Civic Intelligence

Intl Assoc Heat & Frost-Local #75

EIN 35-6076915 • 501(c)5 • South Bend, IN

Profile

To provide education and training for apprentice members of the organization and local union 75.

4614 S Burnett DrSouth Bend, IN 46614
Siviq Scores

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

Liabilities / Assets

54th percentile

0.01x

Higher debt load relative to assets than 54% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

34th percentile

0.00x

Higher debt load relative to revenue than 34% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2020

Net Margin

11th percentile

-9.8%

Higher net margin than 11% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

45th percentile

$72,800

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2020

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Assets

Down

$478,454

Down $187,366 (-28%) from 2012

Liabilities

Up

$4,871

Up $2,891 (+146%) from 2012

Net Assets

Down

$473,583

Down $190,257 (-29%) from 2012

Revenue

$2,304,220

No earlier filing loaded for comparison.

Expenses

Up

$2,530,979

Up $891,016 (+54%) from 2012

Net Income

-$226,759

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $887,996Liabilities 2010: $3,436Net Assets 2010: $884,5602010Assets 2011: $799,702Liabilities 2011: $2,586Net Assets 2011: $797,1162011Assets 2012: $665,820Liabilities 2012: $1,980Net Assets 2012: $663,8402012Assets 2020: $478,454Liabilities 2020: $4,871Net Assets 2020: $473,5832020

Highlighted filing

2020

Assets$478,454
Liabilities$4,871
Net Assets$473,583

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,029,6382010Expenses 2011: $1,795,2362011Expenses 2012: $1,639,9632012Revenue 2020: $2,304,220Expenses 2020: $2,530,979Net Income 2020: -$226,7592020

Highlighted filing

2020

Revenue$2,304,220
Expenses$2,530,979
Net Income-$226,759

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Mar 17, 2021
Return Version
2020v4.0
Gross Receipts
$2,304,220
Mission and Program Overview

Mission

To provide education and training for apprentice members of the organization and local union 75.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$700,192$477,910▼ $222,282
Total Assets$700,342$478,454▼ $221,888
Other Assets Total$150$544▲ $394
Liabilities
Accounts Payable and Accrued Expenses$90$4,871▲ $4,781
Total Liabilities$90$4,871▲ $4,781
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$700,252$473,583▼ $226,669
Total Net Assets Fund Balance$700,252$473,583▼ $226,669
Total Liabilities and Net Assets / Fund Balance$700,342$478,454▼ $221,888

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$8,226$8,226
Other Land Buildings-$612$612
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Andrew MillerBusiness MgrFT$72,800$72,800
Andrew RegnierPresidentFT$66,560$66,560
Michael YarbroughDirector-$6,368$6,368
Anton SimsFinancial Se-$256$256

Board Members and Trustees

NameTitle
Jeremy LindBoard Member
Justin RichardsBoard Member
Randy ZawackiBoard Member
Ted RodgersBoard Member
Ty GruelichBoard Member
James CoonTrustee
Jordan CrockemRecording Se
Shawn KuhlSgt at Arms
Miles DrakeVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,304,023
Program Service Revenue
$0
Investment Income
$197
Other Revenue
$0
All Other Contributions
$21,539
Change in Net Assets
$-226,759
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$389,549
Salaries, Compensation, and Employee Benefits$273,262
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$1,868,168--$1,868,168
Current Officers, Directors, Trustees, and Key Employees$97,810$48,174-$145,984
Pension Plan Contributions$54,506$36,337-$90,843
All Other Expenses$55,629$16,236-$71,865
Insurance$40,929--$40,929
Other Salaries and Wages-$23,136-$23,136
Other Expenses$17,570--$17,570
Travel$13,414--$13,414
Payroll Taxes$8,910$4,389-$13,299
Office Expenses-$7,957-$7,957
Occupancy$6,255--$6,255
Fees for Services Accounting$5,860--$5,860
Advertising-$957-$957
Total Functional Expenses$2,393,793$137,186$0$2,530,979
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
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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, Page 6, Part VI

The members of the organization consist of apprentice and mechanics. The mechanics have voting rights and the apprentice members have non voting rights. The organization has election for board members and officers every year.

Form 990, Page 6, Part VI, Line 6

The members of the organization consist of apprentice and mechanics. The mechanics have voting rights and the apprentice members have non voting rights. The organization has election for board members and officers evey year.

Form 990, Page 6, Part VI, Line 7A

Election was held in december 2020.

Form 990, Page 6, Part VI, Line 11B

The form 990 is reviewed by the board before filing with the federal and state taxing authorities

Form 990, Page 6, Part VI, Line 12C

The policy is reviewed at least annually with all employees and board memb ers. Every employee and board member is informed that any actual or poten tial conflict of interest be appropriately and timely disclosed.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
International Association of Heat &
EIN
35-6076915
Phone
5742821650
Address
4614 S BURNETT DR, SOUTH BEND, IN 46614

Signing Officer

Name
Anton Sims
Title
Financial Secretary
Phone
5742821650
Signed
2021-03-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anton Sims
Formed
1923
Legal Domicile
In
Voting Board Members
13
Independent Board Members
7
Employees
8

Preparer

Firm
Aranowski & Company
Address
212 E LASALLE AVE STE 220, SOUTH BEND, IN 46617-3562
Preparer
David P Aranowski CPA
Phone
5742894821
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS OF THE ORGANIZATION CONSIST OF APPRENTICE AND MECHANICS. THE MECHANICS HAVE VOTING RIGHTS AND THE APPRENTICE MEMBERS HAVE NON VOTING RIGHTS. THE ORGANIZATION HAS ELECTION FOR BOARD MEMBERS AND OFFICERS EVERY YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF THE ORGANIZATION CONSIST OF APPRENTICE AND MECHANICS. THE MECHANICS HAVE VOTING RIGHTS AND THE APPRENTICE MEMBERS HAVE NON VOTING RIGHTS. THE ORGANIZATION HAS ELECTION FOR BOARD MEMBERS AND OFFICERS EVEY YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ELECTION WAS HELD IN DECEMBER 2020.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED BY THE BOARD BEFORE FILING WITH THE FEDERAL AND STATE TAXING AUTHORITIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE POLICY IS REVIEWED AT LEAST ANNUALLY WITH ALL EMPLOYEES AND BOARD MEMB ERS. EVERY EMPLOYEE AND BOARD MEMBER IS INFORMED THAT ANY ACTUAL OR POTEN TIAL CONFLICT OF INTEREST BE APPROPRIATELY AND TIMELY DISCLOSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANTON SIMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL SECRETARY
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ReturnHeader/BusinessOfficerGrp/SignatureDt02021-03-17
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ReturnHeader/Filer/BusinessNameControlTxt0INTE
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ARANOWSKI & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0212 E LASALLE AVE STE 220
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0466173562
ReturnHeader/PreparerPersonGrp/PhoneNum05742894821
ReturnHeader/PreparerPersonGrp/PreparationDt02021-03-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID P ARANOWSKI CPA
ReturnHeader/ReturnTs02021-04-28T07:43:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ANTON
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SIMS
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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