Civic Intelligence

Stadium Managers Association

990 • Fiscal year 2018 • EIN 43-1582884

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 14, 2019

6919 Vista Drive Wedgewood BuildinWest Des Moines, IA 50266

(515) 282-8192

Siviq Scores

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

Liabilities / Assets

85th percentile

0.45x

Higher debt load relative to assets than 85% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

81st percentile

0.33x

Higher debt load relative to revenue than 81% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2018

Net Margin

37th percentile

0.4%

Higher net margin than 37% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

42nd percentile

$0

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2018

Asset Growth

32nd percentile

-2.4%

Faster asset growth than 32% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

54th percentile

4.3%

Faster revenue growth than 54% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$524,996

Down $13,182 (-2.4%) from 2017

Net Assets

Up

$287,515

Up $2,937 (+1.0%) from 2017

Liabilities

Down

$237,481

Down $16,119 (-6.4%) from 2017

Revenue

Up

$727,848

Up $29,811 (+4.3%) from 2017

Expenses

Up

$724,911

Up $100,953 (+16%) from 2017

Net Income

Down

$2,937

Down $71,142 (-96%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $326,770Liabilities 2011: $94,528Net Assets 2011: $232,2422011Assets 2012: $373,329Liabilities 2012: $171,634Net Assets 2012: $201,6952012Assets 2013: $290,271Liabilities 2013: $120,500Net Assets 2013: $169,7712013Assets 2014: $300,227Liabilities 2014: $145,415Net Assets 2014: $154,8122014Assets 2015: $374,610Liabilities 2015: $186,992Net Assets 2015: $187,6182015Assets 2016: $382,962Liabilities 2016: $172,463Net Assets 2016: $210,4992016Assets 2017: $538,178Liabilities 2017: $253,600Net Assets 2017: $284,5782017Assets 2018: $524,996Liabilities 2018: $237,481Net Assets 2018: $287,5152018Assets 2019: $550,888Liabilities 2019: $233,275Net Assets 2019: $317,6132019Assets 2020: $646,029Liabilities 2020: $234,863Net Assets 2020: $411,1662020Assets 2021: $537,069Liabilities 2021: $183,402Net Assets 2021: $353,6672021Assets 2022: $441,812Liabilities 2022: $262,961Net Assets 2022: $178,8512022Assets 2023: $387,856Liabilities 2023: $244,786Net Assets 2023: $143,0702023Assets 2024: $489,179Liabilities 2024: $281,869Net Assets 2024: $207,3102024

Highlighted filing

2018

Assets$524,996
Liabilities$237,481
Net Assets$287,515

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $582,896Expenses 2011: $578,383Net Income 2011: $4,5132011Revenue 2012: $562,796Expenses 2012: $593,343Net Income 2012: -$30,5472012Expenses 2013: $575,5792013Revenue 2014: $589,709Expenses 2014: $604,668Net Income 2014: -$14,9592014Revenue 2015: $593,884Expenses 2015: $561,079Net Income 2015: $32,8052015Revenue 2016: $652,209Expenses 2016: $629,328Net Income 2016: $22,8812016Revenue 2017: $698,037Expenses 2017: $623,958Net Income 2017: $74,0792017Revenue 2018: $727,848Expenses 2018: $724,911Net Income 2018: $2,9372018Revenue 2019: $738,033Expenses 2019: $707,935Net Income 2019: $30,0982019Revenue 2020: $758,223Expenses 2020: $664,670Net Income 2020: $93,5532020Revenue 2021: $426,894Expenses 2021: $484,393Net Income 2021: -$57,4992021Revenue 2022: $605,998Expenses 2022: $780,814Net Income 2022: -$174,8162022Revenue 2023: $792,385Expenses 2023: $828,166Net Income 2023: -$35,7812023Revenue 2024: $926,539Expenses 2024: $862,299Net Income 2024: $64,2402024

Highlighted filing

2018

Revenue$727,848
Expenses$724,911
Net Income$2,937
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 14, 2019
Return Version
2017v2.3
Gross Receipts
$727,848
Mission and Program Overview

Mission

The stadium managers association (sma) is an organization that educates and provides industry resources to assist professional and collegiate stadium managers in achieving the highest level of facility administration and operation. Sma supports and promotes the professional relationships and networking among stadium managers, league officials and industry suppliers that contribute to the success of our members. The association is committed to being the primary industry resource for sports facility managers and leading suppliers in the stadium industry.

Professional, effective management of stadium & similar facilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$284,578$287,515▲ $2,937
Cash and Non-Interest-Bearing Accounts$289,864$232,279▼ $57,585
Savings and Temporary Cash Investments$172,793$172,897▲ $104
Prepaid Expenses and Deferred Charges$56,246$116,320▲ $60,074
Accounts Receivable$19,275$3,500▼ $15,775
Total Assets$538,178$524,996▼ $13,182
Liabilities
Deferred Revenue$253,575$178,475▼ $75,100
Accounts Payable and Accrued Expenses$25$59,006▲ $58,981
Total Liabilities$253,600$237,481▼ $16,119
Net Assets / Fund Balance
Total Net Assets Fund Balance$284,578$287,515▲ $2,937
Total Liabilities and Net Assets / Fund Balance$538,178$524,996▼ $13,182
Compensation and Service Providers

Board Members and Trustees

NameTitle
Troy BrownPresident
Mario CoutinhoDirector at
Matt KennyDirector at
Justin DurfeyCollege Dire
Nicole AndrewsCorporate Di
Tony PereiraPast Preside
Matt KastelTreasurer/se
Joe AbernathyVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Diversified Management ServicesManagement6919 VISTA DRIVE, West Des Moines, IA 50266$206,600
Revenue and Support

Revenue Composition

Contributions and Grants
$40,000
Program Service Revenue
$677,315
Investment Income
$104
Other Revenue
$10,429
All Other Contributions
$40,000
Change in Net Assets
$2,937
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$674,911
Grants and Similar Amounts Paid$50,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$347,030
Fees for Services Management---$199,691
Grants to Domestic Orgs---$50,000
Fees for Services Legal---$34,635
Travel---$31,763
Office Expenses---$16,972
Advertising---$4,493
Fees for Services Accounting---$3,625
Insurance---$1,800
Information Technology---$1,112
Other Expenses---$69
Total Functional Expenses$0$0$0$724,911
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Sma Scholarship FoundationWest Des Moines, IA501c3Scholarships$50,000
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 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, Page 6, Part VI, Line 3

Diversified management services provides management and administration for the association. The association paid 206,600 in the current fiscal year for these services.

Form 990, Page 6, Part VI, Line 6

Classes of members - the association shall have four classes of members: regular, corporate, affiliate, and honorary. The board of directors may provide for different categories of membership within each class as well as set the membership qualifications, fees, and benefits for each such category. Admission of members - requisites for admission to membership shall be as follows: regular member - regular membership shall be open to any person who is actively engaged in the management or administration of stadium or related facilities; and they must meet any and all other requirements established by the board of directors. Corporate member - corporate membership shall be open to persons, firms, corporations and other entities which have, as a principal function, the provision of goods or services to the stadium industry; and they must meet any and all other requirements established by the board of directors. Affiliate member - affiliate membership may be offered to select groups or associations whose function or purpose is the management or promotion of sports, entertainment and recreational facilities, or related concerns; and they must meet any and all other requirements established by the board of directors. Honorary member - honorary membership may be bestowed by the board of directors upon any person who in its opinion has made an extraordinary contribution to the association; and they must meet any and all other requirements established by the board of directors. Manner of admission - no person or entity shall be admitted to membership until their membership application has been approved by the board of directors and their membership dues have been paid in full.

Form 990, Page 6, Part VI, Line 7A

Voting rights shall include the election of members to the board of directors, amendments to these bylaws and in accordance with article xviii, and any such other matters as the board, in its sole discretion, shall determine. Regular members shall, in the manner provided in article vii, elect five (5) members of the board, and corporate members shall elect one (1). In all voting matters, corporate members shall be limited to one vote per firm or company.

Form 990, Page 6, Part VI, Line 11B

The form 990 is presented at a board meeting for the board to review and approve.

Form 990, Page 6, Part VI, Line 12C

The association requires board members to review the conflict of interest policy annually and disclose any conflicts.

Form 990, Page 6, Part VI, Line 19

The organization provides all documents upon request. These documents are available for the same period of time as described in internal revenue code section 6104(d) for other public disclosure documents.

Filing and Contact Details

Filer

Filer Name
Stadium Managers Association
EIN
43-1582884
Address
6919 VISTA DRIVE WEDGEWOOD BUILDIN, WEST DES MOINES, IA 50266

Signing Officer

Name
Matt Kastel
Title
Treasurer/secretary
Phone
5152828192
Signed
2019-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matt Kastel
Formed
1974
Legal Domicile
Mo
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
13

Preparer

Firm
Mcgowen Hurst Clark & Smith Pc
Address
1601 W LAKES PKWY STE 300, WEST DES MOINES, IA 50266
Preparer
Kathleen S New CPA
Phone
5152883279
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The stadium managers association (sma) is an organization that educates and provides industry resources to assist professional and collegiate stadium managers in achieving the highest level of facility administration and operation. Sma supports and promotes the professional relationships and networking among stadium managers, league officials and industry suppliers that contribute to the success of our members. The association is committed to being the primary industry resource for sports facility managers and leading suppliers in the stadium industry.

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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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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0SMA SCHOLARSHIP FOUNDATION
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt06919 VISTA DRIVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0WEST DES MOINES
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE STADIUM MANAGERS ASSOCIATION (SMA) IS AN ORGANIZATION THAT EDUCATES AND PROVIDES INDUSTRY RESOURCES TO ASSIST PROFESSIONAL AND COLLEGIATE STADIUM MANAGERS IN ACHIEVING THE HIGHEST LEVEL OF FACILITY ADMINISTRATION AND OPERATION. SMA SUPPORTS AND PROMOTES THE PROFESSIONAL RELATIONSHIPS AND NETWORKING AMONG STADIUM MANAGERS, LEAGUE OFFICIALS AND INDUSTRY SUPPLIERS THAT CONTRIBUTE TO THE SUCCESS OF OUR MEMBERS. THE ASSOCIATION IS COMMITTED TO BEING THE PRIMARY INDUSTRY RESOURCE FOR SPORTS FACILITY MANAGERS AND LEADING SUPPLIERS IN THE STADIUM INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIVERSIFIED MANAGEMENT SERVICES PROVIDES MANAGEMENT AND ADMINISTRATION FOR THE ASSOCIATION. THE ASSOCIATION PAID 206,600 IN THE CURRENT FISCAL YEAR FOR THESE SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CLASSES OF MEMBERS - THE ASSOCIATION SHALL HAVE FOUR CLASSES OF MEMBERS: REGULAR, CORPORATE, AFFILIATE, AND HONORARY. THE BOARD OF DIRECTORS MAY PROVIDE FOR DIFFERENT CATEGORIES OF MEMBERSHIP WITHIN EACH CLASS AS WELL AS SET THE MEMBERSHIP QUALIFICATIONS, FEES, AND BENEFITS FOR EACH SUCH CATEGORY. ADMISSION OF MEMBERS - REQUISITES FOR ADMISSION TO MEMBERSHIP SHALL BE AS FOLLOWS: REGULAR MEMBER - REGULAR MEMBERSHIP SHALL BE OPEN TO ANY PERSON WHO IS ACTIVELY ENGAGED IN THE MANAGEMENT OR ADMINISTRATION OF STADIUM OR RELATED FACILITIES; AND THEY MUST MEET ANY AND ALL OTHER REQUIREMENTS ESTABLISHED BY THE BOARD OF DIRECTORS. CORPORATE MEMBER - CORPORATE MEMBERSHIP SHALL BE OPEN TO PERSONS, FIRMS, CORPORATIONS AND OTHER ENTITIES WHICH HAVE, AS A PRINCIPAL FUNCTION, THE PROVISION OF GOODS OR SERVICES TO THE STADIUM INDUSTRY; AND THEY MUST MEET ANY AND ALL OTHER REQUIREMENTS ESTABLISHED BY THE BOARD OF DIRECTORS. AFFILIATE MEMBER - AFFILIATE MEMBERSHIP MAY BE OFFERED TO SELECT GROUPS OR ASSOCIATIONS WHOSE FUNCTION OR PURPOSE IS THE MANAGEMENT OR PROMOTION OF SPORTS, ENTERTAINMENT AND RECREATIONAL FACILITIES, OR RELATED CONCERNS; AND THEY MUST MEET ANY AND ALL OTHER REQUIREMENTS ESTABLISHED BY THE BOARD OF DIRECTORS. HONORARY MEMBER - HONORARY MEMBERSHIP MAY BE BESTOWED BY THE BOARD OF DIRECTORS UPON ANY PERSON WHO IN ITS OPINION HAS MADE AN EXTRAORDINARY CONTRIBUTION TO THE ASSOCIATION; AND THEY MUST MEET ANY AND ALL OTHER REQUIREMENTS ESTABLISHED BY THE BOARD OF DIRECTORS. MANNER OF ADMISSION - NO PERSON OR ENTITY SHALL BE ADMITTED TO MEMBERSHIP UNTIL THEIR MEMBERSHIP APPLICATION HAS BEEN APPROVED BY THE BOARD OF DIRECTORS AND THEIR MEMBERSHIP DUES HAVE BEEN PAID IN FULL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3VOTING RIGHTS SHALL INCLUDE THE ELECTION OF MEMBERS TO THE BOARD OF DIRECTORS, AMENDMENTS TO THESE BYLAWS AND IN ACCORDANCE WITH ARTICLE XVIII, AND ANY SUCH OTHER MATTERS AS THE BOARD, IN ITS SOLE DISCRETION, SHALL DETERMINE. REGULAR MEMBERS SHALL, IN THE MANNER PROVIDED IN ARTICLE VII, ELECT FIVE (5) MEMBERS OF THE BOARD, AND CORPORATE MEMBERS SHALL ELECT ONE (1). IN ALL VOTING MATTERS, CORPORATE MEMBERS SHALL BE LIMITED TO ONE VOTE PER FIRM OR COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS PRESENTED AT A BOARD MEETING FOR THE BOARD TO REVIEW AND APPROVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ASSOCIATION REQUIRES BOARD MEMBERS TO REVIEW THE CONFLICT OF INTEREST POLICY ANNUALLY AND DISCLOSE ANY CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION PROVIDES ALL DOCUMENTS UPON REQUEST. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF TIME AS DESCRIBED IN INTERNAL REVENUE CODE SECTION 6104(D) FOR OTHER PUBLIC DISCLOSURE DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalGrossUBIAmt07500
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IRS990/TotalRevenueGrp/ExclusionAmt0104
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0680244
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0727848
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt07500
IRS990/TotalVolunteersCnt013
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0538178
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0524996
IRS990/TravelGrp/TotalAmt031763
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.142.51.230
ReturnHeader/FilingSecurityInformation/IPDt02019-04-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm015:57:28
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421104473
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCGOWEN HURST CLARK & SMITH PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01601 W LAKES PKWY STE 300
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050266
ReturnHeader/PreparerPersonGrp/PhoneNum05152883279
ReturnHeader/PreparerPersonGrp/PreparationDt02019-02-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATHLEEN S NEW CPA
ReturnHeader/ReturnTs02019-04-10T15:57:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.89$2.82$2.07$9.27$8.62$0.64
2023Detailed filing. Detailed filing data is available for this year.$3.88$2.45$1.43$7.92$8.28$0.36
2022Detailed filing. Detailed filing data is available for this year.$4.42$2.63$1.79$6.06$7.81$1.75
2021Detailed filing. Detailed filing data is available for this year.$5.37$1.83$3.54$4.27$4.84$0.57
2020Detailed filing. Detailed filing data is available for this year.$6.46$2.35$4.11$7.58$6.65$0.94
2019Detailed filing. Detailed filing data is available for this year.$5.51$2.33$3.18$7.38$7.08$0.30
2018Detailed filing. Detailed filing data is available for this year.$5.25$2.37$2.88$7.28$7.25$0.03
2017Detailed filing. Detailed filing data is available for this year.$5.38$2.54$2.85$6.98$6.24$0.74
2016Detailed filing. Detailed filing data is available for this year.$3.83$1.72$2.10$6.52$6.29$0.23
2015Detailed filing. Detailed filing data is available for this year.$3.75$1.87$1.88$5.94$5.61$0.33
2014Detailed filing. Detailed filing data is available for this year.$3.00$1.45$1.55$5.90$6.05$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.90$1.21$1.70$5.76
2012Summary only. Only limited summary data is available for this year.$3.73$1.72$2.02$5.63$5.93$0.31
2011Summary only. Only limited summary data is available for this year.$3.27$0.95$2.32$5.83$5.78$0.05