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<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-04T12:58:34-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>474328609</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SILBERNAGEL &amp; BURROUGHS PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1934 N DONNELLY ST STE B</AddressLine1Txt>
        <CityNm>MOUNT DORA</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32757</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>592949075</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FLORIDA SMACNA INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FLOR</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>1858 THESY DRIVE</AddressLine1Txt>
        <CityNm>VIERA</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32940</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARY SINCLAIR</PersonNm>
      <PersonTitleTxt>SECTREASURER</PersonTitleTxt>
      <PhoneNum>3212428223</PhoneNum>
      <SignatureDt>2024-08-29</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>GABRIEL BURROUGHS CPA</PreparerPersonNm>
      <PTIN>P01077526</PTIN>
      <PhoneNum>3527296752</PhoneNum>
      <PreparationDt>2024-10-04</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <PrincipalOfficerNm>DANIEL LAPIN</PrincipalOfficerNm>
      <GrossReceiptsAmt>179103</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <WebsiteAddressTxt>WWW.FLSMACNA.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1994</FormationYr>
      <LegalDomicileStateCd>FL</LegalDomicileStateCd>
      <ActivityOrMissionDesc>IMPROVING THE CONSTRUCTION BUSINESS IN FLORIDA</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>3</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>3</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>1</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>145000</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>155000</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>55</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>64</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>401</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>1396</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>145456</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>156460</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>40120</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>41542</CYSalariesCompEmpBnftPaidAmt>
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      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>62908</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>75779</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>103028</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>117321</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>42428</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>39139</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>711047</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>749232</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>2053</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>1099</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>708994</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>748133</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>IMPROVING THE CONSTRUCTION BUSINESS IN FLORIDA</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>88678</ExpenseAmt>
      <Desc>FLORIDA SMACNA, INC. PROVIDES MEMBER EDUCATION &amp; TRAINING OPPORTUNITIES, TECHNICAL SERVICES, GOVERNMENTAL AFFAIRS, LABOR RELATIONS, LIAISON WITH ARCHITECTS, ENGINEERS, GENERAL CONTRACTORS, AND SAFETY INFO. FOR THE YEAR ENDED JUNE 30, 2024, THERE WERE 10 COMPANIES IN THE ASSOCIATION.</Desc>
      <TotalProgramServiceExpensesAmt>88678</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd referenceDocumentId="990C">true</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="990D">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="990D">true</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="990D">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="990R">true</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>2</IRPDocumentCnt>
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      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
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      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>LISA FALK</PersonNm>
        <PhoneNum>3212428223</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1858 THESY DRIVE</AddressLine1Txt>
          <CityNm>VIERA</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32940</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARY SINCLAIR</PersonNm>
        <TitleTxt>SECTREASURER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRISTINA LEWIS</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
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        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DANIEL LAPIN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
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      <TotalContributionsAmt>155000</TotalContributionsAmt>
      <InvestmentIncomeGrp>
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      <CostOfGoodsSoldAmt>22643</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
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        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>64</ExclusionAmt>
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      <OtherSalariesAndWagesGrp>
        <TotalAmt>37500</TotalAmt>
        <ProgramServicesAmt>18750</ProgramServicesAmt>
        <ManagementAndGeneralAmt>18750</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>1125</TotalAmt>
        <ProgramServicesAmt>563</ProgramServicesAmt>
        <ManagementAndGeneralAmt>562</ManagementAndGeneralAmt>
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      <PayrollTaxesGrp>
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        <ProgramServicesAmt>1458</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1459</ManagementAndGeneralAmt>
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      <FeesForServicesManagementGrp>
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        <ProgramServicesAmt>17751</ProgramServicesAmt>
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      <FeesForServicesAccountingGrp>
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        <ProgramServicesAmt>2300</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2300</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
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        <ProgramServicesAmt>6048</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
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        <ProgramServicesAmt>3010</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3010</ManagementAndGeneralAmt>
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      <OccupancyGrp>
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        <ProgramServicesAmt>6900</ProgramServicesAmt>
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      <TravelGrp>
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        <ProgramServicesAmt>3214</ProgramServicesAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
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        <ProgramServicesAmt>16195</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>616</TotalAmt>
        <ProgramServicesAmt>616</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
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        <ProgramServicesAmt>2081</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2081</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>TRAINING &amp; SEMINARS</Desc>
        <TotalAmt>5250</TotalAmt>
        <ProgramServicesAmt>5250</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>EQUIPMENT RENTAL</Desc>
        <TotalAmt>558</TotalAmt>
        <ProgramServicesAmt>558</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>DUES</Desc>
        <TotalAmt>2200</TotalAmt>
        <ProgramServicesAmt>2200</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>TAXES &amp; LICENSES</Desc>
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        <ProgramServicesAmt>1784</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>481</TotalAmt>
        <ManagementAndGeneralAmt>481</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
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        <ProgramServicesAmt>88678</ProgramServicesAmt>
        <ManagementAndGeneralAmt>28643</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
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        <EOYAmt>196500</EOYAmt>
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      <SavingsAndTempCashInvstGrp>
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        <EOYAmt>369290</EOYAmt>
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      <AccountsReceivableGrp>
        <BOYAmt>3192</BOYAmt>
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      <OthNotesLoansReceivableNetGrp>
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        <EOYAmt>1236</EOYAmt>
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        <EOYAmt>181406</EOYAmt>
      </InvestmentsOtherSecuritiesGrp>
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        <EOYAmt>800</EOYAmt>
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        <EOYAmt>749232</EOYAmt>
      </TotalAssetsGrp>
      <OtherLiabilitiesGrp>
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        <EOYAmt>1099</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>2053</BOYAmt>
        <EOYAmt>1099</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
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        <EOYAmt>748133</EOYAmt>
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      <TotalNetAssetsFundBalanceGrp>
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        <EOYAmt>748133</EOYAmt>
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      <TotLiabNetAssetsFundBalanceGrp>
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        <EOYAmt>749232</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>39139</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
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      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>false</FSAuditedInd>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleC documentId="990C">
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      <OnlyInHouseLobbyingInd>false</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="990D">
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        <DepreciationAmt>8587</DepreciationAmt>
        <BookValueAmt>1236</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>1236</TotalBookValueLandBuildingsAmt>
      <OtherSecuritiesGrp>
        <Desc>CERTIFICATES OF DEPOSIT</Desc>
        <BookValueAmt>181406</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
      </OtherSecuritiesGrp>
      <TotalBookValueSecuritiesAmt>181406</TotalBookValueSecuritiesAmt>
      <OtherAssetsOrgGrp>
        <Desc>DEPOSITS</Desc>
        <BookValueAmt>800</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>800</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>PAYROLL LIABILITIES</Desc>
        <Amt>888</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>CREDIT CARD</Desc>
        <Amt>211</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>1099</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>A DRAFT COPY OF THE FORM 990 IS PROVIDED TO BOARD MEMBERS BEFORE FILING. BOARD MEMBERS MAKE INQUIRY TO THEIR ACCOUNTANT IF THERE ARE ANY QUESTIONS. THE FORM 990 IS FILED AFTER BOARD APPROVAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS ANNUALLY DISCLOSE TO OR UPDATE THE BOARD PRESIDENT ON A FORM PROVIDED BY THE ORGANIZATION THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST, SUCH AS A LIST OF FAMILY MEMBERS, SUBSTANTIAL BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESSES AND OTHER ORGANIZATIONS OR THOSE OF FAMILY MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other officer or key employee compensation Part VI line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION OF PERSONNEL IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS OF THE ORGANIZATION USING COMPARABLE COMPENSATION DATA. PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. OFFICERS AND BOARD MEMBERS ARE NOT COMPENSATED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="990R">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>FL SMACNA SHEET METAL INDUSTRY FND</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1858 THESY DRIVE</AddressLine1Txt>
          <CityNm>VIERA</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32940</ZIPCd>
        </USAddress>
        <EIN>593548297</EIN>
        <PrimaryActivitiesTxt>SUPPORT FLORIDA SMACNA INC</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>FL</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C6</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>SMACNA NATIONAL ASSOCIATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>4201 LAFAYETTE CENTER DRIVE</AddressLine1Txt>
          <CityNm>CHANTILLY</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>20151</ZIPCd>
        </USAddress>
        <EIN>362099048</EIN>
        <PrimaryActivitiesTxt>ADVANCEMENT OF THE SHEET METAL INDUSTRY</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>VA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C6</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>true</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>