Roofer's Union Local #70

Nonprofit profile at a glance

EIN
382014021
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Howell, MI, USA
Phone
5175486554
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$787,787
Expenses
$789,898
Assets
$956,856
Liabilities
$10,151

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Mark Woodward (Business Manager/President)
  • Nick Bosworth (Vice President)
  • Joseph Kurth II (President)

Highest reported compensation

  • Mark Woodward (Business Manager/President): $104,664 total reported compensation
  • Charles Ramsey (Rec. Sec/Treasurer): $70,537 total reported compensation
  • Nick Bosworth (Vice President): $1,117 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Recruit, Manage and Administer a Union Local on behalf of collectively bargained union members.

What it reported doing in 2025

Representation and organizing of union members

Operating model

Revenue model
Earned-program. 92% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 100
  • Accountability: 14
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.3%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 1.21; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 22.3%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 4.7% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 3% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: 1.9% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 4 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $790K in reported program spending
  • Leadership: top reported pay $105K · 8 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Sustainability: Operating margin scored 29/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.