Civic Intelligence

The Smacna Testing & Research Institute

EIN 54-1787183 • 501(c)3 • Chantilly, VA

Profile

To promote scientific andeducation activities of the sheet metal and air conditioningcontractors' national association, inc. (smacna) including activitiesin the sheet metal and heating, ventilation and air conditioningindustry.

4201 Lafayette Center DriveChantilly, VA 20151

www.smacnatri.org

Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

63rd percentile

0.00x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

94th percentile

73%

Higher net margin than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

89th percentile

68%

Faster asset growth than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$8,113

Down $5,333 (-40%) from 2023

Liabilities

Down

$0

Down $1,338 (-100%) from 2023

Net Assets

Down

$8,113

Down $3,995 (-33%) from 2023

Operations
Liabilities / Revenue63rd percentileNet Margin94th percentile

Revenue

Down

$0

Down $2,500 (-100%) from 2023

Expenses

Down

$3,995

Down $12,607 (-76%) from 2023

Net Income

Up

-$3,995

Up $10,107 (+72%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth89th percentile

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

$40K$30K$20K$10K$0Assets 2011: $27,576Liabilities 2011: $0Net Assets 2011: $27,5762011Assets 2012: $28,119Liabilities 2012: $0Net Assets 2012: $28,1192012Assets 2013: $33,484Liabilities 2013: $0Net Assets 2013: $33,4842013Assets 2014: $21,305Liabilities 2014: $200Net Assets 2014: $21,1052014Assets 2015: $31,580Liabilities 2015: $2,502Net Assets 2015: $29,0782015Assets 2016: $22,461Liabilities 2016: $0Net Assets 2016: $22,4612016Assets 2017: $26,891Liabilities 2017: $0Net Assets 2017: $26,8912017Assets 2018: $23,070Liabilities 2018: $0Net Assets 2018: $23,0702018Assets 2019: $19,080Liabilities 2019: $0Net Assets 2019: $19,0802019Assets 2020: $13,727Liabilities 2020: $0Net Assets 2020: $13,7272020Assets 2021: $27,854Liabilities 2021: $0Net Assets 2021: $27,8542021Assets 2022: $26,210Liabilities 2022: $0Net Assets 2022: $26,2102022Assets 2023: $13,446Liabilities 2023: $1,338Net Assets 2023: $12,1082023Assets 2024: $8,113Liabilities 2024: $0Net Assets 2024: $8,1132024

Highlighted filing

2024

Assets$8,113
Liabilities$0
Net Assets$8,113
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$20K$10K$0-$10K-$20KRevenue 2011: $4,500Expenses 2011: $9,527Net Income 2011: -$5,0272011Revenue 2012: $4,500Expenses 2012: $3,957Net Income 2012: $5432012Revenue 2013: $9,500Expenses 2013: $4,135Net Income 2013: $5,3652013Revenue 2014: $1,336Expenses 2014: $13,715Net Income 2014: -$12,3792014Revenue 2015: $12,500Expenses 2015: $4,527Net Income 2015: $7,9732015Revenue 2016: $3,500Expenses 2016: $10,117Net Income 2016: -$6,6172016Revenue 2017: $8,500Expenses 2017: $4,070Net Income 2017: $4,4302017Revenue 2018: $0Expenses 2018: $3,821Net Income 2018: -$3,8212018Revenue 2019: $0Expenses 2019: $3,990Net Income 2019: -$3,9902019Revenue 2020: $0Expenses 2020: $5,353Net Income 2020: -$5,3532020Revenue 2021: $19,500Expenses 2021: $5,373Net Income 2021: $14,1272021Revenue 2022: $3,000Expenses 2022: $4,644Net Income 2022: -$1,6442022Revenue 2023: $2,500Expenses 2023: $16,602Net Income 2023: -$14,1022023Revenue 2024: $0Expenses 2024: $3,995Net Income 2024: -$3,9952024

Highlighted filing

2024

Revenue$0
Expenses$3,995
Net Income-$3,995
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,113
Liabilities
$0
Net assets
$8,113
Revenue
$0
Expenses
$3,995
Net income
-$3,995
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.11$0.00$8.11$0.00$4.00$4.00
2023Detailed filing. Detailed filing data is available for this year.$13.4$1.34$12.1$2.50$16.6$14.1
2022Detailed filing. Detailed filing data is available for this year.$26.2$0.00$26.2$3.00$4.64$1.64
2021Detailed filing. Detailed filing data is available for this year.$27.9$0.00$27.9$19.5$5.37$14.1
2020Detailed filing. Detailed filing data is available for this year.$13.7$0.00$13.7$0.00$5.35$5.35
2019Detailed filing. Detailed filing data is available for this year.$19.1$0.00$19.1$0.00$3.99$3.99
2018Detailed filing. Detailed filing data is available for this year.$23.1$0.00$23.1$0.00$3.82$3.82
2017Detailed filing. Detailed filing data is available for this year.$26.9$0.00$26.9$8.50$4.07$4.43
2016Detailed filing. Detailed filing data is available for this year.$22.5$0.00$22.5$3.50$10.1$6.62
2015Detailed filing. Detailed filing data is available for this year.$31.6$2.50$29.1$12.5$4.53$7.97
2014Detailed filing. Detailed filing data is available for this year.$21.3$0.20$21.1$1.34$13.7$12.4
2013Detailed filing. Detailed filing data is available for this year.$33.5$0.00$33.5$9.50$4.14$5.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.1$0.00$28.1$4.50$3.96$0.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.6$0.00$27.6$4.50$9.53$5.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 25, 2025
Return Version
2024v5.2
Gross Receipts
$0
Mission and Program Overview

Mission

To promote scientific andeducation activities of the sheet metal and air conditioningcontractors' national association, inc. (smacna) including activitiesin the sheet metal and heating, ventilation and air conditioningindustry.

Program Services

DescriptionGrantsExpenses
SEE SCHEDULE O$0$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ELI P HOWARD IIIExecutive Director-$0--
KEN GROESCHELChair-$0--
MIKE CLARKDirector-$0--
MICHAEL GRAHAMDirector-$0--
TODD HILLDirector-$0--
Filing and Contact Details

Filer

Filer Name
The Smacna Testing & Research Institute
EIN
54-1787183
Phone
7038032980
Address
4201 LAFAYETTE CENTER DRIVE, CHANTILLY, VA 20151

Signing Officer

Name
Eli P Howard Iii
Title
Executive Director
Phone
7038032980
Signed
2025-08-25
Discuss with paid preparer
Yes

Preparer

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

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: shop standards. Amount: 25. Description: miscellaneous expense. Amount: 195. Description: website. Amount: 3,775. Total to form 990-ez, line 16: 3,995.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: accounts receivable. Beg. Of year amount: 2,500. End of year amount: 2,500.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: intercompany payable. Beg. Of year amount: 738. End of year amount: 0. Description: accrued expenses. Beg. Of year amount: 600. End of year amount: 0.”

Raw XML Appendix169 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ELI P HOWARD III
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MIKE CLARK
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4TODD HILL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
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IRS990EZ/OtherExpensesTotalAmt03995
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IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO PROMOTE SCIENTIFIC ANDEDUCATION ACTIVITIES OF THE SHEET METAL AND AIR CONDITIONINGCONTRACTORS' NATIONAL ASSOCIATION, INC. (SMACNA) INCLUDING ACTIVITIESIN THE SHEET METAL AND HEATING, VENTILATION AND AIR CONDITIONINGINDUSTRY.
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IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
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IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE PURPOSES FOR WHICH THE INSTITUTE IS ORGANIZED ARE EDUCATION AND SCIENTIFIC RESEARCH, INCLUDING, BUT NOT LIMITED TO, THE PROMOTION OF EDUCATION AND RESEARCH ACTIVITIES IN THE SHEET METAL AND HEATING, VENTILATING AND AIR-CONDITIONING INDUSTRY. SMACNA'S MISSION IS TO HELP THE ADVANCEMENT OF THE SHEET METAL AND AIR CONDITIONING INDUSTRY AND TO FOSTER AND ENCOURAGE THE ORGANIZATION AND CONTINUING FUNCTION OF THE REGIONAL, STATE AND LOCAL ASSOCIATIONS, AND AS SUCH, HAS BEEN LISTED AS A SUPPPORTED ORGANIZATION BY THE INSTITUTE.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE INSTITUTE CONFIRMS ON AN ANNUAL BASIS THAT SMACNA MEETS THE 33 1/3% PUBLIC SUPPORT REQUIREMENT BY MAINTAINING A ROLLFORWARD SCHEDULE OF THE SUPPORT CALCULATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2THE INSTITUTE CONFIRMS ON AN ANNUAL BASIS THAT SMACNA MEETS THE 33 1/3% PUBLIC SUPPORT REQUIREMENT BY MAINTAINING A ROLLFORWARD SCHEDULE OF THE SUPPORT CALCULATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3THE INSTITUTE DID NOT PROVIDE ANY NON-MONETARY SUPPORT TO THIS ORGANIZATION DURING THE CURRENT YEAR.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION A, LINE 1
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION A, LINE 2
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2PART IV, SECTION A, LINE 3B
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc3PART 1, SECTION A, LINE 12
IRS990ScheduleA/OtherSupportSumAmt00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: SHOP STANDARDS. AMOUNT: 25. DESCRIPTION: MISCELLANEOUS EXPENSE. AMOUNT: 195. DESCRIPTION: WEBSITE. AMOUNT: 3,775. TOTAL TO FORM 990-EZ, LINE 16: 3,995.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 2,500. END OF YEAR AMOUNT: 2,500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: INTERCOMPANY PAYABLE. BEG. OF YEAR AMOUNT: 738. END OF YEAR AMOUNT: 0. DESCRIPTION: ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 600. END OF YEAR AMOUNT: 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ELI P HOWARD III
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07038032980
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE SMACNA TESTING & RESEARCH INSTITUTE
ReturnHeader/Filer/BusinessNameControlTxt0SMAC
ReturnHeader/Filer/EIN0541787183
ReturnHeader/Filer/PhoneNum07038032980
ReturnHeader/Filer/USAddress/AddressLine1Txt04201 LAFAYETTE CENTER DRIVE
ReturnHeader/Filer/USAddress/CityNm0CHANTILLY
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ReturnHeader/Filer/USAddress/ZIPCd020151
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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/ReturnTs02025-08-25T07:49:25-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • <$500k nonprofits