Liabilities / Assets
34th percentile
Higher debt load relative to assets than 34% of similar nonprofits.
990 • Fiscal year 2020 • EIN 38-6105923
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
34th percentile
Higher debt load relative to assets than 34% of similar nonprofits.
Liabilities / Revenue
42nd percentile
Higher debt load relative to revenue than 42% of similar nonprofits.
Net Margin
11th percentile
Higher net margin than 11% of similar nonprofits.
Top Officer Pay
73rd percentile
Higher top officer pay than 73% of similar nonprofits.
Top officer pay equals 9.4% of source-year revenue.
Asset Growth
22nd percentile
Faster asset growth than 22% of similar nonprofits.
Revenue Growth
37th percentile
Faster revenue growth than 37% of similar nonprofits.
Assets
Down$6,427,909
Down $267,723 (-4.0%) from 2019
Net Assets
Down$6,412,508
Down $254,753 (-3.8%) from 2019
Liabilities
Down$15,401
Down $12,970 (-46%) from 2019
Revenue
Down$1,082,081
Down $54,365 (-4.8%) from 2019
Expenses
Up$1,441,284
Up $406,742 (+39%) from 2019
Net Income
Down-$359,203
Down $461,107 (-452%) from 2019
The plumbers local no.98 supplemental unemployment benefit trust fund is crafted for the purpose of providing supplemental unemployment benefits to eligible individuals under a collectively bargained agreement, on behalf of the plumbers local no. 98, in compliance with the taft-hartley act.
Supplemental unemployment benefits for members of local 98.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $6,471,490 | $5,380,732 | ▼ $1,090,758 |
| Cash and Non-Interest-Bearing Accounts | $115,383 | $900,054 | ▲ $784,671 |
| Accounts Receivable | $79,849 | $61,722 | ▼ $18,127 |
| Prepaid Expenses and Deferred Charges | $565 | $60,710 | ▲ $60,145 |
| Savings and Temporary Cash Investments | $28,345 | $24,691 | ▼ $3,654 |
| Total Assets | $6,695,632 | $6,427,909 | ▼ $267,723 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $28,371 | $15,401 | ▼ $12,970 |
| Total Liabilities | $28,371 | $15,401 | ▼ $12,970 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $6,667,261 | $6,412,508 | ▼ $254,753 |
| Total Net Assets Fund Balance | $6,667,261 | $6,412,508 | ▼ $254,753 |
| Total Liabilities and Net Assets / Fund Balance | $6,695,632 | $6,427,909 | ▼ $267,723 |
| Name | Title | Other | Total |
|---|---|---|---|
| Jon Deroo | Trustee | $102,007 | $102,007 |
| Wade Kovach | Trustee | $101,007 | $101,007 |
| Carlo Castiglione | Chairman | $7,268 | $7,268 |
| Name | Title |
|---|---|
| Carl Evans | Trustee |
| Laura Kopack | Trustee |
| Christopher Freeman | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $77,844 |
| Salaries, Compensation, and Employee Benefits | $43,333 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $1,320,107 |
| Other Salaries and Wages | - | - | - | $43,333 |
| Fees for Services Management | - | - | - | $24,500 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $19,848 |
| Fees for Services Legal | - | - | - | $13,758 |
| Fees for Services Accounting | - | - | - | $9,000 |
| Office Expenses | - | - | - | $6,675 |
| Information Technology | - | - | - | $1,800 |
| Insurance | - | - | - | $1,175 |
| Other Expenses | - | - | - | $1,038 |
| Conferences and Meetings | - | - | - | $50 |
| Total Functional Expenses | $0 | $0 | $0 | $1,441,284 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,441,284 |
| Total Expenses per Audited Statements | $1,441,284 |
| Total Expenses per Form 990 | $1,441,284 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Benesys, inc. Is the third party administrator for the day-to-day operations of the fund.”
“The form 990 is reviewed by the board of trustees with the cpa, and then the board approves authorization for all required documentation to be signed.”
“Governing documents are made available to the public upon request.”
“Plumbers local 98 supplemental unemployment benefit trust is a taft-harley multi-employer fund that provides suppemental unemployment benefits for the members of plumbers local 98 pursuant to the collective bargaining agreement.”
“Volunteers consist of uncompensated board of trustees' members.”
“The plan obtained its latest determination letter on september 16, 2015, in which the internal revenue service stated that the plan, as then designed, was in compliance with applicable requirements of the internal revenue code. The plan has been amended since receiving the determination letter. However, the plan administrator and the plan's legal counsel believe the plan is currently designed and being operated in compliance with the applicable requirements of the internal revenue code. Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The plan administrator believes it is no longer subject to income tax examinations for years prior to 2017.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 28371 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 15401 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 79849 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 61722 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | SUPPLEMENTAL UNEMPLOYMENT BENEFITS FOR MEMBERS OF LOCAL 98. |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 1320107 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | BENESYS INC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2488139800 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 700 TOWER DRIVE STE 300 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | TROY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 480982808 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 115383 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 900054 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 50 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 1320107 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 305434 |
| IRS990/CYOtherExpensesAmt | 0 | 77844 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 776647 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -359203 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 43333 |
| IRS990/CYTotalExpensesAmt | 0 | 1441284 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1082081 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/Desc | 0 | PLUMBERS LOCAL 98 SUPPLEMENTAL UNEMPLOYMENT BENEFIT TRUST IS A TAFT-HARLEY MULTI-EMPLOYER FUND THAT PROVIDES SUPPLEMENTAL UNEMPLOYMENT BENEFITS FOR THE MEMBERS OF PLUMBERS LOCAL 98 PURSUANT TO THE COLLECTIVE BARGAINING AGREEMENT. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 579 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 9000 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 13758 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 24500 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 19848 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JON DEROO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | WADE KOVACH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CARLO CASTIGLIONE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CARL EVANS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CHRISTOPHER FREEMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LAURA KOPACK |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 102007 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 101007 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 7268 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1963 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 156315 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 1503927 |
| IRS990/GrossReceiptsAmt | 0 | 2429693 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1800 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1175 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 149119 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 149119 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 6471490 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 5380732 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MI |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 1347612 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PLUMBERS LOCAL 98 SUPPLEMENTAL UNEMPLOYMENT BENEFIT TRUST IS A TAFT-HARLEY MULTI-EMPLOYER FUND THAT PROVIDES SUPPEMENTAL UNEMPLOYMENT BENEFITS FOR THE MEMBERS OF PLUMBERS LOCAL 98 PURSUANT TO THE COLLECTIVE BARGAINING AGREEMENT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 6667261 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 6412508 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 156315 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 156315 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 104450 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 6667261 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 6412508 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 6675 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | JAC FUNDING |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1038 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 43333 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 565 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 60710 |
| IRS990/PrincipalOfficerNm | 0 | CHRISTOPHER FREEMAN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 525100 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 776647 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 776647 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 909968 |
| IRS990/PYInvestmentIncomeAmt | 0 | 128722 |
| IRS990/PYOtherExpensesAmt | 0 | 84574 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1007724 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 101904 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 40000 |
| IRS990/PYTotalExpensesAmt | 0 | 1034542 |
| IRS990/PYTotalRevenueAmt | 0 | 1136446 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -359203 |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 28345 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 24691 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1441284 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 104450 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 104450 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1082081 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE PLAN OBTAINED ITS LATEST DETERMINATION LETTER ON SEPTEMBER 16, 2015, IN WHICH THE INTERNAL REVENUE SERVICE STATED THAT THE PLAN, AS THEN DESIGNED, WAS IN COMPLIANCE WITH APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR AND THE PLAN'S LEGAL COUNSEL BELIEVE THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2017. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1441284 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1082081 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1186531 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1441284 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PLUMBERS LOCAL 98 SUPPLEMENTAL UNEMPLOYMENT BENEFIT TRUST IS A TAFT-HARLEY MULTI-EMPLOYER FUND THAT PROVIDES SUPPEMENTAL UNEMPLOYMENT BENEFITS FOR THE MEMBERS OF PLUMBERS LOCAL 98 PURSUANT TO THE COLLECTIVE BARGAINING AGREEMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | VOLUNTEERS CONSIST OF UNCOMPENSATED BOARD OF TRUSTEES' MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BENESYS, INC. IS THE THIRD PARTY ADMINISTRATOR FOR THE DAY-TO-DAY OPERATIONS OF THE FUND. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FORM 990 IS REVIEWED BY THE BOARD OF TRUSTEES WITH THE CPA, AND THEN THE BOARD APPROVES AUTHORIZATION FOR ALL REQUIRED DOCUMENTATION TO BE SIGNED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 1, PART I, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 1 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | PLUMBERS LOCAL NO 98 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | METRO DETROIT PLUMBING INDUSTRY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt | 0 | TRAINING TRUST FUND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 380700635 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 381873567 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501C5 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501C3 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | MI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | MI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | UNION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | TRAINING |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 2 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 555 HORACE BROWN DRIVE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 700 TOWER DRIVE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | MADISON HEIGHTS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | TROY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | MI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 48071 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 48098 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | true |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | true |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | true |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | true |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 6695632 |
| IRS990/TotalAssetsEOYAmt | 0 | 6427909 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 6695632 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 6427909 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 579 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1441284 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 28371 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 15401 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 28371 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 15401 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 6667261 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 6412508 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 776647 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 305434 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 776647 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1082081 |
| IRS990/TotalVolunteersCnt | 0 | 3 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 6695632 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 6427909 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 210282 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 3 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CARLO CASTIGLIONE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIRMAN |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2488139800 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-04-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PLUMBERS LOCAL NO 98 SUPPLEMENTAL |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | UNEMPLOYMENT BENEFIT TRUST FUND |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PLUM |
| ReturnHeader/Filer/EIN | 0 | 386105923 |
| ReturnHeader/Filer/PhoneNum | 0 | 2488139800 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 700 TOWER DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | TROY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 480982808 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 203920878 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BULTYNCK & CO PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 15985 CANAL RD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CLINTON TOWNSHIP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 480385021 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5862867300 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2021-04-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CHRISTOPHER SCOTT CPAPFS MST |
| ReturnHeader/ReturnTs | 0 | 2021-04-12T11:46:43-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-06-30 |
| ReturnHeader/TaxYr | 0 | 2019 |
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Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.