2024-04-08T08:29:44-04:00 2023-06-30 203920878 BULTYNCK & CO PLLC 15985 CANAL RD CLINTON TOWNSHIP MI 480385021 990 2022-07-01 386519330 WEST MI PLUMBERS FITTERS & SERVICE LOCAL 174 HEALTH & BENEFITS WEST 2486632449 5600 NEW KING DRIVE SUITE 330 TROY MI 48098 RYAN BENNETT BOARD CHAIRMAN 2486632449 2024-04-07 true RYAN BENNETT 999009999 true CHRISTOPHER SCOTT CPAPFS MST P00380614 5862867300 2024-04-07 2022 2023-04-26 12:10:37Z RYAN BENNETT 1008 OMALLEY DRIVE COOPERSVILLE MI 49404 25167340 false X N/A X 1983 MI TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE MEMBERS OF THE WEST MICHIGAN PLUMBERS FITTERS AND SERVICE TRADES LOCAL NO. 174, PURSUANT TO THE MULTI-EMPLOYER COLLECTIVE BAGAINING AGREEMENT, THROUGH A TAFT-HARTLEY JOINT TRUST. 8 8 196 8 0 0 14679092 16078754 1276129 170275 694 3118 15955915 16252147 0 12438909 15282355 0 0 0 806674 804069 13245583 16086424 2710332 165723 31249769 32539897 17067682 22708868 14182087 9831029 TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE MEMBERS OF THE WEST MICHIGAN PLUMBERS FITTERS AND SERVICE TRADES UNION LOCAL NO. 174, PURSUANT TO THE MULT-EMPLOYER COLLECTIVE BAGAINING AGREEMENT. false false TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE MEMBERS OF THE WEST MICHIGAN PLUMBERS FITTERS AND SERVICE TRADES UNION LOCAL NO. 174, PURSUANT TO THE MULT-EMPLOYER COLLECTIVE BAGAINING AGREEMENT. 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 true false false false false false false false false false false false true false false true 0 0 196 true false false false false false false false false false false false false false false X 8 8 false true false false false false false true true false false false false true true false false false X TIC INTERNATIONAL CORPORATION 5173217502 6525 CENTURION DRIVE LANSING MI 48917 JEFFREY RUMSEY BOARD TRUSTE 1.00 50.00 X 0 111220 56101 RYAN BENNETT BOARD CHAIRM 1.00 0.00 X X 0 0 0 JASON FINCH BOARD TRUSTE 1.00 0.00 X 0 0 0 ALEX HAAN BOARD TRUSTE 1.00 0.00 X 0 0 0 CRAIG VANDER HYDE BOARD SECRET 1.00 0.00 X X 0 0 0 AMY JONES BOARD TRUSTE 1.00 0.00 X 0 0 0 MARK MANGIONE BOARD TRUSTE 1.00 0.00 X 0 0 0 JOHN NIC BOARD TRUSTE 1.00 0.00 X 0 0 0 111220 56101 false true false LABOR FIRST LLC 3000 MIDLANTIC DR 101 MT LAUREL TOWNSHIP NJ 08054 BENEFIT MANAGER 480768 NOVARA TESIJA CATENACCI MCDONALD & BAAS PLLC 888 W BIG BEAVER RD TROY MI 48084 LEGAL 111524 2 EMPLOYER CONTRIBUTIONS 525100 15432778 15432778 SELF-PAY CONTRIBUTIONS 525100 645976 645976 16078754 828691 828691 8256777 8915193 -658416 -658416 -658416 UNCLAIMED BENEFITS 525100 2186 2186 OTHER INCOME 525100 664 664 SETTLEMENT INCOME 525100 268 268 3118 16252147 15423456 828691 15282355 477790 119901 23817 45191 79608 36619 1480 5394 14269 16086424 0 0 0 1286204 111808 1179269 501710 1244361 2682951 136598 92546 27403337 29150882 31249769 32539897 162686 379648 16904996 22329220 17067682 22708868 X 14182087 9831029 14182087 9831029 31249769 32539897 X 165723 907443 -5424224 X false true X true false HEALTH REIMBURSEMENT ARRANGEMENT 12373035 ACCUMULATED ELIGIBILITY CREDITS 3470000 DOLLAR BANK CREDITS 2968000 SUPPLEMENTAL UNEMPLOYMENT BENEFITS 2247185 CLAIMS INCURRED BUT NOT REPORTED 1271000 22329220 X 17159590 907443 907443 16252147 16252147 16086424 16086424 16086424 SCHEDULE D, PAGE 3, PART X THE PLAN OBTAINED A FAVORABLE DETERMINATION LETTER ON AUGUST 10, 1983, 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 IRS. 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 2020. false false false JEFFREY RUMSEY BOARD TRUSTEE 111220 27753 28348 167321 FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS CONSIST OF UNCOMPENSATED BOARD OF TRUSTEES' MEMBERS. FORM 990, PAGE 6, PART VI, LINE 3 MANAGEMENT OF THE DAY-TO-DAY OPERATIONS HAS BEEN DELEGATED TO TIC INTERNATIONAL CORPORATION, A THIRD PARTY ADMINISTRATOR. FORM 990, PAGE 6, PART VI, LINE 11B THE CHAIRMAN OF THE BOARD OF TRUSTEES REVIEWS THE TAX RETURN BEFORE SIGNING AND APPROVING TO BE FILED. HE THEN PROVIDES AN UPDATE TO THE BOARD REGARDING THE STATUS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN IBNR -438,000 CHANGE IN ACCUM. ELIGIBILITY CREDITS -1,901,000 CHANGE IN SUB -265,204 CHANGE IN DOLLAR BANK CREDITS -168,000 CHANGE IN HRA -2,652,020 TOTAL -5,424,224 WEST MI PLUMBERS LOCAL UNION NO 174 1008 OMALLEY DRIVE COOPERSVILLE MI 49404 381796240 UNION MI 501C5 N/A false WEST MI PLUMBERS LOCAL UNION NO 174 PENSION PLAN 6525 CENTURION DRIVE LANSING MI 48917 381796240 PENSION MI 501C9 N/A false false false false false false false false false false false false true false false false true false false false