Civic Intelligence

Roofers Regional Labor Mgmt Trust

EIN 81-2600689 • 501(c)5 • Concord, CA

Profile

To explore on a regional, multi-local basis, work preservation, contract compliance and other concerns shared by labor and management alike.

PO Box 5067Concord, CA 94524

n/A

Siviq Scores

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

Liabilities / Assets

77th percentile

0.09x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.29x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

78th percentile

23%

Higher net margin than 78% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

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

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

73rd percentile

12%

Faster asset growth than 73% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

68th percentile

12%

Faster revenue growth than 68% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,292,163

Up $143,185 (+12%) from 2023

Liabilities

Up

$113,941

Up $53,237 (+88%) from 2023

Net Assets

Up

$1,178,222

Up $89,948 (+8.3%) from 2023

Revenue

Up

$396,909

Up $42,648 (+12%) from 2023

Expenses

Up

$306,961

Up $99,997 (+48%) from 2023

Net Income

Down

$89,948

Down $57,349 (-39%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2016: $276,435Liabilities 2016: $0Net Assets 2016: $276,4352016Assets 2017: $594,142Liabilities 2017: $18,322Net Assets 2017: $575,8202017Assets 2018: $713,758Liabilities 2018: $74,698Net Assets 2018: $639,0602018Assets 2019: $822,649Liabilities 2019: $19,450Net Assets 2019: $803,1992019Assets 2020: $963,300Liabilities 2020: $53,205Net Assets 2020: $910,0952020Assets 2021: $913,400Liabilities 2021: $44,402Net Assets 2021: $868,9982021Assets 2022: $974,836Liabilities 2022: $33,859Net Assets 2022: $940,9772022Assets 2023: $1,148,978Liabilities 2023: $60,704Net Assets 2023: $1,088,2742023Assets 2024: $1,292,163Liabilities 2024: $113,941Net Assets 2024: $1,178,2222024

Highlighted filing

2024

Assets$1,292,163
Liabilities$113,941
Net Assets$1,178,222

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2016: $282,490Expenses 2016: $6,055Net Income 2016: $276,4352016Revenue 2017: $300,040Expenses 2017: $37,215Net Income 2017: $262,8252017Revenue 2018: $348,883Expenses 2018: $285,643Net Income 2018: $63,2402018Revenue 2019: $482,558Expenses 2019: $318,419Net Income 2019: $164,1392019Revenue 2020: $411,996Expenses 2020: $305,100Net Income 2020: $106,8962020Revenue 2021: $324,016Expenses 2021: $365,113Net Income 2021: -$41,0972021Revenue 2022: $311,052Expenses 2022: $239,073Net Income 2022: $71,9792022Revenue 2023: $354,261Expenses 2023: $206,964Net Income 2023: $147,2972023Revenue 2024: $396,909Expenses 2024: $306,961Net Income 2024: $89,9482024

Highlighted filing

2024

Revenue$396,909
Expenses$306,961
Net Income$89,948

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 7, 2025
Return Version
2024v5.2
Gross Receipts
$396,909
Mission and Program Overview

Mission

To explore on a regional, multi-local basis, work preservation, contract compliance and other concerns shared by labor and management alike.

Explore regional multi-local basis, work preservation, contract compliance & other concerns.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,088,274$1,178,222▲ $89,948
Savings and Temporary Cash Investments$1,074,940$1,159,428▲ $84,488
Cash and Non-Interest-Bearing Accounts$21,304$77,656▲ $56,352
Accounts Receivable$52,734$55,079▲ $2,345
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,148,978$1,292,163▲ $143,185
Liabilities
Accounts Payable and Accrued Expenses$60,704$113,941▲ $53,237
Total Liabilities$60,704$113,941▲ $53,237
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,088,274$1,178,222▲ $89,948
Total Liabilities and Net Assets / Fund Balance$1,148,978$1,292,163▲ $143,185
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert RiosChairman
Mark BledsoeCo-chairman
Peter LangTrustee
Romy RoqueTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Roofers And Waterproofers Union Local 40Compliance Services150 EXECUTIVE PARK BLVD STE 3625, San Francisco, CA 94134$215,209
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$358,514
Investment Income
$38,395
Other Revenue
$0
Change in Net Assets
$89,948

Audited Revenue Reconciliation

Revenue per Audited Statements
$396,909
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$396,909
Total Revenue per Form 990
$396,909
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$306,961
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$41,138
Travel---$13,743
Fees for Services Accounting---$5,500
Insurance---$1,400
Other Expenses---$95
Total Functional Expenses$0$0$0$306,961

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$306,961
Total Expenses per Audited Statements$306,961
Total Expenses per Form 990$306,961
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The organization delegates control over management duties customarily performed by or under the direct supervision of officers, directors, trustees, or key employees to the contract administrator. Manuel de santiago iii.

Form 990, Part VI, Section A, Line 8B

The organization does not have any committees with the authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

The trustees designate the administrator to review the form

Form 990, Part VI, Section C, Line 19

The fund makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Roofers Regional Labor Mgmt Trust
EIN
81-2600689
Phone
9254728880
Address
PO BOX 5067, CONCORD, CA 94524

Signing Officer

Name
Manuel De Santiago Iii
Title
Trustee
Phone
9254728880
Signed
2025-10-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Manuel De Santiago Iii
Formed
2016
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Ineich & Company Llp
Address
950 TOWER LANE SUITE 780, FOSTER CITY, CA 94404
Preparer
Michael T Savasta
Phone
6505738007
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

CONSULTING FEES 41,138.

Form 990, Part XII, Line 2C

The board of directors assumes responsibilty for overseeing the audit of the organization's financial statements and for selecting the independent auditor.

Financial Statement Notes

PART X, LINE 2:

The trust believes it has appropriate support for any tax positions taken affecting its annual filing requirements and as such, does not have any uncertain tax positions that are material to the financial statements. The trust would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.

PART X, LINE 2:

The entity has adopted guidance on accounting for uncertainty in income tax issued by the financial accounting standards board. The administrator believes that the entity has not taken uncertain tax positions that require adjustments to the financial statements as a tax liability. Informational tax returns, for tax years for which the applicable statues of limitations have not expired, are subject to examination by authorities.

Raw XML Appendix341 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.

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IRS990/Form990PartVIISectionAGrp/PersonNm3ROMY ROQUE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TRUST BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE TRUST WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ENTITY HAS ADOPTED GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAX ISSUED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD. THE ADMINISTRATOR BELIEVES THAT THE ENTITY HAS NOT TAKEN UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE FINANCIAL STATEMENTS AS A TAX LIABILITY. INFORMATIONAL TAX RETURNS, FOR TAX YEARS FOR WHICH THE APPLICABLE STATUES OF LIMITATIONS HAVE NOT EXPIRED, ARE SUBJECT TO EXAMINATION BY AUTHORITIES.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DELEGATES CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS, TRUSTEES, OR KEY EMPLOYEES TO THE CONTRACT ADMINISTRATOR. MANUEL DE SANTIAGO III.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TRUSTEES DESIGNATE THE ADMINISTRATOR TO REVIEW THE FORM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FUND MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONSULTING FEES 41,138.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS ASSUMES RESPONSIBILTY FOR OVERSEEING THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND FOR SELECTING THE INDEPENDENT AUDITOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd094524
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd194524
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0IDENTIFICATION OF RELATED TAX ORGANIZATIONS IN A MULTI EMPLOYER PLAN. A CONTRIBUTING EMPLOYER IS CONSIDERED A RELATED ORGANIZATION BECAUSE THEY ARE OBLIGATED TO CONTRIBUTE TO THE PLAN PURSUANT TO THE TERMS IN THE COLLECTIVE BARGAINING OR PARTICIPATION AGREEMENT. THE ADMINISTRATIVE OFFICE ONLY MAINTAINS THE DATA NECESSARY TO FULFILL THE OBLIGATION TO CONTRIBUTE. IT DOES NOT MAINTAIN SPECIFIC BUSINESS DATA REGARDING THE EMPLOYERS, SUCH AS ENTITY TYPE OR TAX INFORMATION.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0PARTS II, III, AND IV
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IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01148978
IRS990/TotalAssetsEOYAmt01292163
IRS990/TotalAssetsGrp/BOYAmt01148978
IRS990/TotalAssetsGrp/EOYAmt01292163
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0306961
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt060704
IRS990/TotalLiabilitiesEOYAmt0113941
IRS990/TotalLiabilitiesGrp/BOYAmt060704
IRS990/TotalLiabilitiesGrp/EOYAmt0113941
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01088274
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01178222
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0358514
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt038395
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0358514
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0396909
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01148978
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01292163
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt013743
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 5067
IRS990/USAddress/CityNm0CONCORD
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094524
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MANUEL DE SANTIAGO III
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum09254728880
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROOFERS REGIONAL LABOR MGMT TRUST
ReturnHeader/Filer/BusinessNameControlTxt0ROOF
ReturnHeader/Filer/EIN0812600689
ReturnHeader/Filer/PhoneNum09254728880
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 5067
ReturnHeader/Filer/USAddress/CityNm0CONCORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094524
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0562552172
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0INEICH & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0950 TOWER LANE SUITE 780
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FOSTER CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094404
ReturnHeader/PreparerPersonGrp/PhoneNum06505738007
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL T SAVASTA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-07T14:07:23-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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