Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
Liabilities / Revenue
79th percentile
Higher debt load relative to revenue than 79% of similar nonprofits.
Net Margin
34th percentile
Higher net margin than 34% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
68th percentile
Faster asset growth than 68% of similar nonprofits.
Revenue Growth
84th percentile
Faster revenue growth than 84% of similar nonprofits.
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
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $0 | $8,800 | $8,800 |
| Name | Title |
|---|---|
| Steve Rees | Immediate Past President |
| Brian London | President |
| Drew Weinberg | Vice President |
| Gina Buty | Director |
| Gloria Avendano | Director |
| Harold Kalfus | Director |
| Helene Carter | Director |
| Joe Howlett | Director |
| Marisa Adler | Director |
| Munir Hussain | Director |
| Usman Kappaya | Director |
| Susan Decourcey | Exec. Director Thru 4/30/25 |
| Brian Rubin | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Management Solutions Plus INC | Management Services | 1300 PICCARD DR STE LL 14, Rockville, MD 20850 | $225,582 |
| Line Item | Amount |
|---|---|
| Other Expenses | $754,885 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“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.”
“Smart's bylaws provide for three classes of membership: (1) industry members,(2) associate members, and (3) secondary members.”
“Industry members are voting members of the association.”
“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.”
“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.”
“Available upon request made to association headquarters.”
“Susan decourcey - 1300 piccard dr, ste ll 14, rockville, md 20850.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 5675 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 21412 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | EDUCATION OF MEMBERSHIP AND PROMOTION OF INDUSTRY. |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | C2 ASSOCIATION STRATEGIES |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3019538200 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 201 NORTH UNION STREET STE 110 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ALEXANDRIA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | VA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 22314 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 307987 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 109448 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 347443 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 225582 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 1300 PICCARD DR STE LL 14 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | ROCKVILLE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 20850 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | MANAGEMENT SOLUTIONS PLUS INC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | MANAGEMENT SERVICES |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 11293 |
| IRS990/CYOtherExpensesAmt | 0 | 754885 |
| IRS990/CYOtherRevenueAmt | 0 | 600 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 743042 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 50 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 754885 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 754935 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 208954 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 318085 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/Desc | 0 | MEMBERSHIP SERVICES - SERVING THE COMMON INTERESTS OF OUR MEMBERS THROUGH ADVOCACY, NETWORKING AND EDUCATION. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 32386 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 32386 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 9600 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 2107 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 225582 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 44000 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 4585 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BRIAN LONDON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DREW WEINBERG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BRIAN RUBIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | STEVE REES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | GINA BUTY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | HELENE CARTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | HAROLD KALFUS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | GLORIA AVENDANO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | MUNIR HUSSAIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | USMAN KAPPAYA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | MARISA ADLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | JOE HOWLETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | SUSAN DECOURCEY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | IMMEDIATE PAST PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | EXEC. DIR. THRU 4/30/25 |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1993 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 754935 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 12621 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2354 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 11293 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 11293 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 487153 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 753667 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 8800 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 8800 |
| IRS990/LegalDomicileStateCd | 0 | IL |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 809002 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 859985 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 50933 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 776616 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 827599 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 5869 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 29054 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | GOVERNMENT AFFAIRS |
| IRS990/OtherExpensesGrp/Desc | 1 | SURVEY |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 54087 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 13875 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1542 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 600 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 600 |
| IRS990/OtherRevenueTotalAmt | 0 | 600 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 50909 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 326097 |
| IRS990/PrincipalOfficerNm | 0 | CAMERON CURTIS CMM CAE |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ANNUAL CONFERENCE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MEMBER DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | REGIONAL CONFERENCE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 307851 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 297752 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 137439 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 307851 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 297752 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 137439 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 11731 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | SMART'S BYLAWS PROVIDE FOR THREE CLASSES OF MEMBERSHIP: (1) INDUSTRY MEMBERS,(2) ASSOCIATE MEMBERS, AND (3) SECONDARY MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | INDUSTRY MEMBERS ARE VOTING MEMBERS OF THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | AVAILABLE UPON REQUEST MADE TO ASSOCIATION HEADQUARTERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | SUSAN DECOURCEY - 1300 PICCARD DR, STE LL 14, ROCKVILLE, MD 20850. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC |
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| IRS990/USAddress/CityNm | 0 | ALEXANDRIA |
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| IRS990/WebsiteAddressTxt | 0 | WWW.SMARTASN.ORG |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-12 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KAHN BERMAN SOLOMON TAIBEL & MOGOL PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 307 INTERNATIONAL CIRCLE SUITE 620 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | HUNT VALLEY |
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| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DEANNA AMOS |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T13:16:39-06:00 |
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| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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