Nonprofit · EIN 95-6095549
SHEET METAL & AIR CONDITIONING CONTRACTOR ASSOC OF SAN DIEGO
Also known as SMACNA OF SAN DIEGO
Tax-exempt · LA MESA, CA 91942
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,157,432 | $966,752 | $190,680 | $998,704 | $0 | $998,704 |
| December 31, 2024 | 990 | $1,512,956 | $1,090,865 | $422,091 | $807,616 | $12 | $807,604 |
| December 31, 2023 | 990 | $822,888 | $801,086 | $21,802 | $385,640 | $1,899 | $383,741 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,139,010
- Investment income
- $16,756
- Net income from sales of inventory
- $1,666
- Other revenue
- $1,666
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $221,967
- Other salaries and wages
- $45,497
- Salaries, compensation and benefits (total)
- $297,925
- Professional fundraising fees
- $0
- Legal fees
- $25,878
- Accounting fees
- $14,178
- Occupancy
- $15,600
- Depreciation
- $219
Balance sheet and other
- Total assets, start of year
- $807,616
- Total assets, end of year
- $998,704
- Total liabilities, end of year
- $0
- Net assets, end of year
- $998,704
- Land, buildings and equipment
- $989
- Gross receipts
- $1,159,266
- Employees
- 2
- Volunteers
- 0
- Year formed
- 1957
- State of legal domicile
- CA
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TAVIA BRUNNER | EXECUTIVE DIRECTOR Officer | 40 | $221,967 | $11,104 |
| JOHN FUSCA | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| JOHN MODJESKI | IMDT PAST PRESIDENT Trustee or director | 0.5 | $0 | $0 |
| STEVE COPP | PRESIDENT Trustee or director | 0.5 | $0 | $0 |
| AUBREY TAFT | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| MARK AUSTGEN | VICE PRESIDENT Trustee or director | 0.5 | $0 | $0 |
| ROBIN CALLAWAY | SECRETARY/TREASURER Trustee or director | 0.5 | $0 | $0 |
| RICK REINHOLZ | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TAVIA BRUNNER | EXECUTIVE DIRECTOR Officer | 40 | $218,540 | $12,534 |
| JOHN FUSCA | IMDT PAST PRESIDENT Trustee or director | 0.5 | $0 | $0 |
| JOHN MODJESKI | PRESIDENT Trustee or director | 0.5 | $0 | $0 |
| STEVE COPP | VICE PRESIDENT Trustee or director | 0.5 | $0 | $0 |
| ANDREW MORENO | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| MARK AUSTGEN | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| ROBIN CALLAWAY | SECRETARY/TREASURER Trustee or director | 0.5 | $0 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| TAVIA BRUNNER | EXECUTIVE DIRECTOR Officer | 40 | $0 | $71,750 | $3,413 |
| LINDA BAXTER-JENNINGS | EXECUTIVE DIRECTIOR-PART YEAR Officer | 5 | $0 | $14,136 | $0 |
| JOHN FUSCA | IMDT PAST PRESIDENT Trustee or director | 0.5 | $0 | $0 | $0 |
| JOHN MODJESKI | PRESIDENT Trustee or director | 0.5 | $0 | $0 | $0 |
| STEVE COPP | VICE PRESIDENT Trustee or director | 0.5 | $0 | $0 | $0 |
| ANDREW MORENO | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| MARK AUSTGEN | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| ROBIN CALLAWAY | SECRETARY/TREASURER Trustee or director | 0.5 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 8240 PARKWAY DR STE 207, LA MESA, CA 91942-2404
- Principal officer (990 for 2025)
- TAVIA BRUNNER, 8240 PARKWAY DRIVE SUITE 270, LA MESA, CA 919422404
- Signed the 990
- TAVIA BRUNNER, EXECUTIVE DIRECTOR
- Phone
- (619) 460-5362
- Website
- WWW.SD-SMACNA.ORG
- Return prepared by
- SOREN MCADAM LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 95-6095549 or by the name SHEET METAL & AIR CONDITIONING CONTRACTOR ASSOC OF SAN DIEGO.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
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 accomplishments
- 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.Expenses $554,015 · revenue $1,140,676
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 | 990 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
- 95-6095549
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1950
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $998,704
- Income (IRS master file)
- $1,159,266
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,157,432 | $966,752 | $998,704 | XML |
| 990 | December 2024 | $1,512,956 | $1,090,865 | $807,616 | XML |
| 990 | December 2023 | $822,888 | $801,086 | $385,640 | XML |
| 990 | December 2022 | $858,416 | $873,901 | $344,698 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 95-6095549).
Questions about SHEET METAL & AIR CONDITIONING CONTRACTOR ASSOC OF SAN DIEGO
- What is the EIN of SHEET METAL & AIR CONDITIONING CONTRACTOR ASSOC OF SAN DIEGO?
- The employer identification number (EIN) of SHEET METAL & AIR CONDITIONING CONTRACTOR ASSOC OF SAN DIEGO is 95-6095549.
- Is SHEET METAL & AIR CONDITIONING CONTRACTOR ASSOC OF SAN DIEGO tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1950.
- Are donations to SHEET METAL & AIR CONDITIONING CONTRACTOR ASSOC OF SAN DIEGO tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SHEET METAL & AIR CONDITIONING CONTRACTOR ASSOC OF SAN DIEGO 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 & AIR CONDITIONING CONTRACTOR ASSOC OF SAN DIEGO due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SHEET METAL & AIR CONDITIONING CONTRACTOR ASSOC OF SAN DIEGO last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SHEET METAL & AIR CONDITIONING CONTRACTOR ASSOC OF SAN DIEGO?
- The 990 for the year ended December 31, 2025 names TAVIA BRUNNER.
- Who are the officers and directors of SHEET METAL & AIR CONDITIONING CONTRACTOR ASSOC OF SAN DIEGO?
- The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $221,967 (TAVIA BRUNNER, EXECUTIVE DIRECTOR).
- How much revenue does SHEET METAL & AIR CONDITIONING CONTRACTOR ASSOC OF SAN DIEGO have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,157,432, expenses of $966,752 and total assets of $998,704 at year end.
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