COMPOSITION ROOFERS UNION LOCAL 30 COMBINED HEALTH & WELFARE PLAN: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: COMPOSITION ROOFERS UNION LOCAL 30 COMBINED HEALTH & WELFARE PLAN (EIN 23-2258631)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-11-06
IRS object ID: 202303109349302130
Schema version: 2022v5.0
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
Form 990
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-06T12:08:44-06:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	222951202	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MSPC CPAS & ADVISORS PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	340 NORTH AVENUE EAST	AddressLine1Txt
City	CRANFORD	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	070162496	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	232258631	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ROOFERS UNION LOCAL 30	BusinessNameLine1Txt
Business Name Line2	COMBINED HEALTH AND WELFARE FUND	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	COMP	BusinessNameControlTxt
Phone	8772808874	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 4600	AddressLine1Txt
City	TROY	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48099	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SHAWN MCCULLOUGH	PersonNm
Person Title	TRUSTEE	PersonTitleTxt
Phone	2153318770	PhoneNum
Signature	2023-11-06	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	SHAWN	PersonFirstNm
Person Last	MCCULLOUGH	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	PATRICK M TROMBETTA CPA	PreparerPersonNm
PTIN	P00450410	PTIN
Phone	9082727000	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	SHAWN MCCULLOUGH	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6447 TORRESDALE AVENUE	AddressLine1Txt
City	PHILADELPHIA	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	191353320	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$33,259,397	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1952	FormationYr
Legal Domicile State	PA	LegalDomicileStateCd
Activity Or Mission	THE ORGANIZATION IS THE TRUST FOR A HEALTH AND WELFARE BENEFIT PLAN. THE PLAN PROVIDES BENEFITS TO ELIGIBLE INDIVIDUALS EMPLOYED UNDER THE TERMS OF COLLECTIVE BARGAINING AGREEMENTS WITH CONTRACTING EMPLOYERS.	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	23	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	$16,562,603	PYProgramServiceRevenueAmt
CY Program Service Revenue	$16,211,360	CYProgramServiceRevenueAmt
PY Investment Income	$409,427	PYInvestmentIncomeAmt
CY Investment Income	$416,278	CYInvestmentIncomeAmt
PY Other Revenue	$803,926	PYOtherRevenueAmt
CY Other Revenue	$877,246	CYOtherRevenueAmt
PY Total Revenue	$17,775,956	PYTotalRevenueAmt
CY Total Revenue	$17,504,884	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$14,392,519	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$13,871,065	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$53,729	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$32,349	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$461,801	PYOtherExpensesAmt
CY Other Expenses	$404,336	CYOtherExpensesAmt
PY Total Expenses	$14,908,049	PYTotalExpensesAmt
CY Total Expenses	$14,307,750	CYTotalExpensesAmt
PY Revenues Less Expenses	$2,867,907	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$3,197,134	CYRevenuesLessExpensesAmt
Total Assets BOY	$21,811,142	TotalAssetsBOYAmt
Total Assets EOY	$22,528,081	TotalAssetsEOYAmt
Total Liabilities BOY	$447,640	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$376,507	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$21,363,502	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$22,151,574	NetAssetsOrFundBalancesEOYAmt
Mission	THE ORGANIZATION IS THE TRUST FOR A HEALTH AND WELFARE BENEFIT PLAN.THE PLAN PROVIDES BENEFITS TO ALL ELIGIBLE PARTICIPANTS AND DEPENDENTS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	FUNDED HEALTH AND WELFARE BENEFITS FOR ELIGIBLE PARTICIPANTS OF THE UNITED UNION OF ROOFERS, WATERPROOFERS AND ALLIED WORKERS, LOCAL UNION 30.	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	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	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	3	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	23	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
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
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
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	4	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	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	Yes (1)	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	BENESYS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8772808874	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	700 TOWER DRIVE SUITE 300	AddressLine1Txt
City	TROY	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48098	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
TOM PEDRICK
UNION TRUSTEE	10.00	Yes (X)	$0	$0	$0
RICH HARVEY
EMPLOYER TRUSTEE	10.00	Yes (X)	$0	$0	$0
THOMAS MANNA
EMPLOYER TRUSTEE	10.00	Yes (X)	$0	$0	$0
ED DEANGELIS
EMPLOYER TRUSTEE	10.00	Yes (X)	$0	$0	$0
SHAWN MCCULLOUGH
FORMER UNION TRUSTEE	10.00	Yes (X)	$0	$170,993	$67,655
CLARK SHILEY
FORMER UNION TRUSTEE	10.00	Yes (X)	$0	$97,506	$63,732
BRIAN PLEIS
UNION TRUSTEE	10.00	Yes (X)	$0	$95,024	$61,117

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$363,523	TotReportableCompRltdOrgAmt
Total Other Compensation	$192,504	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

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BENESYS	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	700 TOWER DRIVE SUITE 300	AddressLine1Txt
City	TROY	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	480982808	ZIPCd

Field	Value	IRS element (for citing)
Services	THIRD PARTY ADMINISTRATOR	ServicesDesc
Compensation	$215,379	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYERS CONTRIBUTIONS	900099	$15,252,113	$15,252,113
RETIREES CONTRIBUTIONS	900099	$959,247	$959,247

Field	Value	IRS element (for citing)
Total Program Service Revenue	$16,211,360	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$404,773	TotalRevenueColumnAmt
Exclusion	$404,773	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$15,766,018	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$15,754,513	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$11,505	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$11,505	TotalRevenueColumnAmt
Exclusion	$11,505	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
OTHER INCOME	900099	$871,302	$871,302
LATE CHARGES & CONTRACTOR SETTLEM	900099	$5,944	$5,944

Field	Value	IRS element (for citing)
Other Revenue Total	$877,246	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$17,504,884	TotalRevenueColumnAmt
Related Or Exempt Func Income	$17,088,606	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$416,278	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$13,871,065	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$17,256	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$9,651	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$5,442	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$215,379	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$40,836	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$39,862	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$21,970	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$38,000	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$651	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$4,073	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$1,183	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$9,708	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
PRINTING AND POSTAGE	$16,966
BANK CHARGES	$13,191
PCORI FEE	$1,721
TELEPHONE	$796

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$14,307,750	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$275,622	BOYAmt
EOY	$292,798	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$3,398,539	BOYAmt
EOY	$7,747,203	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,820,937	BOYAmt
EOY	$1,563,597	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$798,785	BOYAmt
EOY	$33,640	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$15,462,015	BOYAmt
EOY	$12,745,993	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$55,244	BOYAmt
EOY	$144,850	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$21,811,142	BOYAmt
EOY	$22,528,081	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$138,340	BOYAmt
EOY	$85,007	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$309,300	BOYAmt
EOY	$291,500	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$447,640	BOYAmt
EOY	$376,507	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	$21,363,502	BOYAmt
EOY	$22,151,574	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$21,363,502	BOYAmt
EOY	$22,151,574	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$21,811,142	BOYAmt
EOY	$22,528,081	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$3,197,134	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$2,409,062	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
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)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

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 Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	BENEFIT CLAIMS PAYABLE	Desc
Amt	$291,500	Amt

Field	Value	IRS element (for citing)
Total Liability	$291,500	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$15,081,602	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$2,409,062	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$2,409,062	RevenueNotReportedAmt
Revenue Subtotal	$17,490,664	RevenueSubtotalAmt
Investment Expenses Not Incld	$14,220	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$14,220	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$17,504,884	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$14,311,330	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$14,311,330	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$14,220	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	-$17,800	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	-$3,580	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$14,307,750	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART X, LINE 2:

THE PLAN HAS OBTAINED A DETERMINATION LETTER IN WHICH THE INTERNAL REVENUE SERVICE STATED THAT THE PLAN, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR AND THE PLAN'S TAX COUNSEL BELIEVE THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. 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 ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 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 CLAIMS PAYABLE -17,800.

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
SHAWN MCCULLOUGH
FORMER UNION TRUSTEE	$0	$170,993	$0	$0	$0	$0	$0	$40,265	$0	$27,390	$0	$238,648	$0	$0
CLARK SHILEY
FORMER UNION TRUSTEE	$0	$97,506	$0	$0	$0	$0	$0	$37,932	$0	$25,800	$0	$161,238	$0	$0
BRIAN PLEIS
UNION TRUSTEE	$0	$95,024	$0	$0	$0	$0	$0	$36,377	$0	$24,740	$0	$156,141	$0	$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	AN OFFICER IS PROVIDED A CLIENT COPY OF FORM 990 TO REVIEW PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	THIS ORGANIZATION IS AN EMPLOYEE BENEFIT PLAN COVERED BY THE EMPLOYEE RETIREMENT INCOME SECURITY ACT. SECTIONS 404 AND 406 OF THAT ACT PROVIDE THE LEGAL STANDARD AND PROCEDURES WITH REGARD TO CONFLICTS OF INTEREST FOR THE BOARD OF TRUSTEES. THE TRUSTEES HAVE A STATUTORY DUTY UNDER ERISA TO AVOID CONFLICTS AND TO REPORT THEM WHEN THEY OCCUR.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION PROVIDES GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST.
FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC	RICH HARVEY - 414 RECTOR STREET, PHILADELPHIA, PA 19128. THOMAS MANNA - 2083 JACKSONVILLE JOBSTOWN RD, JOBSTOWN, NJ 08041. ED DEANGELIS - 633 DUNKSFERRY ROAD, BENSALEM, PA 19020.
FORM 990, PART XII, LINE 2C	THE BOARD OF TRUSTEES ARE IN CHARGE OF OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT AUDITORS.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Controlled OrganizationControlledOrganizationInd
ROOFERS UNION LOCAL 30 COMBINED PENSION PLAN
700 TOWER DRIVE NO 300	TROY	MI	48098	236289069	TO PROVIDE PENSION BENEFITS FOR ELIGIBLE PARTICIPANTS.	PA	SECTION 401(A)	0
ROOFERS UNION LOCAL 30 COMBINED ANNUITY PLAN
700 TOWER DRIVE NO 300	TROY	MI	48098	232567112	TO PROVIDE ANNUITY BENEFITS FOR ELIGIBLE PARTICIPANTS.	PA	SECTION 401(A)	0
ROOFERS UNION LOCAL 30
6447 TORRESDALE AVENUE	PHILADELPHIA	PA	191353320	231175040	TO REPRESENT MEMBERS IN DEALING WITH BUILDING CONTRACTORS AND NEGOTIATING	PA	SECTION 501 (C) (5)	0
ROOFERS UNION LOCAL 30 APPRENTICE FUND
700 TOWER DRIVE NO 300	TROY	MO	48098	232151589	TO TRAIN AND EDUCATE PEOPLE IN ROOFING, WATERPROOFING AND DAMP PROOFING	PA	SECTION 501 (C) (5)	0
ROOFERS LOCAL 30 CLUB
6447 TORRESDALE AVENUE	PHILADELPHIA	PA	191353320	474102746	TO PROVIDE SOCIAL, HEALTH RELATED AND EDUCATIONAL EVENTS FOR MEMBERS.	PA	SECTION 501 (C) (3)	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	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	ROOFERS UNION LOCAL 30 - PENSION FUND	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	P	TransactionTypeTxt
Involved	$52,929	InvolvedAmt
Method Of Amount Determination	VARIOUS ALLOCATION FACTORS	MethodOfAmountDeterminationTxt