Civic Intelligence

Secondary Materials and Recycled

EIN 36-1728770 • 501(c)6 • Alexandria, VA

Profile

The organization is an international trade association which seeks to strengthen the economic opportunities of its diverse membership by promoting the interdependence of industry segments and providing a common forum for networking, education, and trade.

201 N Union St 110Alexandria, VA 22314

www.smartasn.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

68th percentile

0.28x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.45x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

34th percentile

0.0%

Higher net margin than 34% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

68th percentile

12%

Faster asset growth than 68% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

84th percentile

26%

Faster revenue growth than 84% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$1,199,482

Up $175,851 (+17%) from 2023

Liabilities

Up

$339,497

Up $124,868 (+58%) from 2023

Net Assets

Up

$859,985

Up $50,983 (+6.3%) from 2023

Revenue

Down

$754,935

Down $27,593 (-3.5%) from 2023

Expenses

Up

$754,885

Up $75,271 (+11%) from 2023

Net Income

Down

$50

Down $102,864 (-100%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2014: $589,169Liabilities 2014: $118,335Net Assets 2014: $470,8342014Assets 2015: $615,242Liabilities 2015: $199,814Net Assets 2015: $415,4282015Assets 2016: $714,977Liabilities 2016: $246,815Net Assets 2016: $468,1622016Assets 2017: $707,584Liabilities 2017: $165,999Net Assets 2017: $541,5852017Assets 2018: $728,396Liabilities 2018: $159,984Net Assets 2018: $568,4122018Assets 2019: $868,307Liabilities 2019: $219,294Net Assets 2019: $649,0132019Assets 2020: $889,368Liabilities 2020: $179,080Net Assets 2020: $710,2882020Assets 2021: $939,357Liabilities 2021: $190,393Net Assets 2021: $748,9642021Assets 2022: $957,723Liabilities 2022: $296,030Net Assets 2022: $661,6932022Assets 2023: $1,023,631Liabilities 2023: $214,629Net Assets 2023: $809,0022023Assets 2024: $1,199,482Liabilities 2024: $339,497Net Assets 2024: $859,9852024

Highlighted filing

2024

Assets$1,199,482
Liabilities$339,497
Net Assets$859,985

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2014: $504,870Expenses 2014: $482,548Net Income 2014: $22,3222014Revenue 2015: $444,577Expenses 2015: $479,954Net Income 2015: -$35,3772015Revenue 2016: $469,017Expenses 2016: $429,856Net Income 2016: $39,1612016Revenue 2017: $479,184Expenses 2017: $454,386Net Income 2017: $24,7982017Revenue 2018: $521,656Expenses 2018: $438,180Net Income 2018: $83,4762018Revenue 2019: $488,158Expenses 2019: $464,551Net Income 2019: $23,6072019Revenue 2020: $364,793Expenses 2020: $360,121Net Income 2020: $4,6722020Revenue 2021: $351,739Expenses 2021: $330,868Net Income 2021: $20,8712021Revenue 2022: $476,108Expenses 2022: $466,411Net Income 2022: $9,6972022Revenue 2023: $782,528Expenses 2023: $679,614Net Income 2023: $102,9142023Revenue 2024: $754,935Expenses 2024: $754,885Net Income 2024: $502024

Highlighted filing

2024

Revenue$754,935
Expenses$754,885
Net Income$50

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$754,935
Mission and Program Overview

Mission

The organization is an international trade association which seeks to strengthen the economic opportunities of its diverse membership by promoting the interdependence of industry segments and providing a common forum for networking, education, and trade.

Education of membership and promotion of industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$487,153$753,667▲ $266,514
Prepaid Expenses and Deferred Charges$50,909$326,097▲ $275,188
Cash and Non-Interest-Bearing Accounts$307,987$109,448▼ $198,539
Savings and Temporary Cash Investments$177,582$10,270▼ $167,312
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$1,023,631$1,199,482▲ $175,851
Liabilities
Deferred Revenue$208,954$318,085▲ $109,131
Accounts Payable and Accrued Expenses$5,675$21,412▲ $15,737
Total Liabilities$214,629$339,497▲ $124,868
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$776,616$827,599▲ $50,983
Net Assets With Donor Restrictions$32,386$32,386→ $0
Total Net Assets Fund Balance$809,002$859,985▲ $50,983
Total Liabilities and Net Assets / Fund Balance$1,023,631$1,199,482▲ $175,851

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$8,800$8,800
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steve ReesImmediate Past President
Brian LondonPresident
Drew WeinbergVice President
Gina ButyDirector
Gloria AvendanoDirector
Harold KalfusDirector
Helene CarterDirector
Joe HowlettDirector
Marisa AdlerDirector
Munir HussainDirector
Usman KappayaDirector
Susan DecourceyExec. Director Thru 4/30/25
Brian RubinTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Management Solutions Plus INCManagement Services1300 PICCARD DR STE LL 14, Rockville, MD 20850$225,582
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$743,042
Investment Income
$11,293
Other Revenue
$600
Change in Net Assets
$50
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$754,885
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
Conferences and Meetings---$347,443
Fees for Services Management---$225,582
Fees for Services Other---$44,000
Office Expenses---$29,054
Information Technology---$12,621
Fees for Services Accounting---$9,600
Occupancy---$5,869
Fees for Service Investment Mgmnt Fees---$4,585
Insurance---$2,354
Travel---$2,166
Fees for Services Legal---$2,107
Other Expenses---$1,542
Total Functional Expenses$0$0$0$754,885
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
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Smart was managed by the association management company of management solutions plus, inc. Smart maintained its offices at msp-amc's headquarters at 1300 piccard drive, suite ll 14, rockville, md 20850. All regular smart staff members are employees of msp-amc and were provided to smart on an as-needed basis. Msp-amc and smart had a letter of agreement that defined the responsibilities of the management firm. A management fee was negotiated that covered the cost of the smart executive director, support staff, office equipment, and office space. Effective may 2025, smart is managed by c2 association strategies at their offices at 201 n union st., suite 110, alexandria va 22314.

Form 990, Part VI, Section A, Line 6

Smart's bylaws provide for three classes of membership: (1) industry members,(2) associate members, and (3) secondary members.

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

Industry members are voting members of the association.

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

A draft of form 990 is reviewed by the treasurer of the board, prior to filing. A copy of the final form 990 is emailed to all board members upon filing.

Form 990, Part VI, Section B, Line 12C

If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.

Form 990, Part VI, Section C, Line 19

Available upon request made to association headquarters.

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

Susan decourcey - 1300 piccard dr, ste ll 14, rockville, md 20850.

Filing and Contact Details

Filer

Filer Name
Secondary Materials and Recycled
EIN
36-1728770
Phone
3019538200
Address
201 N UNION ST 110, ALEXANDRIA, VA 22314

Signing Officer

Name
Cameron Curtis Cmm Cae
Title
Executive Director
Phone
3019538200
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cameron Curtis Cmm Cae
Formed
1993
Legal Domicile
Il
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
12

Preparer

Firm
Kahn Berman Solomon Taibel & Mogol Pa
Address
307 INTERNATIONAL CIRCLE SUITE 620, HUNT VALLEY, MD 21030
Preparer
Deanna Amos
Phone
4103080300
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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/ProgramServiceRevenueGrp/Desc2REGIONAL CONFERENCE
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1297752
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2137439
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0307851
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1297752
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2137439
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt011731
IRS990/PYOtherExpensesAmt0679614
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0770797
IRS990/PYRevenuesLessExpensesAmt0102914
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0679614
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0782528
IRS990/ReconcilationRevenueExpnssAmt050
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0177582
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010270
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08800
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08800
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SMART WAS MANAGED BY THE ASSOCIATION MANAGEMENT COMPANY OF MANAGEMENT SOLUTIONS PLUS, INC. SMART MAINTAINED ITS OFFICES AT MSP-AMC'S HEADQUARTERS AT 1300 PICCARD DRIVE, SUITE LL 14, ROCKVILLE, MD 20850. ALL REGULAR SMART STAFF MEMBERS ARE EMPLOYEES OF MSP-AMC AND WERE PROVIDED TO SMART ON AN AS-NEEDED BASIS. MSP-AMC AND SMART HAD A LETTER OF AGREEMENT THAT DEFINED THE RESPONSIBILITIES OF THE MANAGEMENT FIRM. A MANAGEMENT FEE WAS NEGOTIATED THAT COVERED THE COST OF THE SMART EXECUTIVE DIRECTOR, SUPPORT STAFF, OFFICE EQUIPMENT, AND OFFICE SPACE. EFFECTIVE MAY 2025, SMART IS MANAGED BY C2 ASSOCIATION STRATEGIES AT THEIR OFFICES AT 201 N UNION ST., SUITE 110, ALEXANDRIA VA 22314.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SMART'S BYLAWS PROVIDE FOR THREE CLASSES OF MEMBERSHIP: (1) INDUSTRY MEMBERS,(2) ASSOCIATE MEMBERS, AND (3) SECONDARY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INDUSTRY MEMBERS ARE VOTING MEMBERS OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A DRAFT OF FORM 990 IS REVIEWED BY THE TREASURER OF THE BOARD, PRIOR TO FILING. A COPY OF THE FINAL FORM 990 IS EMAILED TO ALL BOARD MEMBERS UPON FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON REQUEST MADE TO ASSOCIATION HEADQUARTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SUSAN DECOURCEY - 1300 PICCARD DR, STE LL 14, ROCKVILLE, MD 20850.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01023631
IRS990/TotalAssetsEOYAmt01199482
IRS990/TotalAssetsGrp/BOYAmt01023631
IRS990/TotalAssetsGrp/EOYAmt01199482
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0754885
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0214629
IRS990/TotalLiabilitiesEOYAmt0339497
IRS990/TotalLiabilitiesGrp/BOYAmt0214629
IRS990/TotalLiabilitiesGrp/EOYAmt0339497
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0809002
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0859985
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0743042
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt011293
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0743642
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0754935
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01023631
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01199482
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt02166
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0201 N UNION ST 110
IRS990/USAddress/CityNm0ALEXANDRIA
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd022314
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.SMARTASN.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CAMERON CURTIS CMM CAE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03019538200
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SECONDARY MATERIALS AND RECYCLED
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TEXTILES
ReturnHeader/Filer/BusinessNameControlTxt0SECO
ReturnHeader/Filer/EIN0361728770
ReturnHeader/Filer/PhoneNum03019538200
ReturnHeader/Filer/USAddress/AddressLine1Txt0201 N UNION ST 110
ReturnHeader/Filer/USAddress/CityNm0ALEXANDRIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd022314
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521365413
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KAHN BERMAN SOLOMON TAIBEL & MOGOL PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0307 INTERNATIONAL CIRCLE SUITE 620
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HUNT VALLEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021030
ReturnHeader/PreparerPersonGrp/PhoneNum04103080300
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEANNA AMOS
ReturnHeader/ReturnTs02025-11-17T13:16:39-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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