MICHIGAN REGIONAL COUNCIL OF CARPENTERS EMPLOYEE BENES VEBA FD: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: MICHIGAN REGIONAL COUNCIL OF CARPENTERS EMPLOYEE BENES VEBA FD (EIN 38-3508105)
Tax period: 2012-05-01 to 2013-04-30
Filed: 2014-01-28
IRS object ID: 201430289349300003
Schema version: 2012v2.3
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
Form 990
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-01-28T14:56:26-06:00	Timestamp
Tax Period End Date	2013-04-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BULTYNCK & CO PLLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	15985 CANAL RD	AddressLine1
City	CLINTON TOWNSHIP	City
State	MI	State
ZIP Code	480385021	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-05-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	383508105	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	MICHIGAN REGIONAL COUNCIL OF	BusinessNameLine1
Business Name Line2	CARPENTERS' EMPLOYEE BENEFITS FUND	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	MICH	NameControl
Phone	2488139800	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 4540	AddressLine1
City	TROY	City
State	MI	State
ZIP Code	480994540	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	MICHAEL J JACKSON SR	Name
Title	CHAIRMAN	Title
Phone	2488139800	Phone
Date Signed	2014-01-28	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	CHRISTOPHER SCOTT CPAPFS MST	Name
Phone	5862867300	Phone
Date Prepared	2014-01-28	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	MICHAEL J JACKSON SR	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 4540	AddressLine1
City	TROY	City
State	MI	State
ZIP Code	480994540	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	54636574	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	2000	YearFormation
State Legal Domicile	MI	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE HEALTH & WELFARE BENEFITS TO PARTICIPANTS IN ACCORDANCE WITH THE MULTI-EMPLOYER COLLECTIVE BARGAINING AGREEMENT.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	12	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	12	NbrIndependentVotingMembers
Total Nbr Employees	59	TotalNbrEmployees
Total Nbr Volunteers	13	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	55098731	ProgramServiceRevenuePriorYear
Program Service Revenue CY	51969230	ProgramServiceRevenueCY
Investment Income Prior Year	39397	InvestmentIncomePriorYear
Investment Income Current Year	133478	InvestmentIncomeCurrentYear
Other Revenue Prior Year	49390	OtherRevenuePriorYear
Other Revenue Current Year	1765	OtherRevenueCurrentYear
Total Revenue Prior Year	55187518	TotalRevenuePriorYear
Total Revenue Current Year	52104473	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	50289617	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	49486526	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	2536975	OtherExpensePriorYear
Other Expenses Current Year	2563792	OtherExpensesCurrentYear
Total Expenses Prior Year	52826592	TotalExpensesPriorYear
Total Expenses Current Year	52050318	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	2360926	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	54155	RevenuesLessExpensesCY
Total Assets BOY	12608866	TotalAssetsBOY
Total Assets EOY	13604909	TotalAssetsEOY
Total Liabilities BOY	36128308	TotalLiabilitiesBOY
Total Liabilities EOY	33438382	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-23519442	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-19833473	NetAssetsOrFundBalancesEOY
Mission Description	TO PROVIDE HEALTH & WELFARE BENEFITS TO PARTICIPANTS IN ACCORDANCE WITH THE MULTI-EMPLOYER COLLECTIVE BARGAINING AGREEMENT.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	52050318	Expense
Description	TO PROVIDE HEALTH & WELFARE BENEFITS TO PARTICIPANTS IN ACCORDANCE WITH THE MULTI-EMPLOYER COLLECTIVE BARGAINING AGREEMENT.	Description
Total Program Service Expense	52050318	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	2501	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	59	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	12	NbrVotingGoverningBodyMembers
Number Independent Voting Members	12	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	true	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	false	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	BENESYS INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	2488139800	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	700 TOWER DRIVE	AddressLine1
Address Line2	SUITE 300	AddressLine2
City	TROY	City
State	MI	State
ZIP Code	48098	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (13 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Average Hours Per Week RelatedAverageHoursPerWeekRelated	FormerFormer
DARIN BAYDOUN
TRUSTEE	1.00	X	0	0	0
DAVE CAR
TRUSTEE	1.00	X	0	0	0
DAVE ESCHNER
TRUSTEE	1.00	X	0	0	0
SCOTT FISHER
TRUSTEE	1.00	X	0	0	0
ROBERT HALIK
SECRETARY	1.00	X	0	0	0
PATRICK LINDSTROM
TRUSTEE	1.00	X	0	0	0
SCOTT LOWES
TRUSTEE	1.00	X	0	0	0
NICHOLAS MCCREARY
TRUSTEE	1.00	X	0	0	0
BART NICKERSON
TRUSTEE	1.00	X	0	0	0
JAMES OLEKSINSKI
TRUSTEE	1.00	X	0	0	0
DAVID PEHRSON
TRUSTEE	1.00	X	0	0	0	0.00
MICHAEL J JACKSON SR
CHAIRMAN	1.00	X	0	0	0
RICHARD DAVIS
CHAIRMAN	1.00		0	0	0		X

Field	Value	IRS element (for citing)
Formers Listed	true	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	Address Line2AddressOfContractor/AddressUS/AddressLine2	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
BENESYS INC
700 TOWER DRIVE	SUITE 300	TROY	MI	48098	ADMINISTRATION	1887248
UNION LABOR AND LIFE INSURANCE CO
1625 EYE STREET		WASHINGTON	DC	20006	INVESTMENT MGMT	1027914
HEALTH ALLIANCE PLAN
2850 WEST GRAND BLVD		DETROIT	MI	48202	NETWORK ACCESS	344478
PREMIER HEALTHCARE EXCHANGE INC
2 CROSSROADS DRIVE		BEDMINSTER	NJ	07921	CLAIMS PROCESS	249983
CARPENTERS FRINGE BENEFIT FUNDS JDC
22260 HAGGERTY ROAD	SUITE 350	NORTHVILLE	MI	48167	COLLECTION	234884

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	5	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
EMPLOYER CONTRIBUTIONS	525100	37921671	37921671
SELF PAYMENTS	525100	14047559	14047559

Field	Value	IRS element (for citing)
Total Program Service Revenue	51969230	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	137605	TotalRevenueColumn
Exclusion	$137,605	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	2527974	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	2532101	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	-4127	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-4127	TotalRevenueColumn
Exclusion	-$4,127	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	OTHER INCOME	Description
Business Code	561499	BusinessCode
Total Revenue Column	1765	TotalRevenueColumn
Exclusion	$1,765	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	1765	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	52104473	TotalRevenueColumn
Related Or Exempt Function Income	51969230	RelatedOrExemptFunctionIncome
Exclusion	$135,243	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	49486526	Total
Program Services	49486526	ProgramServices

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	1824339	Total
Program Services	1824339	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	154729	Total
Program Services	154729	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	52053	Total
Program Services	52053	ProgramServices

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	12297	Total
Program Services	12297	ProgramServices

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	15000	Total
Program Services	15000	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	188738	Total
Program Services	188738	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	4777	Total
Program Services	4777	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	52566	Total
Program Services	52566	ProgramServices

Other Expenses OtherExpenses

Field	Value	IRS element (for citing)
Description	CLAIMS TAX EXPENSE	Description
Total	259293	Total
Program Services	259293	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	52050318	Total
Program Services	52050318	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	4984617	BOY
EOY	3327268	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	4297452	BOY
EOY	5655507	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	67881	BOY
EOY	734206	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	3226312	BOY
EOY	3848708	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	32604	BOY
EOY	39220	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	12608866	BOY
EOY	13604909	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	994369	BOY
EOY	1832449	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	35133939	BOY
EOY	31605933	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	36128308	BOY
EOY	33438382	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-23519442	BOY
EOY	-19833473	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-23519442	BOY
EOY	-19833473	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	12608866	BOY
EOY	13604909	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	54155	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	31814	ReconciliationUnrealizedInvest
Reconcilation Other Changes	3600000	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
RESERVES-FUTURE ELIGIBILITY	$26,980,000
RESERVES-UNPAID CLAIMS	$4,420,000
RECIPROCITY PAYABLE	$205,933

Field	Value	IRS element (for citing)
Total Of Amounts	31605933	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	52136287	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	31814	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	31814	RevenueNotRptdF990
Revenue Subtotal	52104473	RevenueSubtotal
Total Revenue Per Form990	52104473	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	52050318	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	52050318	ExpensesSubtotal
Total Expenses Per Form990	52050318	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	LIABILITY UNDER FIN 48 FOOTNOTE	Identifier
Return Reference	SCHEDULE D, PAGE 3, PART X	ReturnReference
Explanation	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. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2010.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	RICHARD DAVIS	NamePerson
Title	CHAIRMAN	Title

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
MANAGEMENT DELEGATED	FORM 990, PAGE 6, PART VI, LINE 3	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.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	REVIEW PROCESS OF THE FORM 990 IS DONE BY THE BOARD OF TRUSTEES AT THE BOARD MEETING & EXPLAINED BY THE CPA PRIOR TO FILING THE RETURN.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
OTHER CHANGES IN NET ASSETS EXPLANATION	FORM 990, PART XI, LINE 9	CHANGE IN ACC BENE OBLIG 240,000 CHANGE IN IBNR 3,360,000

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (8 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Direct Controlling Entity NADirectControllingEntityNA	Controlled OrgControlledOrg	Business Name Line2NameOfDisregardedEntity/BusinessNameLine2
MICHIGAN ASSOCIATION OF CONSTRUCTOR
2323 NORTH LARCH	LANSING	MI	48906	381237235	MI	501C6	N/A	false
ARCHITECTURAL CONTRACTORS INDUSTRY
2524 HARTE DRIVE	BRIGHTON	MI	48114	382232811	MI	501C6	N/A	false
CONSTRUCTION ASSOCIATION OF MICHIGA
43636 WOODWARD AVENUE	BLOOMFIELD HILLS	MI	48302	200063726	MI	501C6	N/A	false
ASSOCIATED CARPENTRY CONTRACTORS
PO BOX 1321	NOVI	MI	48126	383096648	MI	501C6	N/A	false
POURED CONCRETE WALL ASSOCIATION
600 S ADAMS ROAD	BIRMINGHAM	MI	48009	381866459	MI	501C6	N/A	false
CARPENTER CONTRACTORS ASSOCIATION
PO BOX 46445	MOUNT CLEMENS	MI	48046	381239044	MI	501C6	N/A	false
MICHIGAN REGIONAL COUNCIL OF CARPEN
3800 WOODWARD AVENUE	DETROIT	MI	48201	383292997	MI	501C5	N/A	false
CARPENTERS FRINGE BENEFIT FUNDS
22260 HAGGERTY ROAD SUITE 350	NORTHVILLE	MI	48167	383345174	MI	501C5	N/A	false	JOINT DELINQUENCY COMMITTEE

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	true	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable

Name Of Other Organization NameOfOtherOrganization

Field	Value	IRS element (for citing)
Business Name Line1	CARPENTERS FRINGE BENEFIT FUNDS	BusinessNameLine1
Business Name Line2	JOINT DELINQUENCY COMMITTEE	BusinessNameLine2

Field	Value	IRS element (for citing)
Transaction Type	Q	TransactionType
Amount Involved	234884	AmountInvolved
Method Of Amt Determination	ANNUAL ASSESSMENT	MethodOfAmtDetermination

MICHIGAN REGIONAL COUNCIL OF CARPENTERS EMPLOYEE BENES VEBA FD: Form 990, tax year 2012

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

Address Principal Officer US AddressPrincipalOfficerUS

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (13 entries)

Contractor Compensation ContractorCompensation (5 entries)

Program Service Revenue ProgramServiceRevenue (2 entries)

Investment Income InvestmentIncome

Gross Amount Sales Assets GrossAmountSalesAssets

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Gain Or Loss GainOrLoss

Net Gain Or Loss Investments NetGainOrLossInvestments

Other Revenue Misc OtherRevenueMisc

Total Revenue TotalRevenue

Benefits To Members BenefitsToMembers

Fees For Services Management FeesForServicesManagement

Fees For Services Legal FeesForServicesLegal

Fees For Services Accounting FeesForServicesAccounting

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Fees For Services Other FeesForServicesOther

Office Expenses OfficeExpenses

Conferences Meetings ConferencesMeetings

Insurance Insurance

Other Expenses OtherExpenses

Total Functional Expenses TotalFunctionalExpenses

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Accounts Receivable AccountsReceivable

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Other Assets Total OtherAssetsTotal

Total Assets TotalAssets

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Other Liabilities OtherLiabilities

Total Liabilities TotalLiabilities

Unrestricted Net Assets UnrestrictedNetAssets

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FS Audited Basis FSAuditedBasis

Schedule D IRS990ScheduleD

Other Liabilities OtherLiabilities (3 entries)

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Schedule J IRS990ScheduleJ

Form990 Schedule J Part II Form990ScheduleJPartII

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (8 entries)

Transactions Related Orgs Table TransactionsRelatedOrgsTable

Name Of Other Organization NameOfOtherOrganization

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