Civic Intelligence

Sheet Metal & Air Conditioning Contractors'

EIN 36-6132744 • 501(c)6 • Chantilly, VA

Profile

To promote and carry out programs to increase the efficiency of the sheet metal and air conditioning industry and to benefit the public.

4201 Lafayette Center DriveChantilly, VA 20151-1209

n/A

Siviq Scores

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

Liabilities / Assets

4th percentile

0.00x

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

501(c)6 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

5th percentile

0.00x

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

501(c)6 • $10M-$25M nonprofits • Source year 2024

Net Margin

39th percentile

1.5%

Higher net margin than 39% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$566,193

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Asset Growth

97th percentile

58%

Faster asset growth than 97% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

72nd percentile

14%

Faster revenue growth than 72% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets4th percentile

Assets

Up

$462,745

Up $260,906 (+129%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Up

$462,745

Up $260,906 (+129%) from 2022

Operations
Liabilities / Revenue5th percentileNet Margin39th percentile

Revenue

Up

$10,999,710

Up $2,484,545 (+29%) from 2022

Expenses

Up

$10,829,915

Up $2,115,804 (+24%) from 2022

Net Income

Up

$169,795

Up $368,741 (+185%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth97th percentile

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

$600K$400K$200K$0Assets 2020: $473,565Liabilities 2020: $0Net Assets 2020: $473,5652020Assets 2021: $400,785Liabilities 2021: $0Net Assets 2021: $400,7852021Assets 2022: $201,839Liabilities 2022: $0Net Assets 2022: $201,8392022Assets 2024: $462,745Liabilities 2024: $0Net Assets 2024: $462,7452024

Highlighted filing

2024

Assets$462,745
Liabilities$0
Net Assets$462,745
Open 2024 Filing

Operations Trend

Revenue Growth72nd percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2020: $7,782,827Expenses 2020: $7,545,000Net Income 2020: $237,8272020Revenue 2021: $8,292,209Expenses 2021: $8,364,989Net Income 2021: -$72,7802021Revenue 2022: $8,515,165Expenses 2022: $8,714,111Net Income 2022: -$198,9462022Revenue 2024: $10,999,710Expenses 2024: $10,829,915Net Income 2024: $169,7952024

Highlighted filing

2024

Revenue$10,999,710
Expenses$10,829,915
Net Income$169,795
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$462,745
Liabilities
$0
Net assets
$462,745
Revenue
$10,999,710
Expenses
$10,829,915
Net income
$169,795
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.00$0.46$11.0$10.8$0.17
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.00$0.20$8.52$8.71$0.20
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.00$0.40$8.29$8.36$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.00$0.47$7.78$7.55$0.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 30, 2025
Return Version
2024v5.2
Gross Receipts
$10,999,710
Mission and Program Overview

Mission

To promote and carry out programs to increase the efficiency of the sheet metal and air conditioning industry and to benefit the public.

To increase the efficiency of the sheet metal & air conditioning industry & to benefit the public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$292,950$462,745▲ $169,795
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$292,950$462,745▲ $169,795
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$292,950$462,745▲ $169,795
Total Liabilities and Net Assets / Fund Balance$292,950$462,745▲ $169,795
Compensation and Service Providers
Top Officer Pay75th percentile

Board Members and Trustees

NameTitle
Paul KlausChair
Adam VidimosTrustee
Clay CookeTrustee
Dan HamptonTrustee
Gavin Brownlie JrTrustee
Kurt MattsonTrustee
Aaron HilgerAdministrator
Mitch GolaySecretary-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$10,999,710
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$169,795

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,999,710
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$10,999,710
Total Revenue per Form 990
$10,999,710
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$10,816,733
Other Expenses$13,182
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$10,816,733
Office Expenses---$13,182
Total Functional Expenses$0$0$0$10,829,915

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$10,829,915
Total Expenses per Audited Statements$10,829,915
Total Expenses per Form 990$10,829,915
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
SHEET METAL & AIR CONDITIONING CONTRACTORS' NATIONAL ASSN INCChantilly, VA501 (c)(6)To Enhance the Sheet Metal Industry$10,816,733
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
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The draft copy of the form 990 is provided to the fund's trustees prior to being filed with the internal revenue service. The form is sent eletronically to the trustees of the fund. The trustees previously had been notified of this procedure and the trustees are given 10 days in which to examine the form 990 and communicate with the controller of the fund in the event any trustee has questions or comments. At the request of any trustee, or if there are questions or comments that cannot be adequately and fully addressed, the controller will arrange a conference call for all trustees to discuss the form 990 and whether or not revisions are needed before it is finalized.”

Form 990, Part VI, Section B, Line 12C

“At the first meeting of the trustees of each year, a copy of the conflict of interest policy is distributed to the trustees. In addition, a disclosure statement is distributed to each trustee. Legal counsel reviews the conflict of interest policy with the trustees. Legal counsel explains to the board of trustees what types of interest have to be disclosed and the administrative procedure for advising the organization regarding interest to be disclosed. The trustees are then require to complete the disclosure statements and return them to the fund's administrator.”

Form 990, Part VI, Section C, Line 19

“The documents are available to be examined upon request.”

Filing and Contact Details

Filer

Filer Name
Sheet Metal & Air Conditioning
EIN
36-6132744
Phone
7039954030
Address
4201 LAFAYETTE CENTER DRIVE, CHANTILLY, VA 20151-1209
Doing Business As
National Industry Fund of the United States

Signing Officer

Name
Aaron Hilger
Title
Executive Director
Phone
7039954030
Signed
2025-09-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aaron Hilger
Formed
1963
Legal Domicile
Va
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Bonadio & Co Llp
Address
171 SULLYS TRAIL, PITTSFORD, NY 14534
Preparer
Dawn Minemier
Phone
5853811000
Supplemental Narrative

Additional Explanations

Part XII, Line 2C

“No changes from prior year.”

Financial Statement Notes

PART X, LINE 2:

“The fund is exempt from federal income taxes under section 501(c)(6) of the internal revenue code and is also exempt from virginia income taxes. The fund evaluated its tax positions and determined that its positions are more likely than not to be sustained on examination.”

Raw XML Appendix367 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
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0566193
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0AARON HILGER, THE FUND'S ADMINISTRATOR, RECEIVES COMPENSATION FROM A RELATED ORGANIZATION. THIS RELATED ORGANIZATION ESTABLISHES THE ADMINISTRATOR'S COMPENSATION BASED ON A COMPENSATION SURVEY OR STUDY THAT IS DELIBERATED AND APPROVED BY THE RELATED ORGANIATION'S COMPENSATION COMMITTEE. THE APPROVED COMPENSATION IS INDICATED ON A WRITTEN EMPLOYMENT CONTRACT SIGNED BY THE ADMINISTRATOR.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PART III
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE DRAFT COPY OF THE FORM 990 IS PROVIDED TO THE FUND'S TRUSTEES PRIOR TO BEING FILED WITH THE INTERNAL REVENUE SERVICE. THE FORM IS SENT ELETRONICALLY TO THE TRUSTEES OF THE FUND. THE TRUSTEES PREVIOUSLY HAD BEEN NOTIFIED OF THIS PROCEDURE AND THE TRUSTEES ARE GIVEN 10 DAYS IN WHICH TO EXAMINE THE FORM 990 AND COMMUNICATE WITH THE CONTROLLER OF THE FUND IN THE EVENT ANY TRUSTEE HAS QUESTIONS OR COMMENTS. AT THE REQUEST OF ANY TRUSTEE, OR IF THERE ARE QUESTIONS OR COMMENTS THAT CANNOT BE ADEQUATELY AND FULLY ADDRESSED, THE CONTROLLER WILL ARRANGE A CONFERENCE CALL FOR ALL TRUSTEES TO DISCUSS THE FORM 990 AND WHETHER OR NOT REVISIONS ARE NEEDED BEFORE IT IS FINALIZED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT THE FIRST MEETING OF THE TRUSTEES OF EACH YEAR, A COPY OF THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO THE TRUSTEES. IN ADDITION, A DISCLOSURE STATEMENT IS DISTRIBUTED TO EACH TRUSTEE. LEGAL COUNSEL REVIEWS THE CONFLICT OF INTEREST POLICY WITH THE TRUSTEES. LEGAL COUNSEL EXPLAINS TO THE BOARD OF TRUSTEES WHAT TYPES OF INTEREST HAVE TO BE DISCLOSED AND THE ADMINISTRATIVE PROCEDURE FOR ADVISING THE ORGANIZATION REGARDING INTEREST TO BE DISCLOSED. THE TRUSTEES ARE THEN REQUIRE TO COMPLETE THE DISCLOSURE STATEMENTS AND RETURN THEM TO THE FUND'S ADMINISTRATOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DOCUMENTS ARE AVAILABLE TO BE EXAMINED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO CHANGES FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SHEET METAL & AIR CONDITIONING CONTRACTORS NATIONAL ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0362099048
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ADVANCE SHEET METAL INDUSTRTY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04102 LAFAYETTE CENTER DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CHANTILLY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd020151
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt010816733
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0SHEET METAL AND AIR CONDITIONING CONTRACTOR'S NATIONAL ASSOCIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0292950
IRS990/TotalAssetsEOYAmt0462745
IRS990/TotalAssetsGrp/BOYAmt0292950
IRS990/TotalAssetsGrp/EOYAmt0462745
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt010829915
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0292950
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0462745
IRS990/TotalOtherCompensationAmt097707
IRS990/TotalProgramServiceRevenueAmt010999710
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt010999710
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt010999710
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0292950
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0462745
IRS990/TotReportableCompRltdOrgAmt0468486
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04201 LAFAYETTE CENTER DRIVE
IRS990/USAddress/CityNm0CHANTILLY
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd0201511209
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0NA
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0AARON HILGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07039954030
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL & AIR CONDITIONING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CONTRACTORS'
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0366132744
ReturnHeader/Filer/PhoneNum07039954030
ReturnHeader/Filer/USAddress/AddressLine1Txt04201 LAFAYETTE CENTER DRIVE
ReturnHeader/Filer/USAddress/CityNm0CHANTILLY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd0201511209
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161131146
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BONADIO & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0171 SULLYS TRAIL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014534
ReturnHeader/PreparerPersonGrp/PhoneNum05853811000
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAWN MINEMIER
ReturnHeader/ReturnTs02025-09-30T13:21:42-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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