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← ROOFERS LOCAL 195 JOINT APPRENTICESHIP TRAINING FUND

Form 990 for tax year 2022

Filed by ROOFERS LOCAL 195 JOINT APPRENTICESHIP TRAINING FUND.

Totals

Total revenue
$611,378
Total expenses
$825,635
Contributions and grants received
$50,001
Grants paid
$0
Program service revenue
$516,425
Investment income
$13,300
Other revenue
$31,652
Total assets, end of year
$1,649,878
Total liabilities, end of year
$557,854
Net assets or fund balances, end of year
$1,092,024
Program services expenses (Part IX)
$625,571
Management and general expenses
$200,064
Fundraising expenses
$0
Program service expenses (Part III)
$625,571

Program services were 75.8% 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)

    $50,001

  • 2a · Program service revenue: EMPLOYER CONTRIBUTIONS

    total $511,112 · related or exempt $511,112

  • 2b · Program service revenue: REIMBURSEMENTS

    total $5,313 · related or exempt $5,313

  • 3 · Investment income

    total $29,105 · excluded $29,105

  • 6a · Gross rents

    real property $31,652

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $31,652

  • 6d · Net rental income or loss

    total $31,652 · related or exempt $31,652

  • 7a · Gross sales of assets other than inventory

    securities $250,000

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

    securities $265,805

  • 7c · Gain or loss

    securities -$15,805

  • 7d · Net gain or loss

    total -$15,805 · excluded -$15,805

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $35,579 · program services $35,579

  • 7 · Other salaries and wages

    total $63,535 · program services $63,535

  • 8 · Pension plan contributions

    total $19,362 · program services $19,362

  • 9 · Other employee benefits

    total $20,945 · program services $20,945

  • 10 · Payroll taxes

    total $12,980 · program services $12,980

  • 11b · Fees: legal

    total $33,439 · management and general $33,439

  • 11c · Fees: accounting

    total $13,350 · management and general $13,350

  • 11f · Fees: investment management

    total $10,013 · management and general $10,013

  • 12 · Advertising and promotion

    total $2,719 · management and general $2,719

  • 13 · Office expenses

    total $33,647 · program services $29,664 · management and general $3,983

  • 16 · Occupancy

    total $9,201 · program services $2,300 · management and general $6,901

  • 17 · Travel

    total $18,238 · program services $18,238

  • 20 · Interest

    total $29,395 · program services $7,349 · management and general $22,046

  • 22 · Depreciation, depletion and amortization

    total $37,803 · program services $9,451 · management and general $28,352

  • 23 · Insurance

    total $11,565 · program services $2,891 · management and general $8,674

  • 24a · Other expenses: STEP/ OJTC

    total $323,890 · program services $323,890

  • 24b · Other expenses: OVERHEAD EXPENSE

    total $66,564 · management and general $66,564

  • 24c · Other expenses: ASBESTOS TRAINING

    total $43,883 · program services $43,883

  • 24d · Other expenses: TRAINING EXPENSES-NONAS

    total $10,691 · program services $10,691

  • 24e · All other expenses

    total $28,836 · program services $24,813 · management and general $4,023

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $55,259 · end of year $100,850

  • 3 · Pledges and grants receivable

    beginning of year $17,993 · end of year $0

  • 4 · Accounts receivable

    beginning of year $63,376 · end of year $47,911

  • 9 · Prepaid expenses and deferred charges

    beginning of year $7,009 · end of year $9,526

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

    $816,136

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

    $107,537

  • 10c · Land, buildings and equipment, net

    beginning of year $743,526 · end of year $708,599

  • 11 · Investments: publicly traded securities

    beginning of year $1,011,466 · end of year $781,943

  • 15 · Other assets

    beginning of year $6,122 · end of year $1,049

  • 17 · Accounts payable and accrued expenses

    beginning of year $14,353 · end of year $7,574

  • 23 · Secured mortgages and notes payable

    beginning of year $575,039 · end of year $550,280

  • 25 · Other liabilities

    beginning of year $17,182 · 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 $1,298,177 · end of year $1,092,024

Mission and programs · 2022

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 $625,571 · Revenue $548,077

As filed on the 2022 return.

Listed in Part VII

  • Charles Gratton

    CHAIRMAN

    Total calculated
    $164,599
    From this org
    $0
    From related orgs
    $106,463
    Other
    $58,136
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $106,463 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $25,558 related
    Nontaxable benefits
    $0 + $32,578 related
    Filer's total
    $0 + $164,599 related

  • Richard Anderson

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Nicholas Maselli

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Joann Goodspeed-Resigned 82022

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Dwayne Holmes

    TRUSTEE

    Total calculated
    $32,215
    From this org
    $19,694
    From related orgs
    $133
    Other
    $12,388
    Hours/week
    10

  • Michael Thompson

    TRUSTEE

    Total calculated
    $2,380
    From this org
    $0
    From related orgs
    $1,488
    Other
    $892
    Hours/week
    1

  • Ronald Haney - Resigned 52023

    PLAN MANAGER

    Total calculated
    $0
    Hours/week
    1

  • Andrew Aery

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Robert Richardson

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Patricia Redhead

    PLAN MANAGER

    Total calculated
    $184,710
    From this org
    $2,200
    From related orgs
    $124,508
    Other
    $58,002
    Hours/week
    10 + 20 related

    Schedule J breakdown matched by us

    Base
    $2,200 + $124,508 related
    Bonus
    $0
    Other
    $0
    Deferred
    $393 + $24,029 related
    Nontaxable benefits
    $501 + $33,079 related
    Filer's total
    $3,094 + $181,616 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
2022
Filed
5 February 2024
IRS schema version
2022v5.0
Source object
202400399349300645

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