2026-08-31T17:00:45-05:00 2025-12-31 770549163 SOREN MCADAM LLP 2068 ORANGE TREE LANE SUITE 100 REDLANDS CA 92374 990 2025-01-01 956095549 SHEET METAL AND AIR CONDITIONING CONTRACTORS ASSOCIATION OF SAN DIEGO SHEE 6194605362 8240 PARKWAY DRIVE 207 LA MESA CA 919422404 TAVIA BRUNNER EXECUTIVE DIRECTOR 6194605362 2026-08-28 1 CHARLIE LOWENBERG P00935506 9097982222 2026-08-28 2025 TAVIA BRUNNER 8240 PARKWAY DRIVE SUITE 270 LA MESA CA 919422404 1159266 0 X WWW.SD-SMACNA.ORG X 1957 CA TO OPERATE A TRADE ASSOCIATION 7 7 2 0 0 0 0 0 1375422 1139010 13084 16756 124450 1666 1512956 1157432 0 0 0 0 290323 297925 0 0 0 800542 668827 1090865 966752 422091 190680 807616 998704 12 0 807604 998704 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. 0 0 554015 1140676 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. 554015 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 2 1 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X TAVIA BRUNNER 6194605362 8240 PARKWAY DRIVE SUITE 207 LA MESA CA 919422405 JOHN FUSCA DIRECTOR 0.50 X 0 0 0 JOHN MODJESKI IMDT PAST PRESIDENT 0.50 X 0 0 0 STEVE COPP PRESIDENT 0.50 X 0 0 0 AUBREY TAFT DIRECTOR 0.50 X 0 0 0 MARK AUSTGEN VICE PRESIDENT 0.50 X 0 0 0 ROBIN CALLAWAY SECRETARY/TREASURER 0.50 X 0 0 0 RICK REINHOLZ DIRECTOR 0.50 X 0 0 0 TAVIA BRUNNER EXECUTIVE DIRECTOR 40.00 X 221967 0 11104 221967 0 11104 1 0 1 0 0 IF PARTICIPATION 561000 1090030 1090030 SPONSORSHIP INCOME 561000 24791 24791 FRINGE TRANSMITTAL 561000 17839 17839 MEMBERSHIP DUES 561000 6350 6350 1139010 16756 16756 3500 1834 1666 1666 1157432 1140676 0 16756 221967 45497 12298 18163 25878 14178 1795 22428 4000 15600 170109 219 23769 SMACNA INDUSTRY FUND 325578 DRUG TESTING EXPENSE 38707 TRADE PROMOTION 13516 TELEPHONE AND UTILITIES 5968 7082 966752 431850 606178 346430 362053 28848 27859 1208 989 27328 28684 800 800 807616 998704 12 0 12 0 X 0 0 0 0 807604 998704 807604 998704 807616 998704 190680 420 0 X X 0 1 X 0 0 0 1 0 28848 27859 989 989 1131395 420 420 1130975 26457 26457 1157432 966752 0 966752 0 966752 PART XI, LINE 4B - OTHER ADJUSTMENTS: NET INCOME-SALES OF INVENTORY, OTHER INCOME ON FINANCIAL STATEMENTS 26,457. 0 0 0 TAVIA BRUNNER EXECUTIVE DIRECTOR 204867 0 7500 0 9600 0 0 0 11104 0 233071 0 0 0 THE SHEET METAL AND AIR CONDITIONING CONTRACTORS OF SAN DIEGO INDUSTRY FUND COMMON DIRECTORS AND ADMINISTRATOR 1090030 REIMBURSEMENT OF PROGRAM ACTIVITY EXPENSES PERFORMED ON BEHALF OF THE SHEET METAL AND AIR CONDITIONING CONTRACTORS OF SAN DIEGO INDUSTRY FUND AND ADMINISTRATIVE FEES FOR SERVICES PERFORMED BY THE SHEET METAL AND AIR CONDITIONING CONTRACTORS ASSOCIATION OF SAN DIEGO. 0 FORM 990, PART VI, SECTION A, LINE 6 THERE SHALL BE ONE CLASS OF VOTING MEMBERS OF THIS ASSOCIATION CONSISTING OF CONTRACTOR MEMBERS AND TWO CLASSES OF NONVOTING MEMBERS CONSISTING OF ASSOCIATE MEMBERS AND PROFESSIONAL AFFILIATES. THE BOARD OF DIRECTORS MAY, FROM TIME TO TIME, BY AMENDMENT OF THE BYLAWS, ESTABLISH OTHER CLASS OR CLASSES OF MEMBERS WITH OR WITHOUT VOTING RIGHTS. THE RIGHTS AND DUTIES OF SUCH OTHER CLASS OR CLASSES OF MEMBERS SHALL BE AS PROVIDED BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS MAY ESTABLISH MEMBERSHIP DUES AND OTHER NONDISCRIMINATORY QUALIFICATION REQUIREMENTS FOR PERSONS, CORPORATIONS, OR OTHER ENTITIES TO BE ELIGIBLE FOR MEMBERSHIP IN THIS ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS SHALL BE MADE UP OF SEVEN DIRECTORS. EACH DIRECTOR SHALL SERVE FOR A TWO YEAR TERM OR UNTIL ELECTION OR DESIGNATION OF HIS SUCCESSOR. THE PRESIDENT, VICE-PRESIDENT, SECRETARY-TREASURER, AND ONE DIRECTOR SHALL BE ELECTED BY THE MEMBERSHIP AT THE ANNUAL MEETING ON EACH ODD NUMBERED YEAR. TWO DIRECTORS SHALL BE ELECTED BY THE MEMBERSHIP AT THE ANNUAL MEEETING ON EACH EVEN NUMBERED YEAR. THE IMMEDIATE PAST PRESIDENT SHALL SERVE BY DESIGNATION. OFFICERS AND DIRECTORS MUST BE OWNERS OR OFFICERS OF THE MEMBER THEY REPRESENT, AND NOT MORE THAN TWO PERSONS PER MEMBER MAY BE AN OFFICER OR DIRECTOR OF THIS ASSOCIATION AT ANY ONE TIME. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY ORGANIZATION'S EXTERNAL C.P.A. AND PRESENTED TO THE BOARD OF DIRECTORS AT A MONTHLY MEETING FOR REVIEW AND APPROVAL BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH NEW RESPONSIBLE PERSON SHALL BE REQUIRED TO REVIEW A COPY OF THIS POLICY AND TO ACKNOWLEDGE IN WRITING THAT HE OR SHE HAS DONE SO. EACH RESPONSIBLE PERSON SHALL ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH THE RESPONSIBLE PERSON IS INVOLVED THAT HE OR SHE BELIEVE COULD CONTRIBUTE TO A CONFLICT OF INTEREST ARISING. SUCH RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES MIGHT INCLUDE SERVICE AS A DIRECTOR OF OR CONSULTANT TO A NOT-FOR-PROFIT ORGANIZATION, OR OWNERSHIP OF A BUSINESS THAT MIGHT PROVIDE GOODS OR SERVICES TO SMACNA. ANY SUCH INFORMATION REGARDING BUSINESS INTERESTS OR A RESPONSIBLE PERSON OR A FAMILY MEMBER SHALL BE TREATED AS CONFIDENTIAL AND SHALL GENERALLY BE MADE AVAILABLE ONLY TO THE EXECUTIVE DIRECTOR, THE PRESIDENT, AND ANY COMMITTEE APPOINTED TO ADDRESS CONFLICTS OF INTEREST, EXCEPT TO THE EXTENT ADDITIONAL DISCLOSURE IS NECESSARY IN CONNECTION WITH THE IMPLEMENTATION OF THIS POLICY. FORM 990, PART VI, SECTION B, LINE 15 BOARD OF DIRECTORS, EXCLUDING BOARD MEMBERS WITH A CONFLICT OF INTEREST, PERFORM AN ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR IN OCTOBER OF EACH YEAR, OR THE SALARY AND COMPENSATION PAYMENTS AND BENEFITS MADE, BUT FROM TIME TO TIME THE ASSOCIATION AT ITS DISCRETION MAY PAY BONUS. DETERMINATION OF EXECUTIVE SALARY BY THE BOARD OF DIRECTORS CONSIDERS USE OF COMPARABLE COMPENSATION OR A SIMILAR POSITION. THE SALARY OF THE EXECUTIVE DIRECTOR MAY BE CHANGED AFTER EACH ANNUAL REVIEW BY THE BOARD OF DIRECTORS. SALARY INCREASES AND BONUSES ARE APPROVED BY THE BOARD OF DIRECTORS, EXCLUDING MEMBERS WITH A CONFLICT OF INTEREST, AND REPORTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 UPON WRITTEN REQUEST, THE ASSOCIATION SHALL MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC REVIEW AT A MUTUALLY CONVENIENT TIME. FORM 990, PART XII, LINE 2C THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS.