Civic Intelligence

Roofers Local 149 - Southeastern Michigan Roofing Contractors

990 • Fiscal year 2016 • EIN 38-3373473

Jun 01, 2015 to May 31, 2016 • Filed on Oct 24, 2016

Refreshing map…

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

28th percentile

0.02x

Higher debt load relative to assets than 28% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

42nd percentile

0.07x

Higher debt load relative to revenue than 42% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

34th percentile

-2.5%

Higher net margin than 34% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

55th percentile

$72,594

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 24.8% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

48th percentile

0.8%

Faster asset growth than 48% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

75th percentile

18%

Faster revenue growth than 75% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,296,906

Up $9,723 (+0.8%) from 2015

Net Assets

Down

$1,276,565

Down $7,299 (-0.6%) from 2015

Liabilities

Up

$20,341

Up $17,022 (+513%) from 2015

Revenue

Up

$292,430

Up $44,040 (+18%) from 2015

Expenses

Down

$299,729

Down $4,099 (-1.3%) from 2015

Net Income

Up

-$7,299

Up $48,139 (+87%) from 2015

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,385,450Liabilities 2011: $9,851Net Assets 2011: $1,375,5992011Assets 2012: $1,374,880Liabilities 2012: $7,658Net Assets 2012: $1,367,2222012Assets 2013: $1,361,287Liabilities 2013: $8,374Net Assets 2013: $1,352,9132013Assets 2014: $1,349,404Liabilities 2014: $10,102Net Assets 2014: $1,339,3022014Assets 2015: $1,287,183Liabilities 2015: $3,319Net Assets 2015: $1,283,8642015Assets 2016: $1,296,906Liabilities 2016: $20,341Net Assets 2016: $1,276,5652016Assets 2017: $1,380,870Liabilities 2017: $24,168Net Assets 2017: $1,356,7022017Assets 2018: $1,469,805Liabilities 2018: $36,822Net Assets 2018: $1,432,9832018Assets 2019: $1,429,773Liabilities 2019: $13,804Net Assets 2019: $1,415,9692019Assets 2020: $1,486,529Liabilities 2020: $46,061Net Assets 2020: $1,440,4682020Assets 2021: $1,771,434Liabilities 2021: $40,298Net Assets 2021: $1,731,1362021Assets 2022: $1,691,422Liabilities 2022: $22,616Net Assets 2022: $1,668,8062022Assets 2023: $1,530,700Liabilities 2023: $39,834Net Assets 2023: $1,490,8662023

Highlighted filing

2016

Assets$1,296,906
Liabilities$20,341
Net Assets$1,276,565

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $216,529Expenses 2011: $254,093Net Income 2011: -$37,5642011Revenue 2012: $260,975Expenses 2012: $269,352Net Income 2012: -$8,3772012Revenue 2013: $296,095Expenses 2013: $310,404Net Income 2013: -$14,3092013Revenue 2014: $268,879Expenses 2014: $282,490Net Income 2014: -$13,6112014Revenue 2015: $248,390Expenses 2015: $303,828Net Income 2015: -$55,4382015Revenue 2016: $292,430Expenses 2016: $299,729Net Income 2016: -$7,2992016Revenue 2017: $423,274Expenses 2017: $343,137Net Income 2017: $80,1372017Revenue 2018: $389,211Expenses 2018: $312,930Net Income 2018: $76,2812018Revenue 2019: $349,038Expenses 2019: $366,052Net Income 2019: -$17,0142019Revenue 2020: $374,850Expenses 2020: $350,351Net Income 2020: $24,4992020Revenue 2021: $624,734Expenses 2021: $334,066Net Income 2021: $290,6682021Revenue 2022: $313,783Expenses 2022: $376,113Net Income 2022: -$62,3302022Revenue 2023: $408,349Expenses 2023: $586,289Net Income 2023: -$177,9402023

Highlighted filing

2016

Revenue$292,430
Expenses$299,729
Net Income-$7,299
Jump To
Filing Snapshot
Filing Period
Jun 1, 2015 to May 31, 2016
Signed
Oct 24, 2016
Return Version
2015v2.1
Gross Receipts
$292,430
Mission and Program Overview

Mission

Apprentice Training Program

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,283,864$1,276,565▼ $7,299
Investments in Publicly Traded Securities$728,406$700,284▼ $28,122
Land, Buildings, and Equipment, Net$451,837$433,380▼ $18,457
Cash and Non-Interest-Bearing Accounts$70,160$124,097▲ $53,937
Accounts Receivable$26,590$29,728▲ $3,138
Prepaid Expenses and Deferred Charges$7,968$7,195▼ $773
Savings and Temporary Cash Investments$2,222$2,222→ $0
Total Assets$1,287,183$1,296,906▲ $9,723
Liabilities
Accounts Payable and Accrued Expenses$3,319$20,341▲ $17,022
Total Liabilities$3,319$20,341▲ $17,022
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,283,864$1,276,565▼ $7,299
Total Liabilities and Net Assets / Fund Balance$1,287,183$1,296,906▲ $9,723

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$316,497$144,644$461,141
Equipment$42,590$67,901$110,491
Land$67,440-$67,440
Other Land Buildings$6,853$18,639$25,492
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brian GreggInstructorFT$72,594$72,594

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$314,384
Investment Income
$28,314
Other Revenue
$-50,268
Change in Net Assets
$-7,299

Audited Revenue Reconciliation

Revenue per Audited Statements
$292,430
Total Revenue per Audited Statements
$292,430
Total Revenue per Form 990
$292,430
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$173,019
Salaries, Compensation, and Employee Benefits$126,710
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$72,594$0$0$72,594
Fees for Services Management$35,155$0$0$35,155
Pension Plan Contributions$25,007$0$0$25,007
Other Employee Benefits$23,332$0$0$23,332
Fees for Services Other$19,207$0$0$19,207
Depreciation Depletion$18,756$0$0$18,756
Insurance$11,219$0$0$11,219
Other Expenses$8,856$0$0$8,856
Office Expenses$6,970$0$0$6,970
Travel$6,000$0$0$6,000
Payroll Taxes$5,777$0$0$5,777
Fees for Services Accounting$5,600$0$0$5,600
Fees for Services Legal$4,889$0$0$4,889
Conferences and Meetings$2,166$0$0$2,166
Total Functional Expenses$299,729$0$0$299,729

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$299,729
Total Expenses per Audited Statements$299,729
Total Expenses per Form 990$299,729
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
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 SE Joint Apprenticeship Committee Fund
EIN
38-3373473
Phone
2488139800
Address
700 Tower Drive, Troy, MI 48098-2808

Signing Officer

Name
Mark Peterson
Title
Trustee
Phone
2488139800
Signed
2016-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Gregg
Formed
1955
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
0
Employees
1
Volunteers
0

Preparer

Firm
Wrubel Wesley and Company Cpas
Address
31731 NORTHWESTERN HWY SUITE 255, FARMINGTON HILLS, MI 48334
Preparer
Douglas M Wesley CPA
Phone
2488550337
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The form 990 is presented to the trustees by the certified public accounting firm who prepared the form. The form is reviewed by the trustees, approved and then signed.

Pt VI, Line 12C

Thje Board of trustees rountinely monitors the conflict of interest policy at its trustees meetings and assesses the need for changes to the policy.

Form 990EZ, Part I, Line 8

Facility rental

Form 990EZ, Part I, Line 16

Administrative fees

Form 990EZ, Part I, Line 16

Transportation

Form 990EZ, Part I, Line 16

Bank service charges

Form 990EZ, Part I, Line 16

Payroll processing

Form 990EZ, Part I, Line 16

Apprentice graduation

Form 990EZ, Part I, Line 16

School materials

Form 990EZ, Part I, Line 16

Conference and meetings

Form 990EZ, Part I, Line 16

School "T" shirts

Form 990EZ, Part I, Line 16

Office

Form 990EZ, Part II, Line 24

Accounts Receivable

Form 990EZ, Part II, Line 24

Prepaid items

Form 990EZ, Part II, Line 24

Furniture & equipment

Form 990EZ, Part II, Line 26

Accounts Payable & Accrued Expenses

Raw XML AppendixShowing 400 of 441 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/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0174604
IRS990/PYOtherRevenueAmt0-35108
IRS990/PYProgramServiceRevenueAmt0233056
IRS990/PYRevenuesLessExpensesAmt0-55438
IRS990/PYSalariesCompEmpBnftPaidAmt0129224
IRS990/PYTotalExpensesAmt0303828
IRS990/PYTotalRevenueAmt0248390
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-7299
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0292430
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01283864
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01276565
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02222
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02222
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0316497
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0144644
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0461141
IRS990ScheduleD/EquipmentGrp/BookValueAmt042590
IRS990ScheduleD/EquipmentGrp/DepreciationAmt067901
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0110491
IRS990ScheduleD/ExpensesSubtotalAmt0299729
IRS990ScheduleD/LandGrp/BookValueAmt067440
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt067440
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06853
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt018639
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt025492
IRS990ScheduleD/RevenueSubtotalAmt0292430
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0433380
IRS990ScheduleD/TotalExpensesPerForm990Amt0299729
IRS990ScheduleD/TotalRevenuePerForm990Amt0292430
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0292430
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0299729
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NEWSPAPER ADS NEWSPAPER ADS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The form 990 is presented to the trustees by the certified public accounting firm who prepared the form. The form is reviewed by the trustees, approved and then signed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Thje Board of trustees rountinely monitors the conflict of interest policy at its trustees meetings and assesses the need for changes to the policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Facility rental
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Administrative fees
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Transportation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Bank service charges
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Payroll processing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Apprentice graduation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8School materials
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Conference and meetings
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10School "T" shirts
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Office
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Accounts Receivable
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Prepaid items
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Furniture & equipment
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Accounts Payable & Accrued Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990EZ, Part II, Line 26
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01287183
IRS990/TotalAssetsEOYAmt01296906
IRS990/TotalAssetsGrp/BOYAmt01287183
IRS990/TotalAssetsGrp/EOYAmt01296906
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0299729
IRS990/TotalFunctionalExpensesGrp/TotalAmt0299729
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03319
IRS990/TotalLiabilitiesEOYAmt020341
IRS990/TotalLiabilitiesGrp/BOYAmt03319
IRS990/TotalLiabilitiesGrp/EOYAmt020341
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01283864
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01276565
IRS990/TotalProgramServiceExpensesAmt0299729
IRS990/TotalProgramServiceRevenueAmt0314384
IRS990/TotalReportableCompFromOrgAmt072594
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0292430
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0292430
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01287183
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01296906
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.53$0.04$1.49$0.41$0.59$0.18
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.69$0.02$1.67$0.31$0.38$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.77$0.04$1.73$0.62$0.33$0.29
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.49$0.05$1.44$0.37$0.35$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.01$1.42$0.35$0.37$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.04$1.43$0.39$0.31$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.02$1.36$0.42$0.34$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.30$0.02$1.28$0.29$0.30$0.01
2015Summary only. Only limited summary data is available for this year.$1.29$0.00$1.28$0.25$0.30$0.06
2014Summary only. Only limited summary data is available for this year.$1.35$0.01$1.34$0.27$0.28$0.01
2013Summary only. Only limited summary data is available for this year.$1.36$0.01$1.35$0.30$0.31$0.01
2012Summary only. Only limited summary data is available for this year.$1.37$0.01$1.37$0.26$0.27$0.01
2011Summary only. Only limited summary data is available for this year.$1.39$0.01$1.38$0.22$0.25$0.04