Civic Intelligence

Southern Nevada Roofers Joint Apprentice

990 • Fiscal year 2022 • EIN 88-0213922

Jan 01, 2022 to Dec 31, 2022 • Filed on May 11, 2023

Organization ProfileN/A
590 S Boulder HwyHenderson, NV 89015

(702) 212-9961

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

57th percentile

0.00x

Higher debt load relative to assets than 57% of similar nonprofits.

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

57th percentile

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Net Margin

52nd percentile

3.8%

Higher net margin than 52% of similar nonprofits.

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

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

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Asset Growth

59th percentile

4.0%

Faster asset growth than 59% of similar nonprofits.

2022 filings • 501(c)5 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

60th percentile

4.3%

Faster revenue growth than 60% of similar nonprofits.

2022 filings • 501(c)5 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$422,456

Up $16,383 (+4.0%) from 2021

Net Assets

Up

$422,065

Up $15,992 (+3.9%) from 2021

Liabilities

Up

$391

Up $391 from 2021

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin52nd percentile

Revenue

Up

$341,596

Up $14,008 (+4.3%) from 2021

Expenses

Up

$328,565

Up $47,272 (+17%) from 2021

Net Income

Down

$13,031

Down $33,264 (-72%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth59th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $48,344Liabilities 2011: $1,442Net Assets 2011: $46,9022011Assets 2012: $50,227Liabilities 2012: $0Net Assets 2012: $50,2272012Assets 2013: $109,679Liabilities 2013: $0Net Assets 2013: $109,6792013Assets 2014: $93,209Liabilities 2014: $0Net Assets 2014: $93,2092014Assets 2015: $60,107Liabilities 2015: $620Net Assets 2015: $59,4872015Assets 2016: $80,426Liabilities 2016: $620Net Assets 2016: $79,8062016Assets 2017: $101,216Liabilities 2017: $0Net Assets 2017: $101,2162017Assets 2018: $179,273Liabilities 2018: $0Net Assets 2018: $179,2732018Assets 2019: $280,528Liabilities 2019: $0Net Assets 2019: $280,5282019Assets 2020: $359,778Liabilities 2020: $0Net Assets 2020: $359,7782020Assets 2021: $406,073Liabilities 2021: $0Net Assets 2021: $406,0732021Assets 2022: $422,456Liabilities 2022: $391Net Assets 2022: $422,0652022Assets 2023: $485,648Liabilities 2023: $0Net Assets 2023: $485,6482023Assets 2024: $528,796Liabilities 2024: $0Net Assets 2024: $528,7962024

Highlighted filing

2022

Assets$422,456
Liabilities$391
Net Assets$422,065
Open 2022 Filing

Operations Trend

Revenue Growth60th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2011: $173,058Expenses 2011: $237,441Net Income 2011: -$64,3832011Revenue 2012: $236,105Expenses 2012: $234,370Net Income 2012: $1,7352012Revenue 2013: $189,444Expenses 2013: $203,790Net Income 2013: -$14,3462013Revenue 2014: $249,462Expenses 2014: $206,957Net Income 2014: $42,5052014Revenue 2015: $210,365Expenses 2015: $216,413Net Income 2015: -$6,0482015Revenue 2016: $228,589Expenses 2016: $208,271Net Income 2016: $20,3182016Revenue 2017: $256,106Expenses 2017: $234,696Net Income 2017: $21,4102017Revenue 2018: $268,894Expenses 2018: $190,837Net Income 2018: $78,0572018Revenue 2019: $375,265Expenses 2019: $274,010Net Income 2019: $101,2552019Revenue 2020: $394,012Expenses 2020: $314,762Net Income 2020: $79,2502020Revenue 2021: $327,588Expenses 2021: $281,293Net Income 2021: $46,2952021Revenue 2022: $341,596Expenses 2022: $328,565Net Income 2022: $13,0312022Revenue 2023: $603,276Expenses 2023: $539,693Net Income 2023: $63,5832023Revenue 2024: $569,504Expenses 2024: $526,356Net Income 2024: $43,1482024

Highlighted filing

2022

Revenue$341,596
Expenses$328,565
Net Income$13,031
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 11, 2023
Return Version
2022v5.0
Gross Receipts
$341,596
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$409,034$422,065▲ $13,031
Cash and Non-Interest-Bearing Accounts$205,230$218,262▲ $13,032
Savings and Temporary Cash Investments$200,843$201,104▲ $261
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$409,163$422,456▲ $13,293
Other Assets Total$3,090$3,090→ $0
Liabilities
Other Liabilities$129$391▲ $262
Total Liabilities$129$391▲ $262
Net Assets / Fund Balance
Total Net Assets Fund Balance$409,034$422,065▲ $13,031
Total Liabilities and Net Assets / Fund Balance$409,163$422,456▲ $13,293
Compensation and Service Providers
Top Officer Pay46th percentile

Board Members and Trustees

NameTitle
Al MartinezTrustee
David RamosTrustee
Gabriel PereaTrustee
Guadalupe CorralTrustee
Jesus LoyaTrustee
Paul MckellarSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$341,293
Investment Income
$303
Other Revenue
$0
Change in Net Assets
$13,031

Audited Revenue Reconciliation

Revenue per Audited Statements
$341,596
Total Revenue per Audited Statements
$341,596
Total Revenue per Form 990
$341,596
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$189,489
Other Expenses$139,076
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$138,204--$138,204
Occupancy$25,269--$25,269
Other Employee Benefits$20,933--$20,933
Payroll Taxes$16,130--$16,130
Pension Plan Contributions$14,222--$14,222
Office Expenses$14,153--$14,153
Insurance$10,728--$10,728
All Other Expenses$5,494--$5,494
Fees for Services Accounting-$3,250-$3,250
Other Expenses$2,106--$2,106
Total Functional Expenses$325,315$3,250$0$328,565

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$328,565
Total Expenses per Audited Statements$328,565
Total Expenses per Form 990$328,565
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Witholding$391
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
No
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
No

Governance Explanations

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

“The form 990 is reviewed by david money, apprenticeship coordinator, after approval of the audited financial statements by the board of trustees.”

Form 990, Part VI, Section C, Line 19

“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.”

Filing and Contact Details

Filer

Filer Name
Southern Nevada Roofers Joint
EIN
88-0213922
Phone
7022129961
Address
590 S BOULDER HWY, HENDERSON, NV 89015

Signing Officer

Name
David Money
Title
Coordinator
Signed
2023-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Money
Voting Board Members
6
Independent Board Members
6
Employees
9

Preparer

Firm
Mcmenomy & Associates Cpas Llp
Address
876 N MOUNTAIN AVE STE 105, UPLAND, CA 91786
Preparer
Vincent P Rogers
Phone
9092942350
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“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.”

Financial Statement Notes

Part X : FIN48 Footnote

“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.”

Raw XML Appendix387 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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IRS990ScheduleD/RevenueSubtotalAmt0341596
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleD/TotalLiabilityAmt0391
IRS990ScheduleD/TotalRevenuePerForm990Amt0341596
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0341596
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0328565
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY DAVID MONEY, APPRENTICESHIP COORDINATOR, AFTER APPROVAL OF THE AUDITED FINANCIAL STATEMENTS BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING 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/ExplanationTxt2THE 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/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XII, Line 2c
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IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
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IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt020085
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0LEASE AGREEMENT
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IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0k
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IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0325315
IRS990/TotalFunctionalExpensesGrp/TotalAmt0328565
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0129
IRS990/TotalLiabilitiesEOYAmt0391
IRS990/TotalLiabilitiesGrp/BOYAmt0129
IRS990/TotalLiabilitiesGrp/EOYAmt0391
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0409034
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IRS990/TotalProgramServiceRevenueAmt0341293
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0341596
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0409163
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0422456
IRS990/TravelGrp/TotalAmt00
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IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/Filer/BusinessNameControlTxt0SOUT
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ReturnHeader/Filer/PhoneNum07022129961
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461559312
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCMENOMY & ASSOCIATES CPAS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0876 N MOUNTAIN AVE STE 105
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0UPLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091786
ReturnHeader/PreparerPersonGrp/PhoneNum09092942350
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Vincent P Rogers
ReturnHeader/ReturnTs02023-05-11T09:47:32-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DAVID
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ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$422,456
Liabilities
$391
Net assets
$422,065
Revenue
$341,596
Expenses
$328,565
Net income
$13,031
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.29$0.00$5.29$5.70$5.26$0.43
2023Detailed filing. Detailed filing data is available for this year.$4.86$0.00$4.86$6.03$5.40$0.64
2022Detailed filing. Detailed filing data is available for this year.$4.22$0.00$4.22$3.42$3.29$0.13
2021Detailed filing. Detailed filing data is available for this year.$4.06$0.00$4.06$3.28$2.81$0.46
2020Detailed filing. Detailed filing data is available for this year.$3.60$0.00$3.60$3.94$3.15$0.79
2019Detailed filing. Detailed filing data is available for this year.$2.81$0.00$2.81$3.75$2.74$1.01
2018Detailed filing. Detailed filing data is available for this year.$1.79$0.00$1.79$2.69$1.91$0.78
2017Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$2.56$2.35$0.21
2016Detailed filing. Detailed filing data is available for this year.$0.80$0.01$0.80$2.29$2.08$0.20
2015Detailed filing. Detailed filing data is available for this year.$0.60$0.01$0.59$2.10$2.16$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$2.49$2.07$0.43
2013Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$1.89$2.04$0.14
2012Summary only. Only limited summary data is available for this year.$0.50$0.00$0.50$2.36$2.34$0.02
2011Summary only. Only limited summary data is available for this year.$0.48$0.01$0.47$1.73$2.37$0.64