2025-07-29T14:24:46-05:00 2024-12-31 300510353 MACNELL ACCOUNTING & CONSULTING 1153 SOUTH LEE ST UNIT 137 DES PLAINES IL 60016 990 2024-01-01 370844400 UNITED UNION OF ROOFERS WATERPROOFERS & ALLIED WORKERS LOCAL 97 UNIT 2173593922 410 SOUTH CITY LINE RD NEWMAN IL 61942 JOSEPH POZZI TRUSTEE 2173593922 2025-07-29 1 1 MARTIN G BOYLE P01637205 8476753100 2025-07-29 2024 2025-03-06 01:10:19Z JOSEPH POZZI 410 SOUTH CITY LINE RD NEWMAN IL 61942 361590 0 0764 X ROOFERSLOCAL97.COM X 1944 IL OPERATION OF LABOR UNION 1 1 2 0 0 0 0 0 329310 342824 6387 13335 12433 5431 348130 361590 0 0 0 0 230987 206977 0 0 0 123271 138821 354258 345798 -6128 15792 246627 256147 6673 401 239954 255746 TO PROMOTE AND ADVANCE THE INTERESTS AND COMMON GOOD OF THE MEMBERS OF THE ROOFING INDUSTRY. 0 0 184678 352255 LABOR UNION: TO ORGANIZE ALL ROOFERS, WATERPROOFERS, AND ALLIED WORKERS AND TO SECURE AND MPROVE WAGES, HOURS, WORKING CONDITIONS, AND OTHER ECONOMIC ADVANTAGES THROUGH COLLECTIVE BARGAINING. 184678 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 2 1 0 0 0 0 0 0 0 0 0 0 X 1 1 0 0 0 1 1 1 1 1 1 0 0 0 1 1 0 1 1 0 0 0 X KRISTINA WEBBER 2173593922 410 SOUTH CITY LINE ROAD NEWMAN IL 61942 IVAN GRANT FORMER VP/E-BOARD/TRUSTEE 0.50 X X 180 0 0 DAVID BAKER FORMER E-BOARD/TRUSTEE 0.50 X 360 0 0 TOMMY JOHNSON FORMER SGT-AT-ARMS/E-BOARD/TRUSTEE 0.50 X 270 0 0 THOMAS HORD FORMER E-BOARD/TRUSTEE 0.50 X 360 0 0 JARED FECHTMANN FORMER E-BOARD/TRUSTEE 0.50 X 330 0 0 KEVIN KING TRUSTEE 2.00 X 0 0 0 JOSEPH POZZI DEPUTY TRUSTEE 2.00 X 0 0 0 SHANE DOWERS FORMER PRESIDENT 0.50 X 360 0 0 WOODROW SARVER FORMER RECORDING SECRETARY 0.50 X 360 0 0 JASON YORK FORMER BUSINESS MGR/FIN SEC 40.00 X 79440 0 32576 81660 0 32576 0 0 0 0 0 WORKING DUES 900099 263141 263141 INITIATION, WIHTDRAWAL 900099 42872 42872 MONTHLY DUES 900099 36811 36811 342824 9335 9335 4000 0 4000 4000 4000 REFUND OF EXPENSES AND 900099 4263 4263 MISCELLANEOUS INCOME 900099 1168 1168 5431 361590 352255 0 9335 114237 47938 15657 19063 10082 491 2850 7374 5866 13055 11451 376 54907 2720 8888 CONTRIBUTIONS AND DONAT 8033 EXPENSES TO BE REMIBURS 6640 ORGNAIZING AND PICKETIN 6286 MISCELLANEOUS EXPENSE 4799 5085 345798 78681 60895 165510 170000 28352 3100 2436 25252 246627 256147 6673 401 6673 401 X 239954 255746 239954 255746 246627 256147 15792 0 X X 0 1 X 0 0 1 1 0 28352 3100 25252 25252 X 361590 0 361590 0 361590 345798 0 345798 0 345798 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE LOCAL MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ENTITY HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE LOCAL'S MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE LOCAL, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, 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. FORM 990, PART VI, SECTION A, LINE 5 DURING 2024, THE LOCAL DISCOVERED IMPROPER PAYMENTS PERTAINING TO THE PAST BUSINESS MANAGER, INCLUDING PAYMENTS OF PERSONAL EXPENSES AND UNUSED VACATION TIME TOTALING $8,376. THE IMPROPER PAYMENTS INCLUDED $6,640 OF PAYMENTS OF PERSONAL EXPENSES AND $811 FOR UNUSED VACATION PAYOUT FOR THE YEAR ENDED DECEMBER 31, 2024. $925 OF THE IMPROPER PAYMENTS WERE MADE DURING THE YEAR ENDING DECEMBER 31, 2023. THE LOCAL WAS REIMBURSED FOR THE IMPROPER PAYMENTS IN 2025 FROM THE INSURANCE CARRIER. AS A RESULT, THE INTERNATIONAL PLACED THE LOCAL INTO TRUSTEESHIP ON DECEMBER 6, 2024. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS MADE UP OF MEMBERS WHO 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 OR THEIR DELEGATES. THIS ELECTION PROCESS FOLLOWS THE CONSTITUTION. FORM 990, PART VI, SECTION A, LINE 7B ALL GOVERNANCE DECISIONS OF THE ORGANIZATION ARE SUBJECT TO APPROVAL BY THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE TUSTEES BEFORE BEING FILED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.