International Assoc of Heat & Frost Insulators & Allied Workers Lu 18
Nonprofit profile at a glance
- EIN
- 350929098
- IRS 990 coverage
- 2012–2025
- Forms available
- Form 990 2025
- Location
- Indianapolis, IN, USA
- Phone
- 3177863216
- Rating
- 30
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $2,334,097
- Expenses
- $1,442,721
- Assets
- $3,412,965
- Liabilities
- $32,114
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- KIMBERLY PATRICK (PRESIDENT)
Highest reported compensation
- JASON SMITH (BUSINESS MAN): $152,251 total reported compensation
- JEREMY PETERS (FINANCIAL SE): $151,208 total reported compensation
- AUSTIN BOONE (ORGANIZER): $150,608 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To defend by all legal and honorable means the rights of its membership, to advance their interests as workers, to develop opportunities for employment in the trade, and by education and cooperation to raise them to that position in society to which they are justly entitled.
What it reported doing in 2025
The objective of the organization shall be to defend by all legal and honorable means the rights of its membership, to advance their interests as workers, to develop opportunities for employment in the trade, and by education and cooperation to raise them to that position in society to which they are justly entitled.
Operating model
- Revenue model
- Earned-program. 94% of the money available for current operations came from fees and other program revenue.
- 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
REVIEW - Program spending has grown recently and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 52
- Accountability: 28
- Sustainability: 69
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 11th percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: 38.5%; rating input score 39; 18th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 4th percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Fail
- 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 38.2%; rating input score 86; 86th percentile among comparable filings
- Total-asset coverage ratio: 2.37; rating input score 63; 63rd percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 79; 79th percentile among comparable filings
- Officer compensation ratio: 32.9%; rating input score 6; 6th percentile among comparable filings
Growth
- Program expense growth: 28.6% per year; rating input score 100; 91st percentile among comparable filings
- Revenue growth: 4.5% per year; rating input score 100; 34th percentile among comparable filings
- Asset growth: 5.3% per year; rating input score 100; 35th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 0 of 16 board members independent · 6 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $152K · 16 people listed · 0 of 6 pay-setting controls reported
- Consistency: 13 of 15 current checks pass · 2 findings to review
- Schedules: 5 filed schedules · includes grants and executive pay
- Filing history: 14 filing years from 2012 to 2025
- Contacts: How to reach this organization
- Money network: 13 filed money-flow records
- 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.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Moderate — Transparency & Controls: Grant itemization coverage scored 39/100.
- Review — Accountability: Governance controls: 3 of 9 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 6/100.