Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Rochester Laborers' Building Corporation
EIN 16-1078067 • 501(c)2 • Rochester, NY
Profile
The building corporation is owned by the members of local union 435. The function of the corporation is to provide a place for union members to meet and conduct business. Rochester laborers' local union 435 is a tax exempt organization under section 501 (c) (5).
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
2.53x
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
60th percentile
Higher net margin than 60% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
45th percentile
Faster asset growth than 45% of similar nonprofits.
Revenue Growth
28th percentile
Faster revenue growth than 28% of similar nonprofits.
Balance Sheet
Assets
Down$335,537
Down $23,317 (-6.5%) from 2024
Liabilities
Down$850,054
Down $38,849 (-4.4%) from 2024
Net Assets
Up-$514,517
Up $15,532 (+2.9%) from 2024
Revenue
Down$159,052
Down $69,997 (-31%) from 2024
Expenses
Down$143,520
Down $14,687 (-9.3%) from 2024
Net Income
Down$15,532
Down $55,310 (-78%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $335,537
- Liabilities
- $850,054
- Net assets
- -$514,517
- Revenue
- $159,052
- Expenses
- $143,520
- Net income
- $15,532
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Jan 23, 2026
- Return Version
- 2024v5.5
- Gross Receipts
- $159,052
Mission and Program Overview
Mission
The building corporation is owned by the members of local union 435. The function of the corporation is to provide a place for union members to meet and conduct business. Rochester laborers' local union 435 is a tax exempt organization under section 501 (c) (5).
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE BUILDING CORPORATION IS OWNED BY THE MEMBERS OF LOCAL UNION 435. THE FUNCTION OF THE CORPORATION IS TO PROVIDE A PLACE FOR UNION MEMBERS TO MEET AND CONDUCT BUSINESS. ROCHESTER LABORERS' LOCAL UNION 435 IS A TAX EXEMPT ORGANIZATION UNDER SECTION 501 (C) (5). | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DANIEL J KUNTZ | Business Manager | - | $0 | - | - |
| CARMEN SERRETT JR | President | - | $0 | - | - |
| RAFAEL GARCIA | Recording Sec | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- ROCHESTER LABORERS' BUILDING CORPORATION
- EIN
- 16-1078067
- Phone
- 5854545800
- Address
- 20 FOURTH STREET, ROCHESTER, NY 14609
Signing Officer
- Name
- Daniel Kuntz
- Title
- Bus Mgr
- Phone
- 5854545800
- Signed
- 2026-01-23
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Flaherty Salmin Llp
- Address
- 2300 BUFFALO RD BLDG 200, ROCHESTER, NY 14624
- Preparer
- Dale Rowland CPA
- Phone
- 5852790120
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8 - Other Revenue
“Description: other income. Amount: 25.”
Form 990-ez, Part I, Line 14
“Description: depreciation. Amount: 21,605.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: alarm expense. Amount: 880. Description: dues and subscriptions. Amount: 667. Description: interest. Amount: 721. Description: maintenance & repairs. Amount: 46,749. Description: refuse. Amount: 3,577. Description: property taxes. Amount: 22,029. Description: utilities. Amount: 31,488. Description: office supplies. Amount: 988. Description: miscellaneous expense. Amount: 951. Total to form 990-ez, line 16: 108,050.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: other depreciable assets. Beg. Of year amount: 233,643. End of year amount: 212,038.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: payable to rochester laborers' lu 435. Beg. Of year amount: 832,196. End of year amount: 805,116. Description: note payable local 435-ptruck/gate . Beg. Of year amount: 14,249. End of year amount: 9,403. Description: note payable local 435-ty electric . Beg. Of year amount: 13,656. End of year amount: 12,320. Description: note payable local 435-bldg entranc . Beg. Of year amount: 28,802. End of year amount: 23,215.”
Raw XML Appendix116 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | ROCHESTER LABORERS' LU 435 |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5854545800 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 20 FOURTH ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | ROCHESTER |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 14609 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 22520 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 20808 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 15532 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 13865 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 358854 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 335537 |
| IRS990EZ/GrossReceiptsAmt | 0 | 159052 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 102691 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 102691 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingOtherDesc | 0 | MODIFIED CASH |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -530049 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -514517 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -530049 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -514517 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 21605 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DANIEL J KUNTZ |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | CARMEN SERRETT JR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | RAFAEL GARCIA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | BUSINESS MANAGER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | RECORDING SEC |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 233643 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 212038 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 108050 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 25 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE BUILDING CORPORATION IS OWNED BY THE MEMBERS OF LOCAL UNION 435. THE FUNCTION OF THE CORPORATION IS TO PROVIDE A PLACE FOR UNION MEMBERS TO MEET AND CONDUCT BUSINESS. ROCHESTER LABORERS' LOCAL UNION 435 IS A TAX EXEMPT ORGANIZATION UNDER SECTION 501 (C) (5). |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 159027 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE BUILDING CORPORATION IS OWNED BY THE MEMBERS OF LOCAL UNION 435. THE FUNCTION OF THE CORPORATION IS TO PROVIDE A PLACE FOR UNION MEMBERS TO MEET AND CONDUCT BUSINESS. ROCHESTER LABORERS' LOCAL UNION 435 IS A TAX EXEMPT ORGANIZATION UNDER SECTION 501 (C) (5). |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 888903 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 850054 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 143520 |
| IRS990EZ/TotalRevenueAmt | 0 | 159052 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: OTHER INCOME. AMOUNT: 25. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: DEPRECIATION. AMOUNT: 21,605. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: ALARM EXPENSE. AMOUNT: 880. DESCRIPTION: DUES AND SUBSCRIPTIONS. AMOUNT: 667. DESCRIPTION: INTEREST. AMOUNT: 721. DESCRIPTION: MAINTENANCE & REPAIRS. AMOUNT: 46,749. DESCRIPTION: REFUSE. AMOUNT: 3,577. DESCRIPTION: PROPERTY TAXES. AMOUNT: 22,029. DESCRIPTION: UTILITIES. AMOUNT: 31,488. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 988. DESCRIPTION: MISCELLANEOUS EXPENSE. AMOUNT: 951. TOTAL TO FORM 990-EZ, LINE 16: 108,050. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 233,643. END OF YEAR AMOUNT: 212,038. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: PAYABLE TO ROCHESTER LABORERS' LU 435. BEG. OF YEAR AMOUNT: 832,196. END OF YEAR AMOUNT: 805,116. DESCRIPTION: NOTE PAYABLE LOCAL 435-PTRUCK/GATE . BEG. OF YEAR AMOUNT: 14,249. END OF YEAR AMOUNT: 9,403. DESCRIPTION: NOTE PAYABLE LOCAL 435-TY ELECTRIC . BEG. OF YEAR AMOUNT: 13,656. END OF YEAR AMOUNT: 12,320. DESCRIPTION: NOTE PAYABLE LOCAL 435-BLDG ENTRANC . BEG. OF YEAR AMOUNT: 28,802. END OF YEAR AMOUNT: 23,215. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DANIEL KUNTZ |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | BUS MGR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5854545800 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-23 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ROCHESTER LABORERS' BUILDING CORPORATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ROCH |
| ReturnHeader/Filer/EIN | 0 | 161078067 |
| ReturnHeader/Filer/PhoneNum | 0 | 5854545800 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 20 FOURTH STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ROCHESTER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 14609 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 161451346 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | FLAHERTY SALMIN LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2300 BUFFALO RD BLDG 200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ROCHESTER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 14624 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5852790120 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-01-19 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DALE ROWLAND CPA |
| ReturnHeader/ReturnTs | 0 | 2026-01-23T13:29:03-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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