Florida Smacna INC

Not tax-deductible

Melbourne, FL501(c)(6)EIN 59-2949075

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Improving the construction business in Florida

82¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $30K a year · 21% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
44 mo
of spending, in cash
Looks good: 44.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $155K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$692
0.09% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$156K
-0.03% vs prior year
Spent
$154K
To programs
82%
Net assets
$750K
By yearFY2021–FY2025
Revenue
$156K
FY2025-0.03%
Revenue by fiscal year
FY2021$143K
FY2022$133K
FY2023$145K
FY2024$156K
FY2025$156K
Expenses
$154K
FY2025▲ +32%
Expenses by fiscal year
FY2021$102K
FY2022$106K
FY2023$103K
FY2024$117K
FY2025$154K
Net assets
$750K
FY2025+0.3%
Net assets by fiscal year
FY2021$639K
FY2022$667K
FY2023$709K
FY2024$748K
FY2025$750K

From the FY2025 Form 990 (year ending June 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1989.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $127K Management & general 18% · $27K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Sectreasurer
$0Pt VII · Sec A
See Florida Smacna INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Helps Florida construction businesses improve their operations and success.

Provided by the organization

This section is blank until Florida Smacna INC claims this page.

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1 program service account for $127K of program spending, described in the organization's own filed words · FY2024.
01

Florida smacna, inc. Provides member education & training opportunities, technical services, governmental affairs, labor relations, liaison with architects, engineers, general contractors, and safety info. For the year ended june 30, 2025, there were 10 companies in the association.

$127Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$155K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$156K
Ln 12
Gifts and grantsLn 1h$155K
Other incomeLn 4–11$1K
Investment incomeLn 3$83
Money outPt IX
$154K
Ln 25
Programscol B$127K
Managementcol C$27K
Owns and owesPt X
$750K
net assets · Ln 32
Cash and savingsLn 1–2$568K
Total assetsLn 16$751K
LiabilitiesLn 26$692
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$155K
Investment incomeLn 3$83
Other incomeLn 4–11$1K
Total revenueLn 12$156K
Assets in detailPt X, end of year
CashLn 1$199K
SavingsLn 2$369K
Cash and savings togetherLn 1–2$568K
InvestmentsLn 11–13$181K
Land, buildings, equipmentLn 10c$724
Other assetsLn 15$800
Total assetsLn 16$751K
LiabilitiesLn 26$692
Net assetsLn 32$750K
OperationsPt I, VI
EmployeesI 51
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$566K$568K
InvestmentsLn 11–13$181K$181K
Land, buildings, equipmentLn 10c$1K$724
Total assetsLn 16$749K$751K
LiabilitiesLn 26$1K$692
Net assetsLn 32$748K$750K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$39K$19K$19K
Pension plan contributionsLn 8$1K$580$580
Payroll taxesLn 10$3K$2K$2K
Management feesLn 11a$33K$33K
Accounting feesLn 11c$5K$2K$2K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$5K$3K$3K
OccupancyLn 16$9K$9K
Conferences, conventions and meetingsLn 19$35K$35K
Depreciation, depletion and amortizationLn 22$512$512
InsuranceLn 23$772$386$386
Other expenses (24a–d)Ln 24$18K$18K
All other expensesLn 24e$2K$2K$310
Total functional expensesLn 25$154K$127K$27K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $156K$154K$2K$750K 990 PDF
FY2024 $156K$117K$39K$748K 990 PDF
FY2023 $145K$103K$42K$709K 990 PDF
FY2022 $133K$106K$27K$667K 990 PDF
FY2021 $143K$102K$41K$639K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $156,411 across 5 lines filed
Lines not itemized here account for $1,328 of total revenue; see the IRS return.
VIII-1d Related organizations$155,000
VIII-1h Total contributions, gifts and grants$155,000
VIII-3 Investment incomeExcluded from tax $83$83
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $1,328 · Unrelated business $0 · Excluded from tax $83$156,411
Part IX · Statement of functional expenses $154,427 across 13 lines filed
IX-7 Other salaries and wagesPrograms $19,350 · Management $19,350$38,700
IX-8 Pension plan contributionsPrograms $580 · Management $580$1,160
IX-10 Payroll taxesPrograms $1,541 · Management $1,541$3,082
IX-11a Management feesPrograms $33,475$33,475
IX-11c Accounting feesPrograms $2,300 · Management $2,300$4,600
IX-12 Advertising and promotionPrograms $2,236$2,236
IX-13 Office expensesPrograms $2,689 · Management $2,689$5,378
IX-16 OccupancyPrograms $9,300$9,300
IX-19 Conferences, conventions and meetingsPrograms $34,806$34,806
IX-22 Depreciation, depletion and amortizationPrograms $512$512
IX-23 InsurancePrograms $386 · Management $386$772
IX-24 Other expenses (24a–d)Programs $18,173$18,173
IX-24e All other expensesPrograms $1,923 · Management $310$2,233
IX-25 Total functional expensesPrograms $127,271 · Management $27,156 · Fundraising $0$154,427
Part X · Balance sheet $750,809 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $196,500$198,507
X-2 Savings and temporary cash investmentsStart of year $369,290$369,327
X-10c Land, buildings and equipment, netStart of year $1,236$724
X-12 Other securitiesStart of year $181,406$181,451
X-15 Other assetsStart of year $800$800
X-16 Total assetsStart of year $749,232$750,809
X-25 Other liabilitiesStart of year $1,099$692
X-26 Total liabilitiesStart of year $1,099$692
X-27 Net assets without donor restrictionsStart of year $748,133$750,117
X-32 Total net assets or fund balancesStart of year $748,133$750,117
X-33 Total liabilities and net assetsStart of year $749,232$750,809
Part XI · Reconciliation of net assets $750,117 net assets at year end
XI-1 Total revenue$156,411
XI-2 Total expenses$154,427
XI-3 Revenue less expenses$1,984
XI-4 Net assets at start of year$748,133
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$750,117

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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