Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Roofers Union Local No 182 Apprenticeship Trust
EIN 42-1436402 • 501(c)3 • Cedar Rapids, IA
Profile
Training of roofers skilled in all phases of the industry. The organization provides for appropriate instruction as well as oversight of on the job training.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.04x
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
59th percentile
Higher net margin than 59% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 22.6% of source-year revenue.
Asset Growth
72nd percentile
Faster asset growth than 72% of similar nonprofits.
Revenue Growth
39th percentile
Faster revenue growth than 39% of similar nonprofits.
Balance Sheet
Assets
Up$44,648
Up $5,931 (+15%) from 2023
Liabilities
Up$1,630
Up $206 (+14%) from 2023
Net Assets
Up$43,018
Up $5,725 (+15%) from 2023
Revenue
Down$88,851
Down $13,621 (-13%) from 2023
Expenses
Down$83,126
Down $33,535 (-29%) from 2023
Net Income
Up$5,725
Up $19,914 (+140%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $44,648
- Liabilities
- $1,630
- Net assets
- $43,018
- Revenue
- $88,851
- Expenses
- $83,126
- Net income
- $5,725
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jun 15, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $88,851
Mission and Program Overview
Mission
Training of roofers skilled in all phases of the industry. The organization provides for appropriate instruction as well as oversight of on the job training.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TRAINING AND EDUCATION OF UNION ROOFERS EMPLOYED BY SIGNATORY CONTRACTORS OF COLLECTIVE BARGAINING AGREEMENT. | - | $83,126 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| BRIAN COSGROVE | Business Man | PT | $15,294 | $4,773 | $20,067 |
| CHRIS MOORE | Trustee | - | $0 | - | - |
| SCOTT BRUNS | Trustee | - | $0 | - | - |
| LYNN PRICE | Trustee | - | $0 | - | - |
| KURT TJELMELAND | Trustee | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Roofers Union Local No 182
- EIN
- 42-1436402
- Phone
- 3193732575
- Address
- 701 OAKLAND ROAD, CEDAR RAPIDS, IA 52402
Signing Officer
- Name
- Brian Cosgrove
- Title
- Business Manager
- Phone
- 3192130332
- Signed
- 2025-06-15
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Hogan - Hansen Pc
- Address
- 2750 FIRST AVENUE NE SUITE 150, CEDAR RAPIDS, IA 52402-4800
- Preparer
- Jennifer J Decker CPA
- Phone
- 3193668267
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses advertising 500 automobile expense 103 insurance 6,771 other program expense 3,341 class materials 315 dues & subscriptions 400 total 11,430”
Form 990-ez, Part II, Line 24
“Inventories for sale or use 12 12 total 12 12”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 1,424 1,630”
Form 990-ez, Part III
“Training of roofers skilled in all phases of the industry. The organization provides for appropriate instruction as well as oversight of on the job training.”
Form 990-ez, Part V
“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.”
Raw XML Appendix147 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | BRIAN COSGROVE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3192130332 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 701 OAKLAND RD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | CEDAR RAPIDS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 52402 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 38705 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 44636 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 5725 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3335 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 38717 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 44648 |
| IRS990EZ/GrossReceiptsAmt | 0 | 88851 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 88851 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 37293 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 43018 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 37293 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 43018 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 16241 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| 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/CompensationAmt | 0 | 15294 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 4773 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | BRIAN COSGROVE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | CHRIS MOORE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | SCOTT BRUNS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | LYNN PRICE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | KURT TJELMELAND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | BUSINESS MAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 12 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 12 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 11430 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TRAINING OF ROOFERS SKILLED IN ALL PHASES OF THE INDUSTRY. THE ORGANIZATION PROVIDES FOR APPROPRIATE INSTRUCTION AS WELL AS OVERSIGHT OF ON THE JOB TRAINING. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TRAINING AND EDUCATION OF UNION ROOFERS EMPLOYED BY SIGNATORY CONTRACTORS OF COLLECTIVE BARGAINING AGREEMENT. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 83126 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 52120 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | true |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1424 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1630 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 83126 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 83126 |
| IRS990EZ/TotalRevenueAmt | 0 | 88851 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.ROOFERSLOCAL182.COM |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | PUBLISHED IN THE CEDAR RAPIDS GAZETTE. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | NO CONTRIBUTIONS WERE SOLICITED DURING 2024. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 4 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING 500 AUTOMOBILE EXPENSE 103 INSURANCE 6,771 OTHER PROGRAM EXPENSE 3,341 CLASS MATERIALS 315 DUES & SUBSCRIPTIONS 400 TOTAL 11,430 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | INVENTORIES FOR SALE OR USE 12 12 TOTAL 12 12 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,424 1,630 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TRAINING OF ROOFERS SKILLED IN ALL PHASES OF THE INDUSTRY. THE ORGANIZATION PROVIDES FOR APPROPRIATE INSTRUCTION AS WELL AS OVERSIGHT OF ON THE JOB TRAINING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART V |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BRIAN COSGROVE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | BUSINESS MANAGER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3192130332 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ROOFERS UNION LOCAL NO 182 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | APPRENTICESHIP TRUST |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ROOF |
| ReturnHeader/Filer/EIN | 0 | 421436402 |
| ReturnHeader/Filer/PhoneNum | 0 | 3193732575 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 701 OAKLAND ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CEDAR RAPIDS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 52402 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 420991212 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HOGAN - HANSEN PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2750 FIRST AVENUE NE SUITE 150 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CEDAR RAPIDS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 524024800 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3193668267 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-16 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JENNIFER J DECKER CPA |
| ReturnHeader/ReturnTs | 0 | 2025-06-25T08:59:01-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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