Civic Intelligence

Sheet Metal & Air Conditioning Contractors National Asso Nyc Chap

990 • Fiscal year 2014 • EIN 11-6102055

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 29, 2015

16 Court StreetBrooklyn, NY 11241

(718) 624-4600

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

63rd percentile

0.03x

Higher debt load relative to assets than 63% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

65th percentile

0.03x

Higher debt load relative to revenue than 65% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Net Margin

12th percentile

-20%

Higher net margin than 12% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Asset Growth

17th percentile

-18%

Faster asset growth than 17% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

47th percentile

0.2%

Faster revenue growth than 47% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$296,080

Down $66,701 (-18%) from 2013

Net Assets

Down

$286,240

Down $76,541 (-21%) from 2013

Liabilities

Up

$9,840

Up $9,840 from 2013

Revenue

Up

$379,320

Up $582 (+0.2%) from 2013

Expenses

Up

$455,861

Up $7,561 (+1.7%) from 2013

Net Income

Down

-$76,541

Down $6,979 (-10%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0-$200KAssets 2011: $429,503Liabilities 2011: $0Net Assets 2011: $429,5032011Assets 2012: $447,574Liabilities 2012: $15,231Net Assets 2012: $432,3432012Assets 2013: $362,781Liabilities 2013: $0Net Assets 2013: $362,7812013Assets 2014: $296,080Liabilities 2014: $9,840Net Assets 2014: $286,2402014Assets 2015: $255,660Liabilities 2015: $0Net Assets 2015: $255,6602015Assets 2016: $213,931Liabilities 2016: $0Net Assets 2016: $213,9312016Assets 2017: $29,383Liabilities 2017: $0Net Assets 2017: $29,3832017Assets 2018: $40,443Liabilities 2018: $0Net Assets 2018: $40,4432018Assets 2019: $91,031Liabilities 2019: $106,135Net Assets 2019: -$15,1042019Assets 2020: $168,573Liabilities 2020: $100,975Net Assets 2020: $67,5982020Assets 2021: $2,871Liabilities 2021: $0Net Assets 2021: $2,8712021Assets 2022: $36,719Liabilities 2022: $108,994Net Assets 2022: -$72,2752022Assets 2023: $1,492Liabilities 2023: $77,097Net Assets 2023: -$75,6052023Assets 2024: $3,081Liabilities 2024: $45,243Net Assets 2024: -$42,1622024

Highlighted filing

2014

Assets$296,080
Liabilities$9,840
Net Assets$286,240

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2011: $372,9822011Expenses 2012: $376,4552012Revenue 2013: $378,738Expenses 2013: $448,300Net Income 2013: -$69,5622013Revenue 2014: $379,320Expenses 2014: $455,861Net Income 2014: -$76,5412014Revenue 2015: $379,664Expenses 2015: $410,244Net Income 2015: -$30,5802015Revenue 2016: $400,792Expenses 2016: $442,521Net Income 2016: -$41,7292016Revenue 2017: $390,718Expenses 2017: $575,266Net Income 2017: -$184,5482017Revenue 2018: $488,721Expenses 2018: $477,661Net Income 2018: $11,0602018Revenue 2019: $490,023Expenses 2019: $545,570Net Income 2019: -$55,5472019Revenue 2020: $488,811Expenses 2020: $406,109Net Income 2020: $82,7022020Revenue 2021: $484,771Expenses 2021: $549,498Net Income 2021: -$64,7272021Revenue 2022: $504,356Expenses 2022: $579,502Net Income 2022: -$75,1462022Revenue 2023: $608,973Expenses 2023: $612,303Net Income 2023: -$3,3302023Revenue 2024: $599,528Expenses 2024: $566,085Net Income 2024: $33,4432024

Highlighted filing

2014

Revenue$379,320
Expenses$455,861
Net Income-$76,541
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 29, 2015
Return Version
2014v5.0
Gross Receipts
$379,320
Mission and Program Overview

Mission

Industry association providing negotiation and arbitration of industry labor contracts.

Employers' trade association representing and promoting the sheet metal industry in the ny city area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$362,781$296,080▼ $66,701
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$362,781$296,080▼ $66,701
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$9,840-
Total Liabilities$0$9,840▲ $9,840
Net Assets / Fund Balance
Unrestricted Net Assets$362,781$286,240▼ $76,541
Total Net Assets Fund Balance$362,781$286,240▼ $76,541
Total Liabilities and Net Assets / Fund Balance$362,781$296,080▼ $66,701
Compensation and Service Providers

Board Members and Trustees

NameTitle
Victor GanyPresident
Ronald J PalmerickVice President
Barbara KranisManaging Director
Anthony GrandeTrustee
Brad MattesTrustee
Dennis Appel JrTrustee
Peter Pappas JrTrustee
Robert AnsbroTrustee
William RothbergExecutive Direc
Frank NarcisoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$376,800
Investment Income
$2,520
Other Revenue
$0
Change in Net Assets
$-76,541

Audited Revenue Reconciliation

Revenue per Audited Statements
$379,320
Total Revenue per Audited Statements
$379,320
Total Revenue per Form 990
$379,320
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$455,861
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal-$263,336-$263,336
Advertising$51,705--$51,705
Conferences and Meetings$40,072--$40,072
Fees for Services Accounting-$10,800-$10,800
Insurance-$3,832-$3,832
Other Expenses$2,900--$2,900
Office Expenses-$340-$340
Total Functional Expenses$177,553$278,308$0$455,861

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$455,861
Total Expenses per Audited Statements$455,861
Total Expenses per Form 990$455,861
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Exec DirectLegal & Admin FeesNo$263,336

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

The organization's membership is made up of various contributing members.

Form 990, Part VI, Line 11B: Form 990 Review Process

Submitted to and reviewed by corporate secretary prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Disclosures under the conflicts on interest policy are made at each of the organizations board and/or committee meetings as scheduled during the year.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Annual financial budgets including fees to the law firm of the executive director and secretary are reviewed and approved.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Information about the organization can be obtained from the firm of the executive director and organization counsel at his offices, located at 16 court street brooklyn, ny 11241

Filing and Contact Details

Filer

Filer Name
Sheet Metal & Air Conditioning
EIN
11-6102055
Phone
7186244600
Address
16 COURT STREET, BROOKLYN, NY 11241

Signing Officer

Name
William Rothberg
Title
Executive Direc
Signed
2015-06-29
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
9
Employees
0

Preparer

Firm
Wagner & Zwerman LLP
Address
450 Wireless Boulevard, Hauppauge, NY 11788
Preparer
Andrew M Zwerman CPA
Phone
6317771000
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: other program services

Raw XML Appendix399 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Executive Direc
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0360000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt116800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0360000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt116800
IRS990/ProgSrvcAccomActy2Grp/Desc0OTHER PROGRAM SERVICES
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt054605
IRS990/ProgSrvcAccomActy3Grp/Desc0CONVENTIONS AND MEETINGS
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt040072
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02938
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0448300
IRS990/PYProgramServiceRevenueAmt0375800
IRS990/PYRevenuesLessExpensesAmt0-69562
IRS990/PYTotalExpensesAmt0448300
IRS990/PYTotalRevenueAmt0378738
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-76541
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0362781
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0296080
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/DuesAssessmentsAmt016800
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0455861
IRS990ScheduleD/RevenueSubtotalAmt0379320
IRS990ScheduleD/TotalExpensesPerForm990Amt0455861
IRS990ScheduleD/TotalRevenuePerForm990Amt0379320
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0379320
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0455861
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0W ROTHBERG ATT AT LAW
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0EXEC DIRECT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0263336
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEGAL & ADMIN FEES
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: OTHER PROGRAM SERVICES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S MEMBERSHIP IS MADE UP OF VARIOUS CONTRIBUTING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SUBMITTED TO AND REVIEWED BY CORPORATE SECRETARY PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DISCLOSURES UNDER THE CONFLICTS ON INTEREST POLICY ARE MADE AT EACH OF THE ORGANIZATIONS BOARD AND/OR COMMITTEE MEETINGS AS SCHEDULED DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUAL FINANCIAL BUDGETS INCLUDING FEES TO THE LAW FIRM OF THE EXECUTIVE DIRECTOR AND SECRETARY ARE REVIEWED AND APPROVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5INFORMATION ABOUT THE ORGANIZATION CAN BE OBTAINED FROM THE FIRM OF THE EXECUTIVE DIRECTOR AND ORGANIZATION COUNSEL AT HIS OFFICES, LOCATED AT 16 COURT STREET BROOKLYN, NY 11241
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0362781
IRS990/TotalAssetsEOYAmt0296080
IRS990/TotalAssetsGrp/BOYAmt0362781
IRS990/TotalAssetsGrp/EOYAmt0296080
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0278308
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0177553
IRS990/TotalFunctionalExpensesGrp/TotalAmt0455861
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt09840
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt09840
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0362781
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0286240
IRS990/TotalOtherProgSrvcExpenseAmt04226
IRS990/TotalProgramServiceExpensesAmt0177553
IRS990/TotalProgramServiceRevenueAmt0376800
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0379320
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0379320
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0362781
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0296080
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0362781
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0286240
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.NYCSMACNA.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM ROTHBERG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-06-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL & AIR CONDITIONING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CONTRACTORS ASSOCIATION OF NYC INC
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0116102055
ReturnHeader/Filer/PhoneNum07186244600
ReturnHeader/Filer/USAddress/AddressLine1Txt016 COURT STREET
ReturnHeader/Filer/USAddress/CityNm0BROOKLYN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011241
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Wagner & Zwerman LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0450 Wireless Boulevard
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hauppauge
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011788
ReturnHeader/PreparerPersonGrp/PhoneNum06317771000
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANDREW M ZWERMAN CPA
ReturnHeader/ReturnTs02015-06-29T07:26:49-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.45$0.42$6.00$5.66$0.33
2023Detailed filing. Detailed filing data is available for this year.$0.01$0.77$0.76$6.09$6.12$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$1.09$0.72$5.04$5.80$0.75
2021Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$4.85$5.49$0.65
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.69$1.01$0.68$4.89$4.06$0.83
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$1.06$0.15$4.90$5.46$0.56
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.00$0.40$4.89$4.78$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.00$0.29$3.91$5.75$1.85
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$0.00$2.14$4.01$4.43$0.42
2015Detailed filing. Detailed filing data is available for this year.$2.56$0.00$2.56$3.80$4.10$0.31
2014Detailed filing. Detailed filing data is available for this year.$2.96$0.10$2.86$3.79$4.56$0.77
2013Detailed filing. Detailed filing data is available for this year.$3.63$0.00$3.63$3.79$4.48$0.70
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.48$0.15$4.32$3.76
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.30$0.00$4.30$3.73