Nonprofit · EIN 42-1436402
ROOFERS UNION LOCAL NO 182 APPRENTICESHIP TRUST
Also known as LOCAL 182
Tax-exempt · CEDAR RAPIDS, IA 52402
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $90,816 | $94,136 | -$3,320 | $39,966 | $268 | $39,698 |
| December 31, 2024 | 990-EZ | $88,851 | $83,126 | $5,725 | $44,648 | $1,630 | $43,018 |
| December 31, 2023 | 990-EZ | $102,472 | $116,661 | -$14,189 | $38,717 | $1,424 | $37,293 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Membership dues
- $90,816
Expenses
- Compensation of officers, directors and key employees
- $15,774
- Salaries, compensation and benefits (total)
- $54,779
- Professional fees and payments to contractors
- $6,445
- Occupancy
- $16,651
- Other expenses
- $16,261
- Program services (functional)
- $94,136
Balance sheet and other
- Total assets, start of year
- $44,648
- Total assets, end of year
- $39,966
- Total liabilities, end of year
- $268
- Net assets, end of year
- $39,698
- Cash, savings and investments
- $39,954
- Gross receipts
- $90,816
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BRIAN COSGROVE | BUSINESS MAN | 10 | $15,774 | $7,226 |
| LANE BENSON | TRUSTEE | 0.5 | $0 | – |
| SCOTT BRUNS | TRUSTEE | 0.5 | $0 | – |
| LYNN PRICE | TRUSTEE | 0.5 | $0 | – |
| KURT TJELMELAND | TRUSTEE | 0.5 | $0 | – |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BRIAN COSGROVE | BUSINESS MAN | 10 | $15,294 | $4,773 |
| CHRIS MOORE | TRUSTEE | 0.5 | $0 | – |
| SCOTT BRUNS | TRUSTEE | 0.5 | $0 | – |
| LYNN PRICE | TRUSTEE | 0.5 | $0 | – |
| KURT TJELMELAND | TRUSTEE | 0.5 | $0 | – |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BRIAN COSGROVE | BUSINESS MAN | 10 | $14,890 | $6,982 |
| CHRIS MOORE | TRUSTEE | 0.5 | $0 | – |
| SCOTT BRUNS | TRUSTEE | 0.5 | $0 | – |
| LYNN PRICE | TRUSTEE | 0.5 | $0 | – |
| KURT TJELMELAND | TRUSTEE | 0.5 | $0 | – |
Address and contacts
- Address (IRS master file)
- 701 OAKLAND RD NE, CEDAR RAPIDS, IA 52402-4635
- In care of
- % BRIAN COSGROVE
- Signed the 990-EZ
- BRIAN COSGROVE, BUSINESS MANAGER
- Phone
- (319) 373-2575
- Website
- WWW.ROOFERSLOCAL182.COM
- Return prepared by
- HOGAN - HANSEN PC
Mission
TRAINING OF ROOFERS SKILLED IN ALL PHASES OF THE INDUSTRY. THE ORGANIZATION PROVIDES FOR APPROPRIATE INSTRUCTION AS WELL AS OVERSIGHT OF ON THE JOB TRAINING.
Program accomplishments
- TRAINING AND EDUCATION OF UNION ROOFERS EMPLOYED BY SIGNATORY CONTRACTORS OF COLLECTIVE BARGAINING AGREEMENT.Expenses $94,136
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 42-1436402
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2011
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B30)
- Assets (IRS master file)
- $39,966
- Income (IRS master file)
- $90,816
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $90,816 | $94,136 | $39,966 | XML |
| 990-EZ | December 2024 | $88,851 | $83,126 | $44,648 | XML |
| 990-EZ | December 2023 | $102,472 | $116,661 | $38,717 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 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 42-1436402).
Questions about ROOFERS UNION LOCAL NO 182 APPRENTICESHIP TRUST
- What is the EIN of ROOFERS UNION LOCAL NO 182 APPRENTICESHIP TRUST?
- The employer identification number (EIN) of ROOFERS UNION LOCAL NO 182 APPRENTICESHIP TRUST is 42-1436402.
- Is ROOFERS UNION LOCAL NO 182 APPRENTICESHIP TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
- Are donations to ROOFERS UNION LOCAL NO 182 APPRENTICESHIP TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ROOFERS UNION LOCAL NO 182 APPRENTICESHIP TRUST 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 ROOFERS UNION LOCAL NO 182 APPRENTICESHIP TRUST 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 ROOFERS UNION LOCAL NO 182 APPRENTICESHIP TRUST last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of ROOFERS UNION LOCAL NO 182 APPRENTICESHIP TRUST?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $15,774 (BRIAN COSGROVE, BUSINESS MAN).
- How much revenue does ROOFERS UNION LOCAL NO 182 APPRENTICESHIP TRUST have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $90,816, expenses of $94,136 and total assets of $39,966 at year end.
Other nonprofits in CEDAR RAPIDS
- COE COLLEGE EIN 42-0686467 · last filed 990 for 2025
- MOUND FARM HOLDINGS INC EIN 42-0681046 · last filed 990 for 2025
- KIRKWOOD COMMUNITY COLLEGE FOUNDATION EIN 23-7076632 · last filed 990 for 2025
- TRANSAMERICA INSTITUTE EIN 26-0731198 · last filed 990-PF for 2024
- CEDAR RAPIDS PUBLIC LIBRARY FOUNDATION EIN 23-7292786 · last filed 990 for 2025
- THE ARC OF EAST CENTRAL IOWA EIN 42-0805377 · last filed 990 for 2025
- LOCAL UNION NO 125 JATC FUND EIN 42-6235695 · last filed 990 for 2026
- COE COLLEGE EIN 80-0957275 · last filed 990 for 2025