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      <ReconcilationOtherChanges>3671060</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc1">
      <DisclosedOrgsLegalControl>false</DisclosedOrgsLegalControl>
      <DisclosedForCharitablePurposes>false</DisclosedForCharitablePurposes>
      <WrittenPolicyMonitoring>false</WrittenPolicyMonitoring>
      <Sect170hRequirementsSatisfied>false</Sect170hRequirementsSatisfied>
      <SolicitedAssetsForSale>false</SolicitedAssetsForSale>
      <AgentTrusteeEtc>false</AgentTrusteeEtc>
      <IncludedOnFS>false</IncludedOnFS>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <AreRelatedOrgsListedScheduleR>false</AreRelatedOrgsListedScheduleR>
      <OtherLiabilities>
        <Description>RESERVES-FUTURE ELIGIBILITY</Description>
        <Amount>27220000</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>RESERVES-UNPAID CLAIMS</Description>
        <Amount>7780000</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>RECIPROCITY PAYABLE</Description>
        <Amount>133939</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>35133939</TotalOfAmounts>
      <TotalRevenue>55187518</TotalRevenue>
      <TotalExpenses>52826592</TotalExpenses>
      <ExcessOrDeficitForYear>2360926</ExcessOrDeficitForYear>
      <ExcessOrDeficitPerFS>2360926</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>55187518</TotRevenueEtcAuditedFinclStmt>
      <RevenueSubtotal>55187518</RevenueSubtotal>
      <TotalRevenuePerForm990>55187518</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>52826592</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>52826592</ExpensesSubtotal>
      <TotalExpensesPerForm990>52826592</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc3">
      <GeneralExplanation>
        <Identifier>MANAGEMENT DELEGATED</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 3</ReturnReference>
        <Explanation>THE MICHIGAN REGIONAL COUNCIL OF CARPENTERS EMPLOYEE BENEFITS FUND TRUSTEES HAVE HIRED BENESYS, INC. AS THE THIRD PARTY ADMINISTRATOR FOR THE FUND'S DAILY OPERATIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>REVIEW PROCESS OF THE FORM 990 IS DONE BY THE BOARD OF TRUSTEES AT THE BOARD MEETING &amp; EXPLAINED BY THE CPA PRIOR TO FILING THE RETURN.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER CHANGES IN NET ASSETS EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5</ReturnReference>
        <Explanation>OTHER CHANGES CONSIST OF CHANGE IN BENEFIT OBLIGATIONS (3,279,000), NET ASSETS TRANSFERRRED INTO THE PLAN AS A RESULT OF A MERGER WITH OTHER PLANS (394,185). AND UNREALIZED LOSS ON INVESTMENTS (-2,126). TOTAL OTHER CHANGES IS 3,671,061.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc4">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>MICHIGAN ASSOCIATION OF CONSTRUCTOR</BusinessNameLine1>
          <BusinessNameLine2>DBA AGC OF MICHIGAN</BusinessNameLine2>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>2323 NORTH LARCH</AddressLine1>
          <City>LANSING</City>
          <State>MI</State>
          <ZIPCode>48906</ZIPCode>
        </AddressUS>
        <EIN>381237235</EIN>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501C6</ExemptCodeSection>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>ARCHITECTURAL CONTRACTORS INDUSTRY</BusinessNameLine1>
          <BusinessNameLine2>ADVANCEMENT FUND</BusinessNameLine2>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>2524 HARTE DRIVE</AddressLine1>
          <City>BRIGHTON</City>
          <State>MI</State>
          <ZIPCode>48114</ZIPCode>
        </AddressUS>
        <EIN>382232811</EIN>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501C6</ExemptCodeSection>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>CONSTRUCTION ASSOCIATION OF MICH</BusinessNameLine1>
          <BusinessNameLine2>INDUSTRY ADVANCEMENT PROGRAM</BusinessNameLine2>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>43636 WOODWARD AVENUE</AddressLine1>
          <City>BLOOMFIELD HILLS</City>
          <State>MI</State>
          <ZIPCode>48302</ZIPCode>
        </AddressUS>
        <EIN>200063726</EIN>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501C6</ExemptCodeSection>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>ASSOCIATED CARPENTRY CONTRACTORS</BusinessNameLine1>
          <BusinessNameLine2>OF MICHIGAN</BusinessNameLine2>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>PO BOX 1321</AddressLine1>
          <City>NOVI</City>
          <State>MI</State>
          <ZIPCode>481261321</ZIPCode>
        </AddressUS>
        <EIN>383096648</EIN>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501C6</ExemptCodeSection>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>POURED CONCRETE WALL ASSOCIATION</BusinessNameLine1>
          <BusinessNameLine2>INC</BusinessNameLine2>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>600 S ADAMS ROAD</AddressLine1>
          <AddressLine2>SUITE 300</AddressLine2>
          <City>BIRMINGHAM</City>
          <State>MI</State>
          <ZIPCode>48009</ZIPCode>
        </AddressUS>
        <EIN>381866459</EIN>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501C6</ExemptCodeSection>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>CARPENTER CONTRACTORS ASSOCIATION</BusinessNameLine1>
          <BusinessNameLine2>OF DETROIT</BusinessNameLine2>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>PO BOX 46445</AddressLine1>
          <City>MT CLEMENS</City>
          <State>MI</State>
          <ZIPCode>480466445</ZIPCode>
        </AddressUS>
        <EIN>381239044</EIN>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501C6</ExemptCodeSection>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>MICHIGAN REGIONAL COUNCIL</BusinessNameLine1>
          <BusinessNameLine2>OF CARPENTERS</BusinessNameLine2>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>3800 WOODWARD AVENUE</AddressLine1>
          <AddressLine2>SUITE 1200</AddressLine2>
          <City>DETROIT</City>
          <State>MI</State>
          <ZIPCode>48201</ZIPCode>
        </AddressUS>
        <EIN>383292997</EIN>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501C5</ExemptCodeSection>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>false</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>false</SharingOfFacilities>
      <SharingOfPaidEmployees>false</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>true</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>MRCC FRINGE BENEFIT FUNDS</BusinessNameLine1>
          <BusinessNameLine2>JOINT DELINQUENCY COMMITTEE</BusinessNameLine2>
        </NameOfOtherOrganization>
        <TransactionType>L</TransactionType>
        <AmountInvolved>315244</AmountInvolved>
        <MethodOfAmtDetermination>ANNUAL ASSESSMENT</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>