Civic Intelligence

Smocking Arts Guild of America

EIN 58-1393264 • 501(c)3 • Chattanooga, TN

Profile

To establish high standards of quality workmanship and to further education in and appreciation of smocking art and other associated handiwork through education and communication

3712 Ringgold RdChattanooga, TN 37412

www.smocking.org

Siviq Scores

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

Liabilities / Assets

78th percentile

0.08x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.17x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

65th percentile

11%

Higher net margin than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

40th percentile

-10%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

50th percentile

-2.5%

Faster revenue growth than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets78th percentile

Assets

Down

$486,884

Down $54,682 (-10%) from 2023

Liabilities

Down

$40,379

Down $82,106 (-67%) from 2023

Net Assets

Up

$446,505

Up $27,424 (+6.5%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin65th percentile

Revenue

Down

$244,363

Down $6,239 (-2.5%) from 2023

Expenses

Down

$216,939

Down $11,033 (-4.8%) from 2023

Net Income

Up

$27,424

Up $4,794 (+21%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth40th percentile

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

$600K$400K$200K$0Assets 2010: $235,632Liabilities 2010: $14,598Net Assets 2010: $221,0342010Assets 2011: $230,814Liabilities 2011: $14,031Net Assets 2011: $216,7832011Assets 2012: $253,104Liabilities 2012: $60,077Net Assets 2012: $193,0272012Assets 2013: $234,148Liabilities 2013: $37,246Net Assets 2013: $196,9022013Assets 2014: $239,945Liabilities 2014: $36,502Net Assets 2014: $203,4432014Assets 2015: $283,124Liabilities 2015: $32,313Net Assets 2015: $250,8112015Assets 2016: $343,668Liabilities 2016: $40,243Net Assets 2016: $303,4252016Assets 2017: $350,547Liabilities 2017: $35,726Net Assets 2017: $314,8212017Assets 2018: $383,970Liabilities 2018: $36,048Net Assets 2018: $347,9222018Assets 2019: $381,588Liabilities 2019: $32,655Net Assets 2019: $348,9332019Assets 2020: $390,540Liabilities 2020: $42,520Net Assets 2020: $348,0202020Assets 2021: $424,672Liabilities 2021: $43,510Net Assets 2021: $381,1622021Assets 2022: $477,950Liabilities 2022: $81,499Net Assets 2022: $396,4512022Assets 2023: $541,566Liabilities 2023: $122,485Net Assets 2023: $419,0812023Assets 2024: $486,884Liabilities 2024: $40,379Net Assets 2024: $446,5052024

Highlighted filing

2024

Assets$486,884
Liabilities$40,379
Net Assets$446,505
Open 2024 Filing

Operations Trend

Revenue Growth50th percentile

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

$300K$200K$100K$0-$100KExpenses 2010: $195,1622010Revenue 2011: $181,156Expenses 2011: $185,407Net Income 2011: -$4,2512011Expenses 2012: $233,4492012Revenue 2013: $227,431Expenses 2013: $223,556Net Income 2013: $3,8752013Revenue 2014: $203,821Expenses 2014: $197,280Net Income 2014: $6,5412014Revenue 2015: $194,463Expenses 2015: $147,095Net Income 2015: $47,3682015Revenue 2016: $218,176Expenses 2016: $165,562Net Income 2016: $52,6142016Revenue 2017: $144,089Expenses 2017: $132,694Net Income 2017: $11,3952017Revenue 2018: $180,489Expenses 2018: $147,388Net Income 2018: $33,1012018Revenue 2019: $202,771Expenses 2019: $201,759Net Income 2019: $1,0122019Revenue 2020: $67,357Expenses 2020: $68,270Net Income 2020: -$9132020Revenue 2021: $161,539Expenses 2021: $128,397Net Income 2021: $33,1422021Revenue 2022: $191,528Expenses 2022: $176,029Net Income 2022: $15,4992022Revenue 2023: $250,602Expenses 2023: $227,972Net Income 2023: $22,6302023Revenue 2024: $244,363Expenses 2024: $216,939Net Income 2024: $27,4242024

Highlighted filing

2024

Revenue$244,363
Expenses$216,939
Net Income$27,424
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$486,884
Liabilities
$40,379
Net assets
$446,505
Revenue
$244,363
Expenses
$216,939
Net income
$27,424
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.87$0.40$4.47$2.44$2.17$0.27
2023Detailed filing. Detailed filing data is available for this year.$5.42$1.22$4.19$2.51$2.28$0.23
2022Detailed filing. Detailed filing data is available for this year.$4.78$0.81$3.96$1.92$1.76$0.15
2021Detailed filing. Detailed filing data is available for this year.$4.25$0.44$3.81$1.62$1.28$0.33
2020Detailed filing. Detailed filing data is available for this year.$3.91$0.43$3.48$0.67$0.68$0.01
2019Detailed filing. Detailed filing data is available for this year.$3.82$0.33$3.49$2.03$2.02$0.01
2018Detailed filing. Detailed filing data is available for this year.$3.84$0.36$3.48$1.80$1.47$0.33
2017Detailed filing. Detailed filing data is available for this year.$3.51$0.36$3.15$1.44$1.33$0.11
2016Detailed filing. Detailed filing data is available for this year.$3.44$0.40$3.03$2.18$1.66$0.53
2015Detailed filing. Detailed filing data is available for this year.$2.83$0.32$2.51$1.94$1.47$0.47
2014Detailed filing. Detailed filing data is available for this year.$2.40$0.37$2.03$2.04$1.97$0.07
2013Detailed filing. Detailed filing data is available for this year.$2.34$0.37$1.97$2.27$2.24$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.53$0.60$1.93$2.33
2011Summary only. Only limited summary data is available for this year.$2.31$0.14$2.17$1.81$1.85$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$0.15$2.21$1.95
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.1
Gross Receipts
$244,363
Mission and Program Overview

Mission

To establish high standards of quality workmanship and to further education

To promote the use of smocking art

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$262,400$419,436▲ $157,036
Cash and Non-Interest-Bearing Accounts$262,661$65,564▼ $197,097
Prepaid Expenses and Deferred Charges$15,765$1,509▼ $14,256
Accounts Receivable$740$375▼ $365
Total Assets$541,566$486,884▼ $54,682
Liabilities
Deferred Revenue$39,661$32,689▼ $6,972
Accounts Payable and Accrued Expenses$82,824$7,690▼ $75,134
Total Liabilities$122,485$40,379▼ $82,106
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$419,081$446,505▲ $27,424
Total Net Assets Fund Balance$419,081$446,505▲ $27,424
Total Liabilities and Net Assets / Fund Balance$541,566$486,884▼ $54,682
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Ellen KuliePresident
Lori GluckVice President, Membership
Laura SencabuaghVice President, Operations
Charlotte MciverRegion Five Rep
Helen LivelyRegion Four Rep
Kathryn Oates-daceyRegion One Rep
Beth SartoriRegion Three Rep
Sandra McavoyRegion Two Rep
Carolyn DaltonSecretary
Donna DvorschockTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$64,055
Program Service Revenue
$166,987
Investment Income
$13,321
Other Revenue
$0
Change in Net Assets
$27,424

Audited Revenue Reconciliation

Revenue per Audited Statements
$244,363
Total Revenue per Audited Statements
$244,363
Total Revenue per Form 990
$244,363
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$216,939
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$135,228$0$0$135,228
Other Expenses$4,568$0$0$4,568
Office Expenses$0$4,017$0$4,017
Fees for Services Accounting$0$3,750$0$3,750
All Other Expenses$1,455$0$0$1,455
Total Functional Expenses$209,172$7,767$0$216,939

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$216,939
Total Expenses per Audited Statements$216,939
Total Expenses per Form 990$216,939
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Smocking Arts Guild of America
EIN
58-1393264
Phone
8553507242
Address
3712 RINGGOLD RD, CHATTANOOGA, TN 37412

Signing Officer

Name
Donna Dvorshock
Title
Treasurer
Phone
8553507242
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ellen Kulie
Formed
1979
Legal Domicile
Tn
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
0

Preparer

Firm
Alana R Williams CPA
Address
66 Banyon Ln, Springboro, OH 45066
Preparer
Alana R Williams CPA MBA
Phone
9379023608
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“The treasurer in her capacity as chief fiscal officer assists in the form 990 preparation as requested by the cpa firm. A copy is made available for all board members to review whenever the final draft is prepared and made available by the treasurer.”

Pt VI, Line 6

“The organization has members”

Pt VI, Line 7A

“The members of the organization vote appoint governing members”

Pt VI, Line 7B

“All governance decisions are based on by-laws and all changes to by-laws must be approved by the membership at the annual meeting”

Raw XML AppendixShowing 400 of 415 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/ProgramServiceRevenueGrp/BusinessCd2812900
IRS990/ProgramServiceRevenueGrp/BusinessCd3812900
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATION
IRS990/ProgramServiceRevenueGrp/Desc1NATIONAL CONVENTION
IRS990/ProgramServiceRevenueGrp/Desc2DONATION
IRS990/ProgramServiceRevenueGrp/Desc3SAGA MERCHANDISE
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt016491
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1130780
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt216773
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32943
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt065105
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt07732
IRS990/PYOtherExpensesAmt0227972
IRS990/PYProgramServiceRevenueAmt0177765
IRS990/PYRevenuesLessExpensesAmt022630
IRS990/PYTotalExpensesAmt0227972
IRS990/PYTotalRevenueAmt0250602
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt027424
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0244363
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0262400
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0419436
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt080828
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt076091
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt080769
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt074505
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt062526
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0374719
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt013321
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt07732
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0100
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0745
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01187
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt023085
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0150214
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0166779
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0110659
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt086289
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt03644
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0517585
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt013321
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt07732
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0100
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0745
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01187
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt023085
IRS990ScheduleA/InvestmentIncomeCYPct00.02520
IRS990ScheduleA/InvestmentIncomePYPct00.01250
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.97480
IRS990ScheduleA/PublicSupportPY509Pct00.98750
IRS990ScheduleA/PublicSupportTotal509Amt0892304
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0231042
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0242870
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0191428
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0160794
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt066170
IRS990ScheduleA/Total509Grp/TotalAmt0892304
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0915389
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0216939
IRS990ScheduleD/RevenueSubtotalAmt0244363
IRS990ScheduleD/TotalExpensesPerForm990Amt0216939
IRS990ScheduleD/TotalRevenuePerForm990Amt0244363
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0244363
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0216939
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER IN HER CAPACITY AS CHIEF FISCAL OFFICER ASSISTS IN THE FORM 990 PREPARATION AS REQUESTED BY THE CPA FIRM. A COPY IS MADE AVAILABLE FOR ALL BOARD MEMBERS TO REVIEW WHENEVER THE FINAL DRAFT IS PREPARED AND MADE AVAILABLE BY THE TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS OF THE ORGANIZATION VOTE APPOINT GOVERNING MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNANCE DECISIONS ARE BASED ON BY-LAWS AND ALL CHANGES TO BY-LAWS MUST BE APPROVED BY THE MEMBERSHIP AT THE ANNUAL MEETING
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 7b
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0541566
IRS990/TotalAssetsEOYAmt0486884
IRS990/TotalAssetsGrp/BOYAmt0541566
IRS990/TotalAssetsGrp/EOYAmt0486884
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt064055
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07767
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0209172
IRS990/TotalFunctionalExpensesGrp/TotalAmt0216939
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0122485
IRS990/TotalLiabilitiesEOYAmt040379
IRS990/TotalLiabilitiesGrp/BOYAmt0122485
IRS990/TotalLiabilitiesGrp/EOYAmt040379
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0419081
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0446505
IRS990/TotalProgramServiceExpensesAmt0209172
IRS990/TotalProgramServiceRevenueAmt0166987
IRS990/TotalRevenueGrp/ExclusionAmt013321
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0166987
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0244363
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0541566
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0486884
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0731 MIDDLESEX RD
IRS990/USAddress/CityNm0GROSSE POINTE
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048230
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0www.smocking.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DONNA DVORSHOCK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08553507242
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMOCKING ARTS GUILD OF AMERICA
ReturnHeader/Filer/BusinessNameControlTxt0SMOC
ReturnHeader/Filer/EIN0581393264
ReturnHeader/Filer/PhoneNum08553507242
ReturnHeader/Filer/USAddress/AddressLine1Txt03712 RINGGOLD RD
ReturnHeader/Filer/USAddress/CityNm0CHATTANOOGA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037412
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true

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