Civic Intelligence

Smart Lu 555

990 • Fiscal year 2016 • EIN 62-1569745

Jan 01, 2016 to Dec 31, 2016 • Filed on Apr 29, 2017

Organization ProfileN/A
P O Box 26077Knoxville, TN 37912

(256) 424-2941

Siviq Scores

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

Liabilities / Assets

91st percentile

0.19x

Higher debt load relative to assets than 91% of similar nonprofits.

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

Liabilities / Revenue

91st percentile

0.14x

Higher debt load relative to revenue than 91% of similar nonprofits.

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

Net Margin

39th percentile

-0.1%

Higher net margin than 39% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

83rd percentile

21%

Faster asset growth than 83% of similar nonprofits.

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

Revenue Growth

47th percentile

0.5%

Faster revenue growth than 47% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$210,493

Up $37,166 (+21%) from 2015

Net Assets

Down

$170,930

Down $624 (-0.4%) from 2015

Liabilities

Up

$39,563

Up $37,790 (+2131%) from 2015

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin39th percentile

Revenue

Up

$276,754

Up $1,421 (+0.5%) from 2015

Expenses

Up

$276,978

Up $13,247 (+5.0%) from 2015

Net Income

Down

-$224

Down $11,826 (-102%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth83rd percentile

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

$300K$200K$100K$0Assets 2011: $18,610Liabilities 2011: $0Net Assets 2011: $18,6102011Assets 2012: $37,857Liabilities 2012: $0Net Assets 2012: $37,8572012Assets 2014: $162,925Liabilities 2014: $1,634Net Assets 2014: $161,2912014Assets 2015: $173,327Liabilities 2015: $1,773Net Assets 2015: $171,5542015Assets 2016: $210,493Liabilities 2016: $39,563Net Assets 2016: $170,9302016Assets 2017: $201,173Liabilities 2017: $34,238Net Assets 2017: $166,9352017Assets 2018: $191,081Liabilities 2018: $25,737Net Assets 2018: $165,3442018Assets 2019: $167,640Liabilities 2019: $19,388Net Assets 2019: $148,2522019Assets 2020: $169,600Liabilities 2020: $12,805Net Assets 2020: $156,7952020Assets 2021: $142,135Liabilities 2021: $940Net Assets 2021: $141,1952021Assets 2022: $142,721Liabilities 2022: $0Net Assets 2022: $142,7212022Assets 2023: $136,529Liabilities 2023: $304Net Assets 2023: $136,2252023Assets 2024: $131,211Liabilities 2024: $0Net Assets 2024: $131,2112024Assets 2025: $145,019Liabilities 2025: $1,579Net Assets 2025: $143,4402025

Highlighted filing

2016

Assets$210,493
Liabilities$39,563
Net Assets$170,930
Open 2016 Filing

Operations Trend

Revenue Growth47th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $202,618Expenses 2011: $245,250Net Income 2011: -$42,6322011Revenue 2012: $270,365Expenses 2012: $251,118Net Income 2012: $19,2472012Revenue 2014: $247,726Expenses 2014: $253,262Net Income 2014: -$5,5362014Revenue 2015: $275,333Expenses 2015: $263,731Net Income 2015: $11,6022015Revenue 2016: $276,754Expenses 2016: $276,978Net Income 2016: -$2242016Revenue 2017: $301,499Expenses 2017: $305,494Net Income 2017: -$3,9952017Revenue 2018: $304,529Expenses 2018: $306,120Net Income 2018: -$1,5912018Revenue 2019: $275,772Expenses 2019: $292,864Net Income 2019: -$17,0922019Revenue 2020: $252,582Expenses 2020: $244,039Net Income 2020: $8,5432020Revenue 2021: $275,077Expenses 2021: $284,587Net Income 2021: -$9,5102021Revenue 2022: $299,704Expenses 2022: $273,222Net Income 2022: $26,4822022Revenue 2023: $287,424Expenses 2023: $289,295Net Income 2023: -$1,8712023Revenue 2024: $285,709Expenses 2024: $290,723Net Income 2024: -$5,0142024Revenue 2025: $344,309Expenses 2025: $332,080Net Income 2025: $12,2292025

Highlighted filing

2016

Revenue$276,754
Expenses$276,978
Net Income-$224
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Apr 29, 2017
Return Version
2016v3.0
Gross Receipts
$276,754
Mission and Program Overview

Mission

Support and representation of members in their

Support and representation of members in their workplace by providing labor contracts and grievances negotiations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$171,554$170,930▼ $624
Cash and Non-Interest-Bearing Accounts$170,802$168,810▼ $1,992
Land, Buildings, and Equipment, Net$2,400$41,558▲ $39,158
Investments in Publicly Traded Securities$125$125→ $0
Total Assets$173,327$210,493▲ $37,166
Liabilities
Mortgage Notes Payable Secured by Investment Property-$37,626-
Accounts Payable and Accrued Expenses$1,773$1,937▲ $164
Total Liabilities$1,773$39,563▲ $37,790
Net Assets / Fund Balance
Total Net Assets Fund Balance$171,554$170,930▼ $624
Total Liabilities and Net Assets / Fund Balance$173,327$210,493▲ $37,166

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$41,558-$41,558
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Bobby DavisBus MgrFT$63,103$63,103
Tina OtingerExecutive Board Trustee-$3,049$3,049
Dean BakerExecutive board Trustee-$1,094$1,094
Eugene OxendinePresident-$1,002$1,002
Terry StaleyExecutive Board Trustee-$768$768
James KilgoreTrustee-$675$675
Josh OtingerRec Sec-$660$660
Paul PlattVice President-$532$532
Patricia CollierTrustee-$491$491
Robert CoxExecutive Board Trustee-$272$272
Bryant MartinExecutive Board Trustee-$150$150

Board Members and Trustees

NameTitle
Chris ShelbyTrustee
David McmichaelTrustee
Eric DavisConductor
Lettie SpearsWarden
Revenue and Support

Revenue Composition

Contributions and Grants
$276,665
Program Service Revenue
$0
Investment Income
$89
Other Revenue
$0
Change in Net Assets
$-224

Audited Revenue Reconciliation

Revenue per Audited Statements
$278,890
Revenue Not Reported on Financial Statements
$-2,136
Other Revenue Adjustments
$-2,136
Total Revenue per Audited Statements
$278,890
Total Revenue per Form 990
$276,754
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$171,343
Salaries, Compensation, and Employee Benefits$105,635
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---$65,297
Travel---$20,747
Pension Plan Contributions---$12,881
Other Employee Benefits---$11,976
Office Expenses---$9,278
Payroll Taxes---$7,773
Other Salaries and Wages---$7,708
Fees for Services Accounting---$2,485
Occupancy---$1,739
Other Expenses---$821
Advertising---$500
Interest---$399
Conferences and Meetings---$125
Total Functional Expenses$0$0$0$276,978

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$276,978
Expenses per Audited Statements$271,550
Total Expenses per Audited Statements$271,550
Expenses Not Reported on Financial Statements$5,428
Other Expense Adjustments$5,428
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
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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
Filing and Contact Details

Filer

Filer Name
Smart Lu 555
EIN
62-1569745
Phone
2564242941
Address
P O BOX 26077, KNOXVILLE, TN 37912

Signing Officer

Name
Bobby Davis
Title
Bus Mgr
Phone
2564242941
Signed
2017-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bobby Davis
Formed
1994
Legal Domicile
Tn
Voting Board Members
667
Independent Board Members
0
Employees
13
Volunteers
0

Preparer

Firm
Farmer and Farmer Cpas
Address
147 MTCS DR, MURFREESBORO, TN 37129-1525
Preparer
Paula M Farmer
Phone
6158952482
Supplemental Narrative

Additional Explanations

Pt VI, Line 4

“The parent organization changed its name from Sheet Metal Workers International Association (SMWIA) as a result of a merger with the United Transportation Union (UTU) forming the International Association of Sheet Metal, Air, Rail and Transportation Workers (SMART). As a result of this merger the parent organization increased the number of General Vice Presidents from eleven (11) to seventeen (17).”

Pt VI, Line 6

“The organization has 670 members. Membership isopen to all sheet metal, air, rail and transportation workers. Members pay dues to the organization. Officers are elected by the members from the general membership. There are no stockholders in this organization.”

Pt VI, Line 7A

“Officers are elected from the general membership.”

Pt VI, Line 7B

“All decisions of the governing body are presented at the meetings of the general membership.”

Pt VI, Line 8A

“Minutes are kept at all meetings.”

Pt VI, Line 8B

“Minutes are kept at all executive board meetings.”

Pt VI, Line 11B

“The Business Mgr and the President review the return that is prepared by a non member paid preparer, CPA, prior to signing and submitting the tax return to the IRS.”

Pt VI, Line 19

“The governing documents and conflict of interest policy of the organization are not open for public inspection. They are available for the review by all members at the member meetings held regularly thoughout the year. The financial statements are available to the general public via the LM-2 report filed annually with the Office of Labor Management.”

Financial Statement Notes

Pt XI, Line 4B

“The union's audited financial statements have a year end of September 30. The total revenue for the period from October 1, 2015 to September 30, 2016 was $278,801. The $2,136 difference is a timing difference due to the difference in periods of time constituting the year.”

Pt XII, Line 4B

“The union's audited financial statements have a year end of September 30. The total expenses for the period from October 1, 2015 to September 30, 2016 were $271,550. The $5,428 difference is a timing difference due to the difference in periods of time constituting the year.”

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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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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0171554
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0170930
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/DuesAssessmentsAmt0276665
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt05428
IRS990ScheduleD/ExpensesSubtotalAmt0271550
IRS990ScheduleD/OtherExpensesNotIncludedAmt05428
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt041558
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt041558
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-2136
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-2136
IRS990ScheduleD/RevenueSubtotalAmt0278890
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The union's audited financial statements have a year end of September 30. The total revenue for the period from October 1, 2015 to September 30, 2016 was $278,801. The $2,136 difference is a timing difference due to the difference in periods of time constituting the year.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The union's audited financial statements have a year end of September 30. The total expenses for the period from October 1, 2015 to September 30, 2016 were $271,550. The $5,428 difference is a timing difference due to the difference in periods of time constituting the year.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XI, Line 4b
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XII, Line 4b
IRS990ScheduleD/TotalBookValueLandBuildingsAmt041558
IRS990ScheduleD/TotalExpensesPerForm990Amt0276978
IRS990ScheduleD/TotalRevenuePerForm990Amt0276754
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0278890
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0271550
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The parent organization changed its name from Sheet Metal Workers International Association (SMWIA) as a result of a merger with the United Transportation Union (UTU) forming the International Association of Sheet Metal, Air, Rail and Transportation Workers (SMART). As a result of this merger the parent organization increased the number of General Vice Presidents from eleven (11) to seventeen (17).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization has 670 members. Membership isopen to all sheet metal, air, rail and transportation workers. Members pay dues to the organization. Officers are elected by the members from the general membership. There are no stockholders in this organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Officers are elected from the general membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All decisions of the governing body are presented at the meetings of the general membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Minutes are kept at all meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Minutes are kept at all executive board meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Business Mgr and the President review the return that is prepared by a non member paid preparer, CPA, prior to signing and submitting the tax return to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The governing documents and conflict of interest policy of the organization are not open for public inspection. They are available for the review by all members at the member meetings held regularly thoughout the year. The financial statements are available to the general public via the LM-2 report filed annually with the Office of Labor Management.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0173327
IRS990/TotalAssetsEOYAmt0210493
IRS990/TotalAssetsGrp/BOYAmt0173327
IRS990/TotalAssetsGrp/EOYAmt0210493
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0276665
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/TotalAmt0276978
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01773
IRS990/TotalLiabilitiesEOYAmt039563
IRS990/TotalLiabilitiesGrp/BOYAmt01773
IRS990/TotalLiabilitiesGrp/EOYAmt039563
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0171554
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0170930
IRS990/TotalReportableCompFromOrgAmt071796
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt089
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0276754
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0173327
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0210493
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt020747
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt02786 Butler Rd
IRS990/USAddress/CityNm0New Market
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd035761
IRS990/VotingMembersGoverningBodyCnt0667
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BOBBY DAVIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUS MGR
ReturnHeader/BusinessOfficerGrp/PhoneNum02564242941
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-04-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMART LU 555
ReturnHeader/Filer/BusinessNameControlTxt0SMAR
ReturnHeader/Filer/EIN0621569745
ReturnHeader/Filer/PhoneNum02564242941
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 26077
ReturnHeader/Filer/USAddress/CityNm0KNOXVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037912
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId09889D099EB186C45531B979BB2E9268C19F6495C
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09889D099EB186C45531B979BB2E9268C19F6495C
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0162.233.231.65
ReturnHeader/FilingSecurityInformation/IPDt02017-05-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm011:59:54
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FARMER AND FARMER CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0147 MTCS DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MURFREESBORO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0371291525
ReturnHeader/PreparerPersonGrp/PhoneNum06158952482
ReturnHeader/PreparerPersonGrp/PreparationDt02017-05-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAULA M FARMER
ReturnHeader/ReturnTs02017-05-10T12:00:06-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$210,493
Liabilities
$39,563
Net assets
$170,930
Revenue
$276,754
Expenses
$276,978
Net income
-$224
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.45$0.02$1.43$3.44$3.32$0.12
2024Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.31$2.86$2.91$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.37$0.00$1.36$2.87$2.89$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.43$0.00$1.43$3.00$2.73$0.26
2021Detailed filing. Detailed filing data is available for this year.$1.42$0.01$1.41$2.75$2.85$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.70$0.13$1.57$2.53$2.44$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.68$0.19$1.48$2.76$2.93$0.17
2018Detailed filing. Detailed filing data is available for this year.$1.91$0.26$1.65$3.05$3.06$0.02
2017Detailed filing. Detailed filing data is available for this year.$2.01$0.34$1.67$3.01$3.05$0.04
2016Detailed filing. Detailed filing data is available for this year.$2.10$0.40$1.71$2.77$2.77$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.73$0.02$1.72$2.75$2.64$0.12
2014Summary only. Only limited summary data is available for this year.$1.63$0.02$1.61$2.48$2.53$0.06
2012Summary only. Only limited summary data is available for this year.$0.38$0.00$0.38$2.70$2.51$0.19
2011Summary only. Only limited summary data is available for this year.$0.19$0.00$0.19$2.03$2.45$0.43