Civic Intelligence

Smart Group Vstd Plan and Trust

990 • Fiscal year 2024 • EIN 27-6365479

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 06, 2025

Organization ProfileN/A

View Organization Page

1750 New York Avenue NW 600Washington, DC 20006

(216) 228-9400

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

16th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2024

Net Margin

80th percentile

25%

Higher net margin than 80% of similar nonprofits.

2024 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

96th percentile

$566,302

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2024 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2024

Asset Growth

98th percentile

52%

Faster asset growth than 98% of similar nonprofits.

2024 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

9.6%

Faster revenue growth than 55% of similar nonprofits.

2024 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets16th percentile

Assets

Up

$19,591,877

Up $6,720,056 (+52%) from 2023

Net Assets

Up

$19,591,877

Up $6,720,056 (+52%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue17th percentileNet Margin80th percentile

Revenue

Up

$23,855,692

Up $2,094,622 (+9.6%) from 2023

Expenses

Up

$17,869,605

Up $2,005,531 (+13%) from 2023

Net Income

Up

$5,986,087

Up $89,091 (+1.5%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth98th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0-$5.0MAssets 2010: $106,071Liabilities 2010: $250,957Net Assets 2010: -$144,8862010Assets 2011: $43,400Liabilities 2011: $98,203Net Assets 2011: -$54,8032011Assets 2012: $1,547,168Liabilities 2012: $214,268Net Assets 2012: $1,332,9002012Assets 2013: $2,690,786Liabilities 2013: $1,174,292Net Assets 2013: $1,516,4942013Assets 2015: $4,791,465Liabilities 2015: $105,740Net Assets 2015: $4,685,7252015Assets 2016: $9,690,082Liabilities 2016: $823,044Net Assets 2016: $8,867,0382016Assets 2017: $11,060,807Liabilities 2017: $1,272,832Net Assets 2017: $9,787,9752017Assets 2018: $10,737,532Liabilities 2018: $1,706,936Net Assets 2018: $9,030,5962018Assets 2019: $19,218,896Liabilities 2019: $111,272Net Assets 2019: $19,107,6242019Assets 2020: $17,294,089Liabilities 2020: $21,430Net Assets 2020: $17,272,6592020Assets 2021: $11,681,944Liabilities 2021: $0Net Assets 2021: $11,681,9442021Assets 2022: $6,170,934Liabilities 2022: $0Net Assets 2022: $6,170,9342022Assets 2023: $12,871,821Liabilities 2023: $0Net Assets 2023: $12,871,8212023Assets 2024: $19,591,877Liabilities 2024: $0Net Assets 2024: $19,591,8772024

Highlighted filing

2024

Assets$19,591,877
Liabilities$0
Net Assets$19,591,877
Open 2024 Filing

Operations Trend

Revenue Growth55th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $10,387,0322010Expenses 2011: $13,446,7252011Expenses 2012: $14,831,7212012Revenue 2013: $16,258,292Expenses 2013: $15,834,575Net Income 2013: $423,7172013Revenue 2015: $17,969,552Expenses 2015: $16,122,346Net Income 2015: $1,847,2062015Revenue 2016: $17,251,904Expenses 2016: $13,105,296Net Income 2016: $4,146,6082016Revenue 2017: $19,044,140Expenses 2017: $18,846,983Net Income 2017: $197,1572017Revenue 2018: $18,935,216Expenses 2018: $18,665,595Net Income 2018: $269,6212018Revenue 2019: $25,224,420Expenses 2019: $16,305,873Net Income 2019: $8,918,5472019Revenue 2020: $15,701,899Expenses 2020: $18,385,328Net Income 2020: -$2,683,4292020Revenue 2021: $15,396,977Expenses 2021: $20,254,162Net Income 2021: -$4,857,1852021Revenue 2022: $14,066,847Expenses 2022: $18,131,584Net Income 2022: -$4,064,7372022Revenue 2023: $21,761,070Expenses 2023: $15,864,074Net Income 2023: $5,896,9962023Revenue 2024: $23,855,692Expenses 2024: $17,869,605Net Income 2024: $5,986,0872024

Highlighted filing

2024

Revenue$23,855,692
Expenses$17,869,605
Net Income$5,986,087
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.2
Gross Receipts
$30,262,832
Mission and Program Overview

Mission

Provides short term and long term diability benefits to members

Provides short term disability benefits to members

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$12,871,821$19,591,877▲ $6,720,056
Investments in Publicly Traded Securities-$17,750,504-
Investments Other Securities$10,922,812--
Cash and Non-Interest-Bearing Accounts$1,892,658$1,841,021▼ $51,637
Accounts Receivable$56,351$352▼ $55,999
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$12,871,821$19,591,877▲ $6,720,056
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$12,871,821$19,591,877▲ $6,720,056
Total Liabilities and Net Assets / Fund Balance$12,871,821$19,591,877▲ $6,720,056
Compensation and Service Providers
Top Officer Pay96th percentile

Board Members and Trustees

NameTitle
Joseph Powell(former) Trustee
Jeremy FergusonTrustee
John DanielTrustee
Michael ColemanTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Southern Benefit AdministratorsPlan Administration2001 CALDWELL DR, Goodlettsville, TN 37072$591,600
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$21,583,421
Investment Income
$593,722
Other Revenue
$1,678,549
Change in Net Assets
$5,986,087

Audited Revenue Reconciliation

Revenue per Audited Statements
$23,855,692
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$733,969
Total Revenue per Audited Statements
$24,589,661
Total Revenue per Form 990
$23,855,692
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$716,741
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$17,152,864
Fees for Services Other---$592,436
Fees for Services Legal---$42,901
Insurance---$38,015
Fees for Service Investment Mgmnt Fees---$20,960
Fees for Services Accounting---$17,500
Office Expenses---$4,929
Total Functional Expenses$0$0$0$17,869,605

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$17,869,605
Total Expenses per Audited Statements$17,869,605
Total Expenses per Form 990$17,869,605
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The 990 is reviewed by the accounting supervisor and controller, then submitted to a trustee for approval and signature.”

Form 990, Part VI, Section C, Line 18

“Documents are available upon request to the organization.”

Form 990, Part VI, Section C, Line 19

“Documents are available upon request to the organization.”

Filing and Contact Details

Filer

Filer Name
Smart Group Vstd Plan and Trust
EIN
27-6365479
Phone
2162289400
Address
1750 NEW YORK AVENUE NW 600, WASHINGTON, DC 20006

Signing Officer

Name
Jeremy Ferguson
Title
Trustee
Phone
2162289400
Signed
2025-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeremy Ferguson
Formed
2010
Legal Domicile
Oh
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Calibre CPA Group Pllc
Address
7501 WISCONSIN AVENUE SUITE 1200, WEST, BETHESDA, MD 20814
Preparer
James Poulos
Phone
2023319880
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the organization has taken an uncertain tax position that more likely than not would not be sustained upon examination by the internal revenue service and department of labor. The plan administrator has analyzed the tax positions taken by the plan, and has concluded that as of december 31, 2024, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The plan administrator believes that the plan's income tax returns for the years 2021 through 2023 remain subject to examination, based on the normal statutory periods subject to audit, notwithstanding any events or circumstances that may exist which could expand the open period.”

Raw XML Appendix398 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/GrantsToOrganizationsInd00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE AND DEPARTMENT OF LABOR. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN'S INCOME TAX RETURNS FOR THE YEARS 2021 THROUGH 2023 REMAIN SUBJECT TO EXAMINATION, BASED ON THE NORMAL STATUTORY PERIODS SUBJECT TO AUDIT, NOTWITHSTANDING ANY EVENTS OR CIRCUMSTANCES THAT MAY EXIST WHICH COULD EXPAND THE OPEN PERIOD.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0392017
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1352545
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2306246
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt3214232
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt029613
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt164967
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt29618
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt311350
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt024936
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt129611
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt224936
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt324936
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt0119736
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt2104204
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt362374
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHAEL COLEMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JEREMY FERGUSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2JOSEPH POWELL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3JOHN DANIEL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2(FORMER) TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0566302
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1447123
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2445004
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt3312892
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE ACCOUNTING SUPERVISOR AND CONTROLLER, THEN SUBMITTED TO A TRUSTEE FOR APPROVAL AND SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0INTL ASSOCIATION OF SHEET METAL AIR RAIL AND TRANSPORTATION WORKERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0341031303
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LABOR UNION / SPONSORING ORGANIZATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01750 NEW YORK AVENUE SUITE 600
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WASHINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd020006
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0DC
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt012871821
IRS990/TotalAssetsEOYAmt019591877
IRS990/TotalAssetsGrp/BOYAmt012871821
IRS990/TotalAssetsGrp/EOYAmt019591877
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt017869605
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt012871821
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt019591877
IRS990/TotalOtherCompensationAmt0219967
IRS990/TotalProgramServiceRevenueAmt021583421
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0593722
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt023261970
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt023855692
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt012871821
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt019591877
IRS990/TotReportableCompRltdOrgAmt01551354
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01750 NEW YORK AVENUE NW 600
IRS990/USAddress/CityNm0WASHINGTON
IRS990/USAddress/StateAbbreviationCd0DC
IRS990/USAddress/ZIPCd020006
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEREMY FERGUSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum02162289400
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMART GROUP VSTD PLAN AND TRUST
ReturnHeader/Filer/BusinessNameControlTxt0SMAR
ReturnHeader/Filer/EIN0276365479
ReturnHeader/Filer/PhoneNum02162289400
ReturnHeader/Filer/USAddress/AddressLine1Txt01750 NEW YORK AVENUE NW 600
ReturnHeader/Filer/USAddress/CityNm0WASHINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DC
ReturnHeader/Filer/USAddress/ZIPCd020006
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470900880
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CALIBRE CPA GROUP PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07501 WISCONSIN AVENUE SUITE 1200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine2Txt0WEST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BETHESDA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020814
ReturnHeader/PreparerPersonGrp/PhoneNum02023319880
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES POULOS
ReturnHeader/ReturnTs02025-11-06T11:16:13-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$19,591,877
Liabilities
$0
Net assets
$19,591,877
Revenue
$23,855,692
Expenses
$17,869,605
Net income
$5,986,087
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.6$0.00$19.6$23.9$17.9$5.99
2023Detailed filing. Detailed filing data is available for this year.$12.9$0.00$12.9$21.8$15.9$5.90
2022Detailed filing. Detailed filing data is available for this year.$6.17$0.00$6.17$14.1$18.1$4.06
2021Detailed filing. Detailed filing data is available for this year.$11.7$0.00$11.7$15.4$20.3$4.86
2020Detailed filing. Detailed filing data is available for this year.$17.3$0.02$17.3$15.7$18.4$2.68
2019Detailed filing. Detailed filing data is available for this year.$19.2$0.11$19.1$25.2$16.3$8.92
2018Detailed filing. Detailed filing data is available for this year.$10.7$1.71$9.03$18.9$18.7$0.27
2017Detailed filing. Detailed filing data is available for this year.$11.1$1.27$9.79$19.0$18.8$0.20
2016Detailed filing. Detailed filing data is available for this year.$9.69$0.82$8.87$17.3$13.1$4.15
2015Detailed filing. Detailed filing data is available for this year.$4.79$0.11$4.69$18.0$16.1$1.85
2013Detailed filing. Detailed filing data is available for this year.$2.69$1.17$1.52$16.3$15.8$0.42
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.21$1.33$14.8
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.10$0.05$13.4
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.25$0.14$10.4
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)9 • $25M-$50M nonprofits