ROOFERS LOCAL 74203 WELFARE FUND: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- ROOFERS LOCAL 74203 WELFARE FUND (EIN 16-0836163)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-01-19
- IRS object ID
- 201610199349300701
- Schema version
- 2014v6.0
- 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 | 2016-01-19T07:22:50-06:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 471793720 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARCARA ZUCARELLI LENDA & STRAKA CPAS PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5214 MAIN ST STE 200 | AddressLine1Txt |
| City | WILLIAMSVILLE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14221 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 160836163 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROOFERS LOCAL NO 74203 | BusinessNameLine1Txt |
| Business Name Line2 | WELFARE FUND | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ROOF | BusinessNameControlTxt |
| Phone | 7168280488 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2800 CLINTON STREET | AddressLine1Txt |
| City | WEST SENECA | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14224 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BERNADINE I MAGNEY | PersonNm |
| Person Title | FUND ADMINISTRATOR | PersonTitleTxt |
| Phone | 7168280488 | PhoneNum |
| Signature | 2016-01-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID ARCARA CPA | PreparerPersonNm |
| PTIN | P00165827 | PTIN |
| Phone | 7166342722 | PhoneNum |
| Preparation | 2016-01-19 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BERNADINE MAGNEY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2800 CLINTON STREET | AddressLine1Txt |
| City | WEST SENECA | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14224 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $15,312,837 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.ROOFERSLOC74-203FUNDS.COM | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1958 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE MEDICAL, DENTAL, VISION, DISABILITY, AND DEATH BENEFITS TO ELIGIBLE PARTICIPANTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 3 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,413,803 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,720,550 | CYProgramServiceRevenueAmt |
| PY Investment Income | $916,305 | PYInvestmentIncomeAmt |
| CY Investment Income | $929,833 | CYInvestmentIncomeAmt |
| PY Other Revenue | $18,775 | PYOtherRevenueAmt |
| CY Other Revenue | $14,153 | CYOtherRevenueAmt |
| PY Total Revenue | $3,348,883 | PYTotalRevenueAmt |
| CY Total Revenue | $3,664,536 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $2,655,098 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $2,333,381 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $151,406 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $163,255 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $222,546 | PYOtherExpensesAmt |
| CY Other Expenses | $250,402 | CYOtherExpensesAmt |
| PY Total Expenses | $3,029,050 | PYTotalExpensesAmt |
| CY Total Expenses | $2,747,038 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $319,833 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $917,498 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,824,505 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,917,855 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $581,010 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $538,772 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,243,495 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,379,083 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE MEDICAL, DENTAL, VISION, DISABILITY, AND DEATH BENEFITS TO ELIGIBLE PARTICIPANTS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | THE FUND PROVIDED MEDICAL BENEFITS TO MEMBERS, INCLUDING HEALTH, MEDICAL EXPENSE REIMBURSEMENT, DISABILITY, DEATH BENEFITS AND DENTAL AND VISION COVERAGE TO ELIGIBLE PARTICIPANTS. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 322 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 3 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BERNADINE I MAGNEY | PersonNm |
| Phone | 7168280488 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2800 CLINTON STREET | AddressLine1Txt |
| Address Line2 | 2800 CLINTON STREET | AddressLine2Txt |
| City | WEST SENECA | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14224 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| JOHN BERNAS | |||||||
| UNION TRUSTE | 2.00 | 44.00 | Yes (X) | $0 | $76,595 | $42,259 | |
| DANIEL RICHARDSON | |||||||
| UNION TRUSTE | 2.00 | 40.00 | Yes (X) | $0 | $49,633 | $29,244 | |
| NICHOLAS GECHELL | |||||||
| UNION TRUSTE | 2.00 | 20.00 | Yes (X) | $824 | $26,860 | $19,468 | |
| PAUL JOHNSEN | |||||||
| UNION TRUSTE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ANTHONY BYRNE | |||||||
| CHAIRMAN/EMP | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN EMBOW | |||||||
| EMPLOYER TRU | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| PETER GRIFFITHS | |||||||
| EMPLOYER TRU | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| STEPHEN SANDERS | |||||||
| EMPLOYER TRU | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| BERNADINE MAGNEY | |||||||
| FUND ADMINIS | 20.00 | $66,880 | $0 | $33,654 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $67,704 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $153,088 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $124,625 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Business Name Line2ContractorName/BusinessName/BusinessNameLine2Txt | Address Line1ContractorAddress/USAddress/AddressLine1Txt | Address Line2ContractorAddress/USAddress/AddressLine2Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|---|---|
| KALEIDA HEALTH INC | |||||||
| KALEIDA HEALTH INC | PO BOX 1392 | PO BOX 1392 | BUFFALO | NY | 14240 | MEDICAL CLAIMS | $379,186 |
| CAREMARK | |||||||
| PO BOX 847830 | PO BOX 847830 | PO BOX 847830 | DALLAS | TX | 75284 | MEDICAL CLAIMS | $294,684 |
| EXCELLUS HEALTH PLAN INC | |||||||
| EXCELLUS HEALTH PLAN INC | 2495 MAIN STREET | 2495 MAIN STREET | BUFFALO | NY | 14207 | MEDICAL CLAIMS | $128,764 |
| UNITED HEALTH SERVICES HOSPITAL | |||||||
| UNITED HEALTH SERVICES HOSPITAL | PO BOX 5214 | PO BOX 5214 | BINGHAMTON | NY | 13902 | MEDICAL CLAIMS | $109,107 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 900099 | $2,677,137 | $2,677,137 |
| PARTICIPANT CONTRIBUTIONS | 900099 | $43,413 | $43,413 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,720,550 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $227,745 | TotalRevenueColumnAmt |
| Exclusion | $227,745 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $12,350,389 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $11,648,301 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $702,088 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $702,088 | TotalRevenueColumnAmt |
| Exclusion | $702,088 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RX REBATES | 900099 | $12,318 | $12,318 |
| MISCELLANEOUS | 900099 | $1,189 | $1,189 |
| CLASS ACTION PROCEEDS | 900099 | $646 | $646 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $14,153 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,664,536 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,734,703 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $929,833 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,333,381 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,676 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,187 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,169 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,274 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,949 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,465 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,160 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,100 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,333 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,183 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,978 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,201 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,862 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,120 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,747,038 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,354 | BOYAmt |
| EOY | $202,434 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,010,402 | BOYAmt |
| EOY | $1,160,376 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $268,244 | BOYAmt |
| EOY | $281,771 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $41,181 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $39,297 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,747 | BOYAmt |
| EOY | $1,884 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,399,922 | BOYAmt |
| EOY | $9,204,757 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,836 | BOYAmt |
| EOY | $66,633 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,824,505 | BOYAmt |
| EOY | $10,917,855 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $703 | BOYAmt |
| EOY | $31,825 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $580,307 | BOYAmt |
| EOY | $506,947 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $581,010 | BOYAmt |
| EOY | $538,772 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,243,495 | BOYAmt |
| EOY | $10,379,083 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,243,495 | BOYAmt |
| EOY | $10,379,083 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,824,505 | BOYAmt |
| EOY | $10,917,855 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $917,498 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$781,910 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $41,181 | OtherCostOrOtherBasisAmt |
| Depreciation | $39,297 | DepreciationAmt |
| Book Value | $1,884 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,884 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO BROKER | $495,967 |
| DUE TO RELATED FUNDS | $10,980 |
| DUE TO ROOFERS LOCAL 74 ANNUITY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $506,947 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,831,526 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$781,910 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$781,910 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,613,436 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $51,100 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $51,100 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,664,536 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,695,938 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $2,695,938 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $51,100 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $51,100 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,747,038 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION 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 FUND, AND HAS CONCLUDED THAT AS OF JUNE 30, 2015 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIOD IN PROGRESS. PLAN MANAGEMENT BELIEVES THAT THE FUND IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR THE YEARS PRIOR TO JUNE 30, 2012. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF FORM 990 IS PROVIDED TO EACH MEMBER OF THE BOARD OF TRUSTEES FOR REVIEW AND APPROVAL PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE CONFLICT OF INTEREST POLICY IS DISCUSSED ANNUALLY AT A BOARD OF TRUSTEES MEETING. OFFICERS, TRUSTEES, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANY ISSUES THAT MAY GIVE RISE TO A CONFLICT TO THE FUND ADMINISTRATOR. THE POTENTIAL CONFLICT WILL THEN BE PRESENTED TO THE ENTIRE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF TRUSTEES DETERMINES THE COMPENSATION OF THE FUND ADMINISTRATOR, AS WELL AS ANY OTHER PAYMENTS MADE TO OFFICERS, TRUSTEES, OR KEY EMPLOYEES. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE BOARD OF TRUSTEES DETERMINES THE COMPENSATION OF THE FUND ADMINISTRATOR, AS WELL AS ANY OTHER PAYMENTS MADE TO OFFICERS, TRUSTEES, OR KEY EMPLOYEES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE FUND MAKES CERTAIN OF ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC ON THE WEBSITE AND OTHERS UPON REQUEST. THE FUND MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO PARTICIPANTS OF THE FUND UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Business Name Line2DisregardedEntityName/BusinessNameLine2Txt | Address Line1USAddress/AddressLine1Txt | Address Line2USAddress/AddressLine2Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| ROOFERS LOCAL UNION NO 74 | |||||||||||
| ROOFERS LOCAL UNION NO 74 | 2800 CLINTON STREET | 2800 CLINTON STREET | WEST SENECA | NY | 14224 | 160390120 | SPONSOR | NY | 501C5 | N/A | false |
| ROOFERS LOCAL UNION NO 203 | |||||||||||
| ROOFERS LOCAL UNION NO 203 | 32 WEST STATE STREET | 32 WEST STATE STREET | BINGHAMTON | NY | 13901 | 166073025 | SPONSOR | NY | 501C5 | N/A | false |
| ROOFERS LOCAL NO 74 JATC FUND | |||||||||||
| ROOFERS LOCAL NO 74 JATC FUND | 2800 CLINTON STREET | 2800 CLINTON STREET | WEST SENECA | NY | 14224 | 166036596 | EMPLOYER | NY | 501C5 | N/A | false |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (15 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|
| ARRIC CORPORATION | ||
| CONTRACTOR | N/A | false |
| CHARLES F EVANS CO INC | ||
| CONTRACTOR | N/A | false |
| ELMER W DAVIS INC | ||
| CONTRACTOR | N/A | false |
| DURANT ASSOCIATES LLC | ||
| CONTRACTOR | N/A | false |
| FARRELL ROOFING | ||
| CONTRACTOR | N/A | false |
| GROVE ROOFING SVC'S INC | ||
| CONTRACTOR | N/A | false |
| JAMESON ROOFING CO INC | ||
| CONTRACTOR | N/A | false |
| JOSEPH SANDERS & SONS | ||
| CONTRACTOR | N/A | false |
| JOSAL SYRACUSE INC | ||
| CONTRACTOR | N/A | false |
| KALKREUTH ROOFING & | ||
| CONTRACTOR | N/A | false |
| KB SERVICES LLC | ||
| CONTRACTOR | N/A | false |
| NEW BRITAIN ROOFING CO | ||
| CONTRACTOR | N/A | false |
| PROGRESSIVE ROOFING INC | ||
| CONTRACTOR | N/A | false |
| WEAVER METAL & RFG CO | ||
| CONTRACTOR | N/A | false |
| WEATHERMASTER ROOFING CO | ||
| CONTRACTOR | N/A | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |
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