SHEET METAL AND AIR CONDITIONING C… - Form 990 Financial Data

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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

1957

Legal Domicile

Principal Officer

TAVIA BRUNNER

Phone

6194605362

Tax Period

2024-01-01 to 2024-12-31

SHEET METAL AND AIR CONDITIONING CONTRACTORS ASSOCIATION OF SAN DIEGO, founded in 1957, is a community nonprofit that reported $1.5M in total revenue in fiscal year 2024. Revenue surged 84% from the prior year, signaling strong growth momentum. The organization ran a surplus of $422K, a strong 28% operating margin.

Mission

TO CONDUCT, OPERATE AND MAINTAIN A TRADE ASSOCIATION COMPOSED OF FIRMS ENGAGED IN THE FABRICATION OF ARCHITECTURAL, INDUSTRIAL, AND COMMERCIAL SHEET METAL, HEATING, VENTILATING, AND AIR CONDITIONING WORK.

Program Service Accomplishments

Program 1

Expenses: $705,539 Revenue: $1,374,872

THE TRADE ASSOCIATION, WHICH IS COMPRISED OF FIRMS ENGAGED IN THE FABRICATION AND ERECTION OF ARCHITECTURAL, INDUSTRIAL, AND COMMERCIAL SHEET METAL, HEATING, VENTILATING, AND AIR CONDITIONING WORK...

THE TRADE ASSOCIATION, WHICH IS COMPRISED OF FIRMS ENGAGED IN THE FABRICATION AND ERECTION OF ARCHITECTURAL, INDUSTRIAL, AND COMMERCIAL SHEET METAL, HEATING, VENTILATING, AND AIR CONDITIONING WORK, PERFORMS ADMINISTRATIVE SERVICES RELATED TO THE ADMINISTRATION OF A UNION AGREEMENT AS WELL AS FACILITATES THE PERFORMANCE OF THE PROGRAM ACTIVITIES FOR THE SHEET METAL AND AIR CONDITIONING CONTRACTORS OF SAN DIEGO INDUSTRY FUND.

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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 $1,375,422

Investment Income $13,084

Other Revenue $124,450

TOTAL REVENUE $1,512,956

Expense Breakdown

Grants Paid $0

Salaries & Benefits $290,323

Fundraising Expenses $0

Program Expenses $705,539

Other Expenses $800,542

TOTAL EXPENSES $1,090,865

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,512,956	$822,888	+0.8%
Expenses	$1,090,865	$801,086	+0.4%
Net Income	$422,091	$21,802	+18.4%

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

$231,074

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN FUSCA	IMDT PAST PRESIDENT	0.50	Director	$0	$0	$0
JOHN MODJESKI	PRESIDENT	0.50	Director	$0	$0	$0
STEVE COPP	VICE PRESIDENT	0.50	Director	$0	$0	$0
ANDREW MORENO	DIRECTOR	0.50	Director	$0	$0	$0
MARK AUSTGEN	DIRECTOR	0.50	Director	$0	$0	$0
ROBIN CALLAWAY	SECRETARY/TREASURER	0.50	Director	$0	$0	$0
TAVIA BRUNNER	EXECUTIVE DIRECTOR	40.00	Officer	$218,540	$12,534	$231,074

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	$1,512,956	$1,090,865	$807,616	$422,091
2023	$822,888	$801,086	$385,640	$21,802
2022	$858,416	$873,901	$344,698	$-15,485
2021	$771,669	$740,079	$406,111	$31,590
2020	$717,360	$668,965	$381,180	$48,395
2019	$630,530	$652,556	$318,232	$-22,026
2018	$756,478	$702,690	$320,665	$53,788

SHEET METAL AND AIR CONDITIONING CONTRACTORS ASSOCIATION OF SAN DIEGO