Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
Smacna of North Central Ohio Industry Fund
EIN 23-7034498 • 501(c)6 • Cleveland, OH
Profile
To establish and conduct educational programs and develop new techniques and ideas to both improve the industry and increase the contributions that the industry and employees can make to the community. To make financial contributions that the sheet metal, ventilating and air conditioning divisions of the construction industry to fund the above purpose. To protect and improve existing standards within these divisions to keep pace with the new developments within the industry. To engage in any proper activity that will increase the efficiency of the industry, improve its ability to serve the public and create and maintain good public relations.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.02x
Liabilities / Revenue
64th percentile
Higher debt load relative to revenue than 64% of similar nonprofits.
Net Margin
51st percentile
Higher net margin than 51% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
49th percentile
Faster asset growth than 49% of similar nonprofits.
Revenue Growth
98th percentile
Faster revenue growth than 98% of similar nonprofits.
Balance Sheet
Assets
Down$83,478
Down $1,541 (-1.8%) from 2023
Liabilities
Up$2,048
Up $1,898 (+1265%) from 2023
Net Assets
Down$81,430
Down $3,439 (-4.1%) from 2023
Revenue
Up$104,547
Up $78,200 (+297%) from 2023
Expenses
Up$103,370
Up $81,208 (+366%) from 2023
Net Income
Down$1,177
Down $3,008 (-72%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $83,478
- Liabilities
- $2,048
- Net assets
- $81,430
- Revenue
- $104,547
- Expenses
- $103,370
- Net income
- $1,177
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 15, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $104,547
Mission and Program Overview
Mission
To establish and conduct educational programs and develop new techniques and ideas to both improve the industry and increase the contributions that the industry and employees can make to the community. To make financial contributions to the sheet metal, ventilating and air conditioning divisions of the construction industry to fund the above purpose. To protect and improve existing standards with these divisions to keep pace with new developments within the industry. To engage in any proper activity that will increase the efficiency of the industry, improve its ability to serve the public and create and maintain good public relations.
To establish and conduct educational programs and develop new techniques and ideas to both improve the industry and increase the contributions that the industry and employees can make to the community. To make financial contributions to the sheet metal, ventilating and air conditioning divisions of the construction industry to fund the above purpose. To protect and improve existing standards within these divisions to keep pace with the new developments within the industry. To engage in any proper activity that will increase the efficiency of the industry, improve its ability to serve the public and create and maintain good public relations.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO ESTABLISH AND CONDUCT EDUCATIONAL PROGRAMS AND DEVELOP NEW TECHNIQUES AND IDEAS TO BOTH IMPROVE THE INDUSTRY AND INCREASE THE CONTRIBUTIONS THAT THE INDUSTRY AND EMPLOYEES CAN MAKE TO THE COMMUNITY. TO MAKE FINANCIAL CONTRIBUTIONS TO THE SHEET METAL, VENTILATING AND AIR CONDITIONING DIVISIONS OF THE CONSTRUCTION INDUSTRY TO FUND THE ABOVE PURPOSE. TO PROTECT AND IMPROVE EXISTING STANDARDS WITHIN THESE DIVISIONS TO KEEP PACE WITH THE NEW DEVELOPMENTS WITHIN THE INDUSTRY. TO ENGAGE IN ANY PROPER ACTIVITY THAT WILL INCREASE THE EFFICIENCY OF THE INDUSTRY, IMPROVE ITS ABILITY TO SERVE THE PUBLIC AND CREATE AND MAINTAIN GOOD PUBLIC RELATIONS. | $0 | $102,247 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ANDY GUNDLACH | President | - | $0 | - | - |
| GARY WIGHTMAN | Vice President | - | $0 | - | - |
| TIM LINVILLE | Secretary/Treasurer | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Smacna of North Central Ohio
- EIN
- 23-7034498
- Phone
- 2163989860
- Address
- 950 KEYNOTE CIRCLE SUITE 10, CLEVELAND, OH 44131
Signing Officer
- Name
- Tim Linville
- Title
- Secretary/treasurer
- Phone
- 2163989860
- Signed
- 2025-11-15
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Citrin Cooperman Advisors LLC
- Address
- 28601 CHAGRIN BLVD SUITE 210, WOODMERE, OH 44122
- Preparer
- David Reape
- Phone
- 2168311200
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 4 - Other Investment Income
“Description: interest income. Amount: 9.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: accounting expense. Amount: 925. Description: insurance. Amount: 1,123. Description: transfers. Amount: 73,471. Description: drug testing expense. Amount: 25,999. Description: dues to other associations. Amount: 1,827. Description: administrative costs. Amount: 25. Total to form 990-ez, line 16: 103,370.”
Form 990-ez, Part I, Line 20 - Other Changes in Net Assets
“Description: prior period adjustment. Amount: -4,616.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: accrued industry fund revenue. Beg. Of year amount: 1,833. End of year amount: 0.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: accounts payable. Beg. Of year amount: 150. End of year amount: 2,048.”
Raw XML Appendix113 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | NICOLLE GORZKI |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2163989860 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 950 KEYNOTE CIRCLE SUITE 10 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | CLEVELAND |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 44131 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 83186 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 83478 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 1177 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 85019 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 83478 |
| IRS990EZ/GrossReceiptsAmt | 0 | 104547 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 9 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 84869 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 81430 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 84869 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 81430 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ANDY GUNDLACH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | GARY WIGHTMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | TIM LINVILLE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY/TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 1833 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -4616 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 103370 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO ESTABLISH AND CONDUCT EDUCATIONAL PROGRAMS AND DEVELOP NEW TECHNIQUES AND IDEAS TO BOTH IMPROVE THE INDUSTRY AND INCREASE THE CONTRIBUTIONS THAT THE INDUSTRY AND EMPLOYEES CAN MAKE TO THE COMMUNITY. TO MAKE FINANCIAL CONTRIBUTIONS TO THE SHEET METAL, VENTILATING AND AIR CONDITIONING DIVISIONS OF THE CONSTRUCTION INDUSTRY TO FUND THE ABOVE PURPOSE. TO PROTECT AND IMPROVE EXISTING STANDARDS WITHIN THESE DIVISIONS TO KEEP PACE WITH THE NEW DEVELOPMENTS WITHIN THE INDUSTRY. TO ENGAGE IN ANY PROPER ACTIVITY THAT WILL INCREASE THE EFFICIENCY OF THE INDUSTRY, IMPROVE ITS ABILITY TO SERVE THE PUBLIC AND CREATE AND MAINTAIN GOOD PUBLIC RELATIONS. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 104538 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO ESTABLISH AND CONDUCT EDUCATIONAL PROGRAMS AND DEVELOP NEW TECHNIQUES AND IDEAS TO BOTH IMPROVE THE INDUSTRY AND INCREASE THE CONTRIBUTIONS THAT THE INDUSTRY AND EMPLOYEES CAN MAKE TO THE COMMUNITY. TO MAKE FINANCIAL CONTRIBUTIONS TO THE SHEET METAL, VENTILATING AND AIR CONDITIONING DIVISIONS OF THE CONSTRUCTION INDUSTRY TO FUND THE ABOVE PURPOSE. TO PROTECT AND IMPROVE EXISTING STANDARDS WITHIN THESE DIVISIONS TO KEEP PACE WITH THE NEW DEVELOPMENTS WITHIN THE INDUSTRY. TO ENGAGE IN ANY PROPER ACTIVITY THAT WILL INCREASE THE EFFICIENCY OF THE INDUSTRY, IMPROVE ITS ABILITY TO SERVE THE PUBLIC AND CREATE AND MAINTAIN GOOD PUBLIC RELATIONS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 102247 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | OH |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 150 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 2048 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 103370 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 102247 |
| IRS990EZ/TotalRevenueAmt | 0 | 104547 |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | NA |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INTEREST INCOME. AMOUNT: 9. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: ACCOUNTING EXPENSE. AMOUNT: 925. DESCRIPTION: INSURANCE. AMOUNT: 1,123. DESCRIPTION: TRANSFERS. AMOUNT: 73,471. DESCRIPTION: DRUG TESTING EXPENSE. AMOUNT: 25,999. DESCRIPTION: DUES TO OTHER ASSOCIATIONS. AMOUNT: 1,827. DESCRIPTION: ADMINISTRATIVE COSTS. AMOUNT: 25. TOTAL TO FORM 990-EZ, LINE 16: 103,370. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: PRIOR PERIOD ADJUSTMENT. AMOUNT: -4,616. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: ACCRUED INDUSTRY FUND REVENUE. BEG. OF YEAR AMOUNT: 1,833. END OF YEAR AMOUNT: 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 150. END OF YEAR AMOUNT: 2,048. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TIM LINVILLE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY/TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2163989860 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SMACNA OF NORTH CENTRAL OHIO |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | INDUSTRY FUND |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SMAC |
| ReturnHeader/Filer/EIN | 0 | 237034498 |
| ReturnHeader/Filer/PhoneNum | 0 | 2163989860 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 950 KEYNOTE CIRCLE SUITE 10 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CLEVELAND |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 44131 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 872525370 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CITRIN COOPERMAN ADVISORS LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 28601 CHAGRIN BLVD SUITE 210 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WOODMERE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 44122 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2168311200 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DAVID REAPE |
| ReturnHeader/ReturnTs | 0 | 2025-11-15T11:45:55-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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