Civic Intelligence

Boston & Vicinity Roofing Industry

EIN 04-6149421 • 501(c)6 • Braintree, MA

Profile

Promote the general welfare of the roofing industry

100 Grossman Drive 300Braintree, MA 02184

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

23rd percentile

0.01x

Higher debt load relative to assets than 23% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

29th percentile

0.04x

Higher debt load relative to revenue than 29% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

93rd percentile

34%

Higher net margin than 93% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

$1M-$5M nonprofits • Source year 2014

Asset Growth

82nd percentile

20%

Faster asset growth than 82% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

76th percentile

18%

Faster revenue growth than 76% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,081,415

Up $179,080 (+20%) from 2023

Liabilities

Up

$15,730

Up $12,730 (+424%) from 2023

Net Assets

Up

$1,065,685

Up $166,350 (+18%) from 2023

Revenue

Up

$376,634

Up $57,235 (+18%) from 2023

Expenses

Up

$247,234

Up $9,224 (+3.9%) from 2023

Net Income

Up

$129,400

Up $48,011 (+59%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $166,345Liabilities 2010: $469Net Assets 2010: $165,8762010Assets 2011: $208,466Liabilities 2011: $3,350Net Assets 2011: $205,1162011Assets 2012: $229,512Liabilities 2012: $0Net Assets 2012: $229,5122012Assets 2013: $270,396Liabilities 2013: $298Net Assets 2013: $270,0982013Assets 2014: $303,997Liabilities 2014: $1,581Net Assets 2014: $302,4162014Assets 2015: $399,323Liabilities 2015: $6,211Net Assets 2015: $393,1122015Assets 2016: $503,727Liabilities 2016: $62,703Net Assets 2016: $441,0242016Assets 2017: $480,348Liabilities 2017: $0Net Assets 2017: $480,3482017Assets 2018: $583,638Liabilities 2018: $17,400Net Assets 2018: $566,2382018Assets 2019: $668,469Liabilities 2019: $16,228Net Assets 2019: $652,2412019Assets 2020: $694,680Liabilities 2020: $6,000Net Assets 2020: $688,6802020Assets 2021: $751,610Liabilities 2021: $3,000Net Assets 2021: $748,6102021Assets 2022: $820,946Liabilities 2022: $3,000Net Assets 2022: $817,9462022Assets 2023: $902,335Liabilities 2023: $3,000Net Assets 2023: $899,3352023Assets 2024: $1,081,415Liabilities 2024: $15,730Net Assets 2024: $1,065,6852024

Highlighted filing

2024

Assets$1,081,415
Liabilities$15,730
Net Assets$1,065,685

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0Revenue 2010: $91,929Expenses 2010: $86,181Net Income 2010: $5,7482010Revenue 2011: $113,597Expenses 2011: $74,357Net Income 2011: $39,2402011Revenue 2012: $104,795Expenses 2012: $80,399Net Income 2012: $24,3962012Revenue 2013: $119,526Expenses 2013: $78,940Net Income 2013: $40,5862013Revenue 2014: $112,785Expenses 2014: $80,467Net Income 2014: $32,3182014Revenue 2015: $219,526Expenses 2015: $128,830Net Income 2015: $90,6962015Revenue 2016: $207,814Expenses 2016: $159,902Net Income 2016: $47,9122016Revenue 2017: $186,803Expenses 2017: $147,479Net Income 2017: $39,3242017Revenue 2018: $242,362Expenses 2018: $156,472Net Income 2018: $85,8902018Revenue 2019: $247,528Expenses 2019: $161,525Net Income 2019: $86,0032019Revenue 2020: $197,959Expenses 2020: $161,520Net Income 2020: $36,4392020Revenue 2021: $213,108Expenses 2021: $153,178Net Income 2021: $59,9302021Revenue 2022: $235,073Expenses 2022: $165,737Net Income 2022: $69,3362022Revenue 2023: $319,399Expenses 2023: $238,010Net Income 2023: $81,3892023Revenue 2024: $376,634Expenses 2024: $247,234Net Income 2024: $129,4002024

Highlighted filing

2024

Revenue$376,634
Expenses$247,234
Net Income$129,400

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.02$1.07$0.38$0.25$0.13
2023Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$0.32$0.24$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$0.24$0.17$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$0.21$0.15$0.06
2020Detailed filing. Detailed filing data is available for this year.$0.69$0.01$0.69$0.20$0.16$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.67$0.02$0.65$0.25$0.16$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.58$0.02$0.57$0.24$0.16$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$0.19$0.15$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.50$0.06$0.44$0.21$0.16$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.40$0.01$0.39$0.22$0.13$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$0.11$0.08$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.12$0.08$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.00$0.23$0.10$0.08$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.00$0.21$0.11$0.07$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.00$0.17$0.09$0.09$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$376,634
Mission and Program Overview

Mission

To support roofing industry union workers

Funds promote general welfare of the roofing industry

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$823,314$1,061,415▲ $238,101
Cash and Non-Interest-Bearing Accounts$79,021$0▼ $79,021
Prepaid Expenses and Deferred Charges$0$20,000▲ $20,000
Accounts Receivable$0$0→ $0
Total Assets$902,335$1,081,415▲ $179,080
Liabilities
Accounts Payable and Accrued Expenses$3,000$15,730▲ $12,730
Total Liabilities$3,000$15,730▲ $12,730
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$899,335$1,065,685▲ $166,350
Total Net Assets Fund Balance$899,335$1,065,685▲ $166,350
Total Liabilities and Net Assets / Fund Balance$902,335$1,081,415▲ $179,080
Compensation and Service Providers

Board Members and Trustees

NameTitle
John MarconePresident
Josh DavidVice President
Thomas S GunningExec. Director & Trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$334,512
Investment Income
$42,122
Other Revenue
$0
Change in Net Assets
$129,400

Audited Revenue Reconciliation

Revenue per Audited Statements
$376,634
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$376,634
Total Revenue per Form 990
$376,634
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$247,234
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$75,000
Fees for Services Other---$52,917
Fees for Services Accounting---$20,730
All Other Expenses---$16,591
Other Expenses---$10,800
Travel---$4,015
Insurance---$3,013
Advertising---$695
Total Functional Expenses$0$0$0$247,234

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$247,234
Total Expenses per Audited Statements$247,234
Total Expenses per Form 990$247,234
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The day to day management of the affairs of the fund are conducted through the personnel of the building trades employers association of eastern massachusetts, inc. Which is paid a management fee for such services.

Form 990, Part VI, Section A, Line 6

Organized with employee trustees

Form 990, Part VI, Section A, Line 8B

Members are elected by the board of trustees and are boston & vicinity roofing industry contractors who meet the eligibility requirements.

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed by thomas s. Gunning, trusttee & executive director and director of finance before filing.

Form 990, Part VI, Section B, Line 12C

Persons covered annually update the governing board by completing a form provided by the fund.

Form 990, Part VI, Section C, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Boston & Vicinity Roofing Industry
EIN
04-6149421
Phone
7818493220
Address
100 GROSSMAN DRIVE 300, BRAINTREE, MA 02184

Signing Officer

Name
Thomas S Gunning
Title
Executive Director
Phone
7818493220
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas S Gunning
Formed
1966
Legal Domicile
Ma
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Manzi & Associates LLC
Address
855 TURNPIKE STREET, NORTH ANDOVER, MA 01845
Preparer
Jeannie Mickel
Phone
9789751099
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Drug awareness program 52,917.

Form 990, Part XII, Line 2C

The process has not changed from the prior year.

Form 990, Part XI, Line 8

Prior year accounts receivable, in the amount of $33,950 were included on the financial statements, but excluded from form 990. Prior year accounts payable, in the amount of $3,000 were excluded from the financial statements, but included on form 990.

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by internal revenue service. The plan administrator has analyzed the tax positions taken by the plan, and has concluded that as of december 31, 2024, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements.

Raw XML Appendix295 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE DAY TO DAY MANAGEMENT OF THE AFFAIRS OF THE FUND ARE CONDUCTED THROUGH THE PERSONNEL OF THE BUILDING TRADES EMPLOYERS ASSOCIATION OF EASTERN MASSACHUSETTS, INC. WHICH IS PAID A MANAGEMENT FEE FOR SUCH SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZED WITH EMPLOYEE TRUSTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ARE ELECTED BY THE BOARD OF TRUSTEES AND ARE BOSTON & VICINITY ROOFING INDUSTRY CONTRACTORS WHO MEET THE ELIGIBILITY REQUIREMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED BY THOMAS S. GUNNING, TRUSTTEE & EXECUTIVE DIRECTOR AND DIRECTOR OF FINANCE BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PERSONS COVERED ANNUALLY UPDATE THE GOVERNING BOARD BY COMPLETING A FORM PROVIDED BY THE FUND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DRUG AWARENESS PROGRAM 52,917.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PRIOR YEAR ACCOUNTS RECEIVABLE, IN THE AMOUNT OF $33,950 WERE INCLUDED ON THE FINANCIAL STATEMENTS, BUT EXCLUDED FROM FORM 990. PRIOR YEAR ACCOUNTS PAYABLE, IN THE AMOUNT OF $3,000 WERE EXCLUDED FROM THE FINANCIAL STATEMENTS, BUT INCLUDED ON FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 8
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0902335
IRS990/TotalAssetsEOYAmt01081415
IRS990/TotalAssetsGrp/BOYAmt0902335
IRS990/TotalAssetsGrp/EOYAmt01081415
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0247234
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03000
IRS990/TotalLiabilitiesEOYAmt015730
IRS990/TotalLiabilitiesGrp/BOYAmt03000
IRS990/TotalLiabilitiesGrp/EOYAmt015730
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0899335
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01065685
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0334512
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt042122
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0334512
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0376634
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0902335
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01081415
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt04015
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0100 GROSSMAN DRIVE 300
IRS990/USAddress/CityNm0BRAINTREE
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002184
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS S GUNNING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07818493220
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BOSTON & VICINITY ROOFING INDUSTRY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PROMOTION FUND
ReturnHeader/Filer/BusinessNameControlTxt0BOST
ReturnHeader/Filer/EIN0046149421
ReturnHeader/Filer/PhoneNum07818493220
ReturnHeader/Filer/USAddress/AddressLine1Txt0100 GROSSMAN DRIVE 300
ReturnHeader/Filer/USAddress/CityNm0BRAINTREE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002184
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043508036
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MANZI & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0855 TURNPIKE STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NORTH ANDOVER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001845
ReturnHeader/PreparerPersonGrp/PhoneNum09789751099
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEANNIE MICKEL
ReturnHeader/ReturnTs02025-11-06T09:07:31-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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