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      <OtherEmployeeBenefitsGrp>
        <TotalAmt>1151</TotalAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>13538</TotalAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>2165</TotalAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>2387</TotalAmt>
      </FeesForServicesLobbyingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>23062</TotalAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>4772</TotalAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>12123</TotalAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>9360</TotalAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>136581</TotalAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>4662</TotalAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>7919</TotalAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>MMCA EXPENSE</Desc>
        <TotalAmt>79416</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>DUES &amp; SUBSCRIPTIONS</Desc>
        <TotalAmt>13354</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>COMMITTEE EXPENSE</Desc>
        <TotalAmt>4723</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>EDUCATIONAL PROGRAMS</Desc>
        <TotalAmt>2602</TotalAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>497266</TotalAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>130</BOYAmt>
        <EOYAmt>130</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
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        <EOYAmt>806738</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>10780</BOYAmt>
        <EOYAmt>9747</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>9676</BOYAmt>
        <EOYAmt>12458</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>226611</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>144552</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>86721</BOYAmt>
        <EOYAmt>82059</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>535734</BOYAmt>
        <EOYAmt>1234853</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <TotalAssetsGrp>
        <BOYAmt>1921106</BOYAmt>
        <EOYAmt>2145985</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>3778</BOYAmt>
        <EOYAmt>12832</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>42575</BOYAmt>
        <EOYAmt>92094</EOYAmt>
      </DeferredRevenueGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>46353</BOYAmt>
        <EOYAmt>104926</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1874753</BOYAmt>
        <EOYAmt>2041059</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1874753</BOYAmt>
        <EOYAmt>2041059</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1921106</BOYAmt>
        <EOYAmt>2145985</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>124524</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>41782</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleC documentId="RetDoc1039700001">
      <SubstantiallyAllDuesNondedInd>0</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>0</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>0</AgreeCarryoverPriorYearInd>
      <DuesAssessmentsAmt>258452</DuesAssessmentsAmt>
      <NonDeductibleLbbyngPltclCYAmt>2387</NonDeductibleLbbyngPltclCYAmt>
      <NonDedLbbyngPltclCyovAmt>-78372</NonDedLbbyngPltclCyovAmt>
      <NonDeductibleLbbyngPltclTotAmt>-75985</NonDeductibleLbbyngPltclTotAmt>
      <AggregateReportedDuesNtcAmt>12923</AggregateReportedDuesNtcAmt>
      <TaxableAmt>-88908</TaxableAmt>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>27023</OtherCostOrOtherBasisAmt>
        <BookValueAmt>27023</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>181825</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>126789</DepreciationAmt>
        <BookValueAmt>55036</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>17763</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>17763</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>82059</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <ClubDuesOrFeesInd>X</ClubDuesOrFeesInd>
      <WrittenPolicyRefTAndEExpnssInd>1</WrittenPolicyRefTAndEExpnssInd>
      <SubstantiationRequiredInd>1</SubstantiationRequiredInd>
      <CompensationCommitteeInd>X</CompensationCommitteeInd>
      <WrittenEmploymentContractInd>X</WrittenEmploymentContractInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>CYNTHIA MAHER</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <BaseCompensationFilingOrgAmt>130075</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>3627</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>33478</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>167180</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PAYMENT OF DUES FOR ANY CLUB IS ALLOWED IF JOINTLY AGREED TO BY THE EXECUTIVE DIRECTOR AND THE EXECUTIVE COMMITTEE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE COMMITTEE DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR BASED ON REASONABLE SALARY RANGES FOR THE POSITION OF THE EXECUTIVE DIRECTOR. EACH CALENDAR YEAR THE ASSOCIATION SHALL EVALUATE AND ASSESS THE PEFORMANCE OF THE EXECUTIVE DIRECTOR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART III, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>STATE CONVENTION THAT IS HELD ANNUALLY WAS ADDED BACK IN 2023.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MICHIGAN PLUMBING &amp; MECHANICAL CONTRACTORS ASSOCIATION OFFERS SEVERAL TYPES OF MEMBERSHIPS INCLUDING REGULAR MEMBERS, AT-LARGE MEMBERS, ASSOCIATE MEMBERS, HONORARY MEMBERS, AND LIFE MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>REGULAR AND AT-LARGE MEMBERS ARE CONTRACTORS IN THE PLUMBING &amp; MECHANICAL TRADES AND HAVE VOTING PRIVILEGES. ASSOCIATE MEMBERS HAVE THE PRIVILEGE OF ATTENDING THE ANNUAL MEETING OF THE ASSOCIATION IN A NON-VOTING CAPACITY, HOWEVER, THEY ARE REPRESENTED ON THE MPMCA BOARD OF DIRECTORS WITH ONE VOTING MEMBER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS RECEIVED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR WHO REVIEWS THE RETURN FOR ACCURACY. THE EXECUTIVE DIRECTOR THEN SENDS THE 990 TO THE ORGANIZATION'S PRESIDENT WHO REVIEWS IT AND PRESENTS IT TO THE BOARD OF DIRECTORS. AFTER ANY CONCERNS PRESENTED BY THE BOARD OF DIRECTORS ARE ADDRESSED, THE PRESIDENT AUTHORIZES IN WRITING FOR THE EXECUTIVE DIRECTOR TO SIGN AND FILE THE RETURN ON BEHALF OF THE ASSOCIATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR PROVIDES BOARD MEMBERS WITH AN ANNUAL WRITTEN STATEMENT REGARDING CONFLICTS OR POTENTIAL CONFLICTS OF INTEREST. THEY ARE SIGNED BY THE BOARD MEMBERS AND FILED AT THE ASSOCIATION'S OFFICE. THE EXECUTIVE DIRECTOR REPORTS TO THE BOARD OF DIRECTORS ANY CONFLICTS THAT MAY HAVE ARISEN DURING THE YEAR AND THEY ARE NOTED IN THE MINUTES OF THAT MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE COMMITTEE REVIEWS THE EXECUTIVE DIRECTOR'S PERFORMANCE FOR THE PREVIOUS YEAR USING COMPARABLE ASSOCIATION DATA. THE EXECUTIVE COMMITTEE DETERMINES THE RATE OF SALARY AND BENEFITS FOR THE CURRENT YEAR AND RECOMMENDS IT TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS REVIEWS THE RECOMMENDATION AND THEIR APPROVAL IS DOCUMENTED AND RETAINED BY THE ASSOCIATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL INFORMATION IS AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
