NATIONAL ROOFERS UNION & EMPLOYERS JOINT HEALTH & WELFARE FUND: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL ROOFERS UNION & EMPLOYERS JOINT HEALTH & WELFARE FUND (EIN 51-0210922)
- Tax period
- 2023-06-01 to 2024-05-31
- Filed
- 2025-02-03
- IRS object ID
- 202520349349301657
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-02-03T12:45:35-06:00 | ReturnTs |
| Tax Period End | 2024-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 320043599 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEGACY PROFESSIONALS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4 WESTBROOK CORPORATE CTR STE 700 | AddressLine1Txt |
| City | WESTCHESTER | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60154 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 510210922 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL ROOFERS UNION & EMPLOYERS | BusinessNameLine1Txt |
| Business Name Line2 | JOINT HEALTH & WELFARE FUND | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 9528540795 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3001 METRO DRIVE 500 | AddressLine1Txt |
| City | BLOOMINGTON | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55425 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN PLESCIA | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 9528540795 | PhoneNum |
| Signature | 2025-02-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHAEL F TIBERI | PreparerPersonNm |
| PTIN | P01655011 | PTIN |
| Phone | 3123680500 | PhoneNum |
| Preparation | 2025-02-03 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOHN PLESCIA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3001 METRO DRIVE 500 | AddressLine1Txt |
| City | BLOOMINGTON | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55425 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $17,909,000 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.NATIONALROOFERSHEALTH.COM | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1976 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE HEALTH BENEFITS | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $11,465,671 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $11,755,863 | CYProgramServiceRevenueAmt |
| PY Investment Income | $796,269 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,029,114 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $290 | CYOtherRevenueAmt |
| PY Total Revenue | $12,261,940 | PYTotalRevenueAmt |
| CY Total Revenue | $12,785,267 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $7,295,411 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $10,153,345 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $557,016 | PYOtherExpensesAmt |
| CY Other Expenses | $539,933 | CYOtherExpensesAmt |
| PY Total Expenses | $7,852,427 | PYTotalExpensesAmt |
| CY Total Expenses | $10,693,278 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,409,513 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,091,989 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $29,435,272 | TotalAssetsBOYAmt |
| Total Assets EOY | $32,905,095 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $14,913 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $8,767 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $29,420,359 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $32,896,328 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDE HEALTH BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILSON MCSHANE CORP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9528540795 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3001 METRO DRIVE SUITE 500 | AddressLine1Txt |
| City | BLOOMINGTON | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55425 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt |
|---|---|---|---|---|---|---|
| JOHN PLESCIA | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JEFFREY EPPENSTEIN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $187,147 | $56,897 | 35.00 |
| KINSEY ROBINSON | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $162,591 | $31,240 | 13.00 |
| MITCHELL TERHAAR | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $354,372 | $74,600 | 35.00 |
| DENNIS CONWAY | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LYNN PRICE | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $704,110 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $162,737 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CIGNA | |||||
| 8505 EAST ORCHARD ROAD | GREENWOOD VILLAGE | CO | 80111 | MEDICAL PPO PROVIDER | $329,150 |
| WILSON MCSHANE CORPORATION | |||||
| 3001 METRO DRIVE SUITE 500 | BLOOMINGTON | MN | 55425 | THIRD PARTY ADMINISTRATOR | $294,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 900099 | $11,317,092 | $11,317,092 |
| PRESCRIPTION DRUG REBATES | 900099 | $386,367 | $386,367 |
| PARTICIPANT CONTRIBUTIONS | 900099 | $40,359 | $40,359 |
| STOP LOSS REFUNDS | 900099 | $12,045 | $12,045 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $11,755,863 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,124,367 | TotalRevenueColumnAmt |
| Exclusion | $1,124,367 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,028,480 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,123,733 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$95,253 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$95,253 | TotalRevenueColumnAmt |
| Exclusion | -$95,253 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CLASS ACTION SETTLEMENT | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $290 | TotalRevenueColumnAmt |
| Exclusion | $290 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $290 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,785,267 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,755,863 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,029,404 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,153,345 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $301,500 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,856 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,598 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,300 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,916 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,385 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,675 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,964 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| MISCELLANEOUS | $18,057 |
| FEES MANDATED BY ACA | $4,682 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,693,278 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,924,157 | BOYAmt |
| EOY | $1,327,912 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,682,599 | BOYAmt |
| EOY | $1,188,990 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,398,072 | BOYAmt |
| EOY | $1,213,680 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,788,712 | BOYAmt |
| EOY | $25,996,421 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,641,732 | BOYAmt |
| EOY | $3,178,092 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,435,272 | BOYAmt |
| EOY | $32,905,095 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,913 | BOYAmt |
| EOY | $8,767 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,913 | BOYAmt |
| EOY | $8,767 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,420,359 | BOYAmt |
| EOY | $32,896,328 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,420,359 | BOYAmt |
| EOY | $32,896,328 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,435,272 | BOYAmt |
| EOY | $32,905,095 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,091,989 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,383,980 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| CLOSED END INVESTMENT COMPANIES | $2,286,815 | F |
| COMMINGLED MORTGAGE FUND | $891,277 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $3,178,092 | TotalBookValueSecuritiesAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $14,138,947 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,383,980 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $1,383,980 | RevenueNotReportedAmt |
| Revenue Subtotal | $12,754,967 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $30,300 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $30,300 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $12,785,267 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $10,662,978 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $10,662,978 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $30,300 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $30,300 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $10,693,278 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE PLAN TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MITCHELL TERHAAR | ||||||||||||||
| TRUSTEE | $0 | $223,191 | $0 | $0 | $0 | $131,181 | $0 | $33,479 | $0 | $41,121 | $0 | $428,972 | $0 | $0 |
| JEFFREY EPPENSTEIN | ||||||||||||||
| TRUSTEE | $0 | $173,593 | $0 | $0 | $0 | $13,554 | $0 | $26,039 | $0 | $30,858 | $0 | $244,044 | $0 | $0 |
| KINSEY ROBINSON | ||||||||||||||
| TRUSTEE | $0 | $65,576 | $0 | $0 | $0 | $97,015 | $0 | $9,836 | $0 | $21,404 | $0 | $193,831 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | WHILE THE BOARD OF TRUSTEES RETAINS THE ULTIMATE RESPONSIBILITY, THEY HAVE DELEGATED THE DAY TO DAY MANAGEMENT DUTIES TO WILSON MCSHANE CORP, AS THIRD PARTY ADMINISTRATOR OF THE FUND. |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF THE FORM 990 IS PROVIDED TO AND REVIEWED BY THE ORGANIZATION'S ENTIRE GOVERNING BODY BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | FUND PERSONNEL HAVE THE CONTINUING RESPONSIBILITY TO SCRUTINIZE THEIR TRANSACTIONS AND OUTSIDE BUSINESS INTERESTS AND RELATIONSHIPS FOR POTENTIAL CONFLICTS AND TO IMMEDIATELY MAKE SUCH DISCLOSURES. IN ANY DETERMINATION BY THE TRUSTEES OF A CONFLICT OF INTEREST, THE PERSON WITH THE CONFLICT OF INTEREST SHALL BE EXCLUDED FROM THE DISCUSSION AND DETERMINATION OF SUCH CONFLICT. DISCLOSURE OF A CONFLICT OF INTEREST SHOULD BE MADE TO THE ADMINISTRATIVE MANAGER, WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE TRUSTEES OR A DULY CONSTITUTED COMMITTEE THEREOF. DISCLOSURE INVOLVING TRUSTEES SHOULD BE MADE TO THE CHAIRMAN OF THE BOARD OF TRUSTEES, WHO SHALL BRING THESE MATTERS TO THE TRUSTEES OR A DULY CONSTITUTED COMMITTEE THEREOF. THE TRUSTEES OR A DULY CONSTITUTED COMMITTEE THEREOF SHALL DETERMINE WHETHER A CONFLICT EXISTS AND, IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR AND REASONABLE TO THE FUND. THE DECISION OF THE TRUSTEES OR A DULY CONSTITUTED COMMITTEE THEREOF ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN SHALL BE THE WELFARE OF THE PLAN AND THE ADVANCEMENT OF ITS PURPOSE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (11 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|
| OKLAHOMA ROOFERS JATC | |
| CONTRIBUTING EMPLOYER | 0 |
| ROOFERS LOCAL UNION #162 | |
| CONTRIBUTING EMPLOYER | 0 |
| ROOFERS LOCAL UNION #182 | |
| CONTRIBUTING EMPLOYER | 0 |
| ROOFERS LOCAL UNION #182 JATC | |
| CONTRIBUTING EMPLOYER | 0 |
| UNITED UNION OF ROOFERS | |
| CONTRIBUTING EMPLOYER | 0 |
| ROOFERS LOCAL UNION #136 | |
| CONTRIBUTING EMPLOYER | 0 |
| ROOFERS LOCAL UNION #91 | |
| CONTRIBUTING EMPLOYER | 0 |
| ROOFERS LOCAL UNION #143 | |
| CONTRIBUTING EMPLOYER | 0 |
| ROOFERS LOCAL UNION #58 | |
| CONTRIBUTING EMPLOYER | 0 |
| NV ROOFERS JATC | |
| CONTRIBUTING EMPLOYER | 0 |
| ROOFERS LOCAL UNION #20 JATC | |
| CONTRIBUTING EMPLOYER | 0 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (43 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|
| A W FARRELL & SON INC | |
| CONTRIBUTING EMPLOYER | 0 |
| BLUE CHIP ROOFING & WTRPFG LLC | |
| CONTRIBUTING EMPLOYER | 0 |
| CENTRAL STATES ROOFING | |
| CONTRIBUTING EMPLOYER | 0 |
| CHRISTEN DETROIT | |
| CONTRIBUTING EMPLOYER | 0 |
| COMMERCIAL ROOFERS | |
| CONTRIBUTING EMPLOYER | 0 |
| CRIBBS INC | |
| CONTRIBUTING EMPLOYER | 0 |
| DRYSPACE INC | |
| CONTRIBUTING EMPLOYER | 0 |
| DSRC SERVICES LLC | |
| CONTRIBUTING EMPLOYER | 0 |
| DUNMORE ROOFING | |
| CONTRIBUTING EMPLOYER | 0 |
| EAGLE ROOFING | |
| CONTRIBUTING EMPLOYER | 0 |
| EBERHARD SOUTHWEST | |
| CONTRIBUTING EMPLOYER | 0 |
| ECO UNION ROOFING | |
| CONTRIBUTING EMPLOYER | 0 |
| ELMER W DAVIS | |
| CONTRIBUTING EMPLOYER | 0 |
| FLYNN MIDWESTLP-NEBRASKA | |
| CONTRIBUTING EMPLOYER | 0 |
| FOURSQUARE ROOFS & WALLS INC | |
| CONTRIBUTING EMPLOYER | 0 |
| FRED CHRISTEN | |
| CONTRIBUTING EMPLOYER | 0 |
| KIRBERG ROOFING | |
| CONTRIBUTING EMPLOYER | 0 |
| LOS ALAMOS NATIONAL SECURITY L | |
| CONTRIBUTING EMPLOYER | 0 |
| NILES INDUSTRIAL COATINGS LLC | |
| CONTRIBUTING EMPLOYER | 0 |
| PAE | |
| CONTRIBUTING EMPLOYER | 0 |
| PARADIGM ROOFING CONTRACTORS INC | |
| CONTRIBUTING EMPLOYER | 0 |
| ROTH BROS INC | |
| CONTRIBUTING EMPLOYER | 0 |
| RSS NASHVILLE INC | |
| CONTRIBUTING EMPLOYER | 0 |
| RSS ROOFING SERVICES SOLUTIONS | |
| CONTRIBUTING EMPLOYER | 0 |
| SCHREIBER CORPORATION | |
| CONTRIBUTING EMPLOYER | 0 |
| SOUTHWESTERN ROOFING & METAL | |
| CONTRIBUTING EMPLOYER | 0 |
| STANDARD ROOFING & SHEET METAL | |
| CONTRIBUTING EMPLOYER | 0 |
| SUPERIOR ROOFING | |
| CONTRIBUTING EMPLOYER | 0 |
| SW RESTORATION & WATERPROOFING | |
| CONTRIBUTING EMPLOYER | 0 |
| SW SPECIALTY CONTR LLC | |
| CONTRIBUTING EMPLOYER | 0 |
| T & K ROOFING COMPANYINC | |
| CONTRIBUTING EMPLOYER | 0 |
| TECHNICOAT WATERPROOFING | |
| CONTRIBUTING EMPLOYER | 0 |
| TECTA AMERICA SE LLC | |
| CONTRIBUTING EMPLOYER | 0 |
| TEXAS UNION ROOFING | |
| CONTRIBUTING EMPLOYER | 0 |
| THE ORIGINAL ROOFING COMPANY | |
| CONTRIBUTING EMPLOYER | 0 |
| TRIPLE M ROOFING COMPANY | |
| CONTRIBUTING EMPLOYER | 0 |
| UTAH TILE & ROOFING INC | |
| CONTRIBUTING EMPLOYER | 0 |
| VAUGHAN ROOFING & SHEET METAL | |
| CONTRIBUTING EMPLOYER | 0 |
| WATKINS ROOFING INC | |
| CONTRIBUTING EMPLOYER | 0 |
| WESTERN SINGLE PLY | |
| CONTRIBUTING EMPLOYER | 0 |
| STAR ROOFING | |
| CONTRIBUTING EMPLOYER | 0 |
| PINNACLE WATERPROOFING SOLUTIONS | |
| CONTRIBUTING EMPLOYER | 0 |
| VAUGHAN ROOFING | |
| CONTRIBUTING EMPLOYER | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |