2026-04-27T12:51:22-05:00 2025-12-31 222951202 MSPC CPAS & ADVISORS PC 340 NORTH AVENUE EAST CRANFORD NJ 070162496 990 2025-01-01 220835850 COMPOSITION ROOFERS LOCAL UNION NO 4 COMP 9735158500 385 PARSIPPANY ROAD PARSIPPANY NJ 07054 DAVID CRITCHLEY BUSINESS MANAGER 9735158500 2026-04-27 1 PATRICK M TROMBETTA CPA P00450410 9082727000 2025 2025-03-06 01:10:19Z DAVID CRITCHLEY 385 PARSIPPANY ROAD PARSIPPANY NJ 07054 1139925 0 X N/A X LOCAL 1905 NJ LABOR ORGANIZATION 11 0 4 0 0 0 76268 82302 928190 881508 -3366 5588 156892 159486 1157984 1128884 0 0 0 0 700443 709563 0 0 0 417565 451051 1118008 1160614 39976 -31730 648032 611730 92720 88148 555312 523582 TO PROMOTE UNION LABOR THROUGHOUT THE ROOFING INDUSTRY 0 0 PROMOTE STANDARDS OF EMPLOYMENT, BETTERMENT OF WORKING CONDITIONS, AND ASSIST IN MAINTAINING EMPLOYER/EMPLOYEE RELATIONSHIPS 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 6 0 1 4 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 0 1 0 0 0 1 1 1 1 1 0 0 1 0 1 1 0 0 0 X LOCAL UNION #4 9735158500 385 PARSIPPANY ROAD PARSIPPANY NJ 07054 GEOFFREY MCSWEEN EXECUTIVE BOARD 1.00 X 0 39749 26388 MARTIN FLATLEY EXECUTIVE BOARD 1.00 X 56506 52280 89778 EDWARD CRITCHLEY EXECUTIVE BOARD 1.00 X 0 0 0 EDWARD SEMBLER JR EXECUTIVE BOARD 1.00 X 0 0 0 JASON RICHARDS EXECUTIVE BOARD 1.00 X 0 0 0 MICHAEL ARANEO II EXECUTIVE BOARD 1.00 X 0 0 0 DAVID CRITCHLEY BUSINESS MANAGER 40.00 X 162646 0 66092 ROBERT CRITCHLEY PRESIDENT 40.00 X 115071 0 66092 MICHAEL LABELLA VICE PRESIDENT 1.00 X 111237 0 66092 CARL BAGER RECORDING SECRETARY 1.00 X 0 16876 10341 JOHN FREEMAN SERGEANT AT ARMS 1.00 X 0 0 0 KENNETH POST FORMER RECORDING SECRETARY 1.00 X 0 0 0 CLIFFORD SETTERSTROM FORMER SERGEANT AT ARMS 1.00 X 0 0 0 445460 108905 324783 3 0 1 0 0 82302 82302 EMPLOYERS' WORK DUES 900099 881508 881508 881508 129 129 16500 11041 5459 5459 5459 OVERHEAD ALLOCATION 900099 158559 158559 MISCELLANEOUS INCOME 900099 927 927 159486 1128884 1040994 0 5588 445460 87178 144144 32781 5479 24000 1804 23766 64953 39891 13820 623 62063 50839 PER CAPITA TAXES 100354 AUTO EXPENSES 36303 TELEPHONE 12087 TICKETS & ADS 8715 6354 1160614 27687 24323 332276 277858 1018939 709390 288069 309549 648032 611730 85579 81004 7141 7144 92720 88148 X 555312 523582 555312 523582 648032 611730 -31730 0 X X 0 1 X 1 0 0 0 0 82302 105619 105619 703567 650870 52697 2443 2158 285 207310 56362 150948 309549 DEPOSITS PAYABLE 7144 7144 X 1128884 0 1128884 0 1128884 1160614 0 1160614 0 1160614 PART X, LINE 2: THE LOCAL IS A NONPROFIT ORGANIZATION AND HAS OBTAINED ITS DETERMINATION LETTER DATED OCTOBER 30, 1944, IN WHICH THE INTERNAL REVENUE SERVICE ("IRS") STATES THAT THE LOCAL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE ACCOUNTING STANDARDS ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESS THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE LOCAL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE LOCAL AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM A TAX POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE LOCAL HAS FILED INTERNAL REVENUE SERVICE (IRS) FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, AS REQUIRED. CURRENTLY, THE 2022 TO 2025 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE IRS. HOWEVER, THE LOCAL IS NOT CURRENTLY UNDER AUDIT NOR HAS LOCAL BEEN CONTACTED BY ANY OF THE TAXING AUTHORITIES. X 0 0 0 DAVID CRITCHLEY BUSINESS MANAGER 162646 0 0 0 0 0 36088 0 30004 0 228738 0 0 0 MARTIN FLATLEY EXECUTIVE BOARD 56506 52280 0 0 0 0 18044 30998 15002 25734 89552 109012 0 0 ROBERT CRITCHLEY PRESIDENT 115071 0 0 0 0 0 36088 0 30004 0 181163 0 0 0 MICHAEL LABELLA VICE PRESIDENT 111237 0 0 0 0 0 36088 0 30004 0 177329 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 DAVID CRITCHLEY AND ROBERT CRITCHLEY ARE BROTHERS. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS 254 MEMBERS WHO HAVE THE RIGHT TO VOTE AND ELECT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS BOTH ACTIVE AND RETIRED MEMBERS WHO HAVE THE RIGHT TO VOTE AND ELECT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS ARE SUBJECT TO APPROVAL BY THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS PROVIDED TO AN OFFICER UPON ITS FILING. FORM 990, PART VI, SECTION C, LINE 19 LOCAL DISCLOSES SUCH INFORMATION ON THE FORM LM-2 (AVAILABLE ON DOL WEBSITE) AND FORM 990, WHICH IS A PUBLIC DOCUMENT. ALL OF THIS INFORMATION IS DISCLOSED IN THE ORGANIZATION'S GOVERNING CONSTITUTION AND BYLAWS. FORM 990, PART XII, LINE 1 THE ORGANIZATIONS METHOD OF ACCOUNTING IS MODIFIED CASH BASIS. THE METHOD OF ACCOUNTING HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART XII, LINE 2C THE EXECUTIVE BOARD ASSUMES THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. ROOFERS LOCAL #4 INFORMATION & EDUCATION FUND 385 PARSIPPANY ROAD PARSIPPANY NJ 08054 223172747 PROVIDE TRAINING TO APPRENTICES AND JOURNEYMEN NJ 501(C)(3) ACTIVE 0 COMPOSITION ROOFERS LOCAL #4 - PENSION FUND 385 PARSIPPANY ROAD PARSIPPANY NJ 08054 226172741 PROVIDE PENSION BENEFITS NJ 401(A) 0 COMPOSITION ROOFERS LOCAL #4 - WELFARE FUND 385 PARSIPPANY ROAD PARSIPPANY NJ 08054 226257695 PROVIDE MEDICAL BENEFITS NJ 501(C)(9) 0 COMPOSITION ROOFERS LOCAL #4 - ANNUITY FUND 385 PARSIPPANY ROAD PARSIPPANY NJ 08054 222405101 PROVIDE ANNUITY BENEFITS NJ 401(A) 0 NJ DISTRICT COUNCIL OF ROOFERS PRE-APPRENTICE PROGRAM INC 172 MAIN STREET WEST ORANGE NJ 07052 222810307 TRAINING OF APPRENTICES AND JOURNEYMEN NJ 501(C)(3) ACTIVE 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 COMPOSITION ROOFERS LOCAL 4 PENSION FUND P 28271 ALLOCATED EXPENSES COMPOSITION ROOFERS LOCAL 4 ANNUITY FUND Q 8789 ALLOCATED EXPENSES COMPOSITION ROOFERS LOCAL 4 WELFARE FUND Q 174318 ALLOCATED EXPENSES COMPOSITION ROOFERS LOCAL 4 I&E FUND Q 3720 ALLOCATED EXPENSES