2024-09-18T12:36:56-05:00 2023-12-31 381357951 PLANTE & MORAN PLLC 10 S RIVERSIDE PLAZA 9TH FLOOR CHICAGO IL 60606 990 2023-01-01 382746841 SME EDUCATION FOUNDATION SMEE 3134253000 1000 TOWN CENTER 1910 SOUTHFIELD MI 48075 CRAIG CONNOP CFO 3134253000 2024-09-17 1 1 DAVID LOWENTHAL P00378651 3122071040 2024-09-17 2023 2024-08-08 14:25:15Z CRAIG CONNOP 1000 TOWN CENTER 1910 SOUTHFIELD MI 48075 16912913 0 X WWW.SMEEF.ORG X 1987 MI THE SME EDUCATION FOUNDATION MISSION IS TO INSPIRE, PREPARE, AND SUPPORT THE NEXT GENERATION OF MANUFACTURING ENGINEERS AND TECHNOLOGISTS. 16 16 11 163 0 0 1423958 11476153 58318 804109 1213152 1219913 16237 0 2711665 13500175 5938256 4584399 0 0 1244490 1262866 57136 98063 325052 738113 788816 7977995 6734144 -5266330 6766031 24135298 34031281 1227803 2546291 22907495 31484990 A. TO OPERATE AND ACT EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, AND TO CARRY OUT THE PURPOSE OF THE SOCIETY OF MANUFACTURING ENGINEERS, A TAX-EXEMPT CHARITABLE ORGANIZATION WHICH IS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, (THE "CODE"), AND WHICH IS NOT A PRIVATE FOUNDATION, AS SUCH TERM IS DEFINED IN CODE SECTION 509, PURSUANT TO CODE SECTION 509(A)(2). B. THE SME EDUCATION FOUNDATION'S MISSION IS TO PREPARE THE FUTURE ENGINEERS AND TECHNOLOGISTS FOR MANUFACTURING CAREERS THROUGH OUTREACH PROGRAMS TO ENRICH STUDENTS TO STUDY SCIENCE, TECHNOLOGY, ENGINEERING, AND MATHEMATICS (STEM) IN ALIGNMENT WITH SME. C. TO OPERATE AND ACT EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES AS SUCH TERMS ARE USED IN CODE SECTION 501(C)(3). D. TO RECEIVE AND ADMINISTER ASSETS EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES AS SUCH TERMS ARE USED IN CODE SECTION 501(C)(3). 0 0 1233807 939966 68109 SCHOLARSHIPS: IN 2023 THE SME EDUCATION FOUNDATION AWARDED ACADEMIC SCHOLARSHIPS TO 183 GRADUATING HIGH SCHOOL SENIORS, CURRENT UNDERGRADUATES AND MASTERS OR DOCTORAL DEGREE STUDENTS PURSUING POST-SECONDARY DEGREES IN MANUFACTURING ENGINEERING, MANUFACTURING TECHNOLOGY, AND RELATED FIELDS. TOTAL SCHOLARSHIP AWARDS DISTRIBUTED TO 123 HIGHER EDUCATIONAL INSTITUTIONS EQUALED $939,966. 4514000 3635598 736000 EDUCATIONAL PROGRAMS: THE PRIME (PARTNERHSIP RESPONSE IN MANUFACTURING EDUCATION) PROGRAM PROVIDES HIGH SCHOOL STUDENTS WITH HANDS-ON TRAINING AND MANUFACTURING SKILLS THROUGH ACCESS TO ADVANCED TECHNOLOGIES, INDUSTRY-LED CURRICULUM, JOB SHADOWING AND MENTORING PROGRAMS. CASH, EQUIPMENT AND CURRICULUM TOTALING $3,635,598 WAS DONATED TO SCHOOLS IN THE PRIME NETWORK IN 2023. 314163 8835 EDUCATIONAL EVENTS AND ACTIVITIES: PROJECTS INCLUDED SPONSORSHIP OF GIRL'S STEM CAMP AND SME STUDENT CHAPTER ASSISTANCE. 6061970 1 1 0 1 0 0 0 0 1 1 1 0 0 0 1 0 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 7 0 1 11 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 CA IL MI NJ NY OH PA WA WI MN AL X CRAIG CONNOP 3134253000 1000 TOWN CENTER 1910 SOUTHFIELD MI 48075 FRANK ERVIN III PRESIDENT 4.00 0.00 X X 0 0 0 ERICA POWELL BELL VICE PRESIDENT 2.00 0.00 X X 0 0 0 ANDREW JONES SECRETARY/TREASURER 2.00 0.00 X X 0 0 0 ADAM CLAYTOR DIRECTOR 2.00 0.00 X 0 0 0 VALERIE FREEMAN DIRECTOR 2.00 0.00 X 0 0 0 KIMBERLY GREEN DIRECTOR 2.00 0.00 X 0 0 0 JOE KANN DIRECTOR 2.00 0.00 X 0 0 0 ROBERT KOMLJENOVIC DIRECTOR 2.00 0.00 X 0 0 0 PETER MANCINI DIRECTOR 2.00 0.00 X 0 0 0 ART MCCLELLAN DIRECTOR 2.00 0.00 X 0 0 0 MARK MICHALSKI DIRECTOR 2.00 0.00 X 0 0 0 JOHN MILLER DIRECTOR 2.00 0.00 X 0 0 0 CHRISTOPHER RAKE DIRECTOR 2.00 0.00 X 0 0 0 KYLE RIEGEL DIRECTOR 2.00 0.00 X 0 0 0 MARION WELLS DIRECTOR 2.00 0.00 X 0 0 0 JOANNE WILLIAMS DIRECTOR 2.00 0.00 X 0 0 0 WINSTON F EREVELLES DIRECTOR - PART YEAR 2.00 0.00 X 0 0 0 ROBERT W IVESTER DIRECTOR - PART YEAR 2.00 0.00 X 0 0 0 ROBERT WILLIG EXECUTIVE DIRECTOR & CEO 4.00 46.00 X 0 658759 58330 CRAIG CONNOP CHIEF FINANCIAL OFFICER 4.00 46.00 X 0 391005 49289 ROBERT LUCE VP, SME EDUCATION FOUNDATION 50.00 0.00 X 228951 0 43341 SHELLEY WOOLEY DIRECTOR, EDUCATION PROGRAMS 50.00 0.00 X 133931 0 10079 362882 1049764 161039 2 0 1 0 0 1549130 6000000 3927023 415680 11476153 SCHOLARSHIP ADMINISTRATION REVENU 561000 804109 804109 804109 493295 493295 4139356 3412738 726618 726618 726618 13500175 804109 0 1219913 3635598 3635598 948801 948801 295142 171182 82640 41320 773276 656149 16788 100339 124616 105435 7733 11448 69832 57446 4072 8314 11448 11448 28460 13601 11366 3493 32995 32995 30759 30759 98063 98063 38286 38286 217953 217953 28500 4778 22763 959 14358 5943 7664 751 37630 37333 106 191 162228 110697 24205 27326 74078 34370 39708 PRINTING & PUBLISHING 61160 61160 EXHIBIT EXPENSES 45061 1449 43612 RECRUITMENT 763 75 688 5137 3048 2089 6734144 6061970 347122 325052 2355013 9438115 66000 38750 242372 1576147 13184 24378 77670 77670 0 0 21458729 22953891 24135298 34031281 270200 1132209 125000 406417 257995 254815 574608 752850 1227803 2546291 X 7323930 8858504 15583565 22626486 22907495 31484990 24135298 34031281 6766031 1811464 0 X 0 1 X 1 0 X 3916951 1130183 8280076 1423958 11476153 26227321 3916951 1130183 8280076 1423958 11476153 26227321 304001 25923320 392908 274329 268087 383602 493295 1812221 216849 214497 466657 58318 804109 1760430 29799972 1647929 0.86990 0.82180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 30759 30759 0 PART II-B, LINE 1: THE ORGANIZATION ENGAGES A LEGAL FIRM, MCGUIRE WOODS, TO PERFORM LOBBYING ACTIVITIES ON ITS BEHALF. LOBBYING ACTIVITIES INCLUDE EDUCATION AND OTHER ACTIVITIES TO INFORM NORTH CAROLINA STATE ELECTED OFFICIALS REGARDING SME PRIME. 0 1 X 17318611 1080158 1937400 1016087 19320082 20897045 168330 -2866615 826585 53564 17318611 19434714 255193 1787445 580307 20897045 18337787 16039 2487382 477900 928594 19434714 16634755 104636 3609008 522814 1487798 18337787 0.29800 0.35200 0.35000 0 0 6420 6420 0 71250 71250 0 0 DUE TO SME 752850 752850 15628930 1811464 355577 2167041 13461889 38286 38286 13500175 7051435 355577 355577 6695858 38286 38286 6734144 PART IV, LINE 2B: ECROW AND CUSTODIAL ACCOUNTS SME EDUCATION FOUNDATION ("SME-EF") SERVED AS AN INTERMEDIARY FOR CERTAIN NON-STEM SCHOLARSHIP PROGRAMS WHEREBY THE SCHOLARSHIP RECIPIENTS ARE SELECTED BASED ON AN APPROPRIATE PROCESS MANAGED BY THE DONOR. PART V, LINE 4: SME-EF CLASSIFIES DONATIONS AS PERMANENTLY RESTRICTED ENDOWMENT FUNDS IN THOSE INSTANCES IN WHICH THE DONOR HAS STIPULATED THAT THE PRINCIPAL IS TO BE MAINTAINED IN PERPETUITY FOR THE BENEFIT OF SME-EF. SME-EF IS ENTITLED TO THE EARNINGS OF SUCH FUNDS FOR OPERATING PURPOSES OR SUCH OTHER PURPOSE SPECIFIED BY THE DONOR. EARNINGS FROM PERMANENTLY RESTRICTED ENDOWMENT FUNDS ARE TEMPORARILY RESTRICTED UNTIL USED FOR THE PURPOSE INTENDED BY THE DONOR, PRIMARILY TO SUPPORT STEM RELATED YOUTH PROGRAMS AND SCHOLARSHIPS. THE BOARD OF DIRECTORS HAS DESIGNATED CERTAIN ACCUMULATED UNRESTRICTED EARNINGS OF ENDOWMENT FUNDS AND AMOUNTS FOR WHICH RESTRICTIONS HAVE BEEN MET AS BOARD-DESIGNATED (QUASI) ENDOWMENT FUNDS. X X X X X 1 KOHLI-WINKLEBLEK DEVELOPMENT LLC 236 BROADWAY MENANDS NY 12204 GRANT WRITING 0 0 32063 -32063 ERVIN POLICY GROUP LLC 1757 MOUNTAIN ASH DRIVE WEST BLOOMFIELD MI 48324 CONSULTING 0 0 66000 -66000 98063 -98063 AK AR CA CO CT FL GA HI IL KS KY ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OR PA OK RI SC TN UT VA WA WV WI 1 MONROE AREA HIGH SCHOOL 300 DOUBLE SPRINGS CHURCH RD MONROE GA 30656 586000339 GOVERNMENT 0 213261 FMV MFG. EQUIPMENT/CURRICULUM FORD SCHOLARSHIP INNOVATION CENTRAL HIGH SCHOOL 1331 MARTIN LUTHER KING JR ST SE GRAND RAPIDS MI 49506 386002019 GOVERNMENT 0 195524 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT BAY CITY WESTERN HIGH SCHOOL 910 N WALNUT ST BAY CITY MI 48706 386000558 GOVERNMENT 0 190645 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT TROY HIGH SCHOOL 4777 NORTHFIELD PARKWAY TROY MI 48098 386003099 GOVERNMENT 0 155991 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT EDWARDSBURG HIGH SCHOOL 69410 SECTION ST EDWARDSBURGH MI 49112 386000858 GOVERNMENT 0 149495 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT ALPENA HIGH SCHOOL 3303 SOUTH 3RD ALPENA MI 49707 386000392 GOVERNMENT 0 147624 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT ECORSE COMMUNITY HIGH SCHOOL 27225 W OUTER DR ECORSE MI 48229 388004162 GOVERNMENT 0 143938 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT CHEBOYGAN HIGH SCHOOL 801 W LINCOLN AVE CHEBOYGAN MI 49721 381797380 GOVERNMENT 0 141506 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT RUDYARD HIGH SCHOOL 11185 W 2ND ST RUDYARD MI 49780 386000950 GOVERNMENT 0 141435 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT WEST OTTAWA 3685 BUTTERNUT DR HOLLAND MI 49424 386032447 GOVERNMENT 0 128844 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT BRYAN COUNTY HIGH SCHOOL 1234 CAMELIA DR PEMBROKE GA 31321 586000196 GOVERNMENT 0 128740 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT WILLIAM D FORD CAREER TECHNICAL CENTER 36455 MARQUETTE ST WESTLAND MI 48185 386004180 GOVERNMENT 0 126529 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT EAST JACKSON HIGH SCHOOL 1404 N SUTTON RD JACKSON MI 49202 386001833 GOVERNMENT 0 124860 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT SOUTH FORSYTH HIGH SCHOOL 585 PEACHTREE PKWY CUMMING GA 30041 586000243 GOVERNMENT 0 122942 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT THREE RIVERS HIGH SCHOOL 700 6TH AVE THREE RIVERS MI 49093 381715180 GOVERNMENT 0 110185 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT JONES COUNTY HIGH SCHOOL 339 RAILROAD ST GRAY GA 31032 586000272 GOVERNMENT 0 99615 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT HANCOCK HIGH SCHOOL 501 CAMPUS DR HANCOCK MI 49930 386001483 GOVERNMENT 0 93285 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT LIBERTY COLLEGE AND CAREER ACADEMY 245 DORSEY RD HINESVILLE GA 31313 586000277 GOVERNMENT 0 92249 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT FLOWERY BRANCH HIGH SCHOOL 4450 HOG MOUNTAIN RD FLOWERY BRANCH GA 30542 586000256 GOVERNMENT 0 86400 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT NORTHWEST GEORGIA C&C ACADEMY 2300 MADDOX CHAPEL RD NE DALTON GA 30721 586000347 GOVERNMENT 0 84587 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT WEST HALL HIGH SCHOOL 5500 MCEVER RD OAKWOOD GA 30566 586000256 GOVERNMENT 0 82259 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT THINC COLLEGE AND CAREER ACADEMY 1302 ORCHARD HILL RD LAGRANGE GA 30240 463697983 GOVERNMENT 0 81698 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT CALHOUN HIGH SCHOOL 355 S RIVER ST CALHOUN GA 30701 586000138 GOVERNMENT 0 80945 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT SOUTHFIELD HIGH SCHOOL AT 24675 LASHER RD SOUTHFIELD MI 48033 386003094 GOVERNMENT 0 79391 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT AIRPORT HIGH SCHOOL 11270 GRAFTON RD CARLETON MI 48117 386002772 GOVERNMENT 0 78861 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT UNADILLA VALLEY HIGH SCHOOL PO BOX F 4238 STATE HWY 8 NEW BERLIN NY 13411 161502130 GOVERNMENT 0 71097 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT GAINESVILLE HIGH SCHOOL 830 CENTURY PL GAINESVILLE GA 30501 586000152 GOVERNMENT 0 63563 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT NEWTON COLLEGE AND CAREER ACADEMY 144 RAM DR COVINGTON GA 30014 586000295 GOVERNMENT 0 63168 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT GENESEE CAREER INSTITUTE 5081 TORREY RD FLINT MI 48507 381714600 GOVERNMENT 0 54539 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT RACINE HORLICK HIGH SCHOOL 1901 12TH ST RACINE WI 53403 396031430 GOVERNMENT 0 43054 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT PROVISO WEST HIGH SCHOOL 4701 HARRISON ST HILLSIDE IL 60162 366004001 GOVERNMENT 0 36303 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT COLUMBIA-MONTOUR VOC TECH SCHOOL 5050 SWEPPENHEISER DR BLOOMSBURG PA 17815 231667621 GOVERNMENT 0 22231 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT PONTIAC HIGH SCHOOL 1051 ARLENE AVE PONTIAC MI 48340 386003035 GOVERNMENT 0 9450 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT PLYMOUTH-CANTON HIGH SCHOOL 8400 N BECK RD CANTON MI 48187 386004186 GOVERNMENT 0 8666 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT SAN ANGELO INDEPENDENT SCHOOL DISTRICT 1621 UNIVERSITY SAN ANGELO TX 76904 756002404 GOVERNMENT 0 5508 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT SWAN VALLEY HIGH SCHOOL 8400 OHERN RD SAGINAW MI 48609 381818100 GOVERNMENT 5000 1290 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT J I CASE HIGH SCHOOL 7345 WASHINGTON AVE RACINE WI 53406 396031430 GOVERNMENT 10000 0 N/A N/A PRIME SCHOOL SUPPORT JACKSON COUNTY INTERMEDIATE SCHOOL DISTRICT 6700 BROWNS LAKE RD JACKSON MI 49201 381710621 GOVERNMENT 10000 0 N/A N/A PRIME SCHOOL SUPPORT MT PLEASANT HIGH SCHOOL GI-TEC 1155 S ELIZABETH ST MT PLEASANT MI 48858 386001814 GOVERNMENT 10000 0 N/A N/A PRIME SCHOOL SUPPORT TOWNSHIP HIGH SCHOOL DISTRICT 2141 2121 S GOEBBERT ROAD ARLINGTON HEIGHTS IL 60005 366004405 GOVERNMENT 10000 0 N/A N/A PRIME SCHOOL SUPPORT WORCESTER TECHNICAL HIGH SCHOOL 1 OFFICER MANNY FAMILIA WAY WORCESTER MA 01605 471221617 GOVERNMENT 10000 0 N/A N/A PRIME SCHOOL SUPPORT 41 0 COLLEGE AND TECHNICAL SCHOOL SCHOLARSHIPS 183 939966 0 SCHOLARSHIPS STUDENTS IN STUDENT SUMMIT 11 0 8835 FMV AWARD PART I, LINE 2: SITES WITHIN OUR PRIME NETWORK THAT RECEIVE FUNDING FROM SME-EF ARE HIGHLY ENGAGED WITH BOTH SME-EF STAFF AND THEIR LOCAL SUPPORTING INDUSTRY PARTNER. ALL PRIME DESIGNATED SITES COMPLETE YEAR END REPORTS THAT DETAIL FUNDING ALLOCATIONS AND EXPENDITURES. AN SME-EF STAFF MEMBER OR SME VOLUNTEER VISITS OR CONSULTS WITH EACH PRIME SCHOOL AT LEAST ANNUALLY TO MONITOR AND SUPPORT THEIR PROGRAM. 0 0 0 0 0 0 0 1 0 ROBERT WILLIG EXECUTIVE DIRECTOR & CEO 0 417385 0 237110 0 4264 0 28821 0 29509 0 717089 0 0 CRAIG CONNOP CHIEF FINANCIAL OFFICER 0 280534 0 109775 0 696 0 18237 0 31052 0 440294 0 0 ROBERT LUCE VP, SME EDUCATION FOUNDATION 168642 0 59232 0 1077 0 12069 0 31272 0 272292 0 0 0 PART I, LINE 3 SOCIETY OF MANUFACTURING ENGINEERS ("SME"), THE PARENT ORGANIZATION OF SME-EF, USES THE FOLLOWING TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S VICE PRESIDENT: 1) RECOMMENDATION OF THE SME CEO 2) BENCHMARK STUDIES BY AN INDEPENDENT COMPENSATION CONSULTANT 3) FORM 990 OF OTHER SIMILAR ORGANIZATIONS 4) PRE-ESTABLISHED JOB OBJECTIVES IN ACCORDANCE WITH THE SME EXECUTIVE INCENTIVE PLAN 5) APPROVAL BY THE SME EXECUTIVE COMPENSATION COMMITTEE PART I, LINE 7 SME, A RELATED ORGANIZATION, PAID BONUSES TO ITS MANAGEMENT, INCLUDING THE SME EDUCATION FOUNDATION VICE-PRESIDENT. THE BONUSES WERE PARTLY BASED ON ACHIEVEMENT OF SPECIFIC PROJECT MANAGEMENT GOALS AND PARTLY UPON THE REVENUES GOALS OF SME. NO PORTION WAS CONTINGENT UPON THE NET EARNINGS OF SME-EF OR ANY RELATED ORGANIZATION. X 1 100680 FMV X SOFTWARE CONTENT/ SUBSCRIPTIONS 1 315000 FMV 0 0 0 FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION (CONTINUED) E. TO CONDUCT ANY AND ALL SUCH ACTIVITIES AND EXERCISE ANY AND ALL SUCH POWERS AS ARE NECESSARY OR DESIRABLE TO THE ACHIEVEMENT OF THE FOREGOING AND FURTHERANCE OF THE PURPOSES OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 6 SME IS THE SOLE SHAREHOLDER OF SME EDUCATION FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A ALL ELECTED DIRECTORS ARE APPROVED BY THE SME EXECUTIVE COMPENSATION COMMITTEE AND SERVE AT THE PLEASURE OF THE SHAREHOLDER, SME. FORM 990, PART VI, SECTION A, LINE 7B THE SME-EF BYLAWS ARE REVIEWED AND APPROVED BY THE SME EXECUTIVE COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B SME AND SME-EF UTILIZE AN INDEPENDENT ACCOUNTING FIRM TO COMPLETE THE FORM 990 AND RELATED SCHEDULES. A DETAILED REVIEW OF THE FEDERAL FORM 990 IS PERFORMED BY THE CHIEF FINANCIAL OFFICER AND THE CHIEF EXECUTIVE OFFICER OF SME AND SME-EF. WHEN THE RETURN IS FINALIZED, IT IS PRESENTED TO THE EXECUTIVE DIRECTOR/CEO FOR DISCUSSION AND REVIEW AND ALL COMMENTS ARE ADDRESSED. THE RETURN IS THEN PRESENTED TO THE SME/SME-EF'S COMBINED AUDIT COMMITTEE OF THE BOARD OF DIRECTORS FOR APPROVAL, AS DELEGATED PER THE GOVERNING BODIES. THE SIGNED RETURN IS MADE AVAILABLE TO ALL BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES SIGN A DISCLOSURE FORM WHEN THEY ARE HIRED AND ARE REMINDED OF THE POLICY ANNUALLY. IF A CONFLICT ARISES, THEY ARE EVALUATED BY THE VICE PRESIDENT, HUMAN RESOURCES AND THE SME EXECUTIVE DIRECTOR/CEO. CORRECTIVE ACTION IS TAKEN IF REQUIRED. FORM 990, PART VI, SECTION B, LINE 15 ALL SME-EF STAFF ARE EMPLOYED BY SME, WHICH ALSO PROVIDES ACCESS TO EMPLOYEE BENEFIT PLANS. SME-EF REIMBURSES SME FOR ITS EMPLOYEE COSTS. BENCHMARK STUDIES HAVE BEEN PERFORMED WHEN DETERMINING THE COMPENSATION TO BE PAID TO THE SME CEO/EXECUTIVE DIRECTOR AND ALL TOP MANAGEMENT. A THIRD PARTY PERFORMED AN INDEPENDENT ASSESSMENT USING MULTIPLE LOCAL AND NATIONAL SURVEYS. TARGET COMPENSATION IS BASED ON THESE BENCHMARK STUDIES. THE EXECUTIVE COMPENSATION COMMITTEE CONDUCTS AN ANNUAL PERFORMANCE REVIEW FOR THE CEO/EXECUTIVE DIRECTOR AGAINST PREVIOUSLY SET OBJECTIVES. THE CEO/EXECUTIVE DIRECTOR CONDUCTS AN ANNUAL PERFORMANCE REVIEW OF ALL TOP MANAGEMENT AGAINST PREVIOUSLY SET OBJECTIVES. MERIT INCREASES ARE AWARDED ANNUALLY BY THE EXECUTIVE COMPENSATION COMMITTEE FOR THE CEO/EXECUTIVE DIRECTOR AND ALL TOP MANAGEMENT, BASED ON PERFORMANCE REVIEWS. EXECUTIVE INCENTIVES ARE AWARDED BASED ON THE EXECUTIVE INCENTIVE PLAN. FORM 990, PART VI, SECTION C, LINE 19 SME-EF MAKES ITS CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. ELECTRONIC AND PRINTED COPIES ARE BOTH AVAILABLE. FORM 990, PART V, LINE 2A: NUMBER OF EMPLOYEES ON FORM W-3 THE NUMBER OF EMPLOYEES REPORTED (11) CORRESPONDS TO DEDICATED SME-EF EMPLOYEES, ALTHOUGH ALL WAGE/W-3 REPORTING IS SOLELY THROUGH SME, THE COMMON PAYMASTER. ALL SME-EF STAFF ARE EMPLOYED BY SME, WHICH ALSO PROVIDES ACCESS TO EMPLOYEE BENEFIT PLANS. SME-EF REIMBURSES SME FOR ITS EMPLOYEE COSTS. FORM 990, PART VII, SECTION A AND SCHEDULE J, PART II: ALLOCATION OF COMPENSATION AMONG ORGANIZATION AND RELATED ORG. THE EXECUTIVE DIRECTOR & CEO AND CFO PROVIDE SERVICES TO BOTH SME-EF AND SOCIETY OF MANUFACTURING ENGINEERS, A RELATED ORGANIZATION WHO ALSO SERVES AS THE COMMON PAYMASTER. ADDITIONALLY, THE VICE PRESIDENT, SME-EF AND EDUCATIONAL PROGRAMS OFFICER PERFORM WORK SOLELY FOR SME-EF, BUT ARE COMPENSATED BY SOCIETY OF MANUFACTURING ENGINEERS. COMPENSATION FOR THE EXECUTIVE DIRECTOR & CEO AND CFO HAS BEEN REPORTED IN PART VII, COLUMN (E) AS PAID BY A RELATED ORGANIZATION, IN ACCORDANCE WITH IRS INSTRUCTIONS. COMPENSATION FOR THE VP, SME EF AND DIRECTOR, EDUCATION PROGRAMS HAS BEEN REPORTED AS PAID BY THE SME-EF, IN ACCORDANCE WITH THE 990 FILING INSTRUCTIONS, SINCE 100% OF THEIR TIME IS SPENT ON THE FILING ORGANIZATION. SOCIETY OF MANUFACTURING ENGINEERS 1000 TOWN CENTER STE 1910 SOUTHFIELD MI 48075 380298770 EDUCATION MI 501(C)(3) LINE 10 N/A 0 0 0 1 0 1 0 0 0 0 0 0 0 1 1 1 1 0 0 0