Smacna of North Central Ohio Industry Fund

Nonprofit profile at a glance

EIN
237034498
IRS 990-EZ coverage
2013–2024
Forms available
Form 990-EZ 2024, Form 990-N 2012
Location
Cleveland, OH, USA
Phone
2163989860
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Boards of Trade

Reported finances

Revenue
$104,547
Expenses
$103,370
Assets
$83,478
Liabilities
$2,048

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

Leadership & pay

3 people listed

Executive titles in this filing

  • ANDY GUNDLACH (PRESIDENT)
  • GARY WIGHTMAN (VICE PRESIDENT)

People named in this filing

  • ANDY GUNDLACH (PRESIDENT)
  • GARY WIGHTMAN (VICE PRESIDENT)
  • TIM LINVILLE (SECRETARY/TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To establish and conduct educational programs and develop new techniques and ideas to both improve the industry and increase the contributions that the industry and employees can make to the community. To make financial contributions to the sheet metal, ventilating and air conditioning divisions of the construction industry to fund the above purpose. To protect and improve existing standards within these divisions to keep pace with the new developments within the industry. To engage in any proper activity that will increase the efficiency of the industry, improve its ability to serve the public and create and maintain good public relations.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 98
  • Transparency & Controls: 82
  • Sustainability: 44
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.8%; rating input score 98
  • Program expense ratio: 98.9%; rating input score 99

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 1.1%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.81; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 12.6% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: -0.2% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 97.8% of revenue deployed · 98.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $102K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • 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 — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.