Civic Intelligence

Bay Area Roofers Labor Mgmt Trust

EIN 20-3533528 • 501(c)5 • Concord, CA

Profile

The trust is for the purpose of preserving and protecting work opportunities for signatory roofing contractors and the union craftsmen they employ. To improve communications and working relationships between representatives of labor and management.

PO Box 5067Concord, CA 94524

n/A

Siviq Scores

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

Liabilities / Assets

60th percentile

0.02x

Higher debt load relative to assets than 60% of similar nonprofits.

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

Liabilities / Revenue

77th percentile

0.09x

Higher debt load relative to revenue than 77% of similar nonprofits.

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

Net Margin

81st percentile

25%

Higher net margin than 81% of similar nonprofits.

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

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

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

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

Asset Growth

46th percentile

4.5%

Faster asset growth than 46% of similar nonprofits.

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

Revenue Growth

79th percentile

18%

Faster revenue growth than 79% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$2,549,273

Up $108,631 (+4.5%) from 2023

Liabilities

Down

$47,801

Down $20,138 (-30%) from 2023

Net Assets

Up

$2,501,472

Up $128,769 (+5.4%) from 2023

Operations
Liabilities / Revenue77th percentileNet Margin81st percentile

Revenue

Up

$516,776

Up $78,830 (+18%) from 2023

Expenses

Up

$388,007

Up $117,965 (+44%) from 2023

Net Income

Down

$128,769

Down $39,135 (-23%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $52,218Liabilities 2011: $9,1932011Assets 2012: $22,949Liabilities 2012: $9,2272012Assets 2013: $24,592Liabilities 2013: $9,7062013Assets 2014: $50,344Liabilities 2014: $11,3642014Assets 2015: $130,766Liabilities 2015: $3,7522015Assets 2016: $345,585Liabilities 2016: $0Net Assets 2016: $345,5852016Assets 2017: $624,745Liabilities 2017: $12,548Net Assets 2017: $612,1972017Assets 2018: $855,110Liabilities 2018: $10,093Net Assets 2018: $845,0172018Assets 2019: $1,207,331Liabilities 2019: $0Net Assets 2019: $1,207,3312019Assets 2020: $1,708,793Liabilities 2020: $0Net Assets 2020: $1,708,7932020Assets 2021: $2,004,938Liabilities 2021: $14,434Net Assets 2021: $1,990,5042021Assets 2022: $2,239,517Liabilities 2022: $34,718Net Assets 2022: $2,204,7992022Assets 2023: $2,440,642Liabilities 2023: $67,939Net Assets 2023: $2,372,7032023Assets 2024: $2,549,273Liabilities 2024: $47,801Net Assets 2024: $2,501,4722024

Highlighted filing

2024

Assets$2,549,273
Liabilities$47,801
Net Assets$2,501,472
Open 2024 Filing

Operations Trend

Revenue Growth79th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $69,794Expenses 2011: $113,567Net Income 2011: -$43,7732011Revenue 2012: $87,294Expenses 2012: $116,597Net Income 2012: -$29,3032012Revenue 2013: $120,697Expenses 2013: $119,533Net Income 2013: $1,1642013Revenue 2014: $147,379Expenses 2014: $123,285Net Income 2014: $24,0942014Revenue 2015: $182,218Expenses 2015: $94,184Net Income 2015: $88,0342015Revenue 2016: $270,306Expenses 2016: $51,735Net Income 2016: $218,5712016Revenue 2017: $365,788Expenses 2017: $147,516Net Income 2017: $218,2722017Revenue 2018: $391,623Expenses 2018: $158,802Net Income 2018: $232,8212018Revenue 2019: $453,358Expenses 2019: $91,044Net Income 2019: $362,3142019Revenue 2020: $503,021Expenses 2020: $1,559Net Income 2020: $501,4622020Revenue 2021: $429,293Expenses 2021: $147,582Net Income 2021: $281,7112021Revenue 2022: $407,385Expenses 2022: $193,090Net Income 2022: $214,2952022Revenue 2023: $437,946Expenses 2023: $270,042Net Income 2023: $167,9042023Revenue 2024: $516,776Expenses 2024: $388,007Net Income 2024: $128,7692024

Highlighted filing

2024

Revenue$516,776
Expenses$388,007
Net Income$128,769
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,549,273
Liabilities
$47,801
Net assets
$2,501,472
Revenue
$516,776
Expenses
$388,007
Net income
$128,769
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.55$0.05$2.50$0.52$0.39$0.13
2023Detailed filing. Detailed filing data is available for this year.$2.44$0.07$2.37$0.44$0.27$0.17
2022Detailed filing. Detailed filing data is available for this year.$2.24$0.03$2.20$0.41$0.19$0.21
2021Detailed filing. Detailed filing data is available for this year.$2.00$0.01$1.99$0.43$0.15$0.28
2020Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.71$0.50$0.00$0.50
2019Detailed filing. Detailed filing data is available for this year.$1.21$0.00$1.21$0.45$0.09$0.36
2018Detailed filing. Detailed filing data is available for this year.$0.86$0.01$0.85$0.39$0.16$0.23
2017Detailed filing. Detailed filing data is available for this year.$0.62$0.01$0.61$0.37$0.15$0.22
2016Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$0.27$0.05$0.22
2015Summary only. Only limited summary data is available for this year.$0.13$0.00$0.18$0.09$0.09
2014Summary only. Only limited summary data is available for this year.$0.05$0.01$0.15$0.12$0.02
2013Summary only. Only limited summary data is available for this year.$0.02$0.01$0.12$0.12$0.00
2012Summary only. Only limited summary data is available for this year.$0.02$0.01$0.09$0.12$0.03
2011Summary only. Only limited summary data is available for this year.$0.05$0.01$0.07$0.11$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 7, 2025
Return Version
2024v5.2
Gross Receipts
$516,776
Mission and Program Overview

Mission

Preserve and protect work opportunities for signatory roofing contractors and the union craftsman they employ. Improve communications and working relationships between representatives of labor and management.

Preserving and protecting work opportunities for signatory roofing contractors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,372,703$2,501,472▲ $128,769
Savings and Temporary Cash Investments$2,360,681$2,460,821▲ $100,140
Accounts Receivable$64,783$71,402▲ $6,619
Cash and Non-Interest-Bearing Accounts$15,178$17,050▲ $1,872
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,440,642$2,549,273▲ $108,631
Liabilities
Accounts Payable and Accrued Expenses$67,939$47,801▼ $20,138
Total Liabilities$67,939$47,801▼ $20,138
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,372,703$2,501,472▲ $128,769
Total Liabilities and Net Assets / Fund Balance$2,440,642$2,549,273▲ $108,631
Compensation and Service Providers
Top Officer Pay21st percentile

Board Members and Trustees

NameTitle
Manuel De Santiago IiiChairman
Art GardnerTrustee
Carlos OpfermannTrustee
Dave KingTrustee
Doug ZieglerTrustee
Morgan NoldeTrustee
Rod MillerTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$455,675
Investment Income
$61,101
Other Revenue
$0
Change in Net Assets
$128,769

Audited Revenue Reconciliation

Revenue per Audited Statements
$516,776
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$516,776
Total Revenue per Form 990
$516,776
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$388,007
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 Other---$344,120
Travel---$26,869
Fees for Services Accounting---$4,400
Occupancy---$3,600
Insurance---$1,968
Office Expenses---$222
Other Expenses---$70
Total Functional Expenses$0$0$0$388,007

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$388,007
Total Expenses per Audited Statements$388,007
Total Expenses per Form 990$388,007
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
No
Audit committee
Yes
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
No
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 organization delegates control over management duties customarily performed by or under the direct supervision of officers, directors, trustee, or key employees to the contract administrator, manuel de santiago iii.”

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

“The organization does not have any committees with the authority to act on behalf of the governing body.”

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

“The trustees desiginate the administrator to review the form.”

Form 990, Part VI, Section C, Line 19

“The fund makes its governing documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Bay Area Roofers Labor Mgmt Trust
EIN
20-3533528
Phone
9254728880
Address
PO BOX 5067, CONCORD, CA 94524

Signing Officer

Name
Manuel De Santiago Iii
Title
Chairman
Phone
9254728880
Signed
2025-10-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Manuel De Santiago Iii
Formed
2006
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Ineich & Company Llp
Address
950 TOWER LANE SUITE 780, FOSTER CITY, CA 94404
Preparer
Michael T Savasta
Phone
6505738007
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Compliance officer 344,120.”

Form 990, Part XII, Line 2C

“The board of directors assumes responsibility for overseeing the audit of the organization's financial statements and for selecting the independent auditor.”

Financial Statement Notes

PART X, LINE 2:

“The trust believes it has appropriate support for any tax positions taken affecting its annual filing requirements and as such, does not have any uncertain tax positions that are material to the financial statements. The trust would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.”

PART X, LINE 2:

“The entity has adopted guidance on accounting for uncertainty in income tax issued by the financial accounting standards board. The administrator believes that the entity has not taken uncertain tax positions that require adjustments to the financial statements as a tax liability. Informational tax returns, for tax years for which the applicable statues of limitations have not expired, are subject to examination by authorities.”

Raw XML Appendix355 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt067939
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt047801
IRS990/AccountsReceivableGrp/BOYAmt064783
IRS990/AccountsReceivableGrp/EOYAmt071402
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PRESERVING AND PROTECTING WORK OPPORTUNITIES FOR SIGNATORY ROOFING CONTRACTORS.
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MANUEL DE SANTIAGO III
IRS990/BooksInCareOfDetail/PhoneNum09254720880
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 5067
IRS990/BooksInCareOfDetail/USAddress/CityNm0CONCORD
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd094524
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt015178
IRS990/CashNonInterestBearingGrp/EOYAmt017050
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt061101
IRS990/CYOtherExpensesAmt0388007
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0455675
IRS990/CYRevenuesLessExpensesAmt0128769
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0388007
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0516776
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd01
IRS990/Desc0THE TRUST IS FOR THE PURPOSE OF PRESERVING AND PROTECTING WORK OPPORTUNITIES FOR SIGNATORY ROOFING CONTRACTORS AND THE UNION CRAFTSMEN THEY EMPLOY.TO IMPROVE COMMUNICATIONS AND WORKING RELATIONSHIPS BETWEEN REPRESENTATIVES OF LABOR AND MANAGEMENT.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt04400
IRS990/FeesForServicesOtherGrp/TotalAmt0344120
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0DOUG ZIEGLER
IRS990/Form990PartVIISectionAGrp/PersonNm1ROD MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm2CARLOS OPFERMANN
IRS990/Form990PartVIISectionAGrp/PersonNm3ART GARDNER
IRS990/Form990PartVIISectionAGrp/PersonNm4MORGAN NOLDE
IRS990/Form990PartVIISectionAGrp/PersonNm5DAVE KING
IRS990/Form990PartVIISectionAGrp/PersonNm6MANUEL DE SANTIAGO III
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6CHAIRMAN
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02006
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0516776
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt01968
IRS990/InvestmentIncomeGrp/ExclusionAmt061101
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt061101
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE TRUST IS FOR THE PURPOSE OF PRESERVING AND PROTECTING WORK OPPORTUNITIES FOR SIGNATORY ROOFING CONTRACTORS AND THE UNION CRAFTSMEN THEY EMPLOY. TO IMPROVE COMMUNICATIONS AND WORKING RELATIONSHIPS BETWEEN REPRESENTATIVES OF LABOR AND MANAGEMENT.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02372703
IRS990/NetAssetsOrFundBalancesEOYAmt02501472
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt03600
IRS990/OfficeExpensesGrp/TotalAmt0222
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0SOFTWARE
IRS990/OtherExpensesGrp/Desc1COMMUNICATION EXPENSE
IRS990/OtherExpensesGrp/Desc2SOFTWARE SUBSCRIPTION
IRS990/OtherExpensesGrp/Desc3BANK FEES
IRS990/OtherExpensesGrp/TotalAmt03985
IRS990/OtherExpensesGrp/TotalAmt12443
IRS990/OtherExpensesGrp/TotalAmt2330
IRS990/OtherExpensesGrp/TotalAmt370
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MANUEL DE SANTIAGO III
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0455675
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0455675
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt012686
IRS990/PYOtherExpensesAmt0270042
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0425260
IRS990/PYRevenuesLessExpensesAmt0167904
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0270042
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0437946
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0128769
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02372703
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02501472
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02360681
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02460821
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0388007
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0516776
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TRUST BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE TRUST WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ENTITY HAS ADOPTED GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAX ISSUED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD. THE ADMINISTRATOR BELIEVES THAT THE ENTITY HAS NOT TAKEN UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE FINANCIAL STATEMENTS AS A TAX LIABILITY. INFORMATIONAL TAX RETURNS, FOR TAX YEARS FOR WHICH THE APPLICABLE STATUES OF LIMITATIONS HAVE NOT EXPIRED, ARE SUBJECT TO EXAMINATION BY AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0388007
IRS990ScheduleD/TotalRevenuePerForm990Amt0516776
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0516776
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0388007
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DELEGATES CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS, TRUSTEE, OR KEY EMPLOYEES TO THE CONTRACT ADMINISTRATOR, MANUEL DE SANTIAGO III.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TRUSTEES DESIGINATE THE ADMINISTRATOR TO REVIEW THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FUND MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPLIANCE OFFICER 344,120.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSEEING THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND FOR SELECTING THE INDEPENDENT AUDITOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BAY AREA UNION CONTR WORKERS COMPENSATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1NORTHERN CALIFORNIA ROOFERS LABOR MANAGEMENT TRUST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0200474543
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1262819881
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO DISPUTE COLLECTIVELY BARGAINED ALTERNATIVE RESOLUTIONS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1SUPPORT LABOR MANAGEMENT ACTIVITIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 5067
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1PO BOX 5067
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CONCORD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1CONCORD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd094524
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd194524
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02440642
IRS990/TotalAssetsEOYAmt02549273
IRS990/TotalAssetsGrp/BOYAmt02440642
IRS990/TotalAssetsGrp/EOYAmt02549273
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0388007
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt067939
IRS990/TotalLiabilitiesEOYAmt047801
IRS990/TotalLiabilitiesGrp/BOYAmt067939
IRS990/TotalLiabilitiesGrp/EOYAmt047801
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02372703
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02501472
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0455675
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt061101
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0455675
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0516776
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02440642
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02549273
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt026869
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 5067
IRS990/USAddress/CityNm0CONCORD
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094524
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MANUEL DE SANTIAGO III
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum09254728880
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BAY AREA ROOFERS LABOR MGMT TRUST
ReturnHeader/Filer/BusinessNameControlTxt0BAYA
ReturnHeader/Filer/EIN0203533528
ReturnHeader/Filer/PhoneNum09254728880
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 5067
ReturnHeader/Filer/USAddress/CityNm0CONCORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094524
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0562552172
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0INEICH & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0950 TOWER LANE SUITE 780
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FOSTER CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094404
ReturnHeader/PreparerPersonGrp/PhoneNum06505738007
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL T SAVASTA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-07T13:51:18-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.