2024-11-11T12:45:44-06:00 2023-12-31 222951202 MSPC CPAS & ADVISORS PC 340 NORTH AVENUE EAST CRANFORD NJ 070162496 990 2023-01-01 111653210 RDWA - 8 INSURANCE & TRUST FUND UNITED UNION OF ROOFERS RDWA 7183610145 12-11 43RD AVENUE LONG ISLAND CITY NY 11101 NICK SICILIANO TRUSTEE 7183610145 2024-11-11 1 1 PATRICK M TROMBETTA CPA P00450410 9082727000 2023 2024-10-15 13:58:12Z NICHOLAS SICILIANO 12-11 43RD AVENUE LONG ISLAND CITY NY 11101 36451839 0 X N/A X 1947 NY TO PROVIDE HEALTH & WELFARE BENEFITS TO ELIGIBLE MEMBERS UNDER A COLLECTIVE BARGAINING AGREEMENT. 6 4 3 0 0 0 0 0 34008412 35379031 551538 1072495 0 313 34559950 36451839 0 0 31587461 32764863 58968 71234 0 0 0 539677 545571 32186106 33381668 2373844 3070171 38419916 43599182 7494371 9130996 30925545 34468186 TO PROVIDE HEALTH & WELFARE BENEFITS TO ELIGIBLE MEMBERS UNDER A COLLECTIVE BARGAINING AGREEMENT. 0 0 TO PROVIDE HEALTH & WELFARE BENEFITS TO ELIGIBLE MEMBERS UNDER A COLLECTIVE BARGAINING AGREEMENT. 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 12 0 1 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 4 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 X ZENITH AMERICAN SOLUTIONS 4124712885 2 GATEWAY CENTER 401 LIBERTY AVENUE PITTSBURGH PA 15222 VINCENT SABATINO EMPLOYER TRUSTEE 2.00 X 0 0 0 NICHOLAS SICILIANO UNION TRUSTEE 2.00 X 0 163045 63954 BARRY SCHADER UNION TRUSTEE 2.00 X 0 143247 63954 SCOTT WOLKOWITZ EMPLOYER TRUSTEE 2.00 X 0 0 0 ROBERT VENTURA UNION TRUSTEE/TRAINING DIR 2.00 X 0 143247 65401 SHRI ATTRI EMPLOYER TRUSTEE 2.00 X 0 0 0 0 449539 193309 0 0 1 0 ZENITH AMERICAN SOLUTIONS PO BOX 850001 ORLANDO FL 32885 THIRD PARTY ADMINISTRATOR 140580 1 EMPLOYER CONTRIBUTIONS 525100 35348497 35348497 COBRA RECEIPTS 525100 30534 30534 35379031 1072495 1072495 OTHER INCOME 900099 313 313 313 36451839 35379344 0 1072495 32764863 36006 30782 4446 133814 81607 7152 185190 27987 61634 3719 18541 POSTAGE & DELIVERY 15448 TELEPHONE 5397 PCORI FEES 5082 33381668 825513 2557661 13973726 16081786 5492465 5659795 10834 8644 18071378 18995875 46000 295421 38419916 43599182 38118 1752524 7456253 7378472 7494371 9130996 X 0 0 0 0 30925545 34468186 30925545 34468186 38419916 43599182 X 3070171 459767 12703 X X 0 1 X 1 0 0 STABLE VALUE FUND 16626911 F MUTUAL FUND 2368964 F 18995875 BENEFIT OBLIGATIONS PAYABLE 4290914 BOND DEPOSITS PAYABLE 745844 UNCLAIMED VACATION CHECKS 1489751 DUE TO RELATED FUNDS 371250 STAFF PENSION OBLIGATIONS 231292 OPERATING LEASE LIABILITY 249421 7378472 X 36911606 459767 459767 36451839 0 36451839 33657455 0 33657455 -275787 -275787 33381668 PART X, LINE 2: THE PLAN OBTAINED ITS LATEST DETERMINATION LETTER ON JANUARY 4, 2012, IN WHICH THE INTERNAL REVENUE SERVICE (IRS) STATES THAT THE PLAN, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XII, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN BENEFIT OBLIGATIONS PAYABLE -275,787. X 0 0 0 NICHOLAS SICILIANO UNION TRUSTEE 0 163045 0 0 0 0 0 32822 0 31132 0 226999 0 0 ROBERT VENTURA UNION TRUSTEE/TRAINING DIR 0 143247 0 0 0 0 0 32838 0 32563 0 208648 0 0 BARRY SCHADER UNION TRUSTEE 0 143247 0 0 0 0 0 32822 0 31132 0 207201 0 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS PROVIDED TO AN OFFICER UPON ITS FILING, INFORMATION IS GATHERED BY AUDITORS VIA YEAR END AUDIT FINDINGS WHICH ARE DISCUSSED WITH MANAGEMENT PRIOR TO PREPARATION OF THE FORM 990. FORM 990, PART VI, SECTION C, LINE 18 THE FUND PROVIDES ITS FORM 990 TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE FUND PROVIDES GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, ETC. TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN PENSION OBLIGATION 12,703. FORM 990, PART XII, LINE 2C THE BOARD OF TRUSTEES ASSUMES THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. UNITED UNION OF ROOFERS LOCAL 8 12-11 43RD AVENUE LONG ISLAND CITY NY 11101 111779250 PROMOTES BETTER EMPLOYER - EMPLOYEE RELATIONS NY SECTION 501(C)(5) 0 UNITED UNION OF ROOFERS LOCAL 8 - JOINT APPRENTICE COMMITTEE 12-11 43RD AVENUE LONG ISLAND CITY NY 11101 111902592 TO RECRUIT AND TRAIN PARTICIPANTS NY SECTION 501(C)(5) 0 UNITED UNION OF ROOFERS LOCAL 8 - LABOR MANAGEMENT COMMITTEE 12-11 43RD AVENUE LONG ISLAND CITY NY 11101 112596492 IMPROVES COMMUNICATION BETWEEN LABOR AND MANAGEMENT NY SECTION 501(C)(20) 0 UNITED UNION OF ROOFERS LOCAL 8 - PENSION FUND 12-11 43RD AVENUE LONG ISLAND CITY NY 11101 116003399 PROVIDES PENSION BENEFITS TO ELIGIBLE PARTICIPANTS NY SECTION 401(A) 0 UNITED UNION OF ROOFERS LOCAL 8 - ANNUITY FUND 12-11 43RD AVENUE LONG ISLAND CITY NY 11101 116011299 PROVIDES ANNUITY BENEFITS TO ELIGIBLE PARTICIPANTS NY SECTION 401(A) 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 UNITED UNION OF ROOFERS LOCAL 8 K 67500 RENTAL AGREEMENT UNITED UNION OF ROOFERS LOCAL 8 Q 11537 PROPORTIONATE SHARE OF EXPENSES UNITED UNION OF ROOFERS LOCAL 8 O 275351 PROPORTIONATE SHARE OF EXPENSES UNITED UNION OF ROOFERS LOCAL 8 - JOINT APPRENTICE COMMITTEE Q 12333 PROPORTIONATE SHARE OF EXPENSES UNITED UNION OF ROOFERS LOCAL 8 - JOINT APPRENTICE COMMITTEE O 25112 PROPORTIONATE SHARE OF EXPENSES UNITED UNION OF ROOFERS LOCAL 8 - LABOR MANAGEMENT COMMITTEE N 196 PROPORTIONATE SHARE OF EXPENSES UNITED UNION OF ROOFERS LOCAL 8 - LABOR MANAGEMENT COMMITTEE O 1219 PROPORTIONATE SHARE OF EXPENSES UNITED UNION OF ROOFERS LOCAL 8 - LABOR MANAGEMENT COMMITTEE Q 7000 PROPORTIONATE SHARE OF EXPENSES UNITED UNION OF ROOFERS LOCAL 8 - PENSION FUND Q 94046 PROPORTIONATE SHARE OF EXPENSES UNITED UNION OF ROOFERS LOCAL 8 - PENSION FUND O 2355 PROPORTIONATE SHARE OF EXPENSES UNITED UNION OF ROOFERS LOCAL 8 - PENSION FUND N 378 PROPORTIONATE SHARE OF EXPENSES UNITED UNION OF ROOFERS LOCAL 8 - ANNUITY FUND Q 130415 PROPORTIONATE SHARE OF EXPENSES UNITED UNION OF ROOFERS LOCAL 8 - ANNUITY FUND N 5292 PROPORTIONATE SHARE OF EXPENSES UNITED UNION OF ROOFERS LOCAL 8 - ANNUITY FUND O 32969 PROPORTIONATE SHARE OF EXPENSES