Civic Intelligence

International Association of Heat & Frost Insulators & Allied Workers

990 • Fiscal year 2022 • EIN 72-0457201

Jan 01, 2022 to May 31, 2022 • Filed on Apr 03, 2023

2001 Veterans Blvd 200Kenner, LA 70062

(504) 468-9598

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2022

Liabilities / Revenue

55th percentile

0.00x

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

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Net Margin

1st percentile

-265%

Higher net margin than 1% of similar nonprofits.

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

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.

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

2022 filings • 501(c)5 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

1st percentile

-75%

Faster revenue growth than 1% of similar nonprofits.

2022 filings • 501(c)5 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$0

Down $51,623 (-100%) from 2021

Net Assets

Down

$0

Down $51,623 (-100%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Down

$6,059

Down $18,515 (-75%) from 2021

Expenses

Down

$22,098

Down $20,432 (-48%) from 2021

Net Income

Up

-$16,039

Up $1,917 (+11%) from 2021

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2012: $70,540Liabilities 2012: $0Net Assets 2012: $70,5402012Assets 2013: $51,347Liabilities 2013: $1,886Net Assets 2013: $49,4612013Assets 2014: $73,242Liabilities 2014: $3,729Net Assets 2014: $69,5132014Assets 2015: $59,323Liabilities 2015: $1,027Net Assets 2015: $58,2962015Assets 2016: $63,072Liabilities 2016: $566Net Assets 2016: $62,5062016Assets 2017: $48,852Liabilities 2017: $970Net Assets 2017: $47,8822017Assets 2020: $69,579Liabilities 2020: $0Net Assets 2020: $69,5792020Assets 2021: $51,623Liabilities 2021: $0Net Assets 2021: $51,6232021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2022

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2012: $79,673Expenses 2012: $53,034Net Income 2012: $26,6392012Revenue 2013: $53,283Expenses 2013: $74,362Net Income 2013: -$21,0792013Revenue 2014: $137,639Expenses 2014: $117,587Net Income 2014: $20,0522014Revenue 2015: $144,314Expenses 2015: $155,531Net Income 2015: -$11,2172015Revenue 2016: $85,628Expenses 2016: $81,418Net Income 2016: $4,2102016Revenue 2017: $49,597Expenses 2017: $64,221Net Income 2017: -$14,6242017Revenue 2020: $85,655Expenses 2020: $85,914Net Income 2020: -$2592020Revenue 2021: $24,574Expenses 2021: $42,530Net Income 2021: -$17,9562021Revenue 2022: $6,059Expenses 2022: $22,098Net Income 2022: -$16,0392022

Highlighted filing

2022

Revenue$6,059
Expenses$22,098
Net Income-$16,039
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to May 31, 2022
Signed
Apr 3, 2023
Return Version
2022v5.0
Gross Receipts
$6,059
Mission and Program Overview

Mission

Insulator labor union representing members for contract negotiations for wages, safety, training, health & pension benefits.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$29,121$0▼ $29,121
Cash and Non-Interest-Bearing Accounts$22,502$0▼ $22,502
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$51,623$0▼ $51,623
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$51,623--
Total Net Assets Fund Balance$51,623$0▼ $51,623
Total Liabilities and Net Assets / Fund Balance$51,623$0▼ $51,623
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kristopher ComeauxTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,455
Investment Income
$4
Other Revenue
$2,600
Change in Net Assets
$-16,039
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$22,098
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
Fees for Services Legal---$8,602
Occupancy---$5,000
Fees for Services Accounting---$3,711
Other Expenses---$3,680
Office Expenses---$1,045
Information Technology---$60
Total Functional Expenses$0$0$0$22,098
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
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The irs 990 was reviewed by the secretary treasurer. The irs 990 was signed by the secretry treasurer.

Form 990, Part VI, Section C, Line 19

Entity will supply to requests for irs tax exempt documents by physical appearence at the local office. Any request for tax exempt information will be supplied in paper format.

Filing and Contact Details

Filer

Filer Name
Insulators Local 112
EIN
72-0457201
Phone
5044689598
Address
2001 VETERANS BLVD 200, KENNER, LA 70062

Signing Officer

Name
Kristopher Comeaux
Title
Treasurer
Signed
2023-04-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristopher Comeaux
Legal Domicile
La
Voting Board Members
1
Independent Board Members
0
Employees
0

Preparer

Firm
Ted Soileau CPA LLC
Address
429 GOVERNMENT ST FL 2, BATON ROUGE, LA 70802
Preparer
Ted A Soileau
Phone
2257667910
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

Organization terminated and transferred its assets to insulators local 53, fid # 72-0184645 effective 5.31.2022. Insulators local 53 is a tax exempt 501 (c)(5) labor organization.

Form 990, Part XI, Line 9

Transfer of assets = -$7263

Part XI - Equity Transfer

Out of an abundance of caution, the entity has terminated and transferred all of its assets to a brother/sister local that is also tax exempt 501 (c)(5) entity. The entity is international association of heat & frost insulators local # 53, ein # 72-0184645, located at 2001 veterans blvd., suite 200, kenner, la 70062. The operations and representation of them membership of local 112 are now being handled by local 53. The merger documents set the effective date of the transfer of membership to be 4/1/2022, but the final date of financial transactions occurred on 5/26/2022 when the equity transfer of funds from local 112 to local 53 was written. The 5/31/2022 bank statement reflects all checks & deposits cleared the bank by 5/31/2022 and the bank account was closed out on 5/31/2022.

Raw XML Appendix332 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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IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
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IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt06059
IRS990/GrossRentsGrp/PersonalAmt02600
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt060
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
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IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt04
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IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
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IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
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IRS990/LegalDomicileStateCd0LA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt051623
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
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IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt02600
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt02600
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt05000
IRS990/OfficeExpensesGrp/TotalAmt01045
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-7263
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0PER CAPITA TAX
IRS990/OtherExpensesGrp/TotalAmt03680
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IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
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IRS990/PoliticalCampaignActyInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION TERMINATED AND TRANSFERRED ITS ASSETS TO INSULATORS LOCAL 53, FID # 72-0184645 EFFECTIVE 5.31.2022. INSULATORS LOCAL 53 IS A TAX EXEMPT 501 (C)(5) LABOR ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE IRS 990 WAS REVIEWED BY THE SECRETARY TREASURER. THE IRS 990 WAS SIGNED BY THE SECRETRY TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ENTITY WILL SUPPLY TO REQUESTS FOR IRS TAX EXEMPT DOCUMENTS BY PHYSICAL APPEARENCE AT THE LOCAL OFFICE. ANY REQUEST FOR TAX EXEMPT INFORMATION WILL BE SUPPLIED IN PAPER FORMAT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRANSFER OF ASSETS = -$7263
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OUT OF AN ABUNDANCE OF CAUTION, THE ENTITY HAS TERMINATED AND TRANSFERRED ALL OF ITS ASSETS TO A BROTHER/SISTER LOCAL THAT IS ALSO TAX EXEMPT 501 (C)(5) ENTITY. THE ENTITY IS INTERNATIONAL ASSOCIATION OF HEAT & FROST INSULATORS LOCAL # 53, EIN # 72-0184645, LOCATED AT 2001 VETERANS BLVD., SUITE 200, KENNER, LA 70062. THE OPERATIONS AND REPRESENTATION OF THEM MEMBERSHIP OF LOCAL 112 ARE NOW BEING HANDLED BY LOCAL 53. THE MERGER DOCUMENTS SET THE EFFECTIVE DATE OF THE TRANSFER OF MEMBERSHIP TO BE 4/1/2022, BUT THE FINAL DATE OF FINANCIAL TRANSACTIONS OCCURRED ON 5/26/2022 WHEN THE EQUITY TRANSFER OF FUNDS FROM LOCAL 112 TO LOCAL 53 WAS WRITTEN. THE 5/31/2022 BANK STATEMENT REFLECTS ALL CHECKS & DEPOSITS CLEARED THE BANK BY 5/31/2022 AND THE BANK ACCOUNT WAS CLOSED OUT ON 5/31/2022.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XI - EQUITY TRANSFER
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0720184645
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IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt022098
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt051623
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalProgramServiceRevenueAmt03455
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06059
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06059
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt051623
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TransactionWithControlEntInd0true
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt02001 VETERANS BLVD 200
IRS990/USAddress/CityNm0KENNER
IRS990/USAddress/StateAbbreviationCd0LA
IRS990/USAddress/ZIPCd070062
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KRISTOPHER COMEAUX
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INSULATORS LOCAL 112
ReturnHeader/Filer/BusinessNameControlTxt0INSU
ReturnHeader/Filer/EIN0720457201
ReturnHeader/Filer/PhoneNum05044689598
ReturnHeader/Filer/USAddress/AddressLine1Txt02001 VETERANS BLVD 200
ReturnHeader/Filer/USAddress/CityNm0KENNER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd070062
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0451621265
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TED SOILEAU CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0429 GOVERNMENT ST FL 2
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BATON ROUGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd070802
ReturnHeader/PreparerPersonGrp/PhoneNum02257667910
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Ted A Soileau
ReturnHeader/ReturnTs02023-04-03T09:20:35-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KRISTOPHER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0COMEAUX
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-05-31
ReturnHeader/TaxYr02022

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