Civic Intelligence

Heat & Frost Insulators

EIN 23-7258089 • 501(c)3 • Pewaukee, WI

Profile

TO EDUCATE APPRENTICES

N27 W23155 Roundy DrivePewaukee, WI 53072

www.insulators19.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

84th percentile

36%

Higher net margin than 84% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

93rd percentile

104%

Faster asset growth than 93% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

86th percentile

68%

Faster revenue growth than 86% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$274,906

Up $84,737 (+45%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$274,906

Up $84,737 (+45%) from 2023

Operations
Liabilities / Revenue35th percentileNet Margin84th percentile

Revenue

Up

$468,011

Up $187,118 (+67%) from 2023

Expenses

Up

$383,274

Up $98,935 (+35%) from 2023

Net Income

Up

$84,737

Up $88,183 (+2559%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth93rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2012: $295,962Liabilities 2012: $0Net Assets 2012: $295,9622012Assets 2014: $318,365Liabilities 2014: $0Net Assets 2014: $318,3652014Assets 2015: $324,183Liabilities 2015: $0Net Assets 2015: $324,1832015Assets 2017: $314,971Liabilities 2017: $0Net Assets 2017: $314,9712017Assets 2018: $313,159Liabilities 2018: $0Net Assets 2018: $313,1592018Assets 2019: $301,573Liabilities 2019: $0Net Assets 2019: $301,5732019Assets 2020: $262,090Liabilities 2020: $0Net Assets 2020: $262,0902020Assets 2021: $233,263Liabilities 2021: $0Net Assets 2021: $233,2632021Assets 2022: $193,615Liabilities 2022: $0Net Assets 2022: $193,6152022Assets 2023: $190,169Liabilities 2023: $0Net Assets 2023: $190,1692023Assets 2024: $274,906Liabilities 2024: $0Net Assets 2024: $274,9062024

Highlighted filing

2024

Assets$274,906
Liabilities$0
Net Assets$274,906
Open 2024 Filing

Operations Trend

Revenue Growth86th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KExpenses 2012: $314,1902012Revenue 2014: $268,004Expenses 2014: $226,076Net Income 2014: $41,9282014Revenue 2015: $250,406Expenses 2015: $244,588Net Income 2015: $5,8182015Revenue 2017: $251,341Expenses 2017: $254,129Net Income 2017: -$2,7882017Revenue 2018: $270,131Expenses 2018: $271,943Net Income 2018: -$1,8122018Revenue 2019: $272,516Expenses 2019: $284,102Net Income 2019: -$11,5862019Revenue 2020: $252,593Expenses 2020: $292,076Net Income 2020: -$39,4832020Revenue 2021: $224,548Expenses 2021: $253,375Net Income 2021: -$28,8272021Revenue 2022: $269,598Expenses 2022: $309,246Net Income 2022: -$39,6482022Revenue 2023: $280,893Expenses 2023: $284,339Net Income 2023: -$3,4462023Revenue 2024: $468,011Expenses 2024: $383,274Net Income 2024: $84,7372024

Highlighted filing

2024

Revenue$468,011
Expenses$383,274
Net Income$84,737
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$274,906
Liabilities
$0
Net assets
$274,906
Revenue
$468,011
Expenses
$383,274
Net income
$84,737
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.75$0.00$2.75$4.68$3.83$0.85
2023Detailed filing. Detailed filing data is available for this year.$1.90$0.00$1.90$2.81$2.84$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.94$0.00$1.94$2.70$3.09$0.40
2021Detailed filing. Detailed filing data is available for this year.$2.33$0.00$2.33$2.25$2.53$0.29
2020Detailed filing. Detailed filing data is available for this year.$2.62$0.00$2.62$2.53$2.92$0.39
2019Detailed filing. Detailed filing data is available for this year.$3.02$0.00$3.02$2.73$2.84$0.12
2018Detailed filing. Detailed filing data is available for this year.$3.13$0.00$3.13$2.70$2.72$0.02
2017Detailed filing. Detailed filing data is available for this year.$3.15$0.00$3.15$2.51$2.54$0.03
2015Detailed filing. Detailed filing data is available for this year.$3.24$0.00$3.24$2.50$2.45$0.06
2014Detailed filing. Detailed filing data is available for this year.$3.18$0.00$3.18$2.68$2.26$0.42
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.96$0.00$2.96$3.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Apr 10, 2025
Return Version
2023v6.0
Gross Receipts
$468,011
Mission and Program Overview

Mission

TO EDUCATE APPRENTICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$179,126$266,454▲ $87,328
Land, Buildings, and Equipment, Net$11,043$8,452▼ $2,591
Total Assets$190,169$274,906▲ $84,737
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$190,169$274,906▲ $84,737
Total Net Assets Fund Balance$190,169$274,906▲ $84,737
Total Liabilities and Net Assets / Fund Balance$190,169$274,906▲ $84,737

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,452$73,765$82,217
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Brett LargeTrustee/chairman
Ian SchoettelTrustee
Jason ParnauTrustee
Kimm HansenTrustee
Scott ParnauTrustee
Tony WalterTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$467,003
Investment Income
$0
Other Revenue
$1,008
Change in Net Assets
$84,737

Audited Revenue Reconciliation

Revenue per Audited Statements
$468,011
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$468,011
Total Revenue per Form 990
$468,011
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$383,274
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses-$22,042-$22,042
Occupancy-$15,600-$15,600
Conferences and Meetings-$12,041-$12,041
Insurance-$6,567-$6,567
Fees for Services Other-$5,850-$5,850
Travel-$4,425-$4,425
Other Expenses$3,178--$3,178
All Other Expenses$1,937$1,203-$3,140
Depreciation Depletion-$2,591-$2,591
Fees for Services Legal-$2,538-$2,538
Total Functional Expenses$310,417$72,857$0$383,274

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$383,274
Total Expenses per Audited Statements$383,274
Total Expenses per Form 990$383,274
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

“The fund is administered by a board of trustees consisting of a union group, heat and frost insulators local 19, and employer group, each having equal voting power. Each group elects their representatives.”

Form 990, Part VI, Section A, Line 8B

“The fund has no committee with authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11B

“The officer signing reviews the final form 990 in detail with the cpa before signing and filing. At the next fund meeting the form 990 is reviewed with the full board.”

Form 990, Part VI, Section B, Line 12C

“Part of the conflict of interest policy”

Form 990, Part VI, Section C, Line 19

“The documents are available upon written request with a charge for copies.”

Filing and Contact Details

Filer

Filer Name
Heat & Frost Insulators
EIN
23-7258089
Phone
2625489606
Address
N27 W23155 ROUNDY DRIVE, PEWAUKEE, WI 53072

Signing Officer

Name
Brett Large
Title
Chairman
Phone
2625489606
Signed
2025-04-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brett Large
Formed
1971
Legal Domicile
Wi
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Sikich LLC
Address
17335 GOLF PARKWAY SUITE 500, BROOKFIELD, WI 53045
Preparer
Bridgette Mugge
Phone
2627549400
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The internal revenue service ("irs") has ruled that the fund qualifies under section 501(c)(3) of the internal revenue code and is, therefore, not subject to tax under present income tax laws. The fund has no unrelated business income tax for the years ended may 31, 2024 and 2023. The fund is not classified as a private foundation. U.s. Gaap require fund management to evaluate tax positions taken by the fund and recognize a tax liability (or asset) if the fund has taken an uncertain tax position that more likely than not would not be sustained upon examination by the irs. The fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML Appendix384 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/InvestmentIncomeCYPct00.00150
IRS990ScheduleA/InvestmentIncomePYPct00.00340
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt05500
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt03964
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt025
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt06124
IRS990ScheduleA/OtherIncome509Grp/TotalAmt015613
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98800
IRS990ScheduleA/PublicSupportPY509Pct00.97470
IRS990ScheduleA/PublicSupportTotal509Amt01477735
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0468011
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0275393
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0265445
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0223558
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0245328
IRS990ScheduleA/Total509Grp/TotalAmt01477735
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0468011
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0280893
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0269598
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0224548
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0252593
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01495643
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt08452
IRS990ScheduleD/EquipmentGrp/DepreciationAmt073765
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt082217
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0383274
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0468011
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE ("IRS") HAS RULED THAT THE FUND QUALIFIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, NOT SUBJECT TO TAX UNDER PRESENT INCOME TAX LAWS. THE FUND HAS NO UNRELATED BUSINESS INCOME TAX FOR THE YEARS ENDED MAY 31, 2024 AND 2023. THE FUND IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. U.S. GAAP REQUIRE FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE FUND HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08452
IRS990ScheduleD/TotalExpensesPerForm990Amt0383274
IRS990ScheduleD/TotalRevenuePerForm990Amt0468011
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0468011
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0383274
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FUND IS ADMINISTERED BY A BOARD OF TRUSTEES CONSISTING OF A UNION GROUP, HEAT AND FROST INSULATORS LOCAL 19, AND EMPLOYER GROUP, EACH HAVING EQUAL VOTING POWER. EACH GROUP ELECTS THEIR REPRESENTATIVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FUND HAS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE OFFICER SIGNING REVIEWS THE FINAL FORM 990 IN DETAIL WITH THE CPA BEFORE SIGNING AND FILING. AT THE NEXT FUND MEETING THE FORM 990 IS REVIEWED WITH THE FULL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PART OF THE CONFLICT OF INTEREST POLICY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST WITH A CHARGE FOR COPIES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0190169
IRS990/TotalAssetsEOYAmt0274906
IRS990/TotalAssetsGrp/BOYAmt0190169
IRS990/TotalAssetsGrp/EOYAmt0274906
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt072857
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0310417
IRS990/TotalFunctionalExpensesGrp/TotalAmt0383274
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0190169
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0274906
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0310417
IRS990/TotalProgramServiceRevenueAmt0467003
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0468011
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0468011
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0190169
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0274906
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt04425
IRS990/TravelGrp/TotalAmt04425
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0N27 W23155 ROUNDY DRIVE
IRS990/USAddress/CityNm0PEWAUKEE
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd053072
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.INSULATORS19.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRETT LARGE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum02625489606
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HEAT & FROST INSULATORS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL 19 TRAINING FUND
ReturnHeader/Filer/BusinessNameControlTxt0HEAT
ReturnHeader/Filer/EIN0237258089
ReturnHeader/Filer/PhoneNum02625489606
ReturnHeader/Filer/USAddress/AddressLine1Txt0N27 W23155 ROUNDY DRIVE
ReturnHeader/Filer/USAddress/CityNm0PEWAUKEE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd053072
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0363168081
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SIKICH LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt017335 GOLF PARKWAY SUITE 500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BROOKFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd053045
ReturnHeader/PreparerPersonGrp/PhoneNum02627549400
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIDGETTE MUGGE
ReturnHeader/ReturnTs02025-04-10T15:13:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-06-01
ReturnHeader/TaxPeriodEndDt02024-05-31
ReturnHeader/TaxYr02023

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