UNITED UNION OF ROOFERS WATERPROOFERS & ALLIED WORKERS: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
UNITED UNION OF ROOFERS WATERPROOFERS & ALLIED WORKERS (EIN 53-0260605)
Tax period
2025-07-01 to 2026-06-30
Filed
2026-09-17
IRS object ID
202642609349300724
Schema version
2025v4.2
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

FieldValueIRS element (for citing)
Return2026-09-17T11:05:31-05:00ReturnTs
Tax Period End2026-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN320043599PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LEGACY PROFESSIONALS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14 WESTBROOK CORPORATE CTR STE 700AddressLine1Txt
CityWESTCHESTERCityNm
State AbbreviationILStateAbbreviationCd
ZIP60154ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN530260605EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1UNITED UNION OF ROOFERS WATERPROOFERSBusinessNameLine1Txt
Business Name Line2AND ALLIED WORKERSBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlUNITBusinessNameControlTxt
Phone2024637663PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11660 L STREET NW 800AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAMES A HADELPersonNm
Person TitleINTERNATIONAL PRESIDENTPersonTitleTxt
Phone2024637663PhoneNum
Signature2026-09-17SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCRAIG RESCHPreparerPersonNm
PTINP00844633PTIN
Phone3123680500PhoneNum
Preparation2026-09-17PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJAMES A HADELPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11660 L STREET NW 800AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$27,054,202GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.UNIONROOFERS.COMWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1903FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionINTERNATIONAL LABOR UNIONActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee42TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$10,419CYContributionsGrantsAmt
PY Program Service Revenue$10,123,948PYProgramServiceRevenueAmt
CY Program Service Revenue$10,571,475CYProgramServiceRevenueAmt
PY Investment Income$4,801,456PYInvestmentIncomeAmt
CY Investment Income$2,710,637CYInvestmentIncomeAmt
PY Other Revenue$167,729PYOtherRevenueAmt
CY Other Revenue$186,434CYOtherRevenueAmt
PY Total Revenue$15,093,133PYTotalRevenueAmt
CY Total Revenue$13,478,965CYTotalRevenueAmt
PY Grants And Similar Paid$144,836PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$189,050CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$1,043,413PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$1,127,116CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$4,856,999PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$5,212,552CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$4,373,078PYOtherExpensesAmt
CY Other Expenses$3,932,361CYOtherExpensesAmt
PY Total Expenses$10,418,326PYTotalExpensesAmt
CY Total Expenses$10,461,079CYTotalExpensesAmt
PY Revenues Less Expenses$4,674,807PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,017,886CYRevenuesLessExpensesAmt
Total Assets BOY$54,347,300TotalAssetsBOYAmt
Total Assets EOY$57,330,984TotalAssetsEOYAmt
Total Liabilities BOY$109,394TotalLiabilitiesBOYAmt
Total Liabilities EOY$75,192TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$54,237,906NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$57,255,792NetAssetsOrFundBalancesEOYAmt
MissionINTERNATIONAL LABOR UNIONMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTO ORGANIZE WORKERS FOR THE ECONOMIC, MORAL AND SOCIAL ADVANCEMENT OF THEIR CONDITION OR STATUS.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign ActyYes (1)PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document15IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee42EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible ContributionsYes (1)NondeductibleContributionsInd
Nondeductible Contri DisclYes (1)NondeductibleContriDisclInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MITCHELL TERHAARBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2024637663PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11660 L STREET NW 800AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtHighest Compensated EmployeeHighestCompensatedEmployeeInd
JAMES A HADEL
PRESIDENT36.00Yes (X)$380,386$0$85,719
BRENT BEASLEY
VICE PRESIDENT36.00Yes (X)$190,650$0$67,276
MITCHELL TERHAAR
SEC TREASURER36.00Yes (X)$397,032$0$92,4410.30
JOSEPH POZZI
VICE PRESIDENT12.00Yes (X)$70,855$0$11,9990.30
DANIEL P O'DONNELL
VICE PRESIDENT7.00Yes (X)$42,632$0$7,200
DOUGLAS ZIEGLER
VICE PRESIDENT1.00Yes (X)$5,554$0$935
GARY MENZEL
VICE PRESIDENT6.00Yes (X)$32,188$0$5,470
ROBERT PETERSON
VICE PRESIDENT4.00Yes (X)$20,382$0$2,869
PAUL F BICKFORD
VICE PRESIDENT3.00Yes (X)$15,746$0$2,6720.30
MICHAEL KUJAWA
VICE PRESIDENT11.00Yes (X)$64,960$0$10,9990.30
MARK CONROY
VICE PRESIDENT3.00Yes (X)$15,724$0$2,215
SHAWN MCCULLOUGH
VICE PRESIDENT5.00Yes (X)$27,524$0$3,875
JORDAN RITENOUR
ASST. TO INT'L PRESIDENT36.00$269,257$0$74,866Yes (X)
FRANK MASSEY
FINANCIAL SERV DIRECTOR37.00$192,307$0$53,153Yes (X)
MICHAEL VASEY
INTERNATIONAL REP36.00$211,910$0$70,573Yes (X)
LEO MARSULA
INTERNATIONAL REP36.00$187,445$0$67,169Yes (X)
JEFFREY EPPENSTEIN
MRKT DEVELOPMENT DIRECTOR36.00$205,832$0$70,573Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$2,330,384TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$630,004TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K13IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MOSAICBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line14801 VIEWPOINT PLACEAddressLine1Txt
CityCHEVERLYCityNm
State AbbreviationMDStateAbbreviationCd
ZIP20781ZIPCd
FieldValueIRS element (for citing)
ServicesMAGAZINE PRINTINGServicesDesc
Compensation$297,527CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
All Other Contributions$10,419AllOtherContributionsAmt
Noncash Contributions$10,419NoncashContributionsAmt
Total Contributions$10,419TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescRECEIPTS FROM AFFILIATESDesc
Business900099BusinessCd
Total Revenue Column$10,571,475TotalRevenueColumnAmt
Related Or Exempt Func Income$10,571,475RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$10,571,475TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,503,292TotalRevenueColumnAmt
Exclusion$2,503,292ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$39,885TotalRevenueColumnAmt
Related Or Exempt Func Income$39,885RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$13,782,582SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$13,575,237SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$207,345SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$207,345TotalRevenueColumnAmt
Exclusion$207,345ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business900099BusinessCd
Total Revenue Column$146,549TotalRevenueColumnAmt
Exclusion$146,549ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$146,549OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$13,478,965TotalRevenueColumnAmt
Related Or Exempt Func Income$10,611,360RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$2,857,186ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$189,050TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$1,127,116TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,383,558TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,352,475TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$337,443TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$858,784TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$280,292TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$70,856TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$80,409TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$74,607TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$19,864TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$68,697TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$126,839TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$140,967TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$403,413TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,576,329TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$522,151TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$107,068TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$123,919TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
AFFILIATION FEES$333,524
ROOFERS MAGAZINE EXPENS$164,013
CONTRIBUTIONS TO PAC FU$92,518
EMERGENCY RESPONSE PROG$12,424

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$14,763TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$10,461,079TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY-$348,451BOYAmt
EOY$44,328EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,870,118BOYAmt
EOY$3,317,508EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$24,250BOYAmt
EOY$27,500EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$18,066BOYAmt
EOY$105,855EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,390,986LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,133,487LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$348,998BOYAmt
EOY$257,499EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$45,504,087BOYAmt
EOY$46,133,579EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$6,885,547BOYAmt
EOY$7,400,030EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$44,685BOYAmt
EOY$44,685EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$54,347,300BOYAmt
EOY$57,330,984EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$109,394BOYAmt
EOY$75,192EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$109,394BOYAmt
EOY$75,192EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$54,237,906BOYAmt
EOY$57,255,792EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$54,237,906BOYAmt
EOY$57,255,792EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$54,347,300BOYAmt
EOY$57,330,984EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$3,017,886ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

Section527 Political Org Section527PoliticalOrgGrp

Organization Business Name OrganizationBusinessName

FieldValueIRS element (for citing)
Business Name Line1ROOFERS POLITICAL EDUCATION AND LEGISLATIVEBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11660 L STREET NW STE 800AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd
FieldValueIRS element (for citing)
EIN522256190EIN
Contributions Rcvd Dlvr$92,518ContributionsRcvdDlvrAmt
FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I-A, LINE 1:FormAndLineReferenceDesc
ExplanationTHE ROOFERS POLITICAL EDUCATION AND LEGISLATIVE FUND IS A FUND OF THE UNITED UNION OF ROOFERS, WATERPROOFERS AND ALLIED WORKERS ESTABLISHED TO PROVIDE FINANCIAL ASSISTANCE FOR LEGISLATIVE AND EDUCATIONAL ACTION PROGRAMS ON A STATE AND LOCAL LEVEL.ExplanationTxt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$685,119OtherCostOrOtherBasisAmt
Depreciation$540,918DepreciationAmt
Book Value$144,201BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$533,339OtherCostOrOtherBasisAmt
Depreciation$437,434DepreciationAmt
Book Value$95,905BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$172,528OtherCostOrOtherBasisAmt
Depreciation$155,135DepreciationAmt
Book Value$17,393BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$257,499TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (4 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
AFL-CIO HOUSING INVESTMENT TRUST$3,067,952C
ULLICO STOCK$353,303C
CERTIFICATES OF DEPOSIT - INV ACCOUNTS$1,954,000C
GROUP ANNUITY CONTRACT SEPARATE ACCOUNT$2,024,775C
FieldValueIRS element (for citing)
Total Book Value Securities$7,400,030TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DEFERRED LEASEHOLD ALLOWANCE$74,692
OTHER LIABILITIES$500
FieldValueIRS element (for citing)
Total Liability$75,192TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$13,404,358TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$13,404,358RevenueSubtotalAmt
Investment Expenses Not Incld$74,607InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$74,607RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$13,478,965TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$10,386,472TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$10,386,472ExpensesSubtotalAmt
Investment Expenses Not Incld2$74,607InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$74,607ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$10,461,079TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION IS REQUIRED TO EVALUATE ITS TAX POSITION AND DISCLOSE THE AMOUNT OF A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (6 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
UNION SPORTSMEN'S ALLIANCE
4800 NORTHFIELD LANESPRING HILLTN37174272345009501(C)3$58,750$0CONTRIBUTION
CMRAVE
815 16TH STREET NW STE 600WASHINGTONDC20006431972568501(C)3$7,000$0CONTRIBUTION
CHICAGO ROOFERS CHARITABLE FOUNDATION
2021 SWIFT DRIVE STE AOAK BROOKIL60523473065108501(C)3$7,511$0CONTRIBUTION
ROOFERS LOCAL UNION 189
1727 E FRANCIS AVENUE 4SPOKANEWA99208910485083501(C)5$30,000$0ORGANIZING ASSISTANCE
KALKREUTH ROOFING CHARITIES
53-14TH STREETWHEELINGWV26003823895126501(C)3$8,500$0CONTRIBUTION
ROOFERS LOCAL UNION 123
PO BOX 867SPRING BRANCHTX78070750472652501(C)5$30,000$0ORGANIZING ASSISTANCE
FieldValueIRS element (for citing)
Total501c3 Org4Total501c3OrgCnt
Total Other Org2TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE INTERNATIONAL PRESIDENT CAREFULLY REVIEWS ALL REQUESTS FOR DONATIONS AND GRANTS PRIOR TO THEIR APPROVAL AND DISBURSEMENT. APPROVAL IS GRANTED ONLY TO REPUTABLE ORGANIZATIONS WHO HAVE SATISFIED THE INTERNATIONAL PRESIDENT'S DUE DILIGENCE. THE INTERNATIONAL UNION PERFORMS NO SUBSEQUENT MONITORING OF THE USE OF THE DONATION OR GRANT. ALL RECORDS REGARDING DISBURSEMENT OF FUNDS ARE MAINTAINED AT THE INTERNATIONAL UNION OFFICE.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
First Class Or Charter TravelYes (X)FirstClassOrCharterTravelInd
Idemnification Gross Up PmtsYes (X)IdemnificationGrossUpPmtsInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MITCHELL TERHAAR
SEC TREASURER$246,597$0$0$0$150,435$0$42,880$0$49,561$0$489,473$0$0$0
JAMES A HADEL
PRESIDENT$273,996$0$0$0$106,390$0$47,644$0$38,075$0$466,105$0$0$0
JORDAN RITENOUR
ASST. TO INT'L PRESIDENT$214,813$0$0$0$54,444$0$37,353$0$37,513$0$344,123$0$0$0
MICHAEL VASEY
INTERNATIONAL REP$191,797$0$0$0$20,113$0$33,351$0$37,222$0$282,483$0$0$0
JEFFREY EPPENSTEIN
MRKT DEVELOPMENT DIRECTOR$191,797$0$0$0$14,035$0$33,351$0$37,222$0$276,405$0$0$0
BRENT BEASLEY
VICE PRESIDENT$174,328$0$0$0$16,322$0$30,315$0$36,961$0$257,926$0$0$0
LEO MARSULA
INTERNATIONAL REP$172,617$0$0$0$14,828$0$30,208$0$36,961$0$254,614$0$0$0
FRANK MASSEY
FINANCIAL SERV DIRECTOR$189,087$0$0$0$3,220$0$32,673$0$20,480$0$245,460$0$0$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 1AAN EXPENSE POLICY APPROVED BY THE INTERNATIONAL EXECUTIVE BOARD ALLOWS FOR FIRST CLASS TRAVEL FOR THE INTERNATIONAL PRESIDENT AND INTERNATIONAL SECRETARY-TREASURER. ALTHOUGH ALLOWABLE, THE INTERNATIONAL PRESIDENT AND INTERNATIONAL SECRETARY-TREASURER CUSTOMARILY DO NOT TRAVEL FIRST CLASS. AN EXPENSE POLICY APPROVED BY THE INTERNATIONAL EXECUTIVE BOARD ALLOWS FOR THE INTERNATIONAL PRESIDENT AND INTERNATIONAL SECRETARY-TREASURER TO RECEIVE A PER DIEM WHILE ON ASSIGNMENT IN WASHINGTON, D.C. THAT IS GROSSED UP AND REPORTED ON FORM W-2. AN EXPENSE POLICY APPROVED BY THE INTERNATIONAL EXECUTIVE BOARD ALLOWS FOR THE EXPENSES OF GUESTS, INCLUDING BUT NOT LIMITED TO SPOUSES AND OTHER IMMEDIATE FAMILY MEMBERS, WHEN ATTENDING EVENTS, FUNCTIONS, LUNCHES AND DINNERS WILL BE ALLOWABLE AS AN INTERNATIONAL UNION EXPENSE WHEN ACCOMPANYING THE OFFICERS OR STAFF IN THE PERFORMANCE OF THEIR OFFICIAL INTERNATIONAL DUTIES.
PART I, LINE 3SEE SCHEDULE O EXPLANATION FOR PART VI, SECTION B, LINE 15 REGARDING COMPENSATION OF THE ORGANIZATION'S OFFICERS.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6REGULAR MEMBERS ARE ACTIVE MEMBERS OF THE INTERNATIONAL. SUPERANNUATED MEMBERS ARE MEMBERS WHO HAVE SATISFIED THE REQUIREMENTS DESCRIBED IN THE INTERNATIONAL BYLAWS FOR RETIREMENT OR DISABILITY.
FORM 990, PART VI, SECTION A, LINE 7ATHE INTERNATIONAL UNION HAS NUMEROUS LOCAL UNIONS UNDER ITS JURISDICTION. THE MEMBERS OF THE INDIVIDUAL LOCALS ARE ALSO MEMBERS OF THE INTERNATIONAL UNION. AT THE LOCAL LEVEL, THE MEMBERS ELECT DELEGATES TO THE INTERNATIONAL CONVENTION. THESE DELEGATES, AS DULY ELECTED REPRESENTATIVES OF THE MEMBERS, EXERCISE THE MEMBERS VOTING RIGHTS AT THE INTERNATIONAL CONVENTION.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 WAS PRESENTED TO AND APPROVED BY THE ENTIRE INTERNATIONAL EXECUTIVE BOARD OF THE INTERNATIONAL UNION PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY APPLICABLE TO OFFICERS AND EMPLOYEES OF THE INTERNATIONAL UNION. THE POLICY STATES WHAT IS ALLOWED AND WHAT IS NOT. NON-COMPLIANCE SHOULD BE REPORTED TO THE INTERNATIONAL PRESIDENT OR THE INTERNATIONAL EXECUTIVE BOARD. THE INTERNATIONAL PRESIDENT SHALL ANNUALLY REPORT TO THE INTERNATIONAL EXECUTIVE BOARD ANY CONFLICT OF INTEREST REPORTED TO HIM BY INTERNATIONAL OFFICERS AND EMPLOYEES.
FORM 990, PART VI, SECTION B, LINE 15THE SALARIES FOR ALL OFFICERS OF THE ORGANIZATION ARE MANDATED BY THE ORGANIZATION'S CONSTITUTION AND BY-LAWS. THE CONSTITUTION IS APPROVED AT THE ORGANIZATION'S CONVENTION.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1ROOFERS POLITICAL EDUCATION AND LEGISLATIVE FUNDBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11660 L STREET NWAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd
FieldValueIRS element (for citing)
EIN522256190EIN
Primary ActivitiesPROVIDE FINANCIAL ASSISTANCE FOR LEGISLATIVE AND EDUCATIONAL ACTIONPrimaryActivitiesTxt
Legal Domicile StateDCLegalDomicileStateCd
Exempt Code Section527ExemptCodeSectionTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1UNITED UNION OF ROOFERS WATERPROOFERS AND ALLIED WORKERSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1ROOFERS POLITICAL EDUCATION AND LEGISLATIVE FUNDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeBTransactionTypeTxt
Involved$92,519InvolvedAmt
Method Of Amount DeterminationALLOCATION OF PER CAPITA TAXMethodOfAmountDeterminationTxt

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