Civic Intelligence

Carpenters Fringe Benefit Funds Joint Delinquency Committee

990 • Fiscal year 2017 • EIN 38-3345174

May 01, 2016 to Apr 30, 2017 • Filed on Sep 19, 2017

Organization ProfileN/A
22260 Haggerty Road Suite 350Northville, MI 48167

(248) 305-9905

Siviq Scores

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

Liabilities / Assets

87th percentile

0.29x

Higher debt load relative to assets than 87% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

63rd percentile

0.05x

Higher debt load relative to revenue than 63% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Net Margin

55th percentile

7.0%

Higher net margin than 55% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

74th percentile

$161,620

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 10.6% of source-year revenue.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Asset Growth

95th percentile

46%

Faster asset growth than 95% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

45th percentile

2.1%

Faster revenue growth than 45% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$279,642

Up $87,618 (+46%) from 2016

Net Assets

Up

$198,890

Up $106,642 (+116%) from 2016

Liabilities

Down

$80,752

Down $19,024 (-19%) from 2016

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin55th percentile

Revenue

Up

$1,528,154

Up $32,024 (+2.1%) from 2016

Expenses

Down

$1,421,403

Down $34,177 (-2.3%) from 2016

Net Income

Up

$106,751

Up $66,201 (+163%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth95th percentile

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

$1.0M$500K$0Assets 2010: $323,020Liabilities 2010: $109,405Net Assets 2010: $213,6152010Assets 2011: $155,814Liabilities 2011: $89,136Net Assets 2011: $66,6782011Assets 2012: $184,310Liabilities 2012: $90,261Net Assets 2012: $94,0492012Assets 2013: $147,129Liabilities 2013: $96,558Net Assets 2013: $50,5712013Assets 2014: $237,686Liabilities 2014: $80,730Net Assets 2014: $156,9562014Assets 2015: $141,695Liabilities 2015: $90,066Net Assets 2015: $51,6292015Assets 2016: $192,024Liabilities 2016: $99,776Net Assets 2016: $92,2482016Assets 2017: $279,642Liabilities 2017: $80,752Net Assets 2017: $198,8902017Assets 2018: $175,016Liabilities 2018: $71,333Net Assets 2018: $103,6832018Assets 2019: $897,699Liabilities 2019: $96,460Net Assets 2019: $801,2392019Assets 2020: $494,604Liabilities 2020: $125,026Net Assets 2020: $369,5782020Assets 2021: $290,971Liabilities 2021: $87,875Net Assets 2021: $203,0962021Assets 2022: $412,904Liabilities 2022: $33,475Net Assets 2022: $379,4292022Assets 2023: $177,538Liabilities 2023: $58,276Net Assets 2023: $119,2622023Assets 2024: $394,765Liabilities 2024: $76,764Net Assets 2024: $318,0012024Assets 2025: $647,146Liabilities 2025: $63,305Net Assets 2025: $583,8412025

Highlighted filing

2017

Assets$279,642
Liabilities$80,752
Net Assets$198,890
Open 2017 Filing

Operations Trend

Revenue Growth45th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,234,8652010Expenses 2011: $1,304,5612011Expenses 2012: $1,415,6992012Revenue 2013: $1,342,919Expenses 2013: $1,386,397Net Income 2013: -$43,4782013Revenue 2014: $1,503,414Expenses 2014: $1,397,029Net Income 2014: $106,3852014Revenue 2015: $1,339,369Expenses 2015: $1,444,833Net Income 2015: -$105,4642015Revenue 2016: $1,496,130Expenses 2016: $1,455,580Net Income 2016: $40,5502016Revenue 2017: $1,528,154Expenses 2017: $1,421,403Net Income 2017: $106,7512017Revenue 2018: $1,425,868Expenses 2018: $1,521,364Net Income 2018: -$95,4962018Revenue 2019: $2,144,200Expenses 2019: $1,446,644Net Income 2019: $697,5562019Revenue 2020: $979,987Expenses 2020: $1,411,648Net Income 2020: -$431,6612020Revenue 2021: $903,262Expenses 2021: $1,069,745Net Income 2021: -$166,4832021Revenue 2022: $1,295,468Expenses 2022: $1,119,135Net Income 2022: $176,3332022Revenue 2023: $830,609Expenses 2023: $1,090,776Net Income 2023: -$260,1672023Revenue 2024: $1,382,824Expenses 2024: $1,184,085Net Income 2024: $198,7392024Revenue 2025: $1,469,135Expenses 2025: $1,203,295Net Income 2025: $265,8402025

Highlighted filing

2017

Revenue$1,528,154
Expenses$1,421,403
Net Income$106,751
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2016 to Apr 30, 2017
Signed
Sep 19, 2017
Return Version
2016v3.0
Gross Receipts
$1,528,154
Mission and Program Overview

Mission

The jdc's primary exempt purpose is to pursue delinquent fringe benefit contributions on behalf of its constituent fringe benefit funds, who are all multi-employer taft hartley funds, subject to collective bargaining agreements.

The jdc's primary exempt purpose is to pursue delinquent fringe benefit contributions on behalf of its constituent fringe benefit funds.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$187,285$275,182▲ $87,897
Land, Buildings, and Equipment, Net$4,168$3,535▼ $633
Prepaid Expenses and Deferred Charges$571$925▲ $354
Total Assets$192,024$279,642▲ $87,618
Liabilities
Accounts Payable and Accrued Expenses$99,776$80,752▼ $19,024
Total Liabilities$99,776$80,752▼ $19,024
Net Assets / Fund Balance
Unrestricted Net Assets$92,248$198,890▲ $106,642
Total Net Assets Fund Balance$92,248$198,890▲ $106,642
Total Liabilities and Net Assets / Fund Balance$192,024$279,642▲ $87,618

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,561-$6,561
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleBaseOtherTotal
Kimberly VaughnCollection C$118,385$43,235$161,620
Kimberly VaughnCollection Coord.$118,385$43,235$161,620

Board Members and Trustees

NameTitle
Bart NickersonChairman
Dick ReynoldsTrustee
Keith TobelTrustee
Nick MccrearyTrustee
Rich WilliamsonTrustee
Ron UrbanczykTrustee
Scott FisherTrustee
Steve StrzalkowskiTrustee
Tom LutzTrustee
Robert HalikSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Novara Tesija PllcLegal2000 TOWN CENTER, SUITE 2370, Southfield, MI 48075$381,289
Stefansky Holloway & NicholsPayroll Audit22260 HAGGERTY ROAD, SUITE 350, Northvile, MI 48167$332,380
Fildew Hinks PllcLegal2662 WOODWARD AVE, SUITE 225, Royal Oak, MI 48067$314,731
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,528,154
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$106,751

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,528,154
Total Revenue per Audited Statements
$1,528,154
Total Revenue per Form 990
$1,528,154
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,153,132
Salaries, Compensation, and Employee Benefits$268,271
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$777,689--$777,689
Fees for Services Other$317,822--$317,822
Other Salaries and Wages$213,241--$213,241
Other Employee Benefits$41,438--$41,438
Fees for Services Accounting$18,010--$18,010
Occupancy$14,485--$14,485
Payroll Taxes$13,592--$13,592
Office Expenses$11,623--$11,623
Information Technology$7,200--$7,200
Conferences and Meetings$3,451--$3,451
Insurance$2,328--$2,328
Depreciation Depletion$524--$524
Total Functional Expenses$1,421,403$0$0$1,421,403

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,421,512
Expenses per Audited Statements$1,421,403
Total Expenses per Form 990$1,421,403
Expenses Not Reported on Form 990$109
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“Daily management of the fund has been delegated to stefansky, holloway & nichols, inc.”

Form 990, Page 6, Part VI, Line 11B

“Cpa prepares form 990 and presents to the board of trustees for review and approval. After consideration, the board approves the motion to sign the authorization form for submittal to the irs.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, policies, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Carpenters Fringe Benefit Funds
EIN
38-3345174
Phone
2483059905
Address
22260 HAGGERTY ROAD SUITE 350, NORTHVILLE, MI 48167
Doing Business As
Carpenters Jdc

Signing Officer

Name
Bart Nickerson
Title
Chairman
Phone
2483059905
Signed
2017-09-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bart Nickerson
Formed
1969
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
2
Volunteers
10

Preparer

Firm
Bultynck & Co Pllc
Address
15985 CANAL RD, CLINTON TOWNSHIP, MI 48038-5021
Preparer
Christopher Scott Cpapfs Mst
Phone
5862867300
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Volunteers consist of uncompensated board of trustees' members.”

Form 990, Part IX, Line 11G

“Payroll fees 4,072 0 0 contractor payroll audits 313,750 0 0 total 317,822 0 0”

Form 990, Part XI, Line 9

“Book / tax depreciation difference -109”

Financial Statement Notes

Schedule D, Page 3, Part X

“The jdc is exempt from federal income taxes under section 501(c)(5) of the internal revenue code. The jdc maintains the tax position of its tax-exempt status and does not conduct unrelated business activities. Accordingly, no provisions for income taxes or uncertain tax positions have been reflected in the accompanying financial statements. The jdc is generally no longer subject to examination by the internal revenue service for tax years prior to 2013.”

Schedule D, Page 4, Part XII, Line 2D

“Book / tax depreciation difference 109”

Raw XML AppendixShowing 400 of 404 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/BOYAmt099776
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt080752
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE JDC'S PRIMARY EXEMPT PURPOSE IS TO PURSUE DELINQUENT FRINGE BENEFIT CONTRIBUTIONS ON BEHALF OF ITS CONSTITUENT FRINGE BENEFIT FUNDS.
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0STEFANSKY HOLLOWAY
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt0& NICHOLS
IRS990/BooksInCareOfDetail/PhoneNum02483059905
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt022260 HAGGERTY ROAD
IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt0SUITE 350
IRS990/BooksInCareOfDetail/USAddress/CityNm0NORTHVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048167
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0187285
IRS990/CashNonInterestBearingGrp/EOYAmt0275182
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt03
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt03451
IRS990/ConferencesMeetingsGrp/TotalAmt03451
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0381289
IRS990/ContractorCompensationGrp/CompensationAmt1332380
IRS990/ContractorCompensationGrp/CompensationAmt2314731
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt02000 TOWN CENTER
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt122260 HAGGERTY ROAD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt22662 WOODWARD AVE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine2Txt0SUITE 2370
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine2Txt1SUITE 350
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine2Txt2SUITE 225
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0SOUTHFIELD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1NORTHVILE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2ROYAL OAK
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0MI
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1MI
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2MI
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd048075
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd148167
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd248067
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0NOVARA TESIJA PLLC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1STEFANSKY HOLLOWAY & NICHOLS
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2FILDEW HINKS PLLC
IRS990/ContractorCompensationGrp/ServicesDesc0LEGAL
IRS990/ContractorCompensationGrp/ServicesDesc1PAYROLL AUDIT
IRS990/ContractorCompensationGrp/ServicesDesc2LEGAL
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt01153132
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01528154
IRS990/CYRevenuesLessExpensesAmt0106751
IRS990/CYSalariesCompEmpBnftPaidAmt0268271
IRS990/CYTotalExpensesAmt01421403
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01528154
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0524
IRS990/DepreciationDepletionGrp/TotalAmt0524
IRS990/Desc0EXPENSES INCURRED FOR THE PURPOSE OF PURSUING DELINQUENT FRINGE BENEFIT CONTRIBUTIONS ON BEHALF OF THE CONSTITUENT FRINGE BENEFIT FUNDS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0CARPENTERS JDC
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt01421403
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt018010
IRS990/FeesForServicesAccountingGrp/TotalAmt018010
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0777689
IRS990/FeesForServicesLegalGrp/TotalAmt0777689
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0317822
IRS990/FeesForServicesOtherGrp/TotalAmt0317822
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt055.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
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/IndividualTrusteeOrDirectorInd9X
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/OtherCompensationAmt1043235
IRS990/Form990PartVIISectionAGrp/PersonNm0SCOTT FISHER
IRS990/Form990PartVIISectionAGrp/PersonNm1ROBERT HALIK
IRS990/Form990PartVIISectionAGrp/PersonNm2TOM LUTZ
IRS990/Form990PartVIISectionAGrp/PersonNm3NICK MCCREARY
IRS990/Form990PartVIISectionAGrp/PersonNm4BART NICKERSON
IRS990/Form990PartVIISectionAGrp/PersonNm5DICK REYNOLDS
IRS990/Form990PartVIISectionAGrp/PersonNm6STEVE STRZALKOWSKI
IRS990/Form990PartVIISectionAGrp/PersonNm7KEITH TOBEL
IRS990/Form990PartVIISectionAGrp/PersonNm8RON URBANCZYK
IRS990/Form990PartVIISectionAGrp/PersonNm9RICH WILLIAMSON
IRS990/Form990PartVIISectionAGrp/PersonNm10KIMBERLY VAUGHN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
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/ReportableCompFromOrgAmt10118385
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
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/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10COLLECTION C
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01969
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01528154
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt07200
IRS990/InformationTechnologyGrp/TotalAmt07200
IRS990/InsuranceGrp/ProgramServicesAmt02328
IRS990/InsuranceGrp/TotalAmt02328
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03026
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04168
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03535
IRS990/LandBldgEquipCostOrOtherBssAmt06561
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE JDC'S PRIMARY EXEMPT PURPOSE IS TO PURSUE DELINQUENT FRINGE BENEFIT CONTRIBUTIONS ON BEHALF OF ITS CONSTITUENT FRINGE BENEFIT FUNDS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt092248
IRS990/NetAssetsOrFundBalancesEOYAmt0198890
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt014485
IRS990/OccupancyGrp/TotalAmt014485
IRS990/OfficeExpensesGrp/ProgramServicesAmt011623
IRS990/OfficeExpensesGrp/TotalAmt011623
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-109
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt041438
IRS990/OtherEmployeeBenefitsGrp/TotalAmt041438
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0213241
IRS990/OtherSalariesAndWagesGrp/TotalAmt0213241
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt013592
IRS990/PayrollTaxesGrp/TotalAmt013592
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0571
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0925
IRS990/PrincipalOfficerNm0BART NICKERSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0541100
IRS990/ProgramServiceRevenueGrp/BusinessCd1541100
IRS990/ProgramServiceRevenueGrp/Desc0ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1LIQUIDATED DAMAGES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01407920
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1120234
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01407920
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1120234
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYOtherExpensesAmt01211108
IRS990/PYProgramServiceRevenueAmt01496130
IRS990/PYRevenuesLessExpensesAmt040550
IRS990/PYSalariesCompEmpBnftPaidAmt0244472
IRS990/PYTotalExpensesAmt01455580
IRS990/PYTotalRevenueAmt01496130
IRS990/ReconcilationRevenueExpnssAmt0106751
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01528154
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt06561
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06561
IRS990ScheduleD/ExpensesNotReportedAmt0109
IRS990ScheduleD/ExpensesSubtotalAmt01421403
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt0109
IRS990ScheduleD/RevenueSubtotalAmt01528154
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE JDC IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE JDC MAINTAINS THE TAX POSITION OF ITS TAX-EXEMPT STATUS AND DOES NOT CONDUCT UNRELATED BUSINESS ACTIVITIES. ACCORDINGLY, NO PROVISIONS FOR INCOME TAXES OR UNCERTAIN TAX POSITIONS HAVE BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE JDC IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR TAX YEARS PRIOR TO 2013.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BOOK / TAX DEPRECIATION DIFFERENCE 109
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06561
IRS990ScheduleD/TotalExpensesPerForm990Amt01421403
IRS990ScheduleD/TotalRevenuePerForm990Amt01528154
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01528154
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01421512
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0118385
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt026819
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt016416
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KIMBERLY VAUGHN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0COLLECTION COORD.
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0161620
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS CONSIST OF UNCOMPENSATED BOARD OF TRUSTEES' MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DAILY MANAGEMENT OF THE FUND HAS BEEN DELEGATED TO STEFANSKY, HOLLOWAY & NICHOLS, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CPA PREPARES FORM 990 AND PRESENTS TO THE BOARD OF TRUSTEES FOR REVIEW AND APPROVAL. AFTER CONSIDERATION, THE BOARD APPROVES THE MOTION TO SIGN THE AUTHORIZATION FORM FOR SUBMITTAL TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PAYROLL FEES 4,072 0 0 CONTRACTOR PAYROLL AUDITS 313,750 0 0 TOTAL 317,822 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE -109
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CARPENTERS' GUARANTY FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0386238334
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SUPPORT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt022260 HAGGERTY ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0NORTHVILLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd048167
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0192024
IRS990/TotalAssetsEOYAmt0279642
IRS990/TotalAssetsGrp/BOYAmt0192024
IRS990/TotalAssetsGrp/EOYAmt0279642
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01421403
IRS990/TotalFunctionalExpensesGrp/TotalAmt01421403
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt099776
IRS990/TotalLiabilitiesEOYAmt080752
IRS990/TotalLiabilitiesGrp/BOYAmt099776
IRS990/TotalLiabilitiesGrp/EOYAmt080752
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt092248
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0198890
IRS990/TotalOtherCompensationAmt043235
IRS990/TotalProgramServiceExpensesAmt01421403
IRS990/TotalProgramServiceRevenueAmt01528154
IRS990/TotalReportableCompFromOrgAmt0118385
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01528154
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01528154
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0192024
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0279642
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt092248
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0198890
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0400 RENAISSANCE CENTER
IRS990/USAddress/AddressLine2Txt0SUITE 1010
IRS990/USAddress/CityNm0DETROIT
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048243
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BART NICKERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum02483059905
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-09-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CARPENTERS FRINGE BENEFIT FUNDS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0JOINT DELINQUENCY COMMITTEE
ReturnHeader/Filer/BusinessNameControlTxt0CARP
ReturnHeader/Filer/EIN0383345174
ReturnHeader/Filer/PhoneNum02483059905
ReturnHeader/Filer/USAddress/AddressLine1Txt022260 HAGGERTY ROAD SUITE 350
ReturnHeader/Filer/USAddress/CityNm0NORTHVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048167
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0679AEE731951ABB8C6DC16E3F044C99F2366BB8A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02D8642530C29B3C559E0783C8118D6F915A9C7F1
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203920878
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BULTYNCK & CO PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt015985 CANAL RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLINTON TOWNSHIP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0480385021
ReturnHeader/PreparerPersonGrp/PhoneNum05862867300
ReturnHeader/PreparerPersonGrp/PreparationDt02017-08-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER SCOTT CPAPFS MST
ReturnHeader/ReturnTs02017-09-19T11:56:52-04:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$279,642
Liabilities
$80,752
Net assets
$198,890
Revenue
$1,528,154
Expenses
$1,421,403
Net income
$106,751
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.65$0.06$0.58$1.47$1.20$0.27
2024Detailed filing. Detailed filing data is available for this year.$0.39$0.08$0.32$1.38$1.18$0.20
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.06$0.12$0.83$1.09$0.26
2022Detailed filing. Detailed filing data is available for this year.$0.41$0.03$0.38$1.30$1.12$0.18
2021Detailed filing. Detailed filing data is available for this year.$0.29$0.09$0.20$0.90$1.07$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.49$0.13$0.37$0.98$1.41$0.43
2019Detailed filing. Detailed filing data is available for this year.$0.90$0.10$0.80$2.14$1.45$0.70
2018Detailed filing. Detailed filing data is available for this year.$0.18$0.07$0.10$1.43$1.52$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.28$0.08$0.20$1.53$1.42$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.19$0.10$0.09$1.50$1.46$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.14$0.09$0.05$1.34$1.44$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.24$0.08$0.16$1.50$1.40$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.10$0.05$1.34$1.39$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.09$0.09$1.42
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.09$0.07$1.30
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.11$0.21$1.23