Civic Intelligence

Michigan Bac Apprenticeship and Training Fund

990 • Fiscal year 2022 • EIN 38-6158556

May 01, 2021 to Apr 30, 2022 • Filed on Dec 05, 2022

6525 Centurion DriveLansing, MI 48917

(517) 321-7502

Siviq Scores

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

Liabilities / Assets

37th percentile

0.02x

Higher debt load relative to assets than 37% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

49th percentile

0.08x

Higher debt load relative to revenue than 49% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

18th percentile

-14%

Higher net margin than 18% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

85th percentile

$158,490

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 41.4% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

22nd percentile

-8.7%

Faster asset growth than 22% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

13th percentile

-30%

Faster revenue growth than 13% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$1,372,932

Down $131,629 (-8.7%) from 2021

Net Assets

Down

$1,343,382

Down $129,605 (-8.8%) from 2021

Liabilities

Down

$29,550

Down $2,024 (-6.4%) from 2021

Revenue

Down

$382,897

Down $164,217 (-30%) from 2021

Expenses

Down

$435,190

Down $201,565 (-32%) from 2021

Net Income

Up

-$52,293

Up $37,348 (+42%) from 2021

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,728,904Liabilities 2011: $14,992Net Assets 2011: $2,713,9122011Assets 2012: $2,722,045Liabilities 2012: $28,425Net Assets 2012: $2,693,6202012Assets 2013: $2,680,755Liabilities 2013: $19,269Net Assets 2013: $2,661,4862013Assets 2014: $2,487,920Liabilities 2014: $25,840Net Assets 2014: $2,462,0802014Assets 2015: $2,232,320Liabilities 2015: $38,114Net Assets 2015: $2,194,2062015Assets 2016: $1,974,352Liabilities 2016: $19,950Net Assets 2016: $1,954,4022016Assets 2017: $1,851,432Liabilities 2017: $24,058Net Assets 2017: $1,827,3742017Assets 2018: $1,800,073Liabilities 2018: $69,573Net Assets 2018: $1,730,5002018Assets 2019: $1,747,972Liabilities 2019: $39,552Net Assets 2019: $1,708,4202019Assets 2020: $1,506,947Liabilities 2020: $59,059Net Assets 2020: $1,447,8882020Assets 2021: $1,504,561Liabilities 2021: $31,574Net Assets 2021: $1,472,9872021Assets 2022: $1,372,932Liabilities 2022: $29,550Net Assets 2022: $1,343,3822022

Highlighted filing

2022

Assets$1,372,932
Liabilities$29,550
Net Assets$1,343,382

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $323,4982011Expenses 2012: $327,5902012Revenue 2013: $305,536Expenses 2013: $389,267Net Income 2013: -$83,7312013Revenue 2014: $207,982Expenses 2014: $378,395Net Income 2014: -$170,4132014Revenue 2015: $253,379Expenses 2015: $460,804Net Income 2015: -$207,4252015Revenue 2016: $245,668Expenses 2016: $432,492Net Income 2016: -$186,8242016Revenue 2017: $261,801Expenses 2017: $430,466Net Income 2017: -$168,6652017Revenue 2018: $333,511Expenses 2018: $425,793Net Income 2018: -$92,2822018Revenue 2019: $433,549Expenses 2019: $419,964Net Income 2019: $13,5852019Revenue 2020: $322,096Expenses 2020: $480,893Net Income 2020: -$158,7972020Revenue 2021: $547,114Expenses 2021: $636,755Net Income 2021: -$89,6412021Revenue 2022: $382,897Expenses 2022: $435,190Net Income 2022: -$52,2932022

Highlighted filing

2022

Revenue$382,897
Expenses$435,190
Net Income-$52,293
Jump To
Filing Snapshot
Filing Period
May 1, 2021 to Apr 30, 2022
Signed
Dec 5, 2022
Return Version
2021v4.0
Gross Receipts
$606,373
Mission and Program Overview

Mission

Defraying training costs for apprentices and journeyman

Defraying training costs for apprentices and journeymen.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,472,987$1,343,382▼ $129,605
Investments in Publicly Traded Securities$830,722$742,928▼ $87,794
Land, Buildings, and Equipment, Net$443,641$444,313▲ $672
Cash and Non-Interest-Bearing Accounts$88,100$164,544▲ $76,444
Accounts Receivable$136,048$18,246▼ $117,802
Prepaid Expenses and Deferred Charges$5,446$2,378▼ $3,068
Savings and Temporary Cash Investments$141$60▼ $81
Total Assets$1,504,561$1,372,932▼ $131,629
Other Assets Total$463$463→ $0
Liabilities
Accounts Payable and Accrued Expenses$31,574$29,550▼ $2,024
Total Liabilities$31,574$29,550▼ $2,024
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,472,987$1,343,382▼ $129,605
Total Liabilities and Net Assets / Fund Balance$1,504,561$1,372,932▼ $131,629

Asset Categories

AssetBook ValueDepreciationBasis
Land$366,654-$366,654
Leasehold Improvements$23,736$252,263$275,999
Buildings$34,462$149,779$184,241
Equipment$19,461$83,281$102,742
Compensation and Service Providers

Employees

NameTitleOtherTotal
James BrylowskiChairman$148,397$148,397
Charles KukawkaFormer Chair$147,694$147,694
Chad MorrisonTrustee$142,368$142,368
Daryl NicholsTrustee$142,368$142,368
Greg LobodzinskiTrustee$142,368$142,368

Board Members and Trustees

NameTitle
Andy BracyTrustee
Kimmberly SiewertTrustee
Paul DunfordTrustee
Rick BennerTrustee
Tc BakerTrustee
Barbara StrachanSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$258,565
Investment Income
$23,434
Other Revenue
$100,898
Change in Net Assets
$-52,293

Audited Revenue Reconciliation

Revenue per Audited Statements
$382,897
Revenue Not Reported on Form 990
$-77,312
Total Revenue per Audited Statements
$305,585
Total Revenue per Form 990
$382,897
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$294,831
Salaries, Compensation, and Employee Benefits$140,359
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$61,236$10,402-$71,638
Occupancy$35,880$6,095-$41,975
Pension Plan Contributions$30,883$5,246-$36,129
All Other Expenses$22,456$6,005-$28,461
Other Employee Benefits$22,826$3,877-$26,703
Fees for Services Management-$16,983-$16,983
Office Expenses$3,963$12,854-$16,817
Other Expenses$16,385--$16,385
Insurance-$10,953-$10,953
Fees for Services Accounting-$10,200-$10,200
Fees for Services Legal-$9,797-$9,797
Fees for Services Other-$8,472-$8,472
Depreciation Depletion$8,291--$8,291
Conferences and Meetings-$5,973-$5,973
Payroll Taxes$5,034$855-$5,889
Fees for Service Investment Mgmnt Fees-$4,693-$4,693
Total Functional Expenses$322,785$112,405$0$435,190

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$435,190
Total Expenses per Audited Statements$435,190
Total Expenses per Form 990$435,190
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI

Line 2 - the relationship between the trustees of the fund is a 'business relationship'. The fund is established and maintained pursuant to the employee retirement income security act of 1974, as amended. The fund, as a taft-hartley fund, is administered by a board of trustees which is composed of an equal number of union and employer representatives. Because of this organizational requirement, there is a business relationship between the trustees.

Form 990, Page 6, Part VI, Line 7A

All board members are elected by the membership into officer positions, from which they hold their trusteeship ex officio.

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

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

Form 990, Page 6, Part VI, Line 19

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

Form 990, Part VII

Line 1a - daryl nichols, james brylowski, paul dunford, charles kukawa, chad morrison and greg lobodzinski served as trustees of the fund without compensation. However, they were all compensated as employees of bac local 2, which was a contributing employer to the fund and, as such, "related organizations" as that term is defined in the instructions.

Filing and Contact Details

Filer

Filer Name
Michigan Bac Apprenticeship &
EIN
38-6158556
Phone
5173217502
Address
6525 CENTURION DRIVE, LANSING, MI 48917

Signing Officer

Name
Barbara Strachan
Title
Secretary
Phone
2486456550
Signed
2022-12-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Same as C Above
Formed
1968
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
1
Employees
5

Preparer

Firm
Benda Grace Stulz & Company Pc
Address
38800 VAN DYKE AVE STE 100, STERLING HEIGHTS, MI 48312
Preparer
Bryan Stulz
Phone
5868836240
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Collection and administration of contributions;

Raw XML AppendixShowing 400 of 518 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/BOYAmt031574
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt029550
IRS990/AccountsReceivableGrp/BOYAmt0136048
IRS990/AccountsReceivableGrp/EOYAmt018246
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0DEFRAYING TRAINING COSTS FOR APPRENTICES AND JOURNEYMEN.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt06005
IRS990/AllOtherExpensesGrp/ProgramServicesAmt022456
IRS990/AllOtherExpensesGrp/TotalAmt028461
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0TIC INTERNATIONAL CORP
IRS990/BooksInCareOfDetail/PhoneNum05173217502
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06525 CENTURION DR
IRS990/BooksInCareOfDetail/USAddress/CityNm0LANSING
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048917
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt088100
IRS990/CashNonInterestBearingGrp/EOYAmt0164544
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt05973
IRS990/ConferencesMeetingsGrp/TotalAmt05973
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt023434
IRS990/CYOtherExpensesAmt0294831
IRS990/CYOtherRevenueAmt0100898
IRS990/CYProgramServiceRevenueAmt0258565
IRS990/CYRevenuesLessExpensesAmt0-52293
IRS990/CYSalariesCompEmpBnftPaidAmt0140359
IRS990/CYTotalExpensesAmt0435190
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0382897
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt08291
IRS990/DepreciationDepletionGrp/TotalAmt08291
IRS990/Desc0COLLECTION AND ADMINISTRATION OF CONTRIBUTIONS; INSTRUCTING AND TRAINING OF PARTICIPANTS
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0322785
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt010200
IRS990/FeesForServicesAccountingGrp/TotalAmt010200
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt09797
IRS990/FeesForServicesLegalGrp/TotalAmt09797
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt016983
IRS990/FeesForServicesManagementGrp/TotalAmt016983
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt08472
IRS990/FeesForServicesOtherGrp/TotalAmt08472
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt04693
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt04693
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt540.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt640.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt740.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt840.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt940.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
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/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
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/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt053240
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt149295
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt224766
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt347151
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt447151
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt547151
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0PAUL DUNFORD
IRS990/Form990PartVIISectionAGrp/PersonNm1JAMES BRYLOWSKI
IRS990/Form990PartVIISectionAGrp/PersonNm2CHARLES KUKAWKA
IRS990/Form990PartVIISectionAGrp/PersonNm3GREG LOBODZINSKI
IRS990/Form990PartVIISectionAGrp/PersonNm4CHAD MORRISON
IRS990/Form990PartVIISectionAGrp/PersonNm5DARYL NICHOLS
IRS990/Form990PartVIISectionAGrp/PersonNm6TC BAKER
IRS990/Form990PartVIISectionAGrp/PersonNm7RICK BENNER
IRS990/Form990PartVIISectionAGrp/PersonNm8ANDY BRACY
IRS990/Form990PartVIISectionAGrp/PersonNm9KIMMBERLY SIEWERT
IRS990/Form990PartVIISectionAGrp/PersonNm10BARBARA STRACHAN
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/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0105250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt199102
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt2122928
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt395217
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt495217
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt595217
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2FORMER CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01968
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0-370
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0223106
IRS990/GrossReceiptsAmt0606373
IRS990/GrossRentsGrp/RealAmt010800
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt010953
IRS990/InsuranceGrp/TotalAmt010953
IRS990/InvestmentIncomeGrp/ExclusionAmt023804
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt023804
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0830722
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0742928
IRS990/IRPDocumentCnt026
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0485323
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0443641
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0444313
IRS990/LandBldgEquipCostOrOtherBssAmt0929636
IRS990/LegalDomicileStateCd0MI
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0223476
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0DEFRAYING TRAINING COSTS FOR APPRENTICES AND JOURNEYMEN.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01472987
IRS990/NetAssetsOrFundBalancesEOYAmt01343382
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-370
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-370
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt010800
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt010800
IRS990/NetUnrlzdGainsLossesInvstAmt0-77312
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt06095
IRS990/OccupancyGrp/ProgramServicesAmt035880
IRS990/OccupancyGrp/TotalAmt041975
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt012854
IRS990/OfficeExpensesGrp/ProgramServicesAmt03963
IRS990/OfficeExpensesGrp/TotalAmt016817
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0463
IRS990/OtherAssetsTotalGrp/EOYAmt0463
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03877
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt022826
IRS990/OtherEmployeeBenefitsGrp/TotalAmt026703
IRS990/OtherExpensesGrp/Desc0APPRENTICE STIPENDS
IRS990/OtherExpensesGrp/Desc1TRAINING MATERIALS
IRS990/OtherExpensesGrp/Desc2MENTOR/COORDINATOR EXP
IRS990/OtherExpensesGrp/Desc3TUITION FEES
IRS990/OtherExpensesGrp/ProgramServicesAmt042568
IRS990/OtherExpensesGrp/ProgramServicesAmt136670
IRS990/OtherExpensesGrp/ProgramServicesAmt236593
IRS990/OtherExpensesGrp/ProgramServicesAmt316385
IRS990/OtherExpensesGrp/TotalAmt042568
IRS990/OtherExpensesGrp/TotalAmt136670
IRS990/OtherExpensesGrp/TotalAmt236593
IRS990/OtherExpensesGrp/TotalAmt316385
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0GST MI WORKS REIMB
IRS990/OtherRevenueMiscGrp/Desc1IMI REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/Desc2OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt064463
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt122400
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt23235
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt064463
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt122400
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt23235
IRS990/OtherRevenueTotalAmt090098
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt010402
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt061236
IRS990/OtherSalariesAndWagesGrp/TotalAmt071638
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0855
IRS990/PayrollTaxesGrp/ProgramServicesAmt05034
IRS990/PayrollTaxesGrp/TotalAmt05889
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05246
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt030883
IRS990/PensionPlanContributionsGrp/TotalAmt036129
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05446
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02378
IRS990/PrincipalOfficerNm0SAME AS C ABOVE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0230000
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0258565
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0258565
IRS990/ProgSrvcAccomActyOtherGrp/Desc0COLLECTION AND ADMINISTRATION OF CONTRIBUTIONS;
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt016208
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt023170
IRS990/PYOtherExpensesAmt0403293
IRS990/PYOtherRevenueAmt0229630
IRS990/PYProgramServiceRevenueAmt0278106
IRS990/PYRevenuesLessExpensesAmt0-89641
IRS990/PYSalariesCompEmpBnftPaidAmt0233462
IRS990/PYTotalExpensesAmt0636755
IRS990/PYTotalRevenueAmt0547114
IRS990/ReconcilationRevenueExpnssAmt0-52293
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt010800
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01472987
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01343382
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0141
IRS990/SavingsAndTempCashInvstGrp/EOYAmt060
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt034462
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0149779
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0184241
IRS990ScheduleD/EquipmentGrp/BookValueAmt019461
IRS990ScheduleD/EquipmentGrp/DepreciationAmt083281
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0102742
IRS990ScheduleD/ExpensesSubtotalAmt0435190
IRS990ScheduleD/LandGrp/BookValueAmt0366654
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0366654
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt023736
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0252263
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0275999
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-77312
IRS990ScheduleD/RevenueNotReportedAmt0-77312
IRS990ScheduleD/RevenueSubtotalAmt0382897
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0444313
IRS990ScheduleD/TotalExpensesPerForm990Amt0435190
IRS990ScheduleD/TotalRevenuePerForm990Amt0382897
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0305585
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0435190
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0105250
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt053240
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0PAUL DUNFORD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0158490
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COLLECTION AND ADMINISTRATION OF CONTRIBUTIONS;
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 2 - THE RELATIONSHIP BETWEEN THE TRUSTEES OF THE FUND IS A 'BUSINESS RELATIONSHIP'. THE FUND IS ESTABLISHED AND MAINTAINED PURSUANT TO THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974, AS AMENDED. THE FUND, AS A TAFT-HARTLEY FUND, IS ADMINISTERED BY A BOARD OF TRUSTEES WHICH IS COMPOSED OF AN EQUAL NUMBER OF UNION AND EMPLOYER REPRESENTATIVES. BECAUSE OF THIS ORGANIZATIONAL REQUIREMENT, THERE IS A BUSINESS RELATIONSHIP BETWEEN THE TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL BOARD MEMBERS ARE ELECTED BY THE MEMBERSHIP INTO OFFICER POSITIONS, FROM WHICH THEY HOLD THEIR TRUSTEESHIP EX OFFICIO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS PRESENTED AND APPROVED AT THE MEETINGS OF TRUSTEES, SUBJECT TO APPROVAL AND REVIEW BY THE FUND ATTORNEY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FUND IS ESTABLISHED AND MAINTAINED PURSUANT TO THE EMPLOYEE RETIREMENT SECURITY ACT OF 1974, AS AMENDED. IT OPERATES IN COMPLIANCE WITH THE REPORTING AND DISCLOSURE REQUIREMENTS OF SUBTITLE B, PART 1 OF ERISA WITH RESPECT TO DISCLOSURE OF ITS GOVERNING DOCUMENTS AND FINANCIAL INFORMATION. IT OPERATES IN COMPLIANCE WITH THE FIDUCIARY RESPONSIBILITY REQUIREMENTS OF SUBTITLE B, PART 4 OF ERISA. THE FUND DOES NOT HAVE A CONFLICTS OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LINE 1A - DARYL NICHOLS, JAMES BRYLOWSKI, PAUL DUNFORD, CHARLES KUKAWA, CHAD MORRISON AND GREG LOBODZINSKI SERVED AS TRUSTEES OF THE FUND WITHOUT COMPENSATION. HOWEVER, THEY WERE ALL COMPENSATED AS EMPLOYEES OF BAC LOCAL 2, WHICH WAS A CONTRIBUTING EMPLOYER TO THE FUND AND, AS SUCH, "RELATED ORGANIZATIONS" AS THAT TERM IS DEFINED IN THE INSTRUCTIONS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VII
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0SEE PART VII
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0SEE PART VII
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd3false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MICHIGAN BAC HEALTH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1MICHIGAN BAC PENSION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2BAC2-MCE COOP & EDUC TRUST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3MICHIGAN BAC LOCAL 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0386098425
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1382895943

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$1.37$0.03$1.34$0.38$0.44$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.03$1.47$0.55$0.64$0.09
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$0.06$1.45$0.32$0.48$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$0.04$1.71$0.43$0.42$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.07$1.73$0.33$0.43$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$0.02$1.83$0.26$0.43$0.17
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.97$0.02$1.95$0.25$0.43$0.19
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.23$0.04$2.19$0.25$0.46$0.21
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.49$0.03$2.46$0.21$0.38$0.17
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.68$0.02$2.66$0.31$0.39$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.72$0.03$2.69$0.33
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.73$0.01$2.71$0.32