Civic Intelligence

Roofers Local 149 Security Benefit Trust Fund

990 • Fiscal year 2014 • EIN 38-2481614

Jun 01, 2013 to May 31, 2014 • Filed on May 05, 2015

700 Tower DriveTroy, MI 48098-2808

(248) 813-9800

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.10x

Higher debt load relative to assets than 62% of similar nonprofits.

2014 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

65th percentile

0.10x

Higher debt load relative to revenue than 65% of similar nonprofits.

2014 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2014

Net Margin

69th percentile

11%

Higher net margin than 69% of similar nonprofits.

2014 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

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

2014 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2014

Asset Growth

76th percentile

14%

Faster asset growth than 76% of similar nonprofits.

2014 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

36th percentile

0.3%

Faster revenue growth than 36% of similar nonprofits.

2014 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Assets

Up

$10,028,857

Up $1,230,925 (+14%) from 2013

Net Assets

Up

$9,070,912

Up $1,106,967 (+14%) from 2013

Liabilities

Up

$957,945

Up $123,958 (+15%) from 2013

Revenue

Up

$9,654,486

Up $31,046 (+0.3%) from 2013

Expenses

Down

$8,547,519

Down $128,929 (-1.5%) from 2013

Net Income

Up

$1,106,967

Up $159,975 (+17%) from 2013

Historical Trend

Balance Sheet Trend

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

$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

2014

Assets$10,028,857
Liabilities$957,945
Net Assets$9,070,912

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$9,654,486
Expenses$8,547,519
Net Income$1,106,967
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
May 5, 2015
Return Version
2013v4.0
Gross Receipts
$9,654,486
Mission and Program Overview

Mission

To provide health benefits

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$7,963,945$9,070,912▲ $1,106,967
Investments in Publicly Traded Securities$4,966,767$6,802,950▲ $1,836,183
Savings and Temporary Cash Investments$2,754,686$1,951,090▼ $803,596
Accounts Receivable$964,422$1,142,721▲ $178,299
Prepaid Expenses and Deferred Charges$112,057$132,096▲ $20,039
Total Assets$8,797,932$10,028,857▲ $1,230,925
Liabilities
Accounts Payable and Accrued Expenses$787,195$911,153▲ $123,958
Other Liabilities$46,792$46,792→ $0
Total Liabilities$833,987$957,945▲ $123,958
Net Assets / Fund Balance
Total Net Assets Fund Balance$7,963,945$9,070,912▲ $1,106,967
Total Liabilities and Net Assets / Fund Balance$8,797,932$10,028,857▲ $1,230,925
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$9,640,620
Investment Income
$26,449
Other Revenue
$-12,583
Change in Net Assets
$1,106,967

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,654,486
Total Revenue per Audited Statements
$9,654,486
Total Revenue per Form 990
$9,654,486
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$442,528
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$8,104,991--$8,104,991
Fees for Services Other$236,199$0$0$236,199
Fees for Services Legal$96,717$0$0$96,717
Office Expenses$69,205$0$0$69,205
Fees for Services Accounting$25,367$0$0$25,367
Advertising$6,600$0$0$6,600
Insurance$4,583$0$0$4,583
Conferences and Meetings$3,857$0$0$3,857
Total Functional Expenses$8,547,519$0$0$8,547,519

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$8,547,519
Expenses per Audited Statements$8,427,967
Total Expenses per Audited Statements$8,427,967
Expenses Not Reported on Financial Statements$119,552
Other Expense Adjustments$119,552
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Employer security deposits$46,792
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

EIN
38-2481614
Phone
2488139800

Signing Officer

Name
Mark Peterson
Title
Trustee
Phone
2488139800
Signed
2015-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Peterson
Formed
1952
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
0

Preparer

Preparer
Douglas M Wesley CPA
Phone
2488550337
Supplemental Narrative

Additional Explanations

Pt VI, Line 7A

Union members elect union trustees, the employer organization

Pt VI, Line 7A

elects management trustees

Pt VI, Line 8A

Trustee meetings are documented in the Plan minutes

Pt VI, Line 8B

Any committee meetings are documented in written Plan minutes

Pt VI, Line 11B

Form 990 and the annual audit are reviewed by the Board

Pt VI, Line 11B

of Trustees with the certified public accountant present

Pt VI, Line 11B

they are then approved and signed

Pt VI, Line 19

Documents are maintened at the office of the Third Party

Pt VI, Line 19

Administrator and are made available to the public

Pt VI, Line 19

upon written request during normal business hours

Pt XII, Line 2C

The Board of Trustees appoints the independent auditor

Pt XII, Line 2C

and is responsible for oversight of the annual audit

Form 990EZ, Part I, Line 16

Actuary administrative fees bank service charges copying costs insurance health care consulting document storage

Form 990EZ, Part II, Line 24

Accounts receivable - net prepaids investments

Form 990EZ, Part II, Line 26

Accounts payable & accrued expenses deferred revenue

Raw XML Appendix396 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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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt08427967
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Union members elect union trustees, the employer organization
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1elects management trustees
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Trustee meetings are documented in the Plan minutes
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Any committee meetings are documented in written Plan minutes
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Form 990 and the annual audit are reviewed by the Board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5of Trustees with the certified public accountant present
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6they are then approved and signed
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Documents are maintened at the office of the Third Party
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Administrator and are made available to the public
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9upon written request during normal business hours
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10The Board of Trustees appoints the independent auditor
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11and is responsible for oversight of the annual audit
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12ACTUARY ADMINISTRATIVE FEES BANK SERVICE CHARGES COPYING COSTS INSURANCE HEALTH CARE CONSULTING DOCUMENT STORAGE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13ACCOUNTS RECEIVABLE - NET PREPAIDS INVESTMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14ACCOUNTS PAYABLE & ACCRUED EXPENSES DEFERRED REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Pt XII, Line 2c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Pt XII, Line 2c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part II, Line 26
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0381654067
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine10Schreiber Corporation
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1029945 Beck Road
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/City0Wixom
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/State0MI
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCode048393
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt08797932
IRS990/TotalAssetsEOYAmt010028857
IRS990/TotalAssetsGrp/BOYAmt08797932
IRS990/TotalAssetsGrp/EOYAmt010028857
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt08547519
IRS990/TotalFunctionalExpensesGrp/TotalAmt08547519
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0833987
IRS990/TotalLiabilitiesEOYAmt0957945
IRS990/TotalLiabilitiesGrp/BOYAmt0833987
IRS990/TotalLiabilitiesGrp/EOYAmt0957945
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt07963945
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt09070912
IRS990/TotalProgramServiceExpensesAmt08547519
IRS990/TotalProgramServiceRevenueAmt09640620
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09654486
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt09654486
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08797932
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010028857
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10700 Tower Drive 300
IRS990/USAddress/City0Troy
IRS990/USAddress/State0MI
IRS990/USAddress/ZIPCode0480982808
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK PETERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum02488139800
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine10Roofers Local #149 Security Benefit Trust Fd
ReturnHeader/Filer/BusinessNameControlTxt0ROOF
ReturnHeader/Filer/EIN0382481614
ReturnHeader/Filer/PhoneNum02488139800
ReturnHeader/Filer/USAddress/AddressLine10700 Tower Drive
ReturnHeader/Filer/USAddress/City0Troy
ReturnHeader/Filer/USAddress/State0MI
ReturnHeader/Filer/USAddress/ZIPCode0480982808
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10WRUBEL WESLEY AND COMPANY CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1031731 NORTHWESTERN HWY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0FARMINGTON HILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode048334
ReturnHeader/PreparerPersonGrp/PhoneNum02488550337
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DOUGLAS M WESLEY CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-05-05T12:06:28-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-06-01
ReturnHeader/TaxPeriodEndDt02014-05-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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