CALIFORNIA SHEET METAL&AIR CONDITIONING CONTRACTORS NATIONAL ASSOCIATION (EIN 941622509) - 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

1965

Legal Domicile

Principal Officer

MIKE HILGERT

Phone

9163637460

Tax Period

2025-01-01 to 2025-12-31

CALIFORNIA SHEET METAL&AIR CONDITIONING CONTRACTORS NATIONAL ASSOCIATION, founded in 1965, is a community nonprofit that reported $1.9M in total revenue in fiscal year 2025. Revenue grew 20% year-over-year, indicating healthy expansion. Expenses of $1.6M left a modest 15% surplus.

Mission

PROVIDE LEGISLATIVE AND REGULATORY ADVOCACY AND PROGRAM SERVICES WITH THE GOAL OF PROVIDING A UNIFIED VOICE FOR OUR INDUSTRY FOR THE COMBINED BENEFIT OF MEMBER COMPANIES, EMPLOYEES AND COMMUNITIES.

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $1,609,599

Investment Income $296,328

Other Revenue $21,831

TOTAL REVENUE $1,927,758

Expense Breakdown

Grants Paid $0

Salaries & Benefits $331,450

Fundraising Expenses $0

Other Expenses $1,314,639

TOTAL EXPENSES $1,646,089

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,927,758	$1,609,948	+0.2%
Expenses	$1,646,089	$1,618,280	+0.0%
Net Income	$281,669	$-8,332	-34.8%

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

$412,483

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DUANE DAVIES	DIRECTOR	1.00	Director	$0	$0	$0
HECTOR VARGAS	DIRECTOR	1.00	Director	$0	$0	$0
MITCH HOPPE	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL DEAN	DIRECTOR	1.00	Director	$0	$0	$0
MIKE HILGERT	PRESIDENT	1.00	Officer Director	$0	$0	$0
MARK AUSTGEN	DIRECTOR	1.00	Director	$0	$0	$0
DAVID LAWSON	DIRECTOR	1.00	Director	$0	$0	$0
KEN MCNEAL	SECRETARY	1.00	Officer Director	$0	$0	$0
GREG ROTHE	DIRECTOR	1.00	Director	$0	$0	$0
MIKE J PENCE	DIRECTOR	1.00	Director	$0	$0	$0
GARY MYERS	NATIONAL SMACNA BOARD LIAI	1.00	Director	$0	$0	$0
PHILLIP PHILLIPS	IMMEDIATE PAST PRESIDENT	1.00	Officer Director	$0	$0	$0
BRIAN PYLE	PRESIDENT ELECT	1.00	Officer Director	$0	$0	$0
RICK REINHOLZ	DIRECTOR	1.00	Director	$0	$0	$0
BRAD YOUNG	DIRECTOR	1.00	Director	$0	$0	$0
RYAN UGALDE	DIRECTOR	1.00	Director	$0	$0	$0
GINA MEDEL	TREASURER	1.00	Officer Director	$0	$0	$0
KEVIN MICHEL	DIRECTOR	1.00	Director	$0	$0	$0
STEVE BONESO	DIRECTOR	1.00	Director	$0	$0	$0
CHRISTOPHER WALKER DEEMED OFFICER	EXECUTIVE VICE PRESIDENT	40.00	Officer	$412,483	$0	$412,483

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	$1,927,758	$1,646,089	$3,440,837	$281,669
2024	$1,609,948	$1,618,280	$3,079,735	$-8,332
2023	$1,533,562	$1,457,344	$2,983,726	$76,218
2022	$1,295,638	$1,375,087	$2,815,098	$-79,449
2021	$1,017,909	$843,963	$2,784,535	$173,946
2020	$1,187,191	$801,259	$2,502,033	$385,932
2019	$1,462,110	$1,227,978	$2,147,206	$234,132
2018	$1,298,636	$1,086,259	$1,848,629	$212,377

CALIFORNIA SHEET METAL&AIR CONDITIONING CONTRACTORS NATIONAL ASSOCIATION