Civic Intelligence

Laborers Metropolitan Detroit Vacation and Holiday

EIN 33-3894731 • Lansing, MI

Profile

Collection & payment of vacation benefits

6525 Centurion DriveLansing, MI 48917-9275

metrodetroitlaborers.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

95th percentile

1.00x

Higher debt load relative to assets than 95% of similar nonprofits.

$1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

90th percentile

1.00x

Higher debt load relative to revenue than 90% of similar nonprofits.

$1M-$5M nonprofits • Source year 2025

Net Margin

38th percentile

-0.2%

Higher net margin than 38% of similar nonprofits.

$1M-$5M nonprofits • Source year 2025

Top Officer Pay

97th percentile

$362,987

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 12.7% of source-year revenue.

$1M-$5M nonprofits • Source year 2025

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Assets

$2,855,284

No earlier filing loaded for comparison.

Liabilities

$2,862,104

No earlier filing loaded for comparison.

Net Assets

-$6,820

No earlier filing loaded for comparison.

Revenue

$2,855,284

No earlier filing loaded for comparison.

Expenses

$2,862,104

No earlier filing loaded for comparison.

Net Income

-$6,820

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2025: $2,855,284Liabilities 2025: $2,862,104Net Assets 2025: -$6,8202025

Highlighted filing

2025

Assets$2,855,284
Liabilities$2,862,104
Net Assets-$6,820

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2025: $2,855,284Expenses 2025: $2,862,104Net Income 2025: -$6,8202025

Highlighted filing

2025

Revenue$2,855,284
Expenses$2,862,104
Net Income-$6,820

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.86$2.86$0.01$2.86$2.86$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Jan 9, 2026
Return Version
2024v5.2
Gross Receipts
$2,855,284
Mission and Program Overview

Mission

Collection & payment of vacation benefits

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable-$2,855,284-
Rtn Earn Endowment Incm Other Fnds-$-6,820-
Total Assets$0$2,855,284▲ $2,855,284
Liabilities
Other Liabilities-$2,855,279-
Accounts Payable and Accrued Expenses-$6,825-
Total Liabilities$0$2,862,104▲ $2,862,104
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$-6,820▼ $6,820
Total Liabilities and Net Assets / Fund Balance$0$2,855,284▲ $2,855,284
Compensation and Service Providers

Employees

NameTitleOtherTotal
Brent PilarskiTrustee$105,264$105,264

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,855,284
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-6,820

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,855,284
Total Revenue per Audited Statements
$2,855,284
Total Revenue per Form 990
$2,855,284
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,825
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$2,855,279--$2,855,279
Fees for Services Legal-$6,825-$6,825
Total Functional Expenses$2,855,279$6,825$0$2,862,104

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,862,104
Total Expenses per Audited Statements$2,862,104
Total Expenses per Form 990$2,862,104
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Vacation Benefits$1,848,639
Dues Assessments$1,006,640
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

The relationshop between the trustees of the fund is a business relationship. The fund is established and maintained pursuant to the employee retirement income security act of 1974, as amended. The fund, as a taft-hartley fund, is administered by a board of trustees which is composed of an equal number of union and employer representatives, because of this organizational requirement, ther is a business relationship between the trustees.

Form 990 governing body review Part VI line 11

The form 990 is presented and approved at the board of trustees meetings, subject to review and approval by the funds attorney.

CEO executive director top management comp Part VI line 15A

The fund did not have any employees who met the definitions in the plan year. If the fund had employees that met the listed definitioins, then any compensation would have been established in accordance with the process described in part vi, line 15a of form 990.

Other officer or key employee compensation Part VI line 15B

The fund did not have any employees who met the definitions in the plan year. If the fund had employees that met the listed definitioins, then any compensation would have been established in accordance with the process described in part vi, line 15a of form 990.

Governing documents etc available to public Part VI line 19

The fund is establised and maintained pursuant to the employee retirement security act of 1974, as amended. It operates in compliance with the reporting and disclosure requirements of subtitle b, part 1 of erisa with respect to disclosure of its governing documents and financial information. It operates in compliance with the fiduciary responsibility requirements of subtitle b, part 4 of erisa. The fund does not have a conflict of interest policy.

Filing and Contact Details

Filer

Filer Name
Laborers Metropolitan Detroit Vacation and Holiday
EIN
33-3894731
In Care Of
% DONNA PARDONNET
Phone
5173217502
Address
6525 CENTURION DRIVE, Lansing, MI 48917-9275

Signing Officer

Name
Donna Pardonnet
Title
Secretary
Phone
5173217502
Signed
2026-01-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Same as Above
Formed
2024
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
0
Employees
0

Preparer

Firm
Benda Grace Stulz & Company PC
Address
38800 Van Dyke Ave, Sterling Heights, MI 48312
Preparer
Bryan D Stulz
Phone
5868836240
Supplemental Narrative

Additional Explanations

General explanation attachment

Line 1a - MICHAEL AARON, MIKYIA AARON, NICHOLAS DEFAUW, BRENT PILARKSI, ALEX ZUREK AND PAUL GASSEL SERVED AS TRUSTEES OF THE FUND WITHOUT COMPENSATION FROM THE FUND FOR THOSE SERVICES. HOWEVER, THEY WERE COMPENSATED AS EMPLOYEES OF THE LABORERS LOCAL 1076 AND 1191, WHICH IS A CONTRIBUTING EMPLOYER TO THE FUND AND, AS SUCH, A RELATED ORGANIZATION AS THAT TERM IS DEFINED IN THE INSTRUCTIONS.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE RELATIONSHOP BETWEEN THE TRUSTEES OF THE FUND IS A BUSINESS RELATIONSHIP. THE FUND IS ESTABLISHED AND MAINTAINED PURSUANT TO THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974, AS AMENDED. THE FUND, AS A TAFT-HARTLEY FUND, IS ADMINISTERED BY A BOARD OF TRUSTEES WHICH IS COMPOSED OF AN EQUAL NUMBER OF UNION AND EMPLOYER REPRESENTATIVES, BECAUSE OF THIS ORGANIZATIONAL REQUIREMENT, THER IS A BUSINESS RELATIONSHIP BETWEEN THE TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PRESENTED AND APPROVED AT THE BOARD OF TRUSTEES MEETINGS, SUBJECT TO REVIEW AND APPROVAL BY THE FUNDS ATTORNEY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FUND DID NOT HAVE ANY EMPLOYEES WHO MET THE DEFINITIONS IN THE PLAN YEAR. IF THE FUND HAD EMPLOYEES THAT MET THE LISTED DEFINITIOINS, THEN ANY COMPENSATION WOULD HAVE BEEN ESTABLISHED IN ACCORDANCE WITH THE PROCESS DESCRIBED IN PART VI, LINE 15A OF FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FUND DID NOT HAVE ANY EMPLOYEES WHO MET THE DEFINITIONS IN THE PLAN YEAR. IF THE FUND HAD EMPLOYEES THAT MET THE LISTED DEFINITIOINS, THEN ANY COMPENSATION WOULD HAVE BEEN ESTABLISHED IN ACCORDANCE WITH THE PROCESS DESCRIBED IN PART VI, LINE 15A OF FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FUND IS ESTABLISED AND MAINTAINED PURSUANT TO THE EMPLOYEE RETIREMENT SECURITY ACT OF 1974, AS AMENDED. IT OPERATES IN COMPLIANCE WITH THE REPORTING AND DISCLOSURE REQUIREMENTS OF SUBTITLE B, PART 1 OF ERISA WITH RESPECT TO DISCLOSURE OF ITS GOVERNING DOCUMENTS AND FINANCIAL INFORMATION. IT OPERATES IN COMPLIANCE WITH THE FIDUCIARY RESPONSIBILITY REQUIREMENTS OF SUBTITLE B, PART 4 OF ERISA. THE FUND DOES NOT HAVE A CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Line 1a - MICHAEL AARON, MIKYIA AARON, NICHOLAS DEFAUW, BRENT PILARKSI, ALEX ZUREK AND PAUL GASSEL SERVED AS TRUSTEES OF THE FUND WITHOUT COMPENSATION FROM THE FUND FOR THOSE SERVICES. HOWEVER, THEY WERE COMPENSATED AS EMPLOYEES OF THE LABORERS LOCAL 1076 AND 1191, WHICH IS A CONTRIBUTING EMPLOYER TO THE FUND AND, AS SUCH, A RELATED ORGANIZATION AS THAT TERM IS DEFINED IN THE INSTRUCTIONS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5General explanation attachment
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