Smart Lu 337
Nonprofit profile at a glance
- EIN
- 751572200
- IRS 990 coverage
- 2011–2014
- Forms available
- Form 990 2014
- Location
- Knoxville, TN, USA
- Phone
- 2564242941
- Rating confidence
- Limited
- Sector
- Labor Unions
Reported finances
- Revenue
- $12,639
- Expenses
- $52,789
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- JOE TURNER (President)
Highest reported compensation
- BLAIN STRICKLAND (Bus Mgr): $25,151 total reported compensation
- VASUNDRA TUFT (Secretary): $47 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Support and representation of members
What it reported doing in 2014
Support and representation of members in their workplaces.
Operating model
- Revenue model
- Membership-supported. 99% of the money available for current operations came from membership dues.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 100
- Accountability: 10
- Sustainability: 5
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -317.7%; rating input score 8; 8th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 47.7%; rating input score 7; 7th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -56.1% per year; rating input score 0; 11th percentile among comparable filings
- Asset growth: -52.7% per year; rating input score 0; 5th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 0 of 99 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $25K · 4 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 3 filed schedules
- Filing history: 3 filing years from 2011 to 2014
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 6 of 8 not reported.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 8/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 2/100.
- High — Sustainability: Officer compensation ratio scored 7/100.