Civic Intelligence

Painters Union Insurance Fund

990 • Fiscal year 2022 • EIN 38-1428364

Jun 01, 2021 to May 31, 2022 • Filed on Jan 18, 2023

Organization ProfileN/A

View Organization Page

26877 Northwestern Hwy Ste 100Southfield, MI 48033

(248) 358-3340

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.03x

Higher debt load relative to assets than 55% of similar nonprofits.

2022 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

55th percentile

0.04x

Higher debt load relative to revenue than 55% of similar nonprofits.

2022 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2022

Net Margin

26th percentile

-4.0%

Higher net margin than 26% of similar nonprofits.

2022 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

78th percentile

$191,508

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2022 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2022

Asset Growth

60th percentile

-2.6%

Faster asset growth than 60% of similar nonprofits.

2022 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

25th percentile

-14%

Faster revenue growth than 25% of similar nonprofits.

2022 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$17,081,218

Down $448,443 (-2.6%) from 2021

Net Assets

Down

$16,569,607

Down $495,818 (-2.9%) from 2021

Liabilities

Up

$511,611

Up $47,375 (+10%) from 2021

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin26th percentile

Revenue

Down

$12,546,456

Down $1,974,311 (-14%) from 2021

Expenses

Up

$13,042,274

Up $2,343,545 (+22%) from 2021

Net Income

Down

-$495,818

Down $4,317,856 (-113%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth60th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2010: $10,088,400Liabilities 2010: $405,275Net Assets 2010: $9,683,1252010Assets 2011: $9,199,074Liabilities 2011: $403,306Net Assets 2011: $8,795,7682011Assets 2012: $11,551,066Liabilities 2012: $478,082Net Assets 2012: $11,072,9842012Assets 2013: $14,187,102Liabilities 2013: $437,826Net Assets 2013: $13,749,2762013Assets 2014: $14,978,851Liabilities 2014: $445,300Net Assets 2014: $14,533,5512014Assets 2015: $16,168,768Liabilities 2015: $425,582Net Assets 2015: $15,743,1862015Assets 2016: $15,859,694Liabilities 2016: $501,324Net Assets 2016: $15,358,3702016Assets 2017: $15,626,537Liabilities 2017: $444,354Net Assets 2017: $15,182,1832017Assets 2018: $14,451,618Liabilities 2018: $436,306Net Assets 2018: $14,015,3122018Assets 2019: $12,755,048Liabilities 2019: $556,794Net Assets 2019: $12,198,2542019Assets 2020: $13,686,335Liabilities 2020: $442,948Net Assets 2020: $13,243,3872020Assets 2021: $17,529,661Liabilities 2021: $464,236Net Assets 2021: $17,065,4252021Assets 2022: $17,081,218Liabilities 2022: $511,611Net Assets 2022: $16,569,6072022Assets 2023: $18,140,711Liabilities 2023: $458,753Net Assets 2023: $17,681,9582023Assets 2024: $20,482,122Liabilities 2024: $603,136Net Assets 2024: $19,878,9862024

Highlighted filing

2022

Assets$17,081,218
Liabilities$511,611
Net Assets$16,569,607
Open 2022 Filing

Operations Trend

Revenue Growth25th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $12,214,7342010Expenses 2011: $11,079,3952011Expenses 2012: $8,082,0222012Revenue 2013: $10,460,394Expenses 2013: $7,703,337Net Income 2013: $2,757,0572013Revenue 2014: $9,742,211Expenses 2014: $9,368,409Net Income 2014: $373,8022014Revenue 2015: $10,406,472Expenses 2015: $9,196,837Net Income 2015: $1,209,6352015Revenue 2016: $10,496,992Expenses 2016: $10,881,808Net Income 2016: -$384,8162016Revenue 2017: $11,041,861Expenses 2017: $11,218,048Net Income 2017: -$176,1872017Revenue 2018: $11,469,632Expenses 2018: $12,636,503Net Income 2018: -$1,166,8712018Revenue 2019: $11,137,342Expenses 2019: $12,954,400Net Income 2019: -$1,817,0582019Revenue 2020: $12,573,010Expenses 2020: $11,527,877Net Income 2020: $1,045,1332020Revenue 2021: $14,520,767Expenses 2021: $10,698,729Net Income 2021: $3,822,0382021Revenue 2022: $12,546,456Expenses 2022: $13,042,274Net Income 2022: -$495,8182022Revenue 2023: $12,439,069Expenses 2023: $11,326,698Net Income 2023: $1,112,3712023Revenue 2024: $13,972,742Expenses 2024: $11,775,714Net Income 2024: $2,197,0282024

Highlighted filing

2022

Revenue$12,546,456
Expenses$13,042,274
Net Income-$495,818
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Jan 18, 2023
Return Version
2021v4.2
Gross Receipts
$12,546,456
Mission and Program Overview

Mission

To provide health care to members of the painters district 1m and others working under a collective bargaining agreement.

To provide health care to members of the painters district 22 and others working under a collective bargaining agreement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$9,858,223$9,335,998▼ $522,225
Savings and Temporary Cash Investments$7,541,164$7,496,355▼ $44,809
Accounts Receivable$117,334$239,010▲ $121,676
Land, Buildings, and Equipment, Net$12,440$9,355▼ $3,085
Cash and Non-Interest-Bearing Accounts$500$500→ $0
Total Assets$17,529,661$17,081,218▼ $448,443
Liabilities
Accounts Payable and Accrued Expenses$464,236$511,611▲ $47,375
Total Liabilities$464,236$511,611▲ $47,375
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$17,065,425$16,569,607▼ $495,818
Total Net Assets Fund Balance$17,065,425$16,569,607▼ $495,818
Total Liabilities and Net Assets / Fund Balance$17,529,661$17,081,218▼ $448,443

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,355$80,932$90,287
Leasehold Improvements-$740$740
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael MaherAdministrator Retired-$115,863$75,645$115,863
Gregory KazmierskiAdministratorPT$60,973$39,808$100,781

Board Members and Trustees

NameTitle
Mike KovalchekChairman
Anthony ParkerTrustee
Donna PardonnetTrustee
George KoklonarisTrustee
Jeremy HavilandTrustee
Keith AndersonTrustee
Paul RzepeckiTrustee
Scott MikulenTrustee
Robert GonzalezSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$12,069,945
Investment Income
$476,511
Other Revenue
$0
Change in Net Assets
$-495,818

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,546,456
Total Revenue per Audited Statements
$12,546,456
Total Revenue per Form 990
$12,546,456
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,309,050
Salaries, Compensation, and Employee Benefits$469,201
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$11,264,023--$11,264,023
Insurance$246,384--$246,384
Other Salaries and Wages$210,515--$210,515
Other Employee Benefits$145,300--$145,300
All Other Expenses$93,142--$93,142
Current Officers, Directors, Trustees, and Key Employees$90,576--$90,576
Other Expenses$90,182--$90,182
Fees for Services Accounting-$71,563-$71,563
Fees for Services Management$58,806--$58,806
Occupancy$52,081--$52,081
Fees for Services Legal$34,390$3,025-$37,415
Payroll Taxes$22,810--$22,810
Office Expenses$17,382--$17,382
Travel-$14,590-$14,590
Conferences and Meetings-$8,279-$8,279
Depreciation Depletion$3,085--$3,085
Total Functional Expenses$12,944,817$97,457$0$13,042,274

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$13,042,274
Total Expenses per Audited Statements$13,042,274
Total Expenses per Form 990$13,042,274
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

“Union members of board of trustees could be employees of contractor members of board, and contractors could associate with each other in various contractual arrangements.”

Governing body decisions Part VI line 7B

“Changes in benefits and funding therof that are negotiated between the contractor trustees and the union representative trustees must be ratified by the membership of district council 22.”

Form 990 governing body review Part VI line 11

“There are no committees of the governing body. The board of trustees acts as a whole on every issue requiring discussion or a vote.”

Conflict of interest policy compliance Part VI line 12C

“Key employees are counselled annually on prohibition of conflict of interest, what constitutes conflict of interest, what steps to take if there is a concern that a conflict exists, and what remedies are available to the board of trustees.”

Other officer or key employee compensation Part VI line 15B

“Key employees compensation is reviewed and approved annually by the board of trustees, and contracts are reviewed by independent legal counsel.”

Governing documents etc available to public Part VI line 19

“All governance is per the benefit plan document. Each member of the union is provided with the plans summary description which informs the member that the plan is available for inspection at the plan administrators offices. In addition, each member is annually provided with a plan summary statement that again informs them of their right to inspection and the procedures for such action.”

Filing and Contact Details

Filer

Filer Name
Painters Union Insurance Fund
EIN
38-1428364
Address
26877 NORTHWESTERN HWY STE 100, SOUTHFIELD, MI 48033

Signing Officer

Name
Gregory Kazmierski
Title
Administrator
Phone
2483583340
Signed
2023-01-18
Discuss with paid preparer
Yes

Organization Details

Formed
1954
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
0
Employees
8

Preparer

Firm
David Duffy CPA Pllc
Address
26622 WOODWARD AVE STE 250, ROYAL OAK, MI 48067
Preparer
David L Duffy CPA
Phone
2485428340
Raw XML AppendixShowing 400 of 426 raw XML fields

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

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0464236
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0511611
IRS990/AccountsReceivableGrp/BOYAmt0117334
IRS990/AccountsReceivableGrp/EOYAmt0239010
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE HEALTH CARE TO MEMBERS OF THE PAINTERS DISTRICT 22 AND OTHERS WORKING UNDER A COLLECTIVE BARGAINING AGREEMENT.
IRS990/AllOtherExpensesGrp/ProgramServicesAmt093142
IRS990/AllOtherExpensesGrp/TotalAmt093142
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/ProgramServicesAmt011264023
IRS990/BenefitsToMembersGrp/TotalAmt011264023
IRS990/BooksInCareOfDetail/PersonNm0GREGORY KAZMIERSKI
IRS990/BooksInCareOfDetail/PhoneNum02483583340
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt026877 NORTHWESTERN HWY
IRS990/BooksInCareOfDetail/USAddress/CityNm0SOUTHFIELD
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048033
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0500
IRS990/CashNonInterestBearingGrp/EOYAmt0500
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt090576
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt090576
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt08279
IRS990/ConferencesMeetingsGrp/TotalAmt08279
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt011264023
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0476511
IRS990/CYOtherExpensesAmt01309050
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt012069945
IRS990/CYRevenuesLessExpensesAmt0-495818
IRS990/CYSalariesCompEmpBnftPaidAmt0469201
IRS990/CYTotalExpensesAmt013042274
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt012546456
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt03085
IRS990/DepreciationDepletionGrp/TotalAmt03085
IRS990/Desc0HEALTH CARE PROVIDED TO MEMBERS OF THE PAINTERS DISTRICT 22 AND OTHERS WORKING UNDER A COLLECTIVE BARGAINING AGREEMENT.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt08
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt012944817
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt071563
IRS990/FeesForServicesAccountingGrp/TotalAmt071563
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt03025
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt034390
IRS990/FeesForServicesLegalGrp/TotalAmt037415
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt058806
IRS990/FeesForServicesManagementGrp/TotalAmt058806
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt116.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt124.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt94.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt102.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHAEL MAHER
IRS990/Form990PartVIISectionAGrp/PersonNm1GREGORY KAZMIERSKI
IRS990/Form990PartVIISectionAGrp/PersonNm2DONNA PARDONNET
IRS990/Form990PartVIISectionAGrp/PersonNm3PAUL RZEPECKI
IRS990/Form990PartVIISectionAGrp/PersonNm4ANTHONY PARKER
IRS990/Form990PartVIISectionAGrp/PersonNm5SCOTT MIKULEN
IRS990/Form990PartVIISectionAGrp/PersonNm6GEORGE KOKLONARIS
IRS990/Form990PartVIISectionAGrp/PersonNm7JEREMY HAVILAND
IRS990/Form990PartVIISectionAGrp/PersonNm8KEITH ANDERSON
IRS990/Form990PartVIISectionAGrp/PersonNm9MIKE KOVALCHEK
IRS990/Form990PartVIISectionAGrp/PersonNm10ROBERT GONZALEZ
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0115863
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160973
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt075645
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt139808
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0ADMINISTRATOR RETIRED
IRS990/Form990PartVIISectionAGrp/TitleTxt1ADMINISTRATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt10SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01954
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt012546456
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt0246384
IRS990/InsuranceGrp/TotalAmt0246384
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0476511
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0476511
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt09858223
IRS990/InvestmentsPubTradedSecGrp/EOYAmt09335998
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt081672
IRS990/LandBldgEquipBasisNetGrp/BOYAmt012440
IRS990/LandBldgEquipBasisNetGrp/EOYAmt09355
IRS990/LandBldgEquipCostOrOtherBssAmt091027
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE HEALTH CARE TO MEMBERS OF THE PAINTERS DISTRICT 22 AND OTHERS WORKING UNDER A COLLECTIVE BARGAINING AGREEMENT.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt017065425
IRS990/NetAssetsOrFundBalancesEOYAmt016569607
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt017065425
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt016569607
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt052081
IRS990/OccupancyGrp/TotalAmt052081
IRS990/OfficeExpensesGrp/ProgramServicesAmt017382
IRS990/OfficeExpensesGrp/TotalAmt017382
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0145300
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0145300
IRS990/OtherExpensesGrp/Desc0ACTUARIAL EXPENSE
IRS990/OtherExpensesGrp/Desc1BENEFIT FEES AND PREMIUMS
IRS990/OtherExpensesGrp/Desc2RECIPROCITY CONTRIBUTIONS
IRS990/OtherExpensesGrp/Desc3REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/ProgramServicesAmt059779
IRS990/OtherExpensesGrp/ProgramServicesAmt1251244
IRS990/OtherExpensesGrp/ProgramServicesAmt2305118
IRS990/OtherExpensesGrp/ProgramServicesAmt390182
IRS990/OtherExpensesGrp/TotalAmt059779
IRS990/OtherExpensesGrp/TotalAmt1251244
IRS990/OtherExpensesGrp/TotalAmt2305118
IRS990/OtherExpensesGrp/TotalAmt390182
IRS990/OtherOrganizationDsc0BENEFIT PLAN
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0210515
IRS990/OtherSalariesAndWagesGrp/TotalAmt0210515
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt022810
IRS990/PayrollTaxesGrp/TotalAmt022810
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0CONTRACTORS PREMIUMS
IRS990/ProgramServiceRevenueGrp/Desc1COLLECTIONSERVICE FEES
IRS990/ProgramServiceRevenueGrp/Desc2MARKET LOSSES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt013051626
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15177
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2-986858
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt013051626
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15177
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2-986858
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt09039971
IRS990/PYInvestmentIncomeAmt0681214
IRS990/PYOtherExpensesAmt01187123
IRS990/PYProgramServiceRevenueAmt013839553
IRS990/PYRevenuesLessExpensesAmt03822038
IRS990/PYSalariesCompEmpBnftPaidAmt0471635
IRS990/PYTotalExpensesAmt010698729
IRS990/PYTotalRevenueAmt014520767
IRS990/ReconcilationRevenueExpnssAmt0-495818
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt07541164
IRS990/SavingsAndTempCashInvstGrp/EOYAmt07496355
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt09355
IRS990ScheduleD/EquipmentGrp/DepreciationAmt080932
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt090287
IRS990ScheduleD/ExpensesSubtotalAmt013042274
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0740
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0740
IRS990ScheduleD/RevenueSubtotalAmt012546456
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09355
IRS990ScheduleD/TotalExpensesPerForm990Amt013042274
IRS990ScheduleD/TotalRevenuePerForm990Amt012546456
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt012546456
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt013042274
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0115863
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt075645
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHAEL MAHER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0ADMINISTRATOR RETIRED
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0115863
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt075645
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0UNION MEMBERS OF BOARD OF TRUSTEES COULD BE EMPLOYEES OF CONTRACTOR MEMBERS OF BOARD, AND CONTRACTORS COULD ASSOCIATE WITH EACH OTHER IN VARIOUS CONTRACTUAL ARRANGEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CHANGES IN BENEFITS AND FUNDING THEROF THAT ARE NEGOTIATED BETWEEN THE CONTRACTOR TRUSTEES AND THE UNION REPRESENTATIVE TRUSTEES MUST BE RATIFIED BY THE MEMBERSHIP OF DISTRICT COUNCIL 22.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE ARE NO COMMITTEES OF THE GOVERNING BODY. THE BOARD OF TRUSTEES ACTS AS A WHOLE ON EVERY ISSUE REQUIRING DISCUSSION OR A VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3KEY EMPLOYEES ARE COUNSELLED ANNUALLY ON PROHIBITION OF CONFLICT OF INTEREST, WHAT CONSTITUTES CONFLICT OF INTEREST, WHAT STEPS TO TAKE IF THERE IS A CONCERN THAT A CONFLICT EXISTS, AND WHAT REMEDIES ARE AVAILABLE TO THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4KEY EMPLOYEES COMPENSATION IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF TRUSTEES, AND CONTRACTS ARE REVIEWED BY INDEPENDENT LEGAL COUNSEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL GOVERNANCE IS PER THE BENEFIT PLAN DOCUMENT. EACH MEMBER OF THE UNION IS PROVIDED WITH THE PLANS SUMMARY DESCRIPTION WHICH INFORMS THE MEMBER THAT THE PLAN IS AVAILABLE FOR INSPECTION AT THE PLAN ADMINISTRATORS OFFICES. IN ADDITION, EACH MEMBER IS ANNUALLY PROVIDED WITH A PLAN SUMMARY STATEMENT THAT AGAIN INFORMS THEM OF THEIR RIGHT TO INSPECTION AND THE PROCEDURES FOR SUCH ACTION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PAINTERS UNION APPRENTICE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1PAINTERS UNION PENSION FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2PAINTERS UNION VACATION FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0386353353
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1386234363
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2386308236
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1401-1B3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2401C9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0UNION MEMBER TRAINING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1UNION RETIREMENT FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2UNION VACATION PAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt026877 NORTHWESTERN HWY STE 100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt126877 NORTHWESTERN HWY STE 100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt226877 NORTHWESTERN HWY STE 100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SOUTHFIELD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1SOUTHFIELD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2SOUTHFIELD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd048033
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd148033
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd248033
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt017529661
IRS990/TotalAssetsEOYAmt017081218
IRS990/TotalAssetsGrp/BOYAmt017529661
IRS990/TotalAssetsGrp/EOYAmt017081218
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt097457
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt012944817
IRS990/TotalFunctionalExpensesGrp/TotalAmt013042274
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0464236
IRS990/TotalLiabilitiesEOYAmt0511611
IRS990/TotalLiabilitiesGrp/BOYAmt0464236
IRS990/TotalLiabilitiesGrp/EOYAmt0511611
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt017065425
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt016569607
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt012944817
IRS990/TotalProgramServiceRevenueAmt012069945
IRS990/TotalReportableCompFromOrgAmt0176836
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt012546456
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt012546456
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt017529661
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt017081218
IRS990/TotReportableCompRltdOrgAmt0115453
IRS990/TravelGrp/ManagementAndGeneralAmt014590
IRS990/TravelGrp/TotalAmt014590
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-03-07 01:45:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GREGORY KAZMIERSKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$17,081,218
Liabilities
$511,611
Net assets
$16,569,607
Revenue
$12,546,456
Expenses
$13,042,274
Net income
-$495,818
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$20.5$0.60$19.9$14.0$11.8$2.20
2023Detailed filing. Detailed filing data is available for this year.$18.1$0.46$17.7$12.4$11.3$1.11
2022Detailed filing. Detailed filing data is available for this year.$17.1$0.51$16.6$12.5$13.0$0.50
2021Detailed filing. Detailed filing data is available for this year.$17.5$0.46$17.1$14.5$10.7$3.82
2020Detailed filing. Detailed filing data is available for this year.$13.7$0.44$13.2$12.6$11.5$1.05
2019Detailed filing. Detailed filing data is available for this year.$12.8$0.56$12.2$11.1$13.0$1.82
2018Detailed filing. Detailed filing data is available for this year.$14.5$0.44$14.0$11.5$12.6$1.17
2017Detailed filing. Detailed filing data is available for this year.$15.6$0.44$15.2$11.0$11.2$0.18
2016Detailed filing. Detailed filing data is available for this year.$15.9$0.50$15.4$10.5$10.9$0.38
2015Detailed filing. Detailed filing data is available for this year.$16.2$0.43$15.7$10.4$9.20$1.21
2014Detailed filing. Detailed filing data is available for this year.$15.0$0.45$14.5$9.74$9.37$0.37
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.2$0.44$13.7$10.5$7.70$2.76
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.6$0.48$11.1$8.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.20$0.40$8.80$11.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.1$0.41$9.68$12.2