Nonprofit · EIN 86-0182197
SHEET METAL AND AIR CONDITIONING TRADES INDUSTRY PROGRAM
Tax-exempt · PHOENIX, AZ 85085
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,946,202 | $645,111 | $1,301,091 | $3,338,086 | $905 | $3,337,181 |
| December 31, 2023 | 990 | $1,357,271 | $440,032 | $917,239 | $2,002,246 | $2,296 | $1,999,950 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,844,120
- Investment income
- $102,082
- Net gain from sales of assets
- $3,233
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $54,542
- Salaries, compensation and benefits (total)
- $77,121
- Professional fundraising fees
- $0
- Accounting fees
- $2,635
- Program services (functional)
- $543,098
- Management and general (functional)
- $102,013
Balance sheet and other
- Total assets, start of year
- $2,002,246
- Total assets, end of year
- $3,338,086
- Total liabilities, end of year
- $905
- Net assets, end of year
- $3,337,181
- Publicly traded securities
- $1,484,651
- Net assets without donor restrictions
- $3,337,181
- Gross receipts
- $1,966,652
- Employees
- 1
- Year formed
- 1962
- State of legal domicile
- AZ
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CAROL GOGUEN | EXEC DIRECTOR Officer | 40 | $54,542 |
| NICK GANEM | Trustee Trustee or director | 0 | $0 |
| ALLEN HENDRIX | Trustee Trustee or director | 0 | $0 |
| MIKE DAUGHERTY | Trustee Trustee or director | 0 | $0 |
| JIM DINAN | President Trustee or director, Officer | 0 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CAROL GOGUEN | EXEC DIRECTOR Officer | 40 | $48,318 |
| NICK GANEM | Trustee Trustee or director | 0 | $0 |
| ALLEN HENDRIX | Trustee Trustee or director | 0 | $0 |
| MIKE DAUGHERTY | Trustee Trustee or director | 0 | $0 |
| JIM DINAN | President Trustee or director, Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 515 E CAREFREE HWY 350, PHOENIX, AZ 85085-8839
- Principal officer (990 for 2024)
- CAROL GOGUEN, 515 EAST CAREFREE HIGHWAY 350, PHOENIX, AZ 85085
- Signed the 990
- CAROL GOGUEN, EXEC DIRECTOR
- Phone
- (602) 734-0214
- Website
- SMACNA-AZ.ORG
- Return prepared by
- Tull Forsberg & Olson PLC
Mission
INDUSTRY PROMOTION & EDUCATION
Program accomplishments
- PROMOTION AND EDUCATION IN THE SHEET METAL AND AIR CONDITIONING INDUSTRY.Expenses $449,104 · revenue $1,844,120
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 86-0182197
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1964
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $3,338,086
- Income (IRS master file)
- $1,966,652
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,946,202 | $645,111 | $3,338,086 | XML |
| 990 | December 2023 | $1,357,271 | $440,032 | $2,002,246 | XML |
| 990 | December 2022 | $694,871 | $296,772 | $1,035,632 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 86-0182197).
Questions about SHEET METAL AND AIR CONDITIONING TRADES INDUSTRY PROGRAM
- What is the EIN of SHEET METAL AND AIR CONDITIONING TRADES INDUSTRY PROGRAM?
- The employer identification number (EIN) of SHEET METAL AND AIR CONDITIONING TRADES INDUSTRY PROGRAM is 86-0182197.
- Is SHEET METAL AND AIR CONDITIONING TRADES INDUSTRY PROGRAM tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1964.
- Are donations to SHEET METAL AND AIR CONDITIONING TRADES INDUSTRY PROGRAM tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SHEET METAL AND AIR CONDITIONING TRADES INDUSTRY PROGRAM file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SHEET METAL AND AIR CONDITIONING TRADES INDUSTRY PROGRAM due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SHEET METAL AND AIR CONDITIONING TRADES INDUSTRY PROGRAM last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of SHEET METAL AND AIR CONDITIONING TRADES INDUSTRY PROGRAM?
- The 990 for the year ended December 31, 2024 names CAROL GOGUEN.
- Who are the officers and directors of SHEET METAL AND AIR CONDITIONING TRADES INDUSTRY PROGRAM?
- The 990 for the year ended December 31, 2024 lists 5 people; 1 received compensation from the organization, the highest $54,542 (CAROL GOGUEN, EXEC DIRECTOR).
- How much revenue does SHEET METAL AND AIR CONDITIONING TRADES INDUSTRY PROGRAM have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,946,202, expenses of $645,111 and total assets of $3,338,086 at year end.
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