Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
EIN 43-0811095 • 501(c)5 • Maryland Heights, MO
Profile
Training for the roofing industry
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
Liabilities / Revenue
65th percentile
Higher debt load relative to revenue than 65% of similar nonprofits.
Net Margin
78th percentile
Higher net margin than 78% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
82nd percentile
Faster asset growth than 82% of similar nonprofits.
Revenue Growth
93rd percentile
Faster revenue growth than 93% of similar nonprofits.
Assets
Up$1,398,899
Up $309,183 (+28%) from 2023
Liabilities
Down$33,693
Down $1,308 (-3.7%) from 2023
Net Assets
Up$1,365,206
Up $310,491 (+29%) from 2023
Revenue
Up$832,288
Up $119,444 (+17%) from 2023
Expenses
Down$521,797
Down $38,970 (-6.9%) from 2023
Net Income
Up$310,491
Up $158,414 (+104%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Training for the roofing industry
Training for roofing industry
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $730,918 | $998,615 | ▲ $267,697 |
| Land, Buildings, and Equipment, Net | $284,040 | $297,579 | ▲ $13,539 |
| Accounts Receivable | $67,029 | $91,513 | ▲ $24,484 |
| Prepaid Expenses and Deferred Charges | $7,650 | $11,192 | ▲ $3,542 |
| Total Assets | $1,089,716 | $1,398,899 | ▲ $309,183 |
| Other Assets Total | $79 | $0 | ▼ $79 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $33,186 | $29,935 | ▼ $3,251 |
| Other Liabilities | $1,815 | $3,758 | ▲ $1,943 |
| Total Liabilities | $35,001 | $33,693 | ▼ $1,308 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,054,715 | $1,365,206 | ▲ $310,491 |
| Total Net Assets Fund Balance | $1,054,715 | $1,365,206 | ▲ $310,491 |
| Total Liabilities and Net Assets / Fund Balance | $1,089,716 | $1,398,899 | ▲ $309,183 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $292,959 | $22,592 | $315,551 |
| Equipment | $4,620 | $55,796 | $60,416 |
| Other Land Buildings | $0 | $32,914 | $32,914 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Matthew Wittenborn | Training Director | FT | $90,008 | $49,611 | $139,619 |
| Name | Title |
|---|---|
| Adam Gwaltney | Trustee |
| Dennis P Marshall Jr | Trustee |
| Gene Frederic | Trustee |
| Sean Drury | Trustee |
| Thomas R Hamilton | Trustee |
| Todd Heisserer | Trustee |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $288,096 |
| Other Expenses | $233,701 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $144,357 |
| Occupancy | - | - | - | $116,738 |
| Other Salaries and Wages | - | - | - | $82,498 |
| Pension Plan Contributions | - | - | - | $27,145 |
| Other Employee Benefits | - | - | - | $20,372 |
| Office Expenses | - | - | - | $18,993 |
| Insurance | - | - | - | $14,401 |
| Payroll Taxes | - | - | - | $13,724 |
| Depreciation Depletion | - | - | - | $12,816 |
| Other Expenses | - | - | - | $10,093 |
| Fees for Services Accounting | - | - | - | $8,320 |
| Conferences and Meetings | - | - | - | $1,875 |
| Fees for Services Legal | - | - | - | $749 |
| Total Functional Expenses | $0 | $0 | $0 | $521,797 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $521,797 |
| Total Expenses per Audited Statements | $521,797 |
| Total Expenses per Form 990 | $521,797 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to Related Party | $3,758 |
“Auditor prepares 990. Apprentice committee reviews and approves 990 before being filed.”
“UPON REQUEST”
“The plan obtained its latest determination letter in december 1965, in which the irs stated that the plan, as then designed, was in compliance with the applicable requirements of the internal revenue code (irc) section 501(c)(5). The plan has been amended since receiving the determination letter. The committee believes that the plan is currently designed and being operated in compliance with the applicable requirements of the irc. Therefore, no provision for income taxes has been included in the plan's financial statements. The total amounts of interest and penalties recognized in the statements of changes in net assets available for benefits and the total amounts of interest and penalties recognized in the statements of net assets available for benefits are $0. Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by federal and state taxing authorities. Management has analyzed the tax positions taken by the plan, and has concluded that as of october 31, 2024 and 2023, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The plan has never had unrelated business income tax (ubit) nor has it filed the form 990-t. Therefore, all tax years are open for examination by federal and state taxing authorities related to ubit.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 33186 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 29935 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 67029 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 91513 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TRAINING FOR ROOFING INDUSTRY |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3145359683 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 45 WORTHINGTON ACCESS DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MARYLAND HEIGHTS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MO |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 63043 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 144357 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1875 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 4393 |
| IRS990/CYOtherExpensesAmt | 0 | 233701 |
| IRS990/CYOtherRevenueAmt | 0 | 9844 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 818051 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 310491 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 288096 |
| IRS990/CYTotalExpensesAmt | 0 | 521797 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 832288 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 12816 |
| IRS990/Desc | 0 | TRAINING FOR ROOFING INDUSTRY |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 5 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8320 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 749 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 49611 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DENNIS P MARSHALL JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | TODD HEISSERER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | GENE FREDERIC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ADAM GWALTNEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | THOMAS R HAMILTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | SEAN DRURY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MATTHEW WITTENBORN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 90008 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRAINING DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1963 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 832288 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 14401 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 4393 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4393 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 111302 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 284040 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 297579 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 408881 |
| IRS990/LegalDomicileStateCd | 0 | MO |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TRAINING FOR THE ROOFING INDUSTRY |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1054715 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1365206 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1054715 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1365206 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 116738 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 18993 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 79 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 20372 |
| IRS990/OtherExpensesGrp/Desc | 0 | TRAINING |
| IRS990/OtherExpensesGrp/Desc | 1 | AUTO EXPENSE |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 49716 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 10093 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1815 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 3758 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | REIMBURSEMENTS |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | CREDIT CARD REBATES |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 9444 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 400 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 9444 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 400 |
| IRS990/OtherRevenueTotalAmt | 0 | 9844 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 82498 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 13724 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 27145 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 7650 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 11192 |
| IRS990/PrincipalOfficerNm | 0 | DENNY MARSHALL |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 818051 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 818051 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 2930 |
| IRS990/PYOtherExpensesAmt | 0 | 306936 |
| IRS990/PYOtherRevenueAmt | 0 | 1851 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 708063 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 152077 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 253831 |
| IRS990/PYTotalExpensesAmt | 0 | 560767 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 712844 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 310491 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 730918 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 998615 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 4620 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 55796 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 60416 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 521797 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 292959 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 22592 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 315551 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 32914 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 32914 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 3758 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO RELATED PARTY |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 832288 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE PLAN OBTAINED ITS LATEST DETERMINATION LETTER IN DECEMBER 1965, IN WHICH THE IRS STATED THAT THE PLAN, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE (IRC) SECTION 501(C)(5). THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. THE COMMITTEE BELIEVES THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE PLAN'S FINANCIAL STATEMENTS. THE TOTAL AMOUNTS OF INTEREST AND PENALTIES RECOGNIZED IN THE STATEMENTS OF CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS AND THE TOTAL AMOUNTS OF INTEREST AND PENALTIES RECOGNIZED IN THE STATEMENTS OF NET ASSETS AVAILABLE FOR BENEFITS ARE $0. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF OCTOBER 31, 2024 AND 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN HAS NEVER HAD UNRELATED BUSINESS INCOME TAX (UBIT) NOR HAS IT FILED THE FORM 990-T. THEREFORE, ALL TAX YEARS ARE OPEN FOR EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES RELATED TO UBIT. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 297579 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 521797 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 3758 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 832288 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 832288 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 521797 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | AUDITOR PREPARES 990. APPRENTICE COMMITTEE REVIEWS AND APPROVES 990 BEFORE BEING FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | ROOFING INDUSTRY ADVANCEMENT FUND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 431712923 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(5) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | MO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | TRAINING & PROMOTING THE ROOFING INDUSTRY TO ITS MEMBERS AND THE GEN PUBLIC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 2920 LOCUST STREET |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | ST LOUIS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | MO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 63103 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1089716 |
| IRS990/TotalAssetsEOYAmt | 0 | 1398899 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1089716 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1398899 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 5 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 521797 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 35001 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 33693 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 35001 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 33693 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1054715 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1365206 |
| IRS990/TotalOtherCompensationAmt | 0 | 49611 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 818051 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 90008 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 4393 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 827895 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 832288 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1089716 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1398899 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 45 WORTHINGTON ACCESS DRIVE |
| IRS990/USAddress/CityNm | 0 | MARYLAND HEIGHTS |
| IRS990/USAddress/StateAbbreviationCd | 0 | MO |
| IRS990/USAddress/ZIPCd | 0 | 63043 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DENNY MARSHALL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIRMAN |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3145359683 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-19 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | JOINT ROOFING INDUSTRY |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | APPRENTICE COMMITTEE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | JOIN |
| ReturnHeader/Filer/EIN | 0 | 430811095 |
| ReturnHeader/Filer/PhoneNum | 0 | 3145359683 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 45 WORTHINGTON ACCESS DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MARYLAND HEIGHTS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MO |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 63043 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 842885766 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ROMOLO & ASSOCIATES LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1700 W LUTHY DRIVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PEORIA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 61615 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3096822001 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-19 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JENNIFER L SMITH |
| ReturnHeader/ReturnTs | 0 | 2025-05-19T12:24:44-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-11-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-10-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
No mirrored PDF or thumbnail assets are attached yet.