Form 990 for tax year 2022

What the amendment changed

Compared with the return it replaced , filed 9 May 2023. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Both are the same on the two returns, so the amendment changed something else.

Totals

Total revenue

$8,515,165

Total expenses

$8,714,111

Contributions and grants received

$0

Grants paid

$8,714,111

Program service revenue

$8,515,165

Investment income

$0

Other revenue

$0

Total assets, end of year

$201,839

Total liabilities, end of year

$0

Net assets or fund balances, end of year

$201,839

Program services expenses (Part IX)

— not reported

Management and general expenses

— not reported

Fundraising expenses

— not reported

Program service expenses (Part III)

— not reported

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Mission and programs · 2022

• TECHNICAL AND RESEARCH PROGRAM - PURSUANT TO THE FUND AND SHEET METAL AND AIR CONDITIONING CONTRACTORS' (SMACNA) AGREEMENT, THESE PROGRAMS THAT ARE CONSISTENT WITH THE PURPOSE OF THE FUND ARE DEVELOPED AND EXECUTED BY SMACNA. THE FUND'S TRUSTEES APPROVE THE PROGRAMS AND BUDGETS AND REIMBURSE SMACNA UP TO 100% OF THE COST OF SUCH PROGRAMS.

As filed on the 2022 return.

Listed in Part VII

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

• SHEET METAL & AIR CONDITIONING CONTRACTORS' NATIONAL ASSN INC

  $8,714,111

  TO ENHANCE THE SHEET METAL INDUSTRY

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

• SM & AC CONTRACTOR'S NATIONAL ASSOCIATION

  501(C)(6) · ADVANCE SHEET METAL INDUSTRY · VA

Provenance

Return type

form_990

Tax year

2022

Filed

9 November 2023

IRS schema version

2022v5.0

Source object

202343139349303659

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