Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
A For the 2024 calendar year, or tax year beginning 11-01-2024 , and ending 10-31-2025
BCheck if applicable:
CName of organization
INDIANA STATE COUNCIL OF ROOFERS
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
3440 KOSSUTH STREET PO BOX 5769
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
LAFAYETTE, IN479035769
D Employer identification number

23-7067814
E Telephone number

G Gross receipts $ 102,144,446
F Name and address of principal officer:
DENNY MARSHALL
3440 KOSSUTH STREET PO BOX 5769
LAFAYETTE,IN479035769
I
Tax-exempt status: ( 9 ) (insert no.) or
J
Website:
N/A
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 1968
M State of legal domicile: IN
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: INDIANA STATE COUNCIL OF ROOFERS TRUST FOR HEALTH AND WELFARE IS A NOT-FOR-PROFIT TRUST FUND PROVIDING HEALTH BENEFITS AND LIFE INSURANCE TO MEMBERS' EMPLOYEES.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 49
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 49
5 Total number of individuals employed in calendar year 2024 (Part V, line 2a) ...... 5 0
6 Total number of volunteers (estimate if necessary) ............. 6 0
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 0
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b  
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) .........   0
9 Program service revenue (Part VIII, line 2g) ......... 85,689,491 92,278,655
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 4,622,548 6,911,712
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)   0
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 90,312,039 99,190,367
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...   0
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 72,035,436 84,932,091
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)   0
16a Professional fundraising fees (Part IX, column (A), line 11e) .....   0
b Total fundraising expenses (Part IX, column (D), line 25) 0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 4,378,767 4,890,536
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 76,414,203 89,822,627
19 Revenue less expenses. Subtract line 18 from line 12....... 13,897,836 9,367,740
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 249,572,533 274,065,836
21 Total liabilities (Part X, line 26)............. 1,955,185 1,910,043
22 Net assets or fund balances. Subtract line 21 from line 20..... 247,617,348 272,155,793
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2024)
Form 990 (2024)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: INDIANA STATE COUNCIL OF ROOFERS TRUST FOR HEALTH AND WELFARE IS A NOT-FOR-PROFIT TRUST FUND PROVIDING HEALTH BENEFITS AND LIFE INSURANCE TO MEMBERS' EMPLOYEES.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
INDIANA STATE COUNCIL OF ROOFERS TRUST FOR HEALTH AND WELFARE IS A NOT-FOR-PROFIT TRUST FUND PROVIDING HEALTH BENEFITS AND LIFE INSURANCE TO MEMBERS' EMPLOYEES.
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expenses0
Form 990 (2024)
Form 990 (2024)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A.....................
1
 
No
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. ...
2
 
No
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part IIIClick to see attachment
List of Attached Documents:
// Content
..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part III..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. ...................
11a
 
No
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X
11e
 
No
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X
11f
 
No
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XIIClick to see attachment
List of Attached Documents:
// Content
......................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....
21
 
No
Form 990 (2024)
Form 990 (2024)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J.......................
23
 
No
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
No
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
No
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...Click to see attachment
List of Attached Documents:
// Content
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
0
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
 
 
Form 990 (2024)
Form 990 (2024)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
0
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
 
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
 
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
 
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
 
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2024)
Form 990 (2024)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
49
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
49
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
No
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
 
No
b
Other officers or key employees of the organization ................
15b
 
No
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
No
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
IN
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
STEWART C MILLER & CO INC3440 KOSSUTH ST PO BOX 5769   LAFAYETTE,IN479035769 (317) 447-8803
Form 990 (2024)
Form 990 (2024)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) BOB ZUBRICK......................................................................
OFFICER TRUSTEE
 1.0
.................
0.0 		X   X       0 0 0
(2) CHARLES WADDELL......................................................................
OFFICER TRUSTEE
 1.0
.................
0.0 		X   X       0 0 0
(3) DANIEL IMBUS......................................................................
OFFICER TRUSTEE
 1.0
.................
0.0 		X   X       0 0 0
(4) DENNY MARSHALL......................................................................
CHAIRMAN
 1.0
.................
0.0 		X   X       0 0 0
(5) DOUG MAYSE......................................................................
OFFICER TRUSTEE
 1.0
.................
0.0 		X   X       0 0 0
(6) DOUG ZUMARIS......................................................................
SECRETARY
 1.0
.................
0.0 		X   X       0 0 0
(7) ED SCHEER......................................................................
OFFICER TRUSTEE
 1.0
.................
0.0 		X   X       0 0 0
(8) JEFF MUELLER......................................................................
OFFICER TRUSTEE
 1.0
.................
0.0 		X   X       0 0 0
(9) KURT KOCH......................................................................
OFFICER TRUSTEE
 1.0
.................
0.0 		X   X       0 0 0
(10) MALLORY SCHULTZ......................................................................
OFFICER TRUSTEE
 1.0
.................
0.0 		X   X       0 0 0
(11) MATT FIFER......................................................................
OFFICER TRUSTEE
 1.0
.................
0.0 		X   X       0 0 0
(12) MICHAEL DURHAM......................................................................
OFFICER TRUSTEE
 1.0
.................
0.0 		X   X       0 0 0
(13) MIKE SOROKA......................................................................
OFFICER TRUSTEE
 1.0
.................
0.0 		X   X       0 0 0
(14) RAY CROTTS......................................................................
OFFICER TRUSTEE
 1.0
.................
0.0 		X   X       0 0 0
(15) RODNEY TOOLE......................................................................
OFFICER TRUSTEE
 1.0
.................
0.0 		X   X       0 0 0
(16) SCOTT COOPER......................................................................
OFFICER TRUSTEE
 1.0
.................
0.0 		X   X       0 0 0
(17) TRACY JO BURDEN......................................................................
OFFICER TRUSTEE
 1.0
.................
0.0 		X   X       0 0 0
Form 990 (2024)
Form 990 (2024)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) BOB POPE........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(19) BRENT PARRIS........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(20) BRIAN SMITH........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(21) CARLO PONZIO........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(22) CHAD ANDERSON........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(23) CHRISTOPHER WALL........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(24) CLINT GRAYLESS........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(25) DAVE PLOUGHE........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(26) DON TAETS........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(27) DUANE ARNOLD........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(28) ERIC TASA........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(29) HAROLD KELLER........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(30) JASON STILES........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(31) JASON YORK........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(32) JOHN NICKS........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(33) KEN GRADELESS........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(34) KEN SAGE........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(35) LINDA KNOX........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(36) MARVIN COCHRAN JR........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(37) MEGAN POPE........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(38) MICHAEL HICKEY........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(39) MIKE HELM........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(40) MIKE JENKINS........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(41) RAY CROTTS........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(42) RYAN SCHWEIZER........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(43) SCOTT HARTER........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(44) TIM MAXCY........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(45) TODD MATTER........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(46) TOMMY HAMILTON........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(47) VALERIE POPE........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
(48) WILLIAM BENNETT........................................................................
TRUSTEE
 1.0
.......................0.0 		X           0 0 0
1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 0 0 0
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 0
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
 
No
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
STEWART C MILLER & CO INC

3440 KOSSUTH STREET
LAFAYETTE,IN47903 		ADMINISTRATIVE FEE 2,694,776
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 1
Form 990 (2024)
Form 990 (2024)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f  
g Noncash contributions included in lines 1a - 1f:$ 1g  
h Total. Add lines 1a-1f....... 0
Program Service RevenueAmt Business Code
2a EMPLOYER CONTRIBUTIONS 525100 86,020,971 86,020,971    
b PARTICIPANT CONTRIBUTIONS 525100 5,688,981 5,688,981    
c REINSURANCE REIMBURSEMENTS 525100 568,703 568,703    
d
e
f All other program service revenue. 0 0 0 0
g Total. Add lines 2a–2f ..... 92,278,655
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 4,362,726     4,362,726
4 Income from investment of tax-exempt bond proceeds        
5 Royalties...........        
(i) Real (ii) Personal
6a Gross rents 6a    
b Less: rental expenses 6b    
c Rental income or (loss) 6c 0 0
d Net rental income or (loss).......        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a 5,503,065  
b Less: cost or other basis and sales expenses 7b 2,954,079  
c Gain or (loss) 7c 2,548,986 0
d Net gain or (loss)......... 2,548,986     2,548,986
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a  
b Less: direct expenses ... 8b  
c Net income or (loss) from fundraising events..      
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..        
10a Gross sales of inventory, less
returns and allowances ..
10a  
b Less: cost of goods sold .. 10b  
c Net income or (loss) from sales of inventory..        
OtherRevenueMiscAmt
Business Code
11a            
b            
c            
d All other revenue .... 0 0 0 0
e Total. Add lines 11a–11d ...... 0
12 Total revenue. See instructions..... 99,190,367 92,278,655 0 6,911,712
Form 990 (2024)
Form 990 (2024)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....    
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ...........    
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............    
4 Benefits paid to or for members ....... 84,932,091  
5 Compensation of current officers, directors, trustees, and key employees ...........        
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........        
7 Other salaries and wages........        
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....        
9 Other employee benefits .......        
10 Payroll taxes ...........        
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 251,733      
c Accounting ........... 232,592      
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 876,171      
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 2,933,700      
12 Advertising and promotion ....        
13 Office expenses ....... 459,301      
14 Information technology ......        
15 Royalties ..        
16 Occupancy ...........        
17 Travel ............        
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 100,068      
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization ..        
23 Insurance ... 28,908      
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a MEMBERSHIP EXPENSE 8,063      
b
c
d
e All other expenses 0      
25 Total functional expenses. Add lines 1 through 24e 89,822,627      
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2024)
Form 990 (2024)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........   1  
2 Savings and temporary cash investments ......... 52,369,869 2 34,236,832
3 Pledges and grants receivable, net ......   3  
4 Accounts receivable, net ............. 10,313,838 4 13,566,126
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
0 5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
0 6 0
7 Notes and loans receivable, net ...........   7  
8 Inventories for sale or use ............   8  
9 Prepaid expenses and deferred charges ...... 282,100 9 269,792
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 0
b Less: accumulated depreciation 10b 0 0 10c 0
11 Investments—publicly traded securities . 186,606,726 11 225,993,086
12 Investments—other securities. See Part IV, line 11 ..... 0 12  
13 Investments—program-related. See Part IV, line 11 .. 0 13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 0 15 0
16 Total assets. Add lines 1 through 15 (must equal line 33)... 249,572,533 16 274,065,836
Liabilities 17 Accounts payable and accrued expenses ..... 1,955,185 17 1,910,043
18 Grants payable ...   18  
19 Deferred revenue .........   19  
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
0 22 0
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 0 25 0
26 Total liabilities. Add lines 17 through 25.. 1,955,185 26 1,910,043
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions ..........   27  
28 Net assets with donor restrictions ...........   28  
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds 247,617,348 31 272,155,793
32 Total net assets or fund balances ........... 247,617,348 32 272,155,793
33 Total liabilities and net assets/fund balances ........ 249,572,533 33 274,065,836
Form 990 (2024)
Form 990 (2024)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
99,190,367
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
89,822,627
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
9,367,740
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
247,617,348
5
Net unrealized gains (losses) on investments ...............
5
15,170,705
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
0
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
272,155,793
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
 
No
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
 
 
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2024)
Form 990 (2024)
Additional Data


Software ID: 24020961
Software Version: 2024v5.1
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
INDIANA STATE COUNCIL OF ROOFERS
 
Employer identification number

23-7067814
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance ....          
b Contributions ...          
c Net investment earnings, gains, and losses          
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ... 		         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow  
b
Permanent endowment right arrow  
c
Term endowment right arrow  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
 
(ii) Related organizations .................
3a(ii)
 
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....      
b Buildings ....        
c Leasehold improvements        
d Equipment ....        
e Other .....        
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow  
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow  
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)right arrow  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow  
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow  
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 113,484,901
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a 15,170,705
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d 0
e Add lines 2a through 2d ..................... 2e 15,170,705
3 Subtract line 2e from line 1.................. 3 98,314,196
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a 876,171
b Other (Describe in Part XIII.) ........... 4b 0
c Add lines 4a and 4b.................... 4c 876,171
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 99,190,367
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 88,946,456
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d 0
e Add lines 2a through 2d.................... 2e 0
3 Subtract line 2e from line 1................... 3 88,946,456
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a 876,171
b Other (Describe in Part XIII.) ........... 4b 0
c Add lines 4a and 4b..................... 4c 876,171
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 89,822,627
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
SCHEDULE D, PART X, LINE 2 FIN 48 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS.
Schedule D (Form 990) (Rev. 1-2025)


Additional Data


Software ID: 24020961
Software Version: 2024v5.1




SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
INDIANA STATE COUNCIL OF ROOFERS
 
Employer identification number

23-7067814
Return Reference Explanation
FORM 990, PART VI, LINE 6 7A - 7B - ORGANIZATION MEMBERS THE SPONSORING/CONTRIBUTING EMPLOYERS OF INDIANA STATE COUNCIL OF ROOFERS (ISCR) ARE MEMBERS FOR IRS FORM 990 PURPOSES, AS THEY ARE THE ONES WHO APPOINT PREVENTATIVES TO SERVE ON THE BOARD OF TRUSTEES OF ISCR. THE BOARD OF TRUSTEES APPOINT THE MEMBERS OF THE OFFICER COMMITTEE OF ISCR AND CERTAIN DECISIONS ARE RESERVED TO A FULL VOTE OF THE BOARD OF TRUSTEES VS. THE MEMBERS OF THE OFFICER COMMITTEE ALONE.
FORM 990, PART VI, LINE 1A MATERIAL DIFFERENCES IN VOTING RIGHTS OF THE 49 VOTING TRUSTEES, 19 SERVE AS TRUSTEE OFFICERS, APPOINTED TO THE OFFICER COMMITTEE. THE FULL BOARD OF 49 MEETS ONCE ANNUALLY, BUT THE TRUSTEE OFFICERS MEET AN ADDITIONAL THREE TIMES TO ACT ON BEHALF OF THE FULL BOARD OF TRUSTEES BETWEEN ITS ANNUAL MEETINGS.
FORM 990, PART VI, LINE 11B REVIEW OF FORM 990 BY GOVERNING BODY THE FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES AND REVIEWED BY THE CHAIRMAN OF THE BOARD AND SECRETARY PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, LINE 12C CONFLICT OF INTEREST POLICY PERIODIC REVIEWS ARE CONDUCTED BY THE BOARD OF TRUSTEES TO MONITOR AND ENFORCE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY AS WELL AS THE USE OF OUTSIDE EXPERTS WHEN NEEDED.
FORM 990, PART VI, LINE 19 REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VII, SECTION A TRUSTEE COMPENSATION COMPENSATION PAID TO TRUSTEES OF THE FILING ORGANIZATION BY RELATED TAX-EXEMPT ORGANIZATIONS MAY BE REQUESTED. COMPENSATION PAID TO OFFICERS OF THESE RELATED TAX-EXEMPT ORGANIZATIONS BY THEIR EMPLOYERS CAN BE FOUND ON THE FORM 990 FILINGS OF THE RELATED TAX-EXEMPT ORGANIZATIONS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) (Rev. 1-2025)


Additional Data


Software ID: 24020961
Software Version: 2024v5.1
SCHEDULE R
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
Open to Public Inspection
Name of the organization
INDIANA STATE COUNCIL OF ROOFERS
 
Employer identification number

23-7067814
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity










Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1)#26 JOINT APPRENTICESHIP
 
 
N/A       NA
 
 
 
(2)#34 RECIPROCITY
 
 
N/A       NA
 
 
 
(3)#74 EDUCATION FUND
 
 
N/A       NA
 
 
 
(4)224 PENSIONERS H&W
 
 
N/A       NA
 
 
 
(5)224 SASMI CONTRIBUTIONS
 
 
N/A       NA
 
 
 
(6)DIST COUNCIL #53 JATC
 
 
N/A       NA
 
 
 
(7)DISTRICT COUNCIL #6
 
 
N/A       NA
 
 
 
(8)FT OF DC91 PD BY MERRIVILLE
 
 
N/A       NA
 
 
 
(9)HEAT & FROST LOCAL #47
 
 
N/A       NA
 
 
 
(10)HEAT & FROST LOCAL #5
 
 
N/A       NA
 
 
 
(11)HEAT & FROST LOCAL 17
 
 
N/A       NA
 
 
 
(12)IANE& W IL DIS CNCL 81
 
 
N/A       NA
 
 
 
(13)LOCAL #1
 
 
N/A       NA
 
 
 
(14)LOCAL #1 RECIPROCITY
 
 
N/A       NA
 
 
 
(15)LOCAL #106
 
 
N/A       NA
 
 
 
(16)LOCAL #1118
 
 
N/A       NA
 
 
 
(17)LOCAL #112
 
 
N/A       NA
 
 
 
(18)LOCAL #1165
 
 
N/A       NA
 
 
 
(19)LOCAL #119
 
 
N/A       NA
 
 
 
(20)LOCAL #133
 
 
N/A       NA
 
 
 
(21)LOCAL #142
 
 
N/A       NA
 
 
 
(22)LOCAL #142 JATC
 
 
N/A       NA
 
 
 
(23)LOCAL #150
 
 
N/A       NA
 
 
 
(24)LOCAL #156
 
 
N/A       NA
 
 
 
(25)LOCAL #185
 
 
N/A       NA
 
 
 
(26)LOCAL #19 RECIPROCITY
 
 
N/A       NA
 
 
 
(27)LOCAL #2
 
 
N/A       NA
 
 
 
(28)LOCAL #20
 
 
N/A       NA
 
 
 
(29)LOCAL #224 JAC
 
 
N/A       NA
 
 
 
(30)LOCAL #23
 
 
N/A       NA
 
 
 
(31)LOCAL #24 (SHEET METAL)
 
 
N/A       NA
 
 
 
(32)LOCAL #242
 
 
N/A       NA
 
 
 
(33)LOCAL #26
 
 
N/A       NA
 
 
 
(34)LOCAL #26 EDUCATION
 
 
N/A       NA
 
 
 
(35)LOCAL #275
 
 
N/A       NA
 
 
 
(36)LOCAL #32
 
 
N/A       NA
 
 
 
(37)LOCAL #32 JATC
 
 
N/A       NA
 
 
 
(38)LOCAL #37
 
 
N/A       NA
 
 
 
(39)LOCAL #37 JAC
 
 
N/A       NA
 
 
 
(40)LOCAL #42
 
 
N/A       NA
 
 
 
(41)LOCAL #44 RECIPROCITY
 
 
N/A       NA
 
 
 
(42)LOCAL #460
 
 
N/A       NA
 
 
 
(43)LOCAL #469
 
 
N/A       NA
 
 
 
(44)LOCAL #47 RECIPROCITY
 
 
N/A       NA
 
 
 
(45)LOCAL #63
 
 
N/A       NA
 
 
 
(46)LOCAL #69
 
 
N/A       NA
 
 
 
(47)LOCAL #71
 
 
N/A       NA
 
 
 
(48)LOCAL #71 JAC
 
 
N/A       NA
 
 
 
(49)LOCAL #74
 
 
N/A       NA
 
 
 
(50)LOCAL #75
 
 
N/A       NA
 
 
 
(51)LOCAL #781 RECIPROCITY
 
 
N/A       NA
 
 
 
(52)LOCAL #80
 
 
N/A       NA
 
 
 
(53)LOCAL #86
 
 
N/A       NA
 
 
 
(54)LOCAL #88
 
 
N/A       NA
 
 
 
(55)LOCAL #97
 
 
N/A       NA
 
 
 
(56)LOCAL #98 SHEET METAL
 
 
N/A       NA
 
 
 
(57)LOCAL 97 JATC CHAMPAIGN
 
 
N/A       NA
 
 
 
(58)LOCAL 97 JATC DECATUR
 
 
N/A       NA
 
 
 
(59)NEWJAC INDUSTRIAL LLC
 
 
N/A       NA
 
 
 
(60)ONTARIO MECHANICAL LLC
 
 
N/A       NA
 
 
 
(61)PAINTERS DC 58
 
 
N/A       NA
 
 
 
(62)PAINTERS UNION INSURANCE
 
 
N/A       NA
 
 
 
(63)ROOFERS 23 JATC
 
 
N/A       NA
 
 
 
(64)SCHOOL CITY OF HAMMOND
 
 
N/A       NA
 
 
 
(65)SHEET METAL #10 BENEFIT FUND
 
 
N/A       NA
 
 
 
(66)SHEET METAL & RFG CONT ASSOC
 
 
N/A       NA
 
 
 
(67)SHEET METAL LOCAL #292
 
 
N/A       NA
 
 
 
(68)SHEET METAL LOCAL #3
 
 
N/A       NA
 
 
 
(69)SHEET METAL LOCAL 7 ZONE 2
 
 
N/A       NA
 
 
 
(70)SHEET METAL WORKERS #20
 
 
N/A       NA
 
 
 
(71)SHEET METAL WORKERS #80
 
 
N/A       NA
 
 
 
(72)SHEET METAL WORKERS LOCAL #4
 
 
N/A       NA
 
 
 
(73)SM WORKERS LOCAL 7
 
 
N/A       NA
 
 
 
(74)SMW LOCAL 24 SUB
 
 
N/A       NA
 
 
 
(75)SOUTHERN PAINTERS WELFARE FUND
 
 
N/A       NA
 
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No
(1) 3D CONSTRUCTION LLC

 
 
N/A   NA
  		N/A                
(2) AMERICAN MAINTENANCE LLC

 
 
N/A   NA
  		N/A                
(3) BRADLEY ROOFING LLC

 
 
N/A   NA
  		N/A                
(4) BRANDSAFWAY INDUSTRIES LLC

 
 
N/A   NA
  		N/A                
(5) BROCK INDUSTRIAL SERVICES LLC

 
 
N/A   NA
  		N/A                
(6) BUDROVICH SPECIALTY GRP LLC

 
 
N/A   NA
  		N/A                
(7) C M T ROOFING LLC

 
 
N/A   NA
  		N/A                
(8) FLYNN MIDWEST LP

 
 
N/A   NA
  		N/A                
(9) GATEWAY ROOFING LLC

 
 
N/A   NA
  		N/A                
(10) INDEPENDENT SHEET METAL LLC

 
 
N/A   NA
  		N/A                
(11) INSULATION MIDWEST INC

 
 
N/A   NA
  		N/A                
(12) LEAK STOPPERS ROOFING LLC

 
 
N/A   NA
  		N/A                
(13) RL BONDY INSULATION LLC

 
 
N/A   NA
  		N/A                
(14) ROOFING ASSOCIATES LLC

 
 
N/A   NA
  		N/A                
(15) ROOFING SERVICES LLC

 
 
N/A   NA
  		N/A                
(16) S & J FORD CONSTRUCTION LLC

 
 
N/A   NA
  		N/A                
(17) S CHARLES DECORATING LLC

 
 
N/A   NA
  		N/A                
(18) SHEET METAL SOLUTIONS LLC

 
 
N/A   NA
  		N/A                
(19) SISCO SHEET METAL LLC

 
 
N/A   NA
  		N/A                
(20) STERLING INDUSTRIAL LLC

 
 
N/A   NA
  		N/A                
(21) TEMA ROOFING SERVICES LLC

 
 
N/A   NA
  		N/A                
(22) TONN & BLANK LLC

 
 
N/A   NA
  		N/A                
(23) TOP NOTCH SHEET METAL LLC

 
 
N/A   NA
  		N/A                
(24) TRINITY INSULATION LLC

 
 
N/A   NA
  		N/A                
(25) GIBSON-LEWIS LLC CONTRACTORS

 
 
N/A   NA
  		N/A                
(26) TRI-STATE DOOR SOLUTIONS LLC

 
 
N/A   NA
  		N/A                
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) A J VATER & CO INC

 
 
N/A   NA
  		           
(2) A P B N INC

 
 
N/A   NA
  		           
(3) A P I INCORPORATED

 
 
N/A   NA
  		           
(4) A W FARRELL & SONS INC

 
 
N/A   NA
  		           
(5) ADVANCED COMMERCIAL RFG INC

 
 
N/A   NA
  		           
(6) ADVANCED INDUSTRIAL SERVICES

 
 
N/A   NA
  		           
(7) ADVANCED ROOFING SYSTEMS INC

 
 
N/A   NA
  		           
(8) ADVANCED VACUUM SERVICES INC

 
 
N/A   NA
  		           
(9) AIRPRO MECHANICAL INC

 
 
N/A   NA
  		           
(10) AIRECON MANUFACTURING CORP

 
 
N/A   NA
  		           
(11) ALL TEMP

 
 
N/A   NA
  		           
(12) AMERICAN STAR PAINTING

 
 
N/A   NA
  		           
(13) APOGEE CONSTRUCTION

 
 
N/A   NA
  		           
(14) APOLLO SHEET METAL INC

 
 
N/A   NA
  		           
(15) ARBOR CONSTRUCTION PERSONNEL

 
 
N/A   NA
  		           
(16) ARCHITECTURAL WALL SYSTEMS

 
 
N/A   NA
  		           
(17) ASCHER BROTHERS CO INC

 
 
N/A   NA
  		           
(18) ASSOCIATED ROOFING

 
 
N/A   NA
  		           
(19) ATLANTIC PAINTING CO INC

 
 
N/A   NA
  		           
(20) AUDIT RESULTS

 
 
N/A   NA
  		           
(21) AVALOTIS CORP

 
 
N/A   NA
  		           
(22) B & B CONTRACTING SERVICE

 
 
N/A   NA
  		           
(23) B & E PAINTING INC

 
 
N/A   NA
  		           
(24) B & L SHEET METAL & RFG INC

 
 
N/A   NA
  		           
(25) B & S ROOFING INC

 
 
N/A   NA
  		           
(26) BACON & VAN BUSKIRK GLASS CO

 
 
N/A   NA
  		           
(27) BADE ROOFING CO INC

 
 
N/A   NA
  		           
(28) BAILEY ROOFING CONTR INC

 
 
N/A   NA
  		           
(29) BARTCH ROOFING INC

 
 
N/A   NA
  		           
(30) BASS MAINTENANCE CORP

 
 
N/A   NA
  		           
(31) BAUGHMAN PAINTING CO

 
 
N/A   NA
  		           
(32) BERG DRYWALL

 
 
N/A   NA
  		           
(33) BILL LAWRENCE CO INC

 
 
N/A   NA
  		           
(34) BIM DESIGNS INCORPORATED

 
 
N/A   NA
  		           
(35) BI-STATE ROOF SYSTEMS INC

 
 
N/A   NA
  		           
(36) BLACKMORE & BUCKNER RFG INC

 
 
N/A   NA
  		           
(37) BLAKLEY CORP

 
 
N/A   NA
  		           
(38) BMWC

 
 
N/A   NA
  		           
(39) BOAK & SONS

 
 
N/A   NA
  		           
(40) BODI MECHANCIAL SERVICES

 
 
N/A   NA
  		           
(41) BOGGS ROOFING INC

 
 
N/A   NA
  		           
(42) BONFERT GLASS CO

 
 
N/A   NA
  		           
(43) BOUMA-BETTEN OF IN INC

 
 
N/A   NA
  		           
(44) BRIGHT SHEET METAL CO

 
 
N/A   NA
  		           
(45) BROCK INDUSTRIAL SERVICES

 
 
N/A   NA
  		           
(46) BUDDE SHEET METAL WORKS

 
 
N/A   NA
  		           
(47) C R GLASS CO

 
 
N/A   NA
  		           
(48) CABELL SHEET METAL & RFG INC

 
 
N/A   NA
  		           
(49) CANTON FLOORS INC

 
 
N/A   NA
  		           
(50) CAPITAL INDUSTRIAL COATINGS

 
 
N/A   NA
  		           
(51) CAPITAL INDUSTRIAL SERVICES

 
 
N/A   NA
  		           
(52) CARDINAL MAINT & SERVICE

 
 
N/A   NA
  		           
(53) CENTRAL IN GLASSGLAZING INC

 
 
N/A   NA
  		           
(54) CENTRAL PAINTING

 
 
N/A   NA
  		           
(55) CHAPMAN CORP

 
 
N/A   NA
  		           
(56) CIRCLE B CO INC

 
 
N/A   NA
  		           
(57) CITY GLASS & PAINT INC

 
 
N/A   NA
  		           
(58) CK UNITED SHEET METAL & MECHAN

 
 
N/A   NA
  		           
(59) COATINGS UNLIMITED INC

 
 
N/A   NA
  		           
(60) COMPETITIVE INTERIORS

 
 
N/A   NA
  		           
(61) CONTI MECHANICAL

 
 
N/A   NA
  		           
(62) CONTINENTAL PAINTING

 
 
N/A   NA
  		           
(63) COPAL CONSTRUCTION INC

 
 
N/A   NA
  		           
(64) CROWN CORR INC

 
 
N/A   NA
  		           
(65) CUDDY ROOFING CO INC

 
 
N/A   NA
  		           
(66) CULLOM CORPORATION

 
 
N/A   NA
  		           
(67) D & R GLASS INC

 
 
N/A   NA
  		           
(68) D E MARTIN ROOFING CO INC

 
 
N/A   NA
  		           
(69) D J S MAINT & CONSTRUCTION

 
 
N/A   NA
  		           
(70) DALTON ROOFING CO

 
 
N/A   NA
  		           
(71) DANCO CONSTRUCTION

 
 
N/A   NA
  		           
(72) DAY & ZIMMERMANN NPS INC

 
 
N/A   NA
  		           
(73) DC ONE CONSTRUCTION

 
 
N/A   NA
  		           
(74) DEBRA KUEMPLE INC

 
 
N/A   NA
  		           
(75) DELTA PAINTING

 
 
N/A   NA
  		           
(76) DESIGNED RFG SYS INC

 
 
N/A   NA
  		           
(77) DETROIT PNTG & MAINT

 
 
N/A   NA
  		           
(78) DOWERS ROOFING

 
 
N/A   NA
  		           
(79) DUDECK RFG & SHEET METAL

 
 
N/A   NA
  		           
(80) DURO DYNE MIDWEST

 
 
N/A   NA
  		           
(81) E C BABILLA INC

 
 
N/A   NA
  		           
(82) E M PAINTING

 
 
N/A   NA
  		           
(83) EAGLE PAINTING CO

 
 
N/A   NA
  		           
(84) EAST COAST METAL SYSTEMS INC

 
 
N/A   NA
  		           
(85) EAST MOLINE GLASS CO

 
 
N/A   NA
  		           
(86) ECONOMY ROOFING

 
 
N/A   NA
  		           
(87) EMBRY'S ROOFING INC

 
 
N/A   NA
  		           
(88) ENTERPRISE RFG & SM CO

 
 
N/A   NA
  		           
(89) EUGENIO PAINTING CO

 
 
N/A   NA
  		           
(90) F D THOMAS

 
 
N/A   NA
  		           
(91) FEY ROOFING & SHEET METAL

 
 
N/A   NA
  		           
(92) FIRST GLASS INC

 
 
N/A   NA
  		           
(93) FORMAN FORD GLASS & GLAZ CONTR

 
 
N/A   NA
  		           
(94) FRANK MILLARD & CO INC

 
 
N/A   NA
  		           
(95) FRANK NOVAK & SONS INC

 
 
N/A   NA
  		           
(96) FRED CHRISTEN & SON CO

 
 
N/A   NA
  		           
(97) FREDERIC CO INC

 
 
N/A   NA
  		           
(98) FREEPORT IND'L RFG INC

 
 
N/A   NA
  		           
(99) FRONTENAC PAINTING INC

 
 
N/A   NA
  		           
(100) FTI OF DC91 PD BY MERRIVILLE

 
 
N/A   NA
  		           
(101) FULTON INTERIOR SYSTEMS

 
 
N/A   NA
  		           
(102) FYDEA

 
 
N/A   NA
  		           
(103) G A M I

 
 
N/A   NA
  		           
(104) GAGNON INC

 
 
N/A   NA
  		           
(105) GAINES MECH CONTRACTORS INC

 
 
N/A   NA
  		           
(106) GARY COMM SCHOOL CORP

 
 
N/A   NA
  		           
(107) GEISSLER RFG CO INC

 
 
N/A   NA
  		           
(108) GEM INC

 
 
N/A   NA
  		           
(109) GENERAL INTERIORS INC

 
 
N/A   NA
  		           
(110) GENERAL MAINT & ENG CO

 
 
N/A   NA
  		           
(111) GLASS AMERICA

 
 
N/A   NA
  		           
(112) GLUTH BROS ROOFING CO

 
 
N/A   NA
  		           
(113) GREAT LAKES INDUSTRIAL ENVIRON

 
 
N/A   NA
  		           
(114) GREG GLANDT ROOFING INC

 
 
N/A   NA
  		           
(115) GUARANTEED ROOFING INC

 
 
N/A   NA
  		           
(116) GUIST DECORATORS INC

 
 
N/A   NA
  		           
(117) H F STEILBERG CO INC

 
 
N/A   NA
  		           
(118) H R C ROOFING & SHEET METAL

 
 
N/A   NA
  		           
(119) HALL ALUMINUM PRODUCTS

 
 
N/A   NA
  		           
(120) HAROLD J BECKER CO INC

 
 
N/A   NA
  		           
(121) HARRIS BROS ROOFING CO

 
 
N/A   NA
  		           
(122) HARTMAN-WALSH PAINTING CO

 
 
N/A   NA
  		           
(123) HENRY C SMITHERS RFG CO INC

 
 
N/A   NA
  		           
(124) HENSONROBINSON CO

 
 
N/A   NA
  		           
(125) HINSHAW RFG & SM CO INC

 
 
N/A   NA
  		           
(126) HOOSIER GLASS CO INC

 
 
N/A   NA
  		           
(127) HOWARD PAINTING INC

 
 
N/A   NA
  		           
(128) HUGHES GLASS CO

 
 
N/A   NA
  		           
(129) ICARUS

 
 
N/A   NA
  		           
(130) IMBUS ROOFING CO

 
 
N/A   NA
  		           
(131) J & F CHIATTELLO CONSTRUCTION

 
 
N/A   NA
  		           
(132) J & L ACOUSTICS INC

 
 
N/A   NA
  		           
(133) J & M STEVENS INC

 
 
N/A   NA
  		           
(134) J W WERNTZ & SON INC

 
 
N/A   NA
  		           
(135) JACOB'S MECHANICAL INC

 
 
N/A   NA
  		           
(136) JAMAR COMPANY

 
 
N/A   NA
  		           
(137) JC INSULATION INC

 
 
N/A   NA
  		           
(138) JCGI INC

 
 
N/A   NA
  		           
(139) JD CANDLER ROOFING CO

 
 
N/A   NA
  		           
(140) JIM TAYLOR ENTERPRISES INC

 
 
N/A   NA
  		           
(141) JOHN B CONOMOS INC

 
 
N/A   NA
  		           
(142) JOHNS PAINTING & DECORATING CO

 
 
N/A   NA
  		           
(143) JOINER SHEET METAL & RFG INC

 
 
N/A   NA
  		           
(144) JOINT RFG INDUSTRY APP COMM

 
 
N/A   NA
  		           
(145) JR & CO INC

 
 
N/A   NA
  		           
(146) K&W ROOFING INC

 
 
N/A   NA
  		           
(147) KAHOE AIR BALANCE CO

 
 
N/A   NA
  		           
(148) KALKREUTH RFG & SM INC

 
 
N/A   NA
  		           
(149) KEHRER BROS WEST RFG INC

 
 
N/A   NA
  		           
(150) KELLEY & CARPENTER ROOFING

 
 
N/A   NA
  		           
(151) KELLY GLASS INC

 
 
N/A   NA
  		           
(152) KING-LAR CO

 
 
N/A   NA
  		           
(153) KIRBERG ROOFING INC

 
 
N/A   NA
  		           
(154) KLECKNER INTERIOR SYSTEMS

 
 
N/A   NA
  		           
(155) KORELLIS ROOFING INC

 
 
N/A   NA
  		           
(156) KOZIATEK CONTRACTING INC

 
 
N/A   NA
  		           
(157) KREILING ROOFING CO INC

 
 
N/A   NA
  		           
(158) KSM METAL FABRICATION

 
 
N/A   NA
  		           
(159) L & L INSUL & SUPPLY CO

 
 
N/A   NA
  		           
(160) L M CONSTRUCTION INC

 
 
N/A   NA
  		           
(161) LAKESIDE ROOFING CO INC

 
 
N/A   NA
  		           
(162) LAMAR COMPANIES

 
 
N/A   NA
  		           
(163) LANGDON INC

 
 
N/A   NA
  		           
(164) LARS RISHAUG PAINTING

 
 
N/A   NA
  		           
(165) LAZZARO CO INC

 
 
N/A   NA
  		           
(166) LEHMAN ROOFING INC

 
 
N/A   NA
  		           
(167) LEO B SCHROEDER INC

 
 
N/A   NA
  		           
(168) LINDBERG WATERPROOFING INC

 
 
N/A   NA
  		           
(169) LIPPINCOTT PLUMBHEATAC INC

 
 
N/A   NA
  		           
(170) LORENZ & ASSOC INC

 
 
N/A   NA
  		           
(171) LOU RITENOUR DECORATORS INC

 
 
N/A   NA
  		           
(172) LOUGH BROS RFGSIDE CO INC

 
 
N/A   NA
  		           
(173) LOYD SLINKARD PAINTING CO

 
 
N/A   NA
  		           
(174) M & O INSULATION CO

 
 
N/A   NA
  		           
(175) MAGNUM CONSTRUCTION

 
 
N/A   NA
  		           
(176) MARION GLASS & MIRROR

 
 
N/A   NA
  		           
(177) MARV'S GLASS SPECIAL INC

 
 
N/A   NA
  		           
(178) MASTERPIECE PAINTING CO INC

 
 
N/A   NA
  		           
(179) MAXCOR INC

 
 
N/A   NA
  		           
(180) MCCARTHY INDUSTRIAL CONTRACTOR

 
 
N/A   NA
  		           
(181) MECKLENBURG RFG & SM CO OF WV

 
 
N/A   NA
  		           
(182) MEINERSHAGEN ROOFING SYSTEMS

 
 
N/A   NA
  		           
(183) MERRITT PAINTING & DECORATING

 
 
N/A   NA
  		           
(184) METRO RFG & REPAIR SVC INC

 
 
N/A   NA
  		           
(185) MEYER GLASS & MIRROR CO INC

 
 
N/A   NA
  		           
(186) MID-AMER GLAZING SYSTEMS

 
 
N/A   NA
  		           
(187) MID-IOWA ENVIROMENTAL CORP

 
 
N/A   NA
  		           
(188) MIDLAND ENGINEERING CO

 
 
N/A   NA
  		           
(189) MIDLAND THERMAL INC

 
 
N/A   NA
  		           
(190) MIDWEST METAL FABRICATORS LTD

 
 
N/A   NA
  		           
(191) MIDWEST PRO PAINTING INC

 
 
N/A   NA
  		           
(192) MIDWEST RFG & INSUL CO INC

 
 
N/A   NA
  		           
(193) MISSOURI BLDRS SERVICE INC

 
 
N/A   NA
  		           
(194) MODERN

 
 
N/A   NA
  		           
(195) MOUNT VERNON GLASS CO INC

 
 
N/A   NA
  		           
(196) MURRAY SHEET METAL CO INC

 
 
N/A   NA
  		           
(197) N A LOGAN INC

 
 
N/A   NA
  		           
(198) N I SPANOS PAINTING INC

 
 
N/A   NA
  		           
(199) NATIONAL ENCLOSURE CO

 
 
N/A   NA
  		           
(200) NATIONAL GLASS & HARDWARE

 
 
N/A   NA
  		           
(201) NAT'L ASBESTOS WORKERS RECIP

 
 
N/A   NA
  		           
(202) NEPTUNE CONSTRUCTION INC

 
 
N/A   NA
  		           
(203) NORMAN PAINTING

 
 
N/A   NA
  		           
(204) NORTHERN KENTUCKY HTG & CLG

 
 
N/A   NA
  		           
(205) O C P CONTRACTORS INC

 
 
N/A   NA
  		           
(206) ODLE INC

 
 
N/A   NA
  		           
(207) OK INTERIORS CORP

 
 
N/A   NA
  		           
(208) OLYMPUS PAINTING

 
 
N/A   NA
  		           
(209) OOSTERBAAN & SON CO

 
 
N/A   NA
  		           
(210) PANGERE CORP

 
 
N/A   NA
  		           
(211) PCI

 
 
N/A   NA
  		           
(212) PEAK PERFORMANCE RFG & CONSTR

 
 
N/A   NA
  		           
(213) PECK HANNAFORD & BRIGGS CO

 
 
N/A   NA
  		           
(214) PEORIA RFG & SM CO INC

 
 
N/A   NA
  		           
(215) PERFORMANCE CONTR INC

 
 
N/A   NA
  		           
(216) PERFORMANCE ROOFING INC

 
 
N/A   NA
  		           
(217) PETERSON SHEET METAL INC

 
 
N/A   NA
  		           
(218) PHOENIX GLASS SERVICES

 
 
N/A   NA
  		           
(219) PHOENIX ROOFING CO

 
 
N/A   NA
  		           
(220) PRECISION GLASS

 
 
N/A   NA
  		           
(221) PRECISION WALL SYSTEMS

 
 
N/A   NA
  		           
(222) PRISM PAINTING CO

 
 
N/A   NA
  		           
(223) PRO-TEC ROOFING INC

 
 
N/A   NA
  		           
(224) QUALITY INTERIORS

 
 
N/A   NA
  		           
(225) R B CROWTHER CO INC

 
 
N/A   NA
  		           
(226) R G SMITH CO INC

 
 
N/A   NA
  		           
(227) R K HYDRO-VAC INC

 
 
N/A   NA
  		           
(228) R M C'S FINISHES INC

 
 
N/A   NA
  		           
(229) R M D CO

 
 
N/A   NA
  		           
(230) R P COATINGS INC

 
 
N/A   NA
  		           
(231) RAY ROOFING & SUPPLY INC

 
 
N/A   NA
  		           
(232) RFRS & WTRPRFRS RES & EDUC JT

 
 
N/A   NA
  		           
(233) RIECK MECHANICAL SERVICE

 
 
N/A   NA
  		           
(234) RIVERSIDE ROOFING CO

 
 
N/A   NA
  		           
(235) ROBINSON PAINTING & ACOUSTICAL

 
 
N/A   NA
  		           
(236) ROCK ISLAND GLASS CO

 
 
N/A   NA
  		           
(237) ROOFING SERVICES & SOLUTIONS

 
 
N/A   NA
  		           
(238) ROOFING TECHNOLOGY INC

 
 
N/A   NA
  		           
(239) ROSS GROUP INC

 
 
N/A   NA
  		           
(240) ROTH BROTHERS INC

 
 
N/A   NA
  		           
(241) S & S THERMAL INSULATION INC

 
 
N/A   NA
  		           
(242) S D R COATING CO

 
 
N/A   NA
  		           
(243) S L FEUQUAY & CO

 
 
N/A   NA
  		           
(244) SAGER SEALANT CORP

 
 
N/A   NA
  		           
(245) SCHREIBER CORP

 
 
N/A   NA
  		           
(246) SEAWAY PAINTING CO INC

 
 
N/A   NA
  		           
(247) SENCO CONSTRUCTION

 
 
N/A   NA
  		           
(248) SENCOAT

 
 
N/A   NA
  		           
(249) SERVICE GLASS OF INDIANAPOLIS

 
 
N/A   NA
  		           
(250) SHAY ROOFING INC

 
 
N/A   NA
  		           
(251) SIDNEY ELECTRIC

 
 
N/A   NA
  		           
(252) SIELFLEISCH ROOFING INC

 
 
N/A   NA
  		           
(253) SIGN CRAFTERS INC

 
 
N/A   NA
  		           
(254) SIMMS PAINTING CO

 
 
N/A   NA
  		           
(255) SLATILE RFG & SM INC

 
 
N/A   NA
  		           
(256) SLIPPERY ROCK COMM RFG

 
 
N/A   NA
  		           
(257) SM W LCL 24 CINCY APPR TRUST

 
 
N/A   NA
  		           
(258) SMITH BOUGHAN INC

 
 
N/A   NA
  		           
(259) SPANOS NI PAINTING

 
 
N/A   NA
  		           
(260) SPECIALIZED INDUSTRIES INC

 
 
N/A   NA
  		           
(261) SPECIALTY CONSTRUCTION

 
 
N/A   NA
  		           
(262) SPRING GROVE SHEET METAL

 
 
N/A   NA
  		           
(263) ST LOUIS ROOFING CO INC

 
 
N/A   NA
  		           
(264) STANDARD MECHANICAL INSULATION

 
 
N/A   NA
  		           
(265) STAN'S PAINTING & DECORATING

 
 
N/A   NA
  		           
(266) STATEWIDE GLASS & GLAZING

 
 
N/A   NA
  		           
(267) STERLING COMMERCIAL RFG

 
 
N/A   NA
  		           
(268) STRAHM

 
 
N/A   NA
  		           
(269) STRONGLAND ROOFING SYSTEMS

 
 
N/A   NA
  		           
(270) SUMMIT PAINTING CO INC

 
 
N/A   NA
  		           
(271) SUPERIOR WATERPRFGRESTORATION

 
 
N/A   NA
  		           
(272) TAIKISHA USA

 
 
N/A   NA
  		           
(273) TERIK ROOFING INC

 
 
N/A   NA
  		           
(274) THOMARIOS

 
 
N/A   NA
  		           
(275) THOMPSON SOLUTIONS GROUP

 
 
N/A   NA
  		           
(276) THREE STAR PAINTING INC

 
 
N/A   NA
  		           
(277) TOM BROWN CONTRACTING

 
 
N/A   NA
  		           
(278) TOP QUALITY ROOFING CO

 
 
N/A   NA
  		           
(279) TRAVIS CONSTRUCTION CO

 
 
N/A   NA
  		           
(280) TRI-STATE PAINTING CO

 
 
N/A   NA
  		           
(281) TRI-STATE RFG & SM CO

 
 
N/A   NA
  		           
(282) TRI-STATE RFG & SM CO-OH

 
 
N/A   NA
  		           
(283) TRI-STATE RFG SM CO-WV

 
 
N/A   NA
  		           
(284) TROUT GLASS & MIRROR INC

 
 
N/A   NA
  		           
(285) TUCKER HEATING & AC INC

 
 
N/A   NA
  		           
(286) TYCOR ROOFING

 
 
N/A   NA
  		           
(287) UNION ROOFING INC

 
 
N/A   NA
  		           
(288) UNITED GLASS

 
 
N/A   NA
  		           
(289) UNIVERSAL INC

 
 
N/A   NA
  		           
(290) V GRAYE SL & TILE RFG CO INC

 
 
N/A   NA
  		           
(291) V M SYSTEMS INC

 
 
N/A   NA
  		           
(292) VAC-IT-ALL SERVICES INC

 
 
N/A   NA
  		           
(293) VALLEY CONTRACTING SERVICES

 
 
N/A   NA
  		           
(294) VALLEY INSULATING CO INC

 
 
N/A   NA
  		           
(295) VAUGHN'S ROOFING

 
 
N/A   NA
  		           
(296) VENUS PAINTING

 
 
N/A   NA
  		           
(297) WATKINS ROOFING

 
 
N/A   NA
  		           
(298) WAYNE HOSE PAINTING CO

 
 
N/A   NA
  		           
(299) WEATHERCRAFT INC

 
 
N/A   NA
  		           
(300) WESTERN RESERVE INTERIORS

 
 
N/A   NA
  		           
(301) WESTERN SPECIALTY CONTRACTORS

 
 
N/A   NA
  		           
(302) WILLIAM KRAMER & SON INC

 
 
N/A   NA
  		           
(303) WOOD ROOFING CO INC

 
 
N/A   NA
  		           
(304) YERMAN & YOUNG PTG

 
 
N/A   NA
  		           
(305) ZEPHYR ALUMINUM PROD INC

 
 
N/A   NA
  		           
(306) ZIOLKOWSKI CONSTRUCTION

 
 
N/A   NA
  		           
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
 
No
o Sharing of paid employees with related organization(s) ............................
1o
 
No
p Reimbursement paid to related organization(s) for expenses ............................
1p
 
No
q Reimbursement paid by related organization(s) for expenses ............................
1q
 
No
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
Yes
 
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) 224 SASMI CONTRIBUTIONS

 S 161,911 CASH
(2) A P I INCORPORATED

 S 90,747 CASH
(3) ADVANCED COMMERCIAL RFG INC

 S 315,700 CASH
(4) ADVANCED INDUSTRIAL SERVICES

 S 181,810 CASH
(5) AIRPRO MECHANICAL INC

 S 225,844 CASH
(6) AIRECON MANUFACTURING CORP

 S 725,513 CASH
(7) ALL TEMP

 S 58,625 CASH
(8) AMERICAN STAR PAINTING

 S 152,509 CASH
(9) APOGEE CONSTRUCTION

 S 63,145 CASH
(10) ARBOR CONSTRUCTION PERSONNEL

 S 97,835 CASH
(11) ARCHITECTURAL WALL SYSTEMS

 S 110,602 CASH
(12) ASCHER BROTHERS CO INC

 S 53,188 CASH
(13) ASSOCIATED ROOFING

 S 162,004 CASH
(14) AUDIT RESULTS

 S 324,912 CASH
(15) B & B CONTRACTING SERVICE

 S 100,386 CASH
(16) B & L SHEET METAL & RFG INC

 S 376,842 CASH
(17) B & S ROOFING INC

 S 86,243 CASH
(18) BACON & VAN BUSKIRK GLASS CO

 S 54,101 CASH
(19) BADE ROOFING CO INC

 S 501,765 CASH
(20) BAILEY ROOFING CONTR INC

 S 659,823 CASH
(21) BARTCH ROOFING INC

 S 621,933 CASH
(22) BAUGHMAN PAINTING CO

 S 93,998 CASH
(23) BERG DRYWALL

 S 50,732 CASH
(24) BI-STATE ROOF SYSTEMS INC

 S 141,907 CASH
(25) BLACKMORE & BUCKNER RFG INC

 S 783,593 CASH
(26) BMWC

 S 51,944 CASH
(27) BOAK & SONS

 S 334,724 CASH
(28) BODI MECHANCIAL SERVICES

 S 80,493 CASH
(29) BONFERT GLASS CO

 S 145,588 CASH
(30) BOUMA-BETTEN OF IN INC

 S 54,387 CASH
(31) BRANDSAFWAY INDUSTRIES LLC

 S 296,939 CASH
(32) BRIGHT SHEET METAL CO

 S 99,827 CASH
(33) BROCK INDUSTRIAL SERVICES

 S 481,727 CASH
(34) BROCK INDUSTRIAL SERVICES LLC

 S 93,305 CASH
(35) BUDDE SHEET METAL WORKS

 S 408,597 CASH
(36) C R GLASS CO

 S 292,525 CASH
(37) CAPITAL INDUSTRIAL COATINGS

 S 95,268 CASH
(38) CAPITAL INDUSTRIAL SERVICES

 S 86,330 CASH
(39) CARDINAL MAINT & SERVICE

 S 138,009 CASH
(40) CENTRAL IN GLASSGLAZING INC

 S 146,087 CASH
(41) CENTRAL PAINTING

 S 69,998 CASH
(42) CITY GLASS & PAINT INC

 S 111,300 CASH
(43) CK UNITED SHEET METAL & MECHAN

 S 78,317 CASH
(44) COMPETITIVE INTERIORS

 S 111,853 CASH
(45) CONTI MECHANICAL

 S 64,028 CASH
(46) CONTINENTAL PAINTING

 S 137,544 CASH
(47) COPAL CONSTRUCTION INC

 S 123,970 CASH
(48) CROWN CORR INC

 S 200,600 CASH
(49) CUDDY ROOFING CO INC

 S 227,907 CASH
(50) CULLOM CORPORATION

 S 97,688 CASH
(51) D E MARTIN ROOFING CO INC

 S 611,260 CASH
(52) D J S MAINT & CONSTRUCTION

 S 54,492 CASH
(53) DALTON ROOFING CO

 S 494,034 CASH
(54) DANCO CONSTRUCTION

 S 78,682 CASH
(55) DAY & ZIMMERMANN NPS INC

 S 110,006 CASH
(56) DC ONE CONSTRUCTION

 S 234,690 CASH
(57) DEBRA KUEMPLE INC

 S 986,773 CASH
(58) DELTA PAINTING

 S 87,513 CASH
(59) DESIGNED RFG SYS INC

 S 173,991 CASH
(60) DETROIT PNTG & MAINT

 S 93,700 CASH
(61) DIST COUNCIL #53 JATC

 S 119,924 CASH
(62) DOWERS ROOFING

 S 96,857 CASH
(63) DUDECK RFG & SHEET METAL

 S 368,710 CASH
(64) DURO DYNE MIDWEST

 S 139,484 CASH
(65) E C BABILLA INC

 S 500,102 CASH
(66) E M PAINTING

 S 64,982 CASH
(67) EAGLE PAINTING CO

 S 170,542 CASH
(68) EAST COAST METAL SYSTEMS INC

 S 57,722 CASH
(69) EAST MOLINE GLASS CO

 S 328,632 CASH
(70) ECONOMY ROOFING

 S 314,215 CASH
(71) EMBRY'S ROOFING INC

 S 173,250 CASH
(72) ENTERPRISE RFG & SM CO

 S 748,954 CASH
(73) EUGENIO PAINTING CO

 S 173,848 CASH
(74) F D THOMAS

 S 553,018 CASH
(75) FEY ROOFING & SHEET METAL

 S 100,000 CASH
(76) FORMAN FORD GLASS & GLAZ CONTR

 S 259,391 CASH
(77) FRANK NOVAK & SONS INC

 S 71,397 CASH
(78) FRED CHRISTEN & SON CO

 S 65,390 CASH
(79) FREDERIC CO INC

 S 391,746 CASH
(80) FTI OF DC91 PD BY MERRIVILLE

 S 149,027 CASH
(81) FULTON INTERIOR SYSTEMS

 S 124,346 CASH
(82) FYDEA

 S 132,075 CASH
(83) G A M I

 S 92,079 CASH
(84) GAGNON INC

 S 356,728 CASH
(85) GAINES MECH CONTRACTORS INC

 S 169,999 CASH
(86) GATEWAY ROOFING LLC

 S 201,367 CASH
(87) GEISSLER RFG CO INC

 S 267,264 CASH
(88) GEM INC

 S 176,937 CASH
(89) GENERAL INTERIORS INC

 S 105,459 CASH
(90) GENERAL MAINT & ENG CO

 S 92,742 CASH
(91) GIBSON-LEWIS LLC CONTRACTORS

 S 252,636 CASH
(92) GLASS AMERICA

 S 71,582 CASH
(93) GLUTH BROS ROOFING CO

 S 973,167 CASH
(94) GREAT LAKES INDUSTRIAL ENVIRON

 S 277,486 CASH
(95) GREG GLANDT ROOFING INC

 S 148,587 CASH
(96) GUARANTEED ROOFING INC

 S 354,954 CASH
(97) GUIST DECORATORS INC

 S 148,952 CASH
(98) H F STEILBERG CO INC

 S 99,626 CASH
(99) H R C ROOFING & SHEET METAL

 S 187,455 CASH
(100) HALL ALUMINUM PRODUCTS

 S 476,063 CASH
(101) HAROLD J BECKER CO INC

 S 1,073,339 CASH
(102) HARRIS BROS ROOFING CO

 S 293,669 CASH
(103) HARTMAN-WALSH PAINTING CO

 S 90,509 CASH
(104) HEAT & FROST LOCAL #47

 S 115,852 CASH
(105) HENRY C SMITHERS RFG CO INC

 S 963,817 CASH
(106) HENSONROBINSON CO

 S 1,178,330 CASH
(107) HINSHAW RFG & SM CO INC

 S 836,036 CASH
(108) HOOSIER GLASS CO INC

 S 616,682 CASH
(109) HUGHES GLASS CO

 S 97,441 CASH
(110) ICARUS

 S 100,115 CASH
(111) IMBUS ROOFING CO

 S 916,154 CASH
(112) INDEPENDENT SHEET METAL LLC

 S 252,491 CASH
(113) J & F CHIATTELLO CONSTRUCTION

 S 76,426 CASH
(114) J & L ACOUSTICS INC

 S 59,713 CASH
(115) J W WERNTZ & SON INC

 S 168,707 CASH
(116) JACOB'S MECHANICAL INC

 S 908,835 CASH
(117) JAMAR COMPANY

 S 94,848 CASH
(118) JC INSULATION INC

 S 72,321 CASH
(119) JD CANDLER ROOFING CO

 S 105,691 CASH
(120) JIM TAYLOR ENTERPRISES INC

 S 846,710 CASH
(121) JOHN B CONOMOS INC

 S 62,880 CASH
(122) JOHNS PAINTING & DECORATING CO

 S 97,477 CASH
(123) JOINER SHEET METAL & RFG INC

 S 533,694 CASH
(124) JOINT RFG INDUSTRY APP COMM

 S 69,702 CASH
(125) KAHOE AIR BALANCE CO

 S 111,570 CASH
(126) KALKREUTH RFG & SM INC

 S 999,901 CASH
(127) KEHRER BROS WEST RFG INC

 S 407,424 CASH
(128) KELLEY & CARPENTER ROOFING

 S 154,745 CASH
(129) KING-LAR CO

 S 57,443 CASH
(130) KIRBERG ROOFING INC

 S 661,815 CASH
(131) KLECKNER INTERIOR SYSTEMS

 S 366,345 CASH
(132) KORELLIS ROOFING INC

 S 1,527,256 CASH
(133) KOZIATEK CONTRACTING INC

 S 75,740 CASH
(134) KREILING ROOFING CO INC

 S 1,342,781 CASH
(135) KSM METAL FABRICATION

 S 342,266 CASH
(136) L & L INSUL & SUPPLY CO

 S 184,976 CASH
(137) LAKESIDE ROOFING CO INC

 S 725,715 CASH
(138) LAMAR COMPANIES

 S 256,894 CASH
(139) LANGDON INC

 S 217,626 CASH
(140) LARS RISHAUG PAINTING

 S 61,228 CASH
(141) LAZZARO CO INC

 S 169,308 CASH
(142) LEAK STOPPERS ROOFING LLC

 S 107,405 CASH
(143) LEHMAN ROOFING INC

 S 508,568 CASH
(144) LEO B SCHROEDER INC

 S 64,614 CASH
(145) LINDBERG WATERPROOFING INC

 S 90,322 CASH
(146) LOCAL #1165

 S 112,246 CASH
(147) LOCAL #119

 S 63,300 CASH
(148) LOCAL #19 RECIPROCITY

 S 75,884 CASH
(149) LOCAL #2

 S 87,604 CASH
(150) LOCAL #24 (SHEET METAL)

 S 150,359 CASH
(151) LOCAL #26

 S 85,761 CASH
(152) LOCAL #98 SHEET METAL

 S 823,931 CASH
(153) LORENZ & ASSOC INC

 S 97,486 CASH
(154) LOU RITENOUR DECORATORS INC

 S 101,746 CASH
(155) LOUGH BROS RFGSIDE CO INC

 S 152,850 CASH
(156) LOYD SLINKARD PAINTING CO

 S 183,968 CASH
(157) M & O INSULATION CO

 S 167,355 CASH
(158) MAGNUM CONSTRUCTION

 S 54,297 CASH
(159) MARION GLASS & MIRROR

 S 98,747 CASH
(160) MARV'S GLASS SPECIAL INC

 S 201,614 CASH
(161) MCCARTHY INDUSTRIAL CONTRACTOR

 S 232,698 CASH
(162) MECKLENBURG RFG & SM CO OF WV

 S 213,522 CASH
(163) MEINERSHAGEN ROOFING SYSTEMS

 S 418,721 CASH
(164) MERRITT PAINTING & DECORATING

 S 102,158 CASH
(165) METRO RFG & REPAIR SVC INC

 S 136,212 CASH
(166) MEYER GLASS & MIRROR CO INC

 S 274,810 CASH
(167) MID-AMER GLAZING SYSTEMS

 S 287,160 CASH
(168) MID-IOWA ENVIROMENTAL CORP

 S 130,208 CASH
(169) MIDLAND ENGINEERING CO

 S 2,022,903 CASH
(170) MIDWEST METAL FABRICATORS LTD

 S 230,585 CASH
(171) MIDWEST PRO PAINTING INC

 S 164,709 CASH
(172) MIDWEST RFG & INSUL CO INC

 S 564,464 CASH
(173) MISSOURI BLDRS SERVICE INC

 S 1,501,897 CASH
(174) MODERN

 S 124,287 CASH
(175) MURRAY SHEET METAL CO INC

 S 469,431 CASH
(176) N A LOGAN INC

 S 497,169 CASH
(177) NATIONAL ENCLOSURE CO

 S 318,485 CASH
(178) NATIONAL GLASS & HARDWARE

 S 374,610 CASH
(179) NAT'L ASBESTOS WORKERS RECIP

 S 241,133 CASH
(180) NORMAN PAINTING

 S 107,595 CASH
(181) NORTHERN KENTUCKY HTG & CLG

 S 228,438 CASH
(182) O C P CONTRACTORS INC

 S 63,655 CASH
(183) ODLE INC

 S 233,059 CASH
(184) OLYMPUS PAINTING

 S 74,972 CASH
(185) OOSTERBAAN & SON CO

 S 103,615 CASH
(186) PANGERE CORP

 S 106,952 CASH
(187) PCI

 S 221,196 CASH
(188) PEAK PERFORMANCE RFG & CONSTR

 S 59,909 CASH
(189) PECK HANNAFORD & BRIGGS CO

 S 2,464,821 CASH
(190) PEORIA RFG & SM CO INC

 S 631,167 CASH
(191) PERFORMANCE ROOFING INC

 S 100,509 CASH
(192) PETERSON SHEET METAL INC

 S 72,715 CASH
(193) PHOENIX GLASS SERVICES

 S 57,856 CASH
(194) PHOENIX ROOFING CO

 S 877,769 CASH
(195) PRECISION GLASS

 S 66,350 CASH
(196) PRECISION WALL SYSTEMS

 S 841,578 CASH
(197) PRISM PAINTING CO

 S 705,513 CASH
(198) PRO-TEC ROOFING INC

 S 56,235 CASH
(199) QUALITY INTERIORS

 S 70,843 CASH
(200) R M D CO

 S 55,556 CASH
(201) RAY ROOFING & SUPPLY INC

 S 270,513 CASH
(202) RIECK MECHANICAL SERVICE

 S 538,850 CASH
(203) RIVERSIDE ROOFING CO

 S 346,531 CASH
(204) RL BONDY INSULATION LLC

 S 238,067 CASH
(205) ROBINSON PAINTING & ACOUSTICAL

 S 283,496 CASH
(206) ROCK ISLAND GLASS CO

 S 59,220 CASH
(207) ROOFING ASSOCIATES LLC

 S 214,712 CASH
(208) ROOFING SERVICES & SOLUTIONS

 S 799,544 CASH
(209) ROOFING TECHNOLOGY INC

 S 190,817 CASH
(210) ROSS GROUP INC

 S 99,214 CASH
(211) ROTH BROTHERS INC

 S 192,812 CASH
(212) S & S THERMAL INSULATION INC

 S 108,901 CASH
(213) S D R COATING CO

 S 476,968 CASH
(214) S L FEUQUAY & CO

 S 160,267 CASH
(215) SCHREIBER CORP

 S 243,938 CASH
(216) SENCO CONSTRUCTION

 S 152,749 CASH
(217) SENCOAT

 S 281,252 CASH
(218) SERVICE GLASS OF INDIANAPOLIS

 S 131,552 CASH
(219) SHAY ROOFING INC

 S 889,749 CASH
(220) SHEET METAL & RFG CONT ASSOC

 S 147,300 CASH
(221) SIDNEY ELECTRIC

 S 221,253 CASH
(222) SIELFLEISCH ROOFING INC

 S 53,260 CASH
(223) SIGN CRAFTERS INC

 S 114,551 CASH
(224) SIMMS PAINTING CO

 S 1,076,461 CASH
(225) SLATILE RFG & SM INC

 S 322,887 CASH
(226) SLIPPERY ROCK COMM RFG

 S 219,582 CASH
(227) SMITH BOUGHAN INC

 S 146,520 CASH
(228) SPANOS NI PAINTING

 S 184,201 CASH
(229) SPECIALTY CONSTRUCTION

 S 98,249 CASH
(230) SPRING GROVE SHEET METAL

 S 117,836 CASH
(231) ST LOUIS ROOFING CO INC

 S 300,974 CASH
(232) STANDARD MECHANICAL INSULATION

 S 76,736 CASH
(233) STAN'S PAINTING & DECORATING

 S 840,107 CASH
(234) STATEWIDE GLASS & GLAZING

 S 170,367 CASH
(235) STERLING COMMERCIAL RFG

 S 389,713 CASH
(236) STERLING INDUSTRIAL LLC

 S 82,703 CASH
(237) STRAHM

 S 85,694 CASH
(238) STRONGLAND ROOFING SYSTEMS

 S 504,384 CASH
(239) SUPERIOR WATERPRFGRESTORATION

 S 69,169 CASH
(240) TAIKISHA USA

 S 192,014 CASH
(241) TEMA ROOFING SERVICES LLC

 S 195,112 CASH
(242) TERIK ROOFING INC

 S 370,163 CASH
(243) THOMARIOS

 S 364,622 CASH
(244) THOMPSON SOLUTIONS GROUP

 S 500,399 CASH
(245) THREE STAR PAINTING INC

 S 153,338 CASH
(246) TOM BROWN CONTRACTING

 S 166,225 CASH
(247) TONN & BLANK LLC

 S 140,135 CASH
(248) TOP NOTCH SHEET METAL LLC

 S 77,634 CASH
(249) TOP QUALITY ROOFING CO

 S 576,411 CASH
(250) TRAVIS CONSTRUCTION CO

 S 88,230 CASH
(251) TRI-STATE DOOR SOLUTIONS LLC

 S 92,200 CASH
(252) TRI-STATE PAINTING CO

 S 808,568 CASH
(253) TRI-STATE RFG & SM CO

 S 86,370 CASH
(254) TRI-STATE RFG & SM CO-OH

 S 513,011 CASH
(255) TRI-STATE RFG SM CO-WV

 S 429,572 CASH
(256) TROUT GLASS & MIRROR INC

 S 612,472 CASH
(257) TYCOR ROOFING

 S 333,499 CASH
(258) UNION ROOFING INC

 S 221,749 CASH
(259) UNITED GLASS

 S 109,928 CASH
(260) V GRAYE SL & TILE RFG CO INC

 S 155,903 CASH
(261) VAC-IT-ALL SERVICES INC

 S 126,624 CASH
(262) VALLEY INSULATING CO INC

 S 451,235 CASH
(263) VAUGHN'S ROOFING

 S 61,914 CASH
(264) VENUS PAINTING

 S 188,475 CASH
(265) WATKINS ROOFING

 S 542,574 CASH
(266) WEATHERCRAFT INC

 S 589,802 CASH
(267) WESTERN RESERVE INTERIORS

 S 71,832 CASH
(268) WESTERN SPECIALTY CONTRACTORS

 S 534,123 CASH
(269) WILLIAM KRAMER & SON INC

 S 932,845 CASH
(270) WOOD ROOFING CO INC

 S 392,156 CASH
(271) YERMAN & YOUNG PTG

 S 793,611 CASH
(272) ZEPHYR ALUMINUM PROD INC

 S 173,236 CASH
(273) ZIOLKOWSKI CONSTRUCTION

 S 379,564 CASH
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) (Rev. 1-2025)

Additional Data


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