Sheet Metal Air Conditioning National Association St Louis Chapter

Nonprofit profile at a glance

EIN
431116997
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Saint Louis, MO, USA
Phone
3144277117
Rating confidence
Limited

Official website

Reported finances

Revenue
$354,431
Expenses
$696,178
Assets
$3,535,228
Liabilities
$1,027,627

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

Leadership & pay

14 people listed

Executive titles in this filing

  • KATIE SINN (PRESIDENT)
  • PAUL HEIMANN (CO-VICE PRESIDENT)
  • RUSS SCOTT (CO-VICE PRESIDENT)
  • SUSAN MILLER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SUSAN MILLER (EXECUTIVE DIRECTOR): $103,337 total reported compensation

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

Overview

Mission

Smacna st. Louis advances the proficient and safe building practives of its union sheet metal contractor members in the fields of heating, air conditioning, sheet metal, ventiliation, and architectural sheet metal. Smacna is the definitive resource connecting contractors, their customers, and labor with the necessary technical expertise, legislative support, and highly skilled productive construction methods which deliver the best value to the construction consumer.

What it reported doing in 2024

Service contract rebate program - administrative costs and expenses incurred in connection with the administration of a service contract rebate program for local union 36 contractors.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 30
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -96.4%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 5.08; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.29; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 2.6%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 7.7% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: -1.3% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: 5.2% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 12 of 12 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $103K · 14 people listed
  • Consistency: 10 of 10 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.