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Sheet Metal & Air Conditioning Contractor Assoc Of San Diego

Smacna Of San Diego

Organization summary

Type of Nonprofit

Designated as a Business leagues, chambers of commerce, real estate boards, etc, created for the improvement of business conditions.

Donations to this organization are not tax deductible.

Details

According to its Dec. 2023 tax filing, this nonprofit:

Reported conflict of interest transactions
Organizations must report loans, grants or business transactions with interested parties, which may include key employees and officers, their family members and any businesses in which they hold a controlling interest. These transactions must be reported on Schedule L.

Summary charts: organization finances over time

Revenue
$823k (2023)

Expenses
$801k (2023)

Total Assets
$386k (2023)

Total Liabilities
$1.9k (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$822,888
Expenses
$801,086
Net Income
$21,802
Net Assets
$383,741
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $818,371
99.5%
Investment Income $7,302
0.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$627
Net Inventory Sales -$2,158
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $85,836
10.7%
Professional Fundraising Fees $0
Other Salaries and Wages $70,742
8.8%
Assets/Debt
Total Assets $385,640
Total Liabilities $1,899
Net Assets $383,741
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
John Fusca (Imdt Past President) $0 $0 $0
John Modjeski (President) $0 $0 $0
Steve Copp (Vice President) $0 $0 $0
Andrew Moreno (Director) $0 $0 $0
Mark Austgen (Director) $0 $0 $0
Robin Callaway (Secretary/Treasurer) $0 $0 $0
Tavia Brunner (Executive Director) $0 $71,750 $3,413
Linda Baxter Jennings (Executive Directior Part Year) $0 $14,136 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$858,416
Expenses
$873,901
Net Income
-$15,485
Net Assets
$344,369
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $847,989
98.8%
Investment Income $6,797
0.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $4,023
0.5%
Net Inventory Sales -$393
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $159,124
18.2%
Professional Fundraising Fees $0
Other Salaries and Wages $42,764
4.9%
Assets/Debt
Total Assets $344,698
Total Liabilities $329
Net Assets $344,369
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Linda Baxter Jennings (Executive Director) $159,124 $0 $22,267
John Fusca (Imdt Past President) $0 $0 $0
John Modjeski (President) $0 $0 $0
Steve Copp (Vice President) $0 $0 $0
Andrew Moreno (Director) $0 $0 $0
Mark Austgen (Director) $0 $0 $0
Robin Callaway (Secretary/Treasurer) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$771,669
Expenses
$740,079
Net Income
$31,590
Net Assets
$405,841
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $748,899
97.0%
Investment Income $7,427
1.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $16,264
2.1%
Net Inventory Sales -$921
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $143,717
19.4%
Professional Fundraising Fees $0
Other Salaries and Wages $59,081
8.0%
Assets/Debt
Total Assets $406,111
Total Liabilities $270
Net Assets $405,841
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Linda Baxter Jennings (Executive Director) $143,717 $0 $19,674
John Fusca (President) $0 $0 $0
John Modjeski (Vice President) $0 $0 $0
Lyle Sarver (Director) $0 $0 $0
Steve Copp (Secretary/Treasurer) $0 $0 $0
Andrew Moreno (Immediate Past Pres) $0 $0 $0
Mark Austgen (Director) $0 $0 $0
Robin Callaway (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$717,360
Expenses
$668,965
Net Income
$48,395
Net Assets
$381,085
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $711,567
99.2%
Investment Income $5,314
0.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$1,515
Net Inventory Sales $1,820
0.3%
Other Revenue $174
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $139,449
20.8%
Professional Fundraising Fees $0
Other Salaries and Wages $42,505
6.4%
Assets/Debt
Total Assets $381,180
Total Liabilities $95
Net Assets $381,085
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Linda Baxter Jennings (Executive Director) $139,449 $0 $19,281
John Fusca (President) $0 $0 $0
John Modjeski (Vice President) $0 $0 $0
Lyle Sarver (Director) $0 $0 $0
Steve Copp (Secretary/Treasurer) $0 $0 $0
Andrew Moreno (Immediate Past Pres) $0 $0 $0
Mark Austgen (Director) $0 $0 $0
Robin Callaway (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$630,530
Expenses
$652,556
Net Income
-$22,026
Net Assets
$318,094
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $619,926
98.3%
Investment Income $6,736
1.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $1,911
0.3%
Net Inventory Sales $1,957
0.3%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $134,304
20.6%
Professional Fundraising Fees $0
Other Salaries and Wages $38,090
5.8%
Assets/Debt
Total Assets $318,232
Total Liabilities $138
Net Assets $318,094
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Linda Baxter Jennings (Executive Director) $134,304 $0 $23,249
John Fusca (President) $0 $0 $0
Rick Reinholz (Vice President) $0 $0 $0
Lyle Sarver (Director) $0 $0 $0
Steve Copp (Secretary/Treasurer) $0 $0 $0
Andrew Moreno (Immediate Past Pres) $0 $0 $0
Mark Austgen (Director) $0 $0 $0
John Modjeski (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$756,478
Expenses
$702,690
Net Income
$53,788
Net Assets
$320,611
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $745,777
98.6%
Investment Income $6,752
0.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $618
0.1%
Net Inventory Sales $3,331
0.4%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $133,111
18.9%
Professional Fundraising Fees $0
Other Salaries and Wages $30,997
4.4%
Assets/Debt
Total Assets $320,665
Total Liabilities $54
Net Assets $320,611
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Linda Baxter Jennings (Executive Director) $133,111 $0 $17,985
John Fusca (President) $0 $0 $0
Rick Reinholz (Vice President) $0 $0 $0
Lyle Sarver (Director) $0 $0 $0
Steve Copp (Secretary/Treasurer) $0 $0 $0
Andrew Moreno (Immediate Past Pres) $0 $0 $0
Joe Isom (Director) $0 $0 $0
John Modjeski (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$585,010
Expenses
$639,109
Net Income
-$54,099
Net Assets
$278,095
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $577,215
98.7%
Investment Income $5,885
1.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $731
0.1%
Net Inventory Sales $1,179
0.2%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $126,373
19.8%
Professional Fundraising Fees $0
Other Salaries and Wages $31,098
4.9%
Assets/Debt
Total Assets $278,323
Total Liabilities $228
Net Assets $278,095
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Linda Baxter Jennings (Executive Director) $126,373 $0 $19,558
John Fusca (President) $0 $0 $0
Rick Reinholz (Vice President) $0 $0 $0
Lyle Sarver (Director) $0 $0 $0
Steve Copp (Secretary/Treasurer) $0 $0 $0
Andrew Moreno (Immediate Past Pres) $0 $0 $0
Joe Isom (Director) $0 $0 $0
John Modjeski (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$580,726
Expenses
$580,997
Net Income
-$271
Net Assets
$318,942
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $574,418
98.9%
Investment Income $4,861
0.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $1,396
0.2%
Other Revenue $51
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $118,500
20.4%
Professional Fundraising Fees $0
Other Salaries and Wages $29,894
5.1%
Assets/Debt
Total Assets $319,120
Total Liabilities $178
Net Assets $318,942
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Linda Baxter Jennings (Executive Director) $118,500 $0 $18,168
John Fusca (President) $0 $0 $0
Rick Reinholz (Vice President) $0 $0 $0
Lyle Sarver (Director) $0 $0 $0
Steve Copp (Secretary/Treasurer) $0 $0 $0
Andrew Moreno (Immediate Past Pres) $0 $0 $0
Joe Isom (Director) $0 $0 $0
John Modjeski (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$609,477
Expenses
$572,595
Net Income
$36,882
Net Assets
$313,853
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $596,804
97.9%
Investment Income $6,068
1.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $5,706
0.9%
Net Inventory Sales $761
0.1%
Other Revenue $138
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $110,850
19.4%
Professional Fundraising Fees $0
Other Salaries and Wages $29,462
5.1%
Assets/Debt
Total Assets $314,035
Total Liabilities $182
Net Assets $313,853
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Linda Baxter Jennings (Executive Director) $110,850 $0 $13,414
Andrew Moreno (President) $0 $0 $0
Rick Reinholz (Director) $0 $0 $0
Joe Isom (Director) $0 $0 $0
Robin Callaway (Secretary/Treasurer) $0 $0 $0
Steve Copp (Immediate Past Pres) $0 $0 $0
Dave Osier (Director) $0 $0 $0
John Fusca (Vice President) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$512,333
Expenses
$513,017
Net Income
-$684
Net Assets
$288,811
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $488,513
95.4%
Investment Income $5,886
1.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $10,324
2.0%
Net Inventory Sales $878
0.2%
Other Revenue $6,732
1.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $103,750
20.2%
Professional Fundraising Fees $0
Other Salaries and Wages $26,720
5.2%
Assets/Debt
Total Assets $289,033
Total Liabilities $222
Net Assets $288,811
Compensation
Key Employees and Officers Compensation Related Other
Linda Baxter Jennings (Executive Director) $103,750 $0 $15,290
Andrew Moreno (President) $0 $0 $0
Rick Reinholz (Director) $0 $0 $0
Joe Isom (Director) $0 $0 $0
Robin Callaway (Secretary/Treasurer) $0 $0 $0
Steve Copp (Immediate Past Pres) $0 $0 $0
Dave Osier (Director) $0 $0 $0
John Fusca (Vice President) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$465,545
Expenses
$520,386
Net Income
-$54,841
Net Assets
$297,246
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $438,698
94.2%
Investment Income $5,751
1.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $11,827
2.5%
Net Inventory Sales $528
0.1%
Other Revenue $8,741
1.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $103,100
19.8%
Professional Fundraising Fees $0
Other Salaries and Wages $29,924
5.8%
Assets/Debt
Total Assets $297,345
Total Liabilities $99
Net Assets $297,246
Compensation
Key Employees and Officers Compensation Related Other
Linda Baxter Jennings (Executive Director) $103,100 $0 $15,391
Andrew Moreno (Director) $0 $0 $0
Rick Reinholz (Vice President) $0 $0 $0
Joe Isom (Director) $0 $0 $0
Robin Callaway (Director) $0 $0 $0
Steve Copp (President) $0 $0 $0
Dave Osier (Secretary/Treasurer/Immedi) $0 $0 $0
John Fusca (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$455,261
Expenses
$507,252
Net Income
-$51,991
Net Assets
$357,179
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $438,862
96.4%
Investment Income $7,963
1.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $243
0.1%
Net Inventory Sales -$672
Other Revenue $8,865
1.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $102,700
20.2%
Professional Fundraising Fees $0
Other Salaries and Wages $30,604
6.0%
Assets/Debt
Total Assets $357,225
Total Liabilities $46
Net Assets $357,179

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$426,046
Expenses
$500,260
Net Income
-$74,214
Net Assets
$400,616
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $382,849
89.9%
Investment Income $9,379
2.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $12,009
2.8%
Net Inventory Sales $0
Other Revenue $21,809
5.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $103,400
20.7%
Professional Fundraising Fees $0
Other Salaries and Wages $23,565
4.7%
Assets/Debt
Total Assets $400,674
Total Liabilities $58
Net Assets $400,616

Document Links

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

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Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

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For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
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