<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-10-16T08:05:37-07:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>383629743</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WALTER BOESKY &amp; ASSOCIATES PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>17320 WEST 12 MILE ROAD STE 200</AddressLine1Txt>
        <CityNm>SOUTHFIELD</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48076</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>381795378</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SHEET METAL LOCAL 80 JOINT APPRENTICESHIP FUND</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SHEE</BusinessNameControlTxt>
      <PhoneNum>5869795190</PhoneNum>
      <USAddress>
        <AddressLine1Txt>32700 DEQUINDRE ROAD</AddressLine1Txt>
        <CityNm>WARREN</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48092</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TIMOTHY MULLIGAN</PersonNm>
      <PersonTitleTxt>TRUSTEE</PersonTitleTxt>
      <PhoneNum>5869795190</PhoneNum>
      <SignatureDt>2023-07-07</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>TIMOTHY</PersonFirstNm>
        <PersonLastNm>MULLIGAN</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>PAUL WALTER CPA</PreparerPersonNm>
      <PTIN>P00483731</PTIN>
      <PhoneNum>2485594750</PhoneNum>
      <PreparationDt>2023-10-16</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990 documentId="IRS990-01" referenceDocumentId="IRS990ScheduleO-01" softwareId="22015534">
      <PrincipalOfficerNm>TIMOTHY MULLIGAN</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>32700 DEQUINDRE ROAD</AddressLine1Txt>
        <CityNm>WARREN</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48092</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1836022</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1965</FormationYr>
      <LegalDomicileStateCd>MI</LegalDomicileStateCd>
      <ActivityOrMissionDesc>JOINT APPRENTICE SCHOOL</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>8</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>4</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>5</TotalEmployeeCnt>
      <TotalVolunteersCnt>0</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>22500</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>1099106</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>1152043</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>238118</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>89925</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>75170</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>1434894</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1241968</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>621031</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>647048</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>386973</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>440494</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>1008004</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1087542</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>426890</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>154426</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>4118012</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>3575409</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>24984</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>41115</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>4093028</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>3534294</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>JOINT APPRENTICE SCHOOL</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>1087542</ExpenseAmt>
      <GrantAmt>0</GrantAmt>
      <RevenueAmt>1241968</RevenueAmt>
      <Desc>Industry center for the training of approximately 58 apprentices for the sheet metal industry</Desc>
      <TotalProgramServiceExpensesAmt>1087542</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="IRS990ScheduleA-01" referenceDocumentName="IRS990ScheduleA">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="IRS990ScheduleD-01" referenceDocumentName="IRS990ScheduleD">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd referenceDocumentId="IRS990ScheduleE-01" referenceDocumentName="IRS990ScheduleE">true</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd referenceDocumentId="IRS990ScheduleJ-01" referenceDocumentName="IRS990ScheduleJ">true</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd referenceDocumentId="IRS990ScheduleR-01" referenceDocumentName="IRS990ScheduleR">false</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="IRS990ScheduleR-01" referenceDocumentName="IRS990ScheduleR">true</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd referenceDocumentId="IRS990ScheduleR-01" referenceDocumentName="IRS990ScheduleR">false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd referenceDocumentId="IRS990ScheduleR-01" referenceDocumentName="IRS990ScheduleR">false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>18</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>5</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>8</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>4</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <OwnWebsiteInd>X</OwnWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>MATTHEW O'ROURKE</PersonNm>
        <PhoneNum>5869795190</PhoneNum>
        <USAddress>
          <AddressLine1Txt>32700 DEQUINDRE ROAD</AddressLine1Txt>
          <CityNm>WARREN</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48092</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>TIMOTHY MULLIGAN</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>158015</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GARY LULEK</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DENNIS MARENTETTE</PersonNm>
        <TitleTxt>INSTRUCTOR</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>108154</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MATTHEW O'ROUKE</PersonNm>
        <TitleTxt>ADMINISTRATOR</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>114502</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ALEX BRZUSZEK</PersonNm>
        <TitleTxt>RECORDING SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PHIL McSHANE</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GLEN PARVIN</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TODD HILL</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NICK COLONE</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TIMOTHY GAY</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SAMUEL A VELEZ</PersonNm>
        <TitleTxt>INTRUCTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>115104</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOSHUA TAULBEE</PersonNm>
        <TitleTxt>INSTRUCTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>4078</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>341838</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>158015</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>3</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>true</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>0</AllOtherContributionsAmt>
      <TotalContributionsAmt>0</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>EMPLOYER CONTRIBUTIONS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>1145843</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>REIMBURSED EXPENSES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>6200</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>1152043</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>44471</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>639508</SecuritiesAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>594054</SecuritiesAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>45454</SecuritiesAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>45454</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>45454</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1241968</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1241968</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>114502</TotalAmt>
        <ProgramServicesAmt>114502</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>298120</TotalAmt>
        <ProgramServicesAmt>298120</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>105923</TotalAmt>
        <ProgramServicesAmt>105923</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>96937</TotalAmt>
        <ProgramServicesAmt>96937</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>31566</TotalAmt>
        <ProgramServicesAmt>31566</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>728</TotalAmt>
        <ProgramServicesAmt>728</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>10530</TotalAmt>
        <ProgramServicesAmt>10530</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </FeesForServicesAccountingGrp>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>25203</TotalAmt>
        <ProgramServicesAmt>25203</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <AdvertisingGrp>
        <TotalAmt>20575</TotalAmt>
        <ProgramServicesAmt>20575</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>18224</TotalAmt>
        <ProgramServicesAmt>18224</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OfficeExpensesGrp>
      <TravelGrp>
        <TotalAmt>1413</TotalAmt>
        <ProgramServicesAmt>1413</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>1284</TotalAmt>
        <ProgramServicesAmt>1284</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>62577</TotalAmt>
        <ProgramServicesAmt>62577</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>19113</TotalAmt>
        <ProgramServicesAmt>19113</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>PROPERTY TAXES</Desc>
        <TotalAmt>43947</TotalAmt>
        <ProgramServicesAmt>43947</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>TRAINING</Desc>
        <TotalAmt>3437</TotalAmt>
        <ProgramServicesAmt>3437</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SCHOOL MATERIALS AND BOOKS</Desc>
        <TotalAmt>79565</TotalAmt>
        <ProgramServicesAmt>79565</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PART TIME INSTRUCTORS</Desc>
        <TotalAmt>51841</TotalAmt>
        <ProgramServicesAmt>51841</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>102057</TotalAmt>
        <ProgramServicesAmt>102057</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1087542</TotalAmt>
        <ProgramServicesAmt>1087542</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>123748</BOYAmt>
        <EOYAmt>36356</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>285566</BOYAmt>
        <EOYAmt>483802</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>102119</BOYAmt>
        <EOYAmt>103486</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>32221</BOYAmt>
        <EOYAmt>29578</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>2604381</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>2218484</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>400802</BOYAmt>
        <EOYAmt>385897</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>3171873</BOYAmt>
        <EOYAmt>2534519</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>1683</BOYAmt>
        <EOYAmt>1771</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>4118012</BOYAmt>
        <EOYAmt>3575409</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>24984</BOYAmt>
        <EOYAmt>41115</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>24984</BOYAmt>
        <EOYAmt>41115</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>4093028</BOYAmt>
        <EOYAmt>3534294</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>4093028</BOYAmt>
        <EOYAmt>3534294</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>4118012</BOYAmt>
        <EOYAmt>3575409</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>154426</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>-713160</NetUnrlzdGainsLossesInvstAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA-01" softwareId="22015534">
      <SchoolInd>X</SchoolInd>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <PublicSupportCY170Pct>0</PublicSupportCY170Pct>
      <PublicSupportTotal509Amt>0</PublicSupportTotal509Amt>
      <PublicSupportCY509Pct>0</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0</InvestmentIncomeCYPct>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="IRS990ScheduleD-01" softwareId="22015534">
      <LandGrp>
        <InvestmentCostOrOtherBasisAmt>51939</InvestmentCostOrOtherBasisAmt>
        <BookValueAmt>51939</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <InvestmentCostOrOtherBasisAmt>1991769</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>1792807</DepreciationAmt>
        <BookValueAmt>198962</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <InvestmentCostOrOtherBasisAmt>460226</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>334364</DepreciationAmt>
        <BookValueAmt>125862</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <InvestmentCostOrOtherBasisAmt>100447</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>91313</DepreciationAmt>
        <BookValueAmt>9134</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>385897</TotalBookValueLandBuildingsAmt>
      <TotalRevEtcAuditedFinclStmtAmt>528808</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>-713160</NetUnrealizedGainsInvstAmt>
      <RevenueNotReportedAmt>-713160</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>1241968</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>1241968</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>1087542</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>1087542</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>1087542</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="IRS990ScheduleE-01" softwareId="22015534">
      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>false</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>NEWSPAPER ADS, BROCHURES ETC.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ-01">
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>TIMOTHY MULLIGAN</PersonNm>
        <BaseCompensationFilingOrgAmt>158015</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>158015</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>158015</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>158015</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="22015534">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>UNION MEMBERS ELECT THE UNION TRUSTEES. EMPLOYER TRUSTEES ARE ELECTED BY THE EMPLOYER ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>AT THE TRUSTEE MEETING, THE ANNUAL AUDIT AND FORM 990 ARE DISCUSSED WITH THE PLAN AUDITOR AND REVIEWED BY THE TRUSTEES FOR ACCURACY BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>WAGE RATES ARE DETERMINED BY THE COLLECTIVE BARGAINING AGREEMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="IRS990ScheduleR-01" softwareId="22015534">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>LOCAL 80 JAC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>32700 DEQUINDRE</AddressLine1Txt>
          <CityNm>WARREN</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48092</ZIPCd>
        </USAddress>
        <EIN>381795378</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>S &amp; M SHEET METAL LTD</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>23262 TELEGRAPH</AddressLine1Txt>
          <CityNm>SOUTHFIELD</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48033</ZIPCd>
        </USAddress>
        <EIN>382581135</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>SHEET METAL WORKERS' - LOCAL 80</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>17100 W 12 MILE ROAD 2ND FLOOR</AddressLine1Txt>
          <CityNm>SOUTHFIELD</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48076</ZIPCd>
        </USAddress>
        <EIN>381720794</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedOrgTxblPartnershipGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>CURBS &amp; DAMPER</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>16525 EASTLAND</AddressLine1Txt>
          <CityNm>ROSEVILLE</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48066</ZIPCd>
        </USAddress>
        <EIN>382416518</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblPartnershipGrp>
      <IdRelatedOrgTxblPartnershipGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>J &amp; J METAL PRODUCTS</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>34145 GROESBECK</AddressLine1Txt>
          <CityNm>CLINTON TOWNSHIP</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48035</ZIPCd>
        </USAddress>
        <EIN>382166702</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblPartnershipGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>ADVANTAGE MECHANICAL GROUP</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>5394 CORUNNA ROAD</AddressLine1Txt>
          <CityNm>FLINT</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48532</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>AIR SOLUTIONS INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>2108 GREATER OAK DR</AddressLine1Txt>
          <CityNm>LAPEER</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48446</ZIPCd>
        </USAddress>
        <EIN>300609044</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>AIRFLOW TESTING INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>1105 DIX ROAD</AddressLine1Txt>
          <CityNm>LINCOLN PARK</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48146</ZIPCd>
        </USAddress>
        <EIN>383017449</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>ALLIANCE AIR CONDITIONING</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>20800 HUBBELL</AddressLine1Txt>
          <CityNm>OAK PARK</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48237</ZIPCd>
        </USAddress>
        <EIN>381891905</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>ALLIED VENTILATION INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>21714 SCHMEMAN</AddressLine1Txt>
          <CityNm>WARREN</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48089</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>API CONSTRUCTION SPECIALTY CON</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>1100 OLD HIGHWAY 8 NW</AddressLine1Txt>
          <CityNm>SAINT PAUL</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55112</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <LegalDomicileStateCd>MN</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>APPLEGATEINC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>485 EAST SOUTH STREET</AddressLine1Txt>
          <CityNm>JACKSON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49203</ZIPCd>
        </USAddress>
        <EIN>382061007</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>BARMATIC INSPECTING COMPANY</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>1771 DIX</AddressLine1Txt>
          <CityNm>LINCOLN PARK</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48146</ZIPCd>
        </USAddress>
        <EIN>382380993</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>BARON MECHANICAL CONTRACTORS</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>30621 INDUSTRIAL RD</AddressLine1Txt>
          <CityNm>LIVONIA</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48150</ZIPCd>
        </USAddress>
        <EIN>383033829</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>BEST IMPRESSIONS INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>32680 NEWMAN</AddressLine1Txt>
          <CityNm>FRASER</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48026</ZIPCd>
        </USAddress>
        <EIN>383004232</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>BIM DESIGNS INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>4517 N 12TH STREET</AddressLine1Txt>
          <CityNm>PHOENIX</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>85014</ZIPCd>
        </USAddress>
        <EIN>812814104</EIN>
        <LegalDomicileStateCd>AZ</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>BLOOM ROOFING SYSTEMS INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>12238 EMERSON DRIVE</AddressLine1Txt>
          <CityNm>BRIGHTON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48116</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>BROCK INDUSTRIAL SERVICES</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>2210 OAK LEAF ST</AddressLine1Txt>
          <CityNm>JOLIET</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>60436</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <LegalDomicileStateCd>IL</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>BUMLER MECHANICAL INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>6260 18-1/2 MILE RD</AddressLine1Txt>
          <CityNm>STERLING HEIGHTS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48314</ZIPCd>
        </USAddress>
        <EIN>201252207</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>CASS</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>5641 CONNER AVENUE</AddressLine1Txt>
          <CityNm>DETROIT</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48213</ZIPCd>
        </USAddress>
        <EIN>382903401</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>CDP ENVIORNMENTAL INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>16517 EASTLAND</AddressLine1Txt>
          <CityNm>ROSEVILLE</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48066</ZIPCd>
        </USAddress>
        <EIN>382427639</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>CEI MICHIGAN LLC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>PO BOX 310</AddressLine1Txt>
          <CityNm>HAMBURG</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48139</ZIPCd>
        </USAddress>
        <EIN>203259536</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>CENTRAL INDUSTRIAL LLC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>1330 PIEDMONT</AddressLine1Txt>
          <CityNm>TROY</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48083</ZIPCd>
        </USAddress>
        <EIN>863135448</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>CHRISTENDETROIT</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>714 GEORGE ST</AddressLine1Txt>
          <CityNm>TOLEDO</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43608</ZIPCd>
        </USAddress>
        <EIN>344204250</EIN>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>CMR MECHANICAL LLC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>PO BOX 486</AddressLine1Txt>
          <CityNm>DEXTER</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48130</ZIPCd>
        </USAddress>
        <EIN>352237108</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>COMPLETE MECHANICAL CONTRACTING INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>681 MANUFACTRERS DRIVE</AddressLine1Txt>
          <CityNm>WESTLAND</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48186</ZIPCd>
        </USAddress>
        <EIN>010583870</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>CONQUEST MANUFACTURING LLC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>28408 LORNA AVE</AddressLine1Txt>
          <CityNm>WARREN</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48092</ZIPCd>
        </USAddress>
        <EIN>383635039</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>CONTI MECHANICAL INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>6417 CENTER DRIVE</AddressLine1Txt>
          <CityNm>UTICA</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48315</ZIPCd>
        </USAddress>
        <EIN>381884765</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>CROWN CORR INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>BOX 1750</AddressLine1Txt>
          <CityNm>HIGHLAND</CityNm>
          <StateAbbreviationCd>IN</StateAbbreviationCd>
          <ZIPCd>46322</ZIPCd>
        </USAddress>
        <EIN>351056065</EIN>
        <LegalDomicileStateCd>IN</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>DANBOISE MECHANICAL</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>31625 GRAND RIVER</AddressLine1Txt>
          <CityNm>FARMINGTON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48336</ZIPCd>
        </USAddress>
        <EIN>412105440</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>DE-CAL INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>24659 SCHOENHERR</AddressLine1Txt>
          <CityNm>WARREN</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48089</ZIPCd>
        </USAddress>
        <EIN>383023202</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>DEE CRAMER INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>4221 E BALDWIN RD</AddressLine1Txt>
          <CityNm>HOLLY</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48442</ZIPCd>
        </USAddress>
        <EIN>381434878</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>DETROIT CORNICE &amp; SLATE CO</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>1315 ACADEMY</AddressLine1Txt>
          <CityNm>FERNDALE</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48220</ZIPCd>
        </USAddress>
        <EIN>381960946</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>E W ENSROTH COMPANY</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>24621 SCHOENHERR RD</AddressLine1Txt>
          <CityNm>WARREN</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48089</ZIPCd>
        </USAddress>
        <EIN>381306411</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>ECKER MECHANICAL CONTRACT</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>3149 E MAPLE AVENUE PO BOX 190099</AddressLine1Txt>
          <CityNm>BURTON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48519</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>ENVIRO-AIRE INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>28915 HARPER AVENUE</AddressLine1Txt>
          <CityNm>SAINT CLAIR SHORES</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48081</ZIPCd>
        </USAddress>
        <EIN>381839029</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>EVIORNMENTAL TESTING SERVICES</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>841 HIDDEN CREEK DRIVE</AddressLine1Txt>
          <CityNm>SOUTH LYON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48178</ZIPCd>
        </USAddress>
        <EIN>464709055</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>ERV EHLERS COMPANY</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>30885 EIGHT MILE RD</AddressLine1Txt>
          <CityNm>LIVONIA</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48152</ZIPCd>
        </USAddress>
        <EIN>381855088</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>FECTEAU AIR SYSTEMS LLC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>24631 GIBSON STREET</AddressLine1Txt>
          <CityNm>WARREN</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48089</ZIPCd>
        </USAddress>
        <EIN>454909179</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>FM SYLVAN INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>815 AUBURN AVENUE</AddressLine1Txt>
          <CityNm>PONTIAC</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48342</ZIPCd>
        </USAddress>
        <EIN>223841378</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>FORCED AIR SYSTEMS INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>42258 YEAREGO DR</AddressLine1Txt>
          <CityNm>STERLING HEIGHTS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48314</ZIPCd>
        </USAddress>
        <EIN>383152566</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>GOYETTE MECHANICAL</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>3842 GERRY AVE</AddressLine1Txt>
          <CityNm>FLINT</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48506</ZIPCd>
        </USAddress>
        <EIN>381332690</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>GREAT LAKES HOTEL SUPPLY</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>24101 W NINE MILE RD</AddressLine1Txt>
          <CityNm>SOUTHFIELD</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48033</ZIPCd>
        </USAddress>
        <EIN>381945157</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>GREAT LAKES MECHANICAL</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>3800 MAPLE</AddressLine1Txt>
          <CityNm>DEARBORN</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48126</ZIPCd>
        </USAddress>
        <EIN>381745758</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>H M WHITE LLC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>12855 BURT ROAD</AddressLine1Txt>
          <CityNm>DETROIT</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48223</ZIPCd>
        </USAddress>
        <EIN>271349245</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>HALEY MECHANICAL INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>PO BOX 417</AddressLine1Txt>
          <CityNm>DEXTER</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48130</ZIPCd>
        </USAddress>
        <EIN>383465101</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>HERITAGE MECHANICAL</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>522 BIDDLE</AddressLine1Txt>
          <CityNm>WYANDOTTE</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48192</ZIPCd>
        </USAddress>
        <EIN>263122451</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>INTERNATIONAL TEST &amp; BALANCE</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>2100 SANDERS RD STE 300</AddressLine1Txt>
          <CityNm>NORTHBROOK</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>60062</ZIPCd>
        </USAddress>
        <EIN>363257369</EIN>
        <LegalDomicileStateCd>IL</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>JD CANDLER ROOFING CO</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>31111 INDUSTRIAL</AddressLine1Txt>
          <CityNm>LIVONIA</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48150</ZIPCd>
        </USAddress>
        <EIN>380397650</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>JOHNSON CONTROLS INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>507 E MICHIGAN ST LD-54</AddressLine1Txt>
          <CityNm>MILWAUKEE</CityNm>
          <StateAbbreviationCd>WI</StateAbbreviationCd>
          <ZIPCd>53202</ZIPCd>
        </USAddress>
        <EIN>390380010</EIN>
        <LegalDomicileStateCd>WI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>KIEWIT POWER CONSTRUCTION</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>12720 I STREET</AddressLine1Txt>
          <CityNm>MEMPHIS</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>38137</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <LegalDomicileStateCd>NE</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>LADUKE CORPORATION</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>10311 CAPITAL AVENUE</AddressLine1Txt>
          <CityNm>OAK PARK</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48237</ZIPCd>
        </USAddress>
        <EIN>383008016</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>LIBERTY SHEET METAL</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>173 E POND DR</AddressLine1Txt>
          <CityNm>ROMEO</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48065</ZIPCd>
        </USAddress>
        <EIN>263824306</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>LIMBACH COMPANY</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>926 FEATHERSTONE</AddressLine1Txt>
          <CityNm>PONTIAC</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48343</ZIPCd>
        </USAddress>
        <EIN>161622725</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>LONG MECHANICAL</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>190 E MAIN ST</AddressLine1Txt>
          <CityNm>NORTHVILLE</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48167</ZIPCd>
        </USAddress>
        <EIN>381897840</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>LYON MECHANICAL INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>PO BOX 130</AddressLine1Txt>
          <CityNm>NEW HUDSON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48165</ZIPCd>
        </USAddress>
        <EIN>382528222</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>MW MORSS ROOFING</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>15423 OAKWOOD DR</AddressLine1Txt>
          <CityNm>ROMULUS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48174</ZIPCd>
        </USAddress>
        <EIN>382512455</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>MACOMB HEATING &amp; COOLING</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>6250 19 MILE ROAD</AddressLine1Txt>
          <CityNm>STERLING HEIGHTS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48314</ZIPCd>
        </USAddress>
        <EIN>274547430</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>MARTINEZ MECHANICAL INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>29701 WEST 6 MILE ROAD STE 140A</AddressLine1Txt>
          <CityNm>LIVONIA</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48152</ZIPCd>
        </USAddress>
        <EIN>383406832</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>MCM STAINLESS FABRICATING</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>21306 JOHN R</AddressLine1Txt>
          <CityNm>HAZEL PARK</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48030</ZIPCd>
        </USAddress>
        <EIN>381900006</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>MCSHANE MECHANICAL CONTRACTORS</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>2055 EASY STREET</AddressLine1Txt>
          <CityNm>COMMERCE TWP</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48390</ZIPCd>
        </USAddress>
        <EIN>383596308</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>MECHANICAL DESIGN &amp; INSTALL</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>24300 SOUTHFIELD RN SUITE 300</AddressLine1Txt>
          <CityNm>SOUTHFIELD</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48075</ZIPCd>
        </USAddress>
        <EIN>263415726</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>MECHANICAL SHEET METAL</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>723 WALNUT</AddressLine1Txt>
          <CityNm>WYANDOTTE</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48192</ZIPCd>
        </USAddress>
        <EIN>381686604</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>METRO AIR INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>6689 ORCHARD LAKE RD SUITE 320</AddressLine1Txt>
          <CityNm>WEST BLOOMFIELD</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48322</ZIPCd>
        </USAddress>
        <EIN>205596740</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>MJ MECHANICAL INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>11787 PRIOR ROAD</AddressLine1Txt>
          <CityNm>SAINT CHARLES</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48655</ZIPCd>
        </USAddress>
        <EIN>200138130</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>MOTOR CITY BIM</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>452 BAUMAN AVENUE</AddressLine1Txt>
          <CityNm>CLAWSON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48017</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>NEWTON &amp; CRANE INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>353 N CASS AVE</AddressLine1Txt>
          <CityNm>PONTIAC</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48058</ZIPCd>
        </USAddress>
        <EIN>371425932</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>NORTH ROOFING (GORDON)</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>1870 OPDYKE ROAD</AddressLine1Txt>
          <CityNm>AUBURN HILLS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48326</ZIPCd>
        </USAddress>
        <EIN>383182113</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>QUALITY ROOFING &amp; SHEET METAL</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>10800 PLAZA DRIVE</AddressLine1Txt>
          <CityNm>WHITMORE LAKE</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48189</ZIPCd>
        </USAddress>
        <EIN>342031595</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>RE LEGGETTE COMPANY</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>9335 ST STEPHENS</AddressLine1Txt>
          <CityNm>DEARBORN</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48126</ZIPCd>
        </USAddress>
        <EIN>381243307</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>RW MEAD &amp; SONS INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>33795 RIVIERA DRIVE</AddressLine1Txt>
          <CityNm>FRASER</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48026</ZIPCd>
        </USAddress>
        <EIN>383388367</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>RENE VANASSCHE &amp; SONSN CO</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>21530 GROESBECK</AddressLine1Txt>
          <CityNm>WARREN</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48089</ZIPCd>
        </USAddress>
        <EIN>381887156</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>ROBERTSON-MORRISON INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>4721 RUNWAY BLVD</AddressLine1Txt>
          <CityNm>ANN ARBOR</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48108</ZIPCd>
        </USAddress>
        <EIN>381881028</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>ROYAL ROOFING COMPANY INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>2445 BROWN RD</AddressLine1Txt>
          <CityNm>LAKE ORION</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48359</ZIPCd>
        </USAddress>
        <EIN>382482479</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>ROYAL-WEST ROOFING &amp; SHEET METAL</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>51 SUMMIT STREET</AddressLine1Txt>
          <CityNm>BRIGHTON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48116</ZIPCd>
        </USAddress>
        <EIN>300126306</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>S &amp; Z SHEETMETAL INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>5237 COMMERCE ROAD</AddressLine1Txt>
          <CityNm>FLINT</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48507</ZIPCd>
        </USAddress>
        <EIN>383620166</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>SANI-VAC SERVICE INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>5750 ENTERPRISE CT</AddressLine1Txt>
          <CityNm>WARREN</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48092</ZIPCd>
        </USAddress>
        <EIN>382080710</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>SCHENA ROOFING &amp; SHEET METAL</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>28299 KEHRIG DRIVE</AddressLine1Txt>
          <CityNm>NEW BALTIMORE</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48047</ZIPCd>
        </USAddress>
        <EIN>999999999</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>SCHREIBER CORPORATION</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>29945 BECK ROAD</AddressLine1Txt>
          <CityNm>WIXOM</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48393</ZIPCd>
        </USAddress>
        <EIN>381654067</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>SDI EXTERIOR STSTEMS LLC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>20791 RANDALL</AddressLine1Txt>
          <CityNm>FARMINGTON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48336</ZIPCd>
        </USAddress>
        <EIN>383313992</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>SET DUCT MANUFACTURING INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>7800 INTERVALE</AddressLine1Txt>
          <CityNm>DETROIT</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48238</ZIPCd>
        </USAddress>
        <EIN>222220574</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>SUMMIT ROOFING LLC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>31720 STEPHENSON HWY</AddressLine1Txt>
          <CityNm>MADISON HEIGHTS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48071</ZIPCd>
        </USAddress>
        <EIN>383245264</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>SYSTEMP CORP</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>3909 INDUSTRIAL DRIVE</AddressLine1Txt>
          <CityNm>ROCHESTER</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48309</ZIPCd>
        </USAddress>
        <EIN>383090285</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>T F BECK</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>2222 DEVONDALE ROAD</AddressLine1Txt>
          <CityNm>ROCHESTER</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48309</ZIPCd>
        </USAddress>
        <EIN>381560911</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>TEMPCO MECHANICAL CONTRACTORS</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>24383 INDOPLEX CIRCLE</AddressLine1Txt>
          <CityNm>FARMINGTON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48335</ZIPCd>
        </USAddress>
        <EIN>382172742</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>TOTAL FLOW CONTROL</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>440 BURROW STREET</AddressLine1Txt>
          <CityNm>DETROIT</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48202</ZIPCd>
        </USAddress>
        <EIN>853116903</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>UNIVERSAL WALL SYSTEMS INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>4400 DONKER CT SE</AddressLine1Txt>
          <CityNm>GRAND RAPIDS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49512</ZIPCd>
        </USAddress>
        <EIN>382801486</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>VENTCON INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>500 ENTERPRISE DRIVE</AddressLine1Txt>
          <CityNm>ALLEN PARK</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48101</ZIPCd>
        </USAddress>
        <EIN>381909479</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>WJ O'NEIL COMPANY</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>35457 INDUSTRUAL</AddressLine1Txt>
          <CityNm>LIVONIA</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48150</ZIPCd>
        </USAddress>
        <EIN>382489126</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>WEBB MECHANICAL &amp; ELECTICAL</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>12550 UNIVERSAL DR</AddressLine1Txt>
          <CityNm>TAYLOR</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48180</ZIPCd>
        </USAddress>
        <EIN>383272253</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>WITT MECHANICAL INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>PO BOX 930379</AddressLine1Txt>
          <CityNm>WIXOM</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48393</ZIPCd>
        </USAddress>
        <EIN>383334606</EIN>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <OwnershipPct>0.00000</OwnershipPct>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
