2023-11-09T13:28:00-06:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2022-01-01 366132744 SMACN INDUSTRY FUND OF THE UNITED STATES SMAC 7039954030 4201 LAFAYETTE CENTER DRIVE CHANTILLY VA 201511209 AARON HILGER CEO 7039954030 2023-11-09 1 AARON HILGER 999009999 1 LAUREN N WEST P01970042 2156433900 2023-11-09 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z X X AARON HILGER 4201 LAFAYETTE CENTER DRIVE CHANTILLY VA 201511209 8515165 0 X N/A X 1963 VA TO INCREASE THE EFFICIENCY OF THE SHEET METAL & AIR CONDITIONING INDUSTRY & TO BENEFIT THE PUBLIC. 7 7 0 7 0 0 0 0 8292209 8515165 0 0 0 0 8292209 8515165 8364989 8714111 0 0 0 0 0 0 0 0 0 8364989 8714111 -72780 -198946 400785 201839 0 0 400785 201839 TO PROMOTE AND CARRY OUT PROGRAMS TO INCREASE THE EFFICIENCY OF THE SHEET METAL AND AIR CONDITIONING INDUSTRY AND TO BENEFIT THE PUBLIC. 0 0 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. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X LEILA SADER 7039954030 4201 LAFAYETTE CENTER DRIVE CHANTILLY VA 20151 PAUL IRWIN CHAIR 1.00 0.00 X X 0 0 0 PAUL KLAUS SECRETARY/TREASURER 1.00 0.00 X X 0 0 0 GAVIN BROWNLIE JR TRUSTEE 1.00 0.00 X 0 0 0 CLAY COOKE TRUSTEE 1.00 0.00 X 0 0 0 MITCH GOLAY TRUSTEE 1.00 0.00 X 0 0 0 DAN HAMPTON TRUSTEE 1.00 0.00 X 0 0 0 SCOTT CICCIARELLI TRUSTEE 1.00 0.00 X 0 0 0 GARY VENABLE TRUSTEE 1.00 0.00 X 0 0 0 JEFF LINK TRUSTEE 1.00 0.00 X 0 0 0 AARON HILGER ADMINISTRATOR 1.00 33.00 X 0 407000 75853 VINCENT SANDUSKY FORMER ADMINISTRATOR 0.00 0.00 X 0 407468 58268 0 814468 134121 0 1 1 0 0 ASSESSMENT DUES 900099 8515165 8515165 8515165 8515165 8515165 0 0 8714111 8714111 400785 201839 400785 201839 0 0 X 0 0 0 0 400785 201839 400785 201839 400785 201839 -198946 0 X 0 1 X 1 0 0 X 8515165 0 8515165 0 8515165 8714111 0 8714111 0 8714111 PART X, LINE 2: THE FUND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND IS ALSO EXEMPT FROM VIRGINIA INCOME TAXES. THE FUND 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 AND 2021. 1 SHEET METAL & AIR CONDITIONING CONTRACTORS' NATIONAL ASSN INC 4201 LAFAYETTE CENTER DRIVE CHANTILLY VA 20151 362099048 501(C)(6) 8714111 0 N/A N/A TO ENHANCE THE SHEET METAL INDUSTRY 0 1 PART I, LINE 2: THE FUND'S TRUSTEES APPROVE THE PROGRAMS AND BUDGETS DEVELOPED BY SMACNA AND REIMBURSE SMACNA UP TO 100% OF THE COST OF SUCH PROGRAMS. THE FUND'S TRUSTEES ARE UPDATED REGULARLY OF THE USES OF THE CONTRIBUTIONS. 0 0 0 AARON HILGER ADMINISTRATOR 0 388000 0 19000 0 0 0 39400 0 36453 0 482853 0 0 VINCENT SANDUSKY FORMER ADMINISTRATOR 0 407468 0 0 0 0 0 30500 0 27768 0 465736 0 0 PART 1, LINE 3: AARON HILGER, THE FUND'S ADMINISTRATOR, RECEIVES COMPENSATION FROM A RELATED ORGANIZATION. THIS RELATED ORGANIZATION ESTABLISHES THE ADMINISTRATOR'S COMPENSATION BASED ON A COMPENSATION SURVEY OR STUDY THAT IS IS DELIBERATED AND APPROVED BY THE RELATED ORGANIZATION'S COMPENSATION COMMITTEE. THE APPROVED COMPENSATION IS INDICATED ON A WRITTEN EMPLOYMENT CONTRACT SIGNED BY THE ADMINISTRATOR. AMENDED RETURN THE ORGANIZATION IS AMENDING FORM 990 TO BETTER REFLECT THE ORGANIZATIONS NAME ON FORM 990, HEADER AND REMOVING THE DOING BUSINESS AS SECTION. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT COPY OF THE FORM 990 IS PROVIDED TO FUND'S TRUSTEES PRIOR TO BEING FILED WITH THE INTERNAL REVENUE SERVICE. THE FORM IS SENT ELECTRONICALLY TO THE TRUSTEES OF THE FUND. THE TRUSTEES PREVIOUSLY HAD BEEN NOTIFIED OF THIS PROCEDURE AND THE TRUSTEES ARE GIVEN 10 DAYS IN WHICH TO EXAMINE THE FORM 990 AND COMMUNICATE WITH THE CONTROLLER OF THE FUND IN THE EVENT ANY TRUSTEE HAS QUESTIONS OR COMMENTS. AT THE REQUEST OF ANY TRUSTEE, OR IF THERE ARE QUESTIONS OR COMMENTS THAT CANNOT BE ADEQUATELY AND FULLY ADDRESSED, THE CONTROLLER WILL ARRANGE A CONFERENCE CALL FOR ALL TRUSTEES TO DISCUSS THE FORM 990 AND WHETHER OR NOT REVISION ARE NEEDED BEFORE IT IS FINALIZED. FORM 990, PART VI, SECTION B, LINE 12C AT THE FIRST MEETING OF THE TRUSTEES OF EACH YEAR, A COPY OF THE CONFLICTS OF INTEREST POLICY IS DISTRIBUTED TO THE TRUSTEES. IN ADDITION, A DISCLOSURE STATEMENT IS DISTRIBUTED TO EACH TRUSTEE. LEGAL COUNSEL REVIEWS THE CONFLICTS OF INTEREST POLICY WITH THE TRUSTEES. LEGAL COUNSEL EXPLAINS TO THE BOARD OF TRUSTEES WHAT TYPES OF INTEREST HAVE TO BE DISCLOSED AND THE ADMINISTRATIVE PROCEDURE FOR ADVISING THE ORGANIZATION REGARDING INTEREST TO BE DISCLOSED. THE TRUSTEES ARE THEN REQUIRED TO COMPLETE THE DISCLOSURE STATEMENTS AND RETURN THEM TO FUND'S ADMINISTRATOR. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE AVAILABLE TO BE EXAMINED UPON REQUEST. SM & AC CONTRACTOR'S NATIONAL ASSOCIATION 4201 LAFAYETTE CENTER DRIVE CHANTILLY VA 20151 362099048 ADVANCE SHEET METAL INDUSTRY VA 501(C)(6) N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 SHEET METAL AND AIR CONDITIONING CONTRACTOR'S NATIONAL ASSOCIATION B 8714111 ACTUAL