1>2083 WALKER CT N/W</AddressLine1>
          <City>GRAND RAPIDS</City>
          <State>MI</State>
          <ZIPCode>49544</ZIPCode>
        </USAddress>
        <EIN>382376445</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>SHAMBAUGH &amp; SONS INC</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>P O BOX 1287</AddressLine1>
          <City>FORT WAYNE</City>
          <State>IN</State>
          <ZIPCode>46801</ZIPCode>
        </USAddress>
        <EIN>350965412</EIN>
        <LegalDomicileStateCd>IN</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>SIEMENS BLDG TECH INC</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>45470 COMMERCE CTR DR</AddressLine1>
          <City>PLYMOUTH TWP</City>
          <State>MI</State>
          <ZIPCode>48170</ZIPCode>
        </USAddress>
        <EIN>132762488</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>SOULE W &amp; CO</BusinessNameLine1>
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        <USAddress>
          <AddressLine1>4925 KENDRICK S/E</AddressLine1>
          <City>GRAND RAPIDS</City>
          <State>MI</State>
          <ZIPCode>49512</ZIPCode>
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        <EIN>381811731</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
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      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>SWISSLOG TRANSLOGIC</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>10825 E 47TH AVE</AddressLine1>
          <City>DENVER</City>
          <State>CO</State>
          <ZIPCode>80239</ZIPCode>
        </USAddress>
        <EIN>840911610</EIN>
        <LegalDomicileStateCd>CO</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>TEACHOUT'S IND'L CONTR INC</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>9572 CHIPPEWA HWY</AddressLine1>
          <City>BEAR LAKE</City>
          <State>MI</State>
          <ZIPCode>49614</ZIPCode>
        </USAddress>
        <EIN>383596442</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>TROY-BROOKE CORP</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>107 E RANDALL ST</AddressLine1>
          <City>COOPERSVILLE</City>
          <State>MI</State>
          <ZIPCode>49404</ZIPCode>
        </USAddress>
        <EIN>204314763</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>WAGNER-MEINERT INC</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>7617 FREEDOM WAY</AddressLine1>
          <City>FORT WAYNE</City>
          <State>IN</State>
          <ZIPCode>46818</ZIPCode>
        </USAddress>
        <EIN>351831650</EIN>
        <LegalDomicileStateCd>IN</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>WASHAW CONSTR INC</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>101 S JAMES ST 301</AddressLine1>
          <City>LUDINGTON</City>
          <State>MI</State>
          <ZIPCode>49431</ZIPCode>
        </USAddress>
        <EIN>383242095</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>WHITE REFRIG INC</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>7920 W ORLAND RD</AddressLine1>
          <City>ANGOLA</City>
          <State>IN</State>
          <ZIPCode>46703</ZIPCode>
        </USAddress>
        <EIN>352045457</EIN>
        <LegalDomicileStateCd>IN</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>ADVANTAGE MECH-REFRIG INC</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>4870-F RIVER RD N/E</AddressLine1>
          <City>COMSTOCK PARK</City>
          <State>MI</State>
          <ZIPCode>49321</ZIPCode>
        </USAddress>
        <EIN>010554304</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>APCOM POWER INC</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>PO BOX 392</AddressLine1>
          <City>BATH</City>
          <State>MI</State>
          <ZIPCode>48808</ZIPCode>
        </USAddress>
        <EIN>061310571</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>APP TRAINING FUND</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>1008 OMALLEY DR</AddressLine1>
          <City>COOPERSVILLE</City>
          <State>MI</State>
          <ZIPCode>49404</ZIPCode>
        </USAddress>
        <EIN>382423590</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>B &amp; V MECH INC</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>400 32ND ST S/E</AddressLine1>
          <City>WYOMING</City>
          <State>MI</State>
          <ZIPCode>49548</ZIPCode>
        </USAddress>
        <EIN>382562518</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>HUSSMAN SERVICES CORP</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>12999 ST CHARLES ROCK RD</AddressLine1>
          <City>BRIDGTON</City>
          <State>MD</State>
          <ZIPCode>63044</ZIPCode>
        </USAddress>
        <EIN>760569920</EIN>
        <LegalDomicileStateCd>MD</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>KALCHICK S E MECH INC</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>9367 CHUBB</AddressLine1>
          <City>NORTHVILLE</City>
          <State>MI</State>
          <ZIPCode>48167</ZIPCode>
        </USAddress>
        <EIN>383625861</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>MEADE ELECTRIC CO INC</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>9550 W 55TH A</AddressLine1>
          <City>MCCOOK</City>
          <State>IL</State>
          <ZIPCode>60525</ZIPCode>
        </USAddress>
        <EIN>361460460</EIN>
        <LegalDomicileStateCd>IL</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>NORTH STAR REFRIG &amp; HEATING</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>50650 CORPORATE DR</AddressLine1>
          <City>SHELBY TWP</City>
          <State>MI</State>
          <ZIPCode>48315</ZIPCode>
        </USAddress>
        <EIN>382807203</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>WILLIAMS PLANT SVCS LLC</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>100 CRESCENT CTR PKWY 1240</AddressLine1>
          <City>TUCKER</City>
          <State>GA</State>
          <ZIPCode>30084</ZIPCode>
        </USAddress>
        <EIN>830379575</EIN>
        <LegalDomicileStateCd>GA</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>ABI MECH CONTRACTORS</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>PO BOX 970</AddressLine1>
          <City>TRAVERSE CITY</City>
          <State>MI</State>
          <ZIPCode>49685</ZIPCode>
        </USAddress>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>ADVANCE BOILER &amp; TAN</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>1711 S CARFERRY DRIVE</AddressLine1>
          <City>MILWAUKEE</City>
          <State>WI</State>
          <ZIPCode>53207</ZIPCode>
        </USAddress>
        <EIN>721543188</EIN>
        <LegalDomicileStateCd>WI</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>ATLANTIC PLAN MAINTAINCE</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>3225 PASADENA BLVD</AddressLine1>
          <City>PASADENA</City>
          <State>TX</State>
          <ZIPCode>77503</ZIPCode>
        </USAddress>
        <EIN>141587578</EIN>
        <LegalDomicileStateCd>TX</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>GALL CONSTRUCTION OF AMERICA</BusinessNameLine1>
        </RelatedOrganizationName>
        <ForeignAddress>
          <AddressLine1>1550 VICTORIA ST</AddressLine1>
          <City>KITCHENER</City>
          <Country>CA</Country>
        </ForeignAddress>
        <EIN>341408082</EIN>
        <LegalDomicileForeignCountryCd>CA</LegalDomicileForeignCountryCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>PRO SERVICES INC</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>8132 MERCHANT PLACE</AddressLine1>
          <City>PORTAGE</City>
          <State>MI</State>
          <ZIPCode>49002</ZIPCode>
        </USAddress>
        <EIN>383637535</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>TURBINE PROS</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>14295 JAMES ROAD 100</AddressLine1>
          <City>ROGERS</City>
          <State>MI</State>
          <ZIPCode>55374</ZIPCode>
        </USAddress>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>W C I CONSTRUCTION INC</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>1283 OLD US HWY 23</AddressLine1>
          <City>BRIGHTON</City>
          <State>MI</State>
          <ZIPCode>48114</ZIPCode>
        </USAddress>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>1</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>