Civic Intelligence

Sheet Metal and Air Conditioning Contractors' Association of Milwaukee

990 • Fiscal year 2019 • EIN 39-0478085

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 19, 2020

Organization ProfileWWW.PMSMCA.COM/SMACCA-MILWAUKEE
11001 W Plank CT No 100Wauwatosa, WI 53226-3668

(414) 543-7622

Siviq Scores

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

Liabilities / Assets

16th percentile

0.01x

Higher debt load relative to assets than 16% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

20th percentile

0.02x

Higher debt load relative to revenue than 20% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Net Margin

57th percentile

5.6%

Higher net margin than 57% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

24th percentile

$0

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Asset Growth

50th percentile

5.8%

Faster asset growth than 50% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

59th percentile

5.7%

Faster revenue growth than 59% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets16th percentile

Assets

Up

$1,226,672

Up $67,044 (+5.8%) from 2018

Net Assets

Up

$1,219,706

Up $62,518 (+5.4%) from 2018

Liabilities

Up

$6,966

Up $4,526 (+185%) from 2018

Revenue And Expenses
Liabilities / Revenue20th percentileNet Margin57th percentile

Revenue

Up

$388,588

Up $20,789 (+5.7%) from 2018

Expenses

Up

$366,723

Up $18,100 (+5.2%) from 2018

Net Income

Up

$21,865

Up $2,689 (+14%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth50th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $871,964Liabilities 2010: $44,588Net Assets 2010: $827,3762010Assets 2011: $872,581Liabilities 2011: $41,219Net Assets 2011: $831,3622011Assets 2012: $923,460Liabilities 2012: $42,714Net Assets 2012: $880,7462012Assets 2013: $924,700Liabilities 2013: $1,984Net Assets 2013: $922,7162013Assets 2014: $966,657Liabilities 2014: $3,700Net Assets 2014: $962,9572014Assets 2015: $1,025,771Liabilities 2015: $2,999Net Assets 2015: $1,022,7722015Assets 2016: $1,131,550Liabilities 2016: $19,336Net Assets 2016: $1,112,2142016Assets 2017: $1,163,598Liabilities 2017: $7,077Net Assets 2017: $1,156,5212017Assets 2018: $1,159,628Liabilities 2018: $2,440Net Assets 2018: $1,157,1882018Assets 2019: $1,226,672Liabilities 2019: $6,966Net Assets 2019: $1,219,7062019Assets 2020: $1,267,059Liabilities 2020: $581Net Assets 2020: $1,266,4782020Assets 2021: $1,265,822Liabilities 2021: $6,424Net Assets 2021: $1,259,3982021Assets 2022: $1,185,204Liabilities 2022: $69,021Net Assets 2022: $1,116,1832022Assets 2023: $1,198,854Liabilities 2023: $11,435Net Assets 2023: $1,187,4192023Assets 2024: $1,285,412Liabilities 2024: $8,712Net Assets 2024: $1,276,7002024

Highlighted filing

2019

Assets$1,226,672
Liabilities$6,966
Net Assets$1,219,706
Open 2019 Filing

Operations Trend

Revenue Growth59th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $316,2402010Expenses 2011: $274,4292011Expenses 2012: $291,1492012Revenue 2013: $277,106Expenses 2013: $256,002Net Income 2013: $21,1042013Revenue 2014: $333,246Expenses 2014: $293,410Net Income 2014: $39,8362014Revenue 2015: $352,507Expenses 2015: $284,586Net Income 2015: $67,9212015Revenue 2016: $353,696Expenses 2016: $272,657Net Income 2016: $81,0392016Revenue 2017: $354,468Expenses 2017: $333,146Net Income 2017: $21,3222017Revenue 2018: $367,799Expenses 2018: $348,623Net Income 2018: $19,1762018Revenue 2019: $388,588Expenses 2019: $366,723Net Income 2019: $21,8652019Revenue 2020: $340,728Expenses 2020: $320,484Net Income 2020: $20,2442020Revenue 2021: $320,153Expenses 2021: $331,147Net Income 2021: -$10,9942021Revenue 2022: $321,153Expenses 2022: $349,775Net Income 2022: -$28,6222022Revenue 2023: $354,347Expenses 2023: $362,950Net Income 2023: -$8,6032023Revenue 2024: $406,133Expenses 2024: $365,471Net Income 2024: $40,6622024

Highlighted filing

2019

Revenue$388,588
Expenses$366,723
Net Income$21,865
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 19, 2020
Return Version
2019v5.1
Gross Receipts
$421,171
Mission and Program Overview

Mission

The sheet metal and air conditioning contractors' association of milwaukee, inc. (smacca-milwaukee) is a business league/trade association that promotes the business interests of employers in the milwaukee metropolitan area who are engaged in the sheet metal; heating, ventilating, and air conditioning (hvac); and mechanical contracting industries.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$314,172$576,994▲ $262,822
Investments in Publicly Traded Securities$366,698$417,477▲ $50,779
Savings and Temporary Cash Investments$359,391$99,877▼ $259,514
Accounts Receivable$12,318$21,367▲ $9,049
Cash and Non-Interest-Bearing Accounts$818$1,497▲ $679
Prepaid Expenses and Deferred Charges$475$371▼ $104
Total Assets$1,159,628$1,226,672▲ $67,044
Other Assets Total$105,756$109,089▲ $3,333
Liabilities
Accounts Payable and Accrued Expenses$2,440$6,966▲ $4,526
Total Liabilities$2,440$6,966▲ $4,526
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,157,188$1,219,706▲ $62,518
Total Net Assets Fund Balance$1,157,188$1,219,706▲ $62,518
Total Liabilities and Net Assets / Fund Balance$1,159,628$1,226,672▲ $67,044

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$756--
Other Securities$576,994--
Compensation and Service Providers
Top Officer Pay24th percentile

Board Members and Trustees

NameTitle
Jeff HintzPast President
Ed TonnPresident
Jonathan KowalskiExecutive Vice President
Bob FischerDirector
Dan RodgersDirector
Jeff MayDirector
Tim SchneiderDirector
Terry LeinbergerSecretary-treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Plumbing Mechanical Sheet Metal ContractManagement Services11001 W PLANK CT STE 100, Wauwatosa, WI 53226-3668$258,497
Revenue and Support

Revenue Composition

Contributions and Grants
$26,328
Program Service Revenue
$335,447
Investment Income
$26,813
Other Revenue
$0
All Other Contributions
$26,328
Change in Net Assets
$21,865

Audited Revenue Reconciliation

Revenue per Audited Statements
$388,588
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$36,622
Total Revenue per Audited Statements
$425,210
Total Revenue per Form 990
$388,588
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$361,723
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$258,497
Conferences and Meetings---$54,317
Fees for Services Other---$20,492
Other Expenses---$19,359
Office Expenses---$5,027
Grants to Domestic Individuals---$5,000
Fees for Service Investment Mgmnt Fees---$4,031
Total Functional Expenses$0$0$0$366,723

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$366,723
Expenses per Audited Statements$362,692
Total Expenses per Audited Statements$362,692
Expenses Not Reported on Financial Statements$4,031
Expenses Not Reported on Form 990$0
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
In-house lobbying only
Yes
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
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
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The organization has a management arrangement which also includes the services of their executive director. The compensation attributable to this arrangement includes $10,917 in salary and $795 in benefits.”

Form 990, Part VI, Section A, Line 6

“The membership of the association shall consist of the following classes: regular members, associate members, honorary members, and life members. Regular members shall consist of two subclasses: bargaining unit members and non-bargaining unit members. Each regular member shall be entitled to one vote on each matter submitted to a vote of the regular members.”

Form 990, Part VI, Section A, Line 7A

“The board of directors are elected by regular members of the association.”

Form 990, Part VI, Section A, Line 7B

“Amendments to the bylaws require a two-thirds affirmative vote of the regular members.”

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

“The prepared form 990 is reviewed by the executive vice president and a copy of the return provided to the directors of the governing body before the return is filed with the irs.”

Form 990, Part VI, Section C, Line 19

“The organization does not make their governing documents, conflict of interest policy, and financial statements available to the public.”

Filing and Contact Details

Filer

Filer Name
Sheet Metal and Air Conditioning
EIN
39-0478085
Phone
4145437622
Address
11001 W PLANK CT NO 100, WAUWATOSA, WI 53226-3668

Signing Officer

Name
Jonathan Kowalski
Title
Executive Vice President
Phone
4145437622
Signed
2020-10-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jonathan Kowalski
Formed
1936
Legal Domicile
Wi
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Wegner Cpas Llp
Address
2921 LANDMARK PL, MADISON, WI 53713
Preparer
Jenny Tarkowski CPA
Phone
6082744020
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“INVESTMENT FEES -4,031.”

Raw XML AppendixShowing 400 of 414 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02440
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt06966
IRS990/AccountsReceivableGrp/BOYAmt012318
IRS990/AccountsReceivableGrp/EOYAmt021367
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE SHEET METAL AND AIR CONDITIONING CONTRACTORS' ASSOCIATION OF MILWAUKEE, INC. (SMACCA-MILWAUKEE) IS A BUSINESS LEAGUE/TRADE ASSOCIATION THAT PROMOTES THE BUSINESS INTERESTS OF EMPLOYERS IN THE MILWAUKEE METROPOLITAN AREA WHO ARE ENGAGED IN THE SHEET METAL; HEATING, VENTILATING, AND AIR CONDITIONING (HVAC); AND MECHANICAL CONTRACTING INDUSTRIES.
IRS990/AllOtherContributionsAmt026328
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/PersonNm0BEKKY HERRERA
IRS990/BooksInCareOfDetail/PhoneNum04145437622
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt011001 W PLANK CT STE 100
IRS990/BooksInCareOfDetail/USAddress/CityNm0WAUWATOSA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0532263668
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0818
IRS990/CashNonInterestBearingGrp/EOYAmt01497
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt054317
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0258497
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt011001 W PLANK CT STE 100
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0WAUWATOSA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0WI
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd0532263668
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0PLUMBING MECHANICAL SHEET METAL CONTRACT
IRS990/ContractorCompensationGrp/ServicesDesc0MANAGEMENT SERVICES
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt026328
IRS990/CYGrantsAndSimilarPaidAmt05000
IRS990/CYInvestmentIncomeAmt026813
IRS990/CYOtherExpensesAmt0361723
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0335447
IRS990/CYRevenuesLessExpensesAmt021865
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0366723
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0388588
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd01
IRS990/Desc0IN 2019, SMACCA-MILWAUKEE PROVIDED SERVICES TO MORE THAN 90 SHEET METAL CONTRACTING FIRMS. WE PROVIDED PROMOTION AND SPONSORSHIP OF EDUCATION PROGRAMS TO FIRMS ENGAGED IN THE SHEET METAL, HVAC, AND MECHANICAL CONTRACTING INDUSTRIES.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesManagementGrp/TotalAmt0258497
IRS990/FeesForServicesOtherGrp/TotalAmt020492
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt04031
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt410.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0ED TONN
IRS990/Form990PartVIISectionAGrp/PersonNm1TERRY LEINBERGER
IRS990/Form990PartVIISectionAGrp/PersonNm2JEFF HINTZ
IRS990/Form990PartVIISectionAGrp/PersonNm3JEFF MAY
IRS990/Form990PartVIISectionAGrp/PersonNm4TIM SCHNEIDER
IRS990/Form990PartVIISectionAGrp/PersonNm5DAN RODGERS
IRS990/Form990PartVIISectionAGrp/PersonNm6BOB FISCHER
IRS990/Form990PartVIISectionAGrp/PersonNm7JONATHAN KOWALSKI
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY-TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXECUTIVE VICE PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01936
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt03316
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt05000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt035899
IRS990/GrossReceiptsAmt0421171
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt023497
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt023497
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0314172
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0576994
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0366698
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0417477
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0WI
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt032583
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE SHEET METAL AND AIR CONDITIONING CONTRACTORS' ASSOCIATION OF MILWAUKEE, INC. (SMACCA-MILWAUKEE) IS A BUSINESS LEAGUE/TRADE ASSOCIATION THAT PROMOTES THE BUSINESS INTERESTS OF EMPLOYERS IN THE MILWAUKEE METROPOLITAN AREA WHO ARE ENGAGED IN THE SHEET METAL; HEATING, VENTILATING, AND AIR CONDITIONING (HVAC); AND MECHANICAL CONTRACTING INDUSTRIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01157188
IRS990/NetAssetsOrFundBalancesEOYAmt01219706
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt03316
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt03316
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt040653
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01157188
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01219706
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OfficeExpensesGrp/TotalAmt05027
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0105756
IRS990/OtherAssetsTotalGrp/EOYAmt0109089
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/TotalAmt019359
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0475
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0371
IRS990/PrincipalOfficerNm0JONATHAN KOWALSKI
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0813930
IRS990/ProgramServiceRevenueGrp/BusinessCd1561110
IRS990/ProgramServiceRevenueGrp/BusinessCd2813930
IRS990/ProgramServiceRevenueGrp/Desc0CONTRACTOR DUES
IRS990/ProgramServiceRevenueGrp/Desc1MANAGEMENT FEES
IRS990/ProgramServiceRevenueGrp/Desc2MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0260000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt155092
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt214000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0260000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt155092
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt214000
IRS990/ProgSrvcAccomActy2Grp/Desc0IN 2019, SMACCA-MILWAUKEE PARTICIPATED IN AND PROVIDED REPRESENTATION OF THE INTERESTS OF FIRMS ENGAGED IN THOSE REGARDING INDUSTRY-RELATED COMMITTEES, COUNCILS, BOARDS, AND EMPLOYEE BENEFIT FUNDS.
IRS990/ProgSrvcAccomActy3Grp/Desc0SMACCA-MILWAUKEE PROVIDES SPONSORSHIP OF, PROMOTION OF, PARTICIPATION IN, REPRESENTATION AT, MONITORING OF, AND REPORTING CONCERNING MEETINGS, CONFERENCES, AND CONVENTIONS, THE BUSINESS OF WHICH RELATES TO THE NEEDS OF CONTRACTORS ENGAGED IN THE SHEET METAL, HVAC, AND MECHANICAL CONTRACTING INDUSTRIES.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt024370
IRS990/PYGrantsAndSimilarPaidAmt05000
IRS990/PYInvestmentIncomeAmt015010
IRS990/PYOtherExpensesAmt0343623
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0328419
IRS990/PYRevenuesLessExpensesAmt019176
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0348623
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0367799
IRS990/ReconcilationRevenueExpnssAmt021865
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0359391
IRS990/SavingsAndTempCashInvstGrp/EOYAmt099877
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt04031
IRS990ScheduleD/ExpensesSubtotalAmt0362692
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt04031
IRS990ScheduleD/NetUnrealizedGainsInvstAmt040653
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0108333
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1756
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM SHEET METAL CONTRACTORS OF MILWAUKEE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSIT
IRS990ScheduleD/OtherRevenueAmt0-4031
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0576994
IRS990ScheduleD/OtherSecuritiesGrp/Desc0MONEY MARKET FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/RevenueNotReportedAmt036622
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0388588
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INVESTMENT FEES -4,031.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0109089
IRS990ScheduleD/TotalBookValueSecuritiesAmt0576994
IRS990ScheduleD/TotalExpensesPerForm990Amt0366723
IRS990ScheduleD/TotalRevenuePerForm990Amt0388588
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0425210
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0362692
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS A MANAGEMENT ARRANGEMENT WHICH ALSO INCLUDES THE SERVICES OF THEIR EXECUTIVE DIRECTOR. THE COMPENSATION ATTRIBUTABLE TO THIS ARRANGEMENT INCLUDES $10,917 IN SALARY AND $795 IN BENEFITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERSHIP OF THE ASSOCIATION SHALL CONSIST OF THE FOLLOWING CLASSES: REGULAR MEMBERS, ASSOCIATE MEMBERS, HONORARY MEMBERS, AND LIFE MEMBERS. REGULAR MEMBERS SHALL CONSIST OF TWO SUBCLASSES: BARGAINING UNIT MEMBERS AND NON-BARGAINING UNIT MEMBERS. EACH REGULAR MEMBER SHALL BE ENTITLED TO ONE VOTE ON EACH MATTER SUBMITTED TO A VOTE OF THE REGULAR MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS ARE ELECTED BY REGULAR MEMBERS OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AMENDMENTS TO THE BYLAWS REQUIRE A TWO-THIRDS AFFIRMATIVE VOTE OF THE REGULAR MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PREPARED FORM 990 IS REVIEWED BY THE EXECUTIVE VICE PRESIDENT AND A COPY OF THE RETURN PROVIDED TO THE DIRECTORS OF THE GOVERNING BODY BEFORE THE RETURN IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DOES NOT MAKE THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0SHEET METAL AND AIR CONDITIONING CONTRACTORS' ASSOCIATION OF MILWAUKEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SHEET METAL CONTRACTORS OF MILWAUKEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0396048140
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0IMPROVE THE SHEET METAL INDUSTRY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt011001 W PLANK CT STE 100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WAUWATOSA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd0532263668
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd01
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0260000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0AMOUNT PAID
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0SHEET METAL CONTRACTORS OF MILWAUKEE
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0L
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01159628
IRS990/TotalAssetsEOYAmt01226672
IRS990/TotalAssetsGrp/BOYAmt01159628
IRS990/TotalAssetsGrp/EOYAmt01226672
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt026328
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0366723
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02440
IRS990/TotalLiabilitiesEOYAmt06966
IRS990/TotalLiabilitiesGrp/BOYAmt02440
IRS990/TotalLiabilitiesGrp/EOYAmt06966
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01157188
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01219706
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt06355
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt06355
IRS990/TotalProgramServiceRevenueAmt0335447
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt026813
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0335447
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0388588
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01159628
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01226672
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd01
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011001 W PLANK CT NO 100
IRS990/USAddress/CityNm0WAUWATOSA
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd0532263668
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.PMSMCA.COM/SMACCA-MILWAUKEE
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JONATHAN KOWALSKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04145437622
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL AND AIR CONDITIONING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CONTRACTORS' ASSOCIATION OF MILWAUKEE
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0390478085
ReturnHeader/Filer/PhoneNum04145437622
ReturnHeader/Filer/USAddress/AddressLine1Txt011001 W PLANK CT NO 100
ReturnHeader/Filer/USAddress/CityNm0WAUWATOSA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd0532263668
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0BAF93092400A7665F4A65B16EBECF5E5B591AC5F
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId074B0C536FBDEA54BE69F712409E5EA3D5A3AE8D3
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.222.124.178
ReturnHeader/FilingSecurityInformation/IPDt02020-10-19
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,226,672
Liabilities
$6,966
Net assets
$1,219,706
Revenue
$388,588
Expenses
$366,723
Net income
$21,865
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.01$1.28$0.41$0.37$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.20$0.01$1.19$0.35$0.36$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.19$0.07$1.12$0.32$0.35$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.27$0.01$1.26$0.32$0.33$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.27$0.00$1.27$0.34$0.32$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.23$0.01$1.22$0.39$0.37$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$0.37$0.35$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.16$0.01$1.16$0.35$0.33$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.13$0.02$1.11$0.35$0.27$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.02$0.35$0.28$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.96$0.33$0.29$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.28$0.26$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.04$0.88$0.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.04$0.83$0.27
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.04$0.83$0.32