Civic Intelligence

Roofers and Waterproofers L U 30 Appren

EIN 52-1174204 • 501(c)5 • Philadelphia, PA

Profile

Training and education services for apprentices.

6447 Torresdale AvePhiladelphia, PA 19135

n/A

Siviq Scores

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

Liabilities / Assets

69th percentile

0.01x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

82nd percentile

0.04x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Net Margin

91st percentile

38%

Higher net margin than 91% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2025

Asset Growth

66th percentile

7.6%

Faster asset growth than 66% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

82nd percentile

19%

Faster revenue growth than 82% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$363,598

Up $25,660 (+7.6%) from 2024

Liabilities

Down

$2,693

Down $2,614 (-49%) from 2024

Net Assets

Up

$360,905

Up $28,274 (+8.5%) from 2024

Operations
Liabilities / Revenue82nd percentileNet Margin91st percentile

Revenue

Up

$74,200

Up $11,741 (+19%) from 2024

Expenses

Up

$46,038

Up $2,970 (+6.9%) from 2024

Net Income

Up

$28,162

Up $8,771 (+45%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

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

$400K$300K$200K$100K$0Assets 2012: $107,508Liabilities 2012: $8,488Net Assets 2012: $99,0162012Assets 2013: $125,791Liabilities 2013: $7,703Net Assets 2013: $118,0882013Assets 2014: $85,364Liabilities 2014: $9,830Net Assets 2014: $75,5342014Assets 2015: $46,691Liabilities 2015: $10,006Net Assets 2015: $36,6852015Assets 2017: $67,511Liabilities 2017: $5,527Net Assets 2017: $61,9842017Assets 2018: $123,617Liabilities 2018: $5,502Net Assets 2018: $118,1152018Assets 2019: $181,120Liabilities 2019: $5,529Net Assets 2019: $175,5912019Assets 2020: $240,554Liabilities 2020: $7,069Net Assets 2020: $233,4852020Assets 2021: $279,514Liabilities 2021: $5,307Net Assets 2021: $274,2072021Assets 2022: $300,257Liabilities 2022: $7,694Net Assets 2022: $292,5632022Assets 2023: $318,421Liabilities 2023: $5,412Net Assets 2023: $313,0092023Assets 2024: $337,938Liabilities 2024: $5,307Net Assets 2024: $332,6312024Assets 2025: $363,598Liabilities 2025: $2,693Net Assets 2025: $360,9052025

Highlighted filing

2025

Assets$363,598
Liabilities$2,693
Net Assets$360,905
Open 2025 Filing

Operations Trend

Revenue Growth82nd percentile

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

$150K$100K$50K$0-$50KRevenue 2012: $86,951Expenses 2012: $84,861Net Income 2012: $2,0902012Revenue 2013: $111,771Expenses 2013: $92,699Net Income 2013: $19,0722013Revenue 2014: $60,013Expenses 2014: $102,567Net Income 2014: -$42,5542014Revenue 2015: $69,366Expenses 2015: $108,215Net Income 2015: -$38,8492015Revenue 2017: $80,323Expenses 2017: $46,202Net Income 2017: $34,1212017Revenue 2018: $91,102Expenses 2018: $34,971Net Income 2018: $56,1312018Revenue 2019: $95,555Expenses 2019: $38,079Net Income 2019: $57,4762019Revenue 2020: $96,923Expenses 2020: $38,969Net Income 2020: $57,9542020Revenue 2021: $82,614Expenses 2021: $41,892Net Income 2021: $40,7222021Revenue 2022: $61,067Expenses 2022: $43,483Net Income 2022: $17,5842022Revenue 2023: $63,891Expenses 2023: $43,629Net Income 2023: $20,2622023Revenue 2024: $62,459Expenses 2024: $43,068Net Income 2024: $19,3912024Revenue 2025: $74,200Expenses 2025: $46,038Net Income 2025: $28,1622025

Highlighted filing

2025

Revenue$74,200
Expenses$46,038
Net Income$28,162
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$363,598
Liabilities
$2,693
Net assets
$360,905
Revenue
$74,200
Expenses
$46,038
Net income
$28,162
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.64$0.03$3.61$0.74$0.46$0.28
2024Detailed filing. Detailed filing data is available for this year.$3.38$0.05$3.33$0.62$0.43$0.19
2023Detailed filing. Detailed filing data is available for this year.$3.18$0.05$3.13$0.64$0.44$0.20
2022Detailed filing. Detailed filing data is available for this year.$3.00$0.08$2.93$0.61$0.43$0.18
2021Detailed filing. Detailed filing data is available for this year.$2.80$0.05$2.74$0.83$0.42$0.41
2020Detailed filing. Detailed filing data is available for this year.$2.41$0.07$2.33$0.97$0.39$0.58
2019Detailed filing. Detailed filing data is available for this year.$1.81$0.06$1.76$0.96$0.38$0.57
2018Detailed filing. Detailed filing data is available for this year.$1.24$0.06$1.18$0.91$0.35$0.56
2017Detailed filing. Detailed filing data is available for this year.$0.68$0.06$0.62$0.80$0.46$0.34
2015Detailed filing. Detailed filing data is available for this year.$0.47$0.10$0.37$0.69$1.08$0.39
2014Detailed filing. Detailed filing data is available for this year.$0.85$0.10$0.76$0.60$1.03$0.43
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.08$1.18$1.12$0.93$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.08$0.99$0.87$0.85$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Mar 1, 2024 to Feb 28, 2025
Signed
Dec 5, 2025
Return Version
2024v5.2
Gross Receipts
$74,200
Mission and Program Overview

Mission

Training and education services for apprentices.

Program Services

DescriptionGrantsExpenses
TO PROVIDE RESOURCES TO EDUCATE AND TRAIN APPRENTICES IN THE ROOFING AND WATERPROOFING INDUSTRY.$0$0
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ERNIE GIANCOLAManagement Trustee-$0--
DAVID HESSEManagement Trustee-$0--
SHAWN MCCULLOUGHLabor Trustee-$0--
BRIAN PLEISLabor Trustee-$0--
Filing and Contact Details

Filer

Filer Name
Roofers and Waterproofers L U 30 Appren
EIN
52-1174204
Phone
2153318770
Address
6447 TORRESDALE AVE, PHILADELPHIA, PA 19135

Signing Officer

Name
Shawn Mccullough
Title
Trustee
Phone
4124712885
Signed
2025-12-05
Discuss with paid preparer
Yes

Preparer

Firm
Novak Francella LLC
Address
40 MONUMENT RD 5TH FLR, BALA CYNWYD, PA 19004
Preparer
Louis Verzella CPA
Phone
6106689400
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: administration fee. Amount: 8,640. Description: office expenses. Amount: 4,056. Description: insurance. Amount: 1,045. Description: conference. Amount: 2,766. Total to form 990-ez, line 16: 16,507.”

Form 990-ez, Part I, Line 20 - Other Changes in Net Assets

“Description: unrealized gain. Amount: 112.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: accounts payable. Beg. Of year amount: 5,307. End of year amount: 2,693.”

Raw XML Appendix116 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/AddressChangeInd0X
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE FUND
IRS990EZ/BooksInCareOfDetail/PhoneNum02153318770
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt06447 TORRESDALE AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0PHILADELPHIA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd019135
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0337938
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0363598
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt028162
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01050
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0337938
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0363598
IRS990EZ/GrossReceiptsAmt074200
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt074200
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0332631
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0360905
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0332631
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0360905
IRS990EZ/OccupancyRentUtltsAndMaintAmt028470
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ERNIE GIANCOLA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DAVID HESSE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SHAWN MCCULLOUGH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BRIAN PLEIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0MANAGEMENT TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1MANAGEMENT TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2LABOR TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3LABOR TRUSTEE
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt0112
IRS990EZ/OtherExpensesTotalAmt016507
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TRAINING AND EDUCATION SERVICES FOR APPRENTICES.
IRS990EZ/PrintingPublicationsPostageAmt011
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE RESOURCES TO EDUCATE AND TRAIN APPRENTICES IN THE ROOFING AND WATERPROOFING INDUSTRY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt05307
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02693
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt046038
IRS990EZ/TotalRevenueAmt074200
IRS990EZ/TypeOfOrganizationOtherDesc0NONPROFIT LABOR UNION
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: ADMINISTRATION FEE. AMOUNT: 8,640. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 4,056. DESCRIPTION: INSURANCE. AMOUNT: 1,045. DESCRIPTION: CONFERENCE. AMOUNT: 2,766. TOTAL TO FORM 990-EZ, LINE 16: 16,507.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: UNREALIZED GAIN. AMOUNT: 112.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 5,307. END OF YEAR AMOUNT: 2,693.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE 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.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SHAWN MCCULLOUGH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum04124712885
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROOFERS AND WATERPROOFERS L U 30 APPREN
ReturnHeader/Filer/BusinessNameControlTxt0ROOF
ReturnHeader/Filer/EIN0521174204
ReturnHeader/Filer/PhoneNum02153318770
ReturnHeader/Filer/USAddress/AddressLine1Txt06447 TORRESDALE AVE
ReturnHeader/Filer/USAddress/CityNm0PHILADELPHIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd019135
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611436956
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NOVAK FRANCELLA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt040 MONUMENT RD 5TH FLR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BALA CYNWYD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019004
ReturnHeader/PreparerPersonGrp/PhoneNum06106689400
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LOUIS VERZELLA CPA
ReturnHeader/ReturnTs02025-12-05T08:29:13-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-03-01
ReturnHeader/TaxPeriodEndDt02025-02-28
ReturnHeader/TaxYr02024

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