Civic Intelligence

Roofers Building Association

990 • Fiscal year 2015 • EIN 20-2541929

Jan 01, 2015 to Dec 31, 2015 • Filed on May 16, 2016

5032 SE 26th AvePortland, OR 97202

(503) 232-4807

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

44th percentile

0.03x

Higher debt load relative to assets than 44% of similar nonprofits.

2015 filings • 501(c)2 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

48th percentile

0.21x

Higher debt load relative to revenue than 48% of similar nonprofits.

2015 filings • 501(c)2 • $500k-$1M nonprofits • Source year 2015

Net Margin

73rd percentile

64%

Higher net margin than 73% of similar nonprofits.

2015 filings • 501(c)2 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

80th percentile

$103,408

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 105.0% of source-year revenue.

2015 filings • 501(c)2 • $500k-$1M nonprofits • Source year 2015

Asset Growth

68th percentile

1.3%

Faster asset growth than 68% of similar nonprofits.

2015 filings • 501(c)2 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

48th percentile

0.1%

Faster revenue growth than 48% of similar nonprofits.

2015 filings • 501(c)2 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$804,934

Up $10,232 (+1.3%) from 2014

Net Assets

Up

$783,791

Up $62,723 (+8.7%) from 2014

Liabilities

Down

$21,143

Down $52,491 (-71%) from 2014

Revenue

Up

$98,438

Up $92 (+0.1%) from 2014

Expenses

Down

$35,715

Down $8,523 (-19%) from 2014

Net Income

Up

$62,723

Up $8,615 (+16%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $744,366Liabilities 2010: $225,913Net Assets 2010: $518,4532010Assets 2011: $747,633Liabilities 2011: $185,762Net Assets 2011: $561,8712011Assets 2012: $749,380Liabilities 2012: $143,769Net Assets 2012: $605,6112012Assets 2013: $771,652Liabilities 2013: $104,692Net Assets 2013: $666,9602013Assets 2014: $794,702Liabilities 2014: $73,634Net Assets 2014: $721,0682014Assets 2015: $804,934Liabilities 2015: $21,143Net Assets 2015: $783,7912015Assets 2016: $831,579Liabilities 2016: $0Net Assets 2016: $831,5792016Assets 2017: $880,985Liabilities 2017: $0Net Assets 2017: $880,9852017Assets 2018: $928,267Liabilities 2018: $0Net Assets 2018: $928,2672018Assets 2019: $972,499Liabilities 2019: $0Net Assets 2019: $972,4992019Assets 2020: $1,008,661Liabilities 2020: $0Net Assets 2020: $1,008,6612020Assets 2021: $1,035,423Liabilities 2021: $0Net Assets 2021: $1,035,4232021Assets 2022: $1,008,904Liabilities 2022: $0Net Assets 2022: $1,008,9042022Assets 2023: $1,007,034Liabilities 2023: $0Net Assets 2023: $1,007,0342023Assets 2024: $1,064,791Liabilities 2024: $0Net Assets 2024: $1,064,7912024

Highlighted filing

2015

Assets$804,934
Liabilities$21,143
Net Assets$783,791

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50KExpenses 2010: $50,4772010Expenses 2011: $38,0402011Expenses 2012: $43,8132012Revenue 2013: $98,204Expenses 2013: $36,855Net Income 2013: $61,3492013Revenue 2014: $98,346Expenses 2014: $44,238Net Income 2014: $54,1082014Revenue 2015: $98,438Expenses 2015: $35,715Net Income 2015: $62,7232015Revenue 2016: $98,352Expenses 2016: $50,564Net Income 2016: $47,7882016Revenue 2017: $100,647Expenses 2017: $51,241Net Income 2017: $49,4062017Revenue 2018: $100,682Expenses 2018: $53,059Net Income 2018: $47,6232018Revenue 2019: $99,450Expenses 2019: $55,218Net Income 2019: $44,2322019Revenue 2020: $98,154Expenses 2020: $61,992Net Income 2020: $36,1622020Revenue 2021: $101,972Expenses 2021: $91,223Net Income 2021: $10,7492021Revenue 2022: $97,850Expenses 2022: $124,369Net Income 2022: -$26,5192022Revenue 2023: $97,530Expenses 2023: $99,400Net Income 2023: -$1,8702023Revenue 2024: $123,916Expenses 2024: $66,159Net Income 2024: $57,7572024

Highlighted filing

2015

Revenue$98,438
Expenses$35,715
Net Income$62,723
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 16, 2016
Return Version
2015v2.0
Gross Receipts
$98,438
Mission and Program Overview

Mission

To hold title to property for United Union of Roofers, Waterproofers and Allied Workers, Local #49 and provide managerial services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$721,068$783,791▲ $62,723
Land, Buildings, and Equipment, Net$727,546$740,008▲ $12,462
Cash and Non-Interest-Bearing Accounts$67,156$62,944▼ $4,212
Accounts Receivable-$1,982-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$794,702$804,934▲ $10,232
Other Assets Total-$0-
Liabilities
Other Liabilities$60,348$21,126▼ $39,222
Mortgage Notes Payable Secured by Investment Property$13,144--
Accounts Payable and Accrued Expenses$142$17▼ $125
Total Liabilities$73,634$21,143▼ $52,491
Net Assets / Fund Balance
Total Net Assets Fund Balance$721,068$783,791▲ $62,723
Total Liabilities and Net Assets / Fund Balance$794,702$804,934▲ $10,232

Asset Categories

AssetBook ValueDepreciationBasis
Land$429,607-$429,607
Buildings$214,380$96,715$311,095
Leasehold Improvements$96,021$20,600$116,621
Other Land Buildings-$827$827
Equipment-$589$589
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Russ GarnettFin Sec/Biz MgrFT$1,132$102,276$103,408
Darrell Hopkins SrSecretaryFT$480$84,075$84,555
Travis HopkinsPresident-$400$8,305$8,705
James BrenemanDirector-$480$2,390$2,870
James HaleWarden-$240$1,920$2,160
James DittemoreDirector-$400$1,360$1,760
Ray CarpenterVice-President-$480$975$1,455
Sean MaybeeDirector-$440$1,010$1,450
Jason BarthelDirector-$200$990$1,190
Tim KelleyDirector-$240$490$730
William HavensWarden--$210$210
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$97,500
Investment Income
$0
Other Revenue
$938
Change in Net Assets
$62,723
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$29,892
Salaries, Compensation, and Employee Benefits$4,492
Grants and Similar Amounts Paid$1,331
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$11,773
Occupancy---$6,443
Current Officers, Directors, Trustees, and Key Employees---$4,492
Payments to Affiliates---$4,000
Grants to Domestic Orgs---$1,331
Fees for Services Legal---$1,250
Office Expenses---$607
Fees for Services Accounting---$535
Other Expenses---$111
Total Functional Expenses$0$0$0$35,715
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Roofers Local #49$21,126
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The Executive Board reviews the 990 after the return is filed.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board members are required to disclose possible conflicts of interest. Advice from third party legal services is sought when potential conflicts of interest arise. Board members are relieved of their decision making power when conflicts of interest arise.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Roofers Building Association
EIN
20-2541929
Phone
5032324807
Address
5032 SE 26th Ave, Portland, OR 97202

Signing Officer

Name
Russ Garnett
Title
Fin Sec/Biz Mgr
Signed
2016-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Russ Garnett
Formed
1988
Legal Domicile
Or
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
4

Preparer

Firm
Bottaini Gallucci & Ohanlon Pc
Address
1500 NE IRVING ST STE 440, PORTLAND, OR 97232-4208
Preparer
EDWIN B O'HANLON
Phone
5032331133
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IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt04000
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Russ Garnett
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531120
IRS990/ProgramServiceRevenueGrp/Desc0Rental to Affiliated Orgs
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt097500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt097500
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0555
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt039761
IRS990/PYOtherRevenueAmt0846
IRS990/PYProgramServiceRevenueAmt097500
IRS990/PYRevenuesLessExpensesAmt054108
IRS990/PYSalariesCompEmpBnftPaidAmt03922
IRS990/PYTotalExpensesAmt044238
IRS990/PYTotalRevenueAmt098346
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt062723
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt097500
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0721068
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0783791
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0214380
IRS990ScheduleD/BuildingsGrp/DepreciationAmt096715
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0311095
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0589
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0589
IRS990ScheduleD/LandGrp/BookValueAmt0429607
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0429607
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt096021
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt020600
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0116621
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0827
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0827
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt021126
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to Roofers Local #49
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0740008
IRS990ScheduleD/TotalLiabilityAmt021126
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Executive Board reviews the 990 after the return is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board members are required to disclose possible conflicts of interest. Advice from third party legal services is sought when potential conflicts of interest arise. Board members are relieved of their decision making power when conflicts of interest arise.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing documents are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0United Union Roofers Local #49
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0930168774
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Union
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt05032 Se 26th Avenue
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Portland
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd097202
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0true
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0true
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt04000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt161500
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0cost
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Cost
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0United Union Roofers Local #49
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1United Union Roofers Local #49
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0b
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1j
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0794702
IRS990/TotalAssetsEOYAmt0804934
IRS990/TotalAssetsGrp/BOYAmt0794702
IRS990/TotalAssetsGrp/EOYAmt0804934
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt035715
IRS990/TotalGrossUBIAmt0938
IRS990/TotalLiabilitiesBOYAmt073634
IRS990/TotalLiabilitiesEOYAmt021143
IRS990/TotalLiabilitiesGrp/BOYAmt073634
IRS990/TotalLiabilitiesGrp/EOYAmt021143
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0721068
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0783791
IRS990/TotalOtherCompensationAmt054266
IRS990/TotalProgramServiceExpensesAmt035715
IRS990/TotalProgramServiceRevenueAmt097500
IRS990/TotalReportableCompFromOrgAmt04492
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt097500
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt098438
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0938
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0794702
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0804934

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.00$1.06$0.12$0.07$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.00$1.01$0.10$0.10$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.00$1.01$0.10$0.12$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.00$1.04$0.10$0.09$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.00$1.01$0.10$0.06$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.00$0.97$0.10$0.06$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.00$0.93$0.10$0.05$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.00$0.88$0.10$0.05$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.00$0.83$0.10$0.05$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.80$0.02$0.78$0.10$0.04$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.79$0.07$0.72$0.10$0.04$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.77$0.10$0.67$0.10$0.04$0.06
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.14$0.61$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.19$0.56$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.23$0.52$0.05