2024-03-12T11:25:46-05:00 2023-12-31 222951202 MSPC CPAS & ADVISORS PC 340 NORTH AVENUE EAST CRANFORD NJ 070162496 990 2023-01-01 220835850 COMPOSITION ROOFERS LOCAL UNION NO 4 COMP 9735158500 385 PARSIPPANY ROAD PARSIPPANY NJ 07054 DAVID CRITCHLEY BUSINESS MANAGER 9735158500 2024-03-12 1 DAVID CRITCHLEY 999009999 1 PATRICK M TROMBETTA CPA P00450410 9082727000 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z DAVID CRITCHLEY 385 PARSIPPANY ROAD PARSIPPANY NJ 07054 1288067 0 X N/A X LOCAL 1905 NJ LABOR ORGANIZATION 10 0 5 0 0 0 91153 89595 893576 1041371 100 93 128410 157008 1113239 1288067 0 0 0 0 729126 712324 0 0 0 388216 423580 1117342 1135904 -4103 152163 457020 621960 93847 106624 363173 515336 TO PROMOTE UNION LABOR THROUGHOUT THE ROOFING INDUSTRY 0 0 PROMOTE STANDARDS OF EMPLOYMENT, BETTERMENT OF WORKING CONDITIONS,AND ASSIST IN MAINTAINING EMPLOYER/EMPLOYEE RELATIONSHIPS 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 4 0 1 5 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 0 1 0 0 0 1 1 1 1 1 0 0 1 0 1 1 0 0 0 X LOCAL UNION #4 9735158500 385 PARSIPPANY ROAD PARSIPPANY NJ 07054 MARTIN FLATLEY EXECUTIVE BOARD 1.00 X 52836 0 27706 EDWARD CRITCHLEY EXECUTIVE BOARD 1.00 X 0 0 0 JAMES CONKLIN EXECUTIVE BOARD 1.00 X 0 0 0 MICHAEL LABELLA VICE PRESIDENT 1.00 X 0 0 0 CARL BAGER EXECUTIVE BOARD 1.00 X 0 0 0 MARCELINO OQUENDO EXECUTIVE BOARD 1.00 X 0 0 0 DAVID CRITCHLEY BUSINESS MANAGER 40.00 X 152510 0 61152 ROBERT CRITCHLEY PRESIDENT 40.00 X 108207 0 61152 EDWARD SEMBLER FORMER VICE PRESIDENT 40.00 X 25230 0 20808 KENNETH POST RECORDING SECRETARY 1.00 X 104047 0 61152 FREDERICK SCHAFER SEARGENT AT ARMS 1.00 X 0 0 0 442830 0 231970 3 0 1 0 0 89595 89595 EMPLOYERS' WORK DUES 900099 1041371 1041371 1041371 93 93 OVERHEAD ALLOCATION 900099 148833 148833 MISCELLANEOUS INCOME 900099 8175 8175 157008 1288067 1198379 0 93 442830 231970 37524 5473 18000 1112 47787 36654 43244 1847 58939 39652 PER CAPITA TAXES 105924 AUTO EXPENSES 37880 TICKETS & ADS 10300 TELEPHONE 9299 7469 1135904 25336 33226 138494 288966 1012735 712967 293190 299768 457020 621960 81543 94314 12304 12310 93847 106624 X 350869 503026 12304 12310 363173 515336 457020 621960 152163 0 X X 0 1 X 1 0 0 0 0 89595 105619 105619 686210 611035 75175 20853 19485 1368 200053 82447 117606 299768 DEPOSITS PAYABLE 12310 12310 X 1288067 0 1288067 0 1288067 1135904 0 1135904 0 1135904 PART X, LINE 2: THE LOCAL IS EXEPMT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5)OF THE INTERNAL REVENUE CODE. THE ACCOUNTING STANDARDS ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESS THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE LOCAL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE LOCAL AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM A TAX POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE LOCAL HAS FILED INTERNAL REVENUE SERVICE (IRS) FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, AS REQUIRED. CURRENTLY, THE 2020 TO 2023 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE IRS. HOWEVER, THE LOCAL IS NOT CURRENTLY UNDER AUDIT NOR HAS THE LOCAL BEEN CONTACTED BY ANY OF THE TAXING AUTHORITIES. X 0 0 0 DAVID CRITCHLEY BUSINESS MANAGER 152510 0 0 0 0 0 32968 0 28184 0 213662 0 0 0 ROBERT CRITCHLEY PRESIDENT 108207 0 0 0 0 0 32968 0 28184 0 169359 0 0 0 KENNETH POST RECORDING SECRETARY 104047 0 0 0 0 0 32968 0 28184 0 165199 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 DAVID CRITCHLEY AND ROBERT CRITCHLEY ARE BROTHERS. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS BOTH ACTIVE AND RETIRED MEMBERS WHO HAVE THE RIGHT TO VOTE AND ELECT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS BOTH ACTIVE AND RETIRED MEMBERS WHO HAVE THE RIGHT TO VOTE AND ELECT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS ARE SUBJECT TO APPROVAL BY THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION B, LINE 11B A COPY IS PROVIDED TO AN OFFICER UPON ITS FILING. FORM 990, PART VI, SECTION C, LINE 19 LOCAL DISCLOSES SUCH INFORMATION ON THE FORM LM-2 (AVAILABLE ON DOL WEBSITE) AND FORM 990, WHICH IS A PUBLIC DOCUMENT. ALL OF THIS INFORMATION IS DISCLOSED IN THE ORGANIZATION'S GOVERNING CONSTITUTION AND BYLAWS. FORM 990, PART XII, LINE 2C THE EXECUTIVE BOARD ASSUMES THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. ROOFERS LOCAL #4 INFORMATION & EDUCATION FUND 385 PARSIPPANY ROAD PARSIPPANY NJ 08054 223172747 PROVIDE TRAINING TO APPRENTICES AND JOURNEYMEN NJ 501(C)(3) ACTIVE 0 COMPOSITION ROOFERS LOCAL #4 - PENSION FUND 385 PARSIPPANY ROAD PARSIPPANY NJ 08054 226172741 PROVIDE PENSION BENEFITS NJ 401(A) 0 COMPOSITION ROOFERS LOCAL #4 - WELFARE FUND 385 PARSIPPANY ROAD PARSIPPANY NJ 08054 226257695 PROVIDE MEDICAL BENEFITS NJ 501(C)(9) 0 COMPOSITION ROOFERS LOCAL #4 - ANNUITY FUND 385 PARSIPPANY ROAD PARSIPPANY NJ 08054 222405101 PROVIDE ANNUITY BENEFITS NJ 401(A) 0 NJ DISTRICT COUNCIL OF ROOFERS PRE-APPRENTICE PROGRAM INC 172 MAIN STREET WEST ORANGE NJ 07052 222810307 TRAINING OF APPRENTICES AND JOURNEYMEN NJ 501(C)(3) ACTIVE 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 COMPOSITION ROOFERS LOCAL 4 PENSION FUND P 23333 ALLOCATED EXPENSES COMPOSITION ROOFERS LOCAL 4 ANNUITY FUND Q 5622 ALLOCATED EXPENSES COMPOSITION ROOFERS LOCAL 4 WELFARE FUND Q 164296 ALLOCATED EXPENSES COMPOSITION ROOFERS LOCAL 4 I&E FUND Q 2248 ALLOCATED EXPENSES