Civic Intelligence

San Diego Roofers Trust

EIN 95-6052184 • 501(c)9 • San Diego, CA

Profile

To provide medical, and dental benefits for participants.

3444 Camino Del Rio N Ste 101San Diego, CA 92108

n/A

Siviq Scores

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

Liabilities / Assets

85th percentile

0.32x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

0.34x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Net Margin

68th percentile

16%

Higher net margin than 68% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

89th percentile

24%

Faster asset growth than 89% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

27%

Faster revenue growth than 80% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,278,965

Up $836,107 (+24%) from 2023

Liabilities

Up

$1,351,471

Up $177,557 (+15%) from 2023

Net Assets

Up

$2,927,494

Up $658,550 (+29%) from 2023

Revenue

Up

$4,026,936

Up $848,212 (+27%) from 2023

Expenses

Up

$3,368,386

Up $645,053 (+24%) from 2023

Net Income

Up

$658,550

Up $203,159 (+45%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $654,417Liabilities 2011: $0Net Assets 2011: $654,4172011Assets 2012: $721,121Liabilities 2012: $0Net Assets 2012: $721,1212012Assets 2014: $956,057Liabilities 2014: $0Net Assets 2014: $956,0572014Assets 2015: $991,949Liabilities 2015: $0Net Assets 2015: $991,9492015Assets 2016: $1,084,757Liabilities 2016: $0Net Assets 2016: $1,084,7572016Assets 2017: $1,316,389Liabilities 2017: $0Net Assets 2017: $1,316,3892017Assets 2018: $1,629,187Liabilities 2018: $0Net Assets 2018: $1,629,1872018Assets 2019: $1,747,674Liabilities 2019: $0Net Assets 2019: $1,747,6742019Assets 2020: $1,800,085Liabilities 2020: $0Net Assets 2020: $1,800,0852020Assets 2021: $1,860,701Liabilities 2021: $0Net Assets 2021: $1,860,7012021Assets 2022: $1,952,352Liabilities 2022: $0Net Assets 2022: $1,952,3522022Assets 2023: $3,442,858Liabilities 2023: $1,173,914Net Assets 2023: $2,268,9442023Assets 2024: $4,278,965Liabilities 2024: $1,351,471Net Assets 2024: $2,927,4942024

Highlighted filing

2024

Assets$4,278,965
Liabilities$1,351,471
Net Assets$2,927,494

Operations Trend

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

$6.0M$4.0M$2.0M$0Revenue 2011: $209,029Expenses 2011: $170,598Net Income 2011: $38,4312011Revenue 2012: $345,155Expenses 2012: $278,451Net Income 2012: $66,7042012Revenue 2014: $477,451Expenses 2014: $389,801Net Income 2014: $87,6502014Revenue 2015: $525,084Expenses 2015: $489,192Net Income 2015: $35,8922015Revenue 2016: $771,179Expenses 2016: $678,371Net Income 2016: $92,8082016Revenue 2017: $956,469Expenses 2017: $724,837Net Income 2017: $231,6322017Revenue 2018: $1,489,538Expenses 2018: $1,176,740Net Income 2018: $312,7982018Revenue 2019: $1,304,095Expenses 2019: $1,185,608Net Income 2019: $118,4872019Revenue 2020: $1,516,172Expenses 2020: $1,463,761Net Income 2020: $52,4112020Revenue 2021: $1,759,538Expenses 2021: $1,698,922Net Income 2021: $60,6162021Revenue 2022: $2,173,807Expenses 2022: $2,082,156Net Income 2022: $91,6512022Revenue 2023: $3,178,724Expenses 2023: $2,723,333Net Income 2023: $455,3912023Revenue 2024: $4,026,936Expenses 2024: $3,368,386Net Income 2024: $658,5502024

Highlighted filing

2024

Revenue$4,026,936
Expenses$3,368,386
Net Income$658,550

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Dec 1, 2023 to Nov 30, 2024
Signed
Oct 14, 2025
Return Version
2023v6.0
Gross Receipts
$4,026,936
Mission and Program Overview

Mission

To provide medical, and dental benefits for participants.

To provide medical, dental, life and disability insurance to the participants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,268,944$2,927,494▲ $658,550
Cash and Non-Interest-Bearing Accounts$1,708,278$2,541,538▲ $833,260
Savings and Temporary Cash Investments$1,373,982$1,415,917▲ $41,935
Accounts Receivable$360,598$321,510▼ $39,088
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$3,442,858$4,278,965▲ $836,107
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$1,074,428$1,210,197▲ $135,769
Accounts Payable and Accrued Expenses$99,486$141,274▲ $41,788
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,173,914$1,351,471▲ $177,557
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,268,944$2,927,494▲ $658,550
Total Liabilities and Net Assets / Fund Balance$3,442,858$4,278,965▲ $836,107
Compensation and Service Providers

Board Members and Trustees

NameTitle
Adrian Lopez-RojasLabor Trustee
Paul ColmeneroLabor Trustee - Secretary
Mark MillerManagement Trustee
Michelle MosquedaManagement Trustee
Mitchell RoeManagement Trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,984,701
Investment Income
$42,235
Other Revenue
$0
Change in Net Assets
$658,550

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,026,936
Total Revenue per Audited Statements
$4,026,936
Total Revenue per Form 990
$4,026,936
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$155,883
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
Benefits to Members---$3,212,503
Fees for Services Accounting---$18,000
Office Expenses---$13,613
Insurance---$11,254
Fees for Services Legal---$9,569
Fees for Service Investment Mgmnt Fees---$300
Other Expenses---$10
Total Functional Expenses$0$0$0$3,368,386

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,368,386
Total Expenses per Audited Statements$3,368,386
Total Expenses per Form 990$3,368,386
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Benefit Obligations$1,210,197
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

PART VI, SECTION A, LINE 8B:

There are no committees that have autority to act on behalf of the governing body.

PART VI, SECTION B, LINE 11B:

The 990 return was received by the governing body and reviewed.

PART VI, SECTION B, LINE 12C:

The policy requires disclosure by the trustee of any relationship that they or their family members may have with any vendor or service provider.

PART VI, SECTION C, LINE 19:

The governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
San Diego Roofers Trust
EIN
95-6052184
In Care Of
% COAST BENEFITS
Phone
8008867559
Address
3530 CAMINO DEL RIO N STE 110, SAN DIEGO, CA 92108

Signing Officer

Name
Paul Colmenero
Title
Chairman
Phone
8008867559
Signed
2025-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Colmenero
Formed
1963
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
3900 W ALAMEDA AVE STE 2400, BURBANK, CA 91505-4302
Preparer
Kelly W Fox
Phone
8187692010
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Plan and recognize a tax liability if the Plan has taken a tax position that more likely than not would not be sustained upon examination by a tax authority. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

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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/SupplementalInformationDetail/ExplanationTxt0Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Plan and recognize a tax liability if the Plan has taken a tax position that more likely than not would not be sustained upon examination by a tax authority. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.
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IRS990ScheduleD/TotalLiabilityAmt01210197
IRS990ScheduleD/TotalRevenuePerForm990Amt04026936
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES THAT HAVE AUTORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 RETURN WAS RECEIVED BY THE GOVERNING BODY AND REVIEWED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE POLICY REQUIRES DISCLOSURE BY THE TRUSTEE OF ANY RELATIONSHIP THAT THEY OR THEIR FAMILY MEMBERS MAY HAVE WITH ANY VENDOR OR SERVICE PROVIDER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI, SECTION A, LINE 8B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI, SECTION B, LINE 11B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI, SECTION B, LINE 12C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI, SECTION C, LINE 19:
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IRS990/TotalLiabilitiesGrp/EOYAmt01351471
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IRS990/TotalVolunteersCnt00
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IRS990/USAddress/ZIPCd092108
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL COLMENERO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum08008867559
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SAN DIEGO ROOFERS TRUST
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ReturnHeader/Filer/EIN0956052184
ReturnHeader/Filer/InCareOfNm0% COAST BENEFITS
ReturnHeader/Filer/PhoneNum08008867559
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MILLER KAPLAN ARASE LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03900 W ALAMEDA AVE STE 2400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BURBANK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0915054302
ReturnHeader/PreparerPersonGrp/PhoneNum08187692010
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kelly W Fox
ReturnHeader/ReturnTs02025-10-14T17:14:59-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-12-01
ReturnHeader/TaxPeriodEndDt02024-11-30
ReturnHeader/TaxYr02023

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