SHEET METAL AND AIR CONDITIONING CONTRACTORS ASSOCIATION OF NM INC (EIN 850195784) - 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

1956

Legal Domicile

Principal Officer

RONDA GILLILAND-LOPEZ

Phone

5053419033

Tax Period

2024-01-01 to 2024-12-31

SHEET METAL AND AIR CONDITIONING CONTRACTORS ASSOCIATION OF NM INC, founded in 1956, is a small nonprofit that reported $469K in total revenue in fiscal year 2024. Revenue fell 27% from the prior year — a significant decline worth monitoring.

Mission

THE ASSOCIATION PROVIDES MATERIALS AND TRAINING ON SAFETY; HELPS THE MEMBERS PROVIDE FRINGE BENEFITS TO THEIR EMPLOYEES AND ASSISTS IN LABOR NEGOTIATIONS

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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 $427,651

Investment Income $38,783

Other Revenue $2,319

TOTAL REVENUE $468,753

Expense Breakdown

Grants Paid $0

Salaries & Benefits $95,775

Fundraising Expenses $0

Other Expenses $388,090

TOTAL EXPENSES $483,865

Year-over-Year Comparison

	2024	2023	Change
Revenue	$468,753	$640,054	-0.3%
Expenses	$483,865	$536,929	-0.1%
Net Income	$-15,112	$103,125	-1.1%

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

$48,964

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN STROUD	PRESIDENT	1.00	Officer Director	$0	$0	$0
JIM LIDELL	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
ANNIE SCOGGIN	SECRETARY/TREASURER	1.00	Officer Director	$0	$0	$0
SAL TORTORICI	DIRECTOR	1.00	Director	$0	$0	$0
TONY KOCUREK	DIRECTOR	1.00	Director	$0	$0	$0
SHASTA ERICKSON	DIRECTOR	1.00	Director	$0	$0	$0
EDDIE NOURSE	DIRECTOR	1.00	Director	$0	$0	$0
RONDA GILLILAND-LOPEZ	EXECUTIVE DIRECTOR	10.00	Officer	$44,875	$4,089	$48,964

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	$468,753	$483,865	$651,017	$-15,112
2023	$640,054	$536,929	$708,040	$103,125
2022	$402,160	$513,603	$594,010	$-111,443
2021	$327,016	$374,699	$747,857	$-47,683
2020	$286,981	$263,123	$747,398	$23,858
2019	$284,717	$236,604	$677,890	$48,113
2018	$326,969	$216,337	$556,995	$110,632

SHEET METAL AND AIR CONDITIONING CONTRACTORS ASSOCIATION OF NM INC