Nonprofit · EIN 23-7163847
SHEET METAL & AIR CONDITIONING CONTRACTORS OF SAN DIEGO INDUSTRY
Tax-exempt · LA MESA, CA 91942
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $994,286 | $1,090,030 | -$95,744 | $62,574 | $54,228 | $8,346 |
| December 31, 2024 | 990 | $1,353,996 | $1,458,831 | -$104,835 | $104,090 | $0 | $104,090 |
| December 31, 2023 | 990 | $979,008 | $773,428 | $205,580 | $208,925 | $0 | $208,925 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $992,368
- Investment income
- $0
- Other revenue
- $1,918
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
Balance sheet and other
- Total assets, start of year
- $104,090
- Total assets, end of year
- $62,574
- Total liabilities, end of year
- $54,228
- Net assets, end of year
- $8,346
- Gross unrelated business income
- $1,918
- Gross receipts
- $994,286
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1971
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE COPP | CHAIRMAN AND TRUSTEE Trustee or director | 0.5 | $0 |
| PAT PAULSON | VICE CHAIRMAN AND TRUSTEE Trustee or director | 0.5 | $0 |
| MOSES MORENO | SECRETARY AND TRUSTEE Trustee or director | 0.5 | $0 |
| BRIAN JOHNSON | DIRECTOR Trustee or director | 0.5 | $0 |
| KOKO BABAYAN | TREASURER AND TRUSTEE Trustee or director | 0.5 | $0 |
| TAVIA BRUNNER | ADMINISTRATOR Trustee or director | 10 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE COPP | CHAIRMAN AND TRUSTEE Trustee or director | 0.5 | $0 |
| PAT PAULSON | VICE CHAIRMAN AND TRUSTEE Trustee or director | 0.5 | $0 |
| MOSES MORENO | SECRETARY AND TRUSTEE Trustee or director | 0.5 | $0 |
| DREW MILES | TRUSTEE Trustee or director | 0.5 | $0 |
| SCOTT HOLLINGSWORTH | TREASURER AND TRUSTEE Trustee or director | 0.5 | $0 |
| TAVIA BRUNNER | ADMINISTRATOR Trustee or director | 10 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE COPP | CHAIRMAN AND TRUSTEE Trustee or director | 0.5 | $0 |
| PAT PAULSON | VICE CHAIRMAN AND TRUSTEE Trustee or director | 0.5 | $0 |
| MOSES MORENO | SECRETARY AND TRUSTEE Trustee or director | 0.5 | $0 |
| DREW MILES | TRUSTEE Trustee or director | 0.5 | $0 |
| SCOTT HOLLINGSWORTH | TREASURER AND TRUSTEE Trustee or director | 0.5 | $0 |
| TAVIA BRUNNER | ADMINISTRATOR Trustee or director | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 8240 PARKWAY DR STE 207, LA MESA, CA 91942-2404
- Principal officer (990 for 2025)
- MOSES MORENO, 8240 PARKWAY DRIVE SUITE 207, LA MESA, CA 919422404
- Signed the 990
- MOSES MORENO, CHAIRMAN
- Phone
- (619) 460-5362
- Website
- WWW.SD-SMACNA.ORG
- Return prepared by
- SOREN MCADAM LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 23-7163847 or by the name SHEET METAL & AIR CONDITIONING CONTRACTORS OF SAN DIEGO INDUSTRY.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
TO ESTABLISH, CONDUCT OR PARTICIPATE IN SUCH EDUCATIONAL PROGRAMS FOR EMPLOYERS AND EMPLOYEES IN THE SHEET METAL AND AIR CONDITIONING INDUSTRY, AND THE GENERAL PUBLIC, WITH RESPECT TO IDEAS AND METHODS, TO IMPROVE THE SHEET METAL AND AIR CONDITIONING INDUSTRY.
Program accomplishments
- THE PURPOSE OF THE FUND IS TO ASSIST ITS MEMBERS, WHICH IS COMPRISED OF FIRMS ENGAGED IN THE FABRICATION AND ERECTION OF ARCHITECTURAL, INDUSTRIAL, AND COMMERCIAL SHEET METAL WORK, HEATING, VENTILATING AND AIR CONDITIONING WORK THROUGH A UNION AGREEMENT, SET THE STANDARD FOR THEIR INDUSTRY IN TERMS OF SAFETY, RESEARCH, AND TECHNICAL STANDARDS DEVELOPMENT IN ORDER TO PROMOTE THE INDUSTRY.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7163847
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1971
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $62,574
- Income (IRS master file)
- $994,286
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $994,286 | $1,090,030 | $62,574 | XML |
| 990 | December 2024 | $1,353,996 | $1,458,831 | $104,090 | XML |
| 990 | December 2023 | $979,008 | $773,428 | $208,925 | XML |
| 990 | December 2022 | $752,136 | $809,924 | $3,345 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7163847).
Questions about SHEET METAL & AIR CONDITIONING CONTRACTORS OF SAN DIEGO INDUSTRY
- What is the EIN of SHEET METAL & AIR CONDITIONING CONTRACTORS OF SAN DIEGO INDUSTRY?
- The employer identification number (EIN) of SHEET METAL & AIR CONDITIONING CONTRACTORS OF SAN DIEGO INDUSTRY is 23-7163847.
- Is SHEET METAL & AIR CONDITIONING CONTRACTORS OF SAN DIEGO INDUSTRY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1971.
- Are donations to SHEET METAL & AIR CONDITIONING CONTRACTORS OF SAN DIEGO INDUSTRY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SHEET METAL & AIR CONDITIONING CONTRACTORS OF SAN DIEGO INDUSTRY file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SHEET METAL & AIR CONDITIONING CONTRACTORS OF SAN DIEGO INDUSTRY due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SHEET METAL & AIR CONDITIONING CONTRACTORS OF SAN DIEGO INDUSTRY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SHEET METAL & AIR CONDITIONING CONTRACTORS OF SAN DIEGO INDUSTRY?
- The 990 for the year ended December 31, 2025 names MOSES MORENO.
- Who are the officers and directors of SHEET METAL & AIR CONDITIONING CONTRACTORS OF SAN DIEGO INDUSTRY?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does SHEET METAL & AIR CONDITIONING CONTRACTORS OF SAN DIEGO INDUSTRY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $994,286, expenses of $1,090,030 and total assets of $62,574 at year end.
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