Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Safety Management Advocacy Resources Training
990 • Fiscal year 2022 • EIN 91-1692147
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.99x
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
19th percentile
Higher net margin than 19% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 55.3% of source-year revenue.
Asset Growth
44th percentile
Faster asset growth than 44% of similar nonprofits.
Revenue Growth
49th percentile
Faster revenue growth than 49% of similar nonprofits.
Balance Sheet
Assets
Flat$32,699,902
Flat from 2022
Net Assets
Flat$441,127
Flat from 2022
Liabilities
Flat$32,258,775
Flat from 2022
Revenue And Expenses
Revenue
Flat$387,117
Flat from 2022
Expenses
Flat$411,781
Flat from 2022
Net Income
Flat-$24,664
Flat from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2022 to Dec 31, 2022
- Signed
- Oct 3, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $387,117
Mission and Program Overview
Mission
To provide training opportunities for employers and the public on safety, health issues, and related topics.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $319,545 | $294,789 | ▼ $24,756 |
| Savings and Temporary Cash Investments | $146,246 | $146,246 | → $0 |
| Total Assets | $33,169,388 | $32,699,902 | ▼ $469,486 |
| Other Assets Total | $32,703,597 | $32,258,867 | ▼ $444,730 |
| Liabilities | |||
| Other Liabilities | $32,703,597 | $32,258,775 | ▼ $444,822 |
| Total Liabilities | $32,703,597 | $32,258,775 | ▼ $444,822 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $465,791 | $441,127 | ▼ $24,664 |
| Total Net Assets Fund Balance | $465,791 | $441,127 | ▼ $24,664 |
| Total Liabilities and Net Assets / Fund Balance | $33,169,388 | $32,699,902 | ▼ $469,486 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $32,258,867 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Brian Ducey | Executive Director | FT | $186,684 | $27,325 | $214,009 |
Board Members and Trustees
| Name | Title |
|---|---|
| Michael Taylor | President |
| Eric Zimmerman | Director |
| Mike Ducey | Director |
| Patrick Moran | Director |
| Rhett Carpenter | Director |
| Ron Martinez | Director |
| Kevin Pantzar | Secretary |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Approach Management Services | Admin & Mgmt Support For Retro Plans | 1711 S JACKSON STREET, Seattle, WA 98114 | $6,005,972 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $333,159
- Investment Income
- $0
- Other Revenue
- $53,958
- Change in Net Assets
- $-24,664
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $226,996 |
| Other Expenses | $184,785 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $107,005 | $107,005 | - | $214,010 |
| Occupancy | $36,615 | $36,615 | - | $73,230 |
| Fees for Services Other | $30,000 | $20,000 | - | $50,000 |
| Payroll Taxes | $6,493 | $6,493 | - | $12,986 |
| Insurance | - | $8,855 | - | $8,855 |
| Office Expenses | $1,900 | $1,900 | - | $3,800 |
| Fees for Services Accounting | - | $3,500 | - | $3,500 |
| Information Technology | - | $2,052 | - | $2,052 |
| Fees for Services Legal | - | $800 | - | $800 |
| Interest | - | $356 | - | $356 |
| Other Expenses | $12,500 | $180 | - | $180 |
| Total Functional Expenses | $224,025 | $187,756 | $0 | $411,781 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Interested-Person Transactions
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | Company Owned by Kevin Pantzar and Mike Ducey | Third Party Administrator for Retrospective Rating Programs. the Contractual Fee Schedule With Approach Management Services Was Approved by the Board With Conflicted Parties Abstaining. | No | $6,005,972 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Retro Trust Activity | $32,258,775 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- 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 2
“Mike ducey and kevin pantzar have a business relationship. Mike ducey and brian ducey have a family relationship.”
Form 990, Part VI, Section A, Line 6
“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.”
Form 990, Part VI, Section A, Line 7A
“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.”
Form 990, Part VI, Section B, Line 11B
“The return is reviewed by the secretary and distributed to the board prior to filing with the irs.”
Form 990, Part VI, Section B, Line 12C
“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.”
Form 990, Part VI, Section B, Line 15A
“Smart surveys other organizations similar in nature to determine whether the executive director's compensation is reasonable. The board also annually approves his compensation. The last compensation review occurred in 2022.”
Form 990, Part VI, Section C, Line 19
“Smart makes its governing documents and financial statements available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Smart
- EIN
- 91-1692147
- Phone
- 2063406652
- Address
- 1711 S JACKSON ST, SEATTLE, WA 98144
Signing Officer
- Name
- Michael Taylor
- Title
- President
- Phone
- 2063406652
- Signed
- 2023-10-03
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Michael Taylor
- Formed
- 1993
- Legal Domicile
- Wa
- Voting Board Members
- 6
- Independent Board Members
- 4
- Employees
- 1
- Volunteers
- 9
Preparer
- Firm
- Moss Adams Llp
- Address
- 999 THIRD AVENUE SUITE 2800, SEATTLE, WA 98104
- Preparer
- Emina O Cresswell CPA
- Phone
- 2063026500
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 11G
“Contract labor: program service expenses 30,000. Management and general expenses 20,000. Fundraising expenses 0. Total expenses 50,000.”
Raw XML AppendixShowing 400 of 462 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 |
|---|---|---|
| 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/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | KEVIN PANTZAR |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2063406652 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1711 S JACKSON STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SEATTLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 98114 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 1 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 319545 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 294789 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 107005 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 107005 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 214010 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
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| IRS990/ConservationEasementsInd | 0 | 0 |
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| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | ADMIN & MGMT SUPPORT FOR RETRO PLANS |
| IRS990/CreditCounselingInd | 0 | 0 |
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| IRS990/CYTotalExpensesAmt | 0 | 411781 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 387117 |
| 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 720 MEMBERS AND 23 SEMINAR/TRAINING CLASSES WERE CONDUCTED IN 2022. |
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| IRS990/DisregardedEntityInd | 0 | 0 |
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| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 224025 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3500 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 800 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 800 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 20000 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 30000 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 50000 |
| 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 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
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| 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 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KEVIN PANTZAR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ERIC ZIMMERMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MIKE DUCEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RON MARTINEZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | PATRICK MORAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | RHETT CARPENTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | BRIAN DUCEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MICHAEL TAYLOR |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1993 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
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| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
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| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
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| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
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| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 2052 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 8855 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 8855 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 356 |
| IRS990/InterestGrp/TotalAmt | 0 | 356 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 10 |
| 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 |
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| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE TRAINING OPPORTUNITIES FOR EMPLOYERS AND THE PUBLIC ON SAFETY, HEALTH ISSUES, AND RELATED TOPICS. |
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| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
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| IRS990/OtherExpensesGrp/Desc | 2 | SUMMIT ADMINISTRATION |
| IRS990/OtherExpensesGrp/Desc | 3 | LICENSES |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 14700 |
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| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 12986 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | MICHAEL TAYLOR |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
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| 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 | SUMMIT GOLF TOURNAMENT |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 301142 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 16119 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 15898 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 301142 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 16119 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 15898 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 960 |
| IRS990/PYOtherExpensesAmt | 0 | 180647 |
| IRS990/PYOtherRevenueAmt | 0 | 66202 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 306588 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -42325 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 235428 |
| IRS990/PYTotalExpensesAmt | 0 | 416075 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 373750 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -24664 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 387117 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 146246 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 146246 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt | 0 | 3050 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt | 0 | 1789 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1500 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt | 0 | 6430 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2485 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 15254 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | REFERRAL FEES - 2018 AMOUNT: $ 46,432. 2019 AMOUNT: $ 55,885. 2020 AMOUNT: $ 65,154. 2021 AMOUNT: $ 59,924. 2022 AMOUNT: $ 53,958. OTHER INCOME - 2021 AMOUNT: $ 6,278. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 960 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2167 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2068 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2001 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 7196 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 333159 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 306588 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 299033 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 389783 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 371829 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1700392 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 960 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2167 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 2068 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2001 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 7196 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00360 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00450 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 53958 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 66202 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 65154 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 55885 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 46432 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 287631 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.84460 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.85330 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 1685138 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 3050 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 1789 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1500 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 6430 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2485 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 15254 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 333159 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 306588 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 299033 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 389783 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 371829 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 1700392 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 387117 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 373750 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 366354 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 447736 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 420262 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 1995219 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 32258867 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | RETRO CONTINGENCY RESERVE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 32258775 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | RETRO TRUST ACTIVITY |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 32258867 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 32258775 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 1 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 186684 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 27325 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | BRIAN DUCEY |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 214009 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | BONUS RANGE IS BASED ON A SURVEY OF OTHER ASSOCIATIONS SPONSORING RETROSPECTIVE RATING GROUPS. BONUS AMOUNT AND CRITERIA ARE DETERMINED BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 7 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 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 | 6005972 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | THIRD PARTY ADMINISTRATOR FOR RETROSPECTIVE RATING PROGRAMS. THE CONTRACTUAL FEE SCHEDULE WITH APPROACH MANAGEMENT SERVICES WAS APPROVED BY THE BOARD WITH CONFLICTED PARTIES ABSTAINING. |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MIKE DUCEY AND KEVIN PANTZAR HAVE A BUSINESS RELATIONSHIP. MIKE DUCEY AND BRIAN DUCEY HAVE A FAMILY RELATIONSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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 | 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 RETURN IS REVIEWED BY THE SECRETARY AND DISTRIBUTED TO THE BOARD PRIOR TO FILING WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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 | 5 | SMART SURVEYS OTHER ORGANIZATIONS SIMILAR IN NATURE TO DETERMINE WHETHER THE EXECUTIVE DIRECTOR'S COMPENSATION IS REASONABLE. THE BOARD ALSO ANNUALLY APPROVES HIS COMPENSATION. THE LAST COMPENSATION REVIEW OCCURRED IN 2022. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | SMART MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | CONTRACT LABOR: PROGRAM SERVICE EXPENSES 30,000. MANAGEMENT AND GENERAL EXPENSES 20,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50,000. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART IX, LINE 11G |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 33169388 |
| IRS990/TotalAssetsEOYAmt | 0 | 32699902 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 33169388 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 32699902 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalEmployeeCnt | 0 | 1 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 187756 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 224025 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 411781 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 32703597 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 32258775 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $32,699,902
- Liabilities
- $32,258,775
- Net assets
- $441,127
- Revenue
- $387,117
- Expenses
- $411,781
- Net income
- -$24,664