Civic Intelligence

Sheet Metal & Air Conditioning

EIN 73-0719255 • 501(c)6 • Tulsa, OK

Profile

Educational and training association

604 South Zunis AvenueTulsa, OK 74104

n/A

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

20th percentile

-24%

Higher net margin than 20% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets49th percentile

Assets

Down

$28,361

Down $95,965 (-77%) from 2019

Liabilities

Flat

$0

Flat from 2019

Net Assets

$28,361

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue51st percentileNet Margin20th percentile

Revenue

Up

$250,538

Up $101,385 (+68%) from 2019

Expenses

Up

$309,944

Up $261,706 (+543%) from 2019

Net Income

Down

-$59,406

Down $160,321 (-159%) from 2019

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$150K$100K$50K$0Assets 2012: $7,994Liabilities 2012: $02012Assets 2013: $10,322Liabilities 2013: $02013Assets 2014: $12,557Liabilities 2014: $02014Assets 2015: $15,881Liabilities 2015: $02015Assets 2016: $5,507Net Assets 2016: $5,5072016Assets 2017: $6,193Net Assets 2017: $6,1932017Assets 2019: $124,326Liabilities 2019: $02019Assets 2024: $28,361Liabilities 2024: $0Net Assets 2024: $28,3612024

Highlighted filing

2024

Assets$28,361
Liabilities$0
Net Assets$28,361
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$400K$300K$200K$100K$0-$100KRevenue 2012: $81,693Expenses 2012: $80,085Net Income 2012: $1,6082012Revenue 2013: $108,527Expenses 2013: $106,200Net Income 2013: $2,3272013Revenue 2014: $102,840Expenses 2014: $100,605Net Income 2014: $2,2352014Revenue 2015: $149,370Expenses 2015: $146,046Net Income 2015: $3,3242015Revenue 2016: $133,072Expenses 2016: $143,446Net Income 2016: -$10,3742016Revenue 2017: $98,651Expenses 2017: $97,965Net Income 2017: $6862017Revenue 2019: $149,153Expenses 2019: $48,238Net Income 2019: $100,9152019Revenue 2024: $250,538Expenses 2024: $309,944Net Income 2024: -$59,4062024

Highlighted filing

2024

Revenue$250,538
Expenses$309,944
Net Income-$59,406
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$28,361
Liabilities
$0
Net assets
$28,361
Revenue
$250,538
Expenses
$309,944
Net income
-$59,406
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.00$0.28$2.51$3.10$0.59
2019Summary only. Only limited summary data is available for this year.$1.24$0.00$1.49$0.48$1.01
2017Detailed filing. Detailed filing data is available for this year.$0.06$0.06$0.99$0.98$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.06$0.06$1.33$1.43$0.10
2015Summary only. Only limited summary data is available for this year.$0.16$0.00$1.49$1.46$0.03
2014Summary only. Only limited summary data is available for this year.$0.13$0.00$1.03$1.01$0.02
2013Summary only. Only limited summary data is available for this year.$0.10$0.00$1.09$1.06$0.02
2012Summary only. Only limited summary data is available for this year.$0.08$0.00$0.82$0.80$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 10, 2025
Return Version
2024v5.2
Gross Receipts
$250,538
Mission and Program Overview

Mission

Educational and training association

To provide funding for training of members of the profession

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$98,822--
Cash and Non-Interest-Bearing Accounts$98,822$28,361▼ $70,461
Pd in Cap Srpls Land Bldg Eqp Fund-$28,361-
Total Assets$98,822$28,361▼ $70,461
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$98,822$28,361▼ $70,461
Total Liabilities and Net Assets / Fund Balance$98,822$28,361▼ $70,461
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
David TidwellPresident
Rick ShoemakerVice President
Dan OwensDirector
Jeff ColemanSecretary Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$250,538
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-59,406
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$75,903
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
Benefits to Members$234,041--$234,041
Other Expenses$66,221--$66,221
Fees for Services Accounting$5,646--$5,646
Conferences and Meetings$3,800--$3,800
Total Functional Expenses$309,944$0$0$309,944
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Governing body decisions Part VI line 7B

“The board makes all governing body decisions”

Form 990 governing body review Part VI line 11

“Board reviews and approves the 990 with the treasurer prior to filing the board reviews all governing documents on an annual basis but no changes have been made.”

Conflict of interest policy compliance Part VI line 12C

“Chair presents the conflicts policy to all new board members and obtains ratification”

CEO executive director top management comp Part VI line 15A

“The only person compensated is the executive director and the board sets the renumeration.”

Other officer or key employee compensation Part VI line 15B

“SAME AS .15”

Governing documents etc available to public Part VI line 19

“The governing documents are available for inspection upon request”

Filing and Contact Details

Filer

Filer Name
Sheet Metal & Air Con Contractors Ind Fnd
EIN
73-0719255
In Care Of
% DAVID TIDWELL
Phone
9186941127
Address
604 SOUTH ZUNIS AVENUE, TULSA, OK 74104

Signing Officer

Name
David Tidwell
Title
President
Phone
9186941127
Signed
2025-05-10
Discuss with paid preparer
Yes

Organization Details

Formed
1972
Legal Domicile
Ok
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Tax & Financial Services LLP
Address
2840 E 51st St Suite 205, Tulsa, OK 74105
Preparer
James R Adelman Ea
Phone
9183986311
Raw XML Appendix253 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/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD MAKES ALL GOVERNING BODY DECISIONS
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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