Civic Intelligence

Roofers Local 149 Security Benefit Trust Fund

EIN 38-2481614 • 501(c)9 • Troy, MI

Profile

To provide health benefits

700 Tower DriveTroy, MI 48098-2808

n/A

Siviq Scores

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

Liabilities / Assets

76th percentile

0.17x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

82nd percentile

0.20x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2023

Net Margin

16th percentile

-11%

Higher net margin than 16% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

27th percentile

-3.2%

Faster asset growth than 27% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

76th percentile

17%

Faster revenue growth than 76% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Assets

Up

$19,637,268

Up $1,472,879 (+8.1%) from 2024

Liabilities

Up

$2,482,481

Up $306,926 (+14%) from 2024

Net Assets

Up

$17,154,787

Up $1,165,953 (+7.3%) from 2024

Revenue

Down

$15,539,977

Down $928,308 (-5.6%) from 2024

Expenses

Down

$14,374,024

Down $681,699 (-4.5%) from 2024

Net Income

Down

$1,165,953

Down $246,609 (-17%) from 2024

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $6,295,518Liabilities 2011: $849,148Net Assets 2011: $5,446,3702011Assets 2012: $8,347,254Liabilities 2012: $1,330,301Net Assets 2012: $7,016,9532012Assets 2013: $8,797,932Liabilities 2013: $833,987Net Assets 2013: $7,963,9452013Assets 2014: $10,028,857Liabilities 2014: $957,945Net Assets 2014: $9,070,9122014Assets 2015: $10,898,967Liabilities 2015: $856,474Net Assets 2015: $10,042,4932015Assets 2016: $11,888,280Liabilities 2016: $976,696Net Assets 2016: $10,911,5842016Assets 2017: $14,199,848Liabilities 2017: $1,628,005Net Assets 2017: $12,571,8432017Assets 2018: $15,828,742Liabilities 2018: $1,369,688Net Assets 2018: $14,459,0542018Assets 2019: $16,623,545Liabilities 2019: $1,326,045Net Assets 2019: $15,297,5002019Assets 2020: $17,656,503Liabilities 2020: $1,721,960Net Assets 2020: $15,934,5432020Assets 2021: $20,098,202Liabilities 2021: $2,448,472Net Assets 2021: $17,649,7302021Assets 2022: $18,107,523Liabilities 2022: $1,889,988Net Assets 2022: $16,217,5352022Assets 2023: $17,520,412Liabilities 2023: $2,944,140Net Assets 2023: $14,576,2722023Assets 2024: $18,164,389Liabilities 2024: $2,175,555Net Assets 2024: $15,988,8342024Assets 2025: $19,637,268Liabilities 2025: $2,482,481Net Assets 2025: $17,154,7872025

Highlighted filing

2025

Assets$19,637,268
Liabilities$2,482,481
Net Assets$17,154,787

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2011: $10,086,352Expenses 2011: $7,680,172Net Income 2011: $2,406,1802011Revenue 2012: $10,800,007Expenses 2012: $9,229,424Net Income 2012: $1,570,5832012Revenue 2013: $9,623,440Expenses 2013: $8,676,448Net Income 2013: $946,9922013Revenue 2014: $9,654,486Expenses 2014: $8,547,519Net Income 2014: $1,106,9672014Revenue 2015: $11,087,751Expenses 2015: $10,116,170Net Income 2015: $971,5812015Revenue 2016: $11,730,664Expenses 2016: $10,861,573Net Income 2016: $869,0912016Revenue 2017: $13,207,876Expenses 2017: $11,547,617Net Income 2017: $1,660,2592017Revenue 2018: $13,484,204Expenses 2018: $11,596,993Net Income 2018: $1,887,2112018Revenue 2019: $12,960,506Expenses 2019: $12,122,060Net Income 2019: $838,4462019Revenue 2020: $13,238,866Expenses 2020: $12,601,823Net Income 2020: $637,0432020Revenue 2021: $14,324,781Expenses 2021: $12,609,594Net Income 2021: $1,715,1872021Revenue 2022: $12,731,786Expenses 2022: $14,163,981Net Income 2022: -$1,432,1952022Revenue 2023: $14,939,751Expenses 2023: $16,581,014Net Income 2023: -$1,641,2632023Revenue 2024: $16,468,285Expenses 2024: $15,055,723Net Income 2024: $1,412,5622024Revenue 2025: $15,539,977Expenses 2025: $14,374,024Net Income 2025: $1,165,9532025

Highlighted filing

2025

Revenue$15,539,977
Expenses$14,374,024
Net Income$1,165,953

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$19.6$2.48$17.2$15.5$14.4$1.17
2024Detailed filing. Detailed filing data is available for this year.$18.2$2.18$16.0$16.5$15.1$1.41
2023Detailed filing. Detailed filing data is available for this year.$17.5$2.94$14.6$14.9$16.6$1.64
2022Detailed filing. Detailed filing data is available for this year.$18.1$1.89$16.2$12.7$14.2$1.43
2021Detailed filing. Detailed filing data is available for this year.$20.1$2.45$17.6$14.3$12.6$1.72
2020Detailed filing. Detailed filing data is available for this year.$17.7$1.72$15.9$13.2$12.6$0.64
2019Detailed filing. Detailed filing data is available for this year.$16.6$1.33$15.3$13.0$12.1$0.84
2018Detailed filing. Detailed filing data is available for this year.$15.8$1.37$14.5$13.5$11.6$1.89
2017Detailed filing. Detailed filing data is available for this year.$14.2$1.63$12.6$13.2$11.5$1.66
2016Detailed filing. Detailed filing data is available for this year.$11.9$0.98$10.9$11.7$10.9$0.87
2015Detailed filing. Detailed filing data is available for this year.$10.9$0.86$10.0$11.1$10.1$0.97
2014Detailed filing. Detailed filing data is available for this year.$10.0$0.96$9.07$9.65$8.55$1.11
2013Summary only. Only limited summary data is available for this year.$8.80$0.83$7.96$9.62$8.68$0.95
2012Summary only. Only limited summary data is available for this year.$8.35$1.33$7.02$10.8$9.23$1.57
2011Summary only. Only limited summary data is available for this year.$6.30$0.85$5.45$10.1$7.68$2.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Mar 2, 2026
Return Version
2024v5.2
Gross Receipts
$18,709,536
Mission and Program Overview

Mission

To provide health benefits

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$15,988,834$17,154,787▲ $1,165,953
Investments in Publicly Traded Securities$14,718,524$15,769,701▲ $1,051,177
Cash and Non-Interest-Bearing Accounts$1,285,211$1,953,431▲ $668,220
Accounts Receivable$1,982,560$1,713,976▼ $268,584
Prepaid Expenses and Deferred Charges$178,094$200,160▲ $22,066
Total Assets$18,164,389$19,637,268▲ $1,472,879
Liabilities
Accounts Payable and Accrued Expenses$1,957,429$2,263,732▲ $306,303
Other Liabilities$218,126$218,749▲ $623
Total Liabilities$2,175,555$2,482,481▲ $306,926
Net Assets / Fund Balance
Total Net Assets Fund Balance$15,988,834$17,154,787▲ $1,165,953
Total Liabilities and Net Assets / Fund Balance$18,164,389$19,637,268▲ $1,472,879
Compensation and Service Providers

Employees

NameTitleOtherTotal
Brian GreggTrustee$136,711$136,711
Gary JohnsonTrustee$123,216$123,216
Joseph GilliamTrustee$123,206$123,206
Rick BairdTrustee$99,330$99,330

Board Members and Trustees

NameTitle
Brian MooreTrustee
Edward LongvilleTrustee
Gary SovaTrustee
Paul ShickTrustee
Thomas JaranowskiTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$14,471,328
Investment Income
$823,748
Other Revenue
$244,901
Change in Net Assets
$1,165,953

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,539,977
Total Revenue per Audited Statements
$15,539,977
Total Revenue per Form 990
$15,539,977
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,103,285
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
Benefits to Members$13,270,739--$13,270,739
Other Expenses$551,389$0$0$551,389
Fees for Services Other$246,479$0$0$246,479
Office Expenses$105,574$0$0$105,574
Fees for Services Legal$84,635$0$0$84,635
Fees for Service Investment Mgmnt Fees$79,666$0$0$79,666
Fees for Services Accounting$28,235$0$0$28,235
Insurance$5,307$0$0$5,307
Interest$2,000$0$0$2,000
Total Functional Expenses$14,374,024$0$0$14,374,024

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$14,374,024
Expenses per Audited Statements$13,821,205
Total Expenses per Audited Statements$13,821,205
Expenses Not Reported on Financial Statements$552,819
Other Expense Adjustments$552,819
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Employer security deposits$218,749
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
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
No
Filing and Contact Details

Filer

Filer Name
Roofers Local #149 Security Benefit Trust Fd
EIN
38-2481614
Phone
2488139800
Address
700 Tower Drive, Troy, MI 48098-2808

Signing Officer

Name
Brian Gregg
Title
Trustee
Phone
2488139800
Signed
2026-03-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Peterson
Formed
1952
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
0
Employees
18
Volunteers
0

Preparer

Firm
Wesley Haddad & Company LLC
Address
320 E Big Beaver Rd Ste 185, Troy, MI 48083
Preparer
Sam D Haddad CPA
Phone
2488550337
Supplemental Narrative

Additional Explanations

Pt VI, Line 7A

Union members elect union trustees, the employer organization elects management trustees.

Pt VI, Line 11B

Form 990 and the annual audit are reviewed by the Board of Trustees with the certified public accountant present. The Form 990 is then approved and signed.

Financial Statement Notes

Pt XII, Line 4B

Increase in benefit claims payable $521,779. Collection fund income of $31,040, netted against expenses in financial statement.

Other

N/A

Raw XML AppendixShowing 400 of 680 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.

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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0241860
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt13041
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0241860
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13041
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueTotalAmt0244901
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0178094
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0200160
IRS990/PrincipalOfficerNm0Mark Peterson
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0238160
IRS990/ProgramServiceRevenueGrp/BusinessCd1238160
IRS990/ProgramServiceRevenueGrp/BusinessCd2238160
IRS990/ProgramServiceRevenueGrp/Desc0Employer contributions
IRS990/ProgramServiceRevenueGrp/Desc1Employeee contributions
IRS990/ProgramServiceRevenueGrp/Desc2Cost of collection
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11366322
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt230842
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt013715714
IRS990/PYContributionsGrantsAmt015664720
IRS990/PYInvestmentIncomeAmt094868
IRS990/PYOtherExpensesAmt01340009
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0708697
IRS990/PYRevenuesLessExpensesAmt01412562
IRS990/PYTotalExpensesAmt015055723
IRS990/PYTotalRevenueAmt016468285
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt01165953
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt015539977
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt015988834
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt017154787
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0552819
IRS990ScheduleD/ExpensesSubtotalAmt013821205
IRS990ScheduleD/OtherExpensesNotIncludedAmt0552819
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0218749
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Employer security deposits
IRS990ScheduleD/RevenueSubtotalAmt015539977
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Increase in benefit claims payable $521,779. Collection fund income of $31,040, netted against expenses in financial statement.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1N/A
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XII, Line 4b
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Other
IRS990ScheduleD/TotalExpensesPerForm990Amt014374024
IRS990ScheduleD/TotalLiabilityAmt0218749
IRS990ScheduleD/TotalRevenuePerForm990Amt015539977
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt015539977
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt013821205
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Union members elect union trustees, the employer organization elects management trustees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 and the annual audit are reviewed by the Board of Trustees with the certified public accountant present. The Form 990 is then approved and signed.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN18381560911
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN19381956280
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN20203259536
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN21383371458
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN25382114736
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN26383589223
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd27MI
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd28MI
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0Roofing Contractor
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt1Roofing Contractor
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt2Roofing Contractor
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt3Roofing Contractor
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt4Roofing Contractor
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt5Roofing Contractor
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt6Roofing Contractor
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt7Roofing Contractor

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