Established in 1975, Lakes Plumbing Heating and Cooling is a mechanical contracting company that offers a range of heating, air conditioning, plumbing and ventilating equipment and services. The company offers repair and maintenance services, as well as offers precision tuneups through its 23-point inspection process. It offers a variety of services, including heating and cooling system installations, constructions, hydrant replacements, air filter cleaning, sheet metal installations, furnace inspections and emergency services. It also offers insurance and retirement plans, incentive packages and various financing options. Lakes operate locations in Spirit Lake and Spencer, Iowa. It is a member of the Plumbing, Heating and Cooling Contractors Association.