2026-03-30T16:16:37-05:00 2025-12-31 222951202 MSPC CPAS & ADVISORS PC 340 NORTH AVENUE EAST CRANFORD NJ 070162496 990 2025-01-01 231175040 UNITED UNION OF ROOFERS WATERPROOFERS A ALLIED WORKERS LOCAL NO 30 UNIT 2153318770 6447 TORRESDALE AVENUE PHILADELPHIA PA 191353320 SHAWN MCCULLOUGH BUSINESS MANAGER 2153318770 2026-03-30 1 PATRICK M TROMBETTA CPA P00450410 9082727000 2025 2025-03-06 01:10:19Z SHAWN MCCULLOUGH 6447 TORRESDALE AVENUE PHILADELPHIA PA 191353320 4141141 0 X WWW.ROOFERSLOCAL30.ORG X LOCAL UNION 1919 PA THE LABOR ORGANIZATION SERVES WORKERS IN THE ROOFING INDUSTRY THROUGHOUT THE PHILADELPHIA REGION, WHICH INCLUDES NORTHERN & CENTRAL REGIONS OF PENNSYLVANIA, NEW JERSEY, DELAWARE, MARYLAND, THE DISTRICT OF COLUMBIA, & VIRGINIA. 7 0 13 0 0 0 3849899 3885028 0 0 162971 166783 50002 57910 4062872 4109721 0 0 0 0 1936426 1999440 0 0 0 1386310 1499152 3322736 3498592 740136 611129 10834463 12495534 150386 94636 10684077 12400898 THE LOCAL UNION SERVES AS A LABOR ORGANIZATION THAT REPRESENTS ITS MEMBERS IN DEALING WITH BUILDING CONTRACTORS AND NEGOTIATING WAGES AND BENEFITS. 0 0 SECURED BETTER WAGES, HOURS, WORKING CONDITIONS, & OTHER ECONOMIC ADVANTAGES FOR UNION MEMBERS THROUGH ORGANIZATION OF NONUNION EMPLOYERS, CONTRACT NEGOTIATION & ENFORCEMENT, COLLECTIVE BARGAINING, & STRIKE SUPPORT. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 13 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 0 0 0 0 0 1 1 1 1 1 0 0 1 0 1 1 0 0 0 X LOCAL UNION 2153318770 6447 TORRESDALE AVENUE PHILADELPHIA PA 191353320 SHAWN MCCULLOUGH BUSINESS MANAGER 40.00 X 188810 0 69347 KENNETH DEVENNEY SENIOR BUSINESS AGENT 40.00 X 117994 0 69347 PAT KINKADE SENIOR BUSINESS AGENT 40.00 X 117994 0 69347 BRIAN PLEIS PRESIDENT 40.00 X 127485 0 69347 THOMAS JONES JR RECORDING SECRETARY 40.00 X 99346 0 69347 ERNEST WASHINGTON BUSINESS AGENT 40.00 X 99346 0 69347 PAUL PETERSON BUSINESS AGENT 40.00 X 99346 0 69347 850321 0 485429 4 0 1 0 AMANDA WATSON PO BOX 2248 COOKEVILLE TN 38502 CONSULTANT 100604 1 3885028 3885028 143914 143914 12635 -12635 -12635 -12635 41654 18785 22869 22869 22869 REIMBURSEMENTS 525100 65936 65936 OTHER INCOME 900099 4609 4609 70545 4109721 70545 0 154148 850321 106847 735820 223514 82938 99603 15000 47799 7100 91156 121449 67818 68174 8677 2964 78471 77712 PER CAPITA ASSESSMENTS 638993 MEMBER EXPENSES 67624 AUTO EXPENSES 47350 CHARITABLE CONTRIBUTION 40037 19225 3498592 78126 58285 5860855 4880017 1478197 925695 483490 552502 0 1485903 4411992 5518827 10834463 12495534 149266 93516 1120 1120 150386 94636 X 10684077 12400898 10684077 12400898 10834463 12495534 X 611129 -1143 1106835 X X 0 1 X 1 0 0 0 0 3885028 214442 214442 401390 348425 52965 338336 290253 48083 154728 154728 0 369301 132289 237012 552502 PREPAID PENSION CONTRIBUTION 5518827 5518827 PAYROLL WITHHOLDINGS PAYABLE 1120 1120 X 4121213 -1143 -1143 4122356 -12635 -12635 4109721 3511227 12635 12635 3498592 0 3498592 PART X, LINE 2: THE LOCAL UNION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE ACCOUNTING STANDARDS ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESS THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE LOCAL UNION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE LOCAL UNION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM A TAX POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2025. THE LOCAL UNION HAS FILED INTERNAL REVENUE SERVICE (IRS) FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, AS REQUIRED. CURRENTLY, THE 2022 TO 2025 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE IRS. HOWEVER, THE LOCAL UNION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE LOCAL UNION BEEN CONTACTED BY ANY OF THE TAXING AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: MCCULLOUGH HALL RENTAL EXPENSE -12,635. PART XII, LINE 2D - OTHER ADJUSTMENTS: MCCULLOUGH HALL RENTAL EXPENSE 12,635. X 0 0 0 SHAWN MCCULLOUGH BUSINESS MANAGER 188810 0 0 0 0 0 41267 0 28080 0 258157 0 0 0 BRIAN PLEIS PRESIDENT 127485 0 0 0 0 0 41267 0 28080 0 196832 0 0 0 KENNETH DEVENNEY SENIOR BUSINESS AGENT 117994 0 0 0 0 0 41267 0 28080 0 187341 0 0 0 PAT KINKADE SENIOR BUSINESS AGENT 117994 0 0 0 0 0 41267 0 28080 0 187341 0 0 0 THOMAS JONES JR RECORDING SECRETARY 99346 0 0 0 0 0 41267 0 28080 0 168693 0 0 0 ERNEST WASHINGTON BUSINESS AGENT 99346 0 0 0 0 0 41267 0 28080 0 168693 0 0 0 PAUL PETERSON BUSINESS AGENT 99346 0 0 0 0 0 41267 0 28080 0 168693 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS 1,289 MEMBERS WHO ARE ENTITLED TO VOTE. MEMBERS ARE COMPOSED OF ACTIVES AND RETIREES. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS BOTH ACTIVE AND RETIRED MEMBERS WHO HAVE THE RIGHT TO VOTE AND ELECT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS ARE SUBJECT TO THE APPROVAL OF THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION B, LINE 11B A COPY IS PROVIDED TO AN OFFICER UPON ITS FILING. INFORMATION IS GATHERED BY AUDITORS VIA YEAR END AUDIT FINDINGS WHICH ARE DISCUSSED WITH MANAGEMENT PRIOR TO PREPARATION OF THE 990. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION WILL FURNISH COPY OF FORM 990 UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE LOCAL UNION DISCLOSES SUCH INFORMATION ON FORM LM-2 (AVAILABLE ON DOL WEBSITE) AND FORM 990,WHICH ARE PUBLIC DOCUMENTS. ALL OF THIS INFORMATION IS DISCLOSED IN THE ORGANIZATION'S GOVERNING CONSTITUTION AND BYLAWS. FORM 990, PART XI, LINE 9: CHANGE IN PENSION OBLIGATION OTHER THAN NET PERIODIC PENSION COST 1,106,835. FORM 990, PART XI, LINE 1 THE LOCAL UNION PREPARED ITS FINANCIAL STATEMENTS ON THE MODIFIED CASH BASIS. FORM 990 PART XI, LINE 2C THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCEESS DURING THE YEAR. ROOFERS LOCAL 30 COMBINED PENSION FUND 7010 BROADWAY STE 106 DENVER CO 802212919 236289069 PROVIDES PENSION BENEFITS TO MEMBERS PA SECTION 401(A) 0 ROOFERS LOCAL 30 COMBINED ANNUITY FUND 7010 BROADWAY STE 106 DENVER CO 802212919 232567112 PROVIDES ANNUITY BENEFITS TO MEMBERS PA SECTION 401(A) 0 ROOFERS LOCAL 30 COMBINED HEALTH AND WELFARE FUND 7010 BROADWAY STE 106 DENVER CO 802212919 232258631 PROVIDES HEALTH & WELFARE BENEFITS TO MEMBERS PA SECTION 501(C)(9) 0 ROOFERS LOCAL 30 DVCRA APPRENTICE FUND 7010 BROADWAY STE 106 DENVER CO 802212919 232151589 TO TRAIN AND EDUCATE PEOPLE IN ROOFING, WATERPROOFING AND DAMPPROOFING PA SECTION 501(C)(5) 0 ROOFERS LOCAL 30 COMBINED RETIREE HEALTH FUND 7010 BROADWAY STE 106 DENVER CO 802212919 232258631 TO PROVIDE WELFARE BENEFITS FOR ELIGIBLE RETIREE PARTICIPANTS CO SECTION 501(C)(9) 0 ROOFERS LOCAL 30 CLUB 6447 TORRESDALE AVENUE PHILADELPHIA PA 191353370 474102746 TO PROVIDE SOCIAL, HEALTH RELATED AND EDUCATIONAL EVENTS FOR PARTICIPANTS PA SECTION 501(C)(3) 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 ROOFERS LOCAL 30 APPRENTICE FUND J 65935 CASH TRANSACTIONS