2025-07-08T07:59:27-05:00 2024-12-31 842885766 ROMOLO & ASSOCIATES LLC 1700 W LUTHY DRIVE PEORIA IL 61615 990 2024-01-01 430561385 UNITED UNION OF ROOFERS WATERPROOFERS AND ALLIED WORKERS LOCAL NO 2 UNIT 3145359683 45 WORTHINGTON ACCESS DRIVE MARYLAND HEIGHTS MO 63043 DENNY MARSHALL PRESIDENT/BUSINESS MANAGER 3145359683 2025-06-26 1 1 JENNIFER L SMITH P01207947 3096822001 2025-06-26 2024 2025-03-06 01:10:19Z DENNY MARSHALL 45 WORTHINGTON ACCESS DRIVE MARYLAND HEIGHTS MO 63043 1653507 0 0764 X STLOUISUNIONROOFING.COM X 1892 MO OPERATION OF LABOR UNION 7 0 18 0 0 0 0 0 1566015 1526444 57524 97364 121116 29699 1744655 1653507 0 11555 0 0 729286 674716 0 0 0 791420 777391 1520706 1463662 223949 189845 6858261 7090946 164928 202758 6693333 6888188 OPERATION OF LABOR UNION 0 0 OPERATION OF LABOR UNION 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 18 1 0 0 0 0 0 0 0 0 X 7 0 0 0 0 0 1 1 1 1 1 0 0 1 1 1 0 1 1 0 0 0 X THE ORGANIZATION 3145359683 45 WORTHINGTON ACCESS DRIVE MARYLAND HEIGHTS MO 63043 ROBERT STANTON E BOARD 1.00 X 1200 0 0 DENNIS MARSHALL JR PRES/BUSINESS MGR 48.00 X X 104168 0 55655 DAN KNIGHT E BOARD 1.00 X 1200 0 0 WILLIAM THURSTON E BOARD 1.00 X 1200 0 0 TODD HEISSERER E BOARD/FIELD REP 40.00 X 85577 0 46379 DENNIS BELLO E BOARD 1.00 X 1200 0 0 THOMAS HAMILTON FINANCIAL SEC/TREASURER 45.00 X X 98906 0 52176 293451 0 154210 1 0 1 0 0 CHECK-OFF DUES 900099 1059613 1059613 PRE-ENROLLMENT, WITHDR 900099 188779 188779 MONTHLY DUES 900099 168052 168052 RENTAL INCOME 531120 102000 102000 FINES 900099 8000 8000 1526444 97364 97364 REIMBURSED EXPENSES 900099 18698 18698 IAF ADMINISTRATIVE FEE 900099 10541 10541 SALE OF SUPPLIES 900099 460 460 29699 1653507 1556143 0 97364 11555 444471 131852 39284 25110 33999 24226 10300 3134 43195 33887 53500 17521 376501 111471 33988 DUES & SUBSCRIPTIONS 29901 HATS, T-SHIRTS, ETC. 20072 AUTO EXPENSE 17250 FLOWERS 2252 193 1463662 2755788 2595379 107950 107164 11428 27087 3484550 271502 3280395 3213048 694137 1131283 8563 16985 6858261 7090946 78312 107837 39116 47421 47500 47500 164928 202758 X 6693333 6888188 6693333 6888188 6858261 7090946 189845 5010 0 X 0 1 X 1 0 1 1 0 426343 426343 2872846 179375 2693471 82083 53249 28834 103278 38878 64400 3213048 EMPLOYER BONDS HELD 47500 47500 X 1655383 5010 5010 1650373 3134 3134 1653507 1460528 0 1460528 3134 3134 1463662 PART X, LINE 2: THE LOCAL IS A NON-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE SERVICE CODE. THE TOTAL AMOUNTS OF INTEREST AND PENALTIES RECOGNIZED IN THE STATEMENTS OF ACTIVITIES AND THE TOTAL AMOUNTS OF INTEREST AND PENALTIES RECOGNIZED IN THE STATEMENTS OF FINANCIAL POSITION ARE $0. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE LOCAL 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 FEDERAL AND STATE TAXING AUTHORITIES. THE EXECUTIVE BOARD HAS ANALYZED THE TAX POSITIONS TAKEN BY THE LOCAL, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024 AND 2023 THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE LOCAL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE LOCAL INCURRED UNRELATED BUSINESS INCOME TAX (UBIT) FOR THE YEAR ENDED DECEMBER 31, 2018 RELATED TO EMPLOYEE PARKING PROVIDED BY THE LOCAL. FORMS 990-T AND IL-990-T WERE FILED AND ARE OPEN FOR EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES RELATED TO UBIT FOR THREE YEARS AFTER THE RETURNS WERE FILED. THE EMPLOYEE PARKING LAW HAS BEEN REVOKED FOR NON-PROFIT ORGANIZATIONS. THEREFORE, THE LOCAL IS NO LONGER REQUIRED TO FILE FORM 990-T AND IL-990-T RELATED TO EMPLOYEE PARKING. THE LOCAL HAS NEVER HAD UBIT NOR HAS IT FILED THE FORM 990-T FOR ALL PREVIOUS YEARS. THEREFORE, THESE TAX YEARS ARE OPEN FOR EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES RELATED TO UBIT. 0 0 0 DENNIS MARSHALL JR PRES/BUSINESS MGR 104168 0 0 0 0 0 31427 0 24228 0 159823 0 0 0 THOMAS HAMILTON FINANCIAL SEC/TREASURER 98906 0 0 0 0 0 29462 0 22714 0 151082 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERS PAY MONTHLY DUES TO PARTICIPATE IN THE LOCAL UNION. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B ELECTIONS ARE BASED ON THE LOCAL UNION'S BYLAWS AND CONSTITUTION. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE BOARD REVIEWS THE 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED PER THE CONSTITUTION, BASED ON THE FOREMAN SCALE IN THE COLLECTIVE BARGAINING AGREEMENT. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST