Civic Intelligence

Smacna MID-Atlantic Trust Fund

990 • Fiscal year 2020 • EIN 20-5913717

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 14, 2021

7833 Walker DriveGreenbelt, MD 20770

(301) 446-0002

Siviq Scores

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

Liabilities / Assets

97th percentile

1.00x

Higher debt load relative to assets than 97% of similar nonprofits.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

52nd percentile

0.09x

Higher debt load relative to revenue than 52% of similar nonprofits.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2020

Net Margin

35th percentile

0.0%

Higher net margin than 35% of similar nonprofits.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

44th percentile

$0

Higher top officer pay than 44% of similar nonprofits.

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

2020 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2020

Asset Growth

1st percentile

-61%

Faster asset growth than 1% of similar nonprofits.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

20th percentile

-30%

Faster revenue growth than 20% of similar nonprofits.

2020 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$76,881

Down $122,794 (-61%) from 2019

Net Assets

Flat

$0

Flat from 2019

Liabilities

Down

$76,881

Down $122,794 (-61%) from 2019

Revenue

Down

$815,836

Down $353,493 (-30%) from 2019

Expenses

Down

$815,836

Down $353,493 (-30%) from 2019

Net Income

Flat

$0

Flat from 2019

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $161,362Liabilities 2011: $161,362Net Assets 2011: $02011Assets 2012: $123,837Liabilities 2012: $123,837Net Assets 2012: $02012Assets 2013: $165,633Liabilities 2013: $165,633Net Assets 2013: $02013Assets 2014: $96,040Liabilities 2014: $96,040Net Assets 2014: $02014Assets 2015: $83,883Liabilities 2015: $83,883Net Assets 2015: $02015Assets 2016: $81,708Liabilities 2016: $81,708Net Assets 2016: $02016Assets 2017: $149,281Liabilities 2017: $149,281Net Assets 2017: $02017Assets 2018: $219,709Liabilities 2018: $219,709Net Assets 2018: $02018Assets 2019: $199,675Liabilities 2019: $199,675Net Assets 2019: $02019Assets 2020: $76,881Liabilities 2020: $76,881Net Assets 2020: $02020Assets 2021: $134,304Liabilities 2021: $134,304Net Assets 2021: $02021Assets 2022: $123,736Liabilities 2022: $123,736Net Assets 2022: $02022Assets 2023: $193,740Liabilities 2023: $193,740Net Assets 2023: $02023Assets 2024: $203,206Liabilities 2024: $203,206Net Assets 2024: $02024

Highlighted filing

2020

Assets$76,881
Liabilities$76,881
Net Assets$0

Operations Trend

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

$1.5M$1.0M$500K$0Expenses 2011: $628,8652011Revenue 2012: $694,554Expenses 2012: $694,554Net Income 2012: $02012Revenue 2013: $658,038Expenses 2013: $658,038Net Income 2013: $02013Revenue 2014: $628,786Expenses 2014: $628,786Net Income 2014: $02014Revenue 2015: $628,074Expenses 2015: $628,074Net Income 2015: $02015Revenue 2016: $737,733Expenses 2016: $737,733Net Income 2016: $02016Revenue 2017: $860,682Expenses 2017: $860,682Net Income 2017: $02017Revenue 2018: $1,052,709Expenses 2018: $1,052,709Net Income 2018: $02018Revenue 2019: $1,169,329Expenses 2019: $1,169,329Net Income 2019: $02019Revenue 2020: $815,836Expenses 2020: $815,836Net Income 2020: $02020Revenue 2021: $824,656Expenses 2021: $824,656Net Income 2021: $02021Revenue 2022: $819,740Expenses 2022: $819,740Net Income 2022: $02022Revenue 2023: $787,343Expenses 2023: $787,343Net Income 2023: $02023Revenue 2024: $835,595Expenses 2024: $835,595Net Income 2024: $02024

Highlighted filing

2020

Revenue$815,836
Expenses$815,836
Net Income$0
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 14, 2021
Return Version
2020v4.1
Gross Receipts
$815,836
Mission and Program Overview

Mission

Promotion of the advancement of sheet metal industries through dissemination of information, educational programs, efficiency studies, and compliance with regulatory studies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$99,084$68,339▼ $30,745
Cash and Non-Interest-Bearing Accounts$100,591$8,542▼ $92,049
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$199,675$76,881▼ $122,794
Liabilities
Accounts Payable and Accrued Expenses$199,675$76,881▼ $122,794
Total Liabilities$199,675$76,881▼ $122,794
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$199,675$76,881▼ $122,794
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$815,836
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0

Audited Revenue Reconciliation

Revenue per Audited Statements
$815,836
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$815,836
Total Revenue per Form 990
$815,836
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$815,836
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
Payments to Affiliates---$749,790
Office Expenses---$61,896
Fees for Services Legal---$3,425
Fees for Services Accounting---$725
Total Functional Expenses$0$0$0$815,836

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$815,836
Total Expenses per Audited Statements$815,836
Total Expenses per Form 990$815,836
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization is made up of members from different companies in the sheet metal industry.

Form 990, Part VI, Section A, Line 7A

Each regular member, in good standing, shall be entitled to one vote on each matter submitted to a vote of the members. Each memebr firm shall designate one representative who shall be entitled to one vote on each matter submitted to a vote of the members at any meeting of members.

Form 990, Part VI, Section B, Line 11B

A copy of the draft form 990 is sent to the governing body for review and approval prior to being filed with the irs.

Form 990, Part VI, Section C, Line 19

Document requests are reviewed and then made available by management at the organizations office.

Filing and Contact Details

Filer

Filer Name
Smacna Mid-atlantic Trust Fund
EIN
20-5913717
Phone
3014460002
Address
7833 WALKER DRIVE, GREENBELT, MD 20770

Signing Officer

Name
Bernard Brill
Title
Executive Director
Phone
3014460002
Signed
2021-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bernard Brill
Formed
2006
Legal Domicile
Md
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
0

Preparer

Firm
Novak Francella LLC
Address
40 MONUMENT RD 5TH FLR, BALA CYNWYD, PA 19004
Preparer
Louis Verzella CPA
Phone
6106689400
Supplemental Narrative

Additional Explanations

FORM 990. PART XII, LINE 2C:

The organizations governing body is responsible for the oversight of the audit as well as the selection of the independent accountant.

Financial Statement Notes

PART X, LINE 2:

Management is required to evaluate tax positions taken by the fund and recognize a tax liability if the fund has taken an uncertain position, that more likely than not, would not be sustained upon examination by the u.s. Federal, state, and local taxing authorities. The fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Typically, tax years will remain open for three years; however, this may differ depending upon the circumstances of the fund.

Raw XML Appendix342 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY IF THE FUND HAS TAKEN AN UNCERTAIN POSITION, THAT MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE U.S. FEDERAL, STATE, AND LOCAL TAXING AUTHORITIES. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. TYPICALLY, TAX YEARS WILL REMAIN OPEN FOR THREE YEARS; HOWEVER, THIS MAY DIFFER DEPENDING UPON THE CIRCUMSTANCES OF THE FUND.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS MADE UP OF MEMBERS FROM DIFFERENT COMPANIES IN THE SHEET METAL INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH REGULAR MEMBER, IN GOOD STANDING, SHALL BE ENTITLED TO ONE VOTE ON EACH MATTER SUBMITTED TO A VOTE OF THE MEMBERS. EACH MEMEBR FIRM SHALL DESIGNATE ONE REPRESENTATIVE WHO SHALL BE ENTITLED TO ONE VOTE ON EACH MATTER SUBMITTED TO A VOTE OF THE MEMBERS AT ANY MEETING OF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE DRAFT FORM 990 IS SENT TO THE GOVERNING BODY FOR REVIEW AND APPROVAL PRIOR TO BEING FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENT REQUESTS ARE REVIEWED AND THEN MADE AVAILABLE BY MANAGEMENT AT THE ORGANIZATIONS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATIONS GOVERNING BODY IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AS WELL AS THE SELECTION OF THE INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990. PART XII, LINE 2C:
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0205920172
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROMOTION & ADVOCACY
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt031850
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1534000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0SMACNA MID-ATLANTIC INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1SMACNA MID-ATLANTIC INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1R
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd01
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0199675
IRS990/TotalAssetsEOYAmt076881
IRS990/TotalAssetsGrp/BOYAmt0199675
IRS990/TotalAssetsGrp/EOYAmt076881
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0815836
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0199675
IRS990/TotalLiabilitiesEOYAmt076881
IRS990/TotalLiabilitiesGrp/BOYAmt0199675
IRS990/TotalLiabilitiesGrp/EOYAmt076881
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0815836
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0815836
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0815836
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0199675
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt076881
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07833 WALKER DRIVE
IRS990/USAddress/CityNm0GREENBELT
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd020770
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BERNARD BRILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03014460002
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMACNA MID-ATLANTIC TRUST FUND
ReturnHeader/Filer/BusinessNameControlTxt0SMAC
ReturnHeader/Filer/EIN0205913717
ReturnHeader/Filer/PhoneNum03014460002
ReturnHeader/Filer/USAddress/AddressLine1Txt07833 WALKER DRIVE
ReturnHeader/Filer/USAddress/CityNm0GREENBELT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd020770
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611436956
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NOVAK FRANCELLA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt040 MONUMENT RD 5TH FLR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BALA CYNWYD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019004
ReturnHeader/PreparerPersonGrp/PhoneNum06106689400
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LOUIS VERZELLA CPA
ReturnHeader/ReturnTs02021-11-14T08:00:28-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BERNARD
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BRILL
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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.$0.20$0.20$0.00$0.84$0.84$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.19$0.19$0.00$0.79$0.79$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.12$0.12$0.00$0.82$0.82$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.13$0.13$0.00$0.82$0.82$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.08$0.08$0.00$0.82$0.82$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.20$0.20$0.00$1.17$1.17$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.22$0.22$0.00$1.05$1.05$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.15$0.15$0.00$0.86$0.86$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.08$0.08$0.00$0.74$0.74$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.08$0.08$0.00$0.63$0.63$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.10$0.10$0.00$0.63$0.63$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.17$0.17$0.00$0.66$0.66$0.00
2012Summary only. Only limited summary data is available for this year.$0.12$0.12$0.00$0.69$0.69$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.16$0.00$0.63