{"success":true,"data":{"_id":911049144,"filings":[{"Organization":{"value":null,"Person":["RORY HOMES","BRIAN HOMES","SONNY SANDRETTO","ANDREW RICHMAN","STEPHEN BOWDISH","RYAN CLARK","JEFF DEASY","ARMANDO ENRIQUEZ","TRENT LEACH","SHAWN SAILAND"],"Title":["ALTERNATE TR","TRUSTEE","TRUSTEE","COORDINATOR","ALTERNATE TR","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE"],"Hours":[5.0,1.0,1.0,40.0,0.5,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[6892,0,0,81689,0,0,0,0,0,0],"Direct compensation":[6892,0,0,81689,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Training and retraining of apprentices and journeymen in the insulation industry","year":2024,"name":"HEAT & FROST INSULATORS APPRENTICES AND JOURNEYMAN TRAINING FUND","phone":5093285439,"website":"WWW.INSULATORS.ORG/LOCAL-82-JATC","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SONNY SANDRETTO","year_formation":1978,"state_legal_domicile":"WA","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"3919 EAST MAIN AVENUE, SPOKANE, WA, 99202, USA","city":"SPOKANE","state":"WA","country":"USA","zip_code":99202},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":396362,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":320714,"Total revenue":{"value":320714,"EMPLOYER CONTRIBUTIONS":272314,"FTE REIMBURSEMENTS FROM SCC":47100,"OTHER REIMBURSEMENTS":1300},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":75442,"Investment income total":20154,"Net investment gain":55288,"Income from invest bond proceeds":0},"Other revenues":{"value":206,"Other total":206,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":346918,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":261174,"Current officers":0,"Disqualified persons":88581,"Other salaries and wages":77456,"Pension plan contributions":42883,"Other employee benefits":32169,"Payroll taxes":20085},"Other expenses":{"value":85744,"Management services":0,"Legal":0,"Accounting":16450,"Lobbying services":0,"Investment management fees":0,"Other services":108,"Advertising":159,"Office expenses":4397,"Information technology":2951,"Royalties":0,"Occupancy":0,"Travel":3616,"Conferences and meetings":730,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":587,"Insurance":1588,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":53671,"TRAINING REMITTED":25406,"MATERIALS":13954,"TRAINING PROGRAM EXPENSES":12354,"TELEPHONE":1957},"All other expenses":1487},"Functional Expenses":{"value":null,"Program Service Expenses":277991,"Management And General Expenses":68927,"Fundraising Expenses":0}},"Assets":{"value":994045,"Non-interest bearing cash":130710,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":49971,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":822,"Land, building, equipment":573,"Investments publicly traded":811969,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":22430,"Sum of Total Liabilities":0,"Accounts payable, accrued":22430,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":971615,"Net assets without donor restriction":971615,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8013161611677687,"percentile":0.6271847534499287},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.1247445516976905,"percentile":0.6630606974697142},"Liabilities to Assets Ratio":{"score":0.022564370828282422,"percentile":0.44948363985559614},"Operating Reserve Ratio":{"score":2.86536011391741,"percentile":0.7023825955755347},"Officer Compensation Ratio":{"score":0.25533699606247007,"percentile":0.23455383441747613},"Program Expense Growth":{"score":0.22391664831858218,"percentile":0.8226496806772231},"Revenue Growth":{"score":-0.0037674217961316775,"percentile":0.3536908454468006},"Asset Growth":{"score":0.034947392571229446,"percentile":0.46651183250547335},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6433287452978315,"percentile":0.7249206710765955}},"source_xml":"202513449349301516_public.xml"},{"Organization":{"value":null,"Person":["GARY MURBACH","MICHAEL LOBERG","TERRY ATCHISON","SONNY SANDRETTO","HUGH KIDDER"],"Title":["COORDINATOR","OFFICER","OFFICER","OFFICER","ALTERNATE"],"Hours":[5.0,40.0,1.0,3.0,2.0],"Total Compensation":[3759,58550,0,4800,2206],"Direct compensation":[3759,58550,0,4800,2206],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Instruct apprenticeship training","year":2014,"name":"HEAT & FROST INSULATORS JATC LOCAL 82","phone":5093285439,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"GARY MURBACH","year_formation":1978,"state_legal_domicile":"WA","total_volunteers":0,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"3919 EAST MAIN AVENUE, SPOKANE, WA, 99202, USA","city":"SPOKANE","state":"WA","country":"USA","zip_code":99202},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":9,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":9,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":278104,"Contributions":{"value":254015,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":254015,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":24089,"Investment income total":26632,"Net investment gain":-2543,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":189991,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":102579,"Current officers":3759,"Disqualified persons":0,"Other salaries and wages":90219,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":8601},"Other expenses":{"value":87412,"Management services":0,"Legal":3599,"Accounting":4430,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":25136,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":8609,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1477,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":41762,"HEALTH & WELFARE":33931,"MISCELLANEOUS":3366,"TELEPHONE":2865,"EDUCATION":1600},"All other expenses":2399},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":725625,"Non-interest bearing cash":271929,"Savings and temp cash investments":66,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":453630,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":380,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":380},"Fund balance":{"value":725245,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.31683470931737767,"percentile":0.8452329977159704},"Liabilities to Assets Ratio":{"score":0.0005236864771748493,"percentile":0.5766930418381175},"Operating Reserve Ratio":{"score":3.8192598596775635,"percentile":0.7603213574713854},"Officer Compensation Ratio":{"score":0.3648330710402072,"percentile":0.13604864747915432},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6425420811530493,"percentile":0.7228920264707723}},"source_xml":"201521409349300422_public.xml"},{"Organization":{"value":null,"Person":["RORY HOMES","SONNY SANDRETTO","ANDREW RICHMAN","BRIAN HOMES","RYAN CLARK","JEFF DEASY","ARMANDO ENRIQUEZ","TRENT LEACH","SHAWN SAILAND"],"Title":["ALTERNATE TR","TRUSTEE","COORDINATOR","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE"],"Hours":[5.0,1.0,40.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[4816,0,78046,0,0,0,0,0,0],"Direct compensation":[4816,0,78046,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Training and retraining of apprentices and journeymen in the insulation industry","year":2023,"name":"HEAT & FROST INSULATORS APPRENTICES AND JOURNEYMAN TRAINING FUND","phone":5093285439,"website":"WWW.INSULATORS.ORG/LOCAL-82-JATC","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SONNY SANDRETTO","year_formation":1978,"state_legal_domicile":"WA","total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"3919 EAST MAIN AVENUE, SPOKANE, WA, 99202, USA","city":"SPOKANE","state":"WA","country":"USA","zip_code":99202},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":289411,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":262742,"Total revenue":{"value":262742,"EMPLOYER CONTRIBUTIONS":215971,"FTE REIMBURSEMENTS FROM SCC":46710,"OTHER REIMBURSEMENTS":61},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":25696,"Investment income total":22369,"Net investment gain":3327,"Income from invest bond proceeds":0},"Other revenues":{"value":973,"Other total":973,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":335156,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":239540,"Current officers":0,"Disqualified persons":82862,"Other salaries and wages":68418,"Pension plan contributions":40891,"Other employee benefits":31823,"Payroll taxes":15546},"Other expenses":{"value":95616,"Management services":0,"Legal":0,"Accounting":19077,"Lobbying services":0,"Investment management fees":0,"Other services":1709,"Advertising":1600,"Office expenses":1422,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":7819,"Conferences and meetings":0,"Interest":4,"Payments to affiliates":0,"Depreciation and depletion":1657,"Insurance":2270,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":58959,"TRAINING PROGRAM EXPENSES":32168,"MATERIALS":16669,"TRAINING REMITT TO INTN'L":8242,"TELEPHONE":1880},"All other expenses":1099},"Functional Expenses":{"value":null,"Program Service Expenses":291393,"Management And General Expenses":43763,"Fundraising Expenses":0}},"Assets":{"value":958920,"Non-interest bearing cash":75044,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":40253,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":765,"Land, building, equipment":1162,"Investments publicly traded":841696,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":31578,"Sum of Total Liabilities":0,"Accounts payable, accrued":31578,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":927342,"Net assets without donor restriction":927342,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8694249841864684,"percentile":0.7229836143491255},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.15806240951449668,"percentile":0.17556661032849305},"Liabilities to Assets Ratio":{"score":0.03293079714679014,"percentile":0.4220219981548032},"Operating Reserve Ratio":{"score":2.861115420878636,"percentile":0.7020501554182996},"Officer Compensation Ratio":{"score":0.24723412381100143,"percentile":0.24453358091413774},"Program Expense Growth":{"score":0.2699530516431925,"percentile":0.8503416021065963},"Revenue Growth":{"score":-0.029432831991999257,"percentile":0.2687458127452685},"Asset Growth":{"score":0.0409383848395217,"percentile":0.4911059605638289},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5845933912036982,"percentile":0.5600656989674591}},"source_xml":"202403209349323485_public.xml"},{"Organization":{"value":null,"Person":["MICHAEL LOBERG","SHAWN SAILAND","TERRY ATCHISON","RYAN CLARK","JEFF DEASY","ARMANDO ENRIQUEZ","RORY HOMES","TRENT LEACH","SONNY SANDRETTO"],"Title":["TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","ALTERNATE TR","ALTERNATE TR","TRUSTEE","TRUSTEE"],"Hours":[3.0,1.0,5.0,1.0,1.0,1.0,5.0,1.0,1.0],"Total Compensation":[35372,652,0,0,0,0,0,0,0],"Direct compensation":[4278,478,0,0,0,0,0,0,0],"Other compensation":[31094,174,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Training and retraining of apprentices and journeymen in the insulation industry","year":2020,"name":"HEAT & FROST INSULATORS APPRENTICES AND JOURNEYMAN TRAINING FUND","phone":5093285439,"website":"WWW.INSULATORS.ORG/LOCAL-82-JATC","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MICHAEL LOBERG","year_formation":1978,"state_legal_domicile":"WA","total_volunteers":8,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"3919 EAST MAIN AVENUE, SPOKANE, WA, 99202, USA","city":"SPOKANE","state":"WA","country":"USA","zip_code":99202},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":0,"Number of employees total":10,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":10,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":326959,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":310680,"Total revenue":{"value":310680,"EMPLOYER CONTRIBUTIONS":254108,"FTE REIMBURSEMENTS FROM SCC":56572},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":15727,"Investment income total":22143,"Net investment gain":-6416,"Income from invest bond proceeds":0},"Other revenues":{"value":552,"Other total":552,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":328559,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":224258,"Current officers":0,"Disqualified persons":4756,"Other salaries and wages":153143,"Pension plan contributions":28563,"Other employee benefits":22694,"Payroll taxes":15102},"Other expenses":{"value":104301,"Management services":0,"Legal":248,"Accounting":12373,"Lobbying services":0,"Investment management fees":0,"Other services":142,"Advertising":0,"Office expenses":3251,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":6660,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":4455,"Insurance":1530,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":75642,"TRAINING PROGRAM EXPENSES":69288,"OTHER EXPENSES":3018,"TELEPHONE":2916,"BANK FEES":420},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1242560,"Non-interest bearing cash":125488,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":41924,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":7884,"Investments publicly traded":1067264,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":23243,"Sum of Total Liabilities":0,"Accounts payable, accrued":23243,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1219317,"Net assets without donor restriction":1219317,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.004893579928981921,"percentile":0.3727945113181441},"Liabilities to Assets Ratio":{"score":0.01870573654390935,"percentile":0.46197169769579816},"Operating Reserve Ratio":{"score":3.7818474003147076,"percentile":0.7585071840419024},"Officer Compensation Ratio":{"score":0.1096424082128324,"percentile":0.5209565397033621},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.005433283606918925,"percentile":0.3939360852398378},"Asset Growth":{"score":0.09872111504792945,"percentile":0.679950835854949},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.470742363996573,"percentile":0.25404694000439565}},"source_xml":"202102229349301810_public.xml"},{"Organization":{"value":null,"Person":["RORY HOMES","BRIAN HOMES","SONNY SANDRETTO","ANDREW RICHMAN","SHAWN SAILAND","RYAN CLARK","JEFF DEASY","ARMANDO ENRIQUEZ","TRENT LEACH"],"Title":["ALTERNATE TR","TRUSTEE","TRUSTEE","COORDINATOR","TRUSTEE","TRUSTEE","TRUSTEE","ALTERNATE TR","TRUSTEE"],"Hours":[5.0,1.0,1.0,40.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[4556,0,0,73624,141,0,0,0,0],"Direct compensation":[4556,0,0,73624,141,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Training and retraining of apprentices and journeymen in the insulation industry","year":2022,"name":"HEAT & FROST INSULATORS APPRENTICES AND JOURNEYMAN TRAINING FUND","phone":5093285439,"website":"WWW.INSULATORS.ORG/LOCAL-82-JATC","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SONNY SANDRETTO","year_formation":1978,"state_legal_domicile":"WA","total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"3919 EAST MAIN AVENUE, SPOKANE, WA, 99202, USA","city":"SPOKANE","state":"WA","country":"USA","zip_code":99202},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":7,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":7,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":141836,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":189435,"Total revenue":{"value":189435,"EMPLOYER CONTRIBUTIONS":154499,"FTE REIMBURSEMENTS FROM SCC":32870,"OTHER REIMBURSEMENTS":2066},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-47730,"Investment income total":19125,"Net investment gain":-66855,"Income from invest bond proceeds":0},"Other revenues":{"value":131,"Other total":131,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":272914,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":208452,"Current officers":0,"Disqualified persons":78321,"Other salaries and wages":51736,"Pension plan contributions":35832,"Other employee benefits":29300,"Payroll taxes":13263},"Other expenses":{"value":64462,"Management services":0,"Legal":0,"Accounting":9853,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":377,"Office expenses":1926,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":13616,"Conferences and meetings":0,"Interest":12,"Payments to affiliates":0,"Depreciation and depletion":1873,"Insurance":2046,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":34729,"TRAINING PROGRAM EXPENSES":30826,"TELEPHONE":3083,"MAC REGISTRATION FEE":500,"BANK FEES":320},"All other expenses":30},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":948005,"Non-interest bearing cash":42421,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":24358,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1406,"Land, building, equipment":2819,"Investments publicly traded":877001,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":15917,"Sum of Total Liabilities":0,"Accounts payable, accrued":15917,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":932088,"Net assets without donor restriction":932088,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.9241518373332581,"percentile":0.04441150521564586},"Liabilities to Assets Ratio":{"score":0.01678999583335531,"percentile":0.468904295572347},"Operating Reserve Ratio":{"score":3.4736400477806195,"percentile":0.7423594844166402},"Officer Compensation Ratio":{"score":0.2869805140080758,"percentile":0.19965842053930874},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.0484115443472857,"percentile":0.22323215610057642},"Asset Growth":{"score":0.054193514008324124,"percentile":0.5426091593452668},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4403274482997322,"percentile":0.1924948548941151}},"source_xml":"202323199349327832_public.xml"},{"Organization":{"value":null,"Person":["GARY MURBACH","MICHAEL LOBERG","JERRY LOBERG","SONNY SANDRETTO","JIM JACKSON"],"Title":["COORDINATOR","ADMINISTRATOR","PRESIDENT","OFFICER","OFFICER"],"Hours":[8.0,38.0,5.0,3.0,1.0],"Total Compensation":[6467,54081,0,5040,0],"Direct compensation":[6467,54081,0,5040,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Instruct apprenticeship training","year":2013,"name":"HEAT & FROST INSULATORS & ASBESTOS WORKERS JNT APPRENTICESHIP TRAINING FUND","phone":5093285439,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"GARY MURBACH","year_formation":1978,"state_legal_domicile":"WA","total_volunteers":0,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"3919 EAST MAIN AVENUE, SPOKANE, WA, 99202, USA","city":"SPOKANE","state":"WA","country":"USA","zip_code":99202},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":339111,"Contributions":{"value":325960,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":325960,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":13151,"Investment income total":13151,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":195836,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":31954,"Benefits paid to members Total":31954},"Salaries":{"value":95305,"Current officers":65588,"Disqualified persons":0,"Other salaries and wages":21790,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":7927},"Other expenses":{"value":68577,"Management services":0,"Legal":600,"Accounting":3647,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":3203,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":12862,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":2649,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":42128,"EDUCATION":28074,"DUES - PER CAPITA":10366,"TELEPHONE":1916,"BANK FEES":1772},"All other expenses":3488},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":642214,"Non-interest bearing cash":176478,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":437630,"Investments program related":0,"Intangible assets":0,"Other assets":28106},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":642214,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.42250177670438294,"percentile":0.8935526452820737},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":3.2793459833738434,"percentile":0.730851194329157},"Officer Compensation Ratio":{"score":0.3349128862926122,"percentile":0.15726623125134612},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6841694839100856,"percentile":0.8199707902374678}},"source_xml":"201401339349303185_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["RORY HOMES","BRIAN HOMES","SONNY SANDRETTO","ANDREW RICHMAN","STEPHEN BOWDISH","RYAN CLARK","JEFF DEASY","ARMANDO ENRIQUEZ","TRENT LEACH","SHAWN SAILAND"],"Title":["ALTERNATE TR","TRUSTEE","TRUSTEE","COORDINATOR","ALTERNATE TR","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE"],"Hours":[5.0,1.0,1.0,40.0,0.5,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[6892,0,0,81689,0,0,0,0,0,0],"Direct compensation":[6892,0,0,81689,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Training and retraining of apprentices and journeymen in the insulation industry","year":2024,"name":"HEAT & FROST INSULATORS APPRENTICES AND JOURNEYMAN TRAINING FUND","phone":5093285439,"website":"WWW.INSULATORS.ORG/LOCAL-82-JATC","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SONNY SANDRETTO","year_formation":1978,"state_legal_domicile":"WA","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"3919 EAST MAIN AVENUE, SPOKANE, WA, 99202, USA","city":"SPOKANE","state":"WA","country":"USA","zip_code":99202},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":396362,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":320714,"Total revenue":{"value":320714,"EMPLOYER CONTRIBUTIONS":272314,"FTE REIMBURSEMENTS FROM SCC":47100,"OTHER REIMBURSEMENTS":1300},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":75442,"Investment income total":20154,"Net investment gain":55288,"Income from invest bond proceeds":0},"Other revenues":{"value":206,"Other total":206,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":346918,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":261174,"Current officers":0,"Disqualified persons":88581,"Other salaries and wages":77456,"Pension plan contributions":42883,"Other employee benefits":32169,"Payroll taxes":20085},"Other expenses":{"value":85744,"Management services":0,"Legal":0,"Accounting":16450,"Lobbying services":0,"Investment management fees":0,"Other services":108,"Advertising":159,"Office expenses":4397,"Information technology":2951,"Royalties":0,"Occupancy":0,"Travel":3616,"Conferences and meetings":730,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":587,"Insurance":1588,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":53671,"TRAINING REMITTED":25406,"MATERIALS":13954,"TRAINING PROGRAM EXPENSES":12354,"TELEPHONE":1957},"All other expenses":1487},"Functional Expenses":{"value":null,"Program Service Expenses":277991,"Management And General Expenses":68927,"Fundraising Expenses":0}},"Assets":{"value":994045,"Non-interest bearing cash":130710,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":49971,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":822,"Land, building, equipment":573,"Investments publicly traded":811969,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":22430,"Sum of Total Liabilities":0,"Accounts payable, accrued":22430,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":971615,"Net assets without donor restriction":971615,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8013161611677687,"percentile":0.6271847534499287},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.1247445516976905,"percentile":0.6630606974697142},"Liabilities to Assets Ratio":{"score":0.022564370828282422,"percentile":0.44948363985559614},"Operating Reserve Ratio":{"score":2.86536011391741,"percentile":0.7023825955755347},"Officer Compensation Ratio":{"score":0.25533699606247007,"percentile":0.23455383441747613},"Program Expense Growth":{"score":0.22391664831858218,"percentile":0.8226496806772231},"Revenue Growth":{"score":-0.0037674217961316775,"percentile":0.3536908454468006},"Asset Growth":{"score":0.034947392571229446,"percentile":0.46651183250547335},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6433287452978315,"percentile":0.7249206710765955}},"source_xml":"202513449349301516_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}