SMACNA OF LONG ISLAND INC (EIN 237002801) - 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

1972

Legal Domicile

Principal Officer

STEVEN BENKOVSKY

Phone

6317774600

Tax Period

2023-01-01 to 2023-12-31

SMACNA OF LONG ISLAND INC, founded in 1972, is a small nonprofit in the Unknown sector that reported $536K in total revenue in fiscal year 2023. Expenses of $753K exceeded revenue, resulting in a 41% operating deficit.

Mission

TO PROVIDE EDUCATIONAL OPPORTUNITIES, TECHNICAL GUIDANCE AND PROMOTE INDUSTRY STANDARDS FOR OUR MEMBERS AND OUR INDUSTRY PARTNERS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $6,000

Program Service Revenue $0

Investment Income $16,152

Other Revenue $513,850

TOTAL REVENUE $536,002

Expense Breakdown

Grants Paid $88,455

Salaries & Benefits $201,543

Fundraising Expenses $0

Other Expenses $463,437

TOTAL EXPENSES $753,435

Year-over-Year Comparison

	2023	2022	Change
Revenue	$536,002	$502,855	+0.1%
Expenses	$753,435	$665,364	+0.1%
Net Income	$-217,433	$-162,509	+0.3%

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

Volunteers

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

$152,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEVE BENKOVSKY	PRESIDENT	1.00	Officer Director	$0	$0	$0
JOHN HAUSER	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
MICHAEL DIGIUSEPPI	TREASURER	1.00	Officer Director	$0	$0	$0
RICK PANCIROLI	BOARD MEMBER	1.00	Director	$0	$0	$0
JEFF PORELLO	BOARD MEMBER	1.00	Director	$0	$0	$0
BILL FREESE	BOARD MEMBER	1.00	Director	$0	$0	$0
MELISSA BARBOUR	EXECUTIVE DIRECTOR	24.00	Officer	$130,400	$21,600	$152,000

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	No data	No data	No data	No data
2023	$536,002	$753,435	$1,481,884	$-217,433
2022	$502,855	$665,364	$1,571,261	$-162,509
2021	$641,071	$614,390	$1,827,584	$26,681
2020	$654,168	$389,297	$1,772,261	$264,871
2019	$658,896	$492,333	$1,450,477	$166,563
2018	$591,654	$533,056	$1,197,582	$58,598

SMACNA OF LONG ISLAND INC