Civic Intelligence

Heat & Frost Insulators Local 19 Training Fund

990 • Fiscal year 2017 • EIN 23-7258089

Jun 01, 2016 to May 31, 2017 • Filed on Oct 13, 2017

N27 W23155 Roundy DrivePewaukee, WI 53072

(262) 548-9606

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

37th percentile

-1.1%

Higher net margin than 37% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

99th percentile

$164,131

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 65.3% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

41st percentile

-1.4%

Faster asset growth than 41% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2017

Revenue Growth

48th percentile

0.2%

Faster revenue growth than 48% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2017

Assets

Down

$314,971

Down $9,212 (-2.8%) from 2015

Net Assets

Down

$314,971

Down $9,212 (-2.8%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Up

$251,341

Up $935 (+0.4%) from 2015

Expenses

Up

$254,129

Up $9,541 (+3.9%) from 2015

Net Income

Down

-$2,788

Down $8,606 (-148%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2017

Assets$314,971
Liabilities$0
Net Assets$314,971

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$251,341
Expenses$254,129
Net Income-$2,788
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Oct 13, 2017
Return Version
2016v3.0
Gross Receipts
$251,341
Mission and Program Overview

Mission

TO EDUCATE APPRENTICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$313,638$298,947▼ $14,691
Land, Buildings, and Equipment, Net$4,121$16,024▲ $11,903
Total Assets$317,759$314,971▼ $2,788
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$317,759$314,971▼ $2,788
Total Net Assets Fund Balance$317,759$314,971▼ $2,788
Total Liabilities and Net Assets / Fund Balance$317,759$314,971▼ $2,788

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$16,024$22,872$38,896
Compensation and Service Providers

Employees

NameTitleOtherTotal
Robert PotterTrustee$148,867$148,867

Board Members and Trustees

NameTitle
Frank Lovek JrTrustee/chairman
Brad BuskaTrustee
Frank RodriguezTrustee
Roger PeotTrustee
Brett LargeTrustee/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$251,258
Investment Income
$83
Other Revenue
$0
Change in Net Assets
$-2,788

Audited Revenue Reconciliation

Revenue per Audited Statements
$251,341
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$251,341
Total Revenue per Form 990
$251,341
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$254,129
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
Occupancy-$14,400-$14,400
Conferences and Meetings-$8,898-$8,898
Depreciation Depletion-$4,997-$4,997
Fees for Services Accounting-$4,250-$4,250
Insurance-$4,179-$4,179
Fees for Services Legal-$2,859-$2,859
Other Expenses$2,769--$2,769
All Other Expenses$1,104$1,249-$2,353
Office Expenses-$446-$446
Advertising-$45-$45
Total Functional Expenses$212,806$41,323$0$254,129

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$254,129
Total Expenses per Audited Statements$254,129
Total Expenses per Form 990$254,129
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 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
Trustee Secretary
Phone
2625489606
Signed
2017-10-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brett Large
Formed
1971
Legal Domicile
Wi
Voting Board Members
6
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Freyberg Hinkle Ashland Powers & Stowell
Address
15420 W CAPITOL DR, BROOKFIELD, WI 53005-2621
Preparer
Thomas M Powers CPA
Phone
2627846210
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1

The fund uses the modified cash basis of accounting. There has been no change in the accounting method from the prior year.

Form 990, Part XII, Line 2C

The board of trustees select the auditor.

Financial Statement Notes

PART X, LINE 2:

U.s. Generally accepted accounting principles 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.

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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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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt183568
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt073158
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt180563
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BRETT LARGE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1FRANK RODRIGUEZ
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRUSTEE/SECRETARY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0155343
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1164131
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
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/ExplanationTxt5THE FUND USES THE MODIFIED CASH BASIS OF ACCOUNTING. THERE HAS BEEN NO CHANGE IN THE ACCOUNTING METHOD FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF TRUSTEES SELECT THE AUDITOR.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0INT'L ASSOCIATION OF HEAT & FROST INSULATORS & ALLIED WORKERS LOCAL 19
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0390137350
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0A LABOR UNION TO ORGANIZE THE EMPLOYEES IN THE PIPE INSULATING TRADE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0N27W23155 ROUNDY DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PEWAUKEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd053072
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt014400
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1176199
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACTUAL COMP, P/R TAXES & FRINGES
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0HEAT & FROST LOCAL 19
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1HEAT & FROST LOCAL 19
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0K
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1O
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0317759
IRS990/TotalAssetsEOYAmt0314971
IRS990/TotalAssetsGrp/BOYAmt0317759
IRS990/TotalAssetsGrp/EOYAmt0314971
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt041323
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0212806
IRS990/TotalFunctionalExpensesGrp/TotalAmt0254129
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0317759
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0314971
IRS990/TotalOtherCompensationAmt0226345
IRS990/TotalProgramServiceExpensesAmt0212806
IRS990/TotalProgramServiceRevenueAmt0251258
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt083
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0251258
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0251341
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0317759
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0314971
IRS990/TotReportableCompRltdOrgAmt0241996
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0317759
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0314971

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