Civic Intelligence

Southern Motor Carriers Association

EIN 58-0439170 • 501(c)6 • Peachtree City, GA

View Organization Page

Profile

Smc3 is the transportation industry standard for intelligent data, technology and education solutions through the integration of innovation, excellence, neutrality and community.

PO Box 2040Peachtree City, GA 30269

www.smc3.com

Siviq Scores

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

Liabilities / Assets

76th percentile

0.55x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)6 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.95x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)6 • $50M-$100M nonprofits • Source year 2024

Net Margin

31st percentile

0.2%

Higher net margin than 31% of similar nonprofits.

501(c)6 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

91st percentile

$703,130

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

$50M-$100M nonprofits • Source year 2024

Asset Growth

14th percentile

-3.9%

Faster asset growth than 14% of similar nonprofits.

501(c)6 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

10%

Faster revenue growth than 58% of similar nonprofits.

501(c)6 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$81,218,477

Down $3,276,318 (-3.9%) from 2023

Liabilities

Down

$44,992,921

Down $3,351,177 (-6.9%) from 2023

Net Assets

Up

$36,225,556

Up $74,859 (+0.2%) from 2023

Operations
Liabilities / Revenue83rd percentileNet Margin31st percentile

Revenue

Up

$47,145,427

Up $4,316,570 (+10%) from 2023

Expenses

Up

$47,070,568

Up $4,175,717 (+9.7%) from 2023

Net Income

Up

$74,859

Up $140,853 (+213%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

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

$100M$50M$0Assets 2011: $21,783,081Liabilities 2011: $732,407Net Assets 2011: $21,050,6742011Assets 2012: $26,183,693Liabilities 2012: $1,921,864Net Assets 2012: $24,261,8292012Assets 2013: $29,378,941Liabilities 2013: $1,667,495Net Assets 2013: $27,711,4462013Assets 2014: $32,353,185Liabilities 2014: $1,861,087Net Assets 2014: $30,492,0982014Assets 2015: $37,353,147Liabilities 2015: $13,546,374Net Assets 2015: $23,806,7732015Assets 2016: $36,255,023Liabilities 2016: $12,652,547Net Assets 2016: $23,602,4762016Assets 2017: $39,751,830Liabilities 2017: $14,839,764Net Assets 2017: $24,912,0662017Assets 2018: $41,903,348Liabilities 2018: $14,906,160Net Assets 2018: $26,997,1882018Assets 2019: $46,746,028Liabilities 2019: $15,676,714Net Assets 2019: $31,069,3142019Assets 2020: $91,300,362Liabilities 2020: $58,248,588Net Assets 2020: $33,051,7742020Assets 2021: $87,365,051Liabilities 2021: $51,982,799Net Assets 2021: $35,382,2522021Assets 2022: $86,041,369Liabilities 2022: $49,824,678Net Assets 2022: $36,216,6912022Assets 2023: $84,494,795Liabilities 2023: $48,344,098Net Assets 2023: $36,150,6972023Assets 2024: $81,218,477Liabilities 2024: $44,992,921Net Assets 2024: $36,225,5562024

Highlighted filing

2024

Assets$81,218,477
Liabilities$44,992,921
Net Assets$36,225,556
Open 2024 Filing

Operations Trend

Revenue Growth58th percentile

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

$60M$40M$20M$0-$20MExpenses 2011: $14,976,4642011Revenue 2012: $19,269,810Expenses 2012: $16,058,655Net Income 2012: $3,211,1552012Revenue 2013: $20,906,373Expenses 2013: $17,456,759Net Income 2013: $3,449,6142013Revenue 2014: $21,795,953Expenses 2014: $19,015,301Net Income 2014: $2,780,6522014Revenue 2015: $22,737,022Expenses 2015: $20,383,137Net Income 2015: $2,353,8852015Revenue 2016: $23,968,491Expenses 2016: $24,740,908Net Income 2016: -$772,4172016Revenue 2017: $27,207,362Expenses 2017: $26,008,515Net Income 2017: $1,198,8472017Revenue 2018: $30,561,358Expenses 2018: $27,837,032Net Income 2018: $2,724,3262018Revenue 2019: $32,358,614Expenses 2019: $29,406,199Net Income 2019: $2,952,4152019Revenue 2020: $33,659,277Expenses 2020: $31,676,817Net Income 2020: $1,982,4602020Revenue 2021: $35,375,343Expenses 2021: $33,044,865Net Income 2021: $2,330,4782021Revenue 2022: $38,534,922Expenses 2022: $37,700,483Net Income 2022: $834,4392022Revenue 2023: $42,828,857Expenses 2023: $42,894,851Net Income 2023: -$65,9942023Revenue 2024: $47,145,427Expenses 2024: $47,070,568Net Income 2024: $74,8592024

Highlighted filing

2024

Revenue$47,145,427
Expenses$47,070,568
Net Income$74,859
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$81,218,477
Liabilities
$44,992,921
Net assets
$36,225,556
Revenue
$47,145,427
Expenses
$47,070,568
Net income
$74,859
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$81.2$45.0$36.2$47.1$47.1$0.07
2023Detailed filing. Detailed filing data is available for this year.$84.5$48.3$36.2$42.8$42.9$0.07
2022Detailed filing. Detailed filing data is available for this year.$86.0$49.8$36.2$38.5$37.7$0.83
2021Detailed filing. Detailed filing data is available for this year.$87.4$52.0$35.4$35.4$33.0$2.33
2020Detailed filing. Detailed filing data is available for this year.$91.3$58.2$33.1$33.7$31.7$1.98
2019Detailed filing. Detailed filing data is available for this year.$46.7$15.7$31.1$32.4$29.4$2.95
2018Detailed filing. Detailed filing data is available for this year.$41.9$14.9$27.0$30.6$27.8$2.72
2017Detailed filing. Detailed filing data is available for this year.$39.8$14.8$24.9$27.2$26.0$1.20
2016Summary only. Only limited summary data is available for this year.$36.3$12.7$23.6$24.0$24.7$0.77
2015Detailed filing. Detailed filing data is available for this year.$37.4$13.5$23.8$22.7$20.4$2.35
2014Detailed filing. Detailed filing data is available for this year.$32.4$1.86$30.5$21.8$19.0$2.78
2013Summary only. Only limited summary data is available for this year.$29.4$1.67$27.7$20.9$17.5$3.45
2012Summary only. Only limited summary data is available for this year.$26.2$1.92$24.3$19.3$16.1$3.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.8$0.73$21.1$15.0
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 27, 2025
Return Version
2024v5.2
Gross Receipts
$48,196,411
Mission and Program Overview

Mission

Smc3 is the transportation industry standard for intelligent data, technology and education solutions through the integration of innovation, excellence, neutrality and community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$37,962,828$35,791,069▼ $2,171,759
Investments Program Related$25,900,000$22,200,000▼ $3,700,000
Intangible Assets$7,438,487$8,886,684▲ $1,448,197
Cash and Non-Interest-Bearing Accounts$1,415,529$4,393,412▲ $2,977,883
Accounts Receivable$4,951,588$3,975,575▼ $976,013
Prepaid Expenses and Deferred Charges$2,805,076$3,060,023▲ $254,947
Savings and Temporary Cash Investments$2,306,236$1,643,091▼ $663,145
Total Assets$84,494,795$81,218,477▼ $3,276,318
Other Assets Total$1,715,051$1,268,623▼ $446,428
Liabilities
Mortgage Notes Payable Secured by Investment Property$25,900,000$22,200,000▼ $3,700,000
Deferred Revenue$17,898,994$18,909,917▲ $1,010,923
Accounts Payable and Accrued Expenses$2,735,013$2,491,881▼ $243,132
Other Liabilities$1,810,091$1,391,123▼ $418,968
Total Liabilities$48,344,098$44,992,921▼ $3,351,177
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$36,150,697$36,225,556▲ $74,859
Total Net Assets Fund Balance$36,150,697$36,225,556▲ $74,859
Total Liabilities and Net Assets / Fund Balance$84,494,795$81,218,477▼ $3,276,318

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$27,168,570$8,892,801$36,061,371
Equipment$4,690,529$8,044,767$12,735,296
Other Land Buildings$602,270$2,609,114$3,211,384
Leasehold Improvements$588,871$2,392,272$2,981,143
Land$2,740,829-$2,740,829
Investment Program Related Org$22,200,000--
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrew C SlusherCEOFT$428,861$274,269$703,130
Thomas W MonheimCFOFT$306,917$189,982$496,899
David KnightCIOFT$289,886$190,605$480,491
Brian R ThompsonCDOFT$278,750$168,319$447,069
David WalkerCCOFT$264,043$170,536$434,579
Kevin SpringerVP, SalesFT$277,626$112,910$390,536
William ShultsVP, Cost Intelligence SystemsFT$255,832$106,365$362,197
Beth MalikSr. Director, MarketingFT$218,457$93,045$311,502
Melynda MclandsboroughVP, Product Development & DeliveryFT$237,307$71,443$308,750
Ruth ReynoldsChroFT$226,547$82,107$308,654
Jeffrey RoysterSr. Director, Business DevelopmentFT$235,922$63,647$299,569
Greg WestDirector-$15,000-$15,000
Mark W DavisDirector-$15,000-$15,000
Rob W Estes JrDirector-$15,000-$15,000
THOMAS J O'CONNOR IIIChairman/director-$15,000-$15,000
Joseph TomaselloDirector-$12,500-$12,500
Renee KrugVice Chairman/director-$12,500-$12,500
Willburn Pricket IiiDirector-$12,500-$12,500
Darrel HarrisDirector-$10,000-$10,000
Geoffrey H MuessigDirector (from 05/24)-$10,000-$10,000
Joseph KnipleDirector (from 05/24)-$10,000-$10,000

Board Members and Trustees

NameTitle
Danny LoeDirector (thru 06/24)
Tim StoryTreasurer/director

Highest Paid Contractors

ContractorServicesLocationCompensation
Ivs TechnologiesProgramming Consulting Services8750 SAWGRASS WAY, Duluth, GA 30097$939,226
Broadmoor Hotel INCConnections 2025 Conference Services1 LAKE AVENUE, Colorado Springs, CO 80906$874,111
Inspire Event Technologies LLCConference Av Rental/services160 BUD MIL DRIVE, Buffalo, NY 14206$424,266
Renaissance Atlanta Waverly Hotel & ConvJump Start 2024 Conference Services2450 GALLERIA PKWY SE, Atlanta, GA 30339$417,233
Greymine INCProgramming Consulting Services13799 PARK BLVD BOX 176, Seminole, FL 33776-3402$354,441
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$46,426,643
Investment Income
$86,136
Other Revenue
$632,648
Change in Net Assets
$74,859

Audited Revenue Reconciliation

Revenue per Audited Statements
$47,145,427
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-340
Total Revenue per Audited Statements
$47,145,087
Total Revenue per Form 990
$47,145,427
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$28,709,419
Other Expenses$18,361,149
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$19,889,454
Depreciation Depletion---$5,896,824
Information Technology---$4,156,549
Other Employee Benefits---$3,069,679
Current Officers, Directors, Trustees, and Key Employees---$2,998,321
Conferences and Meetings---$2,696,396
Payroll Taxes---$1,535,475
Fees for Services Other---$1,395,776
Office Expenses---$1,290,886
Pension Plan Contributions---$1,216,490
Advertising---$1,011,887
Occupancy---$843,949
Travel---$550,410
Insurance---$254,350
Fees for Services Legal---$163,634
Fees for Services Accounting---$69,200
Interest---$51,307
Other Expenses---$-20,019
Total Functional Expenses$0$0$0$47,070,568

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$47,070,568
Expenses per Audited Statements$47,070,228
Total Expenses per Audited Statements$47,070,228
Expenses Not Reported on Financial Statements$340
Other Expense Adjustments$340
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
Finance Lease Obligations$1,097,998
Operating Lease Obligations$201,329
Security Deposits - Tenants$61,056
Advance Deposits - Members$30,740
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
Yes
Other officer compensation reviewed
Yes
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 1A

“The board of directors has established an executive committee, consisting of the current chairman, the most recent previous chairman, the vice-chairman and the treasurer. All are voting members of the board. The executive committee, per the organization's bylaws, shall have such authority as the board of directors may from time to time delegate to it.”

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

“The form 990 is reviewed by the president/ceo, accounting manager, and cfo prior to filing with the irs.”

Form 990, Part VI, Section B, Line 15

“Southern motor carriers association, inc. (smc3) utilizes compensation surveys to determine salaries for all positions in the company. The board of directors approves the ceo's salary, annual increase, and yearly bonus. The president/ceo provides a recommendation for the base salary and annual increases for the senior vice president position and seeks approval from the board of directors. The executive board committee, at their january meeting, authorizes a pool of money to be distributed as a bonus amongst the senior leadership staff. It is at the sole discretion of the ceo as to how the funds are distributed based upon performance and other factors.”

Form 990, Part VI, Section C, Line 19

“These documents are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Southern Motor Carriers Association
EIN
58-0439170
Phone
7704865800
Address
PO BOX 2040, PEACHTREE CITY, GA 30269

Signing Officer

Name
Andrew C Slusher
Title
President/CEO
Phone
7704865800
Signed
2025-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrew C Slusher
Formed
1935
Legal Domicile
Ga
Voting Board Members
11
Independent Board Members
11
Employees
220
Volunteers
0

Preparer

Firm
Cherry Bekaert Advisory LLC
Address
1075 PEACHTREE STREET NE SUITE 1600, ATLANTA, GA 30309
Preparer
Melanie Mcpeak
Phone
4042090954
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The association is exempt from income taxes under internal revenue code section 501(c)(6), and, therefore, no provision for income taxes has been made in the accompanying financial statements. The association has evaluated the effect of u.s. Gaap guidance on accounting for uncertainty in income taxes and believes it continues to satisfy the requirements of tax-exempt organizations and, therefore, had no uncertain income tax positions at december 31, 2024.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Miscellaneous expenses reallocated to part ix -340.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Miscellaneous expenses reallocated from part viii 340.”

Raw XML AppendixShowing 400 of 746 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.

Path#Value
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IRS990/ActivityOrMissionDesc0SMC3 IS THE TRANSPORTATION INDUSTRY STANDARD FOR INTELLIGENT DATA, TECHNOLOGY AND EDUCATION SOLUTIONS THROUGH THE INTEGRATION OF INNOVATION, EXCELLENCE, NEUTRALITY AND COMMUNITY.
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IRS990/Form990PartVIISectionAGrp/PersonNm1RENEE KRUG
IRS990/Form990PartVIISectionAGrp/PersonNm2TIM STORY
IRS990/Form990PartVIISectionAGrp/PersonNm3MARK W DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm4ROB W ESTES JR
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IRS990/Form990PartVIISectionAGrp/PersonNm13THOMAS W MONHEIM
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IRS990/Form990PartVIISectionAGrp/PersonNm16BRIAN R THOMPSON
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIRMAN/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR (FROM 05/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR (THRU 06/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR (FROM 05/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt15CHRO
IRS990/Form990PartVIISectionAGrp/TitleTxt16CDO
IRS990/Form990PartVIISectionAGrp/TitleTxt17CCO
IRS990/Form990PartVIISectionAGrp/TitleTxt18SR. DIRECTOR, MARKETING
IRS990/Form990PartVIISectionAGrp/TitleTxt19VP, PRODUCT DEVELOPMENT & DELIVERY
IRS990/Form990PartVIISectionAGrp/TitleTxt20SR. DIRECTOR, BUSINESS DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt21VP, COST INTELLIGENCE SYSTEMS
IRS990/Form990PartVIISectionAGrp/TitleTxt22VP, SALES
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IRS990/MissionDesc0SMC3 IS THE TRANSPORTATION INDUSTRY STANDARD FOR INTELLIGENT DATA, TECHNOLOGY AND EDUCATION SOLUTIONS THROUGH THE INTEGRATION OF INNOVATION, EXCELLENCE, NEUTRALITY AND COMMUNITY.
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IRS990/ProgramServiceRevenueGrp/Desc0TECHNOLOGY PRODUCTS & SERVICES
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IRS990/ProgSrvcAccomActy2Grp/Desc0FACILITATING ASSOCIATION ACTIVITIES AND POSITION INTERACTION AMONG MEMBERS IN THE INDUSTRY OF TRANSPORTATION OF PROPERTY AND SUPPORTING THE INDUSTRY BY CARRYING OUT THE PURPOSES AND FUNCTIONS OF THE ORGANIZATION STATED IN THE ORGANIZATIONAL MISSION.
IRS990/ProgSrvcAccomActy3Grp/Desc0DELIVERY OF EDUCATIONAL AND CONFERENCE ACTIVITIES TO ENCOURAGE BETTER UNDERSTANDING OF THE VARIOUS TYPES OF ORGANIZATIONS INVOLVED IN THE TRANSPORTATION OF PROPERTY AND CURRENT TRENDS IN THE INDUSTRY REGARDING REGULATIONS, BEST PRACTICES, ETC. FUNDED PARTLY BY PARTICIPANTS' REGISTRATION FEES.
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