2024-11-06T13:27:55-06:00 2023-12-31 222951202 MSPC CPAS & ADVISORS PC 340 NORTH AVENUE EAST CRANFORD NJ 070162496 990 2023-01-01 232151589 ROOFERS LOCAL 30 JOINT APPRENTICESHIP FUND OF PHILADELPHIA AND VICINITY ROOF 8772808874 PO BOX 4600 TROY MI 48099 SHAWN MCCULLOUGH TRUSTEE 8772808874 2024-11-06 1 1 PATRICK M TROMBETTA CPA P00450410 9082727000 2023 2024-10-15 13:58:12Z SHAWN MCCULLOUGH 6447 TORRESDALE AVE PHILADELPHIA PA 19128 1690655 0 X N/A X 1980 PA TO TRAIN AND EDUCATE PARTICIPANTS IN ROOFING, WATERPROOFING AND DAMP PROOFING. 6 3 2 0 0 0 0 0 561668 834207 4144 779023 146 187 565958 1613417 0 0 0 0 331643 317977 0 0 0 144825 145151 476468 463128 89490 1150289 578471 1723301 30632 25173 547839 1698128 TO TRAIN AND EDUCATE PARTICIANTS IN ROOFING, WATERPROOFING AND DAMP-PROOFING 0 0 THE ORGANIZATION INSTRUCTS ALL APPRENTICES THE NECESSARY SKILLS TO BECOME JOURNEYMEN OF ROOFERS LOCAL 30. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 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 6 0 1 2 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X BENESYS 8772808874 700 TOWER DRIVE SUITE 300 TROY MI 48098 SHAWN MCCULLOUGH UNION TRUSTEE 1.00 X 0 175777 67368 THOMAS PEDRICK UNION TRUSTEE 1.00 X 0 0 0 BRIAN PLEIS UNION TRUSTEE 1.00 X 0 118650 62057 JUDY FINNEN EMPLOYER TRUSTEE 1.00 X 0 0 0 EDWARD DEANGELIS EMPLOYER TRUSTEE 1.00 X 0 0 0 THOMAS MANNA EMPLOYER TRUSTEE 1.00 X 0 0 0 0 294427 129425 0 0 1 0 0 EMPLOYERS CONTRIBUTION 900099 834207 834207 834207 26727 26727 829534 77238 752296 752296 752296 OTHER INCOME 900099 187 187 187 1613417 834394 0 779023 186177 115740 16060 3292 5011 11076 1450 30784 16477 1145 6677 7820 EDUCATION & SEMINARS 34118 REPAIRS & MAINTENANCE 26578 BANK CHARGES 692 DUES 31 463128 157351 534841 289053 1145314 5458 2900 95761 68515 119860 27246 6749 13000 578471 1723301 30632 25173 30632 25173 X 0 0 0 0 547839 1698128 547839 1698128 578471 1723301 1150289 0 X X 0 1 X 1 0 95761 68515 27246 27246 X 1613417 0 1613417 0 1613417 463128 0 463128 0 463128 PART X, LINE 2: THE PLAN OBTAINED ITS LATEST DETERMINATION LETTER, IN WHICH THE INTERNAL REVENUE SERVICE (IRS) STATES THAT THE PLAN, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN 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. X 0 0 0 SHAWN MCCULLOUGH UNION TRUSTEE 0 175777 0 0 0 0 0 39998 0 27370 0 243145 0 0 BRIAN PLEIS UNION TRUSTEE 0 118650 0 0 0 0 0 36847 0 25210 0 180707 0 0 FORM 990, PART VI, SECTION B, LINE 11B 990 IS REVIEWED AND DISCUSSED BY THE FULL COMMITTEE AND VOTED ON FOR APPROVAL FORM 990, PART VI, SECTION B, LINE 12C THIS ORGANIZATION IS AN EMPLOYEE BENEFIT PLAN COVERED BY THE EMPLOYEE RETIREMENT INCOME SECURITY ACT. SECTIONS 404 AND 406 OF THAT ACT PROVIDE THE LEGAL STANDARD AND PROCEDURES WITH REGARD TO CONFLICTS OF INTEREST FOR THE BOARD OF TRUSTEES. THE TRUSTEES HAVE A STATUTORY DUTY UNDER ERISA TO AVOID CONFLICTS AND TO REPORT THEM WHEN THEY OCCUR. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE AVAILABLE UPON REQUEST FORM 990, PART XII, LINE 2C THE PROCESS FOR OVERSIGHT OF THE AUDIT AND FINANCIAL STATEMENTS HAS NOT CHANGED FROM PRIOR YEARS. ROOFERS UNION LOCAL 30 COMBINED PENSION PLAN 700 TOWER DRIVE SUITE 300 TROY MI 48098 236289069 TO PROVIDE PENSION BENEFITS FOR ELIGIBLE PARTICIPANTS PA SECTION 401(A) 0 ROOFERS UNION LOCAL 30 COMBINED WELFARE PLAN 700 TOWER DRIVE SUITE 300 TROY MI 48098 232258631 TO PROVIDE WELFARE BENEFITS FOR ELIGIBLE PARTICIPANTS PA SECTION 501 (C) (9) 0 ROOFERS UNION LOCAL 30 COMBINED ANNUITY PLAN 700 TOWER DRIVE SUITE 300 TROY MI 48098 232567112 TO PROVIDE ANNUITY BENEFITS FOR ELIGIBLE PARTICIPANTS PA SECTION 401(A) 0 ROOFERS UNION LOCAL 30 6447 TORESDALE AVENUE PHILADELPHIA PA 191353320 231175040 TO REPRESENT MEMBERS IN DEALING WITH BUILDING CONTRACTORS AND NEGOTIATING PA SECTION 501 (C) (5) 0 ROOFERS LOCAL 30 CLUB 6447 TORESDALE AVENUE PHILADELPHIA PA 191353320 474102746 TO PROVIDE SOCIAL, HEALTH RELATED AND EDUCATIONAL EVENTS PA SECTION 501 (C) (3) 0 ROOFERS UNION LOCAL 30 COMBINED RETIREE HEALTH PLAN 700 TOWER DRIVE SUITE 300 TROY MI 48098 232258631 TO PROVIDE WELFARE BENEFITS FOR ELIGIBLE RETIREE PARTICIPANTS PA SECTION 501 (C) (9) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 ROOFERS UNION LOCAL 30 PENSION FUND Q 187 VARIOUS ALLOCATION FACTORS