SMACNA-ROCHESTER INC

EIN: 160970626

ROCHESTER, NY

Total Revenue
$331,411
Total Expenses
$336,337
Total Assets
$920,222
Net Assets
$903,434
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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
NY
Principal Officer
DONALD FELLA
Phone
5855860710
Tax Period
2025-01-01 to 2025-12-31

SMACNA-ROCHESTER INC, founded in 1969, is a small nonprofit that reported $331K in total revenue in fiscal year 2025. Net assets of $903K represent 33 months of operating reserves.

Mission

TO PROMOTE LABOR RELATIONS TO THE CONSTRUCTION INDUSTRY.TO REPRESENT ITS MEMBERS IN THE NEGOTIATION AND ADMINISTRATION OF COLLECTIVE BARGANING AGREEMENTS AND TO MAINTAIN AND FOSTER GOOD RELATIONS WITH REGARD TO THE LABOR EMPLOYED BY COMPANIES IN THE CONSTRUCTION INDUSTRY.

Program Service Accomplishments

Program 1

TO PROMOTE LABOR RELATIONS TO THE CONSTRUCTION INDUSTRY.TO REPRESENT ITS MEMBERS IN THE NEGOTIATION AND ADMINISTRATION OF COLLECTIVE BARGAINING AGREEMENTS AND TO MAINTAIN AND FOSTER GOOD RELATIONS...

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TO PROMOTE LABOR RELATIONS TO THE CONSTRUCTION INDUSTRY.TO REPRESENT ITS MEMBERS IN THE NEGOTIATION AND ADMINISTRATION OF COLLECTIVE BARGAINING AGREEMENTS AND TO MAINTAIN AND FOSTER GOOD RELATIONS WITH REGARD TO THE LABOR EMPLOYED BY COMPANIES IN THE CONSTRUCTION INDUSTRY.

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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%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $294,191
Investment Income $32,470
Other Revenue $4,750
TOTAL REVENUE $331,411

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Other Expenses $336,337
TOTAL EXPENSES $336,337

Year-over-Year Comparison

2025 2024 Change
Revenue $331,411 $335,430 0.0%
Expenses $336,337 $312,265 +0.1%
Net Income $-4,926 $23,165 -1.2%
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

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Governance

Voting Members
9
Independent Members
9
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
1
$55,000
Total Directors
10
$55,000
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
TROY PETERSON PAST PRESIDENT 1.00
Director
$0 $0 $0
DONALD FELLA EXECUTIVE DIRECTOR 1.00
Officer Director
$55,000 $0 $55,000
ERICH POSTLER JR BOARD MEMBER 1.00
Director
$0 $0 $0
BENJAMIN BAILY PRESIDENT 1.00
Director
$0 $0 $0
KEN BURNS TREASURER 1.00
Director
$0 $0 $0
JERRY COTT BOARD MEMBER 1.00
Director
$0 $0 $0
STEVE DEAR VICE PRESIDENT 1.00
Director
$0 $0 $0
KATE HILDEBRANDT BOARD MEMBER 1.00
Director
$0 $0 $0
KEVIN BISHOPING BOARD MEMBER 1.00
Director
$0 $0 $0
DAVID GIACALONE 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
2025 $331,411 $336,337 $920,222 $-4,926
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
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