Civic Intelligence

Sheet Metal & Air Conditioning Contractors National Asso Nyc Chap

990 • Fiscal year 2017 • EIN 11-6102055

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 20, 2018

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

47th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

47th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Net Margin

5th percentile

-47%

Higher net margin than 5% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Asset Growth

2nd percentile

-86%

Faster asset growth than 2% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

42nd percentile

-2.5%

Faster revenue growth than 42% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$29,383

Down $184,548 (-86%) from 2016

Net Assets

Down

$29,383

Down $184,548 (-86%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$390,718

Down $10,074 (-2.5%) from 2016

Expenses

Up

$575,266

Up $132,745 (+30%) from 2016

Net Income

Down

-$184,548

Down $142,819 (-342%) from 2016

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

2017

Assets$29,383
Liabilities$0
Net Assets$29,383

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

2017

Revenue$390,718
Expenses$575,266
Net Income-$184,548
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 20, 2018
Return Version
2017v2.2
Gross Receipts
$390,718
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$213,931$3,134▼ $210,797
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$213,931$29,383▼ $184,548
Other Assets Total-$26,249-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$213,931$29,383▼ $184,548
Total Net Assets Fund Balance$213,931$29,383▼ $184,548
Total Liabilities and Net Assets / Fund Balance$213,931$29,383▼ $184,548

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$26,249--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Victor GanyPresident
James OrlandoVice President
William RothbergExecutive Director
Elizabeth CastilloManaging Director
Anthony GrandeTrustee
Brad MattesTrustee
Frank DokaTrustee
Peter Pappas JrTrustee
Robert AnsbroTrustee
Ronald J PalmerickTrustee
Frank NarcisoTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
William Rotherberg Atty At LawLegal16 COURT STREET, Brooklyn, NY 11241$298,333
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$389,800
Investment Income
$918
Other Revenue
$0
Change in Net Assets
$-184,548

Audited Revenue Reconciliation

Revenue per Audited Statements
$390,718
Total Revenue per Audited Statements
$390,718
Total Revenue per Form 990
$390,718
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$575,266
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-$298,333-$298,333
Conferences and Meetings$112,431--$112,431
Office Expenses-$23,262-$23,262
Fees for Services Accounting-$11,100-$11,100
Other Expenses$990--$990
Total Functional Expenses$242,571$332,695$0$575,266

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$575,266
Total Expenses per Audited Statements$575,266
Total Expenses per Form 990$575,266
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
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-SecretaryLegal & Admin FeesNo$298,333

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 Of 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
2018-07-20
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Wagner & Zwerman LLP
Address
201 Old Country Road Ste 202, Melville, NY 11747-2731
Preparer
Andrew M Zwerman CPA
Phone
6317771000
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0ASSOC. PROGRAM REIMB
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0370000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt119800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0370000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt119800
IRS990/ProgSrvcAccomActy2Grp/Desc0ORGANIZATION MEMBERSHIPS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt089950
IRS990/ProgSrvcAccomActy3Grp/Desc0GIFTS, DONATIONS, DINNER, AND JOURNAL
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt040190
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt01492
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0442521
IRS990/PYProgramServiceRevenueAmt0399300
IRS990/PYRevenuesLessExpensesAmt0-41729
IRS990/PYTotalExpensesAmt0442521
IRS990/PYTotalRevenueAmt0400792
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-184548
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0213931
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03134
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0575266
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt026249
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM ROOFING & WATERPROOFING CONTRAC
IRS990ScheduleD/RevenueSubtotalAmt0390718
IRS990ScheduleD/TotalBookValueOtherAssetsAmt026249
IRS990ScheduleD/TotalExpensesPerForm990Amt0575266
IRS990ScheduleD/TotalRevenuePerForm990Amt0390718
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0390718
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0575266
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0W ROTHBERG ATT AT LAW
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SECRETARY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0298333
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEGAL & ADMIN FEES
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S MEMBERSHIP IS MADE UP OF VARIOUS CONTRIBUTING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SUBMITTED TO AND REVIEWED BY CORPORATE SECRETARY PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DISCLOSURES UNDER THE CONFLICTS Of INTEREST POLICY ARE MADE AT EACH OF THE ORGANIZATIONS BOARD AND/OR COMMITTEE MEETINGS AS SCHEDULED DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUAL FINANCIAL BUDGETS INCLUDING FEES TO THE LAW FIRM OF THE EXECUTIVE DIRECTOR AND SECRETARY ARE REVIEWED AND APPROVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INFORMATION 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 VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0213931
IRS990/TotalAssetsEOYAmt029383
IRS990/TotalAssetsGrp/BOYAmt0213931
IRS990/TotalAssetsGrp/EOYAmt029383
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0332695
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0242571
IRS990/TotalFunctionalExpensesGrp/TotalAmt0575266
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0213931
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt029383
IRS990/TotalProgramServiceExpensesAmt0242571
IRS990/TotalProgramServiceRevenueAmt0389800
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0390718
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0390718
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0213931
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt029383
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0213931
IRS990/UnrestrictedNetAssetsGrp/EOYAmt029383
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.NYCSMACNA.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM ROTHBERG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-20
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/PreparerFirmEIN0112836481
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Wagner & Zwerman LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0201 Old Country Road Ste 202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Melville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0117472731
ReturnHeader/PreparerPersonGrp/PhoneNum06317771000
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANDREW M ZWERMAN CPA
ReturnHeader/ReturnTs02018-07-20T09:49:44-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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
2017Detailed filing. Detailed filing data is available for this year.$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