SMART GENERAL COMMITTEE NO 001-SM (EIN 475643679) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2015

Legal Domicile

Principal Officer

JUSTIN GRIMMINGER

Phone

2026620854

Tax Period

2022-01-01 to 2022-02-28

SMART GENERAL COMMITTEE NO 001-SM, founded in 2015, is a micro nonprofit that reported $61K in total revenue in fiscal year 2021. Revenue fell 84% from the prior year — a significant decline worth monitoring. Expenses of $92K exceeded revenue, resulting in a 50% operating deficit.

Mission

TO REPRESENT AND SUPPORT MEMBERS OF THE INTERNATIONAL ASSOCIATION OF SHEET METAL, AIR, RAIL AND TRANSPORTATION WORKERS (SMART) IN THE UNITED STATES AT RAILROAD FACILITIES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2021)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $51,988

Investment Income $0

Other Revenue $9,161

TOTAL REVENUE $61,149

Expense Breakdown

Grants Paid $0

Salaries & Benefits $71,518

Fundraising Expenses $0

Program Expenses $90,465

Other Expenses $20,454

TOTAL EXPENSES $91,972

Year-over-Year Comparison

	2021	2020	Change
Revenue	$61,149	$391,364	-0.8%
Expenses	$91,972	$334,379	-0.7%
Net Income	$-30,823	$56,985	-1.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$31,514

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TONY IANNONE	DIRECTOR OF RAILROAD AND W	20.00	Director	$0	$0	$0
CHARLES FRALEY	GENERAL CHAIRMAN	40.00	Officer	$31,250	$0	$31,250
JUSTIN GRIMMINGER	FINANCIAL SECRETARY-TREASU	5.00	Officer	$264	$0	$264
MATT HAILE	EXECUTIVE BOARD	2.00	Officer	$0	$0	$0
BILL COX	EXECUTIVE BOARD	2.00	Officer	$0	$0	$0
PAT BILEK	EXECUTIVE BOARD	2.00	Officer	$0	$0	$0
GREG STYKA	EXECUTIVE BOARD	2.00	Officer	$0	$0	$0
GENE FOSTER	EXECUTIVE BOARD	2.00	Officer	$0	$0	$0
RYAN KELLAM	EXECUTIVE BOARD	2.00	Officer	$0	$0	$0
RICHARD WARDEN	EXECUTIVE BOARD	2.00	Officer	$0	$0	$0
TROY WEAKLAND	EXECUTIVE BOARD	2.00	Officer	$0	$0	$0
ROSS SURRATT	EXECUTIVE BOARD	2.00	Officer	$0	$0	$0
DENNIS DROTT	EXECUTIVE BOARD	2.00	Officer	$0	$0	$0
JASON GREIS	EXECUTIVE BOARD	2.00	Officer	$0	$0	$0
CHRIS WEAVER	EXECUTIVE BOARD	2.00	Officer	$0	$0	$0
TOM KENNEDY	EXECUTIVE BOARD	2.00	Officer	$0	$0	$0
RON MOORE	EXECUTIVE BOARD	2.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2022	$61,149	$91,972	No data	$-30,823
2021	$476,988	$323,663	$1,067,832	$153,325
2020	$391,364	$334,379	$919,451	$56,985
2019	$493,694	$441,267	$876,621	$52,427
2018	$486,352	$367,361	$809,243	$118,991

SMART GENERAL COMMITTEE NO 001-SM