SHEET METAL CONTRACTORS ASSOCIATION (EIN 996009497) - 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

1961

Legal Domicile

Principal Officer

KEVIN HIRAYAMA

Phone

8088459393

Tax Period

2023-01-01 to 2023-12-31

SHEET METAL CONTRACTORS ASSOCIATION, founded in 1961, is a small nonprofit that reported $464K in total revenue in fiscal year 2023. Revenue decreased 8% compared to the prior year. Expenses of $430K left a modest 7% surplus.

Mission

NEGOTIATE A LABOR AND MANAGEMENT AGREEMENT WITH THE SHEET METAL UNION.

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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 $440,000

Program Service Revenue $0

Investment Income $12,699

Other Revenue $11,393

TOTAL REVENUE $464,092

Expense Breakdown

Grants Paid $0

Salaries & Benefits $133,113

Fundraising Expenses $0

Program Expenses $303,696

Other Expenses $296,871

TOTAL EXPENSES $429,984

Year-over-Year Comparison

	2023	2022	Change
Revenue	$464,092	$503,370	-0.1%
Expenses	$429,984	$485,159	-0.1%
Net Income	$34,108	$18,211	+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

$111,240

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERT FUJIKAWA	DIRECTOR	0.35	Director	$0	$0	$0
CHERYL SHIMIZU	DIRECTOR	0.35	Director	$0	$0	$0
DAVID PARKE	PRESIDENT	0.35	Director	$0	$0	$0
BRIAN SEN	VICE PRESIDENT	0.35	Director	$0	$0	$0
GLENN SAITO	TREASURER	0.35	Director	$0	$0	$0
RYAN ANDO	SECRETARY	0.35	Director	$0	$0	$0
KEVIN HIRAYAMA	EXECUTIVE DIRECTOR	35.00	Officer	$111,240	$0	$111,240

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	$464,092	$429,984	$808,992	$34,108
2022	$503,370	$485,159	$797,530	$18,211
2021	$491,253	$432,191	$836,757	$59,062
2020	$485,490	$316,702	$778,222	$168,788
2019	$409,327	$377,695	$606,375	$31,632
2018	$403,025	$343,122	$571,921	$59,903

SHEET METAL CONTRACTORS ASSOCIATION