Civic Intelligence

Smart Discipline Income Protection Program

990 • Fiscal year 2022 • EIN 30-0093453

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 09, 2023

6060 Rockside Woods Blvd N Ste 325Independence, OH 44131

(216) 228-9400

Siviq Scores

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

Liabilities / Assets

28th percentile

0.00x

Higher debt load relative to assets than 28% of similar nonprofits.

2022 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

28th percentile

0.00x

Higher debt load relative to revenue than 28% of similar nonprofits.

2022 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2022

Net Margin

86th percentile

35%

Higher net margin than 86% of similar nonprofits.

2022 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

97th percentile

$536,276

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2022 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2022

Asset Growth

88th percentile

15%

Faster asset growth than 88% of similar nonprofits.

2022 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

13th percentile

-30%

Faster revenue growth than 13% of similar nonprofits.

2022 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Assets

Up

$19,206,886

Up $2,568,816 (+15%) from 2021

Net Assets

Up

$19,201,066

Up $2,569,215 (+15%) from 2021

Liabilities

Down

$5,820

Down $399 (-6.4%) from 2021

Revenue

Down

$7,284,696

Down $3,055,403 (-30%) from 2021

Expenses

Down

$4,715,481

Down $2,723,983 (-37%) from 2021

Net Income

Down

$2,569,215

Down $331,420 (-11%) from 2021

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $8,968,701Liabilities 2010: $76,424Net Assets 2010: $8,892,2772010Assets 2011: $9,927,597Liabilities 2011: $96,314Net Assets 2011: $9,831,2832011Assets 2012: $10,681,758Liabilities 2012: $99,817Net Assets 2012: $10,581,9412012Assets 2013: $10,286,767Liabilities 2013: $91,267Net Assets 2013: $10,195,5002013Assets 2020: $13,763,804Liabilities 2020: $32,588Net Assets 2020: $13,731,2162020Assets 2021: $16,638,070Liabilities 2021: $6,219Net Assets 2021: $16,631,8512021Assets 2022: $19,206,886Liabilities 2022: $5,820Net Assets 2022: $19,201,0662022Assets 2023: $23,357,492Liabilities 2023: $74,654Net Assets 2023: $23,282,8382023Assets 2024: $25,211,535Liabilities 2024: $86,427Net Assets 2024: $25,125,1082024

Highlighted filing

2022

Assets$19,206,886
Liabilities$5,820
Net Assets$19,201,066

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $11,998,8232010Expenses 2011: $12,861,1802011Expenses 2012: $14,162,4732012Revenue 2013: $14,238,011Expenses 2013: $15,288,455Net Income 2013: -$1,050,4442013Revenue 2020: $12,370,808Expenses 2020: $9,518,876Net Income 2020: $2,851,9322020Revenue 2021: $10,340,099Expenses 2021: $7,439,464Net Income 2021: $2,900,6352021Revenue 2022: $7,284,696Expenses 2022: $4,715,481Net Income 2022: $2,569,2152022Revenue 2023: $8,599,679Expenses 2023: $4,517,907Net Income 2023: $4,081,7722023Revenue 2024: $6,773,333Expenses 2024: $4,931,063Net Income 2024: $1,842,2702024

Highlighted filing

2022

Revenue$7,284,696
Expenses$4,715,481
Net Income$2,569,215
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 9, 2023
Return Version
2022v5.0
Gross Receipts
$7,284,696
Mission and Program Overview

Mission

Provides benefits to union members who suffer a loss of wages occasioned by an eligible discharge or suspension as a result of certain disciplinary measures.

Provides benefits to members who suffer a loss of wages occasioned by an eligible discharge or suspension as a result of certain disciplinary measures.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$11,279,156$10,747,854▼ $531,302
Cash and Non-Interest-Bearing Accounts$5,286,695$8,080,340▲ $2,793,645
Accounts Receivable$63,034$374,287▲ $311,253
Savings and Temporary Cash Investments$9,185$4,405▼ $4,780
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$16,638,070$19,206,886▲ $2,568,816
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$6,219$5,820▼ $399
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$6,219$5,820▼ $399
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$16,631,851$19,201,066▲ $2,569,215
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$16,631,851$19,201,066▲ $2,569,215
Total Liabilities and Net Assets / Fund Balance$16,638,070$19,206,886▲ $2,568,816
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeremy FergusonTrustee
Joseph PowellTrustee
Joseph Sellers JrTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$8,816,556
Investment Income
$-1,531,860
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$2,569,215

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,284,696
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$7,284,696
Total Revenue per Form 990
$7,284,696
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$146,735
Other Expenses$135,726
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$4,433,020
Other Salaries and Wages---$79,963
Other Expenses---$51,137
Office Expenses---$49,511
Other Employee Benefits---$37,153
Payroll Taxes---$29,619
Fees for Service Investment Mgmnt Fees---$13,858
Fees for Services Legal---$13,220
Fees for Services Accounting---$8,000
Total Functional Expenses$0$0$0$4,715,481

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,715,481
Total Expenses per Audited Statements$4,715,481
Total Expenses per Form 990$4,715,481
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Commissions Payable$5,820
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Members of the union are eligible to participate through the payment of assessments.

Form 990, Part VI, Section A, Line 7B

Decisions are not voted on by members with contracts.

Form 990, Part VI, Section A, Line 9

Joseph sellers jr and joseph powell - international association of sheet metal, air, rail, and transportation (smart), 1750 new york ave nw, 6th floor, washington, d.c., 20006.

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 B, Line 15

Compensation is determined at the affiliated organization which employs the trustees.

Form 990, Part VI, Section C, Line 19

Documents are available upon request to the organization and copies are provided by mail.

Filing and Contact Details

Filer

Filer Name
Smart Discipline Income Protection Program
EIN
30-0093453
Phone
2162289400
Address
6060 Rockside Woods Blvd N Ste 325, Independence, OH 44131

Signing Officer

Name
Jeremy Ferguson
Title
Trustee
Phone
2162289400
Signed
2023-11-09

Organization Details

Principal Officer
Jeremy Ferguson
Formed
2002
Legal Domicile
Oh
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
0
Raw XML AppendixShowing 400 of 465 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.

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IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt02569215
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt09185
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04405
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04715481
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05820
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COMMISSIONS PAYABLE
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt07284696
IRS990ScheduleD/TotalExpensesPerForm990Amt04715481
IRS990ScheduleD/TotalLiabilityAmt05820
IRS990ScheduleD/TotalRevenuePerForm990Amt07284696
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07284696
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04715481
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0384013
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1326407
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2364256
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt024212
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt123311
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt250996
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt024936
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt124936
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt214289
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt0103115
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt1103115
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOSEPH SELLERS JR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JOSEPH POWELL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2JEREMY FERGUSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0536276
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1477769
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2429541
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF THE UNION ARE ELIGIBLE TO PARTICIPATE THROUGH THE PAYMENT OF ASSESSMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DECISIONS ARE NOT VOTED ON BY MEMBERS WITH CONTRACTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2JOSEPH SELLERS JR AND JOSEPH POWELL - INTERNATIONAL ASSOCIATION OF SHEET METAL, AIR, RAIL, AND TRANSPORTATION (SMART), 1750 NEW YORK AVE NW, 6TH FLOOR, WASHINGTON, D.C., 20006.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS REVIEWED BY THE ACCOUNTING SUPERVISOR AND CONTROLLER, THEN SUBMITTED TO A TRUSTEE FOR APPROVAL AND SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION IS DETERMINED AT THE AFFILIATED ORGANIZATION WHICH EMPLOYS THE TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE ORGANIZATION AND COPIES ARE PROVIDED BY MAIL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt016638070
IRS990/TotalAssetsEOYAmt019206886
IRS990/TotalAssetsGrp/BOYAmt016638070
IRS990/TotalAssetsGrp/EOYAmt019206886
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00

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