Civic Intelligence

Smacn Industry Fund of the United States

990 • Fiscal year 2022 • EIN 36-6132744

Jan 01, 2022 to Dec 31, 2022 • Filed on May 09, 2023

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

(703) 995-4030

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$201,839

Flat from 2022

Net Assets

Flat

$201,839

Flat from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses

Revenue

Flat

$8,515,165

Flat from 2022

Expenses

Flat

$8,714,111

Flat from 2022

Net Income

Flat

-$198,946

Flat from 2022

Historical Trend

Balance Sheet Trend

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 2022: $201,839Liabilities 2022: $0Net Assets 2022: $201,8392022Assets 2024: $462,745Liabilities 2024: $0Net Assets 2024: $462,7452024

Highlighted filing

2022

Assets$201,839
Liabilities$0
Net Assets$201,839
Open 2022 Filing

Operations Trend

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 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

2022

Revenue$8,515,165
Expenses$8,714,111
Net Income-$198,946
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 9, 2023
Return Version
2022v5.0
Gross Receipts
$8,515,165
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$400,785$201,839▼ $198,946
Rtn Earn Endowment Incm Other Fnds$400,785$201,839▼ $198,946
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$400,785$201,839▼ $198,946
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$400,785$201,839▼ $198,946
Total Liabilities and Net Assets / Fund Balance$400,785$201,839▼ $198,946
Compensation and Service Providers

Board Members and Trustees

NameTitle
Paul IrwinChair
Clay CookeTrustee
Dan HamptonTrustee
Gary VenableTrustee
Gavin Brownlie JrTrustee
Jeff LinkTrustee
Mitch GolayTrustee
Scott CicciarelliTrustee
Aaron HilgerAdministrator
Vincent SanduskyFormer Administrator
Paul KlausSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$8,515,165
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-198,946

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,515,165
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$8,515,165
Total Revenue per Form 990
$8,515,165
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$8,714,111
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---$8,714,111
Total Functional Expenses$0$0$0$8,714,111

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,714,111
Total Expenses per Audited Statements$8,714,111
Total Expenses per Form 990$8,714,111
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$8,714,111
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 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. Legal 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
Aaron Hilger
Title
CEO
Phone
7039954030
Signed
2023-05-09
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
7

Preparer

Firm
Cliftonlarsonallen Llp
Address
150 S WARNER ROAD SUITE 310, KING OF PRUSSIA, PA 19406
Preparer
Lauren N West
Phone
2156433900
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 2022 and 2021.”

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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt130500
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt127768
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1VINCENT SANDUSKY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0ADMINISTRATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1FORMER ADMINISTRATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0482853
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1465736
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 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 1, LINE 3:
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1AT 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. LEGAL 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/ExplanationTxt2THE DOCUMENTS ARE AVAILABLE TO BE EXAMINED UPON REQUEST.
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
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SM & AC CONTRACTOR'S NATIONAL ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0362099048
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ADVANCE SHEET METAL INDUSTRY
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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/InvolvedAmt08714111
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
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IRS990/TotalAssetsEOYAmt0201839
IRS990/TotalAssetsGrp/BOYAmt0400785
IRS990/TotalAssetsGrp/EOYAmt0201839
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
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IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0400785
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0201839
IRS990/TotalOtherCompensationAmt0134121
IRS990/TotalProgramServiceRevenueAmt08515165
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08515165
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt08515165
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0400785
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0201839
IRS990/TotReportableCompRltdOrgAmt0814468
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/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0AARON HILGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum07039954030
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-09
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

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$201,839
Liabilities
$0
Net assets
$201,839
Revenue
$8,515,165
Expenses
$8,714,111
Net income
-$198,946
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
2022Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$8.52$8.71$0.20
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