Civic Intelligence

International Association of Heat & Frost Insulators & Allied Workers

EIN 91-0617900 • 501(c)5 • Spokane, WA

Profile

The object of the international association of heat and frost insulators and allied workers shall be to assist its membership in securing employment, to defend their rights and advance their interests as working men and women, and by education and co-operation, raise them to that position in society to which they are justly entitled.

3919 E Main AvenueSpokane, WA 99202

n/A

Siviq Scores

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

Liabilities / Assets

39th percentile

0.00x

Higher debt load relative to assets than 39% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

37th percentile

0.00x

Higher debt load relative to revenue than 37% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

81st percentile

25%

Higher net margin than 81% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

57th percentile

$115,489

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

83rd percentile

19%

Faster asset growth than 83% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

48%

Faster revenue growth than 93% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,662,041

Up $262,346 (+19%) from 2023

Liabilities

Up

$3,750

Up $2,885 (+334%) from 2023

Net Assets

Up

$1,658,291

Up $259,461 (+19%) from 2023

Revenue

Up

$1,137,509

Up $371,298 (+48%) from 2023

Expenses

Up

$847,511

Up $42,378 (+5.3%) from 2023

Net Income

Up

$289,998

Up $328,920 (+845%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $1,329,355Liabilities 2011: $0Net Assets 2011: $1,329,3552011Assets 2012: $1,187,089Liabilities 2012: -$866Net Assets 2012: $1,187,9552012Assets 2013: $1,331,084Liabilities 2013: -$1,685Net Assets 2013: $1,332,7692013Assets 2014: $1,251,505Liabilities 2014: $0Net Assets 2014: $1,251,5052014Assets 2015: $1,545,161Liabilities 2015: $4,066Net Assets 2015: $1,541,0952015Assets 2016: $1,350,416Liabilities 2016: $0Net Assets 2016: $1,350,4162016Assets 2017: $1,415,272Liabilities 2017: $0Net Assets 2017: $1,415,2722017Assets 2018: $1,575,480Liabilities 2018: $0Net Assets 2018: $1,575,4802018Assets 2019: $1,918,675Liabilities 2019: $0Net Assets 2019: $1,918,6752019Assets 2020: $2,029,467Liabilities 2020: $164Net Assets 2020: $2,029,3032020Assets 2021: $2,054,607Liabilities 2021: $192Net Assets 2021: $2,054,4152021Assets 2022: $1,408,239Liabilities 2022: $308Net Assets 2022: $1,407,9312022Assets 2023: $1,399,695Liabilities 2023: $865Net Assets 2023: $1,398,8302023Assets 2024: $1,662,041Liabilities 2024: $3,750Net Assets 2024: $1,658,2912024

Highlighted filing

2024

Assets$1,662,041
Liabilities$3,750
Net Assets$1,658,291

Operations Trend

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

$1.5M$1.0M$500K$0-$500K-$1.0MRevenue 2011: $867,616Expenses 2011: $1,153,189Net Income 2011: -$285,5732011Expenses 2012: $1,051,3952012Revenue 2013: $1,117,167Expenses 2013: $978,518Net Income 2013: $138,6492013Revenue 2014: $862,289Expenses 2014: $926,259Net Income 2014: -$63,9702014Revenue 2015: $1,138,490Expenses 2015: $856,149Net Income 2015: $282,3412015Revenue 2016: $745,902Expenses 2016: $936,581Net Income 2016: -$190,6792016Revenue 2017: $1,045,713Expenses 2017: $980,857Net Income 2017: $64,8562017Revenue 2018: $1,067,395Expenses 2018: $907,187Net Income 2018: $160,2082018Revenue 2019: $1,127,407Expenses 2019: $849,853Net Income 2019: $277,5542019Revenue 2020: $928,888Expenses 2020: $907,005Net Income 2020: $21,8832020Revenue 2021: $971,142Expenses 2021: $875,898Net Income 2021: $95,2442021Revenue 2022: $431,307Expenses 2022: $943,655Net Income 2022: -$512,3482022Revenue 2023: $766,211Expenses 2023: $805,133Net Income 2023: -$38,9222023Revenue 2024: $1,137,509Expenses 2024: $847,511Net Income 2024: $289,9982024

Highlighted filing

2024

Revenue$1,137,509
Expenses$847,511
Net Income$289,998

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.66$0.00$1.66$1.14$0.85$0.29
2023Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.40$0.77$0.81$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.41$0.00$1.41$0.43$0.94$0.51
2021Detailed filing. Detailed filing data is available for this year.$2.05$0.00$2.05$0.97$0.88$0.10
2020Detailed filing. Detailed filing data is available for this year.$2.03$0.00$2.03$0.93$0.91$0.02
2019Summary only. Only limited summary data is available for this year.$1.92$0.00$1.92$1.13$0.85$0.28
2018Summary only. Only limited summary data is available for this year.$1.58$0.00$1.58$1.07$0.91$0.16
2017Summary only. Only limited summary data is available for this year.$1.42$0.00$1.42$1.05$0.98$0.06
2016Summary only. Only limited summary data is available for this year.$1.35$0.00$1.35$0.75$0.94$0.19
2015Summary only. Only limited summary data is available for this year.$1.55$0.00$1.54$1.14$0.86$0.28
2014Detailed filing. Detailed filing data is available for this year.$1.25$0.00$1.25$0.86$0.93$0.06
2013Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.33$1.12$0.98$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.00$1.19$1.05
2011Summary only. Only limited summary data is available for this year.$1.33$0.00$1.33$0.87$1.15$0.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Dec 10, 2025
Return Version
2024v5.0
Gross Receipts
$1,514,279
Mission and Program Overview

Mission

To represent members in the insulation and asbestos trades by providing opportunities for employment and securing better wages, hours, benefits and working conditions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$998,822$1,084,287▲ $85,465
Savings and Temporary Cash Investments$213,406$409,864▲ $196,458
Cash and Non-Interest-Bearing Accounts$163,300$153,391▼ $9,909
Land, Buildings, and Equipment, Net$24,167$14,499▼ $9,668
Total Assets$1,399,695$1,662,041▲ $262,346
Liabilities
Accounts Payable and Accrued Expenses$865$3,750▲ $2,885
Total Liabilities$865$3,750▲ $2,885
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,398,830$1,658,291▲ $259,461
Total Net Assets Fund Balance$1,398,830$1,658,291▲ $259,461
Total Liabilities and Net Assets / Fund Balance$1,399,695$1,662,041▲ $262,346

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$14,499$33,835$48,334
Equipment-$7,437$7,437
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rory HomesBusiness ManFT$108,597$6,892$115,489
Brian HomesTrusteeFT$90,501-$90,501
Sonny SandrettoTrusteeFT$90,501-$90,501
Andrew RichmanVice Preside--$81,689$81,689
Don HenkinsE Board Memb-$1,200-$1,200
Tsibxwm MouaTrustee-$600-$600
Michael GarrahanTrustee-$150-$150

Board Members and Trustees

NameTitle
Stephen BowdishPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$935,499
Investment Income
$56,434
Other Revenue
$145,576
Change in Net Assets
$289,998

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,118,482
Revenue Not Reported on Financial Statements
$19,027
Other Revenue Adjustments
$19,027
Total Revenue per Audited Statements
$1,118,482
Total Revenue per Form 990
$1,137,509
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$536,810
Other Expenses$300,701
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$210,022$81,675-$291,697
Other Employee Benefits$141,159$54,895-$196,054
Payroll Taxes$25,278$9,830-$35,108
Travel$26,245--$26,245
Office Expenses$10,355$4,027-$14,382
Fees for Services Accounting-$13,981-$13,981
Other Salaries and Wages$10,045$3,906-$13,951
Occupancy$9,010$3,503-$12,513
Benefits to Members$10,000--$10,000
Fees for Services Other-$9,693-$9,693
Depreciation Depletion$6,960$2,707-$9,667
Advertising$5,000--$5,000
Insurance$2,613$1,016-$3,629
Other Expenses$1,130--$1,130
Total Functional Expenses$662,278$185,233$0$847,511

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$859,021
Expenses per Audited Statements$847,511
Total Expenses per Form 990$847,511
Expenses Not Reported on Form 990$11,510
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Rory homes brian homes business mgr trustee brothers

Form 990, Page 6, Part VI, Line 6

The organization is a labor union, therefore is an organization of dues paying apprentices and journeyman in the trade.

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

Journeyman members in good standing may vote to elect member of the governing board.

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

Large and unusual transactions are taken before the membership for approval.

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

The draft form 990 is provided to the governing officers for review and approval before filing. The final copy is available as a matter of public record.

Form 990, Page 6, Part VI, Line 15A

Employees and paid officers are compensated according to the collective bargaining agreement at prevailing wages, and is updated every 2-3 years.

Form 990, Page 6, Part VI, Line 15B

Employees and paid officers are compensated according to the collective bargaining agreement at prevailing wages, and is updated every 2-3 years.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request.

Form 990, Part VII

Certain key board members also provide services to the organization as employees. The compensation and benefits are for time and services provided. They are also eligible for pension and medical benefits which are not included individually in part iv, but are included in total costs at part ix.

Filing and Contact Details

Filer

Filer Name
Heat & Frost Insulators and Allied
EIN
91-0617900
Phone
5093285439
Address
3919 E MAIN AVENUE, SPOKANE, WA 99202

Signing Officer

Name
Stephen Bowdish
Title
President
Phone
5093285439
Signed
2025-12-10

Organization Details

Principal Officer
Stephen Bowdish
Formed
1927
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
9

Preparer

Firm
Pierson CPA Pllc
Address
201 W FRANCIS AVE STE H, SPOKANE, WA 99205
Preparer
Lori a Pierson
Phone
5094650762
Supplemental Narrative

Additional Explanations

Form 990

Item k, other form of organization - the organization is listed by washington state as an association - an organized group of people who share in a common interest, activity or purpose.

Form 990, Part XI, Line 9

Foreign taxes withheld ric -196

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

Realized gains on 990, separate section of financials 19,027

Schedule D, Page 4, Part XII, Line 2D

Realized gains in separate sections 19,027 unrealized losses on financials -19,358 investment expenses and withheld foreign taxes 11,841

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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/OtherRevenueMiscGrp/Desc1MISC REIMBURSEMENT
IRS990/OtherRevenueMiscGrp/Desc2T SHIRT SALES TO MEMBERS
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IRS990/ProgramServiceRevenueGrp/Desc2OTHER FEES
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE UNION ENCOURAGES MEMBERS TO VOTE. MATERIALS ARE PROVIDED BY THE AFFILIATED INTERNATIONAL ASSOCIATION IN REGARDS TO MATTERS RELEVANT TO ISSUES THAT IMPACT THE TRADE AND ITS MEMBERS. NO DIRECT POLITICAL CONTRIBUTIONS HAVE BEEN PAID FROM LOCAL UNION FUNDS.
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07437
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt019027
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0REALIZED GAINS ON 990, SEPARATE SECTION OF FINANCIALS 19,027
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1REALIZED GAINS IN SEPARATE SECTIONS 19,027 UNREALIZED LOSSES ON FINANCIALS -19,358 INVESTMENT EXPENSES AND WITHHELD FOREIGN TAXES 11,841
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ITEM K, OTHER FORM OF ORGANIZATION - THE ORGANIZATION IS LISTED BY WASHINGTON STATE AS AN ASSOCIATION - AN ORGANIZED GROUP OF PEOPLE WHO SHARE IN A COMMON INTEREST, ACTIVITY OR PURPOSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RORY HOMES BRIAN HOMES BUSINESS MGR TRUSTEE BROTHERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION IS A LABOR UNION, THEREFORE IS AN ORGANIZATION OF DUES PAYING APPRENTICES AND JOURNEYMAN IN THE TRADE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3JOURNEYMAN MEMBERS IN GOOD STANDING MAY VOTE TO ELECT MEMBER OF THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LARGE AND UNUSUAL TRANSACTIONS ARE TAKEN BEFORE THE MEMBERSHIP FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE DRAFT FORM 990 IS PROVIDED TO THE GOVERNING OFFICERS FOR REVIEW AND APPROVAL BEFORE FILING. THE FINAL COPY IS AVAILABLE AS A MATTER OF PUBLIC RECORD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EMPLOYEES AND PAID OFFICERS ARE COMPENSATED ACCORDING TO THE COLLECTIVE BARGAINING AGREEMENT AT PREVAILING WAGES, AND IS UPDATED EVERY 2-3 YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7EMPLOYEES AND PAID OFFICERS ARE COMPENSATED ACCORDING TO THE COLLECTIVE BARGAINING AGREEMENT AT PREVAILING WAGES, AND IS UPDATED EVERY 2-3 YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9CERTAIN KEY BOARD MEMBERS ALSO PROVIDE SERVICES TO THE ORGANIZATION AS EMPLOYEES. THE COMPENSATION AND BENEFITS ARE FOR TIME AND SERVICES PROVIDED. THEY ARE ALSO ELIGIBLE FOR PENSION AND MEDICAL BENEFITS WHICH ARE NOT INCLUDED INDIVIDUALLY IN PART IV, BUT ARE INCLUDED IN TOTAL COSTS AT PART IX.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10FOREIGN TAXES WITHHELD RIC -196
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART VII
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1H AND INSULATORS JATC
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