Nonprofit · EIN 42-0886545
UNITED UNION OF ROOFERS WATERPROOFERS AND ALLIED WORKERS
Also known as 182 LOCAL
Tax-exempt · CEDAR RAPIDS, IA 52402
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $230,963 | $211,608 | $19,355 | $175,353 | $2,995 | $172,358 |
| December 31, 2024 | 990 | $239,256 | $244,400 | -$5,144 | $156,986 | $3,983 | $153,003 |
| December 31, 2023 | 990 | $281,964 | $225,312 | $56,652 | $159,323 | $1,176 | $158,147 |
| December 31, 2021 | 990 | $238,019 | $212,178 | $25,841 | $60,342 | $1,211 | $59,131 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $219,655
- Investment income
- $2,107
- Other revenue
- $9,201
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $54,312
- Other salaries and wages
- $4,008
- Salaries, compensation and benefits (total)
- $88,419
- Professional fundraising fees
- $0
- Accounting fees
- $13,230
- Occupancy
- $28,068
- Travel
- $6,244
- Program services (functional)
- $155,181
- Management and general (functional)
- $56,427
Balance sheet and other
- Total assets, start of year
- $156,986
- Total assets, end of year
- $175,353
- Total liabilities, end of year
- $2,995
- Net assets, end of year
- $172,358
- Net assets without donor restrictions
- $172,358
- Gross receipts
- $230,963
- Employees
- 2
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| BRIAN COSGROVE | BUSINESS MAN Officer | 40 | $54,312 | $15,774 | $24,717 |
| SCOTT BRUNS | VICE PRESIDE Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| WILLIAM ERGER | TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
| JON FRANK | RECORDING SE Trustee or director | 0.5 | $0 | $0 | $0 |
| BRAD HANSEN | SARGENT OF A Trustee or director | 0.5 | $0 | $0 | $0 |
| JOSH MATHER | PRESIDENT Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| BRAD MCKIM | TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| BRIAN COSGROVE | BUSINESS MAN Officer | 40 | $52,652 | $15,294 | $24,445 |
| SERIGO ARREOLA | WARDEN Trustee or director | 0.5 | $0 | $0 | $0 |
| SCOTT BRUNS | VICE PRESIDE Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| WILLIAM ERGER | TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
| JON FRANK | RECORDING SE Trustee or director | 0.5 | $0 | $0 | $0 |
| JOSH MATHER | PRESIDENT Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| BRAD MCKIM | TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| BRIAN COSGROVE | BUSINESS MAN Officer | 40 | $49,726 | $14,890 | $25,289 |
| SCOTT BRUNS | VICE PRESIDE Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| JON FRANK | TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
| MIKE KLAMAN | RECORDING SE Trustee or director | 0.5 | $0 | $0 | $0 |
| JOSH MATHER | PRESIDENT Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| DENNY MOCKMORE | WARDEN Trustee or director | 0.5 | $0 | $0 | $0 |
| CHRIS MOORE | TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
990 for the year ended December 31, 2021: 7 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| BRIAN COSGROVE | BUSINESS MAN Officer | 40 | $9,533 | $2,383 | $2,684 |
| SCOTT BRUNS | VICE PRESIDE Trustee or director, Officer | 0.25 | $0 | $0 | $0 |
| JON FRANK | TRUSTEE Trustee or director | 0.25 | $0 | $0 | $0 |
| MIKE KLAMAN | RECORDING SE Trustee or director | 0.25 | $0 | $0 | $0 |
| JOSH MATHER | PRESIDENT Trustee or director, Officer | 0.25 | $0 | $0 | $0 |
| DENNY MOCKMORE | WARDEN Trustee or director | 0.25 | $0 | $0 | $0 |
| CHRIS MOORE | TRUSTEE Trustee or director | 0.25 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 701 OAKLAND RD NE, CEDAR RAPIDS, IA 52402-4635
- In care of
- % BRIAN COSGROVE
- Principal officer (990 for 2025)
- BRIAN COSGROVE, 701 OAKLAND ROAD, CEDAR RAPIDS, IA 52402
- Signed the 990
- BRIAN COSGROVE, BUSINESS MANAGER
- Phone
- (319) 373-2575
- Website
- ROOFERSLOCAL182.COM
- Return prepared by
- HOGAN - HANSEN PC
Mission
TO BE A BARGAINING AGENT FOR THE MEMBERS OF LOCAL 182
Program accomplishments
- TO BE A BARGAINING AGENT FOR THE MEMBERS OF LOCAL 182
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 42-0886545
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1944
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0764: UNITED UNION OF ROOFERS WATERPROOFERS & ALLIED WORKERS
- Assets (IRS master file)
- $175,353
- Income (IRS master file)
- $230,963
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $230,963 | $211,608 | $175,353 | IRS |
| 990 | December 2024 | $239,256 | $244,400 | $156,986 | XML |
| 990 | December 2023 | $281,964 | $225,312 | $159,323 | XML |
| 990 | December 2022 | $231,500 | $189,135 | $103,486 | IRS |
| 990 | December 2021 | $238,019 | $212,178 | $60,342 | XML |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 42-0886545).
Questions about UNITED UNION OF ROOFERS WATERPROOFERS AND ALLIED WORKERS
- What is the EIN of UNITED UNION OF ROOFERS WATERPROOFERS AND ALLIED WORKERS?
- The employer identification number (EIN) of UNITED UNION OF ROOFERS WATERPROOFERS AND ALLIED WORKERS is 42-0886545.
- Is UNITED UNION OF ROOFERS WATERPROOFERS AND ALLIED WORKERS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1944.
- Are donations to UNITED UNION OF ROOFERS WATERPROOFERS AND ALLIED WORKERS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does UNITED UNION OF ROOFERS WATERPROOFERS AND ALLIED WORKERS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of UNITED UNION OF ROOFERS WATERPROOFERS AND ALLIED WORKERS due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did UNITED UNION OF ROOFERS WATERPROOFERS AND ALLIED WORKERS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of UNITED UNION OF ROOFERS WATERPROOFERS AND ALLIED WORKERS?
- The 990 for the year ended December 31, 2025 names BRIAN COSGROVE.
- Who are the officers and directors of UNITED UNION OF ROOFERS WATERPROOFERS AND ALLIED WORKERS?
- The 990 for the year ended December 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $54,312 (BRIAN COSGROVE, BUSINESS MAN).
- How much revenue does UNITED UNION OF ROOFERS WATERPROOFERS AND ALLIED WORKERS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $230,963, expenses of $211,608 and total assets of $175,353 at year end.
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