Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 31-1172285 • 501(c)6 • Dayton, OH
Profile
To conduct, operate and maintain a trade association composed of firms engaged in the commercial, industrial, residential and other specialized business in the areas of roofing. The firms engaged in these activities are provided education as a way for better safety and protection measures for the industry and its memberships.
Refreshing map…
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
71st percentile
Higher net margin than 71% of similar nonprofits.
Top Officer Pay
80th percentile
Higher top officer pay than 80% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
76th percentile
Faster asset growth than 76% of similar nonprofits.
Revenue Growth
31st percentile
Faster revenue growth than 31% of similar nonprofits.
Assets
Up$72,108
Up $17,059 (+31%) from 2022
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$72,108
Up $17,059 (+31%) from 2022
Revenue
Down$86,087
Down $23,015 (-21%) from 2022
Expenses
Down$75,704
Down $23,379 (-24%) from 2022
Net Income
Up$10,383
Up $364 (+3.6%) from 2022
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
To conduct, operate and maintain a trade association composed of firms engaged in the commercial, industrial, residential and other specialized business in the areas of roofing. The firms engaged in these activities are provided education as a way for better safety and protection measures for the industry and its memberships.
| Description | Grants | Expenses |
|---|---|---|
| THE ORGANIZATION AIDED IN THE PROMOTION AND PUBLIC EDUCATION FOR THE ROOFING INDUSTRY. | - | - |
| CALCULATED EXPENSES | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| FRED HORNER | President | - | $0 | - | - |
| CAMERON BECHTEL | Vice Preside | - | $0 | - | - |
| BOB WILLIS | Vice Preside | - | $0 | - | - |
| JACK PETSCHE | Immediate Pa | - | $0 | - | - |
| JJ SMITHEY | Director | - | $0 | - | - |
| DOUG MCDONALD | Director | - | $0 | - | - |
| JOHN PETRUZZI | Director | - | $0 | - | - |
| CHRIS SPACEK | Director | - | $0 | - | - |
| MIKE CAPPY SR | Director | - | $0 | - | - |
| ANDREW MEADE | Director | - | $0 | - | - |
| CHRIS SINAGRA | Consultant | - | $0 | - | - |
| PAUL KUDLAK | Consultant | - | $0 | - | - |
| VALERIE POPE | Executive Di | - | $0 | - | - |
| RACHEL PINKUS | Managing Director | - | $0 | - | - |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Golf Outing | $41,175 | $41,175 | $2,149 | $39,026 |
| Total Events | $41,175 | $41,175 | $20,589 | $20,586 |
| Line Item | Amount |
|---|---|
| Current Year Nondeductible Lobbying and Political Cost | $3,600 |
| Political Expenditures | $3,600 |
| Total Nondeductible Lobbying and Political Cost | $3,600 |
“Advertising cost of goods sold 1,139 expenses office 87 information technology 3,832 insurance 922 credit card fees 1,125 dues & subscriptions 311 telephone 2,889 workers comp 2,787 board meeting expense 12,513 total 25,605”
“To conduct, operate and maintain a trade association composed of firms engaged in the commercial, industrial, residential and other specialized business in the areas of roofing. The firms engaged in these activities are provided education as a way for better safety and protection measures for the industry and its memberships.”
“CALCULATED EXPENSES”
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 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | CHRYSTAL BEAVERS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9372780308 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 7250 POE AVE SUITE 410 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | DAYTON |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 45414 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 61725 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 72108 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 44012 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 10383 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 49281 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 61725 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 72108 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 41175 |
| IRS990EZ/GrossReceiptsAmt | 0 | 106676 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 61725 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 72108 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 61725 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 72108 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 11 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 12 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 13 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 11 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 12 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 13 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | FRED HORNER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | CAMERON BECHTEL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | BOB WILLIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | JACK PETSCHE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JJ SMITHEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | DOUG MCDONALD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | JOHN PETRUZZI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | CHRIS SPACEK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | MIKE CAPPY SR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | ANDREW MEADE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | CHRIS SINAGRA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 11 | PAUL KUDLAK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 12 | VALERIE POPE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 13 | RACHEL PINKUS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | IMMEDIATE PA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | CONSULTANT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 11 | CONSULTANT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 12 | EXECUTIVE DI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 13 | MANAGING DIR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | true |
| IRS990EZ/OrganizationHadUBIInd | 0 | true |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 25605 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | true |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO CONDUCT, OPERATE AND MAINTAIN A TRADE ASSOCIATION COMPOSED OF FIRMS ENGAGED IN THE COMMERCIAL, INDUSTRIAL, RESIDENTIAL AND OTHER SPECIALIZED BUSINESS IN THE AREAS OF ROOFING. THE FIRMS ENGAGED IN THESE ACTIVITIES ARE PROVIDED EDUCATION AS A WAY FOR BETTER SAFETY AND PROTECTION MEASURES FOR THE INDUSTRY AND ITS MEMBERSHIPS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 818 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 21489 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE ORGANIZATION AIDED IN THE PROMOTION AND PUBLIC EDUCATION FOR THE ROOFING INDUSTRY. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | CALCULATED EXPENSES |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 20589 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 20586 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | true |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 75704 |
| IRS990EZ/TotalRevenueAmt | 0 | 86087 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.OHIOROOFING.COM |
| IRS990ScheduleC/AggregateReportedDuesNtcAmt | 0 | 5722 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/DuesAssessmentsAmt | 0 | 44012 |
| IRS990ScheduleC/Form1120POLFiledInd | 0 | false |
| IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt | 0 | 3600 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt | 0 | 3600 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/PoliticalExpendituresAmt | 0 | 3600 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | false |
| IRS990ScheduleC/TaxableAmt | 0 | -2122 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 20589 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | GOLF OUTING |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt | 0 | 6788 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt | 0 | 6788 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 41175 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 41175 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 41175 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 41175 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 20586 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt | 0 | 1250 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt | 0 | 1250 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 2149 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 2149 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt | 0 | 10402 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt | 0 | 10402 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ADVERTISING COST OF GOODS SOLD 1,139 EXPENSES OFFICE 87 INFORMATION TECHNOLOGY 3,832 INSURANCE 922 CREDIT CARD FEES 1,125 DUES & SUBSCRIPTIONS 311 TELEPHONE 2,889 WORKERS COMP 2,787 BOARD MEETING EXPENSE 12,513 TOTAL 25,605 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | TO CONDUCT, OPERATE AND MAINTAIN A TRADE ASSOCIATION COMPOSED OF FIRMS ENGAGED IN THE COMMERCIAL, INDUSTRIAL, RESIDENTIAL AND OTHER SPECIALIZED BUSINESS IN THE AREAS OF ROOFING. THE FIRMS ENGAGED IN THESE ACTIVITIES ARE PROVIDED EDUCATION AS A WAY FOR BETTER SAFETY AND PROTECTION MEASURES FOR THE INDUSTRY AND ITS MEMBERSHIPS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | CALCULATED EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III, LINE 31 |
| 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 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | VALERIE POPE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9372940023 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | OHIO ROOFING CONTRACTORS' |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | OHIO |
| ReturnHeader/Filer/EIN | 0 | 311172285 |
| ReturnHeader/Filer/PhoneNum | 0 | 9372780308 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 7250 POE AVE STE 410 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DAYTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 454141506 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 310787612 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KENTNER SELLERS LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 801 FALLS CREEK DR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | VANDALIA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 453779695 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9378981376 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | NICHOLAS BARLEY |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-11-13T09:37:41-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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