Nonprofit · EIN 94-2448667
ROOFERS LOCAL UNION NO 40 VACATION TRUST FUND
Tax-exempt · SAN JOSE, CA 95150
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990 | $3,683,094 | $3,696,077 | -$12,983 | $2,132,075 | $2,140,665 | -$8,590 |
| July 31, 2024 | 990 | $3,027,328 | $3,029,156 | -$1,828 | $1,908,064 | $1,903,671 | $4,393 |
| July 31, 2023 | 990 | $2,238,112 | $2,259,442 | -$21,330 | $1,535,147 | $1,528,926 | $6,221 |
Financial details: 990 for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $3,631,185
- Investment income
- $33,675
- Other revenue
- $18,234
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $3,666,644
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $228
- Accounting fees
- $5,500
- Program services (functional)
- $3,666,644
- Management and general (functional)
- $29,433
Balance sheet and other
- Total assets, start of year
- $1,908,064
- Total assets, end of year
- $2,132,075
- Total liabilities, end of year
- $2,140,665
- Net assets, end of year
- -$8,590
- Gross receipts
- $3,683,094
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1954
- State of legal domicile
- CA
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 July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD J LAWSON | TRUSTEE Trustee or director | 1 | $0 |
| MANUEL DE SANTIAGO III | TRUSTEE Trustee or director | 1 | $0 |
| CRAIG LAU | TRUSTEE Trustee or director | 1 | $0 |
| SALVADOR RICO | TRUSTEE Trustee or director | 1 | $0 |
| PETER LANG | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended July 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD J LAWSON | TRUSTEE Trustee or director | 1 | $0 |
| MANUEL DE SANTIAGO III | TRUSTEE Trustee or director | 1 | $0 |
| CRAIG LAU | TRUSTEE Trustee or director | 1 | $0 |
| SALVADOR RICO | TRUSTEE Trustee or director | 1 | $0 |
| PETER LANG | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended July 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD J LAWSON | TRUSTEE Trustee or director | 1 | $0 |
| MANUEL DE SANTIAGO III | TRUSTEE Trustee or director | 1 | $0 |
| CRAIG LAU | TRUSTEE Trustee or director | 1 | $0 |
| SALVADOR RICO | TRUSTEE Trustee or director | 1 | $0 |
| PETER LANG | TRUSTEE Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 5057, SAN JOSE, CA 95150-5057
- Principal officer (990 for 2024)
- MANUEL DE SANTIAGO III, 6800 SANTA TERESA BLVD SUITE 100, SAN JOSE, CA 95119
- Signed the 990
- MANUEL DE SANTIAGO III, TRUSTEE
- Phone
- (408) 288-4400
- Return prepared by
- INEICH & COMPANY LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 94-2448667 or by the name ROOFERS LOCAL UNION NO 40 VACATION TRUST FUND.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
PROVIDING VACATION BENEFITS TO ELIGIBLE PARTICIPANTS
Program accomplishments
- PROVIDING VACATION BENEFITS TO ELIGIBLE PARTICIPANTSExpenses $3,666,644
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 July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990 on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990 on file |
IRS record
- EIN
- 94-2448667
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 1988
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,132,075
- Income (IRS master file)
- $3,683,094
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | July 2025 | $3,683,094 | $3,696,077 | $2,132,075 | IRS |
| 990 | July 2024 | $3,027,328 | $3,029,156 | $1,908,064 | IRS |
| 990 | July 2023 | $2,238,112 | $2,259,442 | $1,535,147 | XML |
| 990 | July 2022 | $2,058,924 | $2,046,205 | $1,374,162 | IRS |
| 990 | July 2021 | – | – | – | IRS |
| 990 | July 2020 | – | – | – | IRS |
| 990 | July 2019 | – | – | – | IRS |
| 990 | July 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 94-2448667).
Questions about ROOFERS LOCAL UNION NO 40 VACATION TRUST FUND
- What is the EIN of ROOFERS LOCAL UNION NO 40 VACATION TRUST FUND?
- The employer identification number (EIN) of ROOFERS LOCAL UNION NO 40 VACATION TRUST FUND is 94-2448667.
- Is ROOFERS LOCAL UNION NO 40 VACATION TRUST FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1988.
- Are donations to ROOFERS LOCAL UNION NO 40 VACATION TRUST FUND tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does ROOFERS LOCAL UNION NO 40 VACATION TRUST FUND 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 LOCAL UNION NO 40 VACATION TRUST FUND due?
- The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ROOFERS LOCAL UNION NO 40 VACATION TRUST FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended July 2025.
- Who is the principal officer of ROOFERS LOCAL UNION NO 40 VACATION TRUST FUND?
- The 990 for the year ended July 31, 2025 names MANUEL DE SANTIAGO III.
- Who are the officers and directors of ROOFERS LOCAL UNION NO 40 VACATION TRUST FUND?
- The 990 for the year ended July 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does ROOFERS LOCAL UNION NO 40 VACATION TRUST FUND have?
- On its 990 for the year ended July 31, 2025 it reported revenue of $3,683,094, expenses of $3,696,077 and total assets of $2,132,075 at year end.
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