Nonprofit · EIN 44-0579756
SHEET METAL & AIR CONDITIONING CONTRACTORS ASSN
Tax-exempt · KANSAS CITY, MO 64106
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $978,292 | $1,052,414 | -$74,122 | $2,943,021 | $176,874 | $2,766,147 |
| December 31, 2024 | 990 | $1,226,528 | $930,075 | $296,453 | $2,593,314 | $27,005 | $2,566,309 |
| December 31, 2023 | 990 | $1,000,808 | $765,165 | $235,643 | $2,312,584 | $42,728 | $2,269,856 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $909,276
- Investment income
- $69,016
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $240,546
- Other salaries and wages
- $71,591
- Salaries, compensation and benefits (total)
- $404,225
- Professional fundraising fees
- $0
- Legal fees
- $8,727
- Accounting fees
- $22,971
- Occupancy
- $14,040
- Travel
- $927
- Program services (functional)
- $1,052,414
Balance sheet and other
- Total assets, start of year
- $2,593,314
- Total assets, end of year
- $2,943,021
- Total liabilities, end of year
- $176,874
- Net assets, end of year
- $2,766,147
- Publicly traded securities
- $2,661,237
- Net assets without donor restrictions
- $2,766,147
- Gross receipts
- $978,292
- Employees
- 2
- Year formed
- 1952
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 |
|---|---|---|---|
| TERRY ARD | PRESIDENT Trustee or director, Officer | – | $0 |
| BRUCE FIELD | DIRECTOR Trustee or director | – | $0 |
| CHRIS GILMORE | SECRETARY TR Trustee or director, Officer | – | $0 |
| SHAWN MANN | DIRECTOR Trustee or director | – | $0 |
| JIM MEGERSON | PAST PRESIDE Trustee or director, Officer | – | $0 |
| ANDY PHELPS | DIRECTOR Trustee or director | – | $0 |
| JASON QUATTLEBAUM | DIRECTOR Trustee or director | – | $0 |
| BOB ROACH | DIRECTOR Trustee or director | – | $0 |
| VAN WILLIS | DIRECTOR Trustee or director | – | $0 |
| BECKY WISEMAN | VICE PRESIDE Trustee or director, Officer | – | $0 |
| CLINT ZIER | DIRECTOR Trustee or director | – | $0 |
| MIKE ZYKAN | DIRECTOR Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TERRY ARD | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
| CHRIS CHAMPAGNE | PAST PRESIDE Trustee or director, Officer | 2 | $0 |
| CHRIS GILMORE | DIRECTOR Trustee or director | 1 | $0 |
| SHAWN MANN | DIRECTOR Trustee or director | 1 | $0 |
| JIM MEGERSON | PRESIDENT Trustee or director, Officer | 2 | $0 |
| JOHN OLIVAREZ | DIRECTOR Trustee or director | 1 | $0 |
| ANDY PHELPS | DIRECTOR Trustee or director | 1 | $0 |
| BOB ROACH | DIRECTOR Trustee or director | 1 | $0 |
| VAN WILLIS | DIRECTOR Trustee or director | 1 | $0 |
| BECKY WISEMAN | SEC/TREAS Trustee or director, Officer | 2 | $0 |
| CLINT ZIER | DIRECTOR Trustee or director | 1 | $0 |
| MIKE ZYKAN | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TERRY ARD | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| CHRIS CHAMPAGNE | PAST PRESIDE Trustee or director, Officer | 1 | $0 |
| CHRIS GILMORE | DIRECTOR Trustee or director | 1 | $0 |
| SHAWN MANN | DIRECTOR Trustee or director | 1 | $0 |
| JIM MEGERSON | PRESIDENT Trustee or director, Officer | 1 | $0 |
| JOHN OLIVAREZ | DIRECTOR Trustee or director | 1 | $0 |
| ANDY PHELPS | DIRECTOR Trustee or director | 1 | $0 |
| BOB ROACH | DIRECTOR Trustee or director | 1 | $0 |
| BECKY WISEMAN | SEC/TREAS Trustee or director, Officer | 1 | $0 |
| JOANN ZAHNER | DIRECTOR Trustee or director | 1 | $0 |
| CLINT ZIER | DIRECTOR Trustee or director | 1 | $0 |
| MIKE ZYKAN | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 720 OAK ST, KANSAS CITY, MO 64106-1608
- Principal officer (990 for 2025)
- JIM MEGERSON
- Signed the 990
- STACEY SMYLY, EXEC. DIRECTOR
- Phone
- (816) 421-3360
- Website
- WWW.SMACNAKC.COM
- Return prepared by
- NOVAK BIRKS PC
Mission
TO PROMOTE VARIOUS SEGMENTS OF THE SHEET METAL INDUSTRY THROUGH PUBLICATIONS, SEMINARS, EXHIBITS, ETC.
Program accomplishments
- TO PROMOTE VARIOUS SEGMENTS OF THE SHEET METAL INDUSTRY THROUGH PUBLICATIONS, SEMINARS, EXHIBITS, ETC.
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
- 44-0579756
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1954
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,943,021
- Income (IRS master file)
- $978,292
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $978,292 | $1,052,414 | $2,943,021 | XML |
| 990 | December 2024 | $1,226,528 | $930,075 | $2,593,314 | XML |
| 990 | December 2023 | $1,000,808 | $765,165 | $2,312,584 | XML |
| 990 | December 2022 | $478,904 | $748,880 | $2,055,984 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 44-0579756).
Questions about SHEET METAL & AIR CONDITIONING CONTRACTORS ASSN
- What is the EIN of SHEET METAL & AIR CONDITIONING CONTRACTORS ASSN?
- The employer identification number (EIN) of SHEET METAL & AIR CONDITIONING CONTRACTORS ASSN is 44-0579756.
- Is SHEET METAL & AIR CONDITIONING CONTRACTORS ASSN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1954.
- Are donations to SHEET METAL & AIR CONDITIONING CONTRACTORS ASSN tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SHEET METAL & AIR CONDITIONING CONTRACTORS ASSN 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 ASSN 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 ASSN 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 ASSN?
- The 990 for the year ended December 31, 2025 names JIM MEGERSON.
- Who are the officers and directors of SHEET METAL & AIR CONDITIONING CONTRACTORS ASSN?
- The 990 for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does SHEET METAL & AIR CONDITIONING CONTRACTORS ASSN have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $978,292, expenses of $1,052,414 and total assets of $2,943,021 at year end.
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