Civic Intelligence

Heat & Frost Insulators Apprentices and Journeyman Training Fund

EIN 91-1049144 • 501(c)5 • Spokane, WA

Profile

To provide training and retraining programs for the installation and removal of insulating materials

3919 East Main AvenueSpokane, WA 99202

www.insulators.org/LOCAL-82-JATC

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.02x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.06x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Net Margin

64th percentile

12%

Higher net margin than 64% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

85th percentile

$115,489

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 29.1% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Asset Growth

49th percentile

3.7%

Faster asset growth than 49% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

92nd percentile

37%

Faster revenue growth than 92% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$994,045

Up $35,125 (+3.7%) from 2023

Liabilities

Down

$22,430

Down $9,148 (-29%) from 2023

Net Assets

Up

$971,615

Up $44,273 (+4.8%) from 2023

Operations
Liabilities / Revenue78th percentileNet Margin64th percentile

Revenue

Up

$396,362

Up $106,951 (+37%) from 2023

Expenses

Up

$346,918

Up $11,762 (+3.5%) from 2023

Net Income

Up

$49,444

Up $95,189 (+208%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth49th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $512,220Liabilities 2011: $508Net Assets 2011: $511,7122011Assets 2012: $495,206Liabilities 2012: $1,256Net Assets 2012: $493,9502012Assets 2013: $642,214Liabilities 2013: $0Net Assets 2013: $642,2142013Assets 2014: $725,625Liabilities 2014: $380Net Assets 2014: $725,2452014Assets 2015: $861,731Liabilities 2015: $7,997Net Assets 2015: $853,7342015Assets 2016: $937,634Liabilities 2016: $6,303Net Assets 2016: $931,3312016Assets 2017: $1,119,936Liabilities 2017: $27,298Net Assets 2017: $1,092,6382017Assets 2018: $1,002,148Liabilities 2018: $20,025Net Assets 2018: $982,1232018Assets 2019: $1,145,112Liabilities 2019: $23,900Net Assets 2019: $1,121,2122019Assets 2020: $1,242,560Liabilities 2020: $23,243Net Assets 2020: $1,219,3172020Assets 2021: $1,239,479Liabilities 2021: $20,616Net Assets 2021: $1,218,8632021Assets 2022: $948,005Liabilities 2022: $15,917Net Assets 2022: $932,0882022Assets 2023: $958,920Liabilities 2023: $31,578Net Assets 2023: $927,3422023Assets 2024: $994,045Liabilities 2024: $22,430Net Assets 2024: $971,6152024

Highlighted filing

2024

Assets$994,045
Liabilities$22,430
Net Assets$971,615
Open 2024 Filing

Operations Trend

Revenue Growth92nd percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $276,735Expenses 2011: $236,180Net Income 2011: $40,5552011Expenses 2012: $274,2402012Revenue 2013: $339,111Expenses 2013: $195,836Net Income 2013: $143,2752013Revenue 2014: $278,104Expenses 2014: $189,991Net Income 2014: $88,1132014Revenue 2015: $355,356Expenses 2015: $212,070Net Income 2015: $143,2862015Revenue 2016: $267,592Expenses 2016: $252,771Net Income 2016: $14,8212016Revenue 2017: $414,803Expenses 2017: $313,837Net Income 2017: $100,9662017Revenue 2018: $374,348Expenses 2018: $360,310Net Income 2018: $14,0382018Revenue 2019: $376,533Expenses 2019: $368,090Net Income 2019: $8,4432019Revenue 2020: $326,959Expenses 2020: $328,559Net Income 2020: -$1,6002020Revenue 2021: $438,503Expenses 2021: $386,611Net Income 2021: $51,8922021Revenue 2022: $141,836Expenses 2022: $272,914Net Income 2022: -$131,0782022Revenue 2023: $289,411Expenses 2023: $335,156Net Income 2023: -$45,7452023Revenue 2024: $396,362Expenses 2024: $346,918Net Income 2024: $49,4442024

Highlighted filing

2024

Revenue$396,362
Expenses$346,918
Net Income$49,444
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$994,045
Liabilities
$22,430
Net assets
$971,615
Revenue
$396,362
Expenses
$346,918
Net income
$49,444
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.02$0.97$0.40$0.35$0.05
2023Summary only. Only limited summary data is available for this year.$0.96$0.03$0.93$0.29$0.34$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.02$0.93$0.14$0.27$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.02$1.22$0.44$0.39$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.02$1.22$0.33$0.33$0.00
2019Summary only. Only limited summary data is available for this year.$1.15$0.02$1.12$0.38$0.37$0.01
2018Summary only. Only limited summary data is available for this year.$1.00$0.02$0.98$0.37$0.36$0.01
2017Summary only. Only limited summary data is available for this year.$1.12$0.03$1.09$0.41$0.31$0.10
2016Summary only. Only limited summary data is available for this year.$0.94$0.01$0.93$0.27$0.25$0.01
2015Summary only. Only limited summary data is available for this year.$0.86$0.01$0.85$0.36$0.21$0.14
2014Summary only. Only limited summary data is available for this year.$0.73$0.00$0.73$0.28$0.19$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$0.34$0.20$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.00$0.49$0.27
2011Summary only. Only limited summary data is available for this year.$0.51$0.00$0.51$0.28$0.24$0.04
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
$851,825
Mission and Program Overview

Mission

To provide training and retraining programs for the installation and removal of insulating materials

Training and retraining of apprentices and journeymen in the insulation industry

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$841,696$811,969▼ $29,727
Cash and Non-Interest-Bearing Accounts$75,044$130,710▲ $55,666
Accounts Receivable$40,253$49,971▲ $9,718
Prepaid Expenses and Deferred Charges$765$822▲ $57
Land, Buildings, and Equipment, Net$1,162$573▼ $589
Total Assets$958,920$994,045▲ $35,125
Liabilities
Accounts Payable and Accrued Expenses$31,578$22,430▼ $9,148
Total Liabilities$31,578$22,430▼ $9,148
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$927,342$971,615▲ $44,273
Total Net Assets Fund Balance$927,342$971,615▲ $44,273
Total Liabilities and Net Assets / Fund Balance$958,920$994,045▲ $35,125

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$573$15,762$16,335
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rory HomesAlternate TrPT$6,892$108,597$115,489
Brian HomesTrustee--$90,501$90,501
Sonny SandrettoTrustee--$90,501$90,501
Andrew RichmanCoordinatorFT$81,689-$81,689

Board Members and Trustees

NameTitle
Armando EnriquezTrustee
Jeff DeasyTrustee
Ryan ClarkTrustee
Shawn SailandTrustee
Trent LeachTrustee
Stephen BowdishAlternate Tr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$320,714
Investment Income
$75,442
Other Revenue
$206
Change in Net Assets
$49,444

Audited Revenue Reconciliation

Revenue per Audited Statements
$385,323
Revenue Not Reported on Financial Statements
$11,039
Revenue Not Reported on Form 990
$5,870
Other Revenue Adjustments
$546
Total Revenue per Audited Statements
$391,193
Total Revenue per Form 990
$396,362
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$261,174
Other Expenses$85,744
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$70,865$17,716-$88,581
Other Salaries and Wages$61,965$15,491-$77,456
Pension Plan Contributions$34,306$8,577-$42,883
Other Employee Benefits$25,735$6,434-$32,169
Payroll Taxes$16,068$4,017-$20,085
Fees for Services Accounting$1,548$14,902-$16,450
Office Expenses$3,078$1,319-$4,397
Travel$3,616--$3,616
Information Technology$2,951--$2,951
Other Expenses$1,761$196-$1,957
Insurance$1,588--$1,588
All Other Expenses$1,212$275-$1,487
Conferences and Meetings$730--$730
Depreciation Depletion$587--$587
Advertising$159--$159
Fees for Services Other$108--$108
Total Functional Expenses$277,991$68,927$0$346,918

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$346,918
Total Expenses per Audited Statements$346,918
Total Expenses per Form 990$346,918
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
No
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 2

“Rory homes brian homes business mgr trustee brothers”

Form 990, Page 6, Part VI, Line 6

“The organization has a joint board of trustees with the related local union 82 who make decisions.”

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

“The joint board of trustees with the local union 82 who approves new trustees.”

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

“The form 990 in draft form is provided to key members of management and governing members prior to filing.”

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

“Compensation is determined by the trustees and the collective bargaining agreement.”

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

“Compensation is determined by the trustees and the collective bargaining agreement.”

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 paid to them are for time and services provided.”

Filing and Contact Details

Filer

Filer Name
Heat & Frost Insulators Apprentices
EIN
91-1049144
Phone
5093285439
Address
3919 EAST MAIN AVENUE, SPOKANE, WA 99202

Signing Officer

Name
Stephen Bowdish
Title
Alternate Trustee
Phone
5093285439
Signed
2025-12-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sonny Sandretto
Formed
1978
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
5

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, Page 1, Part I, Line 6

“Board of trustees are unpaid volunteers.”

Form 990, Part XI, Line 9

“Foreign taxes withheld ric -546”

Financial Statement Notes

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

“Foreign tax withholding 546”

Raw XML Appendix398 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.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TRAINING AND RETRAINING OF APPRENTICES AND JOURNEYMEN IN THE INSULATION INDUSTRY
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IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
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IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt05
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IRS990/Form990PartVIISectionAGrp/PersonNm4STEPHEN BOWDISH
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IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt4ALTERNATE TR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2RORY HOMES BRIAN HOMES BUSINESS MGR TRUSTEE BROTHERS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE JOINT BOARD OF TRUSTEES WITH THE LOCAL UNION 82 WHO APPROVES NEW TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FORM 990 IN DRAFT FORM IS PROVIDED TO KEY MEMBERS OF MANAGEMENT AND GOVERNING MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION IS DETERMINED BY THE TRUSTEES AND THE COLLECTIVE BARGAINING AGREEMENT.
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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HEAT & FROST INSULATORS APPRENTICES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AND JOURNEYMAN TRAINING FUND
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LORI A PIERSON
ReturnHeader/ReturnTs02025-12-10T22:35:13-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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