Civic Intelligence

Smacna Chicago

EIN 36-3102304 • 501(c)6

Profile

To provide an effective agency

2703 Van Buren St60104-2458

www.smacnagreaterchicago.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2014

Liabilities / Revenue

26th percentile

0.00x

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

501(c)6 • $500k-$1M nonprofits • Source year 2014

Net Margin

30th percentile

-3.2%

Higher net margin than 30% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$0

Down $1,175,817 (-100%) from 2013

Liabilities

Down

$0

Down $44,980 (-100%) from 2013

Net Assets

Down

$0

Down $1,130,837 (-100%) from 2013

Revenue

$807,660

No earlier filing loaded for comparison.

Expenses

Down

$833,305

Down $403,787 (-33%) from 2013

Net Income

-$25,645

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,506,556Liabilities 2010: $68,460Net Assets 2010: $1,438,0962010Assets 2011: $1,596,676Liabilities 2011: $105,341Net Assets 2011: $1,491,3352011Assets 2012: $1,446,731Liabilities 2012: $88,628Net Assets 2012: $1,358,1032012Assets 2013: $1,175,817Liabilities 2013: $44,980Net Assets 2013: $1,130,8372013Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014

Highlighted filing

2014

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,203,3862010Expenses 2011: $1,263,3772011Expenses 2012: $1,196,6012012Expenses 2013: $1,237,0922013Revenue 2014: $807,660Expenses 2014: $833,305Net Income 2014: -$25,6452014

Highlighted filing

2014

Revenue$807,660
Expenses$833,305
Net Income-$25,645

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 11, 2015
Return Version
2013v4.0
Gross Receipts
$813,592
Mission and Program Overview

Mission

To provide an effective agency

To provide an effective agency through which members can express a collective voice in all matters in which the interests of its members, the sheet metal industry, and the public may properly benefit; to study and institute standards & practices in the industry

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$907,682--
Land, Buildings, and Equipment, Net$148,852--
Savings and Temporary Cash Investments$50,691--
Accounts Receivable$42,037--
Prepaid Expenses and Deferred Charges$23,475--
Cash and Non-Interest-Bearing Accounts$301--
Total Assets$1,175,817$0▼ $1,175,817
Other Assets Total$2,779--
Liabilities
Accounts Payable and Accrued Expenses$44,980--
Total Liabilities$44,980$0▼ $44,980
Net Assets / Fund Balance
Unrestricted Net Assets$1,130,837--
Total Net Assets Fund Balance$1,130,837$0▼ $1,130,837
Total Liabilities and Net Assets / Fund Balance$1,175,817$0▼ $1,175,817
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Donald a AdolfsExec DirectorFT$244,655$56,015$300,670
Donald a Adolfs--$221,376$79,294$300,670
John ComforteDirector/ Former Pres-$25,000-$25,000
John W Comforte--$25,000-$25,000

Board Members and Trustees

NameTitle
Michael MccombiePresident
James BillardVice President
David OstermanDirector
James CesakDirector
John HarmonDirector
Scott DescourouezDirector
Tim RussellDirector
William ComforteDirector
Joseph PassannanteSecy / Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$605,352
Investment Income
$41,732
Other Revenue
$160,576
Change in Net Assets
$-25,645

Audited Revenue Reconciliation

Revenue per Audited Statements
$800,560
Revenue Not Reported on Financial Statements
$7,100
Revenue Not Reported on Form 990
$35,027
Total Revenue per Audited Statements
$835,587
Total Revenue per Form 990
$807,660
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$459,613
Other Expenses$361,408
Grants and Similar Amounts Paid$12,284
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$277,894
Conferences and Meetings---$219,160
Other Salaries and Wages---$124,315
Occupancy---$50,394
Other Employee Benefits---$25,936
Advertising---$21,939
Payroll Taxes---$19,036
Office Expenses---$14,250
Pension Plan Contributions---$12,432
Grants to Domestic Orgs---$12,284
Depreciation Depletion---$11,014
Insurance---$9,169
Fees for Services Accounting---$8,367
Fees for Services Legal---$8,366
Fees for Service Investment Mgmnt Fees---$7,100
Other Expenses---$1,325
All Other Expenses---$935
Travel---$475
Interest---$351
Total Functional Expenses$0$0$0$833,305

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$833,305
Expenses per Audited Statements$824,702
Total Expenses per Audited Statements$824,702
Expenses Not Reported on Financial Statements$8,603
Other Expense Adjustments$1,503
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
54-1132749-501(c)(6)Admin support$5,484
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
Filing and Contact Details

Filer

EIN
36-3102304
Phone
7085447004

Signing Officer

Name
Michael Mccombie
Title
President
Phone
7085447004
Signed
2015-02-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Mccombie
Formed
1980
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
10
Employees
3
Volunteers
0

Preparer

Preparer
Diane M Malzahn
Phone
6305714648
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

The association is composed of voting member sheet metal

Pt VI, Line 6

contractors and non-voting associate members.

Pt VI, Line 7A

Member sheet metal contractors elect the Board of Directors of the Association.

Pt VI, Line 7A

The Board of Directors elects the officers.

Pt VI, Line 8B

The Board of Directors meets monthly for 10 months out of the year.

Pt VI, Line 8B

Minutes of the actions and Board decisions are recorded contemporaneously.

Pt VI, Line 8B

The Board reports on its actions and decisions at the regular

Pt VI, Line 8B

membership meetings. Actions of the committees are reported

Pt VI, Line 8B

to the Board of Directors at the Board meetings.

Pt VI, Line 11B

A draft of Form 990 is presented to each member of the Board

Pt VI, Line 11B

of Directors prior to filing.

Pt VI, Line 12C

Each member of the Board of Directors is asked to complete a conflict

Pt VI, Line 12C

of interest disclosure form annually. The Board of Directors

Pt VI, Line 12C

reviews all potential conflicts of interest and decides

Pt VI, Line 12C

whether disclosure is appropriate.

Pt VI, Line 15A

The compensation committee or Board of Directors determines

Pt VI, Line 15A

the compensation level for the Executive Director and staff,

Pt VI, Line 15A

based on comparable data from other chapters within the

Pt VI, Line 15A

National SMACNA organization.

Pt VI, Line 15B

The compensation committee reviews and determines compensation

Pt VI, Line 15B

for its Executive Director based on comparable data for

Pt VI, Line 15B

similarly qualified persons in functionally comparable

Pt VI, Line 15B

positions at similarly situated Associations.

Pt VI, Line 19

The Association's governing documents, policies and financial statements

Pt VI, Line 19

are provided to all members of the Association upon verbal or written

Pt VI, Line 19

request by the member.

Form 990, Part IX, Line 24F

Bank charges 926. Other 9.

Pt VIII

The $160,502 miscellaneous revenue was a reimbursement

Pt VIII

from the successor organization (SMACNA Greater Chicago 46-4927322)

Pt VIII

for salaries and employee benefits paid during the transition

Pt VIII

period (Feb-May 2014) following the formation of the newly consolidated

Pt VIII

organization. The employees continued on the payroll of

Pt VIII

SMACNA Chicago for several months while banking and tax

Pt VIII

registrations were completed for SMACNA Greater Chicago.

Financial Statement Notes

Pt XI Line 2D

Refunded trade show fees ($1325) from prior event shown as reduction of income in Fin Stmts Loss on abandoned computer equipment ($178) shown as reduction of income in Fin Stmts

Pt XII Line 4B

Refunded trade show fees ($1325) from prior event shown as reduction of income in Fin Stmts Loss on abandoned computer equipment ($178) shown as reduction of income in Fin Stmts

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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt050691
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt08603
IRS990ScheduleD/ExpensesSubtotalAmt0824702
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt07100
IRS990ScheduleD/InvestmentExpensesNotIncldAmt07100
IRS990ScheduleD/NetUnrealizedGainsInvstAmt036530
IRS990ScheduleD/OtherExpensesNotIncludedAmt01503
IRS990ScheduleD/OtherRevenueAmt0-1503
IRS990ScheduleD/RevenueNotReportedAmt035027
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt07100
IRS990ScheduleD/RevenueSubtotalAmt0800560
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Refunded trade show fees ($1325) from prior event shown as reduction of income in Fin Stmts Loss on abandoned computer equipment ($178) shown as reduction of income in Fin Stmts
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Refunded trade show fees ($1325) from prior event shown as reduction of income in Fin Stmts Loss on abandoned computer equipment ($178) shown as reduction of income in Fin Stmts
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XI Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XII Line 4b
IRS990ScheduleD/TotalExpensesPerForm990Amt0833305
IRS990ScheduleD/TotalRevenuePerForm990Amt0807660
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0835587
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0824702
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt05484
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(6)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Admin support
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10SMAC PAC Admin Fund
IRS990ScheduleI/RecipientTable/RecipientEIN0541132749
IRS990ScheduleI/RecipientTable/USAddress/AddressLine10305 4th Street NE
IRS990ScheduleI/RecipientTable/USAddress/City0Washington
IRS990ScheduleI/RecipientTable/USAddress/State0DC
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode020002
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt125000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount019924
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt023909
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt024130
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt031885
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt03355
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DONALD A ADOLFS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JOHN W COMFORTE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0300670
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt125000
IRS990ScheduleJ/SeverancePaymentInd0true
IRS990ScheduleJ/SubstantiationRequiredInd0true
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0The organization's board traditionally awards a retiring officer with a cash gift in appreciation of his voluntary efforts at the expiration of his 6 year term.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt I Line 4a
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleN/DirectorOfSuccessor2Ind0true
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0Cash/money mkt funds
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1Prepaid expenses
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc2Marketable Securitie
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc3Property/Equipment
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc4Security deposit
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc5Liabilities
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02014-02-13
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt12014-02-13
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt22014-02-13
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt32014-02-13
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt42014-02-13
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt52014-02-13
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0464927322
IRS990ScheduleN/DispositionOfAssetsDetail/EIN1464927322
IRS990ScheduleN/DispositionOfAssetsDetail/EIN2464927322
IRS990ScheduleN/DispositionOfAssetsDetail/EIN3464927322
IRS990ScheduleN/DispositionOfAssetsDetail/EIN4464927322
IRS990ScheduleN/DispositionOfAssetsDetail/EIN5464927322
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt027731
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt110178
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt2978697
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt3198609
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt42079
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt5-75572
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0501(c)(6)
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt1501(c)(6)
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt2501(c)(6)
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt3501(c)(6)
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt4501(c)(6)
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt5501(c)(6)
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0Actual cash value
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt1Book value
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt2Market value
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt3Net Book Value
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt4Book value
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt5Book value
IRS990ScheduleN/DispositionOfAssetsDetail/PersonNm0SMACNA GREATER CHICAGO
IRS990ScheduleN/DispositionOfAssetsDetail/PersonNm1SMACNA GREATER CHICAGO
IRS990ScheduleN/DispositionOfAssetsDetail/PersonNm2SMACNA GREATER CHICAGO
IRS990ScheduleN/DispositionOfAssetsDetail/PersonNm3SMACNA GREATER CHICAGO
IRS990ScheduleN/DispositionOfAssetsDetail/PersonNm4SMACNA GREATER CHICAGO
IRS990ScheduleN/DispositionOfAssetsDetail/PersonNm5SMACNA GREATER CHICAGO
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine102703 Van Buren St
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine112703 Van Buren St
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine122703 Van Buren St
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine132703 Van Buren St
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine142703 Van Buren St
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine152703 Van Buren St
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/City0Bellwood
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/City1Bellwood
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/City2Bellwood
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/City3Bellwood
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/City4Bellwood
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/City5Bellwood
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/State0IL
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/State1IL
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/State2IL
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/State3IL
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/State4IL
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/State5IL
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCode060104
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCode160104
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCode260104
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCode360104
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCode460104
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCode560104
IRS990ScheduleN/EmployeeOfSuccessor2Ind0true
IRS990ScheduleN/OwnerOfSuccessor2Ind0false
IRS990ScheduleN/ReceiveCompensation2Ind0false
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0On 2/13/14, SMACNA Chicago and Northeastern IL Sheet Metal Contractors Assoc (NISMACNA), both 501(c)(6) corporations consolidated into a new not-for-profit corporation, SMACNA Greater Chicago. Under the plan of consolidation, the separate existence of the 2 organizations ceased, and the new organization assumed all assets & liabilities of the 2 existing organizations. Directors & officers from both organizations were retained in the new organization. Donald A. Adolfs was, the Executive Director from SMACNA Chicago was retained as the Executive V.P. of the new organization.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0Part II, Line 2e
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The association is composed of voting member sheet metal

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