Liabilities / Assets
64th percentile
Higher debt load relative to assets than 64% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
64th percentile
Higher debt load relative to assets than 64% of similar nonprofits.
Liabilities / Revenue
67th percentile
Higher debt load relative to revenue than 67% of similar nonprofits.
Net Margin
84th percentile
Higher net margin than 84% of similar nonprofits.
Top Officer Pay
41st percentile
Higher top officer pay than 41% of similar nonprofits.
Top officer pay equals 1.0% of source-year revenue.
Asset Growth
80th percentile
Faster asset growth than 80% of similar nonprofits.
Revenue Growth
44th percentile
Faster revenue growth than 44% of similar nonprofits.
Assets
Up$740,072
Up $121,411 (+20%) from 2019
Net Assets
Up$726,891
Up $124,085 (+21%) from 2019
Liabilities
Down$13,181
Down $2,674 (-17%) from 2019
Revenue
Down$397,860
Down $11,356 (-2.8%) from 2019
Expenses
Down$273,775
Down $20,016 (-6.8%) from 2019
Net Income
Up$124,085
Up $8,660 (+7.5%) from 2019
Training for the roofing industry
Training for roofing industry
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $538,935 | $671,250 | ▲ $132,315 |
| Accounts Receivable | $45,399 | $38,156 | ▼ $7,243 |
| Land, Buildings, and Equipment, Net | $28,982 | $24,575 | ▼ $4,407 |
| Prepaid Expenses and Deferred Charges | $5,345 | $5,071 | ▼ $274 |
| Total Assets | $618,661 | $740,072 | ▲ $121,411 |
| Other Assets Total | $0 | $1,020 | ▲ $1,020 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $15,855 | $12,426 | ▼ $3,429 |
| Other Liabilities | $0 | $755 | ▲ $755 |
| Total Liabilities | $15,855 | $13,181 | ▼ $2,674 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $602,806 | $726,891 | ▲ $124,085 |
| Total Net Assets Fund Balance | $602,806 | $726,891 | ▲ $124,085 |
| Total Liabilities and Net Assets / Fund Balance | $618,661 | $740,072 | ▲ $121,411 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $24,575 | $62,334 | $86,909 |
| Name | Title | Base | Other | Total |
|---|---|---|---|---|
| Todd Heisserer | Trustee | $2,534 | $1,479 | $4,013 |
| Name | Title |
|---|---|
| DAN O'DONNELL | Trustee |
| Dennis Bartch | Trustee |
| Dennis P Marshall Jr | Trustee |
| Gene Frederic | Trustee |
| Harry Moore | Trustee |
| Wayne Cox | Trustee |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $183,454 |
| Other Expenses | $90,321 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $88,207 | $21,322 | - | $109,529 |
| Pension Plan Contributions | $26,024 | $7,573 | - | $33,597 |
| Other Employee Benefits | $22,657 | $5,600 | - | $28,257 |
| Occupancy | $25,424 | - | - | $25,424 |
| Insurance | $10,281 | - | - | $10,281 |
| Depreciation Depletion | $9,087 | - | - | $9,087 |
| Office Expenses | - | $8,858 | - | $8,858 |
| Payroll Taxes | $6,709 | $2,035 | - | $8,744 |
| Fees for Services Accounting | - | $6,368 | - | $6,368 |
| Travel | $5,130 | - | - | $5,130 |
| Current Officers, Directors, Trustees, and Key Employees | $3,327 | - | - | $3,327 |
| Fees for Services Legal | - | $3,062 | - | $3,062 |
| Conferences and Meetings | $1,905 | - | - | $1,905 |
| Other Expenses | $272 | - | - | $272 |
| Total Functional Expenses | $218,957 | $54,818 | $0 | $273,775 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $273,775 |
| Total Expenses per Audited Statements | $273,775 |
| Total Expenses per Form 990 | $273,775 |
| 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 | $755 |
“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, 2020 and 2019, 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 | 15855 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 12426 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 45399 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 38156 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TRAINING FOR ROOFING INDUSTRY |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | DENNY MARSHALL |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3145359683 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2920 LOCUST ST |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ST LOUIS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MO |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 63103 |
| 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/ProgramServicesAmt | 0 | 3327 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 3327 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 1905 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1905 |
| 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 | 2558 |
| IRS990/CYOtherExpensesAmt | 0 | 90321 |
| IRS990/CYOtherRevenueAmt | 0 | 1611 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 393691 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 124085 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 183454 |
| IRS990/CYTotalExpensesAmt | 0 | 273775 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 397860 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 9087 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 9087 |
| 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 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/ExpenseAmt | 0 | 218957 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 6368 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6368 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 3062 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 3062 |
| 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 | 0.50 |
| 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/IndividualTrusteeOrDirectorInd | 6 | 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 | 1479 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DAN O'DONNELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DENNIS P MARSHALL JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | TODD HEISSERER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | GENE FREDERIC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | WAYNE COX |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | HARRY MOORE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DENNIS BARTCH |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 2534 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| 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 | TRUSTEE |
| 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 | 397860 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 10281 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 10281 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 2558 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2558 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 62334 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 28982 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 24575 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 86909 |
| 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 | 602806 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 726891 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 602806 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 726891 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 25424 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 25424 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 8858 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 8858 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 0 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1020 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 5600 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 22657 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 28257 |
| IRS990/OtherExpensesGrp/Desc | 0 | TRAINING |
| IRS990/OtherExpensesGrp/Desc | 1 | PROPERTY TAXES |
| IRS990/OtherExpensesGrp/Desc | 2 | APPRENTICE COMPETITION |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 19140 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 794 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 272 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 19140 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 794 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 272 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 755 |
| 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 | 1273 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 338 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1273 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 338 |
| IRS990/OtherRevenueTotalAmt | 0 | 1611 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 21322 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 88207 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 109529 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2035 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 6709 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 8744 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 7573 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 26024 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 33597 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 5345 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 5071 |
| IRS990/PrincipalOfficerNm | 0 | DENNY MARSHALL |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 393691 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 393691 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 7031 |
| IRS990/PYOtherExpensesAmt | 0 | 113503 |
| IRS990/PYOtherRevenueAmt | 0 | 2254 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 399931 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 115425 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 180288 |
| IRS990/PYTotalExpensesAmt | 0 | 293791 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 409216 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 124085 |
| 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 | 538935 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 671250 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 24575 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 62334 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 86909 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 273775 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 755 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO RELATED PARTY |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 397860 |
| 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, 2020 AND 2019, 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 | 24575 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 273775 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 755 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 397860 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 397860 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 273775 |
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| 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 |
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| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
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| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | ROOFING INDUSTRY ADVANCEMENT FUND |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | ST LOUIS |
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| 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 | 0 |
| 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 |
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| IRS990/TotalAssetsEOYAmt | 0 | 740072 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 618661 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 740072 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 6 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 54818 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 218957 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 273775 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 15855 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 13181 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 15855 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 13181 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 602806 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 726891 |
| IRS990/TotalOtherCompensationAmt | 0 | 1479 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 218957 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 393691 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 2534 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 2558 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 395302 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 397860 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 618661 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 740072 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 5130 |
| IRS990/TravelGrp/TotalAmt | 0 | 5130 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 2920 LOCUST ST |
| IRS990/USAddress/CityNm | 0 | ST LOUIS |
| IRS990/USAddress/StateAbbreviationCd | 0 | MO |
| IRS990/USAddress/ZIPCd | 0 | 63103 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| 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 | 2021-04-23 |
| 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 | 2920 LOCUST ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ST LOUIS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MO |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 63103 |
| 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 | 2021-04-23 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JENNIFER L SMITH |
| ReturnHeader/ReturnTs | 0 | 2021-05-17T07:59:14-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-11-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-10-31 |
| ReturnHeader/TaxYr | 0 | 2019 |
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Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.