Georgia - Smacna Inc

“The organization is a non-stock organization, controlled by voting members”

“Each member of the governing body is a voting member eligible to elect officers of the organization”

“Motions made by the directors to the governing body are approved by vote”

“Copy of 990 provided to board members by email.”

“Issue reviewed annually by executive committee”

“Compensation for executive director set by executive committee”

“Information available upon request”

“The purposes for which this association is organized are the following: 1. Industry advancement - the advancement of the sheet metal industry including all its specialties through securing the cooperation of the various persons and firms engaged in such businesses, and collecting, correlating and disseminating information of value. 2. Industry relations - to establish and maintain high standards of workmanship, and to establish harmonious and proper relations with the members and other related organizations. 3. Standards - to promote, through cooperative effort and published facts, industry standards to the general public. 4. Industry representation - to provide state wide representation on behalf of the industry with government, industry groups, labor and the public. 5. Industry studies - to initiate, promote and document studies directed toward the solution of present and future problems incident to the industry.”

“Effect of change in basis 85,678”

“During the year ended december 31, 2024, the association elected to change its basis of accounting from the accrual basis of accounting, which is in conformity with accounting principles generally accepted in the united states of america (u.s. Gaap), to the cash basis of accounting, which is a special purpose framework. Under the cash basis of accounting, revenues are recognized when cash is received and expenses are recognized when cash is disbursed, without regard to the period in which the transactions were incurred. As a result of this change, the association's net assets increased 85,678 as of december 31, 2024, which reflects the difference between accrual-basis and cash-basis net assets at the date of the transition.”