2025-11-17T14:46:09-05:00 2025-06-30 471793720 ARCARA LENDA EUSANIO & STACEY CPA'S PC 5214 MAIN ST STE 200 WILLIAMSVILLE NY 14221 990 2024-07-01 166036596 ROOFERS JATC OF WNY LOCAL 74 FUND ROOF 7168280488 2800 CLINTON STREET WEST SENECA NY 14224 MICHAEL DOYLE TRUSTEE 7168280488 2025-11-17 true true DAVID ARCARA CPA P00165827 7166342722 2025-11-17 2024 2025-03-06 01:10:19Z MICHAEL DOYLE 2800 CLINTON STREET WEST SENECA NY 14224 457323 false X X 1962 NY TO TRAIN APPLICANTS AND JOURNEYMEN IN THE ROOFING AND WATERPROOFING INDUSTRY. 8 7 7 0 23000 17523 365235 373271 2769 9463 1667 4919 392671 405176 0 0 155484 167414 0 0 174087 206699 329571 374113 63100 31063 307431 436878 21795 116919 285636 319959 TO TRAIN APPLICANTS AND JOURNEYMEN IN THE ROOFING AND WATERPROOFING INDUSTRY. false false THE TRAINING FUND PROVIDED TRAINING FOR NEW APPLICANTS AND JOURNEYMEN IN THE ROOFING AND WATERPROOFING INDUSTRY. false true false false false false false false false true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true 1 0 true 7 true false false false false false false false false X 8 7 false false false false false false false true true false false false true true true true true false false false X SHELLY KENT 7168037025 2800 CLINTON STREET WEST SENECA NY 14224 X CARLOS CAMACHO TRUSTEE 2.00 X 122 0 0 MARK CARPENTER TRUSTEE 2.00 X 0 0 0 MICHAEL DOYLE TRUSTEE 20.00 X X 0 0 0 JEFFREY EMBOW TRUSTEE 2.00 X 0 0 0 JEFFREY JENKINS TRUSTEE 2.00 X 0 0 0 BOBBY RODRIGUEZ TRUSTEE 2.00 X 0 0 0 STEPHEN SANDERS TRUSTEE 2.00 X 0 0 0 ANTHONY SCHUNK TRUSTEE 2.00 X 0 0 0 122 false false false 15573 1950 17523 EMPLOYER CONTRIBUTIONS 900099 373271 373271 373271 3886 3886 57724 52147 5577 5577 5577 REIMBURSEMENTS 900099 3610 3610 VENDING INCOME 900099 1309 1309 4919 405176 378190 9463 372 124364 14165 16083 12430 11000 1004 7981 3194 48032 18459 3978 10389 TRAINING SCHOOL SUPPLIES 40352 TRAINING CLASSES 30653 LICENSES 19923 INSTRUCTOR TRAINING 4027 7707 374113 0 0 0 104502 107495 2151 2612 42228 45831 4000 5500 82939 64145 14932 18794 133234 144492 6384 112154 307431 436878 12881 2240 8914 114679 21795 116919 X 285636 319959 285636 319959 307431 436878 31063 3260 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 82939 64145 18794 18794 RIGHT OF USE ASSET 112154 112154 LEASE LIABILITY 112154 DUE TO RELATED FUNDS 2525 114679 X 407432 3260 3260 404172 1004 1004 405176 373109 373109 1004 1004 374113 SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE TRAINING FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. TRAINING FUND MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRAINING FUND, AND HAS CONCLUDED THAT AS OF JUNE 30, 2025 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE TRAINING FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. TRAINING FUND MANAGEMENT BELIEVES THE FUND IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR YEARS PRIOR TO JUNE 30, 2022. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD OF TRUSTEES HAS AUTHORIZED THE FUND ADMINISTRATOR TO REVIEW AND APPROVE FORM 990 ON BEHALF OF THE BOARD. BOARD MEMBERS ARE PROVIDED A COPY OF THE FORM AT A MEETING SUBSEQUENT TO THE FILING. FORM 990, PAGE 6, PART VI, LINE 12C ALL OFFICERS, TRUSTEES, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANNUALLY AT A BOARD OF TRUSTEES MEETING INTERESTS THAT MAY GIVE RISE TO A CONFLICT OF INTEREST. ANY POTENTIAL CONFLICTS ARE REQUIRED TO BE REPORTED TO THE FUND ADMINISTRATOR, WHO DOCUMENTS THE INFORMATION. THE SITUATION IS THEN PRESENTED TO THE FULL BOARD OF TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 19 THE J.A.T.C. FUND DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC; HOWEVER, THESE DOCUMENTS ARE ALWAYS AVAILABLE TO PARTICIPANTS OF THE FUND UPON REQUEST. FORM 990, PART VII COMPENSATION TO TRUSTEES IS IN THEIR CAPACITY AS TRAINERS. NO COMPENSATION IS PROVIDED FOR THE POSITION OF TRUSTEE.