Civic Intelligence

Intl Assn Heat & Frost Insulators

EIN 51-0080312 • 501(c)5 • New Castle, DE

Profile

LABOR UNION

1188 River RoadNew Castle, DE 19720-5106

n/A

Siviq Scores

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

Liabilities / Assets

49th percentile

0.01x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

51st percentile

0.01x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Net Margin

90th percentile

35%

Higher net margin than 90% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

59th percentile

$121,900

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 15.4% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Asset Growth

82nd percentile

18%

Faster asset growth than 82% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

75th percentile

16%

Faster revenue growth than 75% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,798,552

Up $278,313 (+18%) from 2024

Liabilities

Up

$11,050

Up $2,664 (+32%) from 2024

Net Assets

Up

$1,787,502

Up $275,649 (+18%) from 2024

Revenue

Up

$789,845

Up $108,437 (+16%) from 2024

Expenses

Down

$514,196

Down $32,062 (-5.9%) from 2024

Net Income

Up

$275,649

Up $140,499 (+104%) from 2024

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $742,695Liabilities 2010: $0Net Assets 2010: $742,6952010Assets 2011: $652,871Liabilities 2011: $0Net Assets 2011: $652,8712011Assets 2012: $501,521Liabilities 2012: $1,179Net Assets 2012: $500,3422012Assets 2013: $479,133Liabilities 2013: $33,687Net Assets 2013: $445,4462013Assets 2014: $290,655Liabilities 2014: $26,135Net Assets 2014: $264,5202014Assets 2015: $445,100Liabilities 2015: $36,994Net Assets 2015: $408,1062015Assets 2016: $584,827Liabilities 2016: $23,194Net Assets 2016: $561,6332016Assets 2017: $749,764Liabilities 2017: $21,314Net Assets 2017: $728,4502017Assets 2018: $976,974Liabilities 2018: $15,747Net Assets 2018: $961,2272018Assets 2019: $1,238,660Liabilities 2019: $16,263Net Assets 2019: $1,222,3972019Assets 2020: $1,265,406Liabilities 2020: $17,247Net Assets 2020: $1,248,1592020Assets 2021: $1,351,956Liabilities 2021: $18,050Net Assets 2021: $1,333,9062021Assets 2022: $1,305,718Liabilities 2022: $15,343Net Assets 2022: $1,290,3752022Assets 2023: $1,392,659Liabilities 2023: $15,956Net Assets 2023: $1,376,7032023Assets 2024: $1,520,239Liabilities 2024: $8,386Net Assets 2024: $1,511,8532024Assets 2025: $1,798,552Liabilities 2025: $11,050Net Assets 2025: $1,787,5022025

Highlighted filing

2025

Assets$1,798,552
Liabilities$11,050
Net Assets$1,787,502

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $543,1672010Expenses 2011: $589,3472011Expenses 2012: $546,0852012Revenue 2013: $413,646Expenses 2013: $468,540Net Income 2013: -$54,8942013Revenue 2014: $435,842Expenses 2014: $615,267Net Income 2014: -$179,4252014Revenue 2015: $721,565Expenses 2015: $577,885Net Income 2015: $143,6802015Revenue 2016: $596,766Expenses 2016: $443,239Net Income 2016: $153,5272016Revenue 2017: $647,354Expenses 2017: $480,537Net Income 2017: $166,8172017Revenue 2018: $775,913Expenses 2018: $543,141Net Income 2018: $232,7722018Revenue 2019: $863,018Expenses 2019: $601,848Net Income 2019: $261,1702019Revenue 2020: $573,651Expenses 2020: $547,889Net Income 2020: $25,7622020Revenue 2021: $639,912Expenses 2021: $554,165Net Income 2021: $85,7472021Revenue 2022: $561,002Expenses 2022: $604,533Net Income 2022: -$43,5312022Revenue 2023: $708,897Expenses 2023: $622,569Net Income 2023: $86,3282023Revenue 2024: $681,408Expenses 2024: $546,258Net Income 2024: $135,1502024Revenue 2025: $789,845Expenses 2025: $514,196Net Income 2025: $275,6492025

Highlighted filing

2025

Revenue$789,845
Expenses$514,196
Net Income$275,649

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.80$0.01$1.79$0.79$0.51$0.28
2024Detailed filing. Detailed filing data is available for this year.$1.52$0.01$1.51$0.68$0.55$0.14
2023Detailed filing. Detailed filing data is available for this year.$1.39$0.02$1.38$0.71$0.62$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.31$0.02$1.29$0.56$0.60$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.35$0.02$1.33$0.64$0.55$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.27$0.02$1.25$0.57$0.55$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.24$0.02$1.22$0.86$0.60$0.26
2018Detailed filing. Detailed filing data is available for this year.$0.98$0.02$0.96$0.78$0.54$0.23
2017Detailed filing. Detailed filing data is available for this year.$0.75$0.02$0.73$0.65$0.48$0.17
2016Detailed filing. Detailed filing data is available for this year.$0.58$0.02$0.56$0.60$0.44$0.15
2015Detailed filing. Detailed filing data is available for this year.$0.45$0.04$0.41$0.72$0.58$0.14
2014Detailed filing. Detailed filing data is available for this year.$0.29$0.03$0.26$0.44$0.62$0.18
2013Detailed filing. Detailed filing data is available for this year.$0.48$0.03$0.45$0.41$0.47$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.00$0.50$0.55
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.00$0.65$0.59
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.00$0.74$0.54
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 4, 2026
Return Version
2025v4.0
Gross Receipts
$789,845
Mission and Program Overview

Mission

LABOR UNION

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$853,747$905,146▲ $51,399
Cash and Non-Interest-Bearing Accounts$621,021$848,972▲ $227,951
Land, Buildings, and Equipment, Net$45,471$44,434▼ $1,037
Total Assets$1,520,239$1,798,552▲ $278,313
Liabilities
Other Liabilities$8,386$11,050▲ $2,664
Total Liabilities$8,386$11,050▲ $2,664
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,511,853$1,787,502▲ $275,649
Total Net Assets Fund Balance$1,511,853$1,787,502▲ $275,649
Total Liabilities and Net Assets / Fund Balance$1,520,239$1,798,552▲ $278,313

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$34,434$73,832$108,266
Equipment$0$21,281$21,281
Land$10,000-$10,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Preston SmithBusiness ManagerFT$121,900$121,900
Tyler HensonTreasurerPT$13,406$13,406
Matt WilliamsFin SecretaryPT$13,059$13,059
Deacon MyersPresident-$2,674$2,674
Matthew RyanVice President-$312$312

Board Members and Trustees

NameTitle
James McgeochEboard
Jimmy Ryan IiiEboard
Pat KirkleyEboard
Robert BurrisEboard
Tyler HensonEboard
Willard ShetzlerEboard
William TaylorEboard
Jairo PinedaTrustee
Kyle DaughtonTrustee
Pat KirkleyTrustee
Scott MartinTrustee
Jeff JacksonRecording Secretary
Steve MarisSergeant at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$748,481
Program Service Revenue
$0
Investment Income
$31,924
Other Revenue
$9,440
Change in Net Assets
$275,649
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$256,135
Other Expenses$241,588
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$151,351$0$0$151,351
Payments to Affiliates$131,119$0$0$131,119
Other Employee Benefits$93,012$0$0$93,012
Office Expenses$25,247$0$0$25,247
Fees for Services Other$16,889$0$0$16,889
Benefits to Members$16,473--$16,473
Advertising$14,900$0$0$14,900
Fees for Services Accounting$14,246$0$0$14,246
Payroll Taxes$11,772$0$0$11,772
Insurance$9,277$0$0$9,277
Fees for Services Legal$6,800$0$0$6,800
Fees for Services Lobbying$4,800$0$0$4,800
Conferences and Meetings$3,712$0$0$3,712
Depreciation Depletion$1,037$0$0$1,037
Other Expenses$25$0$0$25
Total Functional Expenses$514,196$0$0$514,196
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$4,800
Section 527 Activity Spending$4,800
Total Exempt Function Spending$4,800
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$11,050
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
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Intl Assn Heat & Frost Insulators
EIN
51-0080312
Phone
3023284203
Address
1188 RIVER ROAD, NEW CASTLE, DE 19720-5106
Doing Business As
Local 42 Awia

Signing Officer

Name
Deacon Myers
Title
President
Phone
3023284203
Signed
2026-02-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deacon Myers
Formed
1965
Legal Domicile
De
Voting Board Members
112
Independent Board Members
0
Employees
5
Volunteers
10

Preparer

Firm
Michael F Hubik
Address
202 COUNTRY CLUB DR, WILMINGTON, DE 19803
Preparer
Michael F Hubik
Phone
3026557897
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

The organization has members who have the power to elect other members of the governing body

Pt VI, Line 7A

The organization has members who have the power to elect other members of the governing body

Pt VI, Line 7B

The organization has members who have the power to elect other members of the governing body

Pt VI, Line 8B

MEETINGS ARE DOCUMENTED

Pt VI, Line 11B

Form is reviewed by treasurer and president

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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/Form990PartVIISectionAGrp/TitleTxt6EBOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt10FIN SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt11RECORDING SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt12SERGEANT AT ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt13BUSINESS MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
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IRS990/FormationYr01965
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IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt0112
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0789845
IRS990/GrossRentsGrp/RealAmt08000
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IRS990/IncludeFIN48FootnoteInd0false
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt044434
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0748481
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0LABOR UNION
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IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01511853
IRS990/NetAssetsOrFundBalancesEOYAmt01787502
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt08000
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt08000
IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01787502
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt025247
IRS990/OfficeExpensesGrp/TotalAmt025247
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt093012
IRS990/OtherExpensesGrp/Desc0LOCAL CHARITIES
IRS990/OtherExpensesGrp/Desc1REAL ESTATE TAXES
IRS990/OtherExpensesGrp/Desc2ASSESSMENTS
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IRS990/OtherExpensesGrp/FundraisingAmt20
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IRS990/OtherExpensesGrp/ProgramServicesAmt113211
IRS990/OtherExpensesGrp/ProgramServicesAmt225
IRS990/OtherExpensesGrp/TotalAmt0325
IRS990/OtherExpensesGrp/TotalAmt113211
IRS990/OtherExpensesGrp/TotalAmt225
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IRS990/OtherLiabilitiesGrp/EOYAmt011050
IRS990/OtherRevenueMiscGrp/BusinessCd0561000
IRS990/OtherRevenueMiscGrp/Desc0DUES ASSESSMENTS
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01440
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01440
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IRS990/PartialLiquidationInd0false
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IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
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IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
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IRS990/PayrollTaxesGrp/TotalAmt011772
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IRS990/PrincipalOfficerNm0DEACON MYERS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt022364
IRS990/PYContributionsGrantsAmt0643629
IRS990/PYInvestmentIncomeAmt028139
IRS990/PYOtherExpensesAmt0234149
IRS990/PYOtherRevenueAmt09640
IRS990/PYRevenuesLessExpensesAmt0135150
IRS990/PYSalariesCompEmpBnftPaidAmt0289745
IRS990/PYTotalExpensesAmt0546258
IRS990/PYTotalRevenueAmt0681408
IRS990/ReconcilationRevenueExpnssAmt0275649
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0905146
IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleC/Expended527ActivitiesAmt04800
IRS990ScheduleC/Form1120POLFiledInd0true
IRS990ScheduleC/InternalFundsContributedAmt00
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/PoliticalExpendituresAmt04800
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0DONATIONS TO AFFILIATES AND PARTISAN LOCAL ELECTIONS
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt I-A Line 1
IRS990ScheduleC/TotalExemptFunctionExpendAmt04800
IRS990ScheduleC/VolunteerHoursCnt00
IRS990ScheduleD/BuildingsGrp/BookValueAmt034434
IRS990ScheduleD/BuildingsGrp/DepreciationAmt073832
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0108266
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021281
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt021281
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt011050
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt044434
IRS990ScheduleD/TotalLiabilityAmt011050
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS WHO HAVE THE POWER TO ELECT OTHER MEMBERS OF THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS WHO HAVE THE POWER TO ELECT OTHER MEMBERS OF THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS MEMBERS WHO HAVE THE POWER TO ELECT OTHER MEMBERS OF THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEETINGS ARE DOCUMENTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM IS REVIEWED BY TREASURER AND PRESIDENT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 11b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01520239
IRS990/TotalAssetsEOYAmt01798552
IRS990/TotalAssetsGrp/BOYAmt01520239
IRS990/TotalAssetsGrp/EOYAmt01798552
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0748481
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0514196
IRS990/TotalFunctionalExpensesGrp/TotalAmt0514196
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08386
IRS990/TotalLiabilitiesEOYAmt011050
IRS990/TotalLiabilitiesGrp/BOYAmt08386
IRS990/TotalLiabilitiesGrp/EOYAmt011050

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