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← INTERNATIONAL ASSOCIATION OF HEAT & FROST INSULATORS & ALLIED WORKERS

Form 990 for tax year 2025

Filed by INTERNATIONAL ASSOCIATION OF HEAT & FROST INSULATORS & ALLIED WORKERS.

Totals

Total revenue
$3,595,353
Total expenses
$3,492,188
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$3,576,147
Investment income
$1,372
Other revenue
$17,834
Total assets, end of year
$13,779,435
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$13,779,435
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: MEMBERS DUES & ASSESSM

    total $3,576,147 · related or exempt $3,576,147

  • 3 · Investment income

    total $1,372 · excluded $1,372

  • 11a · Other revenue: REIMBURSED EXP

    total $17,834 · related or exempt $17,834

  • 11e · Other revenue, total

    $17,834

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $70,000

  • 5 · Compensation of officers, directors and key employees

    total $1,139,120

  • 7 · Other salaries and wages

    total $233,014

  • 8 · Pension plan contributions

    total $145,571

  • 9 · Other employee benefits

    total $72,399

  • 10 · Payroll taxes

    total $70,997

  • 11b · Fees: legal

    total $53,171

  • 11c · Fees: accounting

    total $42,495

  • 11g · Fees: other

    total $71,570

  • 13 · Office expenses

    total $115,930

  • 14 · Information technology

    total $39,830

  • 16 · Occupancy

    total $320,198

  • 17 · Travel

    total $20,535

  • 19 · Conferences, conventions and meetings

    total $40,838

  • 21 · Payments to affiliates

    total $536,467

  • 22 · Depreciation, depletion and amortization

    total $16,793

  • 23 · Insurance

    total $84,081

  • 24a · Other expenses: CAPITAL CONTRIB FROM RE

    total $200,000

  • 24b · Other expenses: MKT RECOVERY

    total $167,516

  • 24c · Other expenses: ADS & TICKETS

    total $42,052

  • 24d · Other expenses: PROMOTIONAL ITEMS

    total $24,268

  • 24e · All other expenses

    total -$14,657

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,217,944 · end of year $869,887

  • 2 · Savings and temporary cash investments

    beginning of year $773,637 · end of year $1,189,612

  • 4 · Accounts receivable

    end of year $30,763

  • 8 · Inventories for sale or use

    beginning of year $3,949 · end of year $5,192

  • 10a · Land, buildings and equipment: cost or other basis

    $121,616

  • 10b · Land, buildings and equipment: accumulated depreciation

    $90,171

  • 10c · Land, buildings and equipment, net

    beginning of year $42,852 · end of year $31,445

  • 15 · Other assets

    beginning of year $11,637,888 · end of year $11,652,536

  • 27 · Net assets without donor restrictions

    beginning of year $13,167,883 · end of year $13,610,911

  • 28 · Net assets with donor restrictions

    beginning of year $508,387 · end of year $168,524

Mission and programs · 2025

Mission

THE OBJECTIVES OF THE UNION, AS THE REPRESENTATIVE OF ITS MEMBERS, ARE TO IMPROVE WORKING CONDITIONS AND LIVING STANDARDS OF MEMBERS THROUGH COLLECTIVE BARGAINING, EDUCATION, TRAINING AND EMPLOYEE BENEFITS AND TO ESTABLISH NECESSARY PROCEDURES FOR THE AMICABLE ADJUSTMENT OF ALL DISPUTES WHICH MAY ARISE BETWEEN EMPLOYERS AND EMPLOYEES.

  • THE OBJECTIVES OF THE UNION, AS THE REPRESENTATIVE OF ITS MEMBERS, ARE TO IMPROVE WORKING CONDITIONS AND LIVING STANDARDS OF MEMBERS THROUGH COLLECTIVE BARGAINING, EDUCATION, TRAINING AND EMPLOYEE BENEFITS AND TO ESTABLISH NECESSARY PROCEDURES FOR THE AMICABLE ADJUSTMENT OF ALL DISPUTES WHICH MAY ARISE BETWEEN EMPLOYERS AND EMPLOYEES.

  • THE TARGET FUND, FORMERLY THE MARKET RECOVERY FUND, PROVIDES OPPORTUNITIES TO UNION EMPLOYERS TO COMPETITIVELY BID AGAINST NON-UNION EMPLOYERS.

  • THE UNION ADVANCEMENT FUND PROMOTES, ADVERTISES, AND ADVANCES THE PROGRESS OF THE UNION IN THE LABOR MARKET.

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Mark L Bayala

    PRESIDENT / BUSINESS AGENT

    Total calculated
    $134,801
    From this org
    $84,900
    From related orgs
    $0
    Other
    $49,901
    Hours/week
    37.5 + 1 related
  • Octavio S Soares

    VICE PRESIDENT / PRESIDENT

    Total calculated
    $15,071
    From this org
    $11,283
    From related orgs
    $0
    Other
    $3,788
    Hours/week
    1 + 1 related
  • Kirk C Johnson

    RECORDING SECRETARY - EFF 6/25

    Total calculated
    $4,800
    From this org
    $4,800
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Fernando Londono

    EXECUTIVE BOARD

    Total calculated
    $5,700
    From this org
    $5,700
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Daniel Makowski

    EXECUTIVE BOARD / VICE PRESIDENT

    Total calculated
    $5,284
    From this org
    $4,691
    From related orgs
    $0
    Other
    $593
    Hours/week
    1
  • John B Jovic

    SEC TREAS/BUS MGR

    Total calculated
    $283,822
    From this org
    $170,910
    From related orgs
    $0
    Other
    $112,912
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $164,201
    Bonus
    $0
    Other
    $6,709
    Deferred
    $71,057
    Nontaxable benefits
    $41,855
    Filer's total
    $283,822
  • Stephen W McCann

    BUSINESS AGENT

    Total calculated
    $265,866
    From this org
    $159,057
    From related orgs
    $0
    Other
    $106,809
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $154,914
    Bonus
    $0
    Other
    $4,143
    Deferred
    $67,569
    Nontaxable benefits
    $39,240
    Filer's total
    $265,866
  • Christopher M Cook

    BUSINESS AGENT

    Total calculated
    $266,742
    From this org
    $160,886
    From related orgs
    $0
    Other
    $105,856
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $154,914
    Bonus
    $0
    Other
    $5,972
    Deferred
    $66,616
    Nontaxable benefits
    $39,240
    Filer's total
    $266,742
  • Nick Grgas

    BUSINESS AGENT - THRU 7/25

    Total calculated
    $144,257
    From this org
    $81,121
    From related orgs
    $0
    Other
    $63,136
    Hours/week
    37.5
  • Anthony Fagiolo

    ORGANIZER

    Total calculated
    $266,218
    From this org
    $159,343
    From related orgs
    $0
    Other
    $106,875
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $154,914
    Bonus
    $0
    Other
    $4,429
    Deferred
    $67,635
    Nontaxable benefits
    $39,240
    Filer's total
    $266,218
  • Brian Millard

    EXECUTIVE BOARD/ SGT. AT ARMS

    Total calculated
    $3,175
    From this org
    $3,175
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Luis E Diaz

    TRUSTEE

    Total calculated
    $700
    From this org
    $700
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Charles R Sullivan

    TRUSTEE

    Total calculated
    $1,202
    From this org
    $1,202
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Aaron S Warman

    EXECUTIVE BOARD

    Total calculated
    $1,900
    From this org
    $1,900
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Joseph T Solomon

    EXECUTIVE BOARD

    Total calculated
    $2,100
    From this org
    $2,100
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Kevin J Tuthill

    EXECUTIVE BOARD

    Total calculated
    $2,200
    From this org
    $2,200
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Richard Detjen

    TRUSTEE/SGT AT ARMS

    Total calculated
    $1,500
    From this org
    $1,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • INT'L ASSOC OF HEAT&FROST INS L12 PAC

    527 · PAC · NY · controlled entity

    Directly controlled by LOCAL 12

  • SALAMANDER REALTY CORP

    501(C)2 · REALTY CORP · NY · controlled entity

    Directly controlled by LOCAL 12

Provenance

Return type
form_990
Tax year
2025
Filed
17 March 2026
IRS schema version
2025v4.0
Source object
202620779349300907

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