SMACNA-ROCHESTER INC (EIN 160970626) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1969

Legal Domicile

Principal Officer

DONALD FELLA

Phone

5855860710

Tax Period

2024-01-01 to 2024-12-31

SMACNA-ROCHESTER INC, founded in 1969, is a small nonprofit that reported $335K in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion. Expenses of $312K left a modest 7% surplus.

Mission

SMACNA-ROCHESTER, INC. (THE ORGANIZATION) WAS ESTABLISHED TO SERVE ITS CONTRIBUTING SHEET METAL CONTRACTORS SIGNATORY COLLECTIVELY BARGAINED AGREEMENTS (CBAS) WITH SHEET METAL WORKERS' INTERNATIONAL ASSOCIATION LOCAL UNION NO. 46 (THE UNION) LOCATED IN THE ROCHESTER NEW YORK VICINITY. THE PURPOSE OF THE ORGANIZATION IS TO PROMOTE PROGRAMS OF INDUSTRY EDUCATION AND TRAINING, ADMINISTER COLLECTIVE BARGANING AGREEMENTS, RESEARCH AND PROMOTE PROGRAMS SERVICE TO EXPAND THE MARKET FOR THE SHEET METAL INDUSTRY, IMPROVE TECHNICAL AND BUSINESS SKILLS OF EMPLOYERS, AND STABILIZE AND IMPROVE EMPLOYER-UNION RELATIONS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $308,029

Investment Income $23,151

Other Revenue $4,250

TOTAL REVENUE $335,430

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $312,265

TOTAL EXPENSES $312,265

Year-over-Year Comparison

	2024	2023	Change
Revenue	$335,430	$304,703	+0.1%
Expenses	$312,265	$276,668	+0.1%
Net Income	$23,165	$28,035	-0.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$54,000

Total Directors

$54,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TROY PETERSON	PRESIDENT	1.00	Director	$0	$0	$0
DONALD FELLA	EXECUTIVE DIRECTOR	1.00	Officer Director	$54,000	$0	$54,000
ERICH POSTLER JR	VICE PRESIDENT	1.00	Director	$0	$0	$0
GAVIN BROWNLIE JR	BOARD MEMBER	1.00	Director	$0	$0	$0
BENJAMIN BAILY	SECRETARY	1.00	Director	$0	$0	$0
JAMES ERB	TREASURER	1.00	Director	$0	$0	$0
NICKOLAS OPTIS	BOARD MEMBER	1.00	Director	$0	$0	$0
KEN BURNS	BOARD MEMBER	1.00	Director	$0	$0	$0
JERRY COTT	BOARD MEMBER	1.00	Director	$0	$0	$0
STEVE DEAR	BOARD MEMBER	1.00	Director	$0	$0	$0
KATE HILDEBRANDT	BOARD MEMBER	1.00	Director	$0	$0	$0
MARK HYDE	BOARD MEMBER	1.00	Director	$0	$0	$0
STACEY PIPITONE	BOARD MEMBER	1.00	Director	$0	$0	$0
DAVE THOMANN	BOARD MEMBER	1.00	Director	$0	$0	$0
JOHN PATTERSON	BOARD MEMBER	1.00	Director	$0	$0	$0
TOM ROTH	BOARD MEMBER	1.00	Director	$0	$0	$0
GAVIN VOGT	BOARD MEMBER	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$335,430	$312,265	$843,207	$23,165
2023	$304,703	$276,668	$788,159	$28,035
2022	$353,222	$270,558	$678,422	$82,664
2021	$269,893	$213,146	$686,387	$56,747
2020	$274,074	$170,037	$593,170	$104,037
2019	$293,563	$265,303	$487,606	$28,260
2018	$276,223	$238,358	$398,428	$37,865

SMACNA-ROCHESTER INC