2024-08-12T10:12:31-04:00 2023-12-31 203920878 BULTYNCK & CO PLLC 15985 CANAL RD CLINTON TOWNSHIP MI 480385021 990 2023-01-01 382779799 ROOFERS UNION LOCAL NO 70 VACATION BENEFIT TRUST PLAN ROOF 5175486554 1451 OLD PINCKNEY ROAD HOWELL MI 48843 MARK WOODWARD CHAIRMAN 5175486554 2024-08-12 true false CHRISTOPHER SCOTT CPAPFS MST P00380614 5862867300 2024-08-12 2023 2024-08-08 14:25:15Z MARK WOODWARD 1451 OLD PINCKNEY ROAD HOWELL MI 48843 2353474 false X N/A X 1988 MI THE ROOFERS UNION LOCAL NO. 70 VACATION BENEFIT TRUST IS CRAFTED FOR THE PURPOSE OF PROVIDING VACATION BENEFITS TO ELIGIBLE MEMBERS UNDER A COLLECTIVELY BARGAINED AGREEMENT, ON BEHALF OF THE ROOFERS UNION LOCAL NO. 70, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT. 6 6 0 6 0 0 2021766 2297812 5238 24772 15565 30890 2042569 2353474 0 2021766 2297812 0 0 0 12217 17292 2033983 2315104 8586 38370 439346 471229 371746 365259 67600 105970 X THE ROOFERS UNION LOCAL NO. 70 VACATION BENEFIT TRUST IS CRAFTED FOR THE PURPOSE OF PROVIDING VACATION BENEFITS TO ELIGIBLE MEMBERS UNDER A COLLECTIVELY BARGAINED AGREEMENT, ON BEHALF OF THE ROOFERS UNION LOCAL NO. 70, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT. false false 2315104 2021766 THE ROOFERS UNION LOCAL NO. 70 VACATION BENEFIT TRUST IS CRAFTED FOR THE PURPOSE OF PROVIDING VACATION BENEFITS TO ELIGIBLE MEMBERS UNDER A COLLECTIVELY BARGAINED AGREEMENT, ON BEHALF OF THE ROOFERS UNION LOCAL NO. 70, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT. 2315104 false false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 0 0 0 false false false false false false false false X 6 6 false false false false false false false true true false false true true true false true true false false false X ROOFERS UNION LOCAL NO 70 5175486554 1451 OLD PINCKNEY RD HOWELL MI 48843 MARK WOODWARD CHAIRMAN 1.00 40.00 X X 0 94024 0 CHARLES RUMSEY TRUSTEE 1.00 40.00 X 0 89851 0 NICK BOSWORTH TRUSTEE 1.00 1.00 X 0 900 0 TOM BLOOM SECRETARY 1.00 0.00 X X 0 0 0 JEREMY GAY TRUSTEE 1.00 0.00 X 0 0 0 KRISTINE COOK LINDSEY TRUSTEE 1.00 0.00 X 0 0 0 184775 false false false EMPLOYER CONTRIBUTIONS 525100 2297812 2297812 2297812 24772 24772 REVERTED BENEFITS 561000 18119 18119 ADMINISTRATIVE FEES 561000 12771 12771 30890 2353474 2315931 37543 2297812 4031 336 7050 2400 3475 2315104 0 0 0 156139 87952 282382 195255 188847 439346 471229 29406 371746 335853 371746 365259 X 67600 105970 67600 105970 439346 471229 38370 X false true X true false BENEFITS PAYABLE 333078 DUE TO INSURANCE FUND 2775 335853 X 2353474 2353474 2353474 2315104 2315104 2315104 SCHEDULE D, PAGE 3, PART X THE PLAN OBTAINED ITS LATEST DETERMINATION LETTER ON DECEMBER 5, 1988, IN WHICH THE INTERNAL REVENUE SERVICE STATED THAT THE PLAN AND RELATED TRUST, AS THEN DESIGNED, WAS IN COMPLIANCE WITH APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR AND THE PLAN'S LEGAL COUNSEL BELIEVE THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2019. FORM 990 - ORGANIZATION'S MISSION THE ROOFERS UNION LOCAL NO. 70 VACATION BENEFIT TRUST IS CRAFTED FOR THE PURPOSE OF PROVIDING VACATION BENEFITS TO ELIGIBLE MEMBERS UNDER A COLLECTIVELY BARGAINED AGREEMENT, ON BEHALF OF THE ROOFERS UNION LOCAL NO. 70, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT. FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS CONSIST OF UNCOMPENSATED BOARD OF TRUSTEES' MEMBERS. FORM 990, PAGE 6, PART VI, LINE 11B IRS FORM 990 IS PRESENTED TO THE BOARD OF TRUSTEES BY THE CPA, WHO PERFORMED THE ANNUAL AUDIT. THE BOARD REVIEWS THE 990 AND ALL SCHEDULES, WHEN SATISFIED THE BOARD APPROVES A MOTION TO SIGN THE EFILE AUTHORIZATION FORM 8879 AND AUTHORIZE CPA TO FILE WITH IRS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. ROOFERS UNION LOCAL 70 INSURANCE TRUST FUND 1451 OLD PINCKNEY ROAD HOWELL MI 48843 382818643 INSURANCE MI 501C9 N/A false ROOFERS UNION LOCAL 70 PENSION PLAN 1451 OLD PINCKNEY ROAD HOWELL MI 48843 382754697 PENSION MI 401A N/A false ROOFERS UNION LOCAL 70 1451 OLD PINCKNEY ROAD HOWELL MI 48843 999999999 UNION MI 501C5 N/A false false false false false false false false false false false false false true true true true true false false ROOFERS UNION LOCAL 70 P 128932 COST