ROOFERS LOCAL UNION 34

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1971

Legal Domicile

Principal Officer

LEROY ROBERTSON

Phone

3012765928

Tax Period

2025-01-01 to 2025-12-31

ROOFERS LOCAL UNION 34, founded in 1971, is a small nonprofit in the Employment sector that reported $290K in total revenue in fiscal year 2025. Expenses of $279K left a modest 4% surplus.

Mission

THE MISSION OF ROOFERS LOCAL UNION 34 IS TO PROMOTE PUBLIC AWARENESS OF THE VALUE OF HIRING UNION ROOFING CONTRACTORS. THE UNION ALSO SERVES TO MAINTAIN THE FUNDS THAT PROVIDE HEALTH BENEFITS TO THE MEMBERS. FINALLY, THE UNION CONDUCTS APPRENTICESHIP PROGRAMS TO PROMOTE THE CONTINUANCE OF QUALIFIED ROOFERS.

Program Service Accomplishments

Program 1

THE ORGANIZATION PROVIDED HEALTH BENEFITS FOR ITS MEMBERS, CONDUCTED AN APPRENTICE PROGRAM FOR NEW ROOFERS,AND CONTRIBUTED TO THE LOCAL BUILDERS TRADE COUNCIL AND INTERNATIONAL UNION.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $289,745

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $289,745

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $45,249

TOTAL EXPENSES $279,326

Year-over-Year Comparison

	2025	2024	Change
Revenue	$289,745	$304,420	0.0%
Expenses	$279,326	$329,174	-0.2%
Net Income	$10,419	$-24,754	-1.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARK HEDRICK	SARGEANT AT	N/A	Officer Director	$0	$0	$0
KIRK REDINGER	PRESIDENT	N/A	Officer Director	$0	$0	$0
RANDY RICE	SECRETARY	N/A	Officer Director	$0	$0	$0
LEROY ROBERTSON	BUSINESS REP	N/A	Officer Director	$0	$0	$0
SETH THOMPSON	VICE PRESIDE	N/A	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$289,745	$279,326	$512,892	$10,419
2024	No data	No data	No data	No data
2023	$422,016	$324,867	$528,317	$97,149