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        <Identifier>Form 990, Part VI, Section C, line 19</Identifier>
        <Explanation>THE ORGANIZATION MAKES ALL GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>PART XI, LINE 2C:</Identifier>
        <Explanation>THE BOARD OF TRUSTEES ASSUMES RESPONSIBLITY FOR OVERSIGHT OF THE AUDIT OF THE BENEFIT PLAN AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>LOCAL 174 PENSION PLAN</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1008 OMALLEY DRIVE</AddressLine1>
          <City>COOPERSVILLE</City>
          <State>MI</State>
          <ZIPCode>49404</ZIPCode>
        </AddressUS>
        <EIN>381796240</EIN>
        <PrimaryActivities>DEFINED BENEFIT PENSION PLAN THAT COVERS ALL ELIGIBLE MEMBERS.</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501(c)9</ExemptCodeSection>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>LOCAL 174 401(K) RETIREMENT SAVings plan</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1008 OMALLEY DRIVE</AddressLine1>
          <City>COOPERSVILLE</City>
          <State>MI</State>
          <ZIPCode>49404</ZIPCode>
        </AddressUS>
        <EIN>386519311</EIN>
        <PrimaryActivities>DEFINED CONTRIBUTION PENSION PLAN THAT COVERS ALL ELIGIBLE MEMBERS.</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501(c)9</ExemptCodeSection>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>WEST MI PLUMBERS FITTERS &amp; SERVICE TRADES LOCAL UNION NO 174</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1008 OMALLEY DRIVE</AddressLine1>
          <City>COOPERSVILLE</City>
          <State>MI</State>
          <ZIPCode>49404</ZIPCode>
        </AddressUS>
        <EIN>383420023</EIN>
        <PrimaryActivities>COLLECTIVE BARGAINING AND REPRESENTATION OF ALL ELIGIBLE UNION MEMBERS.</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501(C)5</ExemptCodeSection>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>0</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>0</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>0</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>