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        <RelatedOrExemptFuncIncomeAmt>10239</RelatedOrExemptFuncIncomeAmt>
      </NetGainOrLossInvestmentsGrp>
      <OtherRevenueMiscGrp>
        <Desc>REIMBURSEMENT INCOME</Desc>
        <BusinessCd>561000</BusinessCd>
        <TotalRevenueColumnAmt>1460617</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1460617</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>PROMOTIONAL MERCHANDISE SALES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>14192</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>14192</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>OTHER REVENUE</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>13419</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>13419</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>1488228</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>6827573</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1501842</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>172971</ExclusionAmt>
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      <BenefitsToMembersGrp>
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        <ProgramServicesAmt>1068110</ProgramServicesAmt>
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      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>1098261</TotalAmt>
        <ProgramServicesAmt>1098261</ProgramServicesAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>1209659</TotalAmt>
        <ProgramServicesAmt>1209659</ProgramServicesAmt>
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      <PensionPlanContributionsGrp>
        <TotalAmt>488033</TotalAmt>
        <ProgramServicesAmt>488033</ProgramServicesAmt>
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      <OtherEmployeeBenefitsGrp>
        <TotalAmt>157615</TotalAmt>
        <ProgramServicesAmt>157615</ProgramServicesAmt>
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      <PayrollTaxesGrp>
        <TotalAmt>130857</TotalAmt>
        <ProgramServicesAmt>130857</ProgramServicesAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>2811</TotalAmt>
        <ManagementAndGeneralAmt>2811</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>26475</TotalAmt>
        <ManagementAndGeneralAmt>26475</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>8635</TotalAmt>
        <ProgramServicesAmt>8635</ProgramServicesAmt>
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      <FeesForServicesOtherGrp>
        <TotalAmt>280507</TotalAmt>
        <ProgramServicesAmt>280507</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>178658</TotalAmt>
        <ProgramServicesAmt>178658</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>178088</TotalAmt>
        <ProgramServicesAmt>29270</ProgramServicesAmt>
        <ManagementAndGeneralAmt>148818</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>41681</TotalAmt>
        <ManagementAndGeneralAmt>41681</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>255569</TotalAmt>
        <ProgramServicesAmt>6663</ProgramServicesAmt>
        <ManagementAndGeneralAmt>248906</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>19509</TotalAmt>
        <ProgramServicesAmt>19509</ProgramServicesAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>136579</TotalAmt>
        <ProgramServicesAmt>136579</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>74662</TotalAmt>
        <ProgramServicesAmt>74662</ProgramServicesAmt>
      </InterestGrp>
      <PaymentsToAffiliatesGrp>
        <TotalAmt>348876</TotalAmt>
        <ProgramServicesAmt>348876</ProgramServicesAmt>
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        <TotalAmt>276779</TotalAmt>
        <ProgramServicesAmt>93205</ProgramServicesAmt>
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      <InsuranceGrp>
        <TotalAmt>67844</TotalAmt>
        <ManagementAndGeneralAmt>67844</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>POLITICAL CONTRIBUTIONS</Desc>
        <TotalAmt>94300</TotalAmt>
        <ProgramServicesAmt>94300</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>GRADUATION CEREMONY</Desc>
        <TotalAmt>9221</TotalAmt>
        <ProgramServicesAmt>9221</ProgramServicesAmt>
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      <TotalFunctionalExpensesGrp>
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        <ProgramServicesAmt>5432620</ProgramServicesAmt>
        <ManagementAndGeneralAmt>720109</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>1210102</BOYAmt>
        <EOYAmt>1778504</EOYAmt>
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      <AccountsReceivableGrp>
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      <LandBldgEquipCostOrOtherBssAmt>6794927</LandBldgEquipCostOrOtherBssAmt>
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      <LandBldgEquipBasisNetGrp>
        <BOYAmt>4525851</BOYAmt>
        <EOYAmt>4442970</EOYAmt>
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      <InvestmentsPubTradedSecGrp>
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      <TotalAssetsGrp>
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        <EOYAmt>9942</EOYAmt>
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      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>1922509</BOYAmt>
        <EOYAmt>1749936</EOYAmt>
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      <UnsecuredNotesLoansPayableGrp>
        <BOYAmt>43788</BOYAmt>
      </UnsecuredNotesLoansPayableGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>12009</BOYAmt>
        <EOYAmt>17634</EOYAmt>
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      <TotalLiabilitiesGrp>
        <BOYAmt>2093622</BOYAmt>
        <EOYAmt>1931534</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>6493442</BOYAmt>
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      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>6493442</BOYAmt>
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      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
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      <ReconcilationRevenueExpnssAmt>674844</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>71058</NetUnrlzdGainsLossesInvstAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc3">
      <AgentTrusteeEtcInd>false</AgentTrusteeEtcInd>
      <InclEscrowCustodialAcctLiabInd>false</InclEscrowCustodialAcctLiabInd>
      <LandGrp>
        <OtherCostOrOtherBasisAmt>197036</OtherCostOrOtherBasisAmt>
        <BookValueAmt>197036</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>5197064</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1617256</DepreciationAmt>
        <BookValueAmt>3579808</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>278507</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>170209</DepreciationAmt>
        <BookValueAmt>108298</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>741201</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>407481</DepreciationAmt>
        <BookValueAmt>333720</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>381119</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>157011</DepreciationAmt>
        <BookValueAmt>224108</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>4442970</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>DUES PAYABLE</Desc>
        <Amt>11329</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>EMPLOYEE PAYROLL WITHHOLDINGS</Desc>
        <Amt>6305</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>17634</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>6967119</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>139546</NetUnrealizedGainsInvstAmt>
      <RevenueNotReportedAmt>139546</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>6827573</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>6827573</TotalRevenuePerForm990Amt>
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        <PersonNm>JUSTIN POMERVILLE</PersonNm>
        <TitleTxt>BUSINESS MANAGER</TitleTxt>
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      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>RONALD STEELE</PersonNm>
        <TitleTxt>BUSINESS AGENT</TitleTxt>
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        <TotalCompensationFilingOrgAmt>208714</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>ROBERT J ANDERSON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <BaseCompensationFilingOrgAmt>111470</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>2002</CompensationBasedOnRltdOrgsAmt>
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        <NontaxableBenefitsFilingOrgAmt>21392</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>342</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>199025</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>2784</TotalCompensationRltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>ROBERT MEAD</PersonNm>
        <TitleTxt>EXECUTIVE BOARD</TitleTxt>
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        <DeferredCompensationFlngOrgAmt>48094</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>20392</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>197844</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>TIMOTHY D DANIELAK</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
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        <OtherCompensationFilingOrgAmt>9050</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>34961</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>20392</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>193761</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JASON BOENSCH</PersonNm>
        <TitleTxt>BUSINESS AGENT</TitleTxt>
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        <CompensationBasedOnRltdOrgsAmt>2136</CompensationBasedOnRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>55608</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>484</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>20392</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>376</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>180470</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>2996</TotalCompensationRltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>CHAD STARR</PersonNm>
        <TitleTxt>EXECUTIVE BOARD</TitleTxt>
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        <DeferredCompensationFlngOrgAmt>55608</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>20392</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>174507</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SAGINAW PLUMBERS AND PIPEFITTERS LOCAL 85 UNION IS CRAFTED FOR THE PURPOSE OF PROMOTING THE WELFARE OF ITS MEMBERS BY SECURING ADEQUATE WAGES, WORKING CONDITIONS, AND OPPURTUNITIES FOR EMPLOYMENT AND TO ENCOURAGE ITS MEMBERS TO SAFEGAURD AND PROMOTE THE PRINCIPLES OF FREE COLLECTIVE BARGAINING, AND PROTECT THE JURISDICTION OF THE WORK FOR THE REPRESENTATION, ORGANIZING AND BARGAINING OF THE SAGINAW PLUMBERS AND PIPEFITTERS U.A. LOCAL NO. 85 UNION, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>VOLUNTEERS CONSIST OF UNCOMPENSATED BOARD OF TRUSTEES' MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS APPROVE DECISIONS OF THE ORGANIZATION'S GOVERNING BODY, SUCH AS APPROVAL OF THE GOVERNING BODY'S ELECTION OR REMOVAL OF MEMBERS OF THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>DECISIONS ARE SUBJECT TO APPROVAL OF MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS PREPARED BY THE FILING ORGANIZATION'S AUDITORS. WHEN COMPLETE, THE FORM IS GIVEN TO ALL EXECUTIVE BOARD MEMBERS FOR REVIEW AND APPROVAL. ONCE FORMAL APPROVAL AND SIGNED FORM 8879 ARE RECEIVED, AUDITORS FILE FORM 990 ELECTRONICALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>INFORMATION IS POSTED IN THE LOBBY OF THE MAIN BUILDING. GOVERNING DOCUMENTS MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc6">
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        <DisregardedEntityName>
          <BusinessNameLine1Txt>PLUMBERS AND PIPEFITTERS LOCAL 85</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>HEALTH AND WELFARE FUND</BusinessNameLine2Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>700 TOWER DRIVE SUITE 3000</AddressLine1Txt>
          <CityNm>TROY</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48098</ZIPCd>
        </USAddress>
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        <PrimaryActivitiesTxt>INSURANCE</PrimaryActivitiesTxt>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
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          <BusinessNameLine2Txt>PENSION PLAN</BusinessNameLine2Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>700 TOWER DRIVE SUITE 3000</AddressLine1Txt>
          <CityNm>TROY</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48098</ZIPCd>
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        <EIN>381752138</EIN>
        <PrimaryActivitiesTxt>PENSION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
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        <DisregardedEntityName>
          <BusinessNameLine1Txt>PLUMBERS AND PIPEFITTERS LOCAL 85</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>RETIREMENT AND 401(K) FUND</BusinessNameLine2Txt>
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        <USAddress>
          <AddressLine1Txt>700 TOWER DRIVE SUITE 3000</AddressLine1Txt>
          <CityNm>TROY</CityNm>
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          <CityNm>TROY</CityNm>
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        </USAddress>
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          <AddressLine1Txt>6705 WEISS STREET</AddressLine1Txt>
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        </USAddress>
        <EIN>356510439</EIN>
        <PrimaryActivitiesTxt>TRAINING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C5</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <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>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>true</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>PLUMBERS AND PIPEFITTERS LOCAL 85</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>JOINT APPRENTICESHIP TRAINING</BusinessNameLine2Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>N</TransactionTypeTxt>
        <InvolvedAmt>72000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>ACTUAL</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>