Form 990 for tax year 2025
Filed by CARPENTERS FRINGE BENEFITS JOINT DELINQUENCY COMMITTEE.
Totals
- Total revenue
- $1,300,798
- Total expenses
- $1,182,976
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $1,284,552
- Investment income
- $15,823
- Other revenue
- $423
- Total assets, end of year
- $758,532
- Total liabilities, end of year
- $56,869
- Net assets or fund balances, end of year
- $701,663
- Program services expenses (Part IX)
- $1,093,798
- Management and general expenses
- $89,178
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $1,093,798
Program services were 92.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
2a · Program service revenue: ASSESSMENTS
total $1,215,207 · related or exempt $1,215,207
-
2b · Program service revenue: LIQUIDATED DAMAGES
total $69,345 · related or exempt $69,345
-
3 · Investment income
total $15,823 · excluded $15,823
-
11a · Other revenue: INCOME OTHER
total $423 · related or exempt $423
-
11e · Other revenue, total
$423
Functional expenses
Part IX, the statement of functional expenses.
-
7 · Other salaries and wages
total $215,221 · program services $215,221
-
8 · Pension plan contributions
total $68,696 · program services $68,696
-
10 · Payroll taxes
total $16,763 · program services $16,763
-
11b · Fees: legal
total $383,529 · program services $383,529
-
11c · Fees: accounting
total $59,620 · management and general $59,620
-
11g · Fees: other
total $407,395 · program services $402,389 · management and general $5,006
-
13 · Office expenses
total $7,228 · management and general $7,228
-
14 · Information technology
total $14,791 · program services $7,200 · management and general $7,591
-
23 · Insurance
total $8,542 · management and general $8,542
-
24a · Other expenses: MISCELLANEOUS
total $1,191 · management and general $1,191
Balance sheet
Part X, book values.
-
2 · Savings and temporary cash investments
beginning of year $290,407 · end of year $364,995
-
4 · Accounts receivable
beginning of year $353,933 · end of year $390,425
-
9 · Prepaid expenses and deferred charges
beginning of year $2,806 · end of year $3,112
-
17 · Accounts payable and accrued expenses
beginning of year $63,305 · end of year $56,869
-
27 · Net assets without donor restrictions
beginning of year $583,841 · end of year $701,663
Mission and programs · 2025
Mission
THE CARPENTERS FRINGE BENEFIT FUNDS JOINT DELINQUENCY COMMITTEE IS CRAFTED FOR THE PURPOSE OF COLLECTING DELINQUENT FRINGE BENEFIT CONTRIBUTIONS THERETO AND GENERALLY ENFORCING FRINGE BENEFIT PAYMENT OBLIGATIONS BY CONTRIBUTING EMPLOYERS FOR THE REPRESENTATION, ORGANIZING AND BARGAINING OF THE MICHIGAN REGIONAL COUNCIL OF CARPENTERSM IN COMPLIANCE WITH A COLLECTIVELLY BARGAINED AGREEMENT THROUGH THE TAFT-HARTLEY ACT.
-
THE CARPENTERS FRINGE BENEFIT FUNDS JOINT DELINQUENCY COMMITTEE IS CRAFTED FOR THE PURPOSE OF COLLECTING DELINQUENT FRINGE BENEFIT CONTRIBUTIONS THERETO AND GENERALLY ENFORCING FRINGE BENEFIT PAYMENT OBLIGATIONS BY CONTRIBUTING EMPLOYERS FOR THE REPRESENTATION, ORGANIZING AND BARGAINING OF THE MICHIGAN REGIONAL COUNCIL OF CARPENTERS, IN COMPLIANCE WITH A COLLECTIVELY BARGAINED AGREEMENT THROUGH THE TAFT-HARTLEY ACT.
Expenses $1,093,798 · Revenue $1,284,552
As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Thomas LutzTHOMAS LUTZ
TRUSTEE
- Total calculated
- $383,790
- From this org
- $0
- From related orgs
- $261,163
- Other
- $122,627
- Hours/week
- 1 + 55 related
Schedule J breakdown matched by us
- Base
- not reported + $261,163 related
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported + $113,145 related
- Nontaxable benefits
- not reported + $9,482 related
- Filer's total
- not reported + $383,790 related
-
Michael BarnwellMICHAEL BARNWELL
CHAIRMAN
- Total calculated
- $342,334
- From this org
- $0
- From related orgs
- $216,005
- Other
- $126,329
- Hours/week
- 1 + 55 related
Schedule J breakdown matched by us
- Base
- not reported + $216,005 related
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported + $101,079 related
- Nontaxable benefits
- not reported + $25,250 related
- Filer's total
- not reported + $342,334 related
-
Richard WilliamsonRICHARD WILLIAMSON
TRUSTEE
- Total calculated
- $271,776
- From this org
- $0
- From related orgs
- $166,172
- Other
- $105,604
- Hours/week
- 1 + 55 related
Schedule J breakdown matched by us
- Base
- not reported + $166,172 related
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported + $91,370 related
- Nontaxable benefits
- not reported + $14,234 related
- Filer's total
- not reported + $271,776 related
-
Paul JewellPAUL JEWELL
TRUSTEE
- Total calculated
- $262,540
- From this org
- $0
- From related orgs
- $155,922
- Other
- $106,618
- Hours/week
- 1 + 50 related
Schedule J breakdown matched by us
- Base
- not reported + $155,922 related
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported + $81,368 related
- Nontaxable benefits
- not reported + $25,250 related
- Filer's total
- not reported + $262,540 related
-
Michael G Davis JrMICHAEL G DAVIS JR
TRUSTEE
- Total calculated
- $255,443
- From this org
- $0
- From related orgs
- $160,186
- Other
- $95,257
- Hours/week
- 1 + 45 related
Schedule J breakdown matched by us
- Base
- not reported + $160,186 related
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported + $81,023 related
- Nontaxable benefits
- not reported + $14,234 related
- Filer's total
- not reported + $255,443 related
-
Michael Jackson JrMICHAEL JACKSON JR
TRUSTEE
- Total calculated
- $254,543
- From this org
- $0
- From related orgs
- $159,286
- Other
- $95,257
- Hours/week
- 1 + 45 related
Schedule J breakdown matched by us
- Base
- not reported + $159,286 related
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported + $81,023 related
- Nontaxable benefits
- not reported + $14,234 related
- Filer's total
- not reported + $254,543 related
-
Daniel H FerqueronDANIEL H FERQUERON
TRUSTEE
- Total calculated
- $239,089
- From this org
- $0
- From related orgs
- $147,175
- Other
- $91,914
- Hours/week
- 1 + 45 related
Schedule J breakdown matched by us
- Base
- not reported + $147,175 related
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported + $78,868 related
- Nontaxable benefits
- not reported + $13,046 related
- Filer's total
- not reported + $239,089 related
-
Sonya M WinkelmanSONYA M WINKELMAN
COLLECTION C
- Total calculated
- $140,758
- From this org
- $140,758
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
David DamicoDAVID DAMICO
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Todd DoenitzTODD DOENITZ
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Dave EschnerDAVE ESCHNER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Robert HalikROBERT HALIK
SECRETARY
- Total calculated
- $0
- Hours/week
- 1
-
Phil VincentiPHIL VINCENTI
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Thomas WoodbeckTHOMAS WOODBECK
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
ARCHITECTURAL CONTRACTORS TRADE ASSOCIATION
501C6 · ASSOCIATIO · MI
-
CARPENTER CONTRACTORS ASSOCIATION OF DETROIT
501C6 · ASSOCIATIO · MI
-
CARPENTERS APPRENTICESHIP REIMBURSE PROGRAM
501C5 · TRAINING · MI
-
501C5 · SUPPORT · MI
-
CARPENTERS LABOR MANAGEMENT PARTNERSHIP TEAM
501C5 · TRAINING · MI
-
CARPENTERS PENSION TRUST FUND - DETROIT AND VICINITY
401A · PENSION · MI
-
MI REGION COUNCIL OF CARP ANNUITY FUND
401A · ANNUITY · MI
-
MI REGION COUNCIL OF CARP EMPLOYEE BENEFITS FUND
501C9 · INSURANCE · MI
-
NORTHERN MIDWEST REGIONAL COUNCIL OF CARPENTERS
501C5 · UNION · MI
-
MI STATEWIDE CARPENTERS&MILLWRIGHTS JATF
501C3 · TRAINING · MI
-
MICHIGAN CARPENTRY CONTRACTORS ASSOCIATION
501C6 · ASSOCIATIO · MI
-
MICHIGAN CHAPTER ASSOCIATED GENERAL CONTRACTORS OF AMERICA
501C6 · ASSOCIATIO · MI
-
MILLWRIGHTS LOCAL 1102 VACATION FUND
501C9 · VACATION · MI
-
POURED CONCRETE WALL ASSOCIATION
501C6 · ASSOCIATIO · MI
-
WASHTENAW CONTRACTORS ASSOCIATION
501C6 · ASSOCIATIO · MI
-
MICHIGAN INFRASTRUCTURE AND TRANSPORTATION ASSOCIATION INC
ASSOCIATIO · MI
-
501C6
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 16 September 2026
- IRS schema version
- 2025v4.0
- Source object
- 202642679349300224
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