2020-11-09T14:58:17-06:00 2019-12-31 205949532 RICCI & COMPANY LLC 1030 18TH STREET NW ALBUQUERQUE NM 87104 990 2019-01-01 856012113 MECHANICAL CONTRACTORS ASSOCIATION OF NEW MEXICO INC MECH 5053419033 4901 CHAPPELL DR NE ALBUQUERQUE NM 87107 RONDA GILLILAND-LOPEZ EXECUTIVE DIRECTOR 5053419033 2020-11-05 1 TIMOTHY R REYNOLDS P00535985 5053380800 63.227.228.218 2020-11-05 12:16:47 MS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 EA486A3F91AF06969BBA26ACFDD351BC6C02EF50 2019 2021-04-22 16:20:28Z RONDA GILLILAND-LOPEZ 4901 CHAPPELL DR NE ALBUQUERQUE NM 87107 450251 0 X WWW.MCAOFNM.ORG X 1963 NM INSTITUTIONAL ADVERTISING, PUBLIC RELATIONS, PROMOTIONAL ACTVITIES FOR THE GOOD OF THE PUBLIC AND THE PLUMBING, HEATING, PIPING, AND RELATED INDUSTRIES 7 7 3 7 0 0 0 0 248181 292046 37370 19425 66590 24124 352141 335595 0 0 0 0 290143 292551 0 0 0 236231 103339 526374 395890 -174233 -60295 305323 247413 31909 8979 273414 238434 TO BUILD PARTNERSHIPS WITHIN THE MECHANICAL INDUSTRY, TO ASSIST IN EDUCATING WITHIN THE INDUSTRY RELATING TO PLUMBING, HEATING, PIPING, REFRIGERATION, VENTILATING , AIR CONDITIONING, PROCESS PIPING AND RELATED WORK. 0 0 SPONSORSHIP OF MORE MODERN, ADEQUATE AND SAFE PLUMBING, HEATING, PIPING AND RELATED WORK; THE EDUCATION OF THE PUBLIC FOR SAFE MECHANICAL WORK; AND TO PROMOTE TRAINING STANDARDS AND ACTIVITIES. 0 0 0 1 0 0 0 0 0 1 0 0 1 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 2 0 1 3 1 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 0 1 1 0 1 1 0 0 0 0 1 0 0 X X RONDA GILLILAND-LOPEZ 5053419033 4901 CHAPPELL DRIVE NE ALBUQUERQUE NM 87107 KEN OTTENI SECRETARY/TREASURER 0.20 X X 0 0 0 MIKE DONNER DIRECTOR 0.20 X 0 0 0 PAUL HANNA PRESIDENT 0.20 X X 0 0 0 RANDY ORR DIRECTOR 0.20 X 0 0 0 BART DAVIS VICE PRESIDENT 0.20 X X 0 0 0 SHASTA ERICKSON DIRECTOR 0.20 X 0 0 0 KEVIN YEAROUT DIRECTOR 0.20 X 0 0 0 STEVE CRESPIN EXECUTIVE DIRECTOR 40.00 X 106627 0 12027 106627 0 12027 1 0 0 0 0 PROGRAM-RELATED REVENU 900099 284429 284429 MEMBERSHIP DUES 900099 7617 7617 292046 11921 11921 122160 114656 7504 7504 7504 CONVENTION REIMBURSEME 900099 19414 19414 MISCELLANEOUS INCOME 900099 4710 4710 24124 335595 316170 0 19425 118654 127423 25678 20796 2298 50841 3172 26697 23406 56408 15396 277374 2152 2575 24880 MEMBERSHIPS AND DUES 25719 MANAGEMENT FEE REIMBURS -407579 395890 37888 2803 88 1407 89084 79664 6792 9420 252250 208163 8305 25620 305323 247413 2048 -51 20746 0 9115 9030 31909 8979 X 273414 238434 273414 238434 305323 247413 X -60295 30020 -4705 X X 1 X 0 1 0 0 0 0 292046 26393 26393 26393 PART I-A, LINE 1: DIRECT LOBBYING AND INDIRECT ACTIVITY TO FURTHER THE CONSTRUCTION INDUSTRY RELATING TO PLUMBING, HEATING, PIPING, REFRIGERATION, VENTILATING, AIR CONDITIONING, PROCESS PIPING AND RELATED ACTIVITIES. FORM 990-T, PART III, LINE 37 THE RATIO METHOD, PER REG 1.162-28(E)(1), WAS USED TO CALCULATE COSTS ALLOCATED TO LOBBYING ACTIVITIES: 400 LOBBYING HOURS DIVIDED BY 6000 TOTAL LABOR HOURS = 6.667% LOBBYING % OF TOTAL HOURS X $395,890 = TOTAL EXPENSES WITHOUT PROXY TAX = $26,393 LOBBYING PERCENT OF TOTAL EXPENSES. PROXY TAX @ 21% OF EXPENSES ALLOCATED = $5,543 3588 5581 -1993 79113 70531 8582 6383 3552 2831 9420 DUE FROM RELATED PARTY 25620 25620 DUE TO BUSINESS COALITION 2678 PROXY TAXES DUE 6352 9030 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. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS MEMBERS WHO ELECT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY A CPA FIRM BASED UPON REVIEWED FINANCIAL STATEMENTS. NO APPROVAL BY THE BOARD IS DEEMED NECESSARY. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION DETERMINED BY INDEPENDENT BOARD FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND TAX RETURNS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: PROXY TAX PER BOOKS NOT DEDUCTED ON 990 -4,705. FORM 990, PART XI, LINE 2C: THE PROCESS FOR OVERSIGHT OF THE REVIEWED FINANCIAL STATEMENTS HAS NOT CHANGED. FORM 990, SCHEDULE R, CHANGE IN RELATED PARTIES EXPLANATION: IN PRIOR YEARS THE ORGANIZATION INCLUDED ENTITIES ON SCHEDULE R, BUT UPON FURTHER RESEARCH AND ANALYSIS OF THE GROUP, IT WAS DETERMINED THAT THE GROUP DOES NOT MEET THE IRS CRITERIA FOR "RELATED PARTY" STATUS. RATHER, 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. NONE OF THESE ENTITIES SHARE A BOARD OR POSSESS ANY TYPE OF CONTROL OVER GOVERNANCE OR FINANCIAL MATTERS IN EACH OTHER.