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← ROOFERS LOCAL 195 JOINT APPRENTICESHIP TRAINING FUND

Form 990 for tax year 2024

Filed by ROOFERS LOCAL 195 JOINT APPRENTICESHIP TRAINING FUND.

Totals

Total revenue
$671,561
Total expenses
$590,790
Contributions and grants received
$72,913
Grants paid
$0
Program service revenue
$524,524
Investment income
$29,021
Other revenue
$45,103
Total assets, end of year
$1,661,287
Total liabilities, end of year
$335,986
Net assets or fund balances, end of year
$1,325,301
Program services expenses (Part IX)
$365,276
Management and general expenses
$225,514
Fundraising expenses
$0
Program service expenses (Part III)
$365,276

Program services were 61.8% 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.

  • 1e · Government grants (contributions)

    $72,913

  • 2a · Program service revenue: EMPLOYER CONTRIBUTIONS

    total $479,566 · related or exempt $479,566

  • 2b · Program service revenue: REIMBURSEMENTS

    total $44,958 · related or exempt $44,958

  • 3 · Investment income

    total $38,816 · excluded $38,816

  • 6a · Gross rents

    real property $45,103

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $45,103

  • 6d · Net rental income or loss

    total $45,103 · related or exempt $45,103

  • 7a · Gross sales of assets other than inventory

    securities $205,000

  • 7b · Less cost or other basis and sales expenses

    securities $214,795

  • 7c · Gain or loss

    securities -$9,795

  • 7d · Net gain or loss

    total -$9,795 · excluded -$9,795

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $44,152 · program services $44,152

  • 7 · Other salaries and wages

    total $21,586 · program services $21,586

  • 8 · Pension plan contributions

    total $7,198 · program services $7,198

  • 9 · Other employee benefits

    total $6,083 · program services $6,083

  • 10 · Payroll taxes

    total $7,218 · program services $7,218

  • 11b · Fees: legal

    total $18,888 · management and general $18,888

  • 11c · Fees: accounting

    total $14,265 · management and general $14,265

  • 12 · Advertising and promotion

    total $3,093 · management and general $3,093

  • 13 · Office expenses

    total $22,231 · program services $12,585 · management and general $9,646

  • 16 · Occupancy

    total $13,083 · program services $3,271 · management and general $9,812

  • 17 · Travel

    total $13,110 · program services $13,110

  • 19 · Conferences, conventions and meetings

    total $2,016 · program services $2,016

  • 20 · Interest

    total $31,752 · program services $7,938 · management and general $23,814

  • 22 · Depreciation, depletion and amortization

    total $36,085 · program services $9,021 · management and general $27,064

  • 23 · Insurance

    total $10,598 · program services $2,650 · management and general $7,948

  • 24a · Other expenses: STEP/ OJTC

    total $132,327 · program services $132,327

  • 24b · Other expenses: OVERHEAD EXPENSE

    total $110,519 · management and general $110,519

  • 24c · Other expenses: ASBESTOS TRAINING

    total $46,930 · program services $46,930

  • 24d · Other expenses: APPRENTICE COMPETITION

    total $23,963 · program services $23,963

  • 24e · All other expenses

    total $25,693 · program services $25,228 · management and general $465

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $91,994 · end of year $39,166

  • 4 · Accounts receivable

    beginning of year $45,934 · end of year $63,774

  • 9 · Prepaid expenses and deferred charges

    beginning of year $6,271 · end of year $9,402

  • 10a · Land, buildings and equipment: cost or other basis

    $848,811

  • 10b · Land, buildings and equipment: accumulated depreciation

    $171,834

  • 10c · Land, buildings and equipment, net

    beginning of year $675,219 · end of year $676,977

  • 11 · Investments: publicly traded securities

    beginning of year $905,220 · end of year $839,452

  • 15 · Other assets

    beginning of year $6,584 · end of year $32,516

  • 17 · Accounts payable and accrued expenses

    beginning of year $12,945 · end of year $3,468

  • 23 · Secured mortgages and notes payable

    beginning of year $488,104 · end of year $332,518

  • 25 · Other liabilities

    beginning of year $5,934 · end of year $0

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $1,224,239 · end of year $1,325,301

Mission and programs · 2024

Mission

TO PROVIDE ON-THE-JOB AND CLASSROOM TRAINING TO ROOFING APPRENTICES.

Activities or mission (Part I)

TRAINING ROOFING APPRENTICES

  • INSTRUCTOR'S SALARIES, PAYROLL TAXES AND RELATED FRINGE BENEFITS, RENT FOR SCHOOL SPACE, SCHOOL SUPPLIES, AND FEES FOR OUTSIDE TRAINING PROGRAMS AND PHYSICALS.

    Expenses $365,276 · Revenue $569,627

As filed on the 2024 return.

Listed in Part VII

  • Charles Gratton

    CHAIRMAN

    Total calculated
    $178,575
    From this org
    $0
    From related orgs
    $118,489
    Other
    $60,086
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $118,489 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $26,858 related
    Nontaxable benefits
    $0 + $33,228 related
    Filer's total
    $0 + $178,575 related

  • Richard Anderson

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Nicholas Maselli

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Dwayne Holmes

    TRUSTEE

    Total calculated
    $27,428
    From this org
    $17,305
    From related orgs
    $0
    Other
    $10,123
    Hours/week
    10

  • Andrew Aery

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Daniel Marshall

    TRUSTEE

    Total calculated
    $14,466
    From this org
    $8,549
    From related orgs
    $463
    Other
    $5,454
    Hours/week
    1

  • Patricia Redhead

    PLAN MANAGER

    Total calculated
    $193,332
    From this org
    $4,400
    From related orgs
    $128,000
    Other
    $60,932
    Hours/week
    10 + 20 related

    Schedule J breakdown matched by us

    Base
    $4,400 + $128,000 related
    Bonus
    $0
    Other
    $0
    Deferred
    $822 + $25,349 related
    Nontaxable benefits
    $1,022 + $33,739 related
    Filer's total
    $6,244 + $187,088 related

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

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

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.

Provenance

Return type
form_990
Tax year
2024
Filed
16 February 2026
IRS schema version
2024v5.5
Source object
202610499349300516

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