Liabilities / Assets
42nd percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 88-0213922 • 501(c)5 • Henderson, NV
Profile
To create and provide an apprentice and journeyan's training program where by employee convered under the collective bargaining agreement for the united union of roofers waterproofers and allied workers.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
42nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
43rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
61st percentile
Higher net margin than 61% 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
97th percentile
Faster revenue growth than 97% of similar nonprofits.
Assets
Up$528,796
Up $43,148 (+8.9%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Up$528,796
Up $43,148 (+8.9%) from 2023
Revenue
Down$569,504
Down $33,772 (-5.6%) from 2023
Expenses
Down$526,356
Down $13,337 (-2.5%) from 2023
Net Income
Down$43,148
Down $20,435 (-32%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To creat and provide an apprentice and Journeymans training program where by employee convered under the collective bargaining agrement for the United Union of Roofers, Waterproofers and Allied Workers.
To create and provide an apprentice and journeyan's training program where by employee convered under the collective bargaining agreement for the united union of roofers waterproofers and allied workers.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $485,648 | $528,796 | ▲ $43,148 |
| Cash and Non-Interest-Bearing Accounts | $214,455 | $250,033 | ▲ $35,578 |
| Savings and Temporary Cash Investments | $201,613 | $211,913 | ▲ $10,300 |
| Land, Buildings, and Equipment, Net | $66,490 | $63,760 | ▼ $2,730 |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $485,648 | $528,796 | ▲ $43,148 |
| Other Assets Total | $3,090 | $3,090 | → $0 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $485,648 | $528,796 | ▲ $43,148 |
| Total Liabilities and Net Assets / Fund Balance | $485,648 | $528,796 | ▲ $43,148 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $63,760 | $4,510 | $68,270 |
| Name | Title |
|---|---|
| Jesus Loya | Chairman |
| Al Martinez | Trustee |
| Darnelld R Colman | Trustee |
| Jose Vega | Trustee |
| Meredith Livermore | Trustee |
| Paul Mckellar | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $303,490 |
| Other Expenses | $222,866 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $214,708 | - | - | $214,708 |
| Other Employee Benefits | $34,255 | - | - | $34,255 |
| Pension Plan Contributions | $32,067 | - | - | $32,067 |
| Payroll Taxes | $22,460 | - | - | $22,460 |
| Occupancy | $20,272 | - | - | $20,272 |
| Insurance | $14,937 | - | - | $14,937 |
| Office Expenses | $14,705 | - | - | $14,705 |
| Other Expenses | $10,954 | - | - | $10,954 |
| All Other Expenses | $9,902 | - | - | $9,902 |
| Fees for Services Accounting | - | $5,676 | - | $5,676 |
| Fees for Services Legal | $4,800 | - | - | $4,800 |
| Depreciation Depletion | $2,730 | - | - | $2,730 |
| Total Functional Expenses | $520,680 | $5,676 | $0 | $526,356 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $526,356 |
| Total Expenses per Audited Statements | $526,356 |
| Total Expenses per Form 990 | $526,356 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“The form 990 is reviewed by david money, apprenticeship coordinator, after approval of the audited financial statements by the board of trustees.”
“Governing doucuments and audited financial statements are available to contributing employers and apprenticeship participants and can be reviewed upon request by it's members who participate in the collective bargaining agreement.”
“The board of trustees approve the audited financial statements at their monthly board meetings. The annual auditor's engagements are approved by the board of trustees.”
“The jatc is exempt from income taxes under section 501(c)(5) of the internal revenue code. Accounting priniciples generraly accepted in the united states of american require the trust to evaluated tax positions taken by the trust and recognize a tax liability (or asset) if the trust has taken an uncertan position that more likely than not would not be sustained upon examination by the internal revenue service. The jatc is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progess.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO CREATE AND PROVIDE AN APPRENTICE AND JOURNEYAN'S TRAINING PROGRAM WHERE BY EMPLOYEE CONVERED UNDER THE COLLECTIVE BARGAINING AGREEMENT FOR THE UNITED UNION OF ROOFERS WATERPROOFERS AND ALLIED WORKERS. |
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| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 9902 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 9902 |
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| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | DAVID MONEY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7022129961 |
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| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | HENDERSEN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NV |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 89015 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 250033 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
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| IRS990/CollectionsOfArtInd | 0 | false |
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| IRS990/CompensationProcessCEOInd | 0 | false |
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| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
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| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
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| IRS990/CYOtherExpensesAmt | 0 | 222866 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 558465 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 43148 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 303490 |
| IRS990/CYTotalExpensesAmt | 0 | 526356 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 569504 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
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| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 2730 |
| IRS990/Desc | 0 | TO CREATE AND PROVIDE AN APPRENTICE AND JOURNEYMAN'S TRAINING PROGRAM |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
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| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 4 |
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| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JESUS LOYA |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | AL MARTINEZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | PAUL MCKELLAR |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Trustee |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
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| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 569504 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
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| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 14937 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 14937 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
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| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 11039 |
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| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 66490 |
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| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 68270 |
| IRS990/LoanOutstandingInd | 0 | false |
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| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
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| IRS990/MissionDesc | 0 | TO CREATE AND PROVIDE AN APPRENTICE AND JOURNEYAN'S TRAINING PROGRAM WHERE BY EMPLOYEE CONVERED UNDER THE COLLECTIVE BARGAINING AGREEMENT FOR THE UNITED UNION OF ROOFERS WATERPROOFERS AND ALLIED WORKERS. |
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| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
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| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 34255 |
| IRS990/OtherExpensesGrp/Desc | 0 | COLLEGE OF SO. NEVADA EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | TRAINING PROGRAM EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | Utilities |
| IRS990/OtherExpensesGrp/Desc | 3 | TRAVEL EXPENSES |
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| IRS990/PrincipalOfficerNm | 0 | DAVID MONEY |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | COLLEGE OF SO. NEVADA |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OTHER INCOME |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 9181 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
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| IRS990/PYProgramServiceRevenueAmt | 0 | 602482 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 63583 |
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| IRS990/PYTotalExpensesAmt | 0 | 539693 |
| IRS990/PYTotalRevenueAmt | 0 | 603276 |
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| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 43148 |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
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| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
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| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
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| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 528796 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 201613 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 211913 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 526356 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 63760 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 4510 |
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| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 569504 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE JATC IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINICIPLES GENERRALY ACCEPTED IN THE UNITED STATES OF AMERICAN REQUIRE THE TRUST TO EVALUATED TAX POSITIONS TAKEN BY THE TRUST AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE TRUST HAS TAKEN AN UNCERTAN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE JATC IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGESS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE FORM 990 IS REVIEWED BY DAVID MONEY, APPRENTICESHIP COORDINATOR, AFTER APPROVAL OF THE AUDITED FINANCIAL STATEMENTS BY THE BOARD OF TRUSTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | GOVERNING DOUCUMENTS AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO CONTRIBUTING EMPLOYERS AND APPRENTICESHIP PARTICIPANTS AND CAN BE REVIEWED UPON REQUEST BY IT'S MEMBERS WHO PARTICIPATE IN THE COLLECTIVE BARGAINING AGREEMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD OF TRUSTEES APPROVE THE AUDITED FINANCIAL STATEMENTS AT THEIR MONTHLY BOARD MEETINGS. THE ANNUAL AUDITOR'S ENGAGEMENTS ARE APPROVED BY THE BOARD OF TRUSTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part XII, Line 2c |
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| IRS990/UponRequestInd | 0 | X |
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| IRS990/WebsiteAddressTxt | 0 | N/A |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAVID MONEY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | COORDINATOR |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-22 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SOUTHERN NEVADA ROOFERS JOINT |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | APPRENTICE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SOUT |
| ReturnHeader/Filer/EIN | 0 | 880213922 |
| ReturnHeader/Filer/PhoneNum | 0 | 7022129961 |
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| ReturnHeader/Filer/USAddress/CityNm | 0 | HENDERSON |
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| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 89015 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MCMENOMY & ASSOCIATES CPAS LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 876 N MOUNTAIN AVE STE 105 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | UPLAND |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 91786 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9092942350 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Vincent P Rogers |
| ReturnHeader/ReturnTs | 0 | 2025-05-22T05:52:10-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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