Liabilities / Assets
25th percentile
Higher debt load relative to assets than 25% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
25th percentile
Higher debt load relative to assets than 25% of similar nonprofits.
Liabilities / Revenue
31st percentile
Higher debt load relative to revenue than 31% of similar nonprofits.
Net Margin
7th percentile
Higher net margin than 7% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 42.0% of source-year revenue.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
23rd percentile
Faster revenue growth than 23% of similar nonprofits.
Assets
Down$1,582,719
Down $95,259 (-5.7%) from 2020
Net Assets
Down$1,547,534
Down $100,723 (-6.1%) from 2020
Liabilities
Up$35,185
Up $5,464 (+18%) from 2020
Revenue
Down$536,157
Down $35,015 (-6.1%) from 2020
Expenses
Up$631,330
Up $52,257 (+9.0%) from 2020
Net Income
Down-$95,173
Down $87,272 (-1105%) from 2020
Promotion of the advancement of sheet metal industries thru dissemination of information, educational programs, efficiency studies, and compliance with reuglatory studies
Advancement of sheet metal industries
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,427,938 | $1,455,825 | ▲ $27,887 |
| Cash and Non-Interest-Bearing Accounts | $173,440 | $74,138 | ▼ $99,302 |
| Accounts Receivable | $64,214 | $42,947 | ▼ $21,267 |
| Land, Buildings, and Equipment, Net | $12,386 | $9,114 | ▼ $3,272 |
| Prepaid Expenses and Deferred Charges | $0 | $695 | ▲ $695 |
| Total Assets | $1,677,978 | $1,582,719 | ▼ $95,259 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $29,721 | $25,205 | ▼ $4,516 |
| Deferred Revenue | $0 | $9,980 | ▲ $9,980 |
| Total Liabilities | $29,721 | $35,185 | ▲ $5,464 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,648,257 | $1,547,534 | ▼ $100,723 |
| Total Net Assets Fund Balance | $1,648,257 | $1,547,534 | ▼ $100,723 |
| Total Liabilities and Net Assets / Fund Balance | $1,677,978 | $1,582,719 | ▼ $95,259 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $7,631 | $35,533 | $43,164 |
| Buildings | $1,483 | $768 | $2,251 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Bernard Brill | Executive Director | FT | $219,998 | $5,255 | $225,253 |
| Name | Title |
|---|---|
| Kathleen Bigelow | Immediate Past President |
| Dale Trunnell | Past President |
| Stanley Fleischer | Past President |
| Geoff Parks | President |
| Dale Sheppard | Vice President |
| Frank Roberts | Director |
| Michael Pantele | Director |
| Mike Tabor | Director |
| James Noto | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $349,001 |
| Other Expenses | $282,329 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $225,253 |
| Other Salaries and Wages | - | - | - | $101,527 |
| Travel | - | - | - | $44,607 |
| Occupancy | - | - | - | $42,975 |
| Conferences and Meetings | - | - | - | $37,199 |
| Fees for Services Other | - | - | - | $36,146 |
| Other Expenses | - | - | - | $33,165 |
| Office Expenses | - | - | - | $26,265 |
| Fees for Services Accounting | - | - | - | $25,694 |
| Payroll Taxes | - | - | - | $21,210 |
| Fees for Services Legal | - | - | - | $19,376 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $13,630 |
| Depreciation Depletion | - | - | - | $3,272 |
| Other Employee Benefits | - | - | - | $1,011 |
| Total Functional Expenses | $0 | $0 | $0 | $631,330 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $631,330 |
| Expenses per Audited Statements | $617,700 |
| Total Expenses per Audited Statements | $617,700 |
| Expenses Not Reported on Financial Statements | $13,630 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The organization is made up of members from different companies in the sheet metal industry.”
“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.”
“A copy of the draft form 990 is sent to the governing body for review and approval prior to being filed with the irs.”
“After a request is submitted and it is reviewed, the documents are made available by management in the organizations office.”
“The organizations governing body is responsible for the oversight of the audit as well as the selection of the independent accountant.”
“Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by smacna and recognize a tax liability if smacna has taken an uncertain position that, more likely than not, would not be sustained upon examination by the u.s. Federal, state, or other taxing authorities. Smacna 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 smacna.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 29721 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 25205 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 64214 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 42947 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | ADVANCEMENT OF SHEET METAL INDUSTRIES |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 0 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SMACNA MID-ATLANTIC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3014460002 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 7833 WALKER DR |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | GREENBELT |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 20770 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 173440 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 74138 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 225253 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 37199 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 45136 |
| IRS990/CYOtherExpensesAmt | 0 | 282329 |
| IRS990/CYOtherRevenueAmt | 0 | 78333 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 412688 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -95173 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 349001 |
| IRS990/CYTotalExpensesAmt | 0 | 631330 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 536157 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 0 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 9980 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 3272 |
| IRS990/Desc | 0 | PROMOTION OF THE ADVANCEMENT OF SHEET METAL INDUSTRIES THROUGH DISSEMINATION OF INFORMATION, EDUCATIONAL PROGRAMS, EFFICIENCY STUDIES, AND COMPLIANCE WITH REGULATORY STUDIES. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 3 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 25694 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 19376 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 36146 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 13630 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 5255 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | GEOFF PARKS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DALE SHEPPARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JAMES NOTO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DALE TRUNNELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | STANLEY FLEISCHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MICHAEL PANTELE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | FRANK ROBERTS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MIKE TABOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | KATHLEEN BIGELOW |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | BERNARD BRILL |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 219998 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PAST PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | PAST PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | IMMEDIATE PAST PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 2006 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 536157 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 45136 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 45136 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1427938 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1455825 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 36301 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 12386 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 9114 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 45415 |
| IRS990/LegalDomicileStateCd | 0 | MD |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 1 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | PROMOTION OF THE ADVANCEMENT OF SHEET METAL INDUSTRIES THROUGH DISSEMINATION OF INFORMATION, EDUCATIONAL PROGRAMS, EFFICIENCY STUDIES, AND COMPLIANCE WITH REGULATORY STUDIES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1648257 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1547534 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -5550 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1648257 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1547534 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 42975 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 26265 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 1011 |
| IRS990/OtherExpensesGrp/Desc | 0 | OTHER EXPENSES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 33165 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | REIMBURSEMENTS |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | SPECIAL EVENTS |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 61678 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 11925 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 4730 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 61678 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 11925 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 4730 |
| IRS990/OtherRevenueTotalAmt | 0 | 78333 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 101527 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 21210 |
| IRS990/PoliciesReferenceChaptersInd | 0 | 1 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 695 |
| IRS990/PrincipalOfficerNm | 0 | KURT SNYDER |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 412688 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 412688 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 37585 |
| IRS990/PYOtherExpensesAmt | 0 | 248687 |
| IRS990/PYOtherRevenueAmt | 0 | 93967 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 439620 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -7901 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 330386 |
| IRS990/PYTotalExpensesAmt | 0 | 579073 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 571172 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -95173 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1483 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 768 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2251 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 7631 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 35533 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 43164 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 13630 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 617700 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 13630 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 13630 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -5550 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -5550 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 13630 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 522527 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY SMACNA AND RECOGNIZE A TAX LIABILITY IF SMACNA HAS TAKEN AN UNCERTAIN POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE U.S. FEDERAL, STATE, OR OTHER TAXING AUTHORITIES. SMACNA 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 SMACNA. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 9114 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 631330 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 536157 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 516977 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 617700 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 219998 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 5255 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | BERNARD BRILL |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 225253 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS MADE UP OF MEMBERS FROM DIFFERENT COMPANIES IN THE SHEET METAL INDUSTRY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A 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/ExplanationTxt | 3 | AFTER A REQUEST IS SUBMITTED AND IT IS REVIEWED, THE DOCUMENTS ARE MADE AVAILABLE BY MANAGEMENT IN THE ORGANIZATIONS OFFICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATIONS GOVERNING BODY IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AS WELL AS THE SELECTION OF THE INDEPENDENT ACCOUNTANT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990. PART XII, LINE 1: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | SMACNA MID-ATLANTIC TRUST FUND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 205913717 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)6 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | MD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | TRUST FUND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 7833 WALKER DRIVE 400 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | GREENBELT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 20770 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 1 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 482870 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 1 | 61678 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | FMV |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 1 | FMV |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | SMACNA MID-ATLANTIC TRUST FUND |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | SMACNA MID-ATLANTIC TRUST FUND |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | S |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 1 | L |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MD |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1677978 |
| IRS990/TotalAssetsEOYAmt | 0 | 1582719 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1677978 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1582719 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalEmployeeCnt | 0 | 3 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 631330 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 29721 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 35185 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 29721 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 35185 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1648257 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1547534 |
| IRS990/TotalOtherCompensationAmt | 0 | 5255 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 412688 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 219998 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 45136 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 491021 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 536157 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1677978 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1582719 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 44607 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 7833 WALKER DRIVE |
| IRS990/USAddress/CityNm | 0 | GREENBELT |
| IRS990/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990/USAddress/ZIPCd | 0 | 20770 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | SMACNAATL.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 3 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KURT SNYDER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3014460002 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-11-01 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SMACNA MID-ATLANTIC INC |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.