Civic Intelligence

Roofers- Union Local No 70

EIN 38-2842347 • 501(c)9 • Howell, MI

Profile

The roofers union local no. 70 - apprenticeship fund is crafted for the purpose of providing training to apprentice members under a collectively bargained agreement, on behalf of the roofers local no. 70, in compliance with the taft-hartley act.

1451 Old PinckneyHowell, MI 48843

n/A

Siviq Scores

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

Liabilities / Assets

77th percentile

0.03x

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

501(c)9 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

0.07x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)9 • <$500k nonprofits • Source year 2024

Net Margin

54th percentile

-5.7%

Higher net margin than 54% of similar nonprofits.

501(c)9 • <$500k nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$99,386

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 48.5% of source-year revenue.

501(c)9 • <$500k nonprofits • Source year 2024

Asset Growth

74th percentile

-0.3%

Faster asset growth than 74% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

61st percentile

-7.6%

Faster revenue growth than 61% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets77th percentile

Assets

Down

$498,300

Down $1,437 (-0.3%) from 2023

Liabilities

Up

$13,777

Up $10,353 (+302%) from 2023

Net Assets

Down

$484,523

Down $11,790 (-2.4%) from 2023

Operations
Liabilities / Revenue88th percentileNet Margin54th percentile

Revenue

Down

$205,085

Down $16,954 (-7.6%) from 2023

Expenses

Up

$216,875

Up $28,524 (+15%) from 2023

Net Income

Down

-$11,790

Down $45,478 (-135%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth74th percentile

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

$600K$400K$200K$0Assets 2011: $206,453Liabilities 2011: $12,350Net Assets 2011: $194,1032011Assets 2012: $253,642Liabilities 2012: $8,337Net Assets 2012: $245,3052012Assets 2013: $273,129Liabilities 2013: $11,347Net Assets 2013: $261,7822013Assets 2014: $311,935Liabilities 2014: $10,843Net Assets 2014: $301,0922014Assets 2015: $371,505Liabilities 2015: $10,273Net Assets 2015: $361,2322015Assets 2016: $420,179Liabilities 2016: $12,690Net Assets 2016: $407,4892016Assets 2017: $454,691Liabilities 2017: $19,921Net Assets 2017: $434,7702017Assets 2018: $476,605Liabilities 2018: $20,004Net Assets 2018: $456,6012018Assets 2019: $506,795Liabilities 2019: $7,305Net Assets 2019: $499,4902019Assets 2020: $511,833Liabilities 2020: $9,790Net Assets 2020: $502,0432020Assets 2021: $523,718Liabilities 2021: $20,978Net Assets 2021: $502,7402021Assets 2022: $482,011Liabilities 2022: $19,386Net Assets 2022: $462,6252022Assets 2023: $499,737Liabilities 2023: $3,424Net Assets 2023: $496,3132023Assets 2024: $498,300Liabilities 2024: $13,777Net Assets 2024: $484,5232024

Highlighted filing

2024

Assets$498,300
Liabilities$13,777
Net Assets$484,523
Open 2024 Filing

Operations Trend

Revenue Growth61st percentile

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

$300K$200K$100K$0-$100KExpenses 2011: $87,5982011Revenue 2012: $137,897Expenses 2012: $86,695Net Income 2012: $51,2022012Revenue 2013: $126,968Expenses 2013: $110,488Net Income 2013: $16,4802013Revenue 2014: $153,538Expenses 2014: $114,229Net Income 2014: $39,3092014Revenue 2015: $165,124Expenses 2015: $104,985Net Income 2015: $60,1392015Revenue 2016: $171,044Expenses 2016: $124,785Net Income 2016: $46,2592016Revenue 2017: $177,407Expenses 2017: $150,127Net Income 2017: $27,2802017Revenue 2018: $180,056Expenses 2018: $158,225Net Income 2018: $21,8312018Revenue 2019: $191,964Expenses 2019: $149,075Net Income 2019: $42,8892019Revenue 2020: $179,445Expenses 2020: $176,892Net Income 2020: $2,5532020Revenue 2021: $177,485Expenses 2021: $176,788Net Income 2021: $6972021Revenue 2022: $187,943Expenses 2022: $228,058Net Income 2022: -$40,1152022Revenue 2023: $222,039Expenses 2023: $188,351Net Income 2023: $33,6882023Revenue 2024: $205,085Expenses 2024: $216,875Net Income 2024: -$11,7902024

Highlighted filing

2024

Revenue$205,085
Expenses$216,875
Net Income-$11,790
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$498,300
Liabilities
$13,777
Net assets
$484,523
Revenue
$205,085
Expenses
$216,875
Net income
-$11,790
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.98$0.14$4.85$2.05$2.17$0.12
2023Detailed filing. Detailed filing data is available for this year.$5.00$0.03$4.96$2.22$1.88$0.34
2022Detailed filing. Detailed filing data is available for this year.$4.82$0.19$4.63$1.88$2.28$0.40
2021Detailed filing. Detailed filing data is available for this year.$5.24$0.21$5.03$1.77$1.77$0.01
2020Detailed filing. Detailed filing data is available for this year.$5.12$0.10$5.02$1.79$1.77$0.03
2019Detailed filing. Detailed filing data is available for this year.$5.07$0.07$4.99$1.92$1.49$0.43
2018Detailed filing. Detailed filing data is available for this year.$4.77$0.20$4.57$1.80$1.58$0.22
2017Detailed filing. Detailed filing data is available for this year.$4.55$0.20$4.35$1.77$1.50$0.27
2016Detailed filing. Detailed filing data is available for this year.$4.20$0.13$4.07$1.71$1.25$0.46
2015Detailed filing. Detailed filing data is available for this year.$3.72$0.10$3.61$1.65$1.05$0.60
2014Detailed filing. Detailed filing data is available for this year.$3.12$0.11$3.01$1.54$1.14$0.39
2013Detailed filing. Detailed filing data is available for this year.$2.73$0.11$2.62$1.27$1.10$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.54$0.08$2.45$1.38$0.87$0.51
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$0.12$1.94$0.88
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 30, 2025
Return Version
2024v5.0
Gross Receipts
$205,085
Mission and Program Overview

Mission

To provide training to apprentice members of roofers local 70.

The roofers union local no. 70 - apprenticeship fund is crafted for the purpose of providing training to apprentice members under a collectively bargained agreement, on behalf of the roofers local no. 70, in compliance with the taft-hartley act.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$445,488$454,368▲ $8,880
Cash and Non-Interest-Bearing Accounts$25,000$25,048▲ $48
Accounts Receivable$16,984$12,914▼ $4,070
Prepaid Expenses and Deferred Charges$5,858$5,773▼ $85
Land, Buildings, and Equipment, Net$236$197▼ $39
Total Assets$499,737$498,300▼ $1,437
Other Assets Total$6,171--
Liabilities
Other Liabilities-$10,389-
Accounts Payable and Accrued Expenses$3,424$3,388▼ $36
Total Liabilities$3,424$13,777▲ $10,353
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$496,313$484,523▼ $11,790
Total Net Assets Fund Balance$496,313$484,523▼ $11,790
Total Liabilities and Net Assets / Fund Balance$499,737$498,300▼ $1,437

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$197$41,985$42,182
Leasehold Improvements-$3,224$3,224
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleOtherTotal
Charles RumseyTrustee$99,386$99,386
Mark WoodwardTrustee$99,386$99,386
Nick BosworthTrustee$954$954

Board Members and Trustees

NameTitle
Jeremy GayTrustee
Kristine Cook LindseyTrustee
Tom BloomTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$194,319
Investment Income
$10,766
Other Revenue
$0
Change in Net Assets
$-11,790

Audited Revenue Reconciliation

Revenue per Audited Statements
$205,085
Total Revenue per Audited Statements
$205,085
Total Revenue per Form 990
$205,085
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$94,116
Other Expenses$58,178
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$65,807--$65,807
Benefits to Members$64,581--$64,581
Occupancy$4,989$9,600-$14,589
Other Employee Benefits$12,787--$12,787
Travel$10,634$1,667-$12,301
Fees for Services Accounting-$11,539-$11,539
Pension Plan Contributions$10,084--$10,084
Insurance-$8,582-$8,582
Office Expenses-$7,187-$7,187
Payroll Taxes$5,438--$5,438
Conferences and Meetings-$2,760-$2,760
Fees for Services Management-$873-$873
Fees for Services Legal-$308-$308
Depreciation Depletion-$39-$39
Total Functional Expenses$174,320$42,555$0$216,875

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$216,875
Total Expenses per Audited Statements$216,875
Total Expenses per Form 990$216,875
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
Due to Insurance Fund$10,389
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Accountant presents the financial statements and the internal revenue service form 990 to board of trustees for review, upon board motion the financial statements and form 990 are approved and signed.”

Form 990, Page 6, Part VI, Line 19

“All governing documents are made available to the public upon written request at the board office.”

Filing and Contact Details

Filer

Filer Name
Roofers- Union Local No 70
EIN
38-2842347
Phone
5175486554
Address
1451 OLD PINCKNEY, HOWELL, MI 48843

Signing Officer

Name
Mark Woodward
Title
Trustee
Phone
5175486554
Signed
2025-07-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Woodward
Formed
1988
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Bultynck & Co Pllc
Address
15985 CANAL RD, CLINTON TOWNSHIP, MI 48038-5021
Preparer
Christopher Scott Cpapfs Mst
Phone
5862867300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The roofers union local no. 70 - apprenticeship fund is crafted for the purpose of providing training to apprentice members under a collectively bargained agreement, on behalf of the roofers local no. 70, in compliance with the taft-hartley act.”

Form 990, Page 1, Part I, Line 6

“Volunteers consist of uncompensated board of trustees' members.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The plan is exempt from federal income taxes under section 501(c)(9) of the internal revenue code. The trust maintains the tax position of its tax- exempt status and does not conduct unrelated business activities. Accordingly, no provisions for income taxes or uncertain tax positions have been reflected in the accompanying financial statements. The plan is generally no longer subject to examination by the internal revenue service for tax years prior to 2021.”

Raw XML Appendix398 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/SupplementalInformationDetail/ExplanationTxt0THE PLAN IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE. THE TRUST MAINTAINS THE TAX POSITION OF ITS TAX- EXEMPT STATUS AND DOES NOT CONDUCT UNRELATED BUSINESS ACTIVITIES. ACCORDINGLY, NO PROVISIONS FOR INCOME TAXES OR UNCERTAIN TAX POSITIONS HAVE BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE PLAN IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR TAX YEARS PRIOR TO 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ROOFERS UNION LOCAL NO. 70 - APPRENTICESHIP FUND IS CRAFTED FOR THE PURPOSE OF PROVIDING TRAINING TO APPRENTICE MEMBERS UNDER A COLLECTIVELY BARGAINED AGREEMENT, ON BEHALF OF THE ROOFERS LOCAL NO. 70, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEERS CONSIST OF UNCOMPENSATED BOARD OF TRUSTEES' MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTANT PRESENTS THE FINANCIAL STATEMENTS AND THE INTERNAL REVENUE SERVICE FORM 990 TO BOARD OF TRUSTEES FOR REVIEW, UPON BOARD MOTION THE FINANCIAL STATEMENTS AND FORM 990 ARE APPROVED AND SIGNED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST AT THE BOARD OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK WOODWARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum05175486554
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROOFERS- UNION LOCAL NO 70
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0APPRENTICESHIP TRUST
ReturnHeader/Filer/BusinessNameControlTxt0ROOF
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ReturnHeader/Filer/PhoneNum05175486554
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203920878
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BULTYNCK & CO PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt015985 CANAL RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLINTON TOWNSHIP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0480385021
ReturnHeader/PreparerPersonGrp/PhoneNum05862867300
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER SCOTT CPAPFS MST
ReturnHeader/ReturnTs02025-08-07T09:00:01-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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