Civic Intelligence

Sheet Metal and Air Conditioning Contractors Assoc Industry Fund

990 • Fiscal year 2023 • EIN 44-0653583

Jan 01, 2023 to Dec 31, 2023 • Filed on Jun 15, 2024

720 Oak StreetKansas City, MO 64106

(816) 421-3360

Siviq Scores

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

Liabilities / Assets

99th percentile

0.92x

Higher debt load relative to assets than 99% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

85th percentile

0.16x

Higher debt load relative to revenue than 85% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Net Margin

36th percentile

0.0%

Higher net margin than 36% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Asset Growth

100th percentile

1190%

Faster asset growth than 100% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

58th percentile

7.1%

Faster revenue growth than 58% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$128,988

Flat from 2023

Net Assets

Flat

$10,060

Flat from 2023

Liabilities

Flat

$118,928

Flat from 2023

Revenue

Flat

$738,446

Flat from 2023

Expenses

Flat

$738,387

Flat from 2023

Net Income

Flat

$59

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $10,821Liabilities 2011: $0Net Assets 2011: $10,8212011Assets 2012: $10,000Liabilities 2012: $0Net Assets 2012: $10,0002012Assets 2013: $10,719Liabilities 2013: $0Net Assets 2013: $10,7192013Assets 2014: $10,004Liabilities 2014: $0Net Assets 2014: $10,0042014Assets 2015: $10,004Liabilities 2015: $0Net Assets 2015: $10,0042015Assets 2016: $11,563Liabilities 2016: $0Net Assets 2016: $11,5632016Assets 2017: $10,004Liabilities 2017: $0Net Assets 2017: $10,0042017Assets 2018: $10,004Liabilities 2018: $0Net Assets 2018: $10,0042018Assets 2019: $10,005Liabilities 2019: $0Net Assets 2019: $10,0052019Assets 2020: $10,000Liabilities 2020: $0Net Assets 2020: $10,0002020Assets 2021: $10,000Liabilities 2021: $0Net Assets 2021: $10,0002021Assets 2022: $10,001Liabilities 2022: $0Net Assets 2022: $10,0012022Assets 2023: $128,988Liabilities 2023: $118,928Net Assets 2023: $10,0602023Assets 2023: $128,988Liabilities 2023: $118,928Net Assets 2023: $10,0602023Assets 2024: $81,919Liabilities 2024: $71,919Net Assets 2024: $10,0002024

Highlighted filing

2023

Assets$128,988
Liabilities$118,928
Net Assets$10,060

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $550,221Expenses 2011: $549,400Net Income 2011: $8212011Revenue 2012: $553,525Expenses 2012: $554,346Net Income 2012: -$8212012Revenue 2013: $521,994Expenses 2013: $521,275Net Income 2013: $7192013Revenue 2014: $536,042Expenses 2014: $536,757Net Income 2014: -$7152014Revenue 2015: $567,514Expenses 2015: $567,514Net Income 2015: $02015Revenue 2016: $684,929Expenses 2016: $683,370Net Income 2016: $1,5592016Revenue 2017: $694,203Expenses 2017: $695,762Net Income 2017: -$1,5592017Revenue 2018: $643,620Expenses 2018: $643,620Net Income 2018: $02018Revenue 2019: $774,456Expenses 2019: $774,455Net Income 2019: $12019Revenue 2020: $672,973Expenses 2020: $672,978Net Income 2020: -$52020Revenue 2021: $672,920Expenses 2021: $672,920Net Income 2021: $02021Revenue 2022: $689,227Expenses 2022: $689,226Net Income 2022: $12022Revenue 2023: $738,446Expenses 2023: $738,387Net Income 2023: $592023Revenue 2023: $738,446Expenses 2023: $738,387Net Income 2023: $592023Revenue 2024: $978,585Expenses 2024: $978,645Net Income 2024: -$602024

Highlighted filing

2023

Revenue$738,446
Expenses$738,387
Net Income$59
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jun 15, 2024
Return Version
2023v5.0
Gross Receipts
$738,446
Mission and Program Overview

Mission

To promote the various segments of the sheet metal industry through publications, seminars, exhibits, etc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$10,001$128,988▲ $118,987
Total Assets$10,001$128,988▲ $118,987
Liabilities
Accounts Payable and Accrued Expenses-$118,928-
Total Liabilities$0$118,928▲ $118,928
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,001$10,060▲ $59
Total Net Assets Fund Balance$10,001$10,060▲ $59
Total Liabilities and Net Assets / Fund Balance$10,001$128,988▲ $118,987
Compensation and Service Providers

Board Members and Trustees

NameTitle
Stacey SmylyExec Director
Chris ChampagneTrustee
Jeff MannTrustee
Jerry SchaeferTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$738,431
Investment Income
$15
Other Revenue
$0
Change in Net Assets
$59

Audited Revenue Reconciliation

Revenue per Audited Statements
$738,446
Total Revenue per Audited Statements
$738,446
Total Revenue per Form 990
$738,446
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$738,387
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses---$738,387
Total Functional Expenses$0$0$0$738,387

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$738,387
Total Expenses per Audited Statements$738,387
Total Expenses per Form 990$738,387
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
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
Yes
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
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

Managed by sheet metal and air conditioning contractors association - kansas city chapter.

Form 990, Page 6, Part VI, Line 11B

Executive director and trustees reviewed prior to finalization, signing, and filing.

Form 990, Page 6, Part VI, Line 12C

Reviewed annually by the executive director and trustees.

Form 990, Page 6, Part VI, Line 15A

Approved by trustees through annual budget.

Form 990, Page 6, Part VI, Line 19

Copies provided upon request.

Filing and Contact Details

Filer

Filer Name
Sheet Metal and Air Conditioning
EIN
44-0653583
Phone
8164213360
Address
720 OAK STREET, KANSAS CITY, MO 64106

Signing Officer

Name
Stacey Smyly
Title
Exec Director
Phone
8164213360
Signed
2024-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stacey Smyly
Formed
1960
Legal Domicile
Mo
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Novak Birks Pc
Address
4435 MAIN ST STE 500, KANSAS CITY, MO 64111-1858
Preparer
Richard D Birks CPA
Phone
8169316111
Raw XML Appendix245 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/GrantsToIndividualsInd0false
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IRS990/NoListedPersonsCompensatedInd0X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXECUTIVE DIRECTOR AND TRUSTEES REVIEWED PRIOR TO FINALIZATION, SIGNING, AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED ANNUALLY BY THE EXECUTIVE DIRECTOR AND TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3APPROVED BY TRUSTEES THROUGH ANNUAL BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPIES PROVIDED UPON REQUEST.
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/ReturnTs02024-07-01T16:29:44-04:00
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ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.72$0.10$9.79$9.79$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.29$1.19$0.10$7.38$7.38$0.00
2023Summary only. Only limited summary data is available for this year.$1.29$1.19$0.10$7.38$7.38$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.00$0.10$6.89$6.89$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.00$0.10$6.73$6.73$0.00
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.00$0.10$6.73$6.73$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.00$0.10$7.74$7.74$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.00$0.10$6.44$6.44$0.00
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.00$0.10$6.94$6.96$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.00$0.12$6.85$6.83$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.00$0.10$5.68$5.68$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$5.36$5.37$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$5.22$5.21$0.01
2012Summary only. Only limited summary data is available for this year.$0.10$0.00$0.10$5.54$5.54$0.01
2011Summary only. Only limited summary data is available for this year.$0.11$0.00$0.11$5.50$5.49$0.01