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 BayalaMARK 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 SoaresOCTAVIO 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 JohnsonKIRK 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 LondonoFERNANDO LONDONO
EXECUTIVE BOARD
- Total calculated
- $5,700
- From this org
- $5,700
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Daniel MakowskiDANIEL 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 JovicJOHN 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 McCannSTEPHEN 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 CookCHRISTOPHER 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 GrgasNICK 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 FagioloANTHONY 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 MillardBRIAN 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 DiazLUIS E DIAZ
TRUSTEE
- Total calculated
- $700
- From this org
- $700
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Charles R SullivanCHARLES R SULLIVAN
TRUSTEE
- Total calculated
- $1,202
- From this org
- $1,202
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Aaron S WarmanAARON S WARMAN
EXECUTIVE BOARD
- Total calculated
- $1,900
- From this org
- $1,900
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Joseph T SolomonJOSEPH T SOLOMON
EXECUTIVE BOARD
- Total calculated
- $2,100
- From this org
- $2,100
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Kevin J TuthillKEVIN J TUTHILL
EXECUTIVE BOARD
- Total calculated
- $2,200
- From this org
- $2,200
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Richard DetjenRICHARD 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
-
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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