Civic Intelligence

Roofers Local 22 Building Fund

990EZ • Fiscal year 2024 • EIN 26-2543715

Jan 01, 2024 to Dec 31, 2024 • Filed on Apr 14, 2025

280 Metro ParkRochester, NY 14623

(585) 235-0080

Siviq Scores

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

Liabilities / Assets

93rd percentile

1.37x

Higher debt load relative to assets than 93% of similar nonprofits.

2024 filings • 501(c)2 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

7.80x

Higher debt load relative to revenue than 94% of similar nonprofits.

2024 filings • 501(c)2 • <$500k nonprofits • Source year 2024

Net Margin

18th percentile

-32%

Higher net margin than 18% of similar nonprofits.

2024 filings • 501(c)2 • <$500k nonprofits • Source year 2024

Top Officer Pay

85th percentile

$0

Higher top officer pay than 85% of similar nonprofits.

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

2024 filings • 501(c)2 • <$500k nonprofits • Source year 2024

Asset Growth

63rd percentile

0.3%

Faster asset growth than 63% of similar nonprofits.

2024 filings • 501(c)2 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

-7.7%

Faster revenue growth than 33% of similar nonprofits.

2024 filings • 501(c)2 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$332,793

Down $11,970 (-3.5%) from 2022

Net Assets

Down

-$124,079

Down $31,844 (-35%) from 2022

Liabilities

Up

$456,872

Up $19,874 (+4.5%) from 2022

Revenue

Down

$58,560

Down $3,243 (-5.2%) from 2022

Expenses

Up

$77,405

Up $8,909 (+13%) from 2022

Net Income

Down

-$18,845

Down $12,152 (-182%) from 2022

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2012: $422,416Liabilities 2012: $394,083Net Assets 2012: $28,3332012Assets 2013: $404,104Liabilities 2013: $394,083Net Assets 2013: $10,0212013Assets 2014: $387,102Liabilities 2014: $394,083Net Assets 2014: -$6,9812014Assets 2016: $363,925Liabilities 2016: $394,083Net Assets 2016: -$30,1582016Assets 2017: $348,826Liabilities 2017: $394,083Net Assets 2017: -$45,2572017Assets 2018: $339,541Liabilities 2018: $394,083Net Assets 2018: -$54,5422018Assets 2019: $335,994Liabilities 2019: $394,083Net Assets 2019: -$58,0892019Assets 2020: $319,625Liabilities 2020: $394,083Net Assets 2020: -$74,4582020Assets 2021: $308,541Liabilities 2021: $394,083Net Assets 2021: -$85,5422021Assets 2022: $344,763Liabilities 2022: $436,998Net Assets 2022: -$92,2352022Assets 2024: $332,793Liabilities 2024: $456,872Net Assets 2024: -$124,0792024

Highlighted filing

2024

Assets$332,793
Liabilities$456,872
Net Assets-$124,079

Operations Trend

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

$100K$50K$0-$50KRevenue 2012: $49,300Expenses 2012: $61,078Net Income 2012: -$11,7782012Revenue 2013: $49,300Expenses 2013: $67,612Net Income 2013: -$18,3122013Revenue 2014: $51,500Expenses 2014: $68,502Net Income 2014: -$17,0022014Revenue 2016: $53,500Expenses 2016: $63,708Net Income 2016: -$10,2082016Revenue 2017: $47,300Expenses 2017: $62,399Net Income 2017: -$15,0992017Revenue 2018: $52,400Expenses 2018: $61,685Net Income 2018: -$9,2852018Revenue 2019: $62,526Expenses 2019: $66,073Net Income 2019: -$3,5472019Revenue 2020: $58,348Expenses 2020: $74,717Net Income 2020: -$16,3692020Revenue 2021: $61,437Expenses 2021: $72,521Net Income 2021: -$11,0842021Revenue 2022: $61,803Expenses 2022: $68,496Net Income 2022: -$6,6932022Revenue 2024: $58,560Expenses 2024: $77,405Net Income 2024: -$18,8452024

Highlighted filing

2024

Revenue$58,560
Expenses$77,405
Net Income-$18,845
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 14, 2025
Return Version
2024v5.1
Gross Receipts
$58,560
Mission and Program Overview

Mission

To purchase, renovate and hold title to a building for the roofers local 22 union activities.

Program Services

DescriptionGrantsExpenses
TO PURCHASE, RENOVATE AND HOLD TITLE TO A BUILDING FOR THE ROOFERS LOCAL 22 UNION ACTIVITIES.$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
ADAM HOFFMANTrustee-$0--
GEATAN BEAUCHAMPTrustee-$0--
PHIL AKINTrustee-$0--
CHRISTINA BURDETTETrustee-$0--
GEORGE CRUZTrustee-$0--
JULIUS SMITHTrustee-$0--
JASON GREENFIELDTrustee-$0--
ONDRAE FLORENCETrustee-$0--
Filing and Contact Details

Filer

Filer Name
Roofers Local 22 Building Fund
EIN
26-2543715
Phone
5852350080
Address
280 METRO PARK, ROCHESTER, NY 14623

Signing Officer

Name
Adam Hoffman
Title
Trustee
Phone
5852350080
Signed
2025-04-14
Discuss with paid preparer
Yes

Preparer

Firm
Bonadio & Co Llp
Address
171 SULLYS TRAIL, PITTSFORD, NY 14534
Preparer
Dawn Minemier
Phone
5853811000
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8 - Other Revenue

Description: rental income. Amount: 56,347. Description: miscellaneous income. Amount: 2,213. Total to form 990-ez, line 8: 58,560.

Form 990-ez, Part I, Line 16 - Other Expenses

Description: depreciation and amortization. Amount: 13,500. Description: insurance. Amount: 5,529. Description: interest expense. Amount: 996. Description: tax expense. Amount: 17,942. Total to form 990-ez, line 16: 37,967.

Form 990-ez, Part II, Line 26 - Other Liabilities

Description: due to related organization. Beg. Of year amount: 436,998. End of year amount: 436,998. Description: loan payable. Beg. Of year amount: 0. End of year amount: 19,874.

Raw XML Appendix137 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ADAM HOFFMAN TRUSTEE
IRS990EZ/BooksInCareOfDetail/PhoneNum05852350080
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0280 METRO PARK
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ROCHESTER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd014623
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IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt04642
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IRS990EZ/DirectIndirectPltclExpendAmt00
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IRS990EZ/ExcessOrDeficitForYearAmt0-18845
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
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IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
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IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingOtherDesc0MODIFIED CASH
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-105234
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-124079
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-105234
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-124079
IRS990EZ/OccupancyRentUtltsAndMaintAmt039438
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ADAM HOFFMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1GEATAN BEAUCHAMP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2PHIL AKIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CHRISTINA BURDETTE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4GEORGE CRUZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JULIUS SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JASON GREENFIELD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7ONDRAE FLORENCE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TRUSTEE
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7TRUSTEE
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt037967
IRS990EZ/OtherRevenueTotalAmt058560
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO PURCHASE, RENOVATE AND HOLD TITLE TO A BUILDING FOR THE ROOFERS LOCAL 22 UNION ACTIVITIES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PURCHASE, RENOVATE AND HOLD TITLE TO A BUILDING FOR THE ROOFERS LOCAL 22 UNION ACTIVITIES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
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IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
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IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0456872
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt077405
IRS990EZ/TotalRevenueAmt058560
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: RENTAL INCOME. AMOUNT: 56,347. DESCRIPTION: MISCELLANEOUS INCOME. AMOUNT: 2,213. TOTAL TO FORM 990-EZ, LINE 8: 58,560.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: DEPRECIATION AND AMORTIZATION. AMOUNT: 13,500. DESCRIPTION: INSURANCE. AMOUNT: 5,529. DESCRIPTION: INTEREST EXPENSE. AMOUNT: 996. DESCRIPTION: TAX EXPENSE. AMOUNT: 17,942. TOTAL TO FORM 990-EZ, LINE 16: 37,967.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: DUE TO RELATED ORGANIZATION. BEG. OF YEAR AMOUNT: 436,998. END OF YEAR AMOUNT: 436,998. DESCRIPTION: LOAN PAYABLE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 19,874.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE 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/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ADAM HOFFMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum05852350080
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROOFERS LOCAL 22 BUILDING FUND
ReturnHeader/Filer/BusinessNameControlTxt0ROOF
ReturnHeader/Filer/EIN0262543715
ReturnHeader/Filer/PhoneNum05852350080
ReturnHeader/Filer/USAddress/AddressLine1Txt0280 METRO PARK
ReturnHeader/Filer/USAddress/CityNm0ROCHESTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014623
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161131146
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BONADIO & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0171 SULLYS TRAIL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014534
ReturnHeader/PreparerPersonGrp/PhoneNum05853811000
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAWN MINEMIER
ReturnHeader/ReturnTs02025-04-14T07:07:20-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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Filings