Civic Intelligence

Roofers Local 188 Joint

EIN 55-0757559 • 501(c)5 • Wheeling, WV

Profile

Roofers Union Organization Training Administration

2003 Warwood AvenueWheeling, WV 26003

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

4th percentile

-80%

Higher net margin than 4% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

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 2024

Asset Growth

14th percentile

-26%

Faster asset growth than 14% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

-0.2%

Faster revenue growth than 45% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$105,002

Down $37,235 (-26%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$105,002

Down $37,215 (-26%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin4th percentile

Revenue

Down

$46,707

Down $110 (-0.2%) from 2023

Expenses

Up

$83,922

Up $4,831 (+6.1%) from 2023

Net Income

Down

-$37,215

Down $4,941 (-15%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

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

$200K$150K$100K$50K$0Assets 2020: $164,072Liabilities 2020: $673Net Assets 2020: $163,3992020Assets 2021: $182,415Liabilities 2021: $1,235Net Assets 2021: $181,1802021Assets 2022: $177,077Liabilities 2022: $2,586Net Assets 2022: $174,4912022Assets 2023: $142,237Liabilities 2023: $20Net Assets 2023: $142,2172023Assets 2024: $105,002Net Assets 2024: $105,0022024

Highlighted filing

2024

Assets$105,002
Liabilities-
Net Assets$105,002
Open 2024 Filing

Operations Trend

Revenue Growth45th percentile

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

$100K$50K$0-$50KRevenue 2020: $67,249Expenses 2020: $60,386Net Income 2020: $6,8632020Revenue 2021: $81,609Expenses 2021: $63,828Net Income 2021: $17,7812021Revenue 2022: $65,688Expenses 2022: $72,377Net Income 2022: -$6,6892022Revenue 2023: $46,817Expenses 2023: $79,091Net Income 2023: -$32,2742023Revenue 2024: $46,707Expenses 2024: $83,922Net Income 2024: -$37,2152024

Highlighted filing

2024

Revenue$46,707
Expenses$83,922
Net Income-$37,215
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$105,002
Liabilities
-
Net assets
$105,002
Revenue
$46,707
Expenses
$83,922
Net income
-$37,215
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.05$1.05$0.47$0.84$0.37
2023Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$0.47$0.79$0.32
2022Detailed filing. Detailed filing data is available for this year.$1.77$0.03$1.74$0.66$0.72$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.82$0.01$1.81$0.82$0.64$0.18
2020Detailed filing. Detailed filing data is available for this year.$1.64$0.01$1.63$0.67$0.60$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 20, 2025
Return Version
2024v5.1
Gross Receipts
$46,707
Mission and Program Overview

Mission

Roofers Union Organization Training Administration

Program Services

DescriptionGrantsExpenses
N/A--
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Matt MansuettoCo-Chair-$0--
Seth AbrahamCommittee-$0--
Charles GracikCommittee-$0--
Josh HamannCommittee-$0--
Filing and Contact Details

Filer

Filer Name
Roofers Local 188 Joint
EIN
55-0757559
Phone
3042772300
Address
2003 Warwood Avenue, Wheeling, WV 26003

Signing Officer

Name
Charles Gracik
Title
Fin Secretary
Phone
3042772300
Signed
2025-05-20
Discuss with paid preparer
Yes

Preparer

Firm
Roger L Kent Jr CPA
Address
114 HOLLIE DRIVE, TRIADELPHIA, WV 26059
Preparer
Roger Kent
Phone
3042803115
Supplemental Narrative

Additional Explanations

Other

“See Attached Detail Schedules for Part I Lines 8”

Other

“and 16 and Part II Line 26”

Other

“Part II Line 26 other Liabilities - Payroll taxes due”

Form 990EZ, Part I, Line 16

“Office expense 3066.”

Form 990EZ, Part I, Line 16

“Insurance expense 1550.”

Form 990EZ, Part I, Line 16

“Combine Fund payments 6124.”

Form 990EZ, Part I, Line 16

“Supplies 4877.”

Form 990EZ, Part I, Line 16

“Training expenses”

Form 990EZ, Part I, Line 16

“Payroll taxes 1286.”

Form 990EZ, Part I, Line 16

“Workers comp & unemployment 1038.”

Form 990EZ, Part I, Line 16

“Advertising”

Form 990EZ, Part I, Line 16

“Telephone/Communication 4632.”

Form 990EZ, Part I, Line 16

“Meetings 504.”

Form 990EZ, Part I, Line 16

“Travel/Fuel 1625.”

Form 990EZ, Part I, Line 16

“Depreciation 1572.”

Form 990EZ, Part II, Line 26

“Payroll withholdings 20.”

Raw XML Appendix149 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Officer
IRS990EZ/BooksInCareOfDetail/PhoneNum03042772300
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02003 Warwood Avenue
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Wheeling
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd026003
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt099520
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt063857
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-37215
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt036648
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0142237
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0105002
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt046707
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt042717
IRS990EZ/LandAndBuildingsGrp/EOYAmt041145
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt046707
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0142217
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0105002
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0142217
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0105002
IRS990EZ/OccupancyRentUtltsAndMaintAmt04200
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
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/PersonNm0Matt Mansuetto
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Seth Abraham
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Charles Gracik
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Josh Hamann
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Co-Chair
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Committee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Committee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Committee
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt026274
IRS990EZ/PrimaryExemptPurposeTxt0Roofers Union Organization Training Administration
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0N/A
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt016800
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt020
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt083922
IRS990EZ/TotalRevenueAmt046707
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0See Attached Detail Schedules for Part I Lines 8
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1and 16 and Part II Line 26
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Part II Line 26 other Liabilities - Payroll taxes due
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Office expense 3066.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Insurance expense 1550.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Combine Fund payments 6124.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Supplies 4877.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Training expenses
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Payroll taxes 1286.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Workers comp & unemployment 1038.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Advertising
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Telephone/Communication 4632.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Meetings 504.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Travel/Fuel 1625.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Depreciation 1572.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Payroll withholdings 20.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other
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 I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990EZ, Part II, Line 26
ReasonableCauseExplanation/ExplanationTxt0The return was prepared and ready for electronic filing prior to filing dead line and due to improper computer internet caused filing issues. Once aware not accepted by IRS we immediately filed. We have never been late filing a return since inception of more than 10 years and ask for a one time exception for any penalty assessments We are a small nonprofit organization with gross revenue under $50,000
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Charles Gracik
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Fin Secretary
ReturnHeader/BusinessOfficerGrp/PhoneNum03042772300
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Roofers Local 188 Joint
ReturnHeader/Filer/BusinessNameControlTxt0ROOF
ReturnHeader/Filer/EIN0550757559
ReturnHeader/Filer/PhoneNum03042772300
ReturnHeader/Filer/USAddress/AddressLine1Txt02003 Warwood Avenue
ReturnHeader/Filer/USAddress/CityNm0Wheeling
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd026003
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550777889
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROGER L KENT JR CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0114 HOLLIE DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TRIADELPHIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd026059
ReturnHeader/PreparerPersonGrp/PhoneNum03042803115
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Roger Kent
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-21T08:21:03-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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