Sheet Metal and Air Conditioning Contractors' National Association

Nonprofit profile at a glance

EIN
362099048
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Chantilly, VA, USA
Phone
7038032980
Rating confidence
Limited

Official website

Reported finances

Revenue
$19,460,950
Expenses
$19,526,530
Assets
$30,168,534
Liabilities
$1,946,176

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

Leadership & pay

29 people listed

Executive titles in this filing

  • CAROL DUNCAN (IMMEDIATE PAST PRESIDENT)
  • JOSEPH SAMIA (VICE PRESIDENT)
  • THOMAS MARTIN (PRESIDENT)
  • TODD HILL (PRESIDENT-ELECT)
  • AARON HILGER (CHIEF EXECUTIVE OFFICER)
  • ELI HOWARD (EXECUTIVE DIRECTOR OF TECH)

Highest reported compensation

  • AARON HILGER (CHIEF EXECUTIVE OFFICER): $566,193 total reported compensation
  • ELI HOWARD (EXECUTIVE DIRECTOR OF TECH): $305,732 total reported compensation
  • STAN KOLBE (EXECUTIVE DIRECTOR OF GOVE): $296,620 total reported compensation

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

Overview

Mission

To help the advancement of the sheet metal and air conditioning industry and to foster and encourage the organization and continuing function of the regional, state, and local associations.

What it reported doing in 2024

Technical services - smacna publishes and updates technical resources, including standards, manuals, papers, guidelines, and apps. In addition, the technical services team responds to technical inquiries on manuals, guides, and standards.

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: 92
  • Accountability: 93
  • Sustainability: 40
  • 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; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.5%; rating input score 100; 34th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 95.7%; rating input score 96; 29th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: -0.3%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 1.55; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 10.9%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 5.4% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 10.9% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 22 of 23 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $566K · 29 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 14 of 14 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: 7 filed related-organization links
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Sustainability: Operating margin scored 29/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.