ROOFERS UNION LOCAL NO 70 INSURANCE FUND: Form 990, tax year 2025
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- Organization
- ROOFERS UNION LOCAL NO 70 INSURANCE FUND (EIN 38-2818643)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-09-01
- IRS object ID
- 202612449349300931
- Schema version
- 2025v4.0
- 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 | 2026-09-01T14:41:15-04:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 203920878 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BULTYNCK & CO PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15985 CANAL RD | AddressLine1Txt |
| City | CLINTON TOWNSHIP | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 480385021 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 382818643 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROOFERS UNION LOCAL NO 70 | BusinessNameLine1Txt |
| Business Name Line2 | INSURANCE TRUST FUND | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ROOF | BusinessNameControlTxt |
| Phone | 5175486554 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 TOWER DRIVE | AddressLine1Txt |
| City | TROY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48098 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK WOODWARD | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 5175487941 | PhoneNum |
| Signature | 2026-08-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHRISTOPHER SCOTT CPAPFS MST | PreparerPersonNm |
| PTIN | P00380614 | PTIN |
| Phone | 5862867300 | PhoneNum |
| Preparation | 2026-08-25 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARK WOODWARD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1451 OLD PINCKNEY ROAD | AddressLine1Txt |
| City | HOWELL | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48843 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $11,933,330 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1988 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | THE ROOFERS UNION LOCAL NO. 70 INSURANCE TRUST FUND IS CRAFTED FOR THE PURPOSE OF PROVIDING HEALTH INSURANCE BENEFITS AND LIFE INSURANCE THROUGH GROUP INSURANCE PREMIUMS AND SHORT-TERM DISABILITY BENEFITS ON A SELF- FUNDED BASIS UNDER A COLLECTIVELY BARGAINED AGREEMENT, ON BEHALF OF THE ROOFERS UNION LOCAL NO. 70, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 12 | TotalEmployeeCnt |
| Total Volunteers | 5 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,261,333 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,872,641 | CYProgramServiceRevenueAmt |
| PY Investment Income | $215,293 | PYInvestmentIncomeAmt |
| CY Investment Income | $314,455 | CYInvestmentIncomeAmt |
| PY Other Revenue | $10,784 | PYOtherRevenueAmt |
| CY Other Revenue | $11,634 | CYOtherRevenueAmt |
| PY Total Revenue | $5,487,410 | PYTotalRevenueAmt |
| CY Total Revenue | $6,198,730 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $5,453,179 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $5,980,133 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $66,657 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $48,356 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $171,137 | PYOtherExpensesAmt |
| CY Other Expenses | $187,571 | CYOtherExpensesAmt |
| PY Total Expenses | $5,690,973 | PYTotalExpensesAmt |
| CY Total Expenses | $6,216,060 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$203,563 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$17,330 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,900,820 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,061,548 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,325,857 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,331,718 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,574,963 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,729,830 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE ROOFERS UNION LOCAL NO. 70 INSURANCE TRUST FUND IS CRAFTED FOR THE PURPOSE OF PROVIDING HEALTH INSURANCE BENEFITS AND LIFE INSURANCE THROUGH GROUP INSURANCE PREMIUMS AND SHORT-TERM DISABILITY BENEFITS ON A SELF- FUNDED BASIS UNDER A COLLECTIVELY BARGAINED AGREEMENT, ON BEHALF OF THE ROOFERS UNION LOCAL NO. 70, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $5,980,133 | ExpenseAmt |
| Revenue | $5,872,640 | RevenueAmt |
| Desc | THE ROOFERS UNION LOCAL NO. 70 INSURANCE TRUST FUND IS CRAFTED FOR THE PURPOSE OF PROVIDING HEALTH INSURANCE BENEFITS AND LIFE INSURANCE THROUGH GROUP INSURANCE PREMIUMS AND SHORT-TERM DISABILITY BENEFITS ON A SELF- FUNDED BASIS UNDER A COLLECTIVELY BARGAINED AGREEMENT, ON BEHALF OF THE ROOFERS UNION LOCAL NO. 70, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT. | Desc |
| Total Program Service Expenses | $5,980,133 | TotalProgramServiceExpensesAmt |
| 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 |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| 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 With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| 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 | 6 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 12 | 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 |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | 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 | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | 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 | ROOFERS LOCAL NO 70 | PersonNm |
| Phone | 5175486554 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1451 OLD PINCKNEY | AddressLine1Txt |
| City | HOWELL | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48843 | 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 | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| CHARLES RUMSEY | ||||||
| TRUSTEE | 20.00 | Yes (X) | $30,568 | $0 | $0 | |
| TOM BLOOM | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NICK BOSWORTH | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JEREMY GAY | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KRISTINE COOK LINDSEY | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARK WOODWARD | ||||||
| CHAIRMAN | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $30,568 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BENESYS INC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 TOWER DRIVE | AddressLine1Txt |
| Address Line2 | SUITE 300 | AddressLine2Txt |
| City | TROY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48098 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | TPA | ServicesDesc |
| Compensation | $118,720 | 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 |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 525100 | $5,714,218 | $5,714,218 |
| SELF PAYMENT CONTRIBUTIONS | 525100 | $158,423 | $158,423 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,872,641 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $207,443 | TotalRevenueColumnAmt |
| Exclusion | $207,443 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,841,612 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,734,600 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $107,012 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $107,012 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $107,012 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| OTHER INCOME | 525100 | $5,397 | $5,397 |
| LIQUIDATED DAMAGES | 525100 | $3,597 | $3,597 |
| REIMBURSEMENT | 525100 | $2,640 | $2,640 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $11,634 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,198,730 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,979,653 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $219,077 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,980,133 | TotalAmt |
| Program Services | $5,980,133 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,568 | TotalAmt |
| Management And General | $30,568 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,626 | TotalAmt |
| Management And General | $2,626 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,593 | TotalAmt |
| Management And General | $3,593 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,270 | TotalAmt |
| Management And General | $4,270 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,299 | TotalAmt |
| Management And General | $7,299 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,416 | TotalAmt |
| Management And General | $66,416 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,983 | TotalAmt |
| Management And General | $1,983 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,560 | TotalAmt |
| Management And General | $46,560 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,524 | TotalAmt |
| Management And General | $14,524 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,250 | TotalAmt |
| Management And General | $12,250 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,279 | TotalAmt |
| Management And General | $16,279 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,769 | TotalAmt |
| Management And General | $20,769 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $976 | TotalAmt |
| Management And General | $976 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,814 | TotalAmt |
| Management And General | $7,814 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,216,060 | TotalAmt |
| Program Services | $5,980,133 | ProgramServicesAmt |
| Management And General | $235,927 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,326 | BOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $936,998 | BOYAmt |
| EOY | $196,383 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $546,791 | BOYAmt |
| EOY | $313,383 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $458,358 | BOYAmt |
| EOY | $557,166 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $33,677 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $33,677 | LandBldgEquipAccumDeprecAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,828,921 | BOYAmt |
| EOY | $7,806,573 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,426 | BOYAmt |
| EOY | $188,043 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,900,820 | BOYAmt |
| EOY | $9,061,548 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,633 | BOYAmt |
| EOY | $4,038 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,314,224 | BOYAmt |
| EOY | $1,327,680 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,325,857 | BOYAmt |
| EOY | $1,331,718 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,574,963 | BOYAmt |
| EOY | $7,729,830 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,574,963 | BOYAmt |
| EOY | $7,729,830 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,900,820 | BOYAmt |
| EOY | $9,061,548 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$17,330 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $184,737 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$12,540 | OtherChangesInNetAssetsAmt |
| 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 | $33,677 | OtherCostOrOtherBasisAmt |
| Depreciation | $33,677 | DepreciationAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCUMULATED ELIGIBILITY CREDITS | $1,314,815 |
| PAYROLL LIABILITIES | $12,865 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,327,680 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $6,383,467 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $184,737 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $184,737 | RevenueNotReportedAmt |
| Revenue Subtotal | $6,198,730 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $6,198,730 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,216,060 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $6,216,060 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $6,216,060 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE PLAN OBTAINED ITS LATEST DETERMINATION LETTER ON FEBRUARY 2, 1989, IN WHICH THE INTERNAL REVENUE SERVICE STATED THAT THE PLAN AND RELATED TRUST, AS THEN DESIGNED, WAS IN COMPLIANCE WITH APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR AND THE PLANS LEGAL COUNSEL BELIEVE 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 IF THE PLAN HAS TAKEN AN UNCERTAIN TAX 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. THEN PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS YEARS PRIOR TO 2021 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE ROOFERS UNION LOCAL NO. 70 INSURANCE TRUST FUND IS CRAFTED FOR THE PURPOSE OF PROVIDING HEALTH INSURANCE BENEFITS AND LIFE INSURANCE THROUGH GROUP INSURANCE PREMIUMS AND SHORT-TERM DISABILITY BENEFITS ON A SELF- FUNDED BASIS UNDER A COLLECTIVELY BARGAINED AGREEMENT, ON BEHALF OF THE ROOFERS UNION LOCAL NO. 70, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT. |
| FORM 990, PAGE 1, PART I, LINE 6 | VOLUNTEERS CONSIST OF UNCOMPENSATED BOARD OF TRUSTEES' MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | IRS FORM 990 IS PRESENTED TO THE BOARD OF TRUSTEES BY THE CPA WHO PERFORMED THE ANNUAL AUDIT. THE BOARD REVIEWS THE 990 AND ALL SCHEDULES. WHEN SATISFIED THE BOARD APPROVES A MOTION TO SIGN THE EFILE AUTHORIZATION FORM 8879 AND AUTHORIZE CPA TO FILE WITH IRS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | CHANGES IN ELIGIBILITY CREDITS -12,540 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| ROOFERS UNION LOCAL 70 | |||||||||
| 1451 OLD PINCKNEY ROAD | HOWELL | MI | 48843 | 999999999 | UNION | MI | 501C5 | N/A | false |
| ROOFERS UNION LOCAL 70 APPRENTICE | |||||||||
| 1451 OLD PINCKNEY ROAD | HOWELL | MI | 48843 | 382842347 | TRAINING | MI | 501C9 | N/A | false |
| ROOFERS UNION LOCAL 70 PENSION PLAN | |||||||||
| 1451 OLD PINCKNEY ROAD | HOWELL | MI | 48843 | 382754697 | PENSION | MI | 401A | N/A | false |
| ROOFERS UNION LOCAL 70 VACATION | |||||||||
| 1451 OLD PINCKNEY ROAD | HOWELL | MI | 48843 | 382779799 | VACATION | MI | 501C9 | 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 | Yes (true) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| ROOFERS UNION LOCAL 70 APPRENTICE | ||
| Q | $84,713 | CASH RECEIVED |
| ROOFERS UNION LOCAL 70 PENSION FUND | ||
| Q | $77,590 | CASH RECEIVED |
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