2026-03-12T07:22:52-05:00 2025-04-30 341322309 CIUNI & PANICHI INC 25201 CHAGRIN BLVD 200 CLEVELAND OH 441225683 990 2024-05-01 346621298 UNION OF ROOFERS WATERPROOFERS & ALLIED WORKERS LOCAL 44 WELFARE FUND UNIO 2167718220 1651 EAST 24TH STREET CLEVELAND OH 44114 PAIGE LAVELLE ADMINISTRATIVE MGR 2167718220 2026-02-24 1 1 JEFFREY R SPENCER CPA P01367852 2168317171 2026-02-24 2024 2025-03-06 01:10:19Z PAIGE LAVELLE 1651 EAST 24TH STREET CLEVELAND OH 44114 3613524 0 X WWW.UNIONROOFERS.COM X 1969 OH THE WELFARE FUND IS A MULTIEMPLOYER FUND THAT PROVIDES (CONTINUED ON SCHEDULE O)HEALTH AND WELFARE BENEFITS TO UNION MEMBERS, INCLUDING: HEALTH INSURANCE, LIFE, ACCIDENTAL DEATH, AND OTHER BENEFITS. 6 6 0 0 0 0 0 0 3856468 3432803 122271 177830 0 2891 3978739 3613524 0 0 3200628 3380327 45626 23990 0 0 0 352543 390443 3598797 3794760 379942 -181236 3275507 3378477 19525 252026 3255982 3126451 THE WELFARE FUND IS A MULTIEMPLOYER FUND THAT PROVIDES HEALTH AND WELFARE BENEFITS TO UNION MEMBERS, INCLUDING: HEALTH INSURANCE, LIFE, ACCIDENTAL DEATH, AND OTHER BENEFITS. 0 0 3794760 3435694 THE WELFARE FUND IS A MULTIEMPLOYER FUND THAT PROVIDES HEALTH AND WELFARE BENEFITS TO UNION MEMBERS, INCLUDING: HEALTH INSURANCE, LIFE, ACCIDENTAL DEATH, AND OTHER BENEFITS. 3794760 0 0 0 0 0 0 0 0 0 0 1 0 0 1 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 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 1 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 1 0 0 0 X PAIGE LAVELLE 2167718220 1651 EAST 24TH ST CLEVELAND OH 44114 TREVOR COST CHAIRMAN 1.00 X X 0 0 0 WILLIAM FRANKLIN TRUSTEE 1.00 X 0 0 0 TIM LINVILLE ALTERNATE TRUSTEE 1.00 X 0 0 0 CHRIS MILLIRON ALTERNATE TRUSTEE 1.00 X 0 0 0 MIKE VASEY TRUSTEE 1.00 X 0 0 0 JOHN WASILKO JR TRUSTEE 1.00 X 0 0 0 MICHAEL WILLHAM TRUSTEE 1.00 X 0 0 0 STEVE WILLHAM TRUSTEE 1.00 X 0 0 0 AMANDA MAYER ADMINISTRATIVE MANAGER, 5/1-6/30 40.00 X 0 17945 0 PAIGE LAVELLE ADMINISTRATIVE MANAGER, 8/19-PRESENT 40.00 X 0 62308 0 CHRISTINE KRENZKAMMER ADMINISTRATIVE ASSISTANT 5/1-6/30 40.00 X 0 1388 0 0 81641 0 0 0 0 0 0 EMPLOYERS' CONTRIBUTIO 525100 3250729 3250729 PARTICIPANTS' CONTRIBU 525100 182074 182074 3432803 177830 177830 OTHER INCOME 525100 2891 2891 2891 3613524 3435694 0 177830 3380327 23990 22258 37230 3938 319792 4597 153 DUES AND SUBSCRIPTIONS 2475 3794760 28862 9901 1190346 1138920 2056299 2229656 3275507 3378477 19525 252026 19525 252026 X 3255982 3126451 3255982 3126451 3275507 3378477 -181236 51705 0 X X 0 1 X 1 0 0 REGISTERED INVESTMENT COMPANIES 2229656 C 2229656 SAVINGS FUND PAYABLE 246523 ACCRUED TAXES ON BENEFIT PAYMENTS 5503 252026 X 3661291 51705 51705 3609586 3938 3938 3613524 3790822 0 3790822 3938 3938 3794760 PART X, LINE 2: THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS), STATING THAT THE VEBA TRUST ESTABLISHED UNDER THE PLAN WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC). NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED FOR THE YEARS ENDED APRIL 30, 2025 OR 2024 FOR UNRELATED BUSINESS TAXABLE INCOME. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST WAS TAX-EXEMPT AS OF THE FINANCIAL STATEMENT DATE. THE MODIFIED CASH BASIS OF ACCOUNTING REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN 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 2 MICHAEL WILLHAM, TRUSTEE, IS THE SON OF STEVE WILLHAM, TRUSTEE. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING, THIS FORM 990 WAS CIRCULATED TO ALL TRUSTEES WHO UNANIMOUSLY APPROVED IT UPON REVIEW. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. NILES INDUSTRIAL COATINGS LLC TOTAL ROOFING SERVICES LLC AW FARRELL & SONS INC ADVANCED ROOFING SYSTEMS INC AKA TEAM WATERPROOFING LTD BENNETT & BROSSEAU ROOFING INC BUILDING TECHNICIANS CORP INDUSTRIAL FIRST INC KALKREUTH ROOFING AND SHEET METAL MCCREARY ROOFING CO N F MANSUETTO & SONS INC NORDMANN ROOFING CO INC NORTHERN OHIO ROOFING INC RAM CONSTRUCTION SERVICES RK HYDRO-VAC INC RMCS ROOFERS LOCAL 44 FRINGE BENEFIT FUNDS INC ROTH BROTHERS INC SCHREIBER CORPORATION SIBLEY INC TERIK ROOFING INC TYCOR ROOFING WARREN ROOFING & INSULATING CO WILLHAM ROOFING CO INC 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 ROOFERS LOCAL 44 FRINGE BENEFIT FUNDS INC P 252000 FMV