JOINT BOARD OF TRUSTEES IBEW: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: JOINT BOARD OF TRUSTEES IBEW (EIN 38-6141764)
Tax period: 2024-06-01 to 2025-05-31
Filed: 2025-12-22
IRS object ID: 202543569349300619
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-12-22T11:59:51-06:00	ReturnTs
Tax Period End	2025-05-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	382157642	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MANER COSTERISAN PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2425 E GRAND RIVER SUITE 1	AddressLine1Txt
City	LANSING	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	489123291	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-06-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	386141764	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JOINT BOARD OF TRUSTEES IBEW LOCAL 252	BusinessNameLine1Txt
Business Name Line2	HEALTH AND WELFARE TRUST FUND	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	JOIN	BusinessNameControlTxt
Phone	7346632178	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3135 S STATE ST 105	AddressLine1Txt
City	ANN ARBOR	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48108	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MIKE COX	PersonNm
Person Title	BOARD CHAIRPERSON	PersonTitleTxt
Phone	7346632178	PhoneNum
Signature	2025-12-18	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ANASTASIA LOEW CPA	PreparerPersonNm
PTIN	P03014873	PTIN
Phone	5173237500	PhoneNum
Preparation	2025-12-17	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)
Principal Officer	MIKE COX	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7290 JACKSON RD STE A	AddressLine1Txt
City	ANN ARBOR	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48103	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$52,058,574	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1966	FormationYr
Legal Domicile State	MI	LegalDomicileStateCd
Activity Or Mission	PROVIDE HEALTH BENEFITS TO IBEW LOCAL 252 UNION MEMBERS	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	7	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	$17,862,727	PYProgramServiceRevenueAmt
CY Program Service Revenue	$22,649,664	CYProgramServiceRevenueAmt
PY Investment Income	$332,224	PYInvestmentIncomeAmt
CY Investment Income	$355,108	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$18,194,951	PYTotalRevenueAmt
CY Total Revenue	$23,004,772	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$10,845,271	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$15,350,346	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$7,499,034	PYOtherExpensesAmt
CY Other Expenses	$6,091,798	CYOtherExpensesAmt
PY Total Expenses	$18,344,305	PYTotalExpensesAmt
CY Total Expenses	$21,442,144	CYTotalExpensesAmt
PY Revenues Less Expenses	-$149,354	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,562,628	CYRevenuesLessExpensesAmt
Total Assets BOY	$8,935,261	TotalAssetsBOYAmt
Total Assets EOY	$10,513,493	TotalAssetsEOYAmt
Total Liabilities BOY	$604,498	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$432,364	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$8,330,763	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$10,081,129	NetAssetsOrFundBalancesEOYAmt
Mission	PROVIDE HEALTH BENEFITS TO IBEW LOCAL 252 UNION MEMBERS	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	PROVIDED HEALTH CARE COVERAGE TO QUALIFYING MEMBERS OF IBEW 252 AND FOR NON-BARGAINED EMPLOYEES OF EMPLOYERS SUBJECT TO IBEW 252/SCECA COLLECTIVE BARGAINING AGREEMENTS WHO SIGNED PARTICIPATION AGREEMENTS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	INSURED COVERAGE FOR LIFE, ACCIDENTAL DEATH FOR MEMBERS ONLY, PLUS STOP-LOSS COVERAGE FOR THE MEDICAL BENEFITS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	RECIPROCAL PAYMENTS	Desc

Field	Value	IRS element (for citing)
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
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	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	0	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	0	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 With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
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	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
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
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JENNIFER JONES	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7346632178	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3135 S STATE ST 105	AddressLine1Txt
City	ANN ARBOR	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48108	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
DAN CERVENAN
MANAGEMENT TRUSTEE	8.00	Yes (X)	$0	$0	$0
SCOTT DUPUIE
MANAGEMENT TRUSTEE	8.00	Yes (X)	$0	$0	$0
RYAN HUSSE
LABOR TRUSTEE (ALTERNATE)	8.00	Yes (X)	$0	$0	$0
ERIC MALEY
MANAGEMENT TRUSTEE	8.00	Yes (X)	$0	$0	$0
MATT SCHRODER
LABOR TRUSTEE	8.00	Yes (X)	$0	$0	$0
SANDRA WIITALA
LABOR TRUSTEE	8.00	Yes (X)	$0	$0	$0
MIKE COX
CHAIR	8.00	Yes (X)	$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
BLUE CROSS BLUE SHIELD OF MICHIGAN
232 S CAPITOL AVE	LANSING	MI	48933	ADMINISTRATION	$899,229
ANN ARBOR BENEFIT ADMINISTRATORS
3135 S STATE ST STE 105	ANN ARBOR	MI	48108	ADMINISTRATION	$383,472
LAW OFFICE OF THOMAS D LUCZAK PLLC
438 S 5TH AVE	ANN ARBOR	MI	48104	LEGAL	$288,757

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	MEMBERSHIP DUES & ASSESSMENTS	Desc
Business	900099	BusinessCd
Total Revenue Column	$22,649,664	TotalRevenueColumnAmt
Exclusion	$22,649,664	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$22,649,664	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$211,111	TotalRevenueColumnAmt
Exclusion	$211,111	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$29,197,799	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$29,053,802	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$143,997	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$143,997	TotalRevenueColumnAmt
Exclusion	$143,997	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$23,004,772	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$23,004,772	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$15,350,346	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$1,352,290	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$288,757	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$32,820	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$45,001	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$130,056	TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt
RECIPROCAL PAYMENTS	$4,162,521
FEDERAL EMPLOYERS TAX P	$48,162
MISCELLANEOUS EXPENSES	$32,191

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$21,442,144	TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$27,443	BOYAmt
EOY	$567,329	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,521,228	BOYAmt
EOY	$1,783,521	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,892,235	BOYAmt
EOY	$1,236,369	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$252,458	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$252,458	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$5,494,355	BOYAmt
EOY	$6,926,274	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,935,261	BOYAmt
EOY	$10,513,493	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$604,498	BOYAmt
EOY	$432,364	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$604,498	BOYAmt
EOY	$432,364	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$8,330,763	BOYAmt
EOY	$10,081,129	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	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,330,763	BOYAmt
EOY	$10,081,129	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,935,261	BOYAmt
EOY	$10,513,493	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,562,628	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$187,738	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Other	Yes (X)	MethodOfAccountingOtherInd
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

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$252,458	OtherCostOrOtherBasisAmt
Depreciation	$252,458	DepreciationAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt	$23,192,510	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$187,738	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$187,738	RevenueNotReportedAmt
Revenue Subtotal	$23,004,772	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$23,004,772	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$21,442,144	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$21,442,144	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$21,442,144	TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	THE ORGANIZATION DELEGATES ITS MANAGEMENT FUNCTION TO ANN ARBOR BENEFIT ADMINISTRATORS, INC. (AABA), BUT AABA IS SUBJECT TO THE CONTROL OF THE BOARD OF TRUSTEES OF THE ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 11B	BEFORE FILING THE 990 IS PROVIDED TO AND REVIEWED BY THE BOARD CHAIR, THE ORGANIZATION'S LEGAL COUNSEL, AND THE IBEW LOCAL NO. 252 THIRD PARTY REPRESENTATIVE. IT IS THEN DISTRIBUTED TO THE REMAINDER OF THE BOARD FOR REVIEW PRIOR TO FINALIZATION OF THE RETURN.
FORM 990, PART VI, SECTION B, LINE 12C	THE RELEVANT CONFLICT OF INTEREST POLICY STATES: EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THE ORGANIZATION IS TAX EXEMPT AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVILABLE TO THE PUBLIC AT THE FUND OFFICE, 3135 S STATE ST., SUITE 105, ANN ARBOR, MI 48108.