Civic Intelligence

Southern Nevada Roofers Joint Apprentice

990 • Fiscal year 2024 • EIN 88-0213922

Jan 01, 2024 to Dec 31, 2024 • Filed on May 22, 2025

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

41st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

41st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2024

Net Margin

52nd percentile

7.6%

Higher net margin than 52% of similar nonprofits.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2024 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2024

Asset Growth

67th percentile

8.9%

Faster asset growth than 67% of similar nonprofits.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-5.6%

Faster revenue growth than 17% of similar nonprofits.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$528,796

Up $43,148 (+8.9%) from 2023

Net Assets

Up

$528,796

Up $43,148 (+8.9%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue41st percentileNet Margin52nd percentile

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

Historical Trend

Balance Sheet Trend

Asset Growth67th 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

2024

Assets$528,796
Liabilities$0
Net Assets$528,796
Open 2024 Filing

Operations Trend

Revenue Growth17th 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

2024

Revenue$569,504
Expenses$526,356
Net Income$43,148
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 22, 2025
Return Version
2024v5.1
Gross Receipts
$569,504
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$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 Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$63,760$4,510$68,270
Compensation and Service Providers
Top Officer Pay36th percentile

Board Members and Trustees

NameTitle
Jesus LoyaChairman
Al MartinezTrustee
Darnelld R ColmanTrustee
Jose VegaTrustee
Meredith LivermoreTrustee
Paul MckellarSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$558,465
Investment Income
$11,039
Other Revenue
$0
Change in Net Assets
$43,148

Audited Revenue Reconciliation

Revenue per Audited Statements
$569,504
Total Revenue per Audited Statements
$569,504
Total Revenue per Form 990
$569,504
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$526,356
Total Expenses per Audited Statements$526,356
Total Expenses per Form 990$526,356
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-
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
2025-05-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Money
Voting Board Members
6
Independent Board Members
6
Employees
4

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 Appendix384 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/LeaseholdImprovementsGrp/DepreciationAmt04510
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt068270
IRS990ScheduleD/RevenueSubtotalAmt0569504
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
IRS990ScheduleD/TotalBookValueLandBuildingsAmt063760
IRS990ScheduleD/TotalExpensesPerForm990Amt0526356
IRS990ScheduleD/TotalRevenuePerForm990Amt0569504
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0569504
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0526356
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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/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO PROMOTE UNION ROOFERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0NONE
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0HENDERSON
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
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IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt018540
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CONTRACT AMOUNT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0ROOFERS LOCAL UNION NO 162
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0k
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0485648
IRS990/TotalAssetsEOYAmt0528796
IRS990/TotalAssetsGrp/BOYAmt0485648
IRS990/TotalAssetsGrp/EOYAmt0528796
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IRS990/TotalContributionsAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0520680
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IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0528796
IRS990/TotalProgramServiceExpensesAmt0520680
IRS990/TotalProgramServiceRevenueAmt0558465
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0569504
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0569504
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0485648
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0528796
IRS990/TravelGrp/TotalAmt00
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID MONEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COORDINATOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTHERN NEVADA ROOFERS JOINT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0APPRENTICE
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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/ReturnTs02025-05-22T05:52:10-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$528,796
Liabilities
$0
Net assets
$528,796
Revenue
$569,504
Expenses
$526,356
Net income
$43,148
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