Civic Intelligence

Smart General Committee No 002-Sm

EIN 47-5658103 • 501(c)5 • Washington, DC

Profile

To represent and support members of the international association of sheet metal, air, rail and transportation workers (smart) in the united states at railroad facilities.

1750 New York Avenue NW 600Washington, DC 20006

n/A

Siviq Scores

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

Liabilities / Assets

50th percentile

0.01x

Higher debt load relative to assets than 50% of similar nonprofits.

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

Liabilities / Revenue

49th percentile

0.01x

Higher debt load relative to revenue than 49% of similar nonprofits.

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

Net Margin

57th percentile

10.0%

Higher net margin than 57% of similar nonprofits.

501(c)5 • $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

51st percentile

5.2%

Faster asset growth than 51% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

15th percentile

-5.1%

Faster revenue growth than 15% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,756,327

Up $87,030 (+5.2%) from 2023

Liabilities

Down

$12,668

Down $9,458 (-43%) from 2023

Net Assets

Up

$1,743,659

Up $96,488 (+5.9%) from 2023

Revenue

Down

$965,897

Down $52,058 (-5.1%) from 2023

Expenses

Down

$869,409

Down $151,987 (-15%) from 2023

Net Income

Up

$96,488

Up $99,929 (+2904%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2015: $340,039Liabilities 2015: $30,645Net Assets 2015: $309,3942015Assets 2016: $465,015Liabilities 2016: $15,532Net Assets 2016: $449,4832016Assets 2017: $520,089Liabilities 2017: $17,830Net Assets 2017: $502,2592017Assets 2018: $529,975Liabilities 2018: $16,599Net Assets 2018: $513,3762018Assets 2019: $536,811Liabilities 2019: $14,089Net Assets 2019: $522,7222019Assets 2020: $622,348Liabilities 2020: $14,136Net Assets 2020: $608,2122020Assets 2021: $808,052Liabilities 2021: $11,366Net Assets 2021: $796,6862021Assets 2022: $1,668,327Liabilities 2022: $17,715Net Assets 2022: $1,650,6122022Assets 2023: $1,669,297Liabilities 2023: $22,126Net Assets 2023: $1,647,1712023Assets 2024: $1,756,327Liabilities 2024: $12,668Net Assets 2024: $1,743,6592024

Highlighted filing

2024

Assets$1,756,327
Liabilities$12,668
Net Assets$1,743,659

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2015: $99,483Expenses 2015: $30,645Net Income 2015: $68,8382015Revenue 2016: $484,351Expenses 2016: $344,262Net Income 2016: $140,0892016Revenue 2017: $393,958Expenses 2017: $341,182Net Income 2017: $52,7762017Revenue 2018: $375,278Expenses 2018: $364,161Net Income 2018: $11,1172018Revenue 2019: $467,341Expenses 2019: $457,995Net Income 2019: $9,3462019Revenue 2020: $405,828Expenses 2020: $320,338Net Income 2020: $85,4902020Revenue 2021: $551,596Expenses 2021: $363,122Net Income 2021: $188,4742021Revenue 2022: $1,574,896Expenses 2022: $720,970Net Income 2022: $853,9262022Revenue 2023: $1,017,955Expenses 2023: $1,021,396Net Income 2023: -$3,4412023Revenue 2024: $965,897Expenses 2024: $869,409Net Income 2024: $96,4882024

Highlighted filing

2024

Revenue$965,897
Expenses$869,409
Net Income$96,488

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 5, 2025
Return Version
2024v5.1
Gross Receipts
$965,897
Mission and Program Overview

Mission

To represent and support members of the international association of sheet metal, air, rail and transportation workers (smart) in the united states at railroad facilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,525,429$1,510,976▼ $14,453
Accounts Receivable$139,231$240,762▲ $101,531
Land, Buildings, and Equipment, Net$2,878$3,107▲ $229
Prepaid Expenses and Deferred Charges$1,759$1,482▼ $277
Total Assets$1,669,297$1,756,327▲ $87,030
Liabilities
Accounts Payable and Accrued Expenses$18,865$11,220▼ $7,645
Other Liabilities$3,261$1,448▼ $1,813
Total Liabilities$22,126$12,668▼ $9,458
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,647,171$1,743,659▲ $96,488
Total Net Assets Fund Balance$1,647,171$1,743,659▲ $96,488
Total Liabilities and Net Assets / Fund Balance$1,669,297$1,756,327▲ $87,030

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,107$11,460$14,567
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John MccloskeyGeneral ChairmanFT$214,350$214,350
Jason BusoltFinancial Secretary TreasuFT$172,200$172,200
Keith PetrieExecutive Board-$3,675$3,675
Tobin StykaExecutive Board-$3,150$3,150
Kevin DowningExecutive Board-$1,500$1,500
Richard PersaudExecutive Board-$1,500$1,500
Rick PopplewellExecutive Board-$1,050$1,050

Board Members and Trustees

NameTitle
John KeatingExecutive Board
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$855,165
Investment Income
$0
Other Revenue
$110,732
Change in Net Assets
$96,488

Audited Revenue Reconciliation

Revenue per Audited Statements
$965,897
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$965,897
Total Revenue per Form 990
$965,897
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$652,655
Other Expenses$216,754
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$285,489--$285,489
Other Salaries and Wages$186,475--$186,475
Travel$126,372--$126,372
Other Employee Benefits$106,559--$106,559
Payroll Taxes$62,535--$62,535
Conferences and Meetings$32,807--$32,807
Fees for Services Accounting-$15,820-$15,820
Pension Plan Contributions$11,597--$11,597
Office Expenses-$7,705-$7,705
Insurance-$7,046-$7,046
Depreciation Depletion-$1,982-$1,982
Other Expenses-$300-$300
Total Functional Expenses$811,834$57,575$0$869,409

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$869,409
Total Expenses per Audited Statements$869,409
Total Expenses per Form 990$869,409
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$1,448
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Local unions within the jurisdiction of the general committee are the members.

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

The organization holds elections for the executive board positions.

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

Form 990 was reviewed by the organization prior to its filing.

Form 990, Part VI, Section C, Line 19

The organization makes the information available upon request.

Filing and Contact Details

Filer

Filer Name
Smart General Committee No 002-sm
EIN
47-5658103
Phone
2026620854
Address
1750 NEW YORK AVENUE NW 600, WASHINGTON, DC 20006

Signing Officer

Name
Jason Busolt
Title
Financial Secretary Treasurer
Phone
2026620854
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Busolt
Formed
2015
Legal Domicile
Dc
Voting Board Members
6
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Calibre CPA Group Pllc
Address
7501 WISCONSIN AVENUE STE 1200W, BETHESDA, MD 20814
Preparer
Joseph M Herishen CPA
Phone
2023319880
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The general committee is a not-for-profit organization that is exempt from federal income taxes under the provisions of section 501(c)(5) of the internal revenue code. Accordingly, no provision for income taxes is included in the accompanying financial statements. Management is not aware of any uncertain tax positions taken or expected to be taken that would require a provision for income taxes or recognition of a liability (or asset) or disclosure in the financial statements as of december 31, 2024. .

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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0214350
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1172200
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOHN MCCLOSKEY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JASON BUSOLT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0GENERAL CHAIRMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1FINANCIAL SECRETARY TREASU
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0214350
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1172200
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LOCAL UNIONS WITHIN THE JURISDICTION OF THE GENERAL COMMITTEE ARE THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HOLDS ELECTIONS FOR THE EXECUTIVE BOARD POSITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 WAS REVIEWED BY THE ORGANIZATION PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES THE INFORMATION AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0INTERNATIONAL ASSOC OF SHEET METAL AIR RAIL AND TRANSPORTATION WORKERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0464039786
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LABOR UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01750 NEW YORK AVENUE NW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WASHINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd020006
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01669297
IRS990/TotalAssetsEOYAmt01756327
IRS990/TotalAssetsGrp/BOYAmt01669297
IRS990/TotalAssetsGrp/EOYAmt01756327
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt057575
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0811834
IRS990/TotalFunctionalExpensesGrp/TotalAmt0869409
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt022126
IRS990/TotalLiabilitiesEOYAmt012668
IRS990/TotalLiabilitiesGrp/BOYAmt022126
IRS990/TotalLiabilitiesGrp/EOYAmt012668
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01647171
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01743659
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0811834
IRS990/TotalProgramServiceRevenueAmt0855165
IRS990/TotalReportableCompFromOrgAmt0397425
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0965897
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0965897
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01669297
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01756327
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0126372
IRS990/TravelGrp/TotalAmt0126372
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01750 NEW YORK AVENUE NW
IRS990/USAddress/CityNm0WASHINGTON
IRS990/USAddress/StateAbbreviationCd0DC
IRS990/USAddress/ZIPCd020006
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JASON BUSOLT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL SECRETARY TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02026620854
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMART GENERAL COMMITTEE NO 002-SM
ReturnHeader/Filer/BusinessNameControlTxt0SMAR
ReturnHeader/Filer/EIN0475658103
ReturnHeader/Filer/PhoneNum02026620854
ReturnHeader/Filer/USAddress/AddressLine1Txt01750 NEW YORK AVENUE NW 600
ReturnHeader/Filer/USAddress/CityNm0WASHINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DC
ReturnHeader/Filer/USAddress/ZIPCd020006
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00

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