Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
990 • Fiscal year 2017 • EIN 91-1692147
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
59th percentile
Higher net margin than 59% of similar nonprofits.
Top Officer Pay
31st percentile
Higher top officer pay than 31% of similar nonprofits.
Top officer pay equals 30.1% of source-year revenue.
Asset Growth
2nd percentile
Faster asset growth than 2% of similar nonprofits.
Revenue Growth
51st percentile
Faster revenue growth than 51% of similar nonprofits.
Assets
Down$20,692,004
Down $6,620,779 (-24%) from 2016
Net Assets
Up$418,490
Up $24,179 (+6.1%) from 2016
Liabilities
Down$20,273,514
Down $6,644,958 (-25%) from 2016
Revenue
Up$413,250
Up $19,651 (+5.0%) from 2016
Expenses
Up$389,071
Up $17,586 (+4.7%) from 2016
Net Income
Up$24,179
Up $2,065 (+9.3%) from 2016
To provide training opportunities for employers and the public on safety, health issues, and related topics.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $228,972 | $279,439 | ▲ $50,467 |
| Savings and Temporary Cash Investments | $165,339 | $139,051 | ▼ $26,288 |
| Total Assets | $27,312,783 | $20,692,004 | ▼ $6,620,779 |
| Other Assets Total | $26,918,472 | $20,273,514 | ▼ $6,644,958 |
| Liabilities | |||
| Other Liabilities | $26,918,472 | $20,273,514 | ▼ $6,644,958 |
| Total Liabilities | $26,918,472 | $20,273,514 | ▼ $6,644,958 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $394,311 | $418,490 | ▲ $24,179 |
| Total Net Assets Fund Balance | $394,311 | $418,490 | ▲ $24,179 |
| Total Liabilities and Net Assets / Fund Balance | $27,312,783 | $20,692,004 | ▼ $6,620,779 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $20,273,514 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Brian Ducey | Executive Director | FT | $115,006 | $9,373 | $124,379 |
| Name | Title |
|---|---|
| Michael Taylor | President |
| Eric Zimmerman | Director |
| Margie Weinberg | Director |
| Mike Ducey | Director |
| Patrick Moran | Director |
| Ron Martinez | Director |
| Kevin Pantzar | Secretary |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Approach Management Services | Admin & Mgmt Support For Retro Plans | 1945 YALE PLACE EAST, Seattle, WA 98102 | $5,692,430 |
| Line Item | Amount |
|---|---|
| Other Expenses | $245,865 |
| Salaries, Compensation, and Employee Benefits | $143,206 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | $124,379 | - | $124,379 |
| Occupancy | $44,351 | $11,088 | - | $55,439 |
| Fees for Services Other | $30,000 | $20,001 | - | $50,001 |
| Information Technology | - | $32,532 | - | $32,532 |
| Payroll Taxes | - | $9,960 | - | $9,960 |
| Insurance | - | $9,159 | - | $9,159 |
| Other Salaries and Wages | - | $8,867 | - | $8,867 |
| Office Expenses | - | $4,474 | - | $4,474 |
| Fees for Services Accounting | - | $4,173 | - | $4,173 |
| Other Expenses | $2,013 | - | - | $2,013 |
| Travel | - | $1,685 | - | $1,685 |
| Interest | - | $675 | - | $675 |
| Fees for Services Legal | - | $290 | - | $290 |
| Total Functional Expenses | $161,788 | $227,283 | $0 | $389,071 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | Company Owned by Kevin Pantzar and Mike Ducey | SMART CONTRACTS WITH APPROACH MANAGEMENT SERVICES TO ADMINISTER SMART'S RETRO PROGRAMS. | No | $5,692,430 |
| Liability | Amount |
|---|---|
| Retro Trust Activity | $20,273,514 |
“Mike ducey and kevin pantzar have a business relationship. Mike ducey and brian ducey have a family relationship.”
“The organization has general members and associate members. General members consist of all persons, entities or organizations that pay a membership fee and are entitled to one vote. Associate members consist of persons, entities, or organizations designated by the board of directors and are not entitled to vote.”
“The organization has general members and associate members. General members consist of all persons, entities or organizations that pay a membership fee and are entitled to one vote. Associate members consist of persons, entities, or organizations designated by the board of directors and are not entitled to vote.”
“The return is reviewed by the treasurer and distributed to the board prior to filing with the irs.”
“All officers and board members are required to annually disclose any conflicts at the annual meeting. Any actual or possible conflicts should be disclosed to the directors and members of committees with governing board delegated powers. The governing board or committee members will discuss and decide if a conflict of interest exists. If a conflict exists, the individual shall leave the meeting during the discussion of the transaction or arrangement involving the possible conflict of interest.”
“Smart surveys other organizations similar in nature to determine whether the executive director's compensation is reasonable. The board also annually approves his compensation.”
“Smart makes its governing documents and financial statements available to the public upon request.”
“One volunteer assists with our bookkeeping and tax return preparation while the remaining volunteers are our board members who devote their time to our organization.”
“Contract labor: program service expenses 30,000. Management and general expenses 20,001. Fundraising expenses 0. Total expenses 50,001.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE TRAINING OPPORTUNITIES FOR EMPLOYERS AND THE PUBLIC ON SAFETY, HEALTH ISSUES, AND RELATED TOPICS. |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | KEVIN PANTZAR |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2063406652 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1945 YALE PLACE EAST |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SEATTLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 98102 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 1 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 228972 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 279439 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 124379 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 124379 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 5692430 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 1945 YALE PLACE EAST |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | SEATTLE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 98102 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | APPROACH MANAGEMENT SERVICES |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | ADMIN & MGMT SUPPORT FOR RETRO PLANS |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2001 |
| IRS990/CYOtherExpensesAmt | 0 | 245865 |
| IRS990/CYOtherRevenueAmt | 0 | 37220 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 374029 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 24179 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 143206 |
| IRS990/CYTotalExpensesAmt | 0 | 389071 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 413250 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | PROMOTING SAFETY FOR ALL INDUSTRIES THROUGH A WIDE RANGE OF SERVICES INCLUDING EDUCATION, TRAINING, WORKER COMPENSATION RETROSPECTIVE RATING REFUND PROGRAMS, LEGAL UPDATES, EMPLOYEE BENEFITS, AND NETWORKING EVENTS. SMART HAS 688 MEMBERS AND 972 SEMINAR/TRAINING ENROLLMENTS WERE CONDUCTED IN 2017. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 161788 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 4173 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4173 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 290 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 290 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 20001 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 30000 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 50001 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 9373 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ERIC ZIMMERMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KEVIN PANTZAR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MIKE DUCEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RON MARTINEZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | PATRICK MORAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MARGIE WEINBERG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MICHAEL TAYLOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | BRIAN DUCEY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 115006 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1993 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 413250 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 32532 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 32532 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 9159 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 9159 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 675 |
| IRS990/InterestGrp/TotalAmt | 0 | 675 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 2001 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2001 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 15 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | WA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE TRAINING OPPORTUNITIES FOR EMPLOYERS AND THE PUBLIC ON SAFETY, HEALTH ISSUES, AND RELATED TOPICS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 394311 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 418490 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 11088 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 44351 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 55439 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 4474 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4474 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 26918472 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 20273514 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | EDUCATIONAL SEMINARS |
| IRS990/OtherExpensesGrp/Desc | 1 | SUMMIT GOLF TOURNAMENT |
| IRS990/OtherExpensesGrp/Desc | 2 | OTHER SUMMIT ADMIN. EXP |
| IRS990/OtherExpensesGrp/Desc | 3 | SUMMIT ROOM RENTAL |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 64222 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 13407 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 7795 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 2013 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 64222 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 13407 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 7795 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2013 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 26918472 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 20273514 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 561000 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | REFERRAL FEES |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 37220 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 37220 |
| IRS990/OtherRevenueTotalAmt | 0 | 37220 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 8867 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 8867 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 9960 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 9960 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | MICHAEL TAYLOR |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | EDUCATIONAL SEMINARS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | NETWORKING EVENT |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 268681 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 91847 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 13501 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 268681 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 91847 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 13501 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 2076 |
| IRS990/PYOtherExpensesAmt | 0 | 224548 |
| IRS990/PYOtherRevenueAmt | 0 | 33059 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 358464 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 22114 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 146937 |
| IRS990/PYTotalExpensesAmt | 0 | 371485 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 393599 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 24179 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 374029 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 165339 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 139051 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | REFERRAL FEES - 2013 AMOUNT: $ 21,180. 2014 AMOUNT: $ 29,473. 2015 AMOUNT: $ 23,693. 2016 AMOUNT: $ 31,156. 2017 AMOUNT: $ 37,220. REFUND - 2016 AMOUNT: $ 1,903. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 2001 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2076 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2119 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 6196 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 374029 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 358464 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 332434 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 331477 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 345817 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1742221 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 2001 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 2076 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2119 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 549 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 6745 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00360 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00260 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 37220 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 33059 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 23693 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 29473 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 21180 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 144625 |
| IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 549 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 549 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.92010 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.93300 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 1742221 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 374029 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 358464 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 332434 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 331477 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 345817 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 1742221 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 413250 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 393599 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 358246 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 360950 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 367546 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 1893591 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 20273514 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | RETRO CONTINGENCY RESERVE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 20273514 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | RETRO TRUST ACTIVITY |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 20273514 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 20273514 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | APPROACH MANAGEMENT SERVICES |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | COMPANY OWNED BY KEVIN PANTZAR AND MIKE DUCEY |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 5692430 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | SMART CONTRACTS WITH APPROACH MANAGEMENT SERVICES TO ADMINISTER SMART'S RETRO PROGRAMS. |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | THE CONTRACTUAL FEE SCHEDULE WITH APPROACH MANAGEMENT SERVICES WAS APPROVED BY THE BOARD WITH CONFLICTED PARTIES ABSTAINING. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE L, PART IV |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ONE VOLUNTEER ASSISTS WITH OUR BOOKKEEPING AND TAX RETURN PREPARATION WHILE THE REMAINING VOLUNTEERS ARE OUR BOARD MEMBERS WHO DEVOTE THEIR TIME TO OUR ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MIKE DUCEY AND KEVIN PANTZAR HAVE A BUSINESS RELATIONSHIP. MIKE DUCEY AND BRIAN DUCEY HAVE A FAMILY RELATIONSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION HAS GENERAL MEMBERS AND ASSOCIATE MEMBERS. GENERAL MEMBERS CONSIST OF ALL PERSONS, ENTITIES OR ORGANIZATIONS THAT PAY A MEMBERSHIP FEE AND ARE ENTITLED TO ONE VOTE. ASSOCIATE MEMBERS CONSIST OF PERSONS, ENTITIES, OR ORGANIZATIONS DESIGNATED BY THE BOARD OF DIRECTORS AND ARE NOT ENTITLED TO VOTE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION HAS GENERAL MEMBERS AND ASSOCIATE MEMBERS. GENERAL MEMBERS CONSIST OF ALL PERSONS, ENTITIES OR ORGANIZATIONS THAT PAY A MEMBERSHIP FEE AND ARE ENTITLED TO ONE VOTE. ASSOCIATE MEMBERS CONSIST OF PERSONS, ENTITIES, OR ORGANIZATIONS DESIGNATED BY THE BOARD OF DIRECTORS AND ARE NOT ENTITLED TO VOTE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE RETURN IS REVIEWED BY THE TREASURER AND DISTRIBUTED TO THE BOARD PRIOR TO FILING WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ALL OFFICERS AND BOARD MEMBERS ARE REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS AT THE ANNUAL MEETING. ANY ACTUAL OR POSSIBLE CONFLICTS SHOULD BE DISCLOSED TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS. THE GOVERNING BOARD OR COMMITTEE MEMBERS WILL DISCUSS AND DECIDE IF A CONFLICT OF INTEREST EXISTS. IF A CONFLICT EXISTS, THE INDIVIDUAL SHALL LEAVE THE MEETING DURING THE DISCUSSION OF THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | SMART SURVEYS OTHER ORGANIZATIONS SIMILAR IN NATURE TO DETERMINE WHETHER THE EXECUTIVE DIRECTOR'S COMPENSATION IS REASONABLE. THE BOARD ALSO ANNUALLY APPROVES HIS COMPENSATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | SMART MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | CONTRACT LABOR: PROGRAM SERVICE EXPENSES 30,000. MANAGEMENT AND GENERAL EXPENSES 20,001. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50,001. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART I, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART IX, LINE 11G |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 27312783 |
| IRS990/TotalAssetsEOYAmt | 0 | 20692004 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 27312783 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 20692004 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 2 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 227283 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 161788 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 389071 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 26918472 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 20273514 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 26918472 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 20273514 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 394311 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 418490 |
| IRS990/TotalOtherCompensationAmt | 0 | 9373 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 161788 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 374029 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 115006 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 39221 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 374029 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 413250 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 6 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 27312783 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 20692004 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 1685 |
| IRS990/TravelGrp/TotalAmt | 0 | 1685 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 394311 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 418490 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1945 YALE PLACE EAST |
| IRS990/USAddress/CityNm | 0 | SEATTLE |
| IRS990/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990/USAddress/ZIPCd | 0 | 98102 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | WWW.SMARTWA.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2019-02-21 02:37:17Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KEVIN PANTZAR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2063406652 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-11-13 |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.