Civic Intelligence

Heat & Frost Local 25 Joint Apprenticeship & Training Fund

990 • Fiscal year 2023 • EIN 38-2166573

Jun 01, 2022 to May 31, 2023 • Filed on Sep 25, 2023

Organization ProfileN/A
21353 Bridge StreetSouthfield, MI 48034-4910

(248) 352-1850

Siviq Scores

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

Liabilities / Assets

80th percentile

0.04x

Higher debt load relative to assets than 80% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

85th percentile

0.07x

Higher debt load relative to revenue than 85% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Net Margin

10th percentile

-28%

Higher net margin than 10% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

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

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Asset Growth

17th percentile

-14%

Faster asset growth than 17% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

9th percentile

-21%

Faster revenue growth than 9% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets80th percentile

Assets

Down

$282,711

Down $45,440 (-14%) from 2022

Net Assets

Down

$272,022

Down $42,119 (-13%) from 2022

Liabilities

Down

$10,689

Down $3,321 (-24%) from 2022

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin10th percentile

Revenue

Down

$149,288

Down $39,866 (-21%) from 2022

Expenses

Up

$191,407

Up $18,797 (+11%) from 2022

Net Income

Down

-$42,119

Down $58,663 (-355%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth17th percentile

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

$400K$300K$200K$100K$0Assets 2011: $67,943Liabilities 2011: $7,815Net Assets 2011: $60,1282011Assets 2012: $107,779Liabilities 2012: $8,414Net Assets 2012: $99,3652012Assets 2013: $210,490Liabilities 2013: $3,413Net Assets 2013: $207,0772013Assets 2014: $233,965Liabilities 2014: $4,185Net Assets 2014: $229,7802014Assets 2015: $249,156Liabilities 2015: $8,229Net Assets 2015: $240,9272015Assets 2016: $258,573Liabilities 2016: $8,571Net Assets 2016: $250,0022016Assets 2017: $305,232Liabilities 2017: $5,738Net Assets 2017: $299,4942017Assets 2018: $327,370Liabilities 2018: $10,853Net Assets 2018: $316,5172018Assets 2019: $310,358Liabilities 2019: $10,294Net Assets 2019: $300,0642019Assets 2020: $311,473Liabilities 2020: $3,355Net Assets 2020: $308,1182020Assets 2021: $305,721Liabilities 2021: $8,124Net Assets 2021: $297,5972021Assets 2022: $328,151Liabilities 2022: $14,010Net Assets 2022: $314,1412022Assets 2023: $282,711Liabilities 2023: $10,689Net Assets 2023: $272,0222023

Highlighted filing

2023

Assets$282,711
Liabilities$10,689
Net Assets$272,022
Open 2023 Filing

Operations Trend

Revenue Growth9th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $101,612Expenses 2011: $117,583Net Income 2011: -$15,9712011Revenue 2012: $151,876Expenses 2012: $112,639Net Income 2012: $39,2372012Revenue 2013: $218,380Expenses 2013: $110,668Net Income 2013: $107,7122013Revenue 2014: $127,935Expenses 2014: $105,232Net Income 2014: $22,7032014Revenue 2015: $143,949Expenses 2015: $132,802Net Income 2015: $11,1472015Revenue 2016: $145,999Expenses 2016: $136,924Net Income 2016: $9,0752016Revenue 2017: $154,652Expenses 2017: $105,160Net Income 2017: $49,4922017Revenue 2018: $140,974Expenses 2018: $123,951Net Income 2018: $17,0232018Revenue 2019: $136,789Expenses 2019: $153,242Net Income 2019: -$16,4532019Revenue 2020: $132,756Expenses 2020: $124,702Net Income 2020: $8,0542020Revenue 2021: $135,548Expenses 2021: $146,069Net Income 2021: -$10,5212021Revenue 2022: $189,154Expenses 2022: $172,610Net Income 2022: $16,5442022Revenue 2023: $149,288Expenses 2023: $191,407Net Income 2023: -$42,1192023

Highlighted filing

2023

Revenue$149,288
Expenses$191,407
Net Income-$42,119
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2022 to May 31, 2023
Signed
Sep 25, 2023
Return Version
2022v5.0
Gross Receipts
$149,288
Mission and Program Overview

Mission

None

Training of Apprentices

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$314,141$272,022▼ $42,119
Savings and Temporary Cash Investments$201,062$207,564▲ $6,502
Cash and Non-Interest-Bearing Accounts$98,169$51,553▼ $46,616
Accounts Receivable$26,938$21,612▼ $5,326
Prepaid Expenses and Deferred Charges$1,982$1,982→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$328,151$282,711▼ $45,440
Liabilities
Accounts Payable and Accrued Expenses$14,010$10,689▼ $3,321
Total Liabilities$14,010$10,689▼ $3,321
Net Assets / Fund Balance
Total Net Assets Fund Balance$314,141$272,022▼ $42,119
Total Liabilities and Net Assets / Fund Balance$328,151$282,711▼ $45,440

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$33,333$33,333
Buildings$0-$0
Other Land Buildings$0-$0
Land$0-$0
Leasehold Improvements$0-$0
Compensation and Service Providers
Top Officer Pay46th percentile

Board Members and Trustees

NameTitle
Constance VincentTrustee
Corey BashTrustee
David Chudzinski JrTrustee
Eric KiekelbergTrustee
Justin PethkeTrustee
Ken MillsTrustee
Curt McGloneAdministrator
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$142,786
Investment Income
$6,502
Other Revenue
$0
Change in Net Assets
$-42,119

Audited Revenue Reconciliation

Revenue per Audited Statements
$149,288
Total Revenue per Audited Statements
$149,288
Total Revenue per Form 990
$149,288
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$118,493
Salaries, Compensation, and Employee Benefits$72,914
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$67,706$0$0$67,706
Occupancy$22,637$0$0$22,637
Fees for Services Accounting$9,265$0$0$9,265
Other Expenses$8,277$0$0$8,277
Conferences and Meetings$6,609$0$0$6,609
Payroll Taxes$5,208$0$0$5,208
Office Expenses$2,634$0$0$2,634
Insurance$2,163$0$0$2,163
Total Functional Expenses$191,407$0$0$191,407

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$191,407
Total Expenses per Audited Statements$191,407
Total Expenses per Form 990$191,407
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Filing and Contact Details

Filer

Filer Name
Heat & Frost Local 25 Joint Apprenticeship & Training Fund
EIN
38-2166573
Phone
2483521850
Address
21353 Bridge Street, Southfield, MI 48034-4910

Signing Officer

Name
Curt McGlone
Title
Administrator
Phone
2483521850
Signed
2023-09-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Curt McGlone
Formed
1986
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
6
Volunteers
0

Preparer

Firm
Wrubel Wesley & Company Cpas
Address
100 East Big Beaver suite 330, TROY, MI 48083
Preparer
Douglas M Wesley CPA
Phone
2488550337
Supplemental Narrative

Additional Explanations

Pt VI, Line 8B

“Organization has no such committees”

Pt VI, Line 11B

“Board reviews financials statements and review form 990”

Pt VI, Line 19

“Organization is not required to have governing documents or conflict of interest policy. Forms 990 are available to the public.”

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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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IRS990/TotalAssetsGrp/EOYAmt0282711
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0191407
IRS990/TotalFunctionalExpensesGrp/TotalAmt0191407
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014010
IRS990/TotalLiabilitiesEOYAmt010689
IRS990/TotalLiabilitiesGrp/BOYAmt014010
IRS990/TotalLiabilitiesGrp/EOYAmt010689
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0191407
IRS990/TotalProgramServiceRevenueAmt0142786
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0149288
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0149288
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0328151
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0282711
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt021353 Bridge Street
IRS990/USAddress/CityNm0Southfield
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048034
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Curt McGlone
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Administrator
ReturnHeader/BusinessOfficerGrp/PhoneNum02483521850
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-09-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Heat & Frost Local 25 Joint Apprenticeship & Training Fund
ReturnHeader/Filer/BusinessNameControlTxt0HEAT
ReturnHeader/Filer/EIN0382166573
ReturnHeader/Filer/PhoneNum02483521850
ReturnHeader/Filer/USAddress/AddressLine1Txt021353 Bridge Street
ReturnHeader/Filer/USAddress/CityNm0Southfield
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0480344910
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382574238
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WRUBEL WESLEY & COMPANY CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 East Big Beaver suite 330
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TROY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048083
ReturnHeader/PreparerPersonGrp/PhoneNum02488550337
ReturnHeader/PreparerPersonGrp/PreparationDt02024-03-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Douglas M Wesley CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-03-21T07:56:34-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Curt
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0McGlone
ReturnHeader/TaxPeriodBeginDt02022-06-01
ReturnHeader/TaxPeriodEndDt02023-05-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$282,711
Liabilities
$10,689
Net assets
$272,022
Revenue
$149,288
Expenses
$191,407
Net income
-$42,119
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023Detailed filing. Detailed filing data is available for this year.$2.83$0.11$2.72$1.49$1.91$0.42
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.28$0.14$3.14$1.89$1.73$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.06$0.08$2.98$1.36$1.46$0.11
2020Summary only. Only limited summary data is available for this year.$3.11$0.03$3.08$1.33$1.25$0.08
2019Summary only. Only limited summary data is available for this year.$3.10$0.10$3.00$1.37$1.53$0.16
2018Summary only. Only limited summary data is available for this year.$3.27$0.11$3.17$1.41$1.24$0.17
2017Summary only. Only limited summary data is available for this year.$3.05$0.06$2.99$1.55$1.05$0.49
2016Summary only. Only limited summary data is available for this year.$2.59$0.09$2.50$1.46$1.37$0.09
2015Summary only. Only limited summary data is available for this year.$2.49$0.08$2.41$1.44$1.33$0.11
2014Summary only. Only limited summary data is available for this year.$2.34$0.04$2.30$1.28$1.05$0.23
2013Summary only. Only limited summary data is available for this year.$2.10$0.03$2.07$2.18$1.11$1.08
2012Summary only. Only limited summary data is available for this year.$1.08$0.08$0.99$1.52$1.13$0.39
2011Summary only. Only limited summary data is available for this year.$0.68$0.08$0.60$1.02$1.18$0.16
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)5 • <$500k nonprofits