2026-04-03T19:28:15-05:00 2025-12-31 300510353 MACNELL ACCOUNTING & CONSULTING 1153 SOUTH LEE ST UNIT 137 DES PLAINES IL 60016 990 2025-01-01 370844400 UNITED UNION OF ROOFERS WATERPROOFERS & ALLIED WORKERS LOCAL 97 UNIT 2173593922 410 SOUTH CITY LINE RD NEWMAN IL 61942 KRISTINA WEBER BUSINESS MANAGER 2173593922 2026-03-31 1 MARTIN G BOYLE P01637205 8476753100 2026-03-31 2025 2025-03-06 01:10:19Z KRISTINA WEBER 410 SOUTH CITY LINE RD NEWMAN IL 61942 346870 0 0764 X ROOFERSLOCAL97.COM X 1944 IL OPERATION OF LABOR UNION 1 1 2 0 0 0 0 0 342824 323227 13335 9592 5431 14051 361590 346870 0 0 0 0 206977 140040 0 0 0 138821 128357 345798 268397 15792 78473 256147 334826 401 607 255746 334219 TO PROMOTE AND ADVANCE THE INTERESTS AND COMMON GOOD OF THE MEMBERS OF THE ROOFING INDUSTRY. 0 0 180991 337278 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. 180991 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 2 0 1 2 0 0 0 0 0 0 0 0 0 0 0 X 1 1 0 1 1 0 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 X MICHAEL KUJAWA DEPUTY TRUSTEE 2.00 X 0 0 0 KEVIN KING FORMER TRUSTEE 2.00 X 0 0 0 JOSEPH POZZI TRUSTEE AND FORMER DEPUTY TRUSTEE 2.00 X 0 0 0 0 0 0 0 0 0 0 0 WORKING DUES 900099 251698 251698 INITIATION, WIHTDRAWAL 900099 39257 39257 MONTHLY DUES 900099 32272 32272 323227 9592 9592 INSURANCE REIMBURSEMEN 900099 8376 8376 MISCELLANEOUS INCOME 900099 4787 4787 REFUND OF EXPENSES AND 900099 888 888 14051 346870 337278 0 9592 83872 21768 27594 6806 5856 12000 6470 11275 12951 3831 1074 48944 5787 8858 MISCELLANEOUS EXPENSE 4703 EQUIPMENT RENTALS 3656 CONTRIBUTIONS AND DONAT 1456 BANK FEES 1205 291 268397 60895 97778 170000 216000 29935 8887 25252 21048 256147 334826 401 607 401 607 X 255746 334219 255746 334219 256147 334826 78473 0 X X 0 1 X 0 0 1 1 0 29935 8887 21048 21048 X 346870 0 346870 0 346870 268397 0 268397 0 268397 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, 2025, 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 3 THE INTERNATIONAL PLACED THE LOCAL INTO TRUSTEESHIP ON DECEMBER 6, 2024. THE INTERNATIONAL HAD CONTROL OVER ALL MANAGEMENT DESCISIONS DURING TRUSTEESHIP. THE TRUSTEESHIP WAS TERMINATED EFFECTIVE DECEMBER 31, 2025 FORM 990, PART VI, SECTION A, LINE 4 UNITED UNION OF ROOFERS, WATERPROOFERS & ALLIED WORKERS LOCAL 97 REVISED AND ADOPTED NEW BY-LAWS ON OCTOBER 1, 2025. A COPY OF THE NEW BY-LAWS WERE ATTACHED AND INCLUDED WITH THE FILING OF THE 2025 FORM LM-2 WITH THE U.S. DEPARTMENT OF LABOR. 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 A, LINE 7B ALL GOVERNANCE DECISIONS OF THE ORGANIZATION WERE MADE BY APPOINTED TRUSTEES UNDER TRUSTEESHIP. AFTER TRUSTEESHIP 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.