Civic Intelligence

San Diego Roofers Trust

990 • Fiscal year 2014 • EIN 95-6052184

Dec 01, 2013 to Nov 30, 2014 • Filed on Oct 07, 2015

Organization ProfileN/A

View Organization Page

1640 South Loop Road95402

(415) 986-6276

Siviq Scores

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

Liabilities / Assets

48th percentile

0.00x

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

2014 filings • 501(c)9 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

49th percentile

0.00x

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

2014 filings • 501(c)9 • $500k-$1M nonprofits • Source year 2014

Net Margin

75th percentile

18%

Higher net margin than 75% of similar nonprofits.

2014 filings • 501(c)9 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2014 filings • 501(c)9 • $500k-$1M nonprofits • Source year 2014

Asset Growth

78th percentile

15%

Faster asset growth than 78% of similar nonprofits.

2014 filings • 501(c)9 • $500k-$1M nonprofits • Annualized from 2012 to 2014

Revenue Growth

79th percentile

18%

Faster revenue growth than 79% of similar nonprofits.

2014 filings • 501(c)9 • $500k-$1M nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / Assets48th percentile

Assets

Up

$956,057

Up $234,936 (+33%) from 2012

Net Assets

Up

$956,057

Up $234,936 (+33%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin75th percentile

Revenue

Up

$477,451

Up $132,296 (+38%) from 2012

Expenses

Up

$389,801

Up $111,350 (+40%) from 2012

Net Income

Up

$87,650

Up $20,946 (+31%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth78th percentile

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

$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

2014

Assets$956,057
Liabilities$0
Net Assets$956,057
Open 2014 Filing

Operations Trend

Revenue Growth79th percentile

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$477,451
Expenses$389,801
Net Income$87,650
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Dec 1, 2013 to Nov 30, 2014
Signed
Oct 7, 2015
Return Version
2013v4.0
Gross Receipts
$477,451
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
Savings and Temporary Cash Investments$868,407$956,057▲ $87,650
Rtn Earn Endowment Incm Other Fnds$868,407$956,057▲ $87,650
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$868,407$956,057▲ $87,650
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$868,407$956,057▲ $87,650
Total Liabilities and Net Assets / Fund Balance$868,407$956,057▲ $87,650
Compensation and Service Providers
Top Officer Pay54th percentile

Board Members and Trustees

NameTitle
N Lee BonarManagement Trustee - Chair
Paul ColmeneroUnion Trustee - Co Chairma
Mitchell RoeManagement Trustee
Raul GalazUnion Trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$476,777
Investment Income
$674
Other Revenue
$0
Change in Net Assets
$87,650

Audited Revenue Reconciliation

Revenue per Audited Statements
$477,451
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$477,451
Total Revenue per Form 990
$477,451
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$55,797
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$334,004--$334,004
Fees for Services Legal-$10,745-$10,745
Fees for Services Accounting-$9,746-$9,746
Office Expenses-$2,761-$2,761
Fees for Services Other-$1,800-$1,800
Other Expenses-$1,645-$1,645
Total Functional Expenses$334,004$55,797$0$389,801

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$389,801
Total Expenses per Audited Statements$389,801
Total Expenses per Form 990$389,801
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
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

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

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

Form 990, Part VI, Section B, Line 11

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

Form 990, 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.”

Form 990, 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

EIN
95-6052184
Phone
4159866276

Signing Officer

Name
Paul Colmenero
Title
Co-chairman
Phone
6194643135
Signed
2015-10-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Colmenero
Formed
1963
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Preparer
Brian T Agnor
Phone
6192381040
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Note 4 - tax status the trust established under the plan to hold the plan's assets is intended to qualify pursuant to section 501(c)9 of the internal revenue code (irc), and, accordingly, the trust's net investment income is exempt from income taxes. The trust has obtained a favorable tax determination letter from the irs, and the plan administrator believes that the trust, as amended, continues to qualify and to operate in accordance with applicable provisions of the irc. Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the organization has taken an uncertain tax position that more likely than not would not be sustained upon examination by the irs. The plan administrator has analyzed the tax positions taken by the plan, and has concluded that as of november 30, 2014 and 2013, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The plan administrator believes it is no longer subject to income tax examinations for years prior to 2010.”

Raw XML Appendix323 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/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0MANAGEMENT TRUSTEE - CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1UNION TRUSTEE - CO CHAIRMA
IRS990/Form990PartVIISectionAGrp/TitleTxt2MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3UNION TRUSTEE
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IRS990/MoreThan5000KToOrgInd00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NOTE 4 - TAX STATUS THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS INTENDED TO QUALIFY PURSUANT TO SECTION 501(C)9 OF THE INTERNAL REVENUE CODE (IRC), AND, ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE TRUST HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE IRS, AND THE PLAN ADMINISTRATOR BELIEVES THAT THE TRUST, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE IRC. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF NOVEMBER 30, 2014 AND 2013, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2010.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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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/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0868407
IRS990/TotalAssetsEOYAmt0956057
IRS990/TotalAssetsGrp/BOYAmt0868407
IRS990/TotalAssetsGrp/EOYAmt0956057
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt055797
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0334004
IRS990/TotalFunctionalExpensesGrp/TotalAmt0389801
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0868407
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0956057
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0334004
IRS990/TotalProgramServiceRevenueAmt0476777
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0674
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0476777
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0477451
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0868407
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0956057
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101640 SOUTH LOOP ROAD
IRS990/USAddress/City0ALAMEDA
IRS990/USAddress/State0CA
IRS990/USAddress/ZIPCode095402
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL COLMENERO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CO-CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum06194643135
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-07
ReturnHeader/Filer/BusinessName/BusinessNameLine10SAN DIEGO ROOFERS TRUST
ReturnHeader/Filer/BusinessNameControlTxt0SAND
ReturnHeader/Filer/EIN0956052184
ReturnHeader/Filer/PhoneNum04159866276
ReturnHeader/Filer/USAddress/AddressLine101640 SOUTH LOOP ROAD
ReturnHeader/Filer/USAddress/City0ALAMEDA
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode095402
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0954354850
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10PKF
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine102020 CAMINO DEL RIO N 500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0SAN DIEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode092108
ReturnHeader/PreparerPersonGrp/PhoneNum06192381040
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN T AGNOR
ReturnHeader/ReturnTs02015-10-07T12:35:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-12-01
ReturnHeader/TaxPeriodEndDt02014-11-30
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$956,057
Liabilities
$0
Net assets
$956,057
Revenue
$477,451
Expenses
$389,801
Net income
$87,650
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.28$1.35$2.93$4.03$3.37$0.66
2023Detailed filing. Detailed filing data is available for this year.$3.44$1.17$2.27$3.18$2.72$0.46
2022Detailed filing. Detailed filing data is available for this year.$1.95$0.00$1.95$2.17$2.08$0.09
2021Detailed filing. Detailed filing data is available for this year.$1.86$0.00$1.86$1.76$1.70$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.80$0.00$1.80$1.52$1.46$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.75$0.00$1.75$1.30$1.19$0.12
2018Detailed filing. Detailed filing data is available for this year.$1.63$0.00$1.63$1.49$1.18$0.31
2017Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$0.96$0.72$0.23
2016Detailed filing. Detailed filing data is available for this year.$1.08$0.00$1.08$0.77$0.68$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.53$0.49$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.48$0.39$0.09
2012Summary only. Only limited summary data is available for this year.$0.72$0.00$0.72$0.35$0.28$0.07
2011Summary only. Only limited summary data is available for this year.$0.65$0.00$0.65$0.21$0.17$0.04