SMART GENERAL COMMITTEE NO 002-SM (EIN 475658103) - 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

JASON BUSOLT

Phone

2026620854

Tax Period

2023-01-01 to 2023-12-31

SMART GENERAL COMMITTEE NO 002-SM, founded in 2015, is a community nonprofit in the Employment sector that reported $1.0M in total revenue in fiscal year 2023. Revenue fell 35% from the prior year — a significant decline worth monitoring.

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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $718,467

Investment Income $0

Other Revenue $299,488

TOTAL REVENUE $1,017,955

Expense Breakdown

Grants Paid $0

Salaries & Benefits $612,024

Fundraising Expenses $0

Program Expenses $961,952

Other Expenses $409,372

TOTAL EXPENSES $1,021,396

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,017,955	$1,574,896	-0.4%
Expenses	$1,021,396	$720,970	+0.4%
Net Income	$-3,441	$853,926	-1.0%

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

$363,997

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN MCCLOSKEY	GENERAL CHAIRMAN	40.00	Officer	$198,201	$0	$198,201
JASON BUSOLT	FINANCIAL SECRETARY TREASU	40.00	Officer	$154,146	$0	$154,146
RICHARD PERSAUD	EXECUTIVE BOARD	2.00	Officer	$3,100	$0	$3,100
KEITH PETRIE	EXECUTIVE BOARD	2.00	Officer	$1,200	$0	$1,200
JOHN KEATING	EXECUTIVE BOARD	2.00	Officer	$0	$0	$0
RICK POPPLEWELL	EXECUTIVE BOARD	2.00	Officer	$3,600	$0	$3,600
KEVIN DOWNING	EXECUTIVE BOARD	2.00	Officer	$3,750	$0	$3,750

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
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$1,017,955	$1,021,396	$1,669,297	$-3,441
2022	$1,574,896	$720,970	$1,668,327	$853,926
2021	$551,596	$363,122	$808,052	$188,474
2020	$405,828	$320,338	$622,348	$85,490
2019	$467,341	$457,995	$536,811	$9,346
2018	$375,278	$364,161	$529,975	$11,117

SMART GENERAL COMMITTEE NO 002-SM