Civic Intelligence

Sheet Metal and Air Conditioning Contractors Association of New Mex

990 • Fiscal year 2022 • EIN 85-0195784

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 08, 2023

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

64th percentile

0.15x

Higher debt load relative to assets than 64% of similar nonprofits.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

71st percentile

0.22x

Higher debt load relative to revenue than 71% of similar nonprofits.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2022

Net Margin

6th percentile

-28%

Higher net margin than 6% of similar nonprofits.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

51st percentile

$40,945

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2022

Asset Growth

10th percentile

-21%

Faster asset growth than 10% of similar nonprofits.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

67th percentile

23%

Faster revenue growth than 67% of similar nonprofits.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$594,010

Down $153,847 (-21%) from 2021

Net Assets

Down

$504,072

Down $219,035 (-30%) from 2021

Liabilities

Up

$89,938

Up $65,188 (+263%) from 2021

Revenue

Up

$402,160

Up $75,144 (+23%) from 2021

Expenses

Up

$513,603

Up $138,904 (+37%) from 2021

Net Income

Down

-$111,443

Down $63,760 (-134%) from 2021

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

2022

Assets$594,010
Liabilities$89,938
Net Assets$504,072

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

2022

Revenue$402,160
Expenses$513,603
Net Income-$111,443
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 8, 2023
Return Version
2022v5.0
Gross Receipts
$402,160
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$599,903$516,184▼ $83,719
Cash and Non-Interest-Bearing Accounts$144,876$77,826▼ $67,050
Other Notes and Loans Receivable, Net$3,078$0▼ $3,078
Total Assets$747,857$594,010▼ $153,847
Liabilities
Unsecured Notes Loans Payable$24,750$89,938▲ $65,188
Total Liabilities$24,750$89,938▲ $65,188
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$723,107$504,072▼ $219,035
Total Net Assets Fund Balance$723,107$504,072▼ $219,035
Total Liabilities and Net Assets / Fund Balance$747,857$594,010▼ $153,847
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ronda Gilliland-lopezExecutive DirectorPT$32,919$8,026$40,945

Board Members and Trustees

NameTitle
John StroudPresident
Jim LidellVice President
Keith E WilsonDirector
Sal TortoriciDirector
Tony KocurekDirector
Annie ScogginSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$378,178
Investment Income
$23,982
Other Revenue
$0
Change in Net Assets
$-111,443
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$430,060
Salaries, Compensation, and Employee Benefits$83,543
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$162,382
Occupancy---$55,209
Current Officers, Directors, Trustees, and Key Employees---$40,945
Travel---$28,008
Other Salaries and Wages---$27,599
Fees for Services Accounting---$19,117
Advertising---$15,671
Office Expenses---$12,764
Other Employee Benefits---$9,914
Fees for Service Investment Mgmnt Fees---$5,379
Payroll Taxes---$5,085
Insurance---$4,732
Other Expenses---$1,500
Fees for Services Legal---$905
All Other Expenses---$854
Interest---$50
Total Functional Expenses$0$0$0$513,603
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
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
2023-11-08
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
0

Preparer

Firm
Carr Riggs & Ingram LLC
Address
2424 LOUISIANA BLVD NE STE 300, ALBUQUERQUE, NM 87110
Preparer
Timothy Reynolds
Phone
5058832727
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 Appendix325 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/Desc0PROVIDING EDUCATIONAL AND INFORMATIVE MATERIALS SUCH AS MANUALS AND NEWSLETTERS DEALING WITH CURRENT SHEET METAL INDUSTRY STANDARDS AND PROMOTING UNION CONSTRUCTION. PROVIDING INDUSTRY PROMOTION TO ATTRACT NEW EMPLOYEES TO SHEET METAL CONSTRUCTION. THIS PROGRAM SERVES ALL MEMBERS.
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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/ExplanationTxt0SHEET 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, 2022, SHEET METAL AND AIR CONDITIONING CONTRACTOR'S ASSOCIATION EXPENSED $241,705 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/TotalAssetsBOYAmt0747857
IRS990/TotalAssetsEOYAmt0594010
IRS990/TotalAssetsGrp/BOYAmt0747857
IRS990/TotalAssetsGrp/EOYAmt0594010
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0513603
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt024750
IRS990/TotalLiabilitiesEOYAmt089938
IRS990/TotalLiabilitiesGrp/BOYAmt024750
IRS990/TotalLiabilitiesGrp/EOYAmt089938
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0723107
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0504072
IRS990/TotalOtherCompensationAmt08026
IRS990/TotalProgramServiceRevenueAmt0378178
IRS990/TotalReportableCompFromOrgAmt032919
IRS990/TotalRevenueGrp/ExclusionAmt023982
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0378178
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0402160
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0747857
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0594010
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt028008
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt024750
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt089938
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RONDA GILLILAND-LOPEZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05053419033
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-08
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/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0721396621
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARR RIGGS & INGRAM LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02424 LOUISIANA BLVD NE STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALBUQUERQUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd087110
ReturnHeader/PreparerPersonGrp/PhoneNum05058832727
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIMOTHY REYNOLDS
ReturnHeader/ReturnTs02023-11-15T15:32:15-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RONDA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GILLILAND-LOPEZ
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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
Peer Organizations

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