2023-05-12T09:04:43-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2022-01-01 362099048 SHEET METAL AND AIR CONDITIONING CONTRACTORS' NATIONAL ASSOCIATION SHEE 7038032980 4201 LAFAYETTE CENTER DRIVE CHANTILLY VA 20151 AARON HILGER CHIEF EXECUTIVE OFFICER 7038032980 2023-05-10 1 AARON HILGER XXX-XX-XXXX 1 LAUREN N WEST P01970042 2156433900 2023-04-27 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z AARON HILGER 4201 LAFAYETTE CENTER DRIVE CHANTILLY VA 20151 20737295 0 X WWW.SMACNA.ORG X 1943 VA ADVANCEMENT OF THE SHEET METAL INDUSTRY. 23 22 44 22 0 0 7902522 8214812 4694298 5816622 253432 -158387 967876 847070 13818128 14720117 424500 710000 0 0 6047464 6502782 0 0 0 5492982 7022719 11964946 14235501 1853182 484616 27683187 25441238 1306771 1411642 26376416 24029596 X 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. 0 0 PUBLIC RELATIONS - SMACNA PROVIDES MEMBERS WITH VALUABLE CONTENT, FOCUSED AND TOPICAL COMMUNICATIONS, AND TACKLING IMPACTFUL PROJECTS THAT WILL INCREASE AWARENESS OF THE INDUSTRY AND EFFECTIVENESS OF WORKFORCE DEVELOPMENT EFFORTS. DURING 2022, SMACNA FOCUSED ITS TRADE AND CONSUMER MEDIA RELATIONS EFFORTS ON INDUSTRY AWARENESS, WORKFORCE DEVELOPMENT AND HIGHLIGHTING THE INNOVATION AND DEDICATION OF ITS MEMBERS IN A POST-COVID WORLD. TECHNICAL SERVICES - SMACNA PUBLISHES TECHNICAL RESOURCES. ACCOMPLISHMENTS DURING 2022 INCLUDED PUBLISHING THE SMACNA HVAC DUCT CONSTRUCTION STANDARDS 4TH EDITION; SMACNA FOOD GRADE DUCTWORK & SHEETMETAL GUIDELINES 1ST EDITION; SMACNA FIBROUS GLASS DUCT CONSTRUCTION STANDARDS 8TH EDITION. ONGOING WORK INCLUDED REVISIONS TO THE SMACNA DUCTED ELECTRICAL HEAT GUIDE, SMACNA RECTANGULAR INDUSTRIAL STANDARDS, SMACNA SEISMIC RESTRAINT MANUAL, SMACNA TAB MANUAL & SMACNA FIRE DAMPER MANUAL. TECHNICAL PAPERS PUBLISHED INCLUDED EPA SNAP RULES FOR REFRIGERANTS, ROOFTOP DUCTWORK, AND SPECIFYING DUCT INSULATION. LABOR RELATIONS - SMACNA PROVIDES GUIDANCE, LEGAL AND PRACTICAL ADVICE ON ISSUES RELATING TO BARGAINING, VACCINE, TRUST FUND, LEAVE AND OTHER HEALTH ISSUES. DURING 2022, THE COLLECTIVE BARGAINING ORIENTATION, HELD VIRTUALLY, PROVIDED BARGAINERS WITH INFORMATION ON THE LEGAL FRAMEWORK FOR BARGAINING, GUIDANCE ON PREPARING FOR BARGAINING AND INFORMATION ON HOW TO AVOID THE COMMON PITFALLS OF BARGAINING. THE EMPLOYMENT SHARE REPORT PROVIDED SMACNA'S CHAPTERS WITH COMPREHENSIVE REPORTS TO EVALUATE THEIR LOCAL UNION EMPLOYMENT SHARE. THE 2022 ANNUAL INDUSTRY LABOR REPORT SUMMARIZED THE FINDINGS OF THE ANNUAL STATE OF THE INDUSTRY SURVEY ON MANHOUR PROJECTIONS, THE STATE OF LOCAL LABOR RELATIONS AND AREAS OF POTENTIAL GRIEVANCE ACTIVITY. PROVIDED CHAPTERS AND MEMBERS WITH GUIDANCE ON RESPONDING EFFECTIVELY AND STRATEGICALLY TO DAVIS-BACON SURVEYS DONE IN THEIR AREA WITH THE AIM OF ASSISTING LOCAL PARTIES IN ESTABLISHING THEIR COLLECTIVE BARGAINING RATES AS THE PREVAILING WAGE ON FEDERAL PROJECTS. LEGISLATIVE AFFAIRS - SMACNA ADVANCES THE KEY ISSUES FOR THE ASSOCIATION AND THE INDUSTRY. DURING 2022, ACTIVITIES RELATED TO THIS PROGRAM INCLUDE EXTENSIVE EFFORTS ON PENSION REFORM, DAVIS-BACON REGULATIONS, USE OF PROJECT LABOR AGREEMENTS, APPRENTICESHIP ISSUES, PPP LOANS, NUMEROUS PANDEMIC TAX CUTS, HVAC RETROFIT EXPENSING, TAXEXTENDERS/179D, BUILDING INFRASTRUCTURE, CONTRACT CHANGE ORDER REFORM, ENERGY EFFICIENCY POLICY AND THE KEY APPROPRIATIONS BILLS FOR MILITARY CONSTRUCTION AND GSA FUNDING.CONVENTION - SMACNA SPONSORS AN ANNUAL MEETING FOR MEMBERS, PROVIDING UPDATES ON THE INDUSTRY AND NETWORKING OPPORTUNITIES AMONG THEM. DURING 2022, A CONVENTION WAS HELD, WHICH HAD APPROXIMATELY 750 ATTENDEES AND THE EVENT WAS HELD IN MAUI. 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 55 0 44 1 0 0 0 0 0 0 0 0 X 23 22 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 X LEILA SADER 7039954030 4201 LAFAYETTE CENTER DRIVE CHANTILLY VA 20151 ANGELA SIMON PE PAST PRESIDENT 5.00 1.00 X X 9724 0 0 ALBERT LABELLA PAST PRESIDENT 5.00 1.00 X X 1644 0 0 ANTHONY E KOCUREK PRESIDENT 5.00 1.00 X X 5766 0 0 CAROL DUNCAN PRESIDENT ELECT 5.00 1.00 X X 1471 0 0 THOMAS E MARTIN SECRETARY TREAS. 5.00 1.00 X X 0 0 0 RANDY ATTAWAY DIRECTOR 1.00 0.00 X 0 0 0 STEVEN BENKOVSKY DIRECTOR 1.00 0.00 X 0 0 0 CHAD BUNTING DIRECTOR 1.00 0.00 X 0 0 0 TODD BYXBE DIRECTOR 1.00 0.00 X 0 0 0 SHASTA L ERICKSON DIRECTOR 1.00 0.00 X 0 0 0 MITCH GOLAY DIRECTOR 1.00 0.00 X 0 0 0 WAYNE A GREENWOOD DIRECTOR 1.00 0.00 X 0 0 0 PAUL HEIMANN DIRECTOR 1.00 0.00 X 0 0 0 MATT HILDRETH DIRECTOR 1.00 0.00 X 0 0 0 BLAIR HUBBER DIRECTOR 1.00 0.00 X 0 0 0 ROY JENSEN DIRECTOR 1.00 0.00 X 0 0 0 CARMEN KOO DIRECTOR 1.00 0.00 X 0 0 0 JEFF LINK DIRECTOR 1.00 0.00 X 0 0 0 DANIEL MONAHAN DIRECTOR 1.00 0.00 X 0 0 0 RANDY B PAGEL SR DIRECTOR 1.00 0.00 X 0 0 0 JOSEPH SAMIA DIRECTOR 1.00 0.00 X 0 0 0 AARON SMITH DIRECTOR 1.00 0.00 X 0 0 0 KEN WIESBROOK DIRECTOR 1.00 0.00 X 0 0 0 AARON HILGER CHIEF EXECUTIVE OFFICER 35.00 2.00 X 407000 0 75853 ELI HOWARD EXEC. DIRECTOR TECHNICAL RESOURCES 35.00 0.00 X 230546 0 35343 JEFFREY HENRIKSEN EXEC. DIRECTOR OF COMMUNICATIONS 35.00 0.00 X 207556 0 41609 STAN KOLBE DIRECTOR OF LEGISLATIVE AFFAIRS 35.00 0.00 X 203396 0 41730 MARK TERZIGNI DIRECTOR OF MARKET SECTOR 35.00 0.00 X 189617 0 21688 JASON WATSON EXEC. DIRECTOR OF LABOR RELATIONS 35.00 0.00 X 183484 0 48541 JOYE BLANSCETT EXEC. DIR OF OPERATIONS 35.00 0.00 X 180857 0 30278 LEILA SADER CONTROLLER 35.00 0.00 X 177136 0 39348 PATRICK BROOKS SENIOR PROJECT MANAGER 35.00 0.00 X 157519 0 36740 JUSTIN CRANDOL DIR. OF SAFETY 35.00 0.00 X 141741 0 42890 SHAWN OHARA PROJECT MANAGER-TECHNICAL RESOURCES 35.00 0.00 X 129318 0 34478 SCOTT BARR PROJECT MANAGER-TECHNICAL RESOURCES 35.00 0.00 X 124462 0 42746 VINCENT SANDUSKY FORMER CEO 0.00 0.00 X 407468 0 58268 2758705 0 549512 19 1 1 0 0 8214812 8214812 MEMBERSHIP DUES 611430 2955218 2955218 CONVENTIONS, SEMINARS AND TRAININ 611430 1997987 1997987 INDUSTRY FUND RESERVE 611430 449010 449010 PREMIER PARTNER PROGRAM 611430 325450 325450 COUNCIL AND MANAGERS' FUNCTIONS 611430 88957 88957 5816622 357040 357040 5305116 5820543 -515427 -515427 -515427 1037342 196635 840707 840707 MISCELLANEOUS 611430 6363 6363 6363 14720117 6657329 0 -152024 710000 2381839 2973979 276516 548852 321596 445803 51948 1052303 389747 88083 159838 131760 595385 3006727 247 58464 115671 OTHER PROJECT EXPENSES 486679 ALLOCATED ADMIN EXPENSE 223190 DUES & SUBSCRIPTIONS 102474 LOBBYING TAX 15010 99390 14235501 2349155 3506663 2143348 998642 24011 17099 562372 432957 256242 240498 5947863 4791613 1176847 1156250 20365490 18520374 805722 568755 27683187 25441238 768028 785373 122508 257710 416235 368559 1306771 1411642 X 26376416 24029596 26376416 24029596 27683187 25441238 484616 -2831436 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 SMACNA PAC 4201 LAFAYETTE CENTER DR CHANTILLY VA 20151 541132749 0 0 0 0 2955218 71474 71474 71474 595952 595952 4439562 3928869 510693 266055 243322 22733 646294 619422 26872 1156250 DEFERRED COMPENSATION LIABILITY 366916 CAPITAL LEASE LIABILITY 1643 368559 X 12085316 -2831436 -2831436 14916752 -196635 -196635 14720117 14432136 196635 196635 14235501 0 14235501 PART X, LINE 2: SMACNA IS EXEMPT FROM FEDERAL INCOME TAXES ON ITS EXEMPT ACTIVITIES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND IS ALSO EXEMPT FROM VIRGINIA INCOME TAXES. SMACNA EVALUATED ITS TAX POSITIONS AND DETERMINED THAT ITS POSITIONS ARE MORE-LIKELY-THAN-NOT TO BE SUSTAINED ON EXAMINATION. NO PROVISION FOR INCOME TAX IS REQUIRED FOR 2022 OR 2021. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -196,635. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 196,635. 1 SMACNA COLLEGE OF FELLOWS 4201 LAFAYETTE CENTER DR CHANTILLY VA 20151 521538775 501(C)(3) 16000 0 N/A N/A SCHOLARSHIPS LABOR-MANAGEMENT COOPERATION COMMITTEE PO BOX 221211 CHANTILLY VA 201531211 020650735 501(C)(6) 675000 0 N/A N/A TO PROMOTE THE UNION SHEET METAL INDUSTRY 1 1 PART I, LINE 2: ALL GRANT EXPENDITURES MUST BE APPROVED ON AN ANNUAL BASIS BY THE SMACNA BOARD OF DIRECTORS. THE BOARD IS UPDATED ANNUALLY ON THE USES OF THE GRANT AND CONTRIBUTION EXPENDITURES. X X 1 1 X X X X 0 0 0 AARON HILGER CHIEF EXECUTIVE OFFICER 388000 0 19000 0 0 0 39400 0 36453 0 482853 0 0 0 VINCENT SANDUSKY FORMER CEO 407468 0 0 0 0 0 30500 0 27768 0 465736 0 0 0 ELI HOWARD EXEC. DIRECTOR TECHNICAL RESOURCES 230546 0 0 0 0 0 23431 0 11912 0 265889 0 0 0 JEFFREY HENRIKSEN EXEC. DIRECTOR OF COMMUNICATIONS 207556 0 0 0 0 0 21041 0 20568 0 249165 0 0 0 STAN KOLBE DIRECTOR OF LEGISLATIVE AFFAIRS 203396 0 0 0 0 0 21133 0 20597 0 245126 0 0 0 JASON WATSON EXEC. DIRECTOR OF LABOR RELATIONS 183484 0 0 0 0 0 18890 0 29651 0 232025 0 0 0 LEILA SADER CONTROLLER 177136 0 0 0 0 0 18751 0 20597 0 216484 0 0 0 MARK TERZIGNI DIRECTOR OF MARKET SECTOR 189617 0 0 0 0 0 18866 0 2822 0 211305 0 0 0 JOYE BLANSCETT EXEC. DIR OF OPERATIONS 180857 0 0 0 0 0 18366 0 11912 0 211135 0 0 0 PATRICK BROOKS SENIOR PROJECT MANAGER 157519 0 0 0 0 0 16143 0 20597 0 194259 0 0 0 JUSTIN CRANDOL DIR. OF SAFETY 141741 0 0 0 0 0 14174 0 28716 0 184631 0 0 0 SCOTT BARR PROJECT MANAGER-TECHNICAL RESOURCES 124462 0 0 0 0 0 13362 0 29384 0 167208 0 0 0 SHAWN OHARA PROJECT MANAGER-TECHNICAL RESOURCES 129318 0 0 0 0 0 13708 0 20770 0 163796 0 0 0 PART I, LINE 1A SMACNA REIMBURSES ITS EXECUTIVE COMMITTEE MEMBERS AND THEIR SPOUSES TO FLY TO BOARD MEETING LOCATIONS. EXECUTIVE COMMITTEE MEMBERS ARE TAXED ON THE VALUE OF AIRFARE. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE PRESIDENT, PRESIDENT-ELECT, SECRETARY-TREASURER, VICE PRESIDENT, IMMEDIATE PAST PRESIDENT, AND CHIEF EXECUTIVE OFFICER (CEO). THE CEO WILL BE A NON-VOTING MEMBER OF THE COMMITTEE. THE COMMITTEE SHALL ASSIST THE PRESIDENT AND CEO IN CARRYING OUT THE POLICIES AND PROGRAMS ESTABLISHED BY THE BOARD OF DIRECTORS. IN ADDITION, THE COMMITTEE MAY ACT IN PLACE OF THE BOARD OF DIRECTORS BETWEEN BOARD MEETINGS ON ALL MATTERS EXCEPT THOSE SPECIFICALLY RESERVED TO THE BOARD BY THE CONSTITUTION AND BYLAWS OF THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 6 SMACNA IS A TRADE ASSOCIATION COMPRISED OF DUES-PAYING MEMBERS. CLASSES OF MEMBERS INCLUDE PREMIER, REGULAR, INTERNATIONAL, STATE AND ASSOCIATE. ONLY REGULAR MEMBERS HAVE VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7A AT THE ANNUAL BUSINESS MEETING, THE MEMBERSHIP ELECTS THE BOARD OF DIRECTORS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT COPY OF THE FORM 990 IS PROVIDED TO SMACNA'S BOARD OF DIRECTORS PRIOR TO BEING FILED WITH THE INTERNAL REVENUE SERVICE. WHEN THE AUDITOR HAS PREPARED THE FORM 990, THIS FORM IS THEN SENT ELECTRONICALLY TO THE BOARD OF DIRECTORS OF SMACNA. THE BOARD PREVIOUSLY HAD BEEN NOTIFIED OF THIS PROCEDURE AND THE BOARD MEMBERS ARE GIVEN 10 DAYS IN WHICH TO EXAMINE THE FORM 990 AND COMMUNICATE WITH THE CONTROLLER OF SMACNA IN THE EVENT THE DIRECTOR HAS ANY QUESTIONS OR COMMENTS. AT THE REQUEST OF ANY DIRECTOR, OR IF THERE ARE QUESTIONS OR COMMENTS THAT CANNOT BE ADEQUATELY AND FULLY ADDRESSED, THE CONTROLLER WILL ARRANGE A CONFERENCE CALL FOR ALL DIRECTORS TO DISCUSS THE FORM 990 AND WHETHER OR NOT REVISIONS ARE NEEDED BEFORE IT IS FINALIZED. FORM 990, PART VI, SECTION B, LINE 12C THE VOTING BOARD OF DIRECTORS OF SMACNA ARE ELECTED AT THE ANNUAL CONVENTION HELD IN THE FALL OF EACH YEAR. AT THE FIRST MEETING OF THE BOARD OF DIRECTORS HELD IN JANUARY OF EACH YEAR, A COPY OF THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO THE VOTING DIRECTORS. IN ADDITION, A DISCLOSURE STATEMENT IS DISTRIBUTED TO EACH DIRECTOR. LEGAL COUNSEL REVIEWS THE CONFLICTS OF INTEREST POLICY WITH THE DIRECTORS. LEGAL COUNSEL EXPLAINS TO THE BOARD OF DIRECTORS WHAT TYPES OF INTERESTS HAVE TO BE DISCLOSED AND THE ADMINISTRATIVE PROCEDURE FOR ADVISING THE ORGANIZATION REGARDING INTERESTS TO BE DISCLOSED. THE DIRECTORS ARE THEN REQUIRED TO COMPLETE THE DISCLOSURE STATEMENTS AND RETURN THEM TO SMACNA'S CEO. ONCE DISCLOSURE STATEMENTS ARE COLLECTED AND REVIEWED, IT IS THE RESPONSIBILITY OF THE CEO TO MONITOR AND ENFORCE COMPLIANCE WITH THE CONFILICT OF INTEREST POLICIES. BEFORE A BOARD OR COMMITTEE ACTION IS TAKEN ON A CONTRACT OR TRANSACTION INVOLVING A CONFLICT OF INTEREST, A DIRECTOR OR COMMITTEE MEMBER HAVING A CONFLICT OF INTEREST SHALL DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. SUCH DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. IN THE EVENT IT IS NOT ENTIRELY CLEAR THAT A CONFLICT OF INTEREST EXISTS, THE INDIVIDUAL WITH THE POTENTIAL CONFLICT SHALL DISCLOSE THE CIRCUMSTANCES TO THE CHIEF EXECUTIVE OFFICER OF SMACNA OR IF HE OR SHE IS THE ONE WHO HAS THE CONFLICT OF INTEREST, THEN TO THE PRESIDENT OF SMACNA, WHO SHALL DETERMINE WHETHER THERE EXISTS A CONFLICT OF INTEREST THAT IS SUBJECT TO THIS POLICY. A PERSON WHO HAS A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE BOARD'S OR COMMITTEE'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. FORM 990, PART VI, SECTION B, LINE 15A IN 2003, SMACNA CREATED A COMPENSATION COMMITTEE, WHOSE CHARGE IS TO REVIEW THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER OF SMACNA, REVIEWS THE PERFORMANCE OF THE CHIEF EXECUTIVE OFFICER ON AN ANNUAL BASIS, DETERMINES SALARY AND OTHER BENEFITS OF EMPLOYMENT AND CONDUCTS ANY EXECUTIVE SEARCH WHEN THERE IS AN OPENING IN THE POSITION OF THE CHIEF EXECUTIVE OFFICER OF THE ORGANIZATION. CURRENTLY, THE COMPENSATION COMMITTEE CONSISTS OF THE EXECUTIVE COMMITTEE OF SMACNA. THIS COMMITTEE COMPRISES THE PRESIDENT OF SMACNA, THE PRESIDENT ELECT, THE TREASURER, THE VICE PRESIDENT AND THE IMMEDIATE PAST PRESIDENT. IN ADDITION, LEGAL COUNSEL ATTENDS THE COMPENSATION COMMITTEE MEETINGS. THE COMPENSATION COMMITTEE MEETS IN PERSON DURING THE ANNUAL CONVENTION OF SMACNA IN THE FALL OF EACH YEAR. IF REQUIRED, THE COMPENSATION COMMITTEE WILL MEET AT OTHER TIMES DURING THE YEAR, EITHER BY CONFERENCE CALL OR IN PERSON DURING OTHER SCHEDULED MEETINGS SUCH AS BOARD OF DIRECTORS MEETINGS. THE COMPENSATION COMMITTEE REVIEWS OUTSIDE THIRD PARTY SALARY SURVEYS THAT EXAMINE THE SALARIES AND EMPLOYMENT BENEFITS OF HIGHLY COMPENSATED CHIEF EXECUTIVE OFFICERS OF NON-PROFIT ORGANIZATIONS IN ORDER TO BENCHMARK THE SMACNA CEO COMPENSATION PACKAGE. THIS SURVEY EXAMINES THE SALARIES AND EMPLOYMENT BENEFITS OF HIGHLY COMPENSATED CHIEF EXECUTIVE OFFICERS OF NON-PROFIT ORGANIZATIONS, TOGETHER WITH THE NEXT SEVEN HIGHEST PAID EXECUTIVES EMPLOYED IN TRADE ASSOCIATIONS. THE SURVEY IS BROKEN DOWN INTO GEOGRAPHIC LOCATION OF ASSOCIATIONS AND SIZE OF ASSOCIATIONS. SIZE OF ASSOCIATIONS IS MEASURED BY TOTAL ASSOCIATION ANNUAL INCOME. THE COMPENSATION AND BENEFITS OF THE CHIEF EXECUTIVE OFFICER OF SMACNA ARE MEASURED AGAINST THE RESULTS OF THE RESEARCH STUDY. WITH RESPECT TO OTHER KEY EMPLOYEES OF SMACNA, THE CHIEF EXECUTIVE OFFICER OF SMACNA SETS THEIR COMPENSATION. THE KEY EMPLOYEES OF SMACNA RECEIVE THE SAME BENEFITS THAT THE ENTIRE STAFF OF SMACNA RECEIVES. THE CEO ANNUALLY REVIEWS, WITH THE SMACNA PRESIDENT, ALL STAFF SALARIES AS A CHECK AND BALANCE TO ENSURE COMPENSATION LEVELS ARE REASONABLE AND JUSTIFIED. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, WHISTLEBLOWER POLICY, DOCUMENT RETENTION POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. SMACNA TESTING AND RESEARCH INSTITUTE 4201 LAFAYETTE CENTER DR CHANTILLY VA 20151 541787183 TO PROMOTE SCIENTIFIC AND EDUCATION ACTIVITIES OF SMACNA VA 501(C)(3) LINE 12A, I SHEET METAL AND AIR CONDITIONING CONTRACTORS' NATIONAL ASSOCIATION 1 NEW HORIZONS FOUNDATION PO BOX 222784 CHANTILLY VA 201532784 411998303 OFFERS RESEARCH AND EDUCATION TO THE SHEET METAL INDUSTRY VA 501(C)(3) LINE 7 SHEET METAL AND AIR CONDITIONING CONTRACTORS' NATIONAL ASSOCIATION 1 SMACNA COLLEGE OF FELLOWS 4201 LAFAYETTE CENTER DR CHANTILLY VA 20151 521538775 PROVIDE SCHOLARSHIPS TO STUDENTS OF HIGHER EDUCATION VA 501(C)(3) PF N/A 0 NATIONAL INDUSTRY FUND OF THE UNITED STATES 4201 LAFAYETTE CENTER DR CHANTILLY VA 20151 366132744 TO PROMOTE PROGRAMS TO INCREASE EFFICIENCY IN THE INDUSTRY VA 501(C)(6) N/A 0 SMAC-PAC 4201 LAFAYETTE CENTER DR CHANTILLY VA 20151 541132749 TO ENGAGE IN POLITICAL ACTIVITY TO PROMOTE THE SHEET METAL AND AIR CONDITION VA 527 N/A 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 NATIONAL INDUSTRY FUND OF THE UNITED STATES C 8214812 ACTUAL NATIONAL INDUSTRY FUND OF THE UNITED STATES Q 449010 ACTUAL