Civic Intelligence

Sheet Metal and Air Conditioning Contractors Association of New Mex

990 • Fiscal year 2019 • EIN 85-0195784

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 05, 2020

4901 Chappell Dr NEAlbuquerque, NM 87107

(505) 341-9033

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.00x

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

2019 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

22nd percentile

0.00x

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

2019 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2019

Net Margin

82nd percentile

17%

Higher net margin than 82% of similar nonprofits.

2019 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

46th percentile

$27,133

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 9.5% of source-year revenue.

2019 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2019

Asset Growth

81st percentile

22%

Faster asset growth than 81% of similar nonprofits.

2019 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

12th percentile

-13%

Faster revenue growth than 12% of similar nonprofits.

2019 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$677,890

Up $120,895 (+22%) from 2018

Net Assets

Up

$677,890

Up $120,895 (+22%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Down

$284,717

Down $42,252 (-13%) from 2018

Expenses

Up

$236,604

Up $20,267 (+9.4%) from 2018

Net Income

Down

$48,113

Down $62,519 (-57%) from 2018

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: $297,708Liabilities 2010: $6,439Net Assets 2010: $291,2692010Assets 2011: $334,883Liabilities 2011: $322Net Assets 2011: $334,5612011Assets 2012: $341,702Liabilities 2012: $1,242Net Assets 2012: $340,4602012Assets 2013: $331,369Liabilities 2013: $20,248Net Assets 2013: $311,1212013Assets 2014: $337,009Liabilities 2014: $500Net Assets 2014: $336,5092014Assets 2015: $353,267Liabilities 2015: $0Net Assets 2015: $353,2672015Assets 2016: $418,596Liabilities 2016: $0Net Assets 2016: $418,5962016Assets 2017: $518,625Liabilities 2017: $0Net Assets 2017: $518,6252017Assets 2018: $556,995Liabilities 2018: $0Net Assets 2018: $556,9952018Assets 2019: $677,890Liabilities 2019: $0Net Assets 2019: $677,8902019Assets 2020: $747,398Liabilities 2020: $0Net Assets 2020: $747,3982020Assets 2021: $747,857Liabilities 2021: $24,750Net Assets 2021: $723,1072021Assets 2022: $594,010Liabilities 2022: $89,938Net Assets 2022: $504,0722022Assets 2023: $708,040Liabilities 2023: $59,648Net Assets 2023: $648,3922023Assets 2024: $651,017Liabilities 2024: $6,588Net Assets 2024: $644,4292024

Highlighted filing

2019

Assets$677,890
Liabilities$0
Net Assets$677,890

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $292,0522010Revenue 2011: $284,932Expenses 2011: $229,106Net Income 2011: $55,8262011Expenses 2012: $225,9732012Revenue 2013: $183,675Expenses 2013: $233,956Net Income 2013: -$50,2812013Revenue 2014: $222,049Expenses 2014: $186,672Net Income 2014: $35,3772014Revenue 2015: $217,593Expenses 2015: $165,545Net Income 2015: $52,0482015Revenue 2016: $214,229Expenses 2016: $176,575Net Income 2016: $37,6542016Revenue 2017: $263,081Expenses 2017: $184,562Net Income 2017: $78,5192017Revenue 2018: $326,969Expenses 2018: $216,337Net Income 2018: $110,6322018Revenue 2019: $284,717Expenses 2019: $236,604Net Income 2019: $48,1132019Revenue 2020: $286,981Expenses 2020: $263,123Net Income 2020: $23,8582020Revenue 2021: $327,016Expenses 2021: $374,699Net Income 2021: -$47,6832021Revenue 2022: $402,160Expenses 2022: $513,603Net Income 2022: -$111,4432022Revenue 2023: $640,054Expenses 2023: $536,929Net Income 2023: $103,1252023Revenue 2024: $468,753Expenses 2024: $483,865Net Income 2024: -$15,1122024

Highlighted filing

2019

Revenue$284,717
Expenses$236,604
Net Income$48,113
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 5, 2020
Return Version
2019v5.1
Gross Receipts
$441,965
Mission and Program Overview

Mission

To provide services and representation to enhance members' businesses, markets and profitability

The association provides materials and training on safety; helps the members provide fringe benefits to their employees and assists in labor negotiations

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$403,191$471,485▲ $68,294
Cash and Non-Interest-Bearing Accounts$153,804$206,405▲ $52,601
Total Assets$556,995$677,890▲ $120,895
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$556,995$677,890▲ $120,895
Total Net Assets Fund Balance$556,995$677,890▲ $120,895
Total Liabilities and Net Assets / Fund Balance$556,995$677,890▲ $120,895
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steve CrespinExecutive DirectorPT$22,000$5,133$27,133

Board Members and Trustees

NameTitle
Donna DonoghuePresident
Tony KocurekVice President
Annie ScogginDirector
Jim LidellDirector
Keith E WilsonDirector
John StroudSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$280,176
Investment Income
$4,541
Other Revenue
$0
Change in Net Assets
$48,113
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$168,140
Salaries, Compensation, and Employee Benefits$68,464
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$28,512
Current Officers, Directors, Trustees, and Key Employees---$27,133
Conferences and Meetings---$20,240
Occupancy---$16,951
Travel---$15,629
Fees for Services Accounting---$9,402
Other Employee Benefits---$9,079
Office Expenses---$6,835
Fees for Service Investment Mgmnt Fees---$4,970
Insurance---$4,919
Advertising---$3,740
Payroll Taxes---$3,740
Fees for Services Other---$1,650
Other Expenses---$179
Interest---$55
Total Functional Expenses$0$0$0$236,604
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
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has members that pay dues to be part of the association.

Form 990, Part VI, Section A, Line 7A

The members elect the directors.

Form 990, Part VI, Section A, Line 7B

Change of bylaws or policies are subject to approval by the members.

Form 990, Part VI, Section B, Line 11B

The board of directors reviews the 990 before it is filed.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, financial information, and tax returns are available upon request.

Filing and Contact Details

Filer

Filer Name
Sheet Metal and Air Conditioning
EIN
85-0195784
Phone
5053419033
Address
4901 CHAPPELL DR NE, ALBUQUERQUE, NM 87107

Signing Officer

Name
Ronda Gilliland-lopez
Title
Executive Director
Phone
5053419033
Signed
2020-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ronda Gilliland-lopez
Formed
1956
Legal Domicile
Nm
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Ricci & Company LLC
Address
1030 18TH STREET NW, ALBUQUERQUE, NM 87104
Preparer
Timothy R Reynolds
Phone
5053380800
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C EXPLANATION:

The organization has a separate finance committee that oversees the review process - this has not changed from prior year.

Financial Statement Notes

PART X, LINE 2:

The association records a liability for uncertain tax positions when it is probable that a loss has been incurred and the amount can be reasonably estimated. The association recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. Management continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings.

Raw XML Appendix322 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/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION RECORDS A LIABILITY FOR UNCERTAIN TAX POSITIONS WHEN IT IS PROBABLE THAT A LOSS HAS BEEN INCURRED AND THE AMOUNT CAN BE REASONABLY ESTIMATED. THE ASSOCIATION RECOGNIZES INTEREST ACCRUED RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS THAT PAY DUES TO BE PART OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT THE DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHANGE OF BYLAWS OR POLICIES ARE SUBJECT TO APPROVAL BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEWS THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL INFORMATION, AND TAX RETURNS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION HAS A SEPARATE FINANCE COMMITTEE THAT OVERSEES THE REVIEW PROCESS - THIS HAS NOT CHANGED FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C EXPLANATION:
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0IN PRIOR YEARS THE ORGANIZATION INCLUDED ENTITIES ON SCHEDULE R, BUT UPON FURTHER RESEARCH AND ANALYSIS OF THE GROUP, IT WAS DETERMINED THAT THE GROUP DOES NOT MEET THE IRS CRITERIA FOR "RELATED PARTY" STATUS. RATHER, SHEET METAL AND AIR CONDITIONING CONTRACTOR'S ASSOCIATION, MECHANICAL CONTRACTORS ASSOCIATION OF NEW MEXICO, INC. (MCA), MECHANICAL CONTRACTORS ASSOCIATION OF NEW MEXICO WORKERS' COMPENSATION GROUP FUND, INC., AND NEW MEXICO SUB CONTRACTORS BID DEPOSITORY SYSTEM, INC. ARE SEPARATE ENTITIES OPERATING INDEPENDENTLY AT THE SAME LOCATION USING A COMMON ADMINISTRATOR. MCA PAYS ALL SALARY, OFFICE AND OTHER ADMINISTRATIVE BUDGETED EXPENSES WHICH ARE SHARED AMONG THE FOUR ENTITIES. FOR THE YEAR ENDED DECEMBER 31, 2019, SHEET METAL AND AIR CONDITIONING CONTRACTOR'S ASSOCIATION EXPENSED $151,978 FOR SHARED EXPENSES TO MCA, BASED ON THE ANNUALLY ESTABLISHED PERCENTAGE RATE. NONE OF THESE ENTITIES SHARE A BOARD OR POSSESS ANY TYPE OF CONTROL OVER GOVERNANCE OR FINANCIAL MATTERS IN EACH OTHER.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, SCHEDULE R, CHANGE IN RELATED PARTIES EXPLANATION:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0556995
IRS990/TotalAssetsEOYAmt0677890
IRS990/TotalAssetsGrp/BOYAmt0556995
IRS990/TotalAssetsGrp/EOYAmt0677890
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0236604
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0556995
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0677890
IRS990/TotalOtherCompensationAmt05133
IRS990/TotalProgramServiceRevenueAmt0280176
IRS990/TotalReportableCompFromOrgAmt022000
IRS990/TotalRevenueGrp/ExclusionAmt04541
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0280176
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0284717
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0556995
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0677890
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt015629
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04901 CHAPPELL DR NE
IRS990/USAddress/CityNm0ALBUQUERQUE
IRS990/USAddress/StateAbbreviationCd0NM
IRS990/USAddress/ZIPCd087107
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.MCAOFNM.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RONDA GILLILAND-LOPEZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05053419033
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHEET METAL AND AIR CONDITIONING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CONTRACTORS ASSOCIATION OF NM INC
ReturnHeader/Filer/BusinessNameControlTxt0SHEE
ReturnHeader/Filer/EIN0850195784
ReturnHeader/Filer/PhoneNum05053419033
ReturnHeader/Filer/USAddress/AddressLine1Txt04901 CHAPPELL DR NE
ReturnHeader/Filer/USAddress/CityNm0ALBUQUERQUE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd087107
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06C9B1A35775087DBDB8A6D25ECA509C7F6C27838
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt063.227.228.218
ReturnHeader/FilingSecurityInformation/IPDt02020-11-05
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0MS
ReturnHeader/FilingSecurityInformation/IPTm011:44:38
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205949532
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RICCI & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01030 18TH STREET NW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALBUQUERQUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd087104
ReturnHeader/PreparerPersonGrp/PhoneNum05053380800
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIMOTHY R REYNOLDS
ReturnHeader/ReturnTs02020-11-09T14:57:46-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.51$0.07$6.44$4.69$4.84$0.15
2023Detailed filing. Detailed filing data is available for this year.$7.08$0.60$6.48$6.40$5.37$1.03
2022Detailed filing. Detailed filing data is available for this year.$5.94$0.90$5.04$4.02$5.14$1.11
2021Detailed filing. Detailed filing data is available for this year.$7.48$0.25$7.23$3.27$3.75$0.48
2020Detailed filing. Detailed filing data is available for this year.$7.47$0.00$7.47$2.87$2.63$0.24
2019Detailed filing. Detailed filing data is available for this year.$6.78$0.00$6.78$2.85$2.37$0.48
2018Detailed filing. Detailed filing data is available for this year.$5.57$0.00$5.57$3.27$2.16$1.11
2017Detailed filing. Detailed filing data is available for this year.$5.19$0.00$5.19$2.63$1.85$0.79
2016Detailed filing. Detailed filing data is available for this year.$4.19$0.00$4.19$2.14$1.77$0.38
2015Detailed filing. Detailed filing data is available for this year.$3.53$0.00$3.53$2.18$1.66$0.52
2014Detailed filing. Detailed filing data is available for this year.$3.37$0.01$3.37$2.22$1.87$0.35
2013Detailed filing. Detailed filing data is available for this year.$3.31$0.20$3.11$1.84$2.34$0.50
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.42$0.01$3.40$2.26
2011Summary only. Only limited summary data is available for this year.$3.35$0.00$3.35$2.85$2.29$0.56
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.98$0.06$2.91$2.92