{"success":true,"data":{"_id":166066624,"filings":[{"Organization":{"value":null,"Person":["AARON HILGER","TROY PETERSON","DONALD FELLA","ERICH POSTLER JR","GAVIN BROWNLIE","TIM CONFER","JERRY COTT","JAMES ERB","NICKOLAS OPTIS"],"Title":["FORMER EXECUTIVE DIRECTOR","TREASURER","VICE PRESIDENT","PRESIDENT","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER"],"Hours":[5.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[35525,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[35525,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Collected contributions from employer signatories to the collevtive bargaining agreement and distributed the funds to smacna rochester.","year":2021,"name":"SHEET METAL & AIR CONDITIONING INC PROMOTION PROGRAM OF ROCHESTER NY","phone":5855860710,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KIMBERLY J GAYLORD","year_formation":null,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"180 LINDEN OAKS, ROCHESTER, NY, 146252837, USA","city":"ROCHESTER","state":"NY","country":"USA","zip_code":146252837},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":243580,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":243556,"Total revenue":243556,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":24,"Investment income total":24,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":237756,"Grant expense":{"value":237553,"Grants to domestic orgs":237553,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":203,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":203,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":114135,"Non-interest bearing cash":0,"Savings and temp cash investments":91744,"Pledges and grants receivable":22391,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":114135,"Net assets without donor restriction":114135,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.023910009031940224,"percentile":0.46245576692504237},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.4800509766315046,"percentile":0.24265928683199484},"Officer Compensation Ratio":{"score":0.1494178906105419,"percentile":0.41352164321502755},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.018367788682675884,"percentile":0.45635106279629245},"Asset Growth":{"score":0.07249184950001339,"percentile":0.6056999680668561},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5611566013957184,"percentile":0.49045403122120845}},"source_xml":"202211369349302476_public.xml"},{"Organization":{"value":null,"Person":["AARON HILGER","TROY PETERSON","DONALD FELLA","ERICH POSTLER JR","GAVIN BROWNLIE","TIM CONFER","JERRY COTT","JAMES ERB"],"Title":["EXECUTIVE DIRECTOR","BOARD MEMBER","SECRETARY","VICE PRESIDENT","PRESIDENT","BOARD MEMBER","TREASURER","BOARD MEMBER"],"Hours":[5.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[31810,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[31810,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Collected contributions from employer signatories to the collevtive bargaining agreement and distributed the funds to smacna rochester.","year":2017,"name":"SHEET METAL & AIR CONDITIONING INC PROMOTION PROGRAM OF ROCHESTER NY","phone":5855860710,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"AARON HILGER","year_formation":null,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"180 LINDEN OAKS, ROCHESTER, NY, 146252837, USA","city":"ROCHESTER","state":"NY","country":"USA","zip_code":146252837},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":255194,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":255110,"Total revenue":255110,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":84,"Investment income total":84,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":255110,"Grant expense":{"value":255110,"Grants to domestic orgs":255110,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":0,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":71889,"Non-interest bearing cash":0,"Savings and temp cash investments":71889,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":71889,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":71889,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0003291613439187442,"percentile":0.39557998393618166},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.2817960879620556,"percentile":0.15421444188754066},"Officer Compensation Ratio":{"score":0.1246913096311395,"percentile":0.4765834435058145},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.03041707814389192,"percentile":0.5167264815917574},"Asset Growth":{"score":0.00536708929714418,"percentile":0.3424477834220723},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5366152321337003,"percentile":0.41882551796532386}},"source_xml":"201801359349302425_public.xml"},{"Organization":{"value":null,"Person":["TROY PETERSON","DONALD FELLA","ERICH POSTLER JR","GAVIN BROWNLIE","BENJAMIN BAILEY","JAMES ERB","NICKOLAS OPTIS","KEN BURNS","JERRY COTT","STEVE DEAR","KATE HILDERBRANDT","MARK HYDE","STACEY PIPITONE","DAVE THOMANN","JOHN PATTERSON","TOM ROTH","GAVIN VOGT"],"Title":["PRESIDENT","EXECUTIVE DIRECTORS","VICE PRESIDENT","BOARD MEMBER","SECRETARY","TREASURER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Collected contributions from employer signatories to the collevtive bargaining agreement and distributed the funds to smacna rochester.","year":2022,"name":"SHEET METAL & AIR CONDITIONING INC PROMOTION PROGRAM OF ROCHESTER NY","phone":5855860710,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KIMBERLY J GAYLORD","year_formation":null,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"180 LINDEN OAKS, ROCHESTER, NY, 146252837, USA","city":"ROCHESTER","state":"NY","country":"USA","zip_code":146252837},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":265242,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":265238,"Total revenue":265238,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4,"Investment income total":4,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":335166,"Grant expense":{"value":334795,"Grants to domestic orgs":334795,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":371,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":371,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":44211,"Non-interest bearing cash":-1,"Savings and temp cash investments":22471,"Pledges and grants receivable":21741,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":44211,"Net assets without donor restriction":44211,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.26362340805754747,"percentile":0.12469370831065167},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.13190777107463167,"percentile":0.08307629006484907},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.017397527086192858,"percentile":0.45144800273023705},"Asset Growth":{"score":0.025935058418801532,"percentile":0.42892940980877403},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.48049995680949187,"percentile":0.27573407876956624}},"source_xml":"202341289349302674_public.xml"},{"Organization":{"value":null,"Person":["AARON HILGER","TROY PETERSON","DONALD FELLA","ERICH POSTLER JR","GAVIN BROWNLIE","TIM CONFER","JERRY COTT"],"Title":["EXECUTIVE DIRECTOR","PRESIDENT","TREASURER","SECRETARY","VICE PRESIDENT","BOARD MEMBER","BOARD MEMBER"],"Hours":[5.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[29316,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[29316,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Collected contributions from employer signatories to the collevtive bargaining agreement and distributed the funds to smacna rochester.","year":2014,"name":"SHEET METAL & AIR CONDITIONING INC PROMOTION PROGRAM OF ROCHESTER NY","phone":5855860710,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"AARON HILGER","year_formation":null,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"180 LINDEN OAKS, ROCHESTER, NY, 146252837, USA","city":"ROCHESTER","state":"NY","country":"USA","zip_code":146252837},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":228087,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":228087,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":228007,"Total revenue":228007,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":80,"Investment income total":80,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":226326,"Grant expense":{"value":226326,"Grants to domestic orgs":226326,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":0,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":71722,"Non-interest bearing cash":0,"Savings and temp cash investments":71722,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":71722,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":71722,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.007720738139394179,"percentile":0.4185397088336123},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.3168968655832737,"percentile":0.1705092639653664},"Officer Compensation Ratio":{"score":0.129529970043212,"percentile":0.4632728821365273},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5588430593709816,"percentile":0.4835597593224359}},"source_xml":"201531349349304808_public.xml"},{"Organization":{"value":null,"Person":["AARON HILGER","TROY PETERSON","DONALD FELLA","ERICH POSTLER JR","GAVIN BROWNLIE","TIM CONFER","JERRY COTT","JAMES ERB"],"Title":["EXECUTIVE DIRECTOR","BOARD MEMBER","SECRETARY","VICE PRESIDENT","PRESIDENT","BOARD MEMBER","TREASURER","BOARD MEMBER"],"Hours":[5.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[37812,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[37812,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Collected contributions from employer signatories to the collevtive bargaining agreement and distributed the funds to smacna rochester.","year":2019,"name":"SHEET METAL & AIR CONDITIONING INC PROMOTION PROGRAM OF ROCHESTER NY","phone":5855860710,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"AARON HILGER","year_formation":null,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"180 LINDEN OAKS, ROCHESTER, NY, 146252837, USA","city":"ROCHESTER","state":"NY","country":"USA","zip_code":146252837},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":278683,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":278601,"Total revenue":278601,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":82,"Investment income total":82,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":282472,"Grant expense":{"value":282472,"Grants to domestic orgs":282472,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":0,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":114021,"Non-interest bearing cash":0,"Savings and temp cash investments":72056,"Pledges and grants receivable":41965,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":114021,"Net assets without donor restriction":114021,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.013596093051962266,"percentile":0.3521589653612963},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.4036541674927072,"percentile":0.20962221258022265},"Officer Compensation Ratio":{"score":0.13386105525503414,"percentile":0.4516941491452943},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.04099096334264832,"percentile":0.566837754430406},"Asset Growth":{"score":0.08951902914307083,"percentile":0.6558181823789043},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5549779731403363,"percentile":0.4720384418553539}},"source_xml":"202041619349300519_public.xml"},{"Organization":{"value":null,"Person":["TROY PETERSON","DONALD FELLA","ERICH POSTLER JR","GAVIN BROWNLIE","BENJAMIN BAILEY","JAMES ERB","NICKOLAS OPTIS","KEN BURNS","JERRY COTT","STEVE DEAR","KATE HILDERBRANDT","MARK HYDE","STACEY PIPITONE","DAVE THOMANN","JOHN PATTERSON","TOM ROTH","GAVIN VOGT"],"Title":["PRESIDENT","EXECUTIVE DIRECTORS","VICE PRESIDENT","BOARD MEMBER","SECRETARY","TREASURER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Collected contributions from employer signatories to the collevtive bargaining agreement and distributed the funds to smacna rochester.","year":2024,"name":"SHEET METAL & AIR CONDITIONING INC PROMOTION PROGRAM OF ROCHESTER NY","phone":5855860710,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DONALD FELLA","year_formation":null,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"180 LINDEN OAKS, ROCHESTER, NY, 146252837, USA","city":"ROCHESTER","state":"NY","country":"USA","zip_code":146252837},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":284155,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":284155,"Total revenue":284155,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":331450,"Grant expense":{"value":331350,"Grants to domestic orgs":331350,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":100,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":100,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":23455,"Non-interest bearing cash":0,"Savings and temp cash investments":3000,"Pledges and grants receivable":20455,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":23455,"Net assets without donor restriction":23455,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.16644085094402702,"percentile":0.17019128416592974},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.07076482124000603,"percentile":0.054525440159862285},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.01954094542420019,"percentile":0.46234235414635155},"Asset Growth":{"score":-0.020374154921859847,"percentile":0.24458657512685644},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4765686238258061,"percentile":0.2666715729575114}},"source_xml":"202541699349301534_public.xml"},{"Organization":{"value":null,"Person":["AARON HILGER","TROY PETERSON","DONALD FELLA","ERICH POSTLER JR","GAVIN BROWNLIE","TIM CONFER","JERRY COTT"],"Title":["EXECUTIVE DIRECTOR","PRESIDENT","TREASURER","SECRETARY","VICE PRESIDENT","BOARD MEMBER","BOARD MEMBER"],"Hours":[5.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[30871,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[30871,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Collected contributions from employer signatories to the collevtive bargaining agreement and distributed the funds to smacna rochester.","year":2015,"name":"SHEET METAL & AIR CONDITIONING INC PROMOTION PROGRAM OF ROCHESTER NY","phone":5855860710,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"AARON HILGER","year_formation":null,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"180 LINDEN OAKS, ROCHESTER, NY, 146252837, USA","city":"ROCHESTER","state":"NY","country":"USA","zip_code":146252837},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":225464,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":225383,"Total revenue":225383,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":81,"Investment income total":81,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":215417,"Grant expense":{"value":215417,"Grants to domestic orgs":215417,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":0,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":81769,"Non-interest bearing cash":0,"Savings and temp cash investments":81769,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":81769,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":81769,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.04456143774615903,"percentile":0.5126302331984628},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.37958471244145076,"percentile":0.1989762459887407},"Officer Compensation Ratio":{"score":0.143308095461361,"percentile":0.4280570848923126},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.0004529986299553631,"percentile":0.37193460757461605},"Asset Growth":{"score":0.07927241319125893,"percentile":0.6265566005864596},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5616044828844193,"percentile":0.4917745300709966}},"source_xml":"201611379349305126_public.xml"},{"Organization":{"value":null,"Person":["AARON HILGER","TROY PETERSON","DONALD FELLA","ERICH POSTLER JR","GAVIN BROWNLIE","TIM CONFER","JERRY COTT","JAMES ERB","NICKOLAS OPTIS"],"Title":["EXECUTIVE DIRECTOR","TREASURER","VICE PRESIDENT","PRESIDENT","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER"],"Hours":[5.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[213816,0,0,0,0,0,0,0,0],"Direct compensation":[176004,0,0,0,0,0,0,0,0],"Other compensation":[37812,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Collected contributions from employer signatories to the collevtive bargaining agreement and distributed the funds to smacna rochester.","year":2020,"name":"SHEET METAL & AIR CONDITIONING INC PROMOTION PROGRAM OF ROCHESTER NY","phone":5855860710,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"AARON HILGER","year_formation":null,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"180 LINDEN OAKS, ROCHESTER, NY, 146252837, USA","city":"ROCHESTER","state":"NY","country":"USA","zip_code":146252837},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":247010,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":246954,"Total revenue":246954,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":56,"Investment income total":56,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":252720,"Grant expense":{"value":252720,"Grants to domestic orgs":252720,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":0,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":108311,"Non-interest bearing cash":0,"Savings and temp cash investments":72112,"Pledges and grants receivable":36199,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":108311,"Net assets without donor restriction":108311,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.02311647301728675,"percentile":0.3321929150042218},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.42858103830326055,"percentile":0.22056040316402192},"Officer Compensation Ratio":{"score":0.8460588793922127,"percentile":0.019091625247186023},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.02742465918917912,"percentile":0.5019935042083222},"Asset Growth":{"score":0.07919718990613832,"percentile":0.6263387599118208},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5165534289398395,"percentile":0.36429409507231747}},"source_xml":"202103129349302975_public.xml"},{"Organization":{"value":null,"Person":["AARON HILGER","TROY PETERSON","DONALD FELLA","ERICH POSTLER JR","GAVIN BROWNLIE","TIM CONFER","JERRY COTT","JAMES ERB"],"Title":["EXECUTIVE DIRECTOR","BOARD MEMBER","SECRETARY","VICE PRESIDENT","PRESIDENT","BOARD MEMBER","TREASURER","BOARD MEMBER"],"Hours":[5.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[37564,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[37564,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Collected contributions from employer signatories to the collevtive bargaining agreement and distributed the funds to smacna rochester.","year":2018,"name":"SHEET METAL & AIR CONDITIONING INC PROMOTION PROGRAM OF ROCHESTER NY","phone":5855860710,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"AARON HILGER","year_formation":null,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"180 LINDEN OAKS, ROCHESTER, NY, 146252837, USA","city":"ROCHESTER","state":"NY","country":"USA","zip_code":146252837},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":274666,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":274581,"Total revenue":274581,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":85,"Investment income total":85,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":269719,"Grant expense":{"value":269719,"Grants to domestic orgs":269719,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":0,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":117810,"Non-interest bearing cash":0,"Savings and temp cash investments":72467,"Pledges and grants receivable":45343,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":117810,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":117810,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.018010966046034093,"percentile":0.44703413449300433},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.4367879163129034,"percentile":0.22414974640575605},"Officer Compensation Ratio":{"score":0.1392708707951609,"percentile":0.4380026441395484},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.04054120835302414,"percentile":0.5647875569277666},"Asset Growth":{"score":0.08122827302091358,"percentile":0.6323494242922351},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5711475020230875,"percentile":0.5203017448863417}},"source_xml":"201911359349302316_public.xml"},{"Organization":{"value":null,"Person":["TROY PETERSON","DONALD FELLA","ERICH POSTLER JR","GAVIN BROWNLIE","BENJAMIN BAILEY","JAMES ERB","NICKOLAS OPTIS","KEN BURNS","JERRY COTT","STEVE DEAR","KATE HILDERBRANDT","MARK HYDE","STACEY PIPITONE","DAVE THOMANN","JOHN PATTERSON","TOM ROTH","GAVIN VOGT"],"Title":["PRESIDENT","EXECUTIVE DIRECTORS","VICE PRESIDENT","BOARD MEMBER","SECRETARY","TREASURER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Collected contributions from employer signatories to the collevtive bargaining agreement and distributed the funds to smacna rochester.","year":2023,"name":"SHEET METAL & AIR CONDITIONING INC PROMOTION PROGRAM OF ROCHESTER NY","phone":5855860710,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KIMBERLY J GAYLORD","year_formation":null,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"180 LINDEN OAKS, ROCHESTER, NY, 146252837, USA","city":"ROCHESTER","state":"NY","country":"USA","zip_code":146252837},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":283073,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":283073,"Total revenue":283073,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":255434,"Grant expense":{"value":254008,"Grants to domestic orgs":254008,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1426,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1426,"BAD DEBTS":1200,"BANK FEES":226},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":70750,"Non-interest bearing cash":0,"Savings and temp cash investments":26251,"Pledges and grants receivable":44499,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":70750,"Net assets without donor restriction":70750,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.09763912489004603,"percentile":0.619133022559658},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.27697957202251855,"percentile":0.15193363969024257},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.01917374309937087,"percentile":0.46043829935795194},"Asset Growth":{"score":0.01133595975151193,"percentile":0.3672779756349271},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5808271789963525,"percentile":0.5488825555962413}},"source_xml":"202431369349302923_public.xml"},{"Organization":{"value":null,"Person":["AARON HILGER","TROY PETERSON","DONALD FELLA","ERICH POSTLER JR","GAVIN BROWNLIE","TIM CONFER","JERRY COTT","JAMES ERB"],"Title":["EXECUTIVE DIRECTOR","BOARD MEMBER","SECRETARY","VICE PRESIDENT","PRESIDENT","BOARD MEMBER","TREASURER","BOARD MEMBER"],"Hours":[5.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[31810,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[31810,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Collected contributions from employer signatories to the collevtive bargaining agreement and distributed the funds to smacna rochester.","year":2016,"name":"SHEET METAL & AIR CONDITIONING INC PROMOTION PROGRAM OF ROCHESTER NY","phone":5855860710,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"AARON HILGER","year_formation":null,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"180 LINDEN OAKS, ROCHESTER, NY, 146252837, USA","city":"ROCHESTER","state":"NY","country":"USA","zip_code":146252837},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":239613,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":239512,"Total revenue":239512,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":101,"Investment income total":101,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":249579,"Grant expense":{"value":249579,"Grants to domestic orgs":249579,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":0,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":71805,"Non-interest bearing cash":0,"Savings and temp cash investments":71805,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":71805,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":71805,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.0415920672083735,"percentile":0.2987020345125491},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.2877044943685166,"percentile":0.1570004722873237},"Officer Compensation Ratio":{"score":0.12745463360298742,"percentile":0.4688458921822063},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.01761236380186472,"percentile":0.4525541518949139},"Asset Growth":{"score":0.021109816565963096,"percentile":0.40854378415325443},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5158549136350447,"percentile":0.362439237154434}},"source_xml":"201701359349303280_public.xml"},{"Organization":{"value":null,"Person":["AARON HILGER","TROY PETERSON","DONALD FELLA","ERICH POSTLER JR","GAVIN BROWNLIE"],"Title":["EXECUTIVE DIRECTOR","PRESIDENT","TREASURER","SECRETARY","VICE PRESIDENT"],"Hours":[5.0,1.0,1.0,1.0,1.0],"Total Compensation":[31246,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[31246,0,0,0,0]},"Basic":{"value":null,"mission":"Collected contributions from employer signatories to the collevtive bargaining agreement and distributed the funds to smacna rochester.","year":2013,"name":"SHEET METAL & AIR CONDITIONING INC PROMOTION PROGRAM OF ROCHESTER NY","phone":5855860710,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"AARON HILGER","year_formation":null,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"180 LINDEN OAKS, ROCHESTER, NY, 146252837, USA","city":"ROCHESTER","state":"NY","country":"USA","zip_code":146252837},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":225259,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":225187,"Total revenue":225187,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":72,"Investment income total":72,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":196946,"Grant expense":{"value":196946,"Grants to domestic orgs":196946,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":0,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":69960,"Non-interest bearing cash":0,"Savings and temp cash investments":69960,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":69960,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":69960,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.1256908713969253,"percentile":0.6645068894867587},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.3552242746742762,"percentile":0.1880384595875034},"Officer Compensation Ratio":{"score":0.15865262559280208,"percentile":0.39284568315159557},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6099627264304326,"percentile":0.6343798065068216}},"source_xml":"201441359349306524_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["TROY PETERSON","DONALD FELLA","ERICH POSTLER JR","GAVIN BROWNLIE","BENJAMIN BAILEY","JAMES ERB","NICKOLAS OPTIS","KEN BURNS","JERRY COTT","STEVE DEAR","KATE HILDERBRANDT","MARK HYDE","STACEY PIPITONE","DAVE THOMANN","JOHN PATTERSON","TOM ROTH","GAVIN VOGT"],"Title":["PRESIDENT","EXECUTIVE DIRECTORS","VICE PRESIDENT","BOARD MEMBER","SECRETARY","TREASURER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Collected contributions from employer signatories to the collevtive bargaining agreement and distributed the funds to smacna rochester.","year":2024,"name":"SHEET METAL & AIR CONDITIONING INC PROMOTION PROGRAM OF ROCHESTER NY","phone":5855860710,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DONALD FELLA","year_formation":null,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"180 LINDEN OAKS, ROCHESTER, NY, 146252837, USA","city":"ROCHESTER","state":"NY","country":"USA","zip_code":146252837},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":284155,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":284155,"Total revenue":284155,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":331450,"Grant expense":{"value":331350,"Grants to domestic orgs":331350,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":100,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":100,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":23455,"Non-interest bearing cash":0,"Savings and temp cash investments":3000,"Pledges and grants receivable":20455,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":23455,"Net assets without donor restriction":23455,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.16644085094402702,"percentile":0.17019128416592974},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.07076482124000603,"percentile":0.054525440159862285},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.01954094542420019,"percentile":0.46234235414635155},"Asset Growth":{"score":-0.020374154921859847,"percentile":0.24458657512685644},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4765686238258061,"percentile":0.2666715729575114}},"source_xml":"202541699349301534_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}