Civic Intelligence

Or & Sw Wash Chapter Smacna

990 • Fiscal year 2013 • EIN 93-6031995

Jan 01, 2013 to Dec 31, 2013 • Filed on Apr 08, 2014

Organization ProfileWWW.SMACNA-COLUMBIA.ORG
4380 SW Macadam Ave No 58097239-6431

(503) 220-2303

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.20x

Higher debt load relative to assets than 63% of similar nonprofits.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

62nd percentile

0.17x

Higher debt load relative to revenue than 62% of similar nonprofits.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2013

Net Margin

34th percentile

-0.6%

Higher net margin than 34% of similar nonprofits.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

93rd percentile

$188,819

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 24.2% of source-year revenue.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2013

Asset Growth

72nd percentile

13%

Faster asset growth than 72% of similar nonprofits.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

48th percentile

3.2%

Faster revenue growth than 48% of similar nonprofits.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2011 to 2013

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Up

$639,237

Up $74,944 (+13%) from 2012

Net Assets

Up

$509,693

Up $24,138 (+5.0%) from 2012

Liabilities

Up

$129,544

Up $50,806 (+65%) from 2012

Revenue And Expenses
Liabilities / Revenue62nd percentileNet Margin34th percentile

Revenue

$779,064

No earlier filing loaded for comparison.

Expenses

Up

$783,731

Up $12,213 (+1.6%) from 2012

Net Income

-$4,667

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth72nd percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $489,022Liabilities 2010: $59,410Net Assets 2010: $429,6122010Assets 2011: $474,434Liabilities 2011: $47,079Net Assets 2011: $427,3552011Assets 2012: $564,293Liabilities 2012: $78,738Net Assets 2012: $485,5552012Assets 2013: $639,237Liabilities 2013: $129,544Net Assets 2013: $509,6932013Assets 2014: $757,579Liabilities 2014: $93,374Net Assets 2014: $664,2052014Assets 2015: $613,701Liabilities 2015: $55,079Net Assets 2015: $558,6222015Assets 2016: $691,028Liabilities 2016: $106,095Net Assets 2016: $584,9332016Assets 2017: $893,171Liabilities 2017: $132,058Net Assets 2017: $761,1132017Assets 2018: $1,025,657Liabilities 2018: $119,260Net Assets 2018: $906,3972018Assets 2019: $1,256,619Liabilities 2019: $114,598Net Assets 2019: $1,142,0212019Assets 2020: $1,625,667Liabilities 2020: $82,440Net Assets 2020: $1,543,2272020Assets 2021: $2,111,957Liabilities 2021: $208,769Net Assets 2021: $1,903,1882021Assets 2022: $2,509,061Liabilities 2022: $528,563Net Assets 2022: $1,980,4982022Assets 2023: $2,781,560Liabilities 2023: $487,022Net Assets 2023: $2,294,5382023Assets 2024: $3,054,267Liabilities 2024: $406,626Net Assets 2024: $2,647,6412024

Highlighted filing

2013

Assets$639,237
Liabilities$129,544
Net Assets$509,693
Open 2013 Filing

Operations Trend

Revenue Growth48th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $622,7342010Revenue 2011: $731,647Expenses 2011: $718,487Net Income 2011: $13,1602011Expenses 2012: $771,5182012Revenue 2013: $779,064Expenses 2013: $783,731Net Income 2013: -$4,6672013Revenue 2014: $1,017,845Expenses 2014: $846,004Net Income 2014: $171,8412014Revenue 2015: $701,467Expenses 2015: $774,514Net Income 2015: -$73,0472015Revenue 2016: $881,601Expenses 2016: $875,960Net Income 2016: $5,6412016Revenue 2017: $1,124,784Expenses 2017: $976,418Net Income 2017: $148,3662017Revenue 2018: $1,220,593Expenses 2018: $1,031,877Net Income 2018: $188,7162018Revenue 2019: $1,275,368Expenses 2019: $1,086,814Net Income 2019: $188,5542019Revenue 2020: $1,211,988Expenses 2020: $866,243Net Income 2020: $345,7452020Revenue 2021: $1,356,476Expenses 2021: $1,082,242Net Income 2021: $274,2342021Revenue 2022: $1,546,167Expenses 2022: $1,216,680Net Income 2022: $329,4872022Revenue 2023: $1,552,523Expenses 2023: $1,411,464Net Income 2023: $141,0592023Revenue 2024: $1,577,564Expenses 2024: $1,346,476Net Income 2024: $231,0882024

Highlighted filing

2013

Revenue$779,064
Expenses$783,731
Net Income-$4,667
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Apr 8, 2014
Return Version
2013v3.0
Gross Receipts
$779,064
Mission and Program Overview

Mission

To fund education and training for members.

The association represents contractor member firms for purposes of negotiating collectively bargained contracts with the sheet metal workers' international association. The association provides educational opportunities for member firms and their employees. Additionally, the association provides a structure for member firms to promote industry issues and develop a stronger market for the sheet metal industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$337,371$382,568▲ $45,197
Accounts Receivable$100,990$129,760▲ $28,770
Cash and Non-Interest-Bearing Accounts$94,752$97,797▲ $3,045
Prepaid Expenses and Deferred Charges$26,073$20,734▼ $5,339
Land, Buildings, and Equipment, Net$3,162$6,433▲ $3,271
Total Assets$564,293$639,237▲ $74,944
Other Assets Total$1,945$1,945→ $0
Liabilities
Accounts Payable and Accrued Expenses$78,738$117,895▲ $39,157
Other Liabilities$0$11,649▲ $11,649
Total Liabilities$78,738$129,544▲ $50,806
Net Assets / Fund Balance
Unrestricted Net Assets$485,555$509,693▲ $24,138
Total Net Assets Fund Balance$485,555$509,693▲ $24,138
Total Liabilities and Net Assets / Fund Balance$564,293$639,237▲ $74,944

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,433$41,183$47,616
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert J HendersonExecutive DirecFT$159,600$29,219$188,819

Board Members and Trustees

NameTitle
Steve JonesPresident
Doug McquownBoard Member
Jim KlopfensteinBoard Member
Ken PhillipsBoard Member
Martin RalstonBoard Member
Steve StreimerBoard Member
Fred StreimerBoard Member Emeritus
John RozellCouncilor
Carol DuncanSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$733,137
Program Service Revenue
$29,524
Investment Income
$16,403
Other Revenue
$0
Change in Net Assets
$-4,667
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$583,061
Salaries, Compensation, and Employee Benefits$200,670
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$188,819
Conferences and Meetings---$79,549
Fees for Services Accounting---$47,785
Travel---$43,457
Occupancy---$39,610
Fees for Services Legal---$25,044
Fees for Services Lobbying---$24,455
Office Expenses---$21,525
All Other Expenses---$20,873
Other Expenses---$12,733
Fees for Services Other---$12,642
Payroll Taxes---$11,851
Insurance---$5,565
Advertising---$4,740
Depreciation Depletion---$1,583
Total Functional Expenses$0$0$0$783,731
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

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$29,455
Total Nondeductible Lobbying and Political Cost$29,455
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent$11,649
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“The 990 is presented to the board for review before it is finalized. The finalized copy is presented to the board and signed.”

Form 990, Part VI, Section B, Line 12C

“Monitored monthly through check review done by the board.”

Form 990, Part VI, Section B, Line 15

“Board members research similar non-profit organizations for salary comparisons to determine comparable data as baseline salary parameter and used that as baseline range to determine salary in accordance to experience. Compensation agreements are presented to the board and the president signs the compensation agreement. Compensation agreements are for 5 year period.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

EIN
93-6031995
Phone
5032202303

Signing Officer

Name
Robert Henderson
Title
Executive Director
Phone
5032202303
Signed
2014-04-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Henderson
Formed
1957
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
1
Volunteers
0

Preparer

Preparer
Todd D Massinger
Phone
5032205900
Supplemental Narrative

Financial Statement Notes

FORM 990; PART IV; LINE 11F

“The association does not have any uncertain tax positions.”

Raw XML Appendix368 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.

Path#Value
IRS990/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt078738
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0117895
IRS990/AccountsReceivableGrp/BOYAmt0100990
IRS990/AccountsReceivableGrp/EOYAmt0129760
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE ASSOCIATION REPRESENTS CONTRACTOR MEMBER FIRMS FOR PURPOSES OF NEGOTIATING COLLECTIVELY BARGAINED CONTRACTS WITH THE SHEET METAL WORKERS' INTERNATIONAL ASSOCIATION. THE ASSOCIATION PROVIDES EDUCATIONAL OPPORTUNITIES FOR MEMBER FIRMS AND THEIR EMPLOYEES. ADDITIONALLY, THE ASSOCIATION PROVIDES A STRUCTURE FOR MEMBER FIRMS TO PROMOTE INDUSTRY ISSUES AND DEVELOP A STRONGER MARKET FOR THE SHEET METAL INDUSTRY.
IRS990/AdvertisingGrp/TotalAmt04740
IRS990/AllOtherExpensesGrp/TotalAmt020873
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10ROBERT J HENDERSON
IRS990/BooksInCareOfDetail/PhoneNum05032202303
IRS990/BooksInCareOfDetail/USAddress/AddressLine104380 SW MACADAM AVE STE 580
IRS990/BooksInCareOfDetail/USAddress/City0PORTLAND
IRS990/BooksInCareOfDetail/USAddress/State0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCode0972396431
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt094752
IRS990/CashNonInterestBearingGrp/EOYAmt097797
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0188819
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/TotalAmt079549
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0733137
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt016403
IRS990/CYOtherExpensesAmt0583061
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt029524
IRS990/CYRevenuesLessExpensesAmt0-4667
IRS990/CYSalariesCompEmpBnftPaidAmt0200670
IRS990/CYTotalExpensesAmt0783731
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0779064
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt01583
IRS990/Desc0ASSESSMENTS COLLECTED FROM THE MEMBERS OF THE SHEET METAL CONTRACTOR'S ASSOCIATION TO FUND EDUCATION AND TRAINING FOR MEMBERS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt047785
IRS990/FeesForServicesLegalGrp/TotalAmt025044
IRS990/FeesForServicesLobbyingGrp/TotalAmt024455
IRS990/FeesForServicesOtherGrp/TotalAmt012642
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt929219
IRS990/Form990PartVIISectionAGrp/PersonNm0STEVE JONES
IRS990/Form990PartVIISectionAGrp/PersonNm1DOUG MCQUOWN
IRS990/Form990PartVIISectionAGrp/PersonNm2FRED STREIMER
IRS990/Form990PartVIISectionAGrp/PersonNm3JOHN ROZELL
IRS990/Form990PartVIISectionAGrp/PersonNm4CAROL DUNCAN
IRS990/Form990PartVIISectionAGrp/PersonNm5KEN PHILLIPS
IRS990/Form990PartVIISectionAGrp/PersonNm6MARTIN RALSTON
IRS990/Form990PartVIISectionAGrp/PersonNm7STEVE STREIMER
IRS990/Form990PartVIISectionAGrp/PersonNm8JIM KLOPFENSTEIN
IRS990/Form990PartVIISectionAGrp/PersonNm9ROBERT J HENDERSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9159600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt3COUNCILOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE DIREC
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01957
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0779064
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt05565
IRS990/InvestmentIncomeGrp/ExclusionAmt016403
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt016403
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0337371
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0382568
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt041183
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03162
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06433
IRS990/LandBldgEquipCostOrOtherBssAmt047616
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0733137
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO FUND EDUCATION AND TRAINING FOR MEMBERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0485555
IRS990/NetAssetsOrFundBalancesEOYAmt0509693
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt028805
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt039610
IRS990/OfficeExpensesGrp/TotalAmt021525
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01945
IRS990/OtherAssetsTotalGrp/EOYAmt01945
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0SMACNA NATIONAL
IRS990/OtherExpensesGrp/Desc1MEALS FOR MEMBER EVENTS
IRS990/OtherExpensesGrp/Desc2DONATIONS
IRS990/OtherExpensesGrp/Desc3PROPERTY AND EXCISE TAX
IRS990/OtherExpensesGrp/TotalAmt0152056
IRS990/OtherExpensesGrp/TotalAmt164944
IRS990/OtherExpensesGrp/TotalAmt226500
IRS990/OtherExpensesGrp/TotalAmt312733
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt011649
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt011851
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt026073
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt020734
IRS990/PrincipalOfficerNm0ROBERT HENDERSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER EVENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt029524
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt029524
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0769106
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt025175
IRS990/PYOtherExpensesAmt0570236
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt027680
IRS990/PYRevenuesLessExpensesAmt050443
IRS990/PYSalariesCompEmpBnftPaidAmt0201282
IRS990/PYTotalExpensesAmt0771518
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0821961
IRS990/ReconcilationRevenueExpnssAmt0-4667
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt0733137
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt029455
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt029455
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt029455
IRS990ScheduleD/EquipmentGrp/BookValueAmt06433
IRS990ScheduleD/EquipmentGrp/DepreciationAmt041183
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt047616
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt011649
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED RENT
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990; PART IV; LINE 11F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06433
IRS990ScheduleD/TotalLiabilityAmt011649
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0159600
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt023940
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt05279
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ROBERT J HENDERSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIREC
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0188819
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS PRESENTED TO THE BOARD FOR REVIEW BEFORE IT IS FINALIZED. THE FINALIZED COPY IS PRESENTED TO THE BOARD AND SIGNED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MONITORED MONTHLY THROUGH CHECK REVIEW DONE BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS RESEARCH SIMILAR NON-PROFIT ORGANIZATIONS FOR SALARY COMPARISONS TO DETERMINE COMPARABLE DATA AS BASELINE SALARY PARAMETER AND USED THAT AS BASELINE RANGE TO DETERMINE SALARY IN ACCORDANCE TO EXPERIENCE. COMPENSATION AGREEMENTS ARE PRESENTED TO THE BOARD AND THE PRESIDENT SIGNS THE COMPENSATION AGREEMENT. COMPENSATION AGREEMENTS ARE FOR 5 YEAR PERIOD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0564293
IRS990/TotalAssetsEOYAmt0639237
IRS990/TotalAssetsGrp/BOYAmt0564293
IRS990/TotalAssetsGrp/EOYAmt0639237
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0733137
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt0783731
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt078738
IRS990/TotalLiabilitiesEOYAmt0129544
IRS990/TotalLiabilitiesGrp/BOYAmt078738
IRS990/TotalLiabilitiesGrp/EOYAmt0129544
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0485555
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0509693
IRS990/TotalOtherCompensationAmt029219
IRS990/TotalProgramServiceRevenueAmt029524
IRS990/TotalReportableCompFromOrgAmt0159600
IRS990/TotalRevenueGrp/ExclusionAmt016403
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt029524
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0779064
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0564293
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0639237
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt043457
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0485555
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0509693
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine104380 SW MACADAM AVE NO 580
IRS990/USAddress/City0PORTLAND
IRS990/USAddress/State0OR
IRS990/USAddress/ZIPCode0972396431
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0HTTP://WWW.SMACNA-COLUMBIA.ORG/
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT HENDERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05032202303
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-04-08
ReturnHeader/Filer/BusinessName/BusinessNameLine10COLUMBIA CHAPTER SMACNA
ReturnHeader/Filer/BusinessNameControlTxt0SMAC
ReturnHeader/Filer/EIN0936031995
ReturnHeader/Filer/PhoneNum05032202303
ReturnHeader/Filer/USAddress/AddressLine104380 SW MACADAM AVE NO 580
ReturnHeader/Filer/USAddress/City0PORTLAND
ReturnHeader/Filer/USAddress/State0OR
ReturnHeader/Filer/USAddress/ZIPCode0972396431
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930743240
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10HOFFMAN STEWART & SCHMIDT PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine104900 MEADOWS ROAD STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0LAKE OSWEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0970353295
ReturnHeader/PreparerPersonGrp/PhoneNum05032205900
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TODD D MASSINGER
ReturnHeader/ReturnTs02014-04-21T10:39:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$639,237
Liabilities
$129,544
Net assets
$509,693
Revenue
$779,064
Expenses
$783,731
Net income
-$4,667
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.05$0.41$2.65$1.58$1.35$0.23
2023Detailed filing. Detailed filing data is available for this year.$2.78$0.49$2.29$1.55$1.41$0.14
2022Detailed filing. Detailed filing data is available for this year.$2.51$0.53$1.98$1.55$1.22$0.33
2021Detailed filing. Detailed filing data is available for this year.$2.11$0.21$1.90$1.36$1.08$0.27
2020Detailed filing. Detailed filing data is available for this year.$1.63$0.08$1.54$1.21$0.87$0.35
2019Detailed filing. Detailed filing data is available for this year.$1.26$0.11$1.14$1.28$1.09$0.19
2018Detailed filing. Detailed filing data is available for this year.$1.03$0.12$0.91$1.22$1.03$0.19
2017Detailed filing. Detailed filing data is available for this year.$0.89$0.13$0.76$1.12$0.98$0.15
2016Detailed filing. Detailed filing data is available for this year.$0.69$0.11$0.58$0.88$0.88$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.61$0.06$0.56$0.70$0.77$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.76$0.09$0.66$1.02$0.85$0.17
2013Detailed filing. Detailed filing data is available for this year.$0.64$0.13$0.51$0.78$0.78$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.08$0.49$0.77
2011Summary only. Only limited summary data is available for this year.$0.47$0.05$0.43$0.73$0.72$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.06$0.43$0.62