FLORIDA SMACNA INC

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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

1994

Legal Domicile

Principal Officer

DANIEL LAPIN

Phone

3212428223

Tax Period

2024-07-01 to 2025-06-30

FLORIDA SMACNA INC, founded in 1994, is a small nonprofit that reported $156K in total revenue in fiscal year 2024. Net assets of $750K represent 58 months of operating reserves.

Mission

IMPROVING THE CONSTRUCTION BUSINESS IN FLORIDA

Program Service Accomplishments

Program 1

Expenses: $127,271

FLORIDA SMACNA, INC. PROVIDES MEMBER EDUCATION & TRAINING OPPORTUNITIES, TECHNICAL SERVICES, GOVERNMENTAL AFFAIRS, LABOR RELATIONS, LIAISON WITH ARCHITECTS, ENGINEERS, GENERAL CONTRACTORS, AND SAFETY...

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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 $155,000

Program Service Revenue $0

Investment Income $83

Other Revenue $1,328

TOTAL REVENUE $156,411

Expense Breakdown

Grants Paid $0

Salaries & Benefits $42,942

Fundraising Expenses $0

Program Expenses $127,271

Other Expenses $111,485

TOTAL EXPENSES $154,427

Year-over-Year Comparison

	2024	2023	Change
Revenue	$156,411	$156,460	0.0%
Expenses	$154,427	$117,321	+0.3%
Net Income	$1,984	$39,139	-0.9%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DANIEL LAPIN	PRESIDENT	2.00	Officer Director	$0	$0	$0
CHRISTINA LEWIS	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
MARY SINCLAIR	SECTREASURER	2.00	Officer 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	$156,411	$154,427	$750,809	$1,984
2024	$156,460	$117,321	$749,232	$39,139
2023	$145,456	$103,028	$711,047	$42,428
2022	$133,457	$106,182	$668,775	$27,275
2021	$143,439	$102,058	$641,925	$41,381
2020	$160,226	$110,776	$598,858	$49,450
2019	$138,852	$137,353	$550,113	$1,499