Roofers Joint Apprentice and Educational Fund FY2023 filing

Not tax-deductible

Buffalo, NY501(c)(5)EIN 16-6036596

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To train applicants and journeymen in the roofing and waterproofing industry.

$54K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $10K a year · 3% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$54K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$51K
20% of total assets
Looks good: liabilities are 20% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 8 voting members
Looks good: 7 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$352K
+6% vs prior year
Spent
$391K
To programs
0%
Net assets
$210K
By yearFY2021–FY2025
Revenue
$352K
FY2023▲ +6%
Revenue by fiscal year
FY2021$351K
FY2022$332K
FY2023$352K
FY2024$393K
FY2025$405K
Expenses
$391K
FY2023▲ +24%
Expenses by fiscal year
FY2021$375K
FY2022$315K
FY2023$391K
FY2024$330K
FY2025$374K
Net assets
$210K
FY2023▼ -15%
Net assets by fiscal year
FY2021$250K
FY2022$247K
FY2023$210K
FY2024$286K
FY2025$320K

From the FY2023 Form 990 (year ending June 2023) · see the original

You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1963.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

9 people listed on the 990; $54K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$27,064Pt VII · Sec A
Trustee (for
$26,996Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Sean Bernas—$36,777$26,996$15,529$13,293
Michael Doyle—$2,397$27,064$27,716$24,825
Nicholas Gechell———$8,285—
Jill Rajla———$5,602$291
Carlos Camacho$122————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Roofers Joint Apprentice and Educational Fund executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Trains workers for careers in roofing and waterproofing.

Provided by the organization

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1 program service, described in the organization's own filed words · FY2022.
01

The training fund provided training for new applicants and journeymen in the roofing and waterproofing industry.

Pt IX · col B

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By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$352K
Ln 12
Fees for servicesLn 2g$334K
Investment incomeLn 3$10K
Other incomeLn 4–11$7K
Money outPt IX
$391K
Ln 25
Owns and owesPt X
$210K
net assets · Ln 32
Cash and savingsLn 1–2$65K
Total assetsLn 16$262K
LiabilitiesLn 26$51K
PeoplePt VI, VII
9
listed · VII A
PaidVII A2
Voting boardVI 1a8
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$334K
Investment incomeLn 3$10K
Other incomeLn 4–11$7K
Gains on assetsLn 7$7K
Total revenueLn 12$352K
Assets in detailPt X, end of year
CashLn 1$63K
SavingsLn 2$2K
Cash and savings togetherLn 1–2$65K
InvestmentsLn 11–13$119K
Land, buildings, equipmentLn 10c$2K
Other assetsLn 15$32K
Total assetsLn 16$262K
LiabilitiesLn 26$51K
Net assetsLn 32$210K
OperationsPt I, VI
EmployeesI 56
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$79K$65K
InvestmentsLn 11–13$132K$119K
Land, buildings, equipmentLn 10c$5K$2K
Total assetsLn 16$257K$262K
LiabilitiesLn 26$10K$51K
Net assetsLn 32$247K$210K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$54K
Other salaries and wagesLn 7$71K
Pension plan contributionsLn 8$16K
Other employee benefitsLn 9$23K
Payroll taxesLn 10$14K
Legal feesLn 11b$193
Accounting feesLn 11c$10K
Investment management feesLn 11f$985
Office expensesLn 13$11K
Information technologyLn 14$7K
OccupancyLn 16$43K
Conferences, conventions and meetingsLn 19$10K
Payments to affiliatesLn 21$20K
Depreciation, depletion and amortizationLn 22$2K
InsuranceLn 23$16K
Other expenses (24a–d)Ln 24$90K
All other expensesLn 24e$1K
Total functional expensesLn 25$391K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $405K$374K$31K$320K 990 PDF
FY2024 $393K$330K$63K$286K 990 PDF
FY2023 Viewing $352K$391K−$39K$210K 990 PDF
FY2022 $332K$315K$17K$247K 990 PDF
FY2021 $351K$375K−$24K$250K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (4 parts)
Part VIII · Statement of revenue $351,741 across 5 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $334,468$334,468
VIII-3 Investment incomeExcluded from tax $3,365$3,365
VIII-7 Net gain or loss on sales of assetsRelated to mission $6,723$6,723
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $7,185$7,185
VIII-12 Total revenueRelated to mission $348,376 · Excluded from tax $3,365$351,741
Part IX · Statement of functional expenses $391,121 across 17 lines filed
IX-5 Pay of current officers, directors and key staff$54,146
IX-7 Other salaries and wages$71,161
IX-8 Pension plan contributions$15,600
IX-9 Other employee benefits$23,183
IX-10 Payroll taxes$14,323
IX-11b Legal fees$193
IX-11c Accounting fees$10,000
IX-11f Investment management fees$985
IX-13 Office expenses$10,683
IX-14 Information technology$7,272
IX-16 Occupancy$43,483
IX-19 Conferences, conventions and meetings$9,797
IX-21 Payments to affiliates$20,491
IX-22 Depreciation, depletion and amortization$2,274
IX-23 Insurance$16,218
IX-24 Other expenses (24a–d)$90,096
IX-24e All other expenses$1,216
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$391,121
Part X · Balance sheet $261,547 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $67,251$62,869
X-2 Savings and temporary cash investmentsStart of year $12,147$1,976
X-4 Accounts receivableStart of year $33,026$35,638
X-9 Prepaid expenses and deferred chargesStart of year $7,500$7,900
X-10c Land, buildings and equipment, netStart of year $4,539$2,130
X-11 Publicly traded securitiesStart of year $132,214$119,352
X-15 Other assets$31,682
X-16 Total assetsStart of year $256,677$261,547
X-17 Accounts payable and accrued expensesStart of year $4,993$16,381
X-25 Other liabilitiesStart of year $4,704$34,836
X-26 Total liabilitiesStart of year $9,697$51,217
X-32 Total net assets or fund balancesStart of year $246,980$210,330
X-33 Total liabilities and net assetsStart of year $256,677$261,547
Part XI · Reconciliation of net assets $210,330 net assets at year end
XI-1 Total revenue$351,741
XI-2 Total expenses$391,121
XI-3 Revenue less expenses−$39,380
XI-4 Net assets at start of year$246,980
XI-5 Net unrealized gains (losses) on investments$2,730
XI-10 Net assets at end of year$210,330

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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