2024-10-29T14:36:34-05:00 2023-12-31 910189318 MOSS ADAMS LLP 999 THIRD AVENUE SUITE 2800 SEATTLE WA 98104 990 2023-01-01 911692147 SMART SMAR 2063406652 655 S ORCAS ST 200 SEATTLE WA 98108 MICHAEL TAYLOR PRESIDENT 2063406652 2024-10-28 1 0 EMINA O CRESSWELL CPA P01217304 2063026500 2024-10-28 2023 2024-10-15 13:58:12Z X MICHAEL TAYLOR 655 S ORCAS ST 200 SEATTLE WA 98108 361480 0 X WWW.SMARTWA.ORG X 1993 WA TO PROVIDE TRAINING OPPORTUNITIES FOR EMPLOYERS AND THE PUBLIC ON SAFETY, HEALTH ISSUES, AND RELATED TOPICS. 6 4 1 9 0 0 0 0 333159 329455 0 0 53958 32025 387117 361480 0 11000 0 0 226996 244027 0 0 0 184785 169256 411781 424283 -24664 -62803 32699902 30204901 32258775 29826577 441127 378324 TO PROVIDE TRAINING OPPORTUNITIES FOR EMPLOYERS AND THE PUBLIC ON SAFETY, HEALTH ISSUES, AND RELATED TOPICS. 0 0 237076 11000 361480 PROMOTING SAFETY FOR ALL INDUSTRIES THROUGH A WIDE RANGE OF SERVICES INCLUDING EDUCATION, TRAINING, WORKER COMPENSATION RETROSPECTIVE RATING REFUNDPROGRAMS, LEGAL UPDATES, EMPLOYEE BENEFITS, AND NETWORKING EVENTS. SMART HAS 730 MEMBERS AND 28 SEMINAR/TRAINING CLASSES WERE CONDUCTED IN 2023. 237076 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 10 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 4 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 0 1 0 0 X KEVIN PANTZAR 2063406652 655 S ORCAS ST STE 200 SEATTLE WA 98108 KEVIN PANTZAR SECRETARY 1.00 X X 0 0 0 ERIC ZIMMERMAN DIRECTOR 1.00 X 0 0 0 MIKE DUCEY DIRECTOR 1.00 X 0 0 0 RON MARTINEZ DIRECTOR 1.00 X 0 0 0 PATRICK MORAN DIRECTOR 1.00 X 0 0 0 RHETT CARPENTER DIRECTOR 1.00 X 0 0 0 BRIAN DUCEY EXECUTIVE DIRECTOR 40.00 X 231003 0 0 MICHAEL TAYLOR PRESIDENT 1.00 X 0 0 0 231003 0 0 1 0 1 0 APPROACH MANAGEMENT SERVICES 655 S ORCAS ST STE 200 SEATTLE WA 98108 ADMIN & MGMT SUPPORT FOR RETRO PLANS 5690387 1 MEMBERSHIP DUES 900099 290001 290001 SUMMIT GOLF TOURNAMENT 900099 28289 28289 EDUCATIONAL SEMINARS 611600 11165 11165 329455 REFERRAL FEES 561000 32025 32025 32025 361480 361480 0 0 X 11000 11000 231003 115502 115501 13024 6512 6512 1994 1994 2000 2000 50000 30000 20000 1221 610 611 958 958 60844 30422 30422 257 257 8952 8952 SUMMIT GOLF TOURNAMENT 17000 17000 EDUCATIONAL SEMINARS 13431 13431 SUMMIT ADMINISTRATION 12599 12599 424283 237076 187207 0 294789 232078 146246 146246 32258867 29826577 32699902 30204901 32258775 29826577 32258775 29826577 X 441127 378324 441127 378324 32699902 30204901 -62803 0 X 0 0 0 X 389783 299033 306588 333159 329455 1658018 389783 299033 306588 333159 329455 1658018 6430 1500 1789 3050 3050 15819 0 6430 1500 1789 3050 3050 15819 1642199 2068 2167 960 0 5195 2068 2167 960 5195 55885 65154 66202 53958 32025 273224 447736 366354 373750 387117 361480 1936437 0.84810 0.84460 0.00270 0.00360 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: REFERRAL FEES - 2019 AMOUNT: $ 55,885. 2020 AMOUNT: $ 65,154. 2021 AMOUNT: $ 59,924. 2022 AMOUNT: $ 53,958. 2023 AMOUNT: $ 32,025. OTHER INCOME - 2021 AMOUNT: $ 6,278. 0 RETRO CONTINGENCY RESERVE 29826577 29826577 RETRO TRUST ACTIVITY 29826577 29826577 0 KIDS CHANCE PO BOX 185 OLYMPIA WA 98507 912030248 501(C)(3) 11000 0 GENERAL SUPPORT 1 0 X X 0 0 0 0 0 0 0 1 0 BRIAN DUCEY EXECUTIVE DIRECTOR 206003 0 25000 0 0 0 0 0 0 0 231003 0 0 0 PART I, LINE 7 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. APPROACH MANAGEMENT SERVICES COMPANY OWNED BY KEVIN PANTZAR AND MIKE DUCEY 5690387 THIRD PARTY ADMINISTRATOR FOR RETROSPECTIVE RATING PROGRAMS. THE CONTRACTUAL FEE SCHEDULE WITH APPROACH MANAGEMENT SERVICES WAS APPROVED BY THE BOARD WITH CONFLICTED PARTIES ABSTAINING. 0 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 2023. FORM 990, PART VI, SECTION C, LINE 19 SMART MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. 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.