Civic Intelligence

Florida Smacna Inc

990 • Fiscal year 2025 • EIN 59-2949075

Jul 01, 2024 to Jun 30, 2025 • Filed on Oct 14, 2025

3159 Avalonia DriveViera, FL 32940

(321) 242-8223

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

Higher debt load relative to assets than 32% of similar nonprofits.

2025 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

37th percentile

0.00x

Higher debt load relative to revenue than 37% of similar nonprofits.

2025 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2025

Net Margin

40th percentile

1.3%

Higher net margin than 40% of similar nonprofits.

2025 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

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

2025 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2025

Asset Growth

35th percentile

0.2%

Faster asset growth than 35% of similar nonprofits.

2025 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

36th percentile

-0.0%

Faster revenue growth than 36% of similar nonprofits.

2025 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$750,809

Up $1,577 (+0.2%) from 2024

Net Assets

Up

$750,117

Up $1,984 (+0.3%) from 2024

Liabilities

Down

$692

Down $407 (-37%) from 2024

Revenue

Down

$156,411

Down $49 (-0.0%) from 2024

Expenses

Up

$154,427

Up $37,106 (+32%) from 2024

Net Income

Down

$1,984

Down $37,155 (-95%) from 2024

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $673,744Liabilities 2010: $502Net Assets 2010: $673,2422010Assets 2011: $622,255Liabilities 2011: $5,385Net Assets 2011: $616,8702011Assets 2012: $564,730Liabilities 2012: $1,891Net Assets 2012: $562,8392012Assets 2013: $456,449Liabilities 2013: $7,467Net Assets 2013: $448,9822013Assets 2014: $401,184Liabilities 2014: $1,071Net Assets 2014: $400,1132014Assets 2015: $401,665Liabilities 2015: $675Net Assets 2015: $400,9902015Assets 2016: $419,925Liabilities 2016: $554Net Assets 2016: $419,3712016Assets 2017: $457,327Liabilities 2017: $1,091Net Assets 2017: $456,2362017Assets 2018: $548,909Liabilities 2018: $1,948Net Assets 2018: $546,9612018Assets 2019: $550,113Liabilities 2019: $1,653Net Assets 2019: $548,4602019Assets 2020: $598,858Liabilities 2020: $948Net Assets 2020: $597,9102020Assets 2021: $641,925Liabilities 2021: $2,634Net Assets 2021: $639,2912021Assets 2022: $668,775Liabilities 2022: $2,209Net Assets 2022: $666,5662022Assets 2023: $711,047Liabilities 2023: $2,053Net Assets 2023: $708,9942023Assets 2024: $749,232Liabilities 2024: $1,099Net Assets 2024: $748,1332024Assets 2025: $750,809Liabilities 2025: $692Net Assets 2025: $750,1172025

Highlighted filing

2025

Assets$750,809
Liabilities$692
Net Assets$750,117

Operations Trend

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

$300K$200K$100K$0-$100K-$200KRevenue 2010: $159,287Expenses 2010: $214,081Net Income 2010: -$54,7942010Expenses 2011: $225,7262011Expenses 2012: $228,2982012Revenue 2013: $141,821Expenses 2013: $255,678Net Income 2013: -$113,8572013Revenue 2014: $109,217Expenses 2014: $158,086Net Income 2014: -$48,8692014Revenue 2015: $100,555Expenses 2015: $99,678Net Income 2015: $8772015Revenue 2016: $110,883Expenses 2016: $92,502Net Income 2016: $18,3812016Revenue 2017: $136,440Expenses 2017: $99,575Net Income 2017: $36,8652017Revenue 2018: $205,470Expenses 2018: $114,745Net Income 2018: $90,7252018Revenue 2019: $138,852Expenses 2019: $137,353Net Income 2019: $1,4992019Revenue 2020: $160,226Expenses 2020: $110,776Net Income 2020: $49,4502020Revenue 2021: $143,439Expenses 2021: $102,058Net Income 2021: $41,3812021Revenue 2022: $133,457Expenses 2022: $106,182Net Income 2022: $27,2752022Revenue 2023: $145,456Expenses 2023: $103,028Net Income 2023: $42,4282023Revenue 2024: $156,460Expenses 2024: $117,321Net Income 2024: $39,1392024Revenue 2025: $156,411Expenses 2025: $154,427Net Income 2025: $1,9842025

Highlighted filing

2025

Revenue$156,411
Expenses$154,427
Net Income$1,984
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 14, 2025
Return Version
2024v5.2
Gross Receipts
$183,167
Mission and Program Overview

Mission

Improving construction business in fl

Improving the construction business in florida

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$369,290$369,327▲ $37
Cash and Non-Interest-Bearing Accounts$196,500$198,507▲ $2,007
Investments Other Securities$181,406$181,451▲ $45
Land, Buildings, and Equipment, Net$1,236$724▼ $512
Total Assets$749,232$750,809▲ $1,577
Other Assets Total$800$800→ $0
Liabilities
Other Liabilities$1,099$692▼ $407
Total Liabilities$1,099$692▼ $407
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$748,133$750,117▲ $1,984
Total Net Assets Fund Balance$748,133$750,117▲ $1,984
Total Liabilities and Net Assets / Fund Balance$749,232$750,809▲ $1,577

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$724$9,099$9,823
Other Securities$181,451--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Daniel LapinPresident
Christina LewisVice President
Mary SinclairSectreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$155,000
Program Service Revenue
$0
Investment Income
$83
Other Revenue
$1,328
Change in Net Assets
$1,984
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$111,485
Salaries, Compensation, and Employee Benefits$42,942
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$19,350$19,350-$38,700
Conferences and Meetings$34,806--$34,806
Fees for Services Management$33,475--$33,475
Occupancy$9,300--$9,300
Other Expenses$8,110--$8,110
Office Expenses$2,689$2,689-$5,378
Fees for Services Accounting$2,300$2,300-$4,600
Payroll Taxes$1,541$1,541-$3,082
Advertising$2,236--$2,236
All Other Expenses$1,923$310-$2,233
Pension Plan Contributions$580$580-$1,160
Insurance$386$386-$772
Depreciation Depletion$512--$512
Total Functional Expenses$127,271$27,156$0$154,427
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
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax$391
Credit Card$259
Payroll Liabilities$42
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
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 governing body review Part VI line 11

A draft copy of the form 990 is provided to board members before filing. Board members make inquiry to their accountant if there are any questions. The form 990 is filed after board approval.

Conflict of interest policy compliance Part VI line 12C

Board members annually disclose to or update the board president on a form provided by the organization their interests that could give rise to conflicts of interest, such as a list of family members, substantial business or investment holdings, and other transactions or affiliations with businesses and other organizations or those of family members.

Other officer or key employee compensation Part VI line 15B

Compensation of personnel is reviewed and approved by the board of directors of the organization using comparable compensation data. Persons with conflicts of interest with respect to the compensation arrangement at issue are not involved in this review and approval. Officers and board members are not compensated.

Governing documents etc available to public Part VI line 19

These documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Florida Smacna Inc
EIN
59-2949075
In Care Of
% MARY SINCLAIR
Phone
3212428223
Address
3159 AVALONIA DRIVE, VIERA, FL 32940

Signing Officer

Name
Mary Sinclair
Title
Sectreasurer
Phone
3212428223
Signed
2025-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Lapin
Formed
1994
Legal Domicile
Fl
Voting Board Members
3
Independent Board Members
3
Employees
1

Preparer

Firm
Silbernagel & Burroughs Pa
Address
1934 N DONNELLY ST STE B, MOUNT DORA, FL 32757
Preparer
Gabriel Burroughs CPA
Phone
3527296752
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT COPY OF THE FORM 990 IS PROVIDED TO BOARD MEMBERS BEFORE FILING. BOARD MEMBERS MAKE INQUIRY TO THEIR ACCOUNTANT IF THERE ARE ANY QUESTIONS. THE FORM 990 IS FILED AFTER BOARD APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ANNUALLY DISCLOSE TO OR UPDATE THE BOARD PRESIDENT ON A FORM PROVIDED BY THE ORGANIZATION THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST, SUCH AS A LIST OF FAMILY MEMBERS, SUBSTANTIAL BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESSES AND OTHER ORGANIZATIONS OR THOSE OF FAMILY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION OF PERSONNEL IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS OF THE ORGANIZATION USING COMPARABLE COMPENSATION DATA. PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. OFFICERS AND BOARD MEMBERS ARE NOT COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1SMACNA NATIONAL ASSOCIATION
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SUPPORT FLORIDA SMACNA INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1ADVANCEMENT OF THE SHEET METAL INDUSTRY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01858 THESY DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt14201 LAFAYETTE CENTER DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0VIERA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1CHANTILLY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd032940
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd120151
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0749232
IRS990/TotalAssetsEOYAmt0750809
IRS990/TotalAssetsGrp/BOYAmt0749232
IRS990/TotalAssetsGrp/EOYAmt0750809
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0155000
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt027156
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0127271
IRS990/TotalFunctionalExpensesGrp/TotalAmt0154427
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01099
IRS990/TotalLiabilitiesEOYAmt0692
IRS990/TotalLiabilitiesGrp/BOYAmt01099
IRS990/TotalLiabilitiesGrp/EOYAmt0692
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0748133
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0750117
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0127271
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt083
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01328
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0156411
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0749232
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0750809
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03159 AVALONIA DRIVE
IRS990/USAddress/CityNm0VIERA
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032940
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.FLSMACNA.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARY SINCLAIR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECTREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03212428223
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FLORIDA SMACNA INC
ReturnHeader/Filer/BusinessNameControlTxt0FLOR
ReturnHeader/Filer/EIN0592949075
ReturnHeader/Filer/InCareOfNm0% MARY SINCLAIR
ReturnHeader/Filer/PhoneNum03212428223
ReturnHeader/Filer/USAddress/AddressLine1Txt03159 AVALONIA DRIVE
ReturnHeader/Filer/USAddress/CityNm0VIERA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032940
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0474328609
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SILBERNAGEL & BURROUGHS PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01934 N DONNELLY ST STE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MOUNT DORA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd032757
ReturnHeader/PreparerPersonGrp/PhoneNum03527296752
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GABRIEL BURROUGHS CPA
ReturnHeader/ReturnTs02025-10-16T17:52:26-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.51$0.01$7.50$1.56$1.54$0.02
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.49$0.01$7.48$1.56$1.17$0.39
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.11$0.02$7.09$1.45$1.03$0.42
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.69$0.02$6.67$1.33$1.06$0.27
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.42$0.03$6.39$1.43$1.02$0.41
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.99$0.01$5.98$1.60$1.11$0.49
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.50$0.02$5.48$1.39$1.37$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.49$0.02$5.47$2.05$1.15$0.91
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.57$0.01$4.56$1.36$1.00$0.37
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.20$0.01$4.19$1.11$0.93$0.18
2015Detailed filing. Detailed filing data is available for this year.$4.02$0.01$4.01$1.01$1.00$0.01
2014Detailed filing. Detailed filing data is available for this year.$4.01$0.01$4.00$1.09$1.58$0.49
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.56$0.07$4.49$1.42$2.56$1.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.65$0.02$5.63$2.28
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.22$0.05$6.17$2.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.74$0.01$6.73$1.59$2.14$0.55