Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Orange Empire Smacna Inc
EIN 95-9635622 • 501(c)6 • Santa Fe Springs, CA
Profile
To conduct, operate and maintain a trade association composed of firms engaged in the fabrication and erection of architectural, industrial and commercial sheet metal work, heating, ventilating and air conditioning work.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
26th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
86th percentile
Higher net margin than 86% of similar nonprofits.
Top Officer Pay
53rd percentile
Higher top officer pay than 53% of similar nonprofits.
Top officer pay equals 7.6% of source-year revenue.
Asset Growth
2nd percentile
Faster asset growth than 2% of similar nonprofits.
Revenue Growth
3rd percentile
Faster revenue growth than 3% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $909,886 (-100%) from 2015
Liabilities
Down$0
Down $65,054 (-100%) from 2015
Net Assets
Down$0
Down $844,832 (-100%) from 2015
Revenue
Down$479,638
Down $395,671 (-45%) from 2015
Expenses
Down$363,394
Down $398,935 (-52%) from 2015
Net Income
Up$116,244
Up $3,264 (+2.9%) from 2015
Trend Graphs
Filings
Most recent year
2016 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
- Assets
- $0
- Liabilities
- $0
- Net assets
- $0
- Revenue
- $479,638
- Expenses
- $363,394
- Net income
- $116,244
Latest Detailed Filing
The latest 2016 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2015 below.
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2015 to Dec 31, 2015
- Signed
- Nov 14, 2016
- Return Version
- 2015v2.1
- Gross Receipts
- $958,956
Mission and Program Overview
Mission
To conduct, operate and maintain a trade association composed of firms engaged in the fabrication and erection of architectural, industrial and commerical sheet metal work, heating, ventilating, and air conditioning work.
To operate a trade association
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $785,765 | $844,832 | ▲ $59,067 |
| Investments Other Securities | $654,572 | $648,545 | ▼ $6,027 |
| Savings and Temporary Cash Investments | $91,687 | $130,068 | ▲ $38,381 |
| Cash and Non-Interest-Bearing Accounts | $42,364 | $111,684 | ▲ $69,320 |
| Land, Buildings, and Equipment, Net | $0 | $1,949 | ▲ $1,949 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $806,273 | $909,886 | ▲ $103,613 |
| Other Assets Total | $17,650 | $17,640 | ▼ $10 |
| Liabilities | |||
| Other Liabilities | $20,508 | $65,054 | ▲ $44,546 |
| Total Liabilities | $20,508 | $65,054 | ▲ $44,546 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $785,765 | $844,832 | ▲ $59,067 |
| Total Liabilities and Net Assets / Fund Balance | $806,273 | $909,886 | ▲ $103,613 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $1,949 | $45,273 | $47,222 |
| Other Securities | $137,770 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Sandy Wooldridge | Director of Operations | FT | $77,268 | $77,268 |
Board Members and Trustees
| Name | Title |
|---|---|
| Norm Lussier | Immediate Past President |
| Scott Baker | President |
| Russ Beaulac | Vice President |
| Hector Vargas | Director |
| Jeff Shaw | Director |
| Karen Fox | Director |
| Ken Ellis | Director |
| Mike Tardif | Director |
| Nick Dopudja | Director |
| Paul Keohane | Director |
| William Burrow | Director |
| Jim Odlum | Secretary/treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $808,075
- Investment Income
- $55,881
- Other Revenue
- $11,353
- Change in Net Assets
- $112,980
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $819,428
- Revenue Not Reported on Financial Statements
- $55,881
- Revenue Not Reported on Form 990
- $78,049
- Other Revenue Adjustments
- $55,881
- Total Revenue per Audited Statements
- $897,477
- Total Revenue per Form 990
- $875,309
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $619,477 |
| Salaries, Compensation, and Employee Benefits | $142,852 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $77,268 |
| Conferences and Meetings | - | - | - | $68,326 |
| All Other Expenses | - | - | - | $60,884 |
| Occupancy | - | - | - | $46,329 |
| Other Salaries and Wages | - | - | - | $42,379 |
| Insurance | - | - | - | $27,701 |
| Other Expenses | - | - | - | $17,213 |
| Pension Plan Contributions | - | - | - | $13,506 |
| Payroll Taxes | - | - | - | $9,699 |
| Office Expenses | - | - | - | $8,715 |
| Fees for Services Accounting | - | - | - | $7,610 |
| Advertising | - | - | - | $2,310 |
| Information Technology | - | - | - | $1,547 |
| Depreciation Depletion | - | - | - | $300 |
| Total Functional Expenses | $0 | $0 | $0 | $762,329 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $838,410 |
| Total Expenses per Form 990 | $762,329 |
| Expenses per Audited Statements | $760,361 |
| Expenses Not Reported on Form 990 | $78,049 |
| Expenses Not Reported on Financial Statements | $1,968 |
| Other Expense Adjustments | $1,968 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $78,049 |
| Fundraising Gross Income | $67,038 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Golf Tournament Event | $44,902 | $44,902 | $41,154 | $3,748 |
| Baseball Event | $22,136 | $22,136 | $36,895 | $-14,759 |
| Total Events | $67,038 | $67,038 | $78,049 | $-11,011 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- Yes
- Subject to proxy tax
- Yes
Insider Transactions and Loans
Interested-Person Transactions
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | Common Directors | Receipt of Reimbursments for Program Related Expenses and Administrative Fees for Services Performed. | No | $746,190 |
| - | Common Directors | Reimbursement of Program Activity Expenses Performed on Behlaf of the Sheet Metal Industry Fund of Orange Empire and Administrative Fees for Services Performed by the Orange Empire Smacna. | No | $737,190 |
| - | Common Directors | Reimbursement of Program Activity Expenses Performed on Behlaf of the Southern California Labor Management Cooperation Trust and Administrative Fees for Services Performed by the Orange Empire Smacna. | No | $9,000 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Due to Employees and Funds | $64,963 |
| Sales Tax Payable | $91 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- 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 A, Line 6
“MEMBER EMPLOYERS”
Form 990, Part VI, Section A, Line 7A
“MEMBER EMPLOYERS”
Form 990, Part VI, Section B, Line 11
“Form 990 is prepared by organization's external c.p.a. And presented to the board of directors at monthly meeting for review and approval before filing.”
Form 990, Part VI, Section B, Line 12C
“Each new responsible person shall be required to review a copy of this policy and to acknowledge in writing that he or she has done so. Each responsible person shall annually complete a disclosure form identifying any relationships, positions, or circumstances in which the responsible person is involved that he or she believes could contribute to a conflict of interest arising. Such relationships, positions, or circumstances might include service as a director of or consultant to a not-for-profit organization, or ownership of a business that might provide goods or services to smacna. Any such information regarding business interests of a responsible person or a family member shall be treated as confidential and shall generally be made available only to the executive director, the president, and any committee appointed to address conflicts of interest, except to the extent additional disclosure is necessary in connection with the implementation of this policy. This policy shall be reviewed annually by each member of the board of directors. Any changes to the policy shall be communicated immediately to all responsible persons.”
Form 990, Part VI, Section B, Line 15
“Board of directors, excluding board members with a conflict of interest, performs an annual review of the executive director, in october of each year, of the salary and compensation payments and benefits made, but from time to time the association at it's discretion may pay bonus. Determination of executive salary by the board of directors considers use of comparable compensation for a similar position. The salary of the executive director may be after each annual review by the board of directors. Salary increases and bonuses are approved by the board of directors, excluding members with a conflict of interest, and reported in the board minutes.”
Form 990, Part VI, Section C, Line 19
“Upon written request, the association shall make its governing documents, conflict of interest policy and financial statements available for public review at a mutually convenient time.”
Filing and Contact Details
Filer
- Filer Name
- Orange Empire Smacna Inc
- EIN
- 95-9635622
- Phone
- 5629446345
- Address
- 12070 TELEGRAPH ROAD NO 350, SANTA FE SPRINGS, CA 90670-8202
Signing Officer
- Name
- Walter Scott Baker
- Title
- President
- Phone
- 7149744409
- Signed
- 2016-11-14
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Walter Scott Baker
- Formed
- 1999
- Legal Domicile
- CA
- Voting Board Members
- 12
- Independent Board Members
- 12
- Employees
- 2
- Volunteers
- 0
Preparer
- Firm
- Soren Mcadam Llp
- Address
- 2068 ORANGE TREE LANE SUITE 100, REDLANDS, CA 92374
- Preparer
- Charlie Lowenberg
- Phone
- 9097982222
Supplemental Narrative
Additional Explanations
Form 990, Part XI, Line 2C
“The board of directors assumes responsibility for the oversight of the audit of its financial statements and selection of an independent accountant. The process has not changed from prior years.”
Financial Statement Notes
PART XI, LINE 2D - OTHER ADJUSTMENTS:
“Special events expenses netted against special events revenue 78,049.”
PART XI, LINE 4B - OTHER ADJUSTMENTS:
“Investment income (dividends,capital gains distribution, & realized gains) 55,881. Reported as expense on financial statements”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Special events expenses netted against special events revenue 78,049.”
PART XII, LINE 4B - OTHER ADJUSTMENTS:
“Investment income (dividends,capital gains distribution, & realized gains) 55,881. Reported as expense on financial statements unrealized loss included in expense on financial statements -53,913.”
Raw XML AppendixShowing 400 of 465 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/Desc | 0 | THE TRADE ASSOCIATION, WHICH IS COMPRISED OF FIRMS ENGAGED IN THE FABRICATION AND ERECTION OF ARCHITECTURAL, INDUSTRIAL AND COMMERCIAL SHEET METAL WORK, HEATING, VENTILATING AND AIR CONDITIONING WORK, PERFORMS ADMINISTRATIVE SERVICES RELATED TO THE ADMINISTRATION OF A UNION AGREEMENT AS WELL AS FACILITATES THE PERFORMANCE OF THE PROGRAM ACTIVITIES FOR THE SHEET METAL INDUSTRY FUND OF ORANGE EMPIRE AND ORANGE-INLAND SHEET METAL INDUSTRY LABOR MANAGEMENT COOPERATION TRUST. |
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| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1547 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 27701 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 55881 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 55881 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 654572 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 648545 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 45273 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1949 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 47222 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO CONDUCT, OPERATE AND MAINTAIN A TRADE ASSOCIATION COMPOSED OF FIRMS ENGAGED IN THE FABRICATION AND ERECTION OF ARCHITECTURAL, INDUSTRIAL AND COMMERCIAL SHEET METAL WORK, HEATING, VENTILATING AND AIR CONDITIONING WORK. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 785765 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 844832 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -11011 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -11011 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6064 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 6064 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -53913 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 46329 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 8715 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 17650 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 17640 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | SMACNA INDUSTRY FUND |
| IRS990/OtherExpensesGrp/Desc | 1 | NEGOTIATIONS |
| IRS990/OtherExpensesGrp/Desc | 2 | SUBCONTRACTOR EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | SEMINARS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 289452 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 49932 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 39158 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 17213 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 20508 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 65054 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 561000 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | TECHNICAL SEMINAR INCO |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 16300 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 16300 |
| IRS990/OtherRevenueTotalAmt | 0 | 16300 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 42379 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 9699 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 13506 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | WALTER SCOTT BAKER |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 561000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 561000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 561000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ADMIN. FEES AND REIMB. |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FRINGE TRANSMITTAL |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 746190 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 41881 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 20004 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 746190 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 41881 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 20004 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 118824 |
| IRS990/PYOtherExpensesAmt | 0 | 620358 |
| IRS990/PYOtherRevenueAmt | 0 | 21914 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 594706 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -122133 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 237219 |
| IRS990/PYTotalExpensesAmt | 0 | 857577 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 735444 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 112980 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 785765 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 844832 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 91687 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 130068 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 78049 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 1968 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 760361 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 78049 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 1968 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 1949 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 45273 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 47222 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 91 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 64963 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SALES TAX PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DUE TO EMPLOYEES AND FUNDS |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 78049 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 55881 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 108678 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 1 | 65450 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 2 | 19039 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 3 | 46135 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 4 | 135062 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 5 | 136411 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 6 | 137770 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | GUGGENHEIM MID CAP VALUE |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | SAMLL CAP WORKD FD A |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 2 | INTERMEDIATE BOND FD OF AMERICA |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 3 | AMERICAN HIGH INCOME TR SBI |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 4 | GROWTH FUND OF AMERICA, INC. |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 5 | NEW PERSPECTIVE FUND |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 6 | WASH MUTUAL INVESTORS FUND INC. |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 1 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 2 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 3 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 4 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 5 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 6 | F |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 78049 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 55881 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 819428 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | SPECIAL EVENTS EXPENSES NETTED AGAINST SPECIAL EVENTS REVENUE 78,049. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | INVESTMENT INCOME (DIVIDENDS,CAPITAL GAINS DISTRIBUTION, & REALIZED GAINS) 55,881. REPORTED AS EXPENSE ON FINANCIAL STATEMENTS |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | SPECIAL EVENTS EXPENSES NETTED AGAINST SPECIAL EVENTS REVENUE 78,049. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | INVESTMENT INCOME (DIVIDENDS,CAPITAL GAINS DISTRIBUTION, & REALIZED GAINS) 55,881. REPORTED AS EXPENSE ON FINANCIAL STATEMENTS UNREALIZED LOSS INCLUDED IN EXPENSE ON FINANCIAL STATEMENTS -53,913. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1949 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 648545 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 762329 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 65054 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 875309 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 897477 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 838410 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 78049 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | BASEBALL EVENT |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | GOLF TOURNAMENT EVENT |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 22136 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 44902 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 67038 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 22136 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 44902 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 67038 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | -11011 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 78049 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 36895 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt | 0 | 41154 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | SHEET METAL INDUSTRY FUND OF ORANGE EMPIRE |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 1 | SOUTHERN CALIFORNIA LABOR MANAGEMENT COOPERATION TRUST |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 2 | ORANGE EMPIRE SMACNA INC |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | COMMON DIRECTORS |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | COMMON DIRECTORS |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 2 | COMMON DIRECTORS |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 2 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 737190 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 1 | 9000 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 2 | 746190 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | REIMBURSEMENT OF PROGRAM ACTIVITY EXPENSES PERFORMED ON BEHLAF OF THE SHEET METAL INDUSTRY FUND OF ORANGE EMPIRE AND ADMINISTRATIVE FEES FOR SERVICES PERFORMED BY THE ORANGE EMPIRE SMACNA. |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | REIMBURSEMENT OF PROGRAM ACTIVITY EXPENSES PERFORMED ON BEHLAF OF THE SOUTHERN CALIFORNIA LABOR MANAGEMENT COOPERATION TRUST AND ADMINISTRATIVE FEES FOR SERVICES PERFORMED BY THE ORANGE EMPIRE SMACNA. |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 2 | RECEIPT OF REIMBURSMENTS FOR PROGRAM RELATED EXPENSES AND ADMINISTRATIVE FEES FOR SERVICES PERFORMED. |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MEMBER EMPLOYERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBER EMPLOYERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FORM 990 IS PREPARED BY ORGANIZATION'S EXTERNAL C.P.A. AND PRESENTED TO THE BOARD OF DIRECTORS AT MONTHLY MEETING FOR REVIEW AND APPROVAL BEFORE FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | EACH NEW RESPONSIBLE PERSON SHALL BE REQUIRED TO REVIEW A COPY OF THIS POLICY AND TO ACKNOWLEDGE IN WRITING THAT HE OR SHE HAS DONE SO. EACH RESPONSIBLE PERSON SHALL ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH THE RESPONSIBLE PERSON IS INVOLVED THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST ARISING. SUCH RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES MIGHT INCLUDE SERVICE AS A DIRECTOR OF OR CONSULTANT TO A NOT-FOR-PROFIT ORGANIZATION, OR OWNERSHIP OF A BUSINESS THAT MIGHT PROVIDE GOODS OR SERVICES TO SMACNA. ANY SUCH INFORMATION REGARDING BUSINESS INTERESTS OF A RESPONSIBLE PERSON OR A FAMILY MEMBER SHALL BE TREATED AS CONFIDENTIAL AND SHALL GENERALLY BE MADE AVAILABLE ONLY TO THE EXECUTIVE DIRECTOR, THE PRESIDENT, AND ANY COMMITTEE APPOINTED TO ADDRESS CONFLICTS OF INTEREST, EXCEPT TO THE EXTENT ADDITIONAL DISCLOSURE IS NECESSARY IN CONNECTION WITH THE IMPLEMENTATION OF THIS POLICY. THIS POLICY SHALL BE REVIEWED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS. ANY CHANGES TO THE POLICY SHALL BE COMMUNICATED IMMEDIATELY TO ALL RESPONSIBLE PERSONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | BOARD OF DIRECTORS, EXCLUDING BOARD MEMBERS WITH A CONFLICT OF INTEREST, PERFORMS AN ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR, IN OCTOBER OF EACH YEAR, OF THE SALARY AND COMPENSATION PAYMENTS AND BENEFITS MADE, BUT FROM TIME TO TIME THE ASSOCIATION AT IT'S DISCRETION MAY PAY BONUS. DETERMINATION OF EXECUTIVE SALARY BY THE BOARD OF DIRECTORS CONSIDERS USE OF COMPARABLE COMPENSATION FOR A SIMILAR POSITION. THE SALARY OF THE EXECUTIVE DIRECTOR MAY BE AFTER EACH ANNUAL REVIEW BY THE BOARD OF DIRECTORS. SALARY INCREASES AND BONUSES ARE APPROVED BY THE BOARD OF DIRECTORS, EXCLUDING MEMBERS WITH A CONFLICT OF INTEREST, AND REPORTED IN THE BOARD MINUTES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | UPON WRITTEN REQUEST, THE ASSOCIATION SHALL MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC REVIEW AT A MUTUALLY CONVENIENT TIME. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 2C |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/TaxableDistributionsInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
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