Civic Intelligence

Smart General Committee No 002-Sm

990 • Fiscal year 2016 • EIN 47-5658103

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 14, 2017

Organization ProfileN/A
1750 New York Avenue NW No 600Washington, DC 20006

(202) 662-0854

Siviq Scores

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

Liabilities / Assets

78th percentile

0.03x

Higher debt load relative to assets than 78% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

79th percentile

0.03x

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

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Net Margin

90th percentile

29%

Higher net margin than 90% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Top Officer Pay

99th percentile

$174,702

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 36.1% of source-year revenue.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Asset Growth

90th percentile

37%

Faster asset growth than 90% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

99th percentile

387%

Faster revenue growth than 99% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$465,015

Up $124,976 (+37%) from 2015

Net Assets

Up

$449,483

Up $140,089 (+45%) from 2015

Liabilities

Down

$15,532

Down $15,113 (-49%) from 2015

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin90th percentile

Revenue

Up

$484,351

Up $384,868 (+387%) from 2015

Expenses

Up

$344,262

Up $313,617 (+1023%) from 2015

Net Income

Up

$140,089

Up $71,251 (+104%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth90th percentile

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

$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

2016

Assets$465,015
Liabilities$15,532
Net Assets$449,483
Open 2016 Filing

Operations Trend

Revenue Growth99th percentile

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$484,351
Expenses$344,262
Net Income$140,089
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$484,351
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-$387,702-
Accounts Receivable$340,039$77,313▼ $262,726
Total Assets$340,039$465,015▲ $124,976
Liabilities
Other Liabilities$20,992$7,845▼ $13,147
Accounts Payable and Accrued Expenses$9,653$7,687▼ $1,966
Total Liabilities$30,645$15,532▼ $15,113
Net Assets / Fund Balance
Unrestricted Net Assets$309,394$449,483▲ $140,089
Total Net Assets Fund Balance$309,394$449,483▲ $140,089
Total Liabilities and Net Assets / Fund Balance$340,039$465,015▲ $124,976
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
John MccloskeyGeneral ChairmanFT$149,143$25,559$174,702
Kevin DowningFinancial Secretary TreasuPT$9,159-$9,159
Keith PetrieExecutive Board-$939-$939
Richard PersaudExecutive Board-$917-$917
John KeatingExecutive Board-$592-$592
Rick PopplewellExecutive Board-$480-$480

Board Members and Trustees

NameTitle
Tony IannoneDirector of Railroad and W
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$388,050
Investment Income
$0
Other Revenue
$96,301
Change in Net Assets
$140,089

Audited Revenue Reconciliation

Revenue per Audited Statements
$484,351
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$484,351
Total Revenue per Form 990
$484,351
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$286,160
Other Expenses$58,102
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$186,789--$186,789
Other Employee Benefits$57,707--$57,707
Payroll Taxes$41,664--$41,664
Travel$33,903--$33,903
Fees for Services Accounting-$7,847-$7,847
Fees for Services Other-$3,841-$3,841
Office Expenses-$3,764-$3,764
Other Expenses$6,809$1,450-$1,450
Insurance-$388-$388
Conferences and Meetings-$100-$100
Total Functional Expenses$326,872$17,390$0$344,262

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$344,262
Total Expenses per Audited Statements$344,262
Total Expenses per Form 990$344,262
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
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$6,780
Deferred Per Capita Tax$1,065
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
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 NO 600, WASHINGTON, DC 20006

Signing Officer

Name
Kevin Downing
Title
Financial Secretary Treasurer
Phone
2026620854
Signed
2017-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Downing
Formed
2015
Legal Domicile
Dc
Voting Board Members
6
Independent Board Members
0
Employees
6
Volunteers
0

Preparer

Firm
Salter & Company LLC
Address
4600 EAST-WEST HIGHWAY SUITE 300, BETHESDA, MD 20814-3415
Preparer
Jeffrey W Lewis CPA
Phone
3018307400
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process remained consistent from the prior year.”

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, 2016.”

Raw XML Appendix386 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR OF RAILROAD AND W
IRS990/Form990PartVIISectionAGrp/TitleTxt1GENERAL CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2FINANCIAL SECRETARY TREASU
IRS990/Form990PartVIISectionAGrp/TitleTxt3EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE BOARD
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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, 2016.
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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/ExplanationTxt4THE PROCESS REMAINED CONSISTENT FROM THE PRIOR YEAR.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
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
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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/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0340039
IRS990/TotalAssetsEOYAmt0465015
IRS990/TotalAssetsGrp/BOYAmt0340039
IRS990/TotalAssetsGrp/EOYAmt0465015
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt017390
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0326872
IRS990/TotalFunctionalExpensesGrp/TotalAmt0344262
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt030645
IRS990/TotalLiabilitiesEOYAmt015532
IRS990/TotalLiabilitiesGrp/BOYAmt030645
IRS990/TotalLiabilitiesGrp/EOYAmt015532
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0309394
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0449483
IRS990/TotalOtherCompensationAmt025559
IRS990/TotalProgramServiceExpensesAmt0326872
IRS990/TotalProgramServiceRevenueAmt0388050
IRS990/TotalReportableCompFromOrgAmt0161230
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0484351
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0484351
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0340039
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0465015
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt033903
IRS990/TravelGrp/TotalAmt033903
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0309394
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0449483
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/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN DOWNING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL SECRETARY TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02026620854
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-14
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 NO 600
ReturnHeader/Filer/USAddress/CityNm0WASHINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DC
ReturnHeader/Filer/USAddress/ZIPCd020006
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0057E18E83C808AD49FBB6FE923941A2CEDFD84F8
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0057E18E83C808AD49FBB6FE923941A2CEDFD84F8
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0209.194.229.250
ReturnHeader/FilingSecurityInformation/IPDt02017-11-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm012:09:25
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0208078757
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SALTER & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04600 EAST-WEST HIGHWAY SUITE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BETHESDA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0208143415
ReturnHeader/PreparerPersonGrp/PhoneNum03018307400
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY W LEWIS CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-11-14T11:09:46-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$465,015
Liabilities
$15,532
Net assets
$449,483
Revenue
$484,351
Expenses
$344,262
Net income
$140,089
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.76$0.01$1.74$0.97$0.87$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.67$0.02$1.65$1.02$1.02$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.67$0.02$1.65$1.57$0.72$0.85
2021Detailed filing. Detailed filing data is available for this year.$0.81$0.01$0.80$0.55$0.36$0.19
2020Detailed filing. Detailed filing data is available for this year.$0.62$0.01$0.61$0.41$0.32$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.54$0.01$0.52$0.47$0.46$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.53$0.02$0.51$0.38$0.36$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.52$0.02$0.50$0.39$0.34$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.47$0.02$0.45$0.48$0.34$0.14
2015Summary only. Only limited summary data is available for this year.$0.34$0.03$0.31$0.10$0.03$0.07