2024-10-28T13:56:14-05:00 2023-12-31 721396621 CARR RIGGS & INGRAM LLC 2424 LOUISIANA BLVD NE STE 300 ALBUQUERQUE NM 87110 990 2023-01-01 850195784 SHEET METAL AND AIR CONDITIONING CONTRACTORS ASSOCIATION OF NM INC SHEE 5053419033 4901 CHAPPELL DR NE ALBUQUERQUE NM 87107 RONDA GILLILAND-LOPEZ EXECUTIVE DIRECTOR 5053419033 2024-10-25 1 0 TIMOTHY REYNOLDS P00535985 5058832727 2024-10-25 2023 2024-10-15 13:58:12Z RONDA GILLILAND-LOPEZ 4901 CHAPPELL DR NE ALBUQUERQUE NM 87107 689299 0 X WWW.MCAOFNM.ORG X 1956 NM THE ASSOCIATION PROVIDES MATERIALS AND TRAINING ON SAFETY; HELPS THE MEMBERS PROVIDE FRINGE BENEFITS TO THEIR EMPLOYEES AND ASSISTS IN LABOR NEGOTIATIONS 6 6 0 0 0 0 0 0 378178 614962 23982 24779 0 313 402160 640054 0 0 0 0 83543 94073 0 0 0 430060 442856 513603 536929 -111443 103125 594010 708040 89938 59648 504072 648392 X TO PROVIDE SERVICES AND REPRESENTATION TO ENHANCE MEMBERS' BUSINESSES, MARKETS AND PROFITABILITY 0 0 PROVIDING EDUCATIONAL AND INFORMATIVE MATERIALS SUCH AS MANUALS AND NEWSLETTERS DEALING WITH CURRENT SHEET METAL INDUSTRY STANDARDS AND PROMOTING UNION CONSTRUCTION. PROVIDING INDUSTRY PROMOTION TO ATTRACT NEW EMPLOYEES TO SHEET METAL CONSTRUCTION. THIS PROGRAM SERVES ALL MEMBERS. ASSISTING IN LABOR NEGOTIATIONS, LOBBYING, ENCOURAGING AND IMPROVING EMPLOYER/UNION RELATIONS. THIS PROGRAM SERVES ALL MEMBERS. SPONSORING EDUCATIONAL AND SAFETY TRAINING PROGRAMS TO IMPROVE THE TECHNICAL BUSINESS SKILLS OF THE MEMBERS EMPLOYEES. THIS PROGRAM SERVES ALL MEMBERS. PROVIDING EMPLOYEE FRINGE BENEFITS, BENEFITING THE EMPLOYEES OF ALL MEMBERS. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 0 0 0 X X RONDA GILLILAND-LOPEZ 5053419033 4901 CHAPPELL DRIVE NE ALBUQUERQUE NM 87107 JOHN STROUD PRESIDENT 1.00 X X 0 0 0 JIM LIDELL VICE PRESIDENT 1.00 X X 0 0 0 ANNIE SCOGGIN SECRETARY/TREASURER 1.00 X X 0 0 0 KEITH E WILSON DIRECTOR 1.00 X 0 0 0 TONY KOCUREK DIRECTOR 1.00 X 0 0 0 SAL TORTORICI DIRECTOR 1.00 X 0 0 0 RONDA GILLILAND-LOPEZ EXECUTIVE DIRECTOR 10.00 X 34173 0 7665 34173 0 7665 0 0 0 0 0 INDUSTRY FUNDS 900099 611502 611502 MEMBERSHIP DUES 900099 3460 3460 614962 25914 25914 48110 49245 -1135 -1135 -1135 MISCELLANEOUS INCOME 900099 313 313 313 640054 615275 0 24779 41838 35899 9920 6416 26254 5483 31427 12143 3881 54240 35023 80565 71 7859 IFUS CONTRIBUTIONS 177091 CONTRIBUTION & DUES 6271 TAXES AND LICENSES 1126 DUES AND SUBSCRIPTIONS 922 500 536929 77826 161746 516184 546294 594010 708040 89938 59919 0 -271 89938 59648 X 504072 648392 504072 648392 594010 708040 103125 41195 0 X X 1 X 0 1 0 0 CREDIT CARD PAYABLE -271 -271 X PART X, LINE 2: THE ASSOCIATION RECORDS A LIABILITY FOR UNCERTAIN TAX POSITIONS WHEN IT IS PROBABLE THAT A LOSS HAS BEEN INCURRED AND THE AMOUNT CAN BE REASONABLY ESTIMATED. THE ASSOCIATION RECOGNIZES INTEREST ACCRUED RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS THAT PAY DUES TO BE PART OF THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ELECT THE DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B CHANGE OF BYLAWS OR POLICIES ARE SUBJECT TO APPROVAL BY THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS REVIEWS THE 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL INFORMATION, AND TAX RETURNS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C EXPLANATION: THE ORGANIZATION HAS A SEPARATE FINANCE COMMITTEE THAT OVERSEES THE REVIEW PROCESS - THIS HAS NOT CHANGED FROM PRIOR YEAR. FORM 990, SCHEDULE R, CHANGE IN RELATED PARTIES EXPLANATION: SHEET METAL AND AIR CONDITIONING CONTRACTOR'S ASSOCIATION, MECHANICAL CONTRACTORS ASSOCIATION OF NEW MEXICO, INC. (MCA), MECHANICAL CONTRACTORS ASSOCIATION OF NEW MEXICO WORKERS' COMPENSATION GROUP FUND, INC., AND NEW MEXICO SUB CONTRACTORS BID DEPOSITORY SYSTEM, INC. ARE SEPARATE ENTITIES OPERATING INDEPENDENTLY AT THE SAME LOCATION USING A COMMON ADMINISTRATOR. MCA PAYS ALL SALARY, OFFICE AND OTHER ADMINISTRATIVE BUDGETED EXPENSES WHICH ARE SHARED AMONG THE FOUR ENTITIES. FOR THE YEAR ENDED DECEMBER 31, 2023, SHEET METAL AND AIR CONDITIONING CONTRACTOR'S ASSOCIATION EXPENSED $274,718 FOR SHARED EXPENSES TO MCA, BASED ON THE ANNUALLY ESTABLISHED PERCENTAGE RATE. NONE OF THESE ENTITIES SHARE A BOARD OR POSSESS ANY TYPE OF CONTROL OVER GOVERNANCE OR FINANCIAL MATTERS IN EACH OTHER.