Form 990 for tax year 2023
Filed by SACRAMENTO AREA ROOFER JOINT APPRENTICESHIP TRAINING FUND.
Totals
- Total revenue
- $457,618
- Total expenses
- $202,936
- Contributions and grants received
- $439,416
- Grants paid
- $0
- Program service revenue
- $0
- Investment income
- $10,149
- Other revenue
- $8,053
- Total assets, end of year
- $1,915,814
- Total liabilities, end of year
- $2,004
- Net assets or fund balances, end of year
- $1,913,810
- Program services expenses (Part IX)
- $118,588
- Management and general expenses
- $84,348
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $118,588
Program services were 58.4% 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.
-
1b · Membership dues
$314,111
-
1f · All other contributions, gifts and grants
$125,305
-
3 · Investment income
total $10,149 · excluded $10,149
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6a · Gross rents
real property $3,850
-
6c · Rental income or loss
real property $3,850
-
6d · Net rental income or loss
total $3,850 · related or exempt $3,850
-
7d · Net gain or loss
total $0
-
8c · Net income from fundraising events
total $0
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11a · Other revenue: IRS REFUND
total $4,203 · related or exempt $4,203
-
11e · Other revenue, total
$4,203
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $0
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $54,409 · program services $54,409
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $4,543 · program services $4,543
-
10 · Payroll taxes
total $8,927 · program services $8,927
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $2,050 · management and general $2,050
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $40,912 · program services $17,066 · management and general $23,846
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $11,306 · program services $8,344 · management and general $2,962
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $23,434 · management and general $23,434
-
17 · Travel
total $0
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $1,776 · program services $1,776
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $12,261 · management and general $12,261
-
23 · Insurance
total $19,331 · management and general $19,331
-
24a · Other expenses: TRAINING
total $14,078 · program services $14,078
-
24b · Other expenses: CLASSROOM MATERIALS
total $9,445 · program services $9,445
-
24c · Other expenses: BANK CHARGES
total $464 · management and general $464
-
24e · All other expenses
total $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $179,127 · end of year $389,752
-
2 · Savings and temporary cash investments
beginning of year $1,069,696 · end of year $1,079,750
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
beginning of year $33,179 · end of year $59,990
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $5,512 · end of year $4,578
-
10a · Land, buildings and equipment: cost or other basis
$487,588
-
10b · Land, buildings and equipment: accumulated depreciation
$105,844
-
10c · Land, buildings and equipment, net
beginning of year $386,800 · end of year $381,744
-
11 · Investments: publicly traded securities
end of year $0
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $15,185 · end of year $2,002
-
25 · Other liabilities
beginning of year $1 · end of year $2
-
27 · Net assets without donor restrictions
beginning of year $1,659,128 · end of year $1,913,810
Mission and programs · 2023
Mission
TO EDUCATE AND TRAIN APPRENTICES IN ALL PHASES OF THE ROOFING INDUSTRY.
-
EDUCATE AND TRAIN STUDENTS IN THE ROOFING INDUSTRY.
Expenses $118,588
As filed on the 2023 return.
Listed in Part VII
-
Morgan NoldeMORGAN NOLDE
Trustee
- Total calculated
- $0
- Hours/week
- 10
-
Dan GuentherDAN GUENTHER
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Orlando CastellonORLANDO CASTELLON
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Mike NashMIKE NASH
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.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 10 October 2025
- IRS schema version
- 2023v6.0
- Source object
- 202502839349301615
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