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        <ManagementAndGeneralAmt>12223</ManagementAndGeneralAmt>
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        <ManagementAndGeneralAmt>35158</ManagementAndGeneralAmt>
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        <EOYAmt>7566300</EOYAmt>
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      <OtherChangesInNetAssetsAmt>694000</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
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        <Desc>FUTURE BENEFITS BASED ON ACCUMULATED</Desc>
        <Amt>4056000</Amt>
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        <Desc>CLAIMS INCURRED BUT NOT REPORTED</Desc>
        <Amt>2586000</Amt>
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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE KALAMAZOO PLUMBERS AND PIPEFITTERS LOCAL NO. 357 HEALTH AND WELFARE FUND IS CRAFTED FOR THE PURPOSE OF PROVIDING HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS AND BENEFICIARIES UNDER A MULTIEMPLOYER COLLECTIVELY BARGAINED AGREEMENT, ON BEHALF OF THE KALAMAZOO PLUMBERS, STEAMFITTERS, AND PIPEFITTERS LOCAL UNION NO. 357, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>VOLUNTEERS CONSIST OF UNCOMPENSATED BOARD OF TRUSTEE MEMBERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD OF TRUSTEES HAVE DELEGATED DAILY OPERATIONS OF THE FUND TO A THIRD PARTY ADMINISTRATOR, TIC.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CPA PREPARES THE FORM 990 AND PRESENTS TO THE BOARD OF TRUSTEES AT THE BOARD MEETING. THE BOARD THEN REVIEWS THE FORM 990 DURING THE MEETING AND, ONCE APPROVED, THE BOARD AUTHORIZES THE FILING OF THE TAX RETURN.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD OF TRUSTEES' MEMBERS ARE REQUIRED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. IF A CONFLICT IS IDENTIFIED, IT IS DOCUMENTED AND THE REMAINING BOARD MEMBERS ENSURE THE CONFLICTED MEMBER DOES NOT HAVE ANY INFLUENCE OVER DECISIONS RELATED TO THE INTERESTED PARTY.</ExplanationTxt>
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        <ExplanationTxt>GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
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      <PerformOfServicesByOtherOrgInd>true</PerformOfServicesByOtherOrgInd>
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      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
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      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
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