Georgia - Smacna Inc

Nonprofit profile at a glance

EIN
580969841
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Hoschton, GA, USA
Phone
7702375830
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$740,030
Expenses
$754,731
Assets
$723,339
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • JOHN ALLEN KNOX (PRESIDENT)

Highest reported compensation

  • GINGER SLAICK (EXECUTIVE VI): $144,703 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purposes for which this association is organized are the following: 1. Industry advancement - the advancement of the sheet metal industry including all its specialties through securing the cooperation of the various persons and firms engaged in such businesses, and collecting, correlating and disseminating information of value. 2. Industry relations - to establish and maintain high standards of workmanship, and to establish harmonious and proper relations with the members and other related organizations. 3. Standards - to promote, through cooperative effort and published facts, industry standards to the general public. 4. Industry representation - to provide state wide representation on behalf of the industry with government, industry groups, labor and the public. 5. Industry studies - to initiate, promote and document studies directed toward the solution of present and future problems incident to the industry.

What it reported doing in 2024

Provide membership with representation at annual national convention, which disseminates industry standards, techniques and promotion of the sheet metal air conditioner contractors association as a whole.

Operating model

Revenue model
Membership-supported. 85% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 90
  • Accountability: 95
  • Sustainability: 39
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.7%; rating input score 93
  • Program expense ratio: 89.5%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.96; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 19.2%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 19.1% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 0.9% per year; rating input score 100; 19th percentile among comparable filings
  • Asset growth: -1.5% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 92.7% of revenue deployed · 89.5% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $145K · 6 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 30/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.