Form 990 for tax year 2024
Filed by SHEET METAL EMPLOYERS INDUSTRY PROMOTION FUND.
Totals
- Total revenue
- $1,504,010
- Total expenses
- $1,495,046
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $1,461,699
- Investment income
- $42,311
- Other revenue
- $0
- Total assets, end of year
- $3,527,649
- Total liabilities, end of year
- $78,313
- Net assets or fund balances, end of year
- $3,449,336
- Program services expenses (Part IX)
- $1,027,670
- Management and general expenses
- $467,376
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $1,027,670
Program services were 68.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
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.
Revenue
Part VIII, the statement of revenue.
-
2a · Program service revenue: EMPLOYER CONTRIBUTIONS
total $1,351,333 · related or exempt $1,351,333
-
2b · Program service revenue: ADMINISTRATION SERVICES
total $110,366 · unrelated business $110,366
-
3 · Investment income
total $42,311 · excluded $42,311
Functional expenses
Part IX, the statement of functional expenses.
-
7 · Other salaries and wages
total $317,764 · management and general $317,764
-
8 · Pension plan contributions
total $36,758 · management and general $36,758
-
9 · Other employee benefits
total $15,222 · management and general $15,222
-
10 · Payroll taxes
total $26,277 · management and general $26,277
-
11c · Fees: accounting
total $24,695 · management and general $24,695
-
13 · Office expenses
total $18,548 · management and general $18,548
-
16 · Occupancy
total $52,140 · program services $48,203 · management and general $3,937
-
17 · Travel
total $12,670 · management and general $12,670
-
19 · Conferences, conventions and meetings
total $194,209 · program services $194,209
-
22 · Depreciation, depletion and amortization
total $2,553 · program services $2,553
-
23 · Insurance
total $10,582 · management and general $10,582
-
24a · Other expenses: SMACNA NATIONAL
total $290,585 · program services $290,585
-
24b · Other expenses: TRUSTEE APPROVED EXPENSE
total $191,770 · program services $191,770
-
24c · Other expenses: LONG RANGE PLANNING MEETI
total $81,890 · program services $81,890
-
24d · Other expenses: SMACNA DETROIT
total $66,480 · program services $66,480
-
24e · All other expenses
total $152,903 · program services $151,980 · management and general $923
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $596,320 · end of year $255,823
-
4 · Accounts receivable
beginning of year $113,141 · end of year $110,452
-
9 · Prepaid expenses and deferred charges
beginning of year $53,751 · end of year $227,872
-
10a · Land, buildings and equipment: cost or other basis
$156,124
-
10b · Land, buildings and equipment: accumulated depreciation
$154,640
-
10c · Land, buildings and equipment, net
beginning of year $4,037 · end of year $1,484
-
11 · Investments: publicly traded securities
beginning of year $2,472,651 · end of year $2,932,018
-
17 · Accounts payable and accrued expenses
beginning of year $4,527 · end of year $78,313
-
27 · Net assets without donor restrictions
beginning of year $3,235,373 · end of year $3,449,336
Mission and programs · 2024
Mission
PROMOTIONAL & EDUCATIONAL SERVICES
-
PROVIDING INFORMATION AND EDUCATIONAL SERVICES TO HEATING AND COOLING COMPANIES, BUILDERS AND MEMBERS OF THE GENERAL PUBLIC.
Expenses $1,025,117
-
ADMINISTRATION SERVICES FROM 990-T
Expenses $2,553
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Mark SabaMARK SABA
EXECUTIVE DI
- Total calculated
- $176,513
- From this org
- $153,000
- From related orgs
- $0
- Other
- $23,513
Schedule J breakdown matched by us
- Base
- $150,000
- Bonus
- $3,000
- Other
- not reported
- Deferred
- $23,513
- Nontaxable benefits
- not reported
- Filer's total
- $176,513
-
Dawn Norris-SenopoleDAWN NORRIS-SENOPOLE
TRUSTEE
- Total calculated
- $0
-
Eddie TaraziEDDIE TARAZI
SECRETARY
- Total calculated
- $0
-
Geoffrey KimmelGEOFFREY KIMMEL
CHAIRMAN
- Total calculated
- $0
-
Matthew CramerMATTHEW CRAMER
TRUSTEE
- Total calculated
- $0
-
Michael NiemczyckiMICHAEL NIEMCZYCKI
TRUSTEE
- Total calculated
- $0
-
Randal PagelRANDAL PAGEL
TRUSTEE
- Total calculated
- $0
-
Ian SwitalskiIAN SWITALSKI
TRUSTEE
- Total calculated
- $0
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
Answered yes
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
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
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 17 December 2025
- IRS schema version
- 2024v5.0
- Source object
- 202630149349301623
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