Civic Intelligence

Smacn Industry Fund of the United States

990 • Fiscal year 2020 • EIN 36-6132744

Jan 01, 2020 to Dec 31, 2020 • Filed on May 20, 2021

Organization ProfileN/A
4201 Lafayette Center DriveChantilly, VA 20151-1209

(703) 995-4030

Siviq Scores

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

Liabilities / Assets

6th percentile

0.00x

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

2020 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

6th percentile

0.00x

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

2020 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2020

Net Margin

44th percentile

3.1%

Higher net margin than 44% of similar nonprofits.

2020 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

91st percentile

$577,617

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2020 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2020

Asset Growth

Score unavailable

No value available

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

Source year 2020

Revenue Growth

Score unavailable

No value available

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

Source year 2020

Balance Sheet
Liabilities / Assets6th percentile

Assets

$473,565

No earlier filing loaded for comparison.

Net Assets

$473,565

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue6th percentileNet Margin44th percentile

Revenue

$7,782,827

No earlier filing loaded for comparison.

Expenses

$7,545,000

No earlier filing loaded for comparison.

Net Income

$237,827

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$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

2020

Assets$473,565
Liabilities$0
Net Assets$473,565
Open 2020 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$7,782,827
Expenses$7,545,000
Net Income$237,827
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 20, 2021
Return Version
2020v4.1
Gross Receipts
$7,782,827
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$235,738$473,565▲ $237,827
Rtn Earn Endowment Incm Other Fnds$235,738$473,565▲ $237,827
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$235,738$473,565▲ $237,827
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$235,738$473,565▲ $237,827
Total Liabilities and Net Assets / Fund Balance$235,738$473,565▲ $237,827
Compensation and Service Providers
Top Officer Pay91st percentile

Board Members and Trustees

NameTitle
Kyle BellomChair
Gary VenableTrustee
Greg HayterTrustee
Jeff LinkTrustee
Scott CicciarelliTrustee
Vincent SanduskyAdministrator
Roeland HoekeSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,782,827
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$7,782,827
Change in Net Assets
$237,827

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,782,827
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$7,782,827
Total Revenue per Form 990
$7,782,827
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$7,545,000
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$7,545,000
Total Functional Expenses$0$0$0$7,545,000

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,545,000
Total Expenses per Audited Statements$7,545,000
Total Expenses per Form 990$7,545,000
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$7,545,000
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 A, Line 8B

“No committees have the authority to act on behalf on the board.”

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

“The draft copy of the form 990 is provided to fund's trustees prior to being filed with the internal revenue service. The form is sent electronically 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 revision 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 conflicts of interest policy is distributed to the trustees. In addition, a disclosure statement is distributed to each trustee. Leal counsel reviews the conflicts 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 required to complete the disclosure statements and return them to 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
Vincent Sandusky
Title
Administrator
Phone
7039954030
Signed
2021-05-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kyle Bellmon
Formed
1963
Legal Domicile
Va
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
7

Preparer

Firm
Cliftonlarsonallen Llp
Address
801 CHERRY ST SUITE 1400, FORT WORTH, TX 76102
Preparer
Michaela J Cromar CPA
Phone
8178775000
Supplemental Narrative

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. No provision for income tax is required for 2020 and 2019.”

Raw XML Appendix373 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/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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. NO PROVISION FOR INCOME TAX IS REQUIRED FOR 2020 AND 2019.
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IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0VINCENT SANDUSKY, THE FUND'S ADMINISTRATOR, PARTICIPATES IN A SECTION 457(B) DEFERRED COMPENSATION PLAN MAINTAINED BY A RELATED ORGANIZATION.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1VINCENT SANDUSKY, 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 IS DELIBERATED AND APPROVED BY THE RELATED ORGANIZATION'S COMPENSATION COMMITTEE. THE APPROVED COMPENSATION IS INDICATED ON A WRITTEN EMPLOYMENT CONTRACT SIGNED BY THE ADMINISTRATOR.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 4B
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1PART 1, LINE 3:
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO COMMITTEES HAVE THE AUTHORITY TO ACT ON BEHALF ON THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DRAFT COPY OF THE FORM 990 IS PROVIDED TO FUND'S TRUSTEES PRIOR TO BEING FILED WITH THE INTERNAL REVENUE SERVICE. THE FORM IS SENT ELECTRONICALLY 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 REVISION ARE NEEDED BEFORE IT IS FINALIZED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AT THE FIRST MEETING OF THE TRUSTEES OF EACH YEAR, A COPY OF THE CONFLICTS OF INTEREST POLICY IS DISTRIBUTED TO THE TRUSTEES. IN ADDITION, A DISCLOSURE STATEMENT IS DISTRIBUTED TO EACH TRUSTEE. LEAL COUNSEL REVIEWS THE CONFLICTS 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 REQUIRED TO COMPLETE THE DISCLOSURE STATEMENTS AND RETURN THEM TO FUND'S ADMINISTRATOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DOCUMENTS ARE AVAILABLE TO BE EXAMINED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SHEET METAL AND AIR CONDITIONING CONTRACTOR'S NATIONAL ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0362099048
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ADVANCE SHEET METAL INDUSTRY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04201 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/InvolvedAmt07545000
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/TotalAssetsBOYAmt0235738
IRS990/TotalAssetsEOYAmt0473565
IRS990/TotalAssetsGrp/BOYAmt0235738
IRS990/TotalAssetsGrp/EOYAmt0473565
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt07782827
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt07545000
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0235738
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0473565
IRS990/TotalOtherCompensationAmt077268
IRS990/TotalProgramServiceExpensesAmt07545000
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt07782827
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0235738
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0473565
IRS990/TotReportableCompRltdOrgAmt0500349
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04201 LAFAYETTE CENTER DRIVE
IRS990/USAddress/CityNm0CHANTILLY
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd0201511209
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0VINCENT SANDUSKY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07039954030
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-20
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/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0801 CHERRY ST SUITE 1400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT WORTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd076102
ReturnHeader/PreparerPersonGrp/PhoneNum08178775000
ReturnHeader/PreparerPersonGrp/PreparationDt02021-05-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAELA J CROMAR CPA
ReturnHeader/ReturnTs02021-05-20T13:53:01-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0VINCENT
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SANDUSKY
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$473,565
Liabilities
$0
Net assets
$473,565
Revenue
$7,782,827
Expenses
$7,545,000
Net income
$237,827
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
2020Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$7.78$7.55$0.24