Civic Intelligence

Smart Discipline Income Protection Program

990 • Fiscal year 2023 • EIN 30-0093453

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

Organization Profilesmart-union.org/resources/dipp-discipline-income-protection-program

View Organization Page

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

35th percentile

0.00x

Higher debt load relative to assets than 35% of similar nonprofits.

2023 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

37th percentile

0.01x

Higher debt load relative to revenue than 37% of similar nonprofits.

2023 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2023

Net Margin

91st percentile

47%

Higher net margin than 91% of similar nonprofits.

2023 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

96th percentile

$486,871

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

2023 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2023

Asset Growth

87th percentile

22%

Faster asset growth than 87% of similar nonprofits.

2023 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

78th percentile

18%

Faster revenue growth than 78% of similar nonprofits.

2023 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$23,357,492

Up $4,150,606 (+22%) from 2022

Net Assets

Up

$23,282,838

Up $4,081,772 (+21%) from 2022

Liabilities

Up

$74,654

Up $68,834 (+1183%) from 2022

Revenue And Expenses
Liabilities / Revenue37th percentileNet Margin91st percentile

Revenue

Up

$8,599,679

Up $1,314,983 (+18%) from 2022

Expenses

Down

$4,517,907

Down $197,574 (-4.2%) from 2022

Net Income

Up

$4,081,772

Up $1,512,557 (+59%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth87th percentile

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

2023

Assets$23,357,492
Liabilities$74,654
Net Assets$23,282,838
Open 2023 Filing

Operations Trend

Revenue Growth78th percentile

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

2023

Revenue$8,599,679
Expenses$4,517,907
Net Income$4,081,772
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.0
Gross Receipts
$8,599,679
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$10,747,854$15,313,349▲ $4,565,495
Cash and Non-Interest-Bearing Accounts$8,080,340$7,963,145▼ $117,195
Savings and Temporary Cash Investments$4,405$47,482▲ $43,077
Accounts Receivable$374,287$33,516▼ $340,771
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$19,206,886$23,357,492▲ $4,150,606
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$5,820$74,654▲ $68,834
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$5,820$74,654▲ $68,834
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$19,201,066$23,282,838▲ $4,081,772
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$19,201,066$23,282,838▲ $4,081,772
Total Liabilities and Net Assets / Fund Balance$19,206,886$23,357,492▲ $4,150,606
Compensation and Service Providers
Top Officer Pay96th percentile

Board Members and Trustees

NameTitle
Joseph Sellers Jr(former) Trustee
Jeremy FergusonTrustee
Joseph PowellTrustee
Michael ColemanTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,979,692
Investment Income
$1,619,987
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$4,081,772

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,599,679
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$8,599,679
Total Revenue per Form 990
$8,599,679
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$179,745
Salaries, Compensation, and Employee Benefits$155,152
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$4,183,010
Other Salaries and Wages---$82,740
Other Expenses---$71,036
Office Expenses---$45,993
Other Employee Benefits---$39,227
Payroll Taxes---$33,185
Fees for Services Accounting---$21,150
Fees for Service Investment Mgmnt Fees---$20,850
Insurance---$17,083
Fees for Services Legal---$3,633
Total Functional Expenses$0$0$0$4,517,907

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,517,907
Total Expenses per Audited Statements$4,517,907
Total Expenses per Form 990$4,517,907
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
Due to Related Org$67,547
Commissions$7,107
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, joseph powell, and michael coleman - 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
2024-11-14

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 485 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/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt04433020
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-1531860
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0135726
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt08816556
IRS990/PYRevenuesLessExpensesAmt02569215
IRS990/PYSalariesCompEmpBnftPaidAmt0146735
IRS990/PYTotalExpensesAmt04715481
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt07284696
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt04081772
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/BOYAmt04405
IRS990/SavingsAndTempCashInvstGrp/EOYAmt047482
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04517907
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07107
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt167547
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COMMISSIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO RELATED ORG
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt08599679
IRS990ScheduleD/TotalExpensesPerForm990Amt04517907
IRS990ScheduleD/TotalLiabilityAmt074654
IRS990ScheduleD/TotalRevenuePerForm990Amt08599679
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt08599679
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04517907
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0341684
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1331638
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2344576
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt3167494
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/DeferredCompRltdOrgsAmt010251
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt19949
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt262711
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt34407
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt024936
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt124936
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt224310
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt324936
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt0110000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt185695
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt342801
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOSEPH POWELL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1MICHAEL COLEMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2JEREMY FERGUSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3JOSEPH SELLERS JR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3(FORMER) TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0486871
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1452218
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2431597
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt3239638
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, JOSEPH POWELL, AND MICHAEL COLEMAN - 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

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$23,357,492
Liabilities
$74,654
Net assets
$23,282,838
Revenue
$8,599,679
Expenses
$4,517,907
Net income
$4,081,772
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.2$0.09$25.1$6.77$4.93$1.84
2023Detailed filing. Detailed filing data is available for this year.$23.4$0.07$23.3$8.60$4.52$4.08
2022Detailed filing. Detailed filing data is available for this year.$19.2$0.01$19.2$7.28$4.72$2.57
2021Detailed filing. Detailed filing data is available for this year.$16.6$0.01$16.6$10.3$7.44$2.90
2020Detailed filing. Detailed filing data is available for this year.$13.8$0.03$13.7$12.4$9.52$2.85
2013Detailed filing. Detailed filing data is available for this year.$10.3$0.09$10.2$14.2$15.3$1.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.7$0.10$10.6$14.2
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.93$0.10$9.83$12.9
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.97$0.08$8.89$12.0