HEAT AND FROST INSULATORS & ASBESTOS WORKERS 34 BUILDING CORP: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: HEAT AND FROST INSULATORS & ASBESTOS WORKERS 34 BUILDING CORP (EIN 03-0397919)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-05-14
IRS object ID: 201221359349302682
Schema version: 2011v1.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-05-14T11:41:20-05:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	STEVEN W FREIMUTH & CO LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	3262 RICE ST	AddressLine1
City	LITTLE CANADA	City
State	MN	State
ZIP Code	551263090	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	030397919	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	HEAT & FROST INSULATORS & ASBESTOS	BusinessNameLine1
Business Name Line2	WORKERS LOCAL 34 BUILDING CORP	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	HEAT	NameControl
Phone	6513121245	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	95 EMPIRE DRIVE	AddressLine1
City	ST PAUL	City
State	MN	State
ZIP Code	551031856	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	SCOT MCNAMARA	Name
Title	SECRETARY / TREASURER	Title
Phone	6513121245	Phone
Date Signed	2012-05-14	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	STEVEN W FREIMUTH	Name
Phone	6514831977	Phone
Date Prepared	2012-05-11	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	229865	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2002	YearFormation
State Legal Domicile	MN	StateLegalDomicile
Activity Or Mission Description	THE PURPOSE OF THIS CORPORATION IS TO HOLD REAL PROPERTY FOR THE BENEFIT OF THE INTERNATIONAL ASSOCIATION OF HEAT AND FROST INSULATORS & ASBESTOS WORKERS LOCAL 34, (A NON-PROFIT, EXEMPT ORGANIZATION OPERATING UNDER THE LAWS OF MINNESOTA) TO COLLECT INCOME FROM AND TO TURN OVER THE ENTIRE AMOUNT, LESS EXPENSES TO LOCAL 34.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	6	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	0	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	9	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	634	InvestmentIncomePriorYear
Investment Income Current Year	406	InvestmentIncomeCurrentYear
Other Revenue Prior Year	39328	OtherRevenuePriorYear
Other Revenue Current Year	-141	OtherRevenueCurrentYear
Total Revenue Prior Year	39962	TotalRevenuePriorYear
Total Revenue Current Year	265	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expenses Current Year	0	OtherExpensesCurrentYear
Total Expenses Current Year	0	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	39962	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	265	RevenuesLessExpensesCY
Total Assets BOY	1687244	TotalAssetsBOY
Total Assets EOY	1529474	TotalAssetsEOY
Total Liabilities BOY	1320401	TotalLiabilitiesBOY
Total Liabilities EOY	1162366	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	366843	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	367108	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	THE PURPOSE OF THIS CORPORATION IS TO HOLD REAL PROPERTY FOR THE BENEFIT OF THE INTERNATIONAL ASSOCIATION OF HEAT AND FROST INSULATORS & ASBESTOS WORKERS LOCAL 34, (A NON-PROFIT, EXEMPT ORGANIZATION OPERATING UNDER THE LAWS OF MINNESOTA) TO COLLECT INCOME FROM AND TO TURN OVER THE ENTIRE AMOUNT, LESS EXPENSES TO LOCAL 34.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	COMPLIED WITH PRIMARY EXEMPT PURPOSE.	Description
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	1	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	6	NbrVotingGoverningBodyMembers
Number Independent Voting Members	0	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	SCOT MCNAMARA	NamePerson
Telephone Number	6513121245	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	95 EMPIRE DRIVE	AddressLine1
City	ST PAUL	City
State	MN	State
ZIP Code	551031856	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (9 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
ROGER B LECLAIRE
DIRECTOR	1.00	X	0	110123	54788
BRIAN J BROOKS
DIRECTOR	1.00	X	0	350	0
THOMAS F MCNAMARA
DIRECTOR	1.00	X	0	337	170
PETER R KING
DIRECTOR	1.00	X	0	175	0
DANIEL ADAMS
DIRECTOR	1.00	X	0	0	0
JEFF PIETRUSZEWSKI
DIRECTOR	1.00	X	0	0	0
KEITH A CHRISTOPHERSON
PRESIDENT	1.00		0	123995	60266	X
SCOT A MCNAMARA
SECRETARY/TR	1.00		0	112723	54788	X
GEORGE J KISEL
VICE PRESIDE	1.00		0	7481	1654	X

Field	Value	IRS element (for citing)
Total Reportable Comp Frm Rltd Orgs	355184	TotalReportableCompFrmRltdOrgs
Total Other Compensation	171666	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	406	TotalRevenueColumn
Exclusion	$406	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	229459	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	229600	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	-141	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	-141	TotalRevenueColumn
Exclusion	-$141	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	265	TotalRevenueColumn
Exclusion	$265	ExclusionAmount

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	98252	BOY
EOY	101070	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	150490	BOY
EOY	30490	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1728776	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	345797	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1422778	BOY
EOY	1382979	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	15724	BOY
EOY	14935	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1687244	BOY
EOY	1529474	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	1320401	BOY
EOY	1162366	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1320401	BOY
EOY	1162366	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	366843	BOY
EOY	367108	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	366843	BOY
EOY	367108	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1687244	BOY
EOY	1529474	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	265	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Both	X	FinancialStatementBoth
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	262000	OtherCostOrOtherBasis
Book Value	262000	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1466776	OtherCostOrOtherBasis
Depreciation	345797	Depreciation
Book Value	1120979	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1382979	TotalOfBookValueLandBuildings
Total Revenue	265	TotalRevenue
Excess Or Deficit For Year	265	ExcessOrDeficitForYear
Excess Or Deficit Per FS	265	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	265	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	265	RevenueSubtotal
Total Revenue Per Form990	265	TotalRevenuePerForm990

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement

Form990 Schedule J Part II Form990ScheduleJPartII (3 entries)

Comp Based On Related OrgsCompBasedOnRelatedOrgs	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Total Compensation Related OrgsTotalCompensationRelatedOrgs
ROGER B LECLAIRE
110123	54788	164911
KEITH A CHRISTOPHERSON
123995	60266	184261
SCOT A MCNAMARA
112723	54788	167511

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	THE PURPOSE OF THIS CORPORATION IS TO HOLD REAL PROPERTY FOR THE BENEFIT OF THE INTERNATIONAL ASSOCIATION OF HEAT AND FROST INSULATORS & ASBESTOS WORKERS LOCAL 34, (A NON-PROFIT, EXEMPT ORGANIZATION OPERATING UNDER THE LAWS OF MINNESOTA) TO COLLECT INCOME FROM AND TO TURN OVER THE ENTIRE AMOUNT, LESS EXPENSES TO LOCAL 34.
EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS	FORM 990, PAGE 1, PART I, LINE 6	MEMBERS OF HEAT & FROST INSULATORS & ALLIED WORKERS LOCAL 34 SERVE IN A VOLUNTEER CAPACITY REGARDING THE MANAGERMENT AND OVERSITE OF THE BUILDING CORP.
RELATED PARTY INFORMATION AMONG OFFICERS	FORM 990, PAGE 6, PART VI, LINE 2	THOMAS F MCNAMARA SCOT A MCNAMARA OFFICER SEC/TREAS FAMILY
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	THE MEMBERS OF HEAT & ROST INSULATORS & ALLIED WORKERS LOCAL 34 ELECT OFFICERS AND MANAGERS OF THEIR LOCAL. THESE SAME ELECTED INDIVIDUALS SERVE AS THE OFFICERS AND MANAGEMENT OF THE BUILDING CORP.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE RETURN IS REVIEWED BY THE CORPORATIONS PRESIDENT AND SECRETARY PRIOR TO FILING. THE RETURN IS AVAILABLE FOR REVIEW BY THE OTHER OFFICES.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE CORPORATION HAS ADOPTED A CONFLICTS OF INTEREST POLICY. THE ENFORCEMENT POLICY INCORPORATES THE MEMBERSHIP RESPONSIBILITIES FOR UNION MEMBERSHIP.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	HEAT & FROST INSULATORS LOCAL 34	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	95 EMPIRE DRIVE	AddressLine1
City	ST PAUL	City
State	MN	State
ZIP Code	55103	ZIPCode

Field	Value	IRS element (for citing)
EIN	411583921	EIN
Primary Activities	UNION	PrimaryActivities
Legal Domicile State	MN	LegalDomicileState
Exempt Code Section	501(C)	ExemptCodeSection
Direct Controlling Entity NA	N/A	DirectControllingEntityNA
Controlled Org	false	ControlledOrg

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg