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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
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        <BookValueAmt>194357</BookValueAmt>
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      <TotalBookValueLandBuildingsAmt>194357</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>CO-OP ASSETS NET OF DEPRECIATION</Desc>
        <BookValueAmt>672098</BookValueAmt>
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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XI, LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>COLLECTIONS FROM PAC &amp; CAF ACTIVITIES 31,170 LOCAL 85 BUILDING CO-OP REVENUE 25,350</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XII, LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>DISBURSEMENTS FROM PAC &amp; CAF ACTIVITIES 30,537 LOCAL 85 BUILDING CO-OP DISBURSEMENTS 73,032</ExplanationTxt>
      </SupplementalInformationDetail>
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        <PersonNm>TIMOTHY TIMMONS</PersonNm>
        <TitleTxt>BUS MGR/SEC TREAS.</TitleTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>LOCAL 85 PROVIDES UNION REPRESENTATION SERVICES TO THE MEMBERS TO PROTECT AND PROMOTE THE INTERESTS OF ITS MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>ELECTIONS ARE HELD EVERY THREE YEARS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL MEMBERS HAVE THE RIGHT TO ATTEND MEETINGS TO APPROVE THE ACTIONS OF THE GOVERNING BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 10B</FormAndLineReferenceDesc>
        <ExplanationTxt>AFFILIATES - NOT GOVERNED BY THE LOCAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>REVIEWED BY THE EXECUTIVE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>CONSISTENTLY MONITORED AND ENFORCED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BUSINESS MANAGER IS COMPENSATED UNDER THE GUIDELINES SET BY THE INTERNATIONAL BROTHERHOOD OF BOILERMAKERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER KEY EMPLOYEES ARE COMPENSATED UNDER THE GUIDELINES SET BY THE INTERNATIONAL BROTHERHOOD OF BOILERMAKERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>COLLECTIONS FROM PAC &amp; CAF ACTIVITIES 31,170 LOCAL 85 BUILDING CO-OP REVENUE 25,350 DISBURSEMENTS FROM PAC &amp; CAF ACTIVITIES -30,537 LOCAL 85 BUILDING CO-OP DISBURSEMENTS -73,032 TOTAL -47,049</ExplanationTxt>
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        <DisregardedEntityName>
          <BusinessNameLine1Txt>LOCAL 85 BUILDING CO-OP</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>319 GLENWOOD RD</AddressLine1Txt>
          <CityNm>ROSSFORD</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43460</ZIPCd>
        </USAddress>
        <PrimaryActivitiesTxt>RENTAL</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
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        <FormAndLineReferenceDesc>SCHEDULE R</FormAndLineReferenceDesc>
        <ExplanationTxt>BOILERMAKERS LOCAL 85 JOINT TRAINING AND EDUCATIONAL TRUST FUND PROVIDES TRAINING TO LOCAL PEOPLE IN ORDER TO BECOME UNION MEMBERS AND OBTAIN EMPLOYMENT AS BOILERMAKERS. THE TRUST TRUSTEES OF THE TRUST ARE ALSO OFFICERS OR EMPLOYEES OF THE LOCAL.</ExplanationTxt>
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</Return>