Intern Assoc of Heat & Frost Local 37

Nonprofit profile at a glance

EIN
350706776
IRS 990 coverage
2014–2023
Forms available
Form 990 2023
Location
Evansville, IN, USA
Phone
8124772341
Rating confidence
Limited

Official website

Reported finances

Revenue
$1,617,633
Expenses
$1,458,444
Assets
$3,491,341
Liabilities
$38,768

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • MARK LAUBSCHER (VICE PRESIDENT)
  • ANDY KRAUS (PRESIDENT)

Highest reported compensation

  • STEVEN P CARR (BUSINESS MANAGER): $120,782 total reported compensation
  • JOEL C MILLS (TRUSTEE): $95,446 total reported compensation
  • ANDY KRAUS (PRESIDENT): $3,676 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Providing representation, advancement and development of employment opportunities for our members and supplying our signatory contractors with a skilled work force.

What it reported doing in 2023

Working dues and per capita-funds collected from the general membership and forwarded to the national organization

Operating model

Revenue model
Membership-supported. 86% of the money available for current operations came from membership dues.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 61
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.8%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 2.39; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 15.3%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -1.4% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 0.4% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 271 of 271 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $121K · 12 people listed
  • Consistency: 10 of 10 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 10 filing years from 2014 to 2023
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.