2024-10-24T13:54:02-05:00 2023-12-31 161131146 BONADIO & CO LLP 171 SULLYS TRAIL PITTSFORD NY 14534 990 2023-01-01 362099048 SHEET METAL AND AIR CONDITIONING CONTRACTORS' NATIONAL ASSOCIATION SHEE 7038032980 4201 LAFAYETTE CENTER DRIVE CHANTILLY VA 20151 AARON HILGER CHIEF EXECUTIVE OFFICER 7038032980 2024-10-24 1 0 DAWN MINEMIER P01339753 5853811000 2023 2024-10-15 13:58:12Z AARON HILGER 4201 LAFAYETTE CENTER DRIVE CHANTILLY VA 20151 19412349 0 X WWW.SMACNA.ORG X 1943 VA ADVANCEMENT OF THE SHEET METAL INDUSTRY. 23 22 51 86 0 0 8214812 9425731 5816622 6691168 -158387 280422 847070 1100834 14720117 17498155 710000 745050 0 0 6502782 6819320 0 0 0 7022719 8728031 14235501 16292401 484616 1205754 25441238 28757645 1411642 1596987 24029596 27160658 X TO HELP THE ADVANCEMENT OF THE SHEET METAL AND AIR CONDITIONING INDUSTRY AND TO FOSTER AND ENCOURAGE THE ORGANIZATION AND CONTINUING FUNCTION OF THE REGIONAL, STATE, AND LOCAL ASSOCIATIONS. 0 0 PUBLIC RELATIONS - SMACNA PROVIDES MEMBERS WITH VALUABLE CONTENT, FOCUSED AND TOPICAL COMMUNICATIONS, AND TACKLING IMPACTFUL PROJECTS THAT WILL INCREASE AWARENESS OF THE INDUSTRY AND EFFECTIVENESS OF WORKFORCE DEVELOPMENT EFFORTS. TECHNICAL SERVICES - SMACNA PUBLISHES AND UPDATES TECHNICAL RESOURCES, INCLUDING STANDARDS, MANUALS, PAPERS, GUIDELINES, AND APPS. IN ADDITION, THE TECHNICAL SERVICES TEAM RESPONDS TO TECHNICAL INQUIRIES ON MANUALS, GUIDES, AND STANDARDS. LABOR RELATIONS - SMACNA PROVIDES GUIDANCE, LEGAL AND PRACTICAL ADVICE ON ISSUES RELATED TO COLLECTIVE BARGAINING, ARBITRATION, DISPUTE RESOLUTION, TRUST FUND, LEAVE, AND OTHER HEALTH AND BENEFIT ISSUES. LEGISLATIVE AFFAIRS - SMACNA ADVANCES THE KEY ISSUES FOR THE ASSOCIATION AND THE INDUSTRY. CONVENTION - SMACNA SPONSORS AN ANNUAL MEETING FOR MEMBERS, PROVIDING UPDATES ON THE INDUSTRY AND NETWORKING OPPORTUNITIES AMONG THEM. 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 56 0 1 51 1 0 0 0 0 0 0 0 0 X 23 22 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 X NADINE WITCHEL 7039954030 4201 LAFAYETTE CENTER DRIVE CHANTILLY VA 20151 A SCOTT VIDIMOS VICE PRESIDENT 5.00 1.00 X X 0 0 0 ANTHONY KOCUREK IMMEDIATE PAST PRESIDENT 5.00 1.00 X X 0 0 0 BERNIE ANTCHAK DIRECTOR 1.00 X 0 0 0 BOBBY MCCALLY DIRECTOR 1.00 X 0 0 0 CARMEN KOO DIRECTOR 1.00 X 0 0 0 CAROL DUNCAN PRESIDENT 5.00 1.00 X X 0 0 0 DANIEL MONAHAN DIRECTOR 1.00 X 0 0 0 DOUG GUDENBURR DIRECTOR 1.00 X 0 0 0 GARY MYERS DIRECTOR 1.00 X 0 0 0 JEFF LINK DIRECTOR 1.00 X 0 0 0 KATHLEEN KERBER DIRECTOR 1.00 X 0 0 0 KENNETH KLEEBERG DIRECTOR 1.00 X 0 0 0 MATT HILDRETH DIRECTOR 1.00 X 0 0 0 MATTHEW CRAMER DIRECTOR 1.00 X 0 0 0 MATTHEW SANO DIRECTOR 1.00 X 0 0 0 MITCH GOLAY DIRECTOR 1.00 X 0 0 0 PAUL HEIMANN DIRECTOR 1.00 X 0 0 0 PAUL IRWIN DIRECTOR 1.00 X 0 0 0 RICK FERGUSON DIRECTOR 1.00 X 0 0 0 ROY JENSEN DIRECTOR 1.00 X 0 0 0 THOMAS MARTIN PRESIDENT-ELECT 5.00 1.00 X X 0 0 0 TODD BYXBE DIRECTOR 1.00 X 0 0 0 TODD HILL SECRETARY-TREASURER 5.00 1.00 X X 0 0 0 AARON HILGER CHIEF EXECUTIVE OFFICER 35.00 2.00 X 476343 0 59135 ELI HOWARD EXECUTIVE DIRECTOR OF TECHINCAL RESOURCES 35.00 X 240594 0 36451 JASON WATSON EXECUTIVE DIRECTOR OF LABOR RELATIONS 35.00 X 198031 0 52231 JOYE BLANSCETT EXECUTIVE DIRECTOR OF OPERATIONS 35.00 X 197198 0 32000 LINDA JENNINGS EXECUTIVE DIRECTOR OF MARKET SECTORS 35.00 X 204090 0 36453 STAN KOLBE EXECUTIVE DIRECTOR OF GOVER'T & POLITICAL AFFAIRS 35.00 X 223602 0 44583 1539858 0 260853 19 0 1 0 0 9425731 9425731 MEMBERSHIP DUES 611430 3232118 3232118 CONVENTIONS, SEMINARS AND TRAININ 611430 2754224 2754224 PREMIER PARTNER PROGRAM 611430 420614 420614 INDUSTRY FUND RESERVE 611430 208761 208761 COUNCIL AND MANAGERS' FUNCTION 611430 75451 75451 6691168 603418 603418 1535826 1858822 -322996 -322996 -322996 1150579 55372 1095207 1095207 MISCELLANEOUS INCOME 611430 5627 5627 5627 17498155 7792002 0 280422 745050 2092086 3499776 278639 587853 360966 487887 109652 102716 1091172 47384 233655 438105 115860 1663123 3155699 7 95118 102527 OTHER PROJECT EXPENSES 726032 DUES & SUBSCRIPTIONS 119047 ALLOCATED ADMIN EXPENSE 89221 STAFF DEVELOPMENT 39096 111730 16292401 3506663 3746875 998642 1160318 17099 42906 432957 450573 240498 508514 6007283 4281718 1156250 1725565 18520374 20475573 568755 647321 25441238 28757645 785373 1401711 257710 120276 368559 75000 1411642 1596987 X 24029596 27160658 24029596 27160658 25441238 28757645 1205754 1925308 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 SMACNA PAC 4201 LAFAYETTE CENTER DRIVE CHANTILLY VA 20151 541132749 0 0 0 3232118 79511 79511 79511 595952 595952 4295812 3826005 469807 64294 52385 11909 1051225 403328 647897 1725565 DUE TO AFFILIATES 75000 75000 X 19376119 1925308 55372 1980680 17395439 102716 102716 17498155 16245057 55372 55372 16189685 102716 102716 16292401 PART X, LINE 2: SMACNA IS EXEMPT FROM FEDERAL INCOME TAXES ON ITS EXEMPT ACTIVITIES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND IS ALSO EXEMPT FROM VIRGINIA INCOME TAXES. SMACNA EVALUATED ITS TAX POSITIONS AND DETERMINED THAT ITS POSITIONS ARE MORE-LIKELY-THAN-NOT TO BE SUSTAINED ON EXAMINATION. NO PROVISION FOR INCOME TAX IS REQUIRED FOR 2023 OR 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 55,372. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 55,372. 1 SMACNA COLLEGE OF FELLOWS 4201 LAFAYETTE CENTER DRIVE CHANTILLY VA 20151 521538775 501(C)(3) 5434 0 N/A N/A SCHOLARSHIPS LABOR-MANAGEMENT COOPERATION COMMITTEE PO BOX 221211 CHANTILLY VA 201531211 020650735 501(C)(6) 665000 0 N/A N/A TO PROMOTE THE UNION SHEET METAL INDUSTRY PART I, LINE 2: ALL GRANT EXPENDITURES MUST BE APPROVED ON AN ANNUAL BASIS BY THE SMACNA BOARD OF DIRECTORS. THE BOARD IS UPDATED ANNUALLY ON THE USES OF THE GRANT AND CONTRIBUTION EXPENDITURES. X 1 1 X X X X 0 0 0 AARON HILGER CHIEF EXECUTIVE OFFICER 446343 0 30000 0 0 0 29000 0 30135 0 535478 0 0 0 ELI HOWARD EXECUTIVE DIRECTOR OF TECHINCAL RESO 240594 0 0 0 0 0 24800 0 11651 0 277045 0 0 0 STAN KOLBE EXECUTIVE DIRECTOR OF GOVER'T & POLI 223602 0 0 0 0 0 23319 0 21264 0 268185 0 0 0 JASON WATSON EXECUTIVE DIRECTOR OF LABOR RELATION 198031 0 0 0 0 0 20349 0 31882 0 250262 0 0 0 LINDA JENNINGS EXECUTIVE DIRECTOR OF MARKET SECTORS 204090 0 0 0 0 0 10205 0 26248 0 240543 0 0 0 JOYE BLANSCETT EXECUTIVE DIRECTOR OF OPERATIONS 197198 0 0 0 0 0 20349 0 11651 0 229198 0 0 0 PART I, LINE 1A SMACNA REIMBURSES ITS EXECUTIVE COMMITTEE MEMBERS AND THEIR SPOUSES TO FLY THE BOARD MEETING LOCATIONS. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE PRESIDENT, PRESIDENT-ELECT, SECRETARY-TREASURER, VICE PRESIDENT, IMMEDIATE PAST PRESIDENT, AND CHIEF EXECUTIVE OFFICER (CEO). THE CEO WILL BE A NON-VOTING MEMBER OF THE COMMITTEE. THE COMMITTEE SHALL ASSIST THE PRESIDENT AND CEO IN CARRYING OUT THE POLICIES AND PROGRAMS ESTABLISHED BY THE BOARD OF DIRECTORS. IN ADDITION, THE COMMITTEE MAY ACT IN PLACE OF THE BOARD OF DIRECTORS BETWEEN BOARD MEETINGS ON ALL MATTERS EXCEPT THOSE SPECIFICALLY RESERVED TO THE BOARD BY THE CONSTITUTION AND BYLAWS OF THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 6 SMACNA IS A TRADE ASSOCIATION COMPRISED OF DUES-PAYING MEMBERS. CLASSES OF MEMBERS INCLUDE PREMIER, REGULAR, INTERNATIONAL, STATE AND ASSOCIATE. ONLY REGULAR MEMBERS HAVE VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7A AT THE ANNUAL BUSINESS MEETING, THE MEMBERSHIP ELECTS THE BOARD OF DIRECTORS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT COPY OF THE FORM 990 IS PROVIDED TO SMACNA'S BOARD OF DIRECTOTS PRIOR TO BEING FILED WITH THE INTERNAL REVENUE SERVICE. WHEN THE AUDITOR HAS PREPARED THE FORM 990, THIS FORM IS THEN SENT ELECTRONICALLY TO THE BOARD OF DIRECTORS OF SMACNA. THE BOARD PREVIOUSLY HAD BEEN NOTIFIED OF THIS PROCEDURE AND THE BOARD MEMEBERS ARE GIVEN 10 DAYS IN WHICH TO EXAMINE THE FORM 990 AND COMMUNICATE WITH THE CFO OF SMACNA IN THE EVENT THE DIRECTOR HAS ANY QUESTIONS OR COMMENTS. AT THE REQUEST OF ANY DIRECTOR, OR IF THERE ARE ANY QUESTIONS OR COMMENTS THAT CANNOT BE ADEQUATELY AND FULLY ADDRESSED, THE CONTROLLER WILL ARRANGE A CONFERENCE CALL FOR ALL DIRECTORS TO DISCUSS THE FORM 990 AND WHETHER OR NOT REVISIONS ARE NEEDED BEFORE IT IS FINALIZED. FORM 990, PART VI, SECTION B, LINE 12C THE VOTING BOARD OF DIRECTORS OF SMACNA ARE ELECTED AT THE ANNUAL CONVENTION HELD IN THE FALL OF EACH YEAR. AT THE FIRST MEETING OF THE BOARD OF DIRECTORS HELD IN JANUARY OF EACH YEAR, A COPY OF THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO EACH DIRECTOR. IN ADDITION, A DISCLOSURE STATEMENT IS DISTRIBUTED TO EACH DIRECTOR. LEGAL COUNSEL REVIEWS THE CONFLICTS OF INTEREST POLICY WITH THE DIRECTORS. LEGAL COUNSEL EXPLAINS TO THE BOARD OF DIRECTORS WHAT TYPES OF INTERESTS HAVE BEEN DISCLOSED AND THE ADMINISTRATIVE PROCEDURE FOR ADVISING THE ORGANIZATION REGARDING INTERESTS TO BE DICLOSED. THE DIRECTORS ARE THEN REQUIRED TO COMPLETE THE DISCLOSURE STATEMENTS AND RETURN THEM TO SMACNA'S CEO. ONCE DISCLOSURE STATEMENTS ARE COLLECTED AND REVIEWED, IT IS THE RESPONSIBILITY OF THE CEO TO MONITOR AND ENFORCE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICIES. BEFORE A BOARD OR COMMITTEE ACTION IS TAKEN ON A CONTRACT OR TRANSACTION INVOLVING A CONFLICT OF INTEREST, A DIRECTOR OR COMMITTEE MEMBER HAVING A CONFLICT OF INTERET, SUCH DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. IN THE EVENT IT IS NOT ENTIRELY CLEAR THAT A CONFLICT OF INTEREST EXISTS, THE INDIVIDUAL WITH THE POTENTIAL CONFLICT SHALL DISCLOSE THE CIRCUMSTANCES TO THE CHIEF EXECUTIVE OFFICE OF SMACNA OR IF HE OR SHE IS THE ONE WHO HAS THE CONFLICT OF INTEREST, THEN THE PRESIDENT OF SMACNA, WHO SHALL DETERMINE WHETHER THERE EXISTS A CONFLICT OF INTEREST THAT IS SUBJECT TO THIS POLICY. A PERSON WHO HAS A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE BOARD'S OR COMMITTEE'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. FORM 990, PART VI, SECTION B, LINE 15A IN 2003, SMACNA CREATED A COMPENSATION COMMITTEE, WHOSE CHARGE IS TO REVIEW THE COMPENSATION OF THE CHIEF EXECUTIVE OFFIVCER OF SMACNA, REVIEWS THE PERFORMANCE OF THE CHIEF EXECUTIVE OFFICER ON AN ANNUAL BASIS, DETERMINES SALARY AND OTHER BENEFITS OF EMPLOYMENT AND CONDUCTS ANY EXECUTIVE SEARCH WHEN THERE IS AN OPENING IN THE POSITION OF THE CHIEF EXECUTIVE OFFICER OF THE ORGANIZATION. CURRENTLY, THE COMPENSATION COMMITTEE CONSISTS OF THE EXECUTIVE COMMITTEE OF SMACNA. THIS COMMITTEE COMPRISES THE PRESIDENT OF SMACNA, THE PRESIDENT ELECT, THE TREASURER, THE VICE PRESIDENT AND THE IMMEDIATE PAST PRESIDENT. IN ADDITION, LEGAL COUNSEL ATTENDS THE COMPENSATION COMMITTEE MEETINGS. THE COMPENSATION COMMITTEE MEETS IN PERSON DURING THE ANNUAL CONVENTION OF SMACNA IN THE FALL OF EACH YEAR. IF REQUIRED THE COMPENSATION COMMITTEE WILL MEET AT OTHER TIMES DURING THE YEAR, EITHER BY CONFERENCE CALL OR IN PERSON DURING OTHER SCHEDULED MEETINGS SUCH AS BOARD OF DIRECTORS MEETINGS. THE COMPENSATION COMMITTEE REVIEWS OUTSIDE THIRD PARTY SALARY SURVEYS THAT EXAMINE THE SALARIES AND EMPLOYMENT BENEFITS OF HIGHLY COMPENSATED CHIEF EXECUTIVE OFFICERS OF NON-PROFIT ORGANIZATIONS IN ORDER TO BENCHMARK THE SMACNA CEO COMPENSATION PACKAGE. THIS SURVEY EXAMINES THE SALARIES AND EMPLOYMENT BENEFITS OF HIGHLY COMPENSATED CHIEF EXECUTIVE OFFICERS OF NON-PROFIT ORGANIZATIONS, TOGETHER WITH THE NEXT SEVEN HIGHEST PAID EXECUTIVES EMPLOYED IN TRADE ASSOCIATIONS. THE SURVEY IS BROKEN DOWN INTO GEOGRAPHIC LOCATION OF ASSOCIATION AND SIZE OF ASSOCIATIONS. SIZE OF ASSOCIATIONS IS MEASURED BY TOTAL ASSOCIATION ANNUAL INCOME. THE COMPENSATION AND BENEFITS OF THE CHIEF EXECUTIVE OFFICER OF SMACNA ARE MEASURED AGAINST THE RESULTS OF THE RESEARCH STUDY. WITH RESPECT TO OTHER KEY EMPLOYEES OF SMACNA, THE CHIEF EXECUTIVE OFFICER OF SMACNA SETS THEIR COMPENSATION. THE KEY EMPLOYEES OF SMACNA RECEIVE THE SAME BENEFITS THAT THE ENTIRE STAFF OF SMACNA RECEIVES. THE CEO ANNUALLY REVIEWS, WITH THE SMACNA PRESIDENT, ALL STAFF SALARIES AS A CHECK AND BALANCE TO ENSURE COMPENSATION LEVELS ARE REASONABLE AND JUSTIFIED. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, WHISTLEBLOWER POLICY, DOUCMENT RETENTION POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. SMACNA TESTING AND RESEARCH INSTITUTE 4201 LAFAYETTE CENTER DRIVE CHANTILLY VA 20151 541787183 TO PROMOTE SCIENTIFIC AND EDUCATION ACTIVITIES OF SMACNA VA 501(C)(3) LINE 12A, I SHEET METAL AND AIR CONDITIONING CONTRACTORS' 1 NEW HORIZONS FOUNDATION PO BOX 222784 CHANTILLY VA 201532784 411998303 OFFERS RESEARCH AND EDUCATION TO THE SHEET METAL INDUSTRY VA 501(C)(3) LINE 7 SHEET METAL AND AIR CONDITIONING CONTRACTORS' 1 SMACNA COLLEGE OF FELLOWS 4201 LAFAYETTE CENTER DRIVE CHANTILLY VA 20151 521538775 PROVIDE SCHOLARSHIPS TO STUDENTS OF HIGHER EDUCATION VA 501(C)(3) PF N/A 0 NATIONAL INDUSTRY FUND OF THE UNITED STATES 4201 LAFAYETTE CENTER DRIVE CHANTILLY VA 20151 366132744 TO PROMOTE PROGRAMS TO INCREASE EFFICIENCY IN THE INDUSTRY VA 501(C)(6) N/A 0 SMAC-PAC 4201 LAFAYETTE CENTER DRIVE CHANTILLY VA 20151 541132749 TO ENGAGE IN POLITICAL ACTIVITY TO PROMOTE THE SHEET METAL AND AIR VA 527 N/A 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 NATIONAL INDUSTRY FUND OF THE UNITED STATES C 9425731 ACTUAL