2025-10-08T15:30:34+00:00 2024-11-30 440160260 Forvis Mazars LLP 500 Ridgefield Court Asheville NC 28806 990 2023-12-01 521600093 STEEL MANUFACTURERS ASSOCIATION STEE 2022961515 1150 CONNECTICUT AVE NW 1125 WASHINGTON DC 20036 PHILIP K BELL President 2025-10-08 true true Amy Bibby P00445891 8282542254 2025-06-12 2023 2025-03-06 01:10:19Z PHILIP K BELL 1150 CONNECTICUT AVE NW 1125 WASHINGTON DC 20036 3625165 false X WWW.STEELNET.ORG X 1988 DE THE SMA HAS THREE MAIN FUNCTIONS: TO PROVIDE A FORUM FOR THE EXCHANGE OF INFORMATION ON TECHNICAL MATTERS AMONG MEMBER COMPANIES; TO DEVELOP AND SUPPORT PUBLIC POLICY POSITION CONSISTENT WITH THE INTERESTS OF ITS MEMBERS; SMA SERVES AS A SOURCE OF INFORMATION ON THE STEEL INDUSTRY TO SUPPLIERS, CUSTOMERS, AND VARIOUS GOVERNMENTAL ENTITIES. 25 25 6 0 0 0 0 0 2159063 3569232 50182 54196 0 0 2209245 3623428 0 0 0 0 1401800 1688313 0 0 0 1196007 1221635 2597807 2909948 -388562 713480 2944912 3518139 1740704 1600451 1204208 1917688 X The Steel Manufacturers Association promotes safe steelmaking that protects the environment and uses natural resources efficiently; advocates for public policy that supports domestic manufacturing; collects and aggregates data that informs smart policymaking; and increases awareness of the steel's industry's vital role in ensuring the national security, the energy security, and the economic security of the United States of America. false false THE ASSOCIATION PROVIDES A FORUM FOR THE EXCHANGE OF TECHNICAL AND OPERATIONS INFORMATION AMONG MEMBER COMPANIES. THE ASSOCIATION ASSISTS IN THE DEVELOPMENT OF PUBLIC POLICY POSITIONS CONSISTENT WITH THE INTERESTS OF ITS MEMBERS. THE ASSOCIATION SERVES AS A SOURCE OF INFORMATION ON THE STEEL INDUSTRY TO THE PUBLIC AND PRIVATE SECTORS. the association uses four committees to address specific issues of importance to its members. These committees consist of a plant operations division committee, an environmental committee, a human resources committee and a safety committee. 0 false false false true false false false false false true false false true true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 0 0 6 true false false false false false false false false X 25 25 false false false false true true true true true false false false false false false true false false X THE ORGANIZATION 2022961515 1150 CONNECTICUT AVE NW 1125 WASHINGTON DC 20036 James Hrusovsky Treasurer 1.0 X X 0 0 0 Mark Millett Immediate Past Chair 0.5 X X 0 0 0 Ty Garrison Chair 1.0 X X 0 0 0 Brad Corral Director 0.5 X 0 0 0 Chia Yuan Wang Director 0.5 X 0 0 0 Chris Ervin Director 0.5 X 0 0 0 Chuck Schmitt Director 0.5 X 0 0 0 Craig Moore Director 0.5 X 0 0 0 David Lange Director 0.5 X 0 0 0 David Schultz Director 0.5 X 0 0 0 Gary Hauck Director 0.5 X 0 0 0 Greg Murphy Director 0.5 X 0 0 0 Jim Grasso Director 0.5 X 0 0 0 Jonas Allen Director 0.5 X 0 0 0 Kevin Mullen Director 0.5 X 0 0 0 Lenore Trammell Director 0.5 X 0 0 0 Luca Zanotti Director 0.5 X 0 0 0 Luis Barrenechea Director 0.5 X 0 0 0 Luis Garcia Director 0.5 X 0 0 0 Matt Ruckwardt Director 0.5 X 0 0 0 Michael Williams Director 0.5 X 0 0 0 Rob Simon Director 0.5 X 0 0 0 Sean Clawges Director 0.5 X 0 0 0 Skip Herald Director 0.5 X 0 0 0 Tim Dillon Director 0.5 X 0 0 0 Tom Marry Director 0.5 X 0 0 0 Tommy Okada Director 0.5 X 0 0 0 PHILIP K BELL President 50.0 X 539015 0 56318 ERIC J STUART VP, Energy & Environment 40.0 X 221792 0 42256 Gregg Walker Director of Communication 40.0 X 162676 0 40698 Patrick Cavanagh Director of Government Affairs 40.0 X 178958 0 19401 1102441 0 158673 4 false true false 0 0 MEMBERSHIP DUES & ASSESSMENTS 900099 1109520 1109520 MEETINGS 900099 459983 459983 SERVICE FEES 900099 1687857 1687857 ELVS PROGRAM 900099 115203 115203 ENERGY & ENVIRONMENTAL FEES 900099 196669 196669 0 0 0 0 3569232 55933 55933 0 0 1737 0 -1737 -1737 -1737 0 0 0 0 0 3623428 3569232 0 54196 1104387 432823 18060 48779 84264 96899 212106 34238 40385 182010 140076 389705 8964 6774 Dues, Publications, and Subscriptions 41036 Bad Debt Expense 34575 Conference Sponsorships 20000 Advoocacy 14000 867 2909948 256217 546940 1250273 1306206 420784 1146670 0 0 0 624447 240064 17693 66196 53407 41441 11026 11966 0 0 364472 200097 2944912 3518139 659798 748381 450 16642 0 1080456 835428 1740704 1600451 X 1204208 1917688 1204208 1917688 2944912 3518139 713480 0 X X false true X true false false false false 1109520 51957 -155970 -104013 88762 0 -192775 4889 3794 1095 48518 37647 10871 11966 Deposits 12604 Operating Lease Right of Use Asset, net 187493 200097 Due to ELVS Program 603136 Operating Lease Liability 232292 835428 X 3623428 0 0 3623428 0 0 3623428 2909948 0 0 2909948 0 0 2909948 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Association is exempt from federal and state income taxes under the provisions of Section 501(c)(6) of the Internal Revenue Code on income other than unrelated business income. The advertising income derived from the publication of the membership directory is considered unrelated business income. Since related expenses exceeded the income, no provision for income taxes has been accrued. The Association has determined that it does not have any material unrecognized tax benefits or obligations as of November 30, 2024. X X false false false PHILIP K BELL President 469015 0 70000 0 0 0 21561 0 34757 0 595333 0 0 0 ERIC J STUART VP, Energy & Environment 197792 0 24000 0 0 0 8872 0 33384 0 264048 0 0 0 Patrick Cavanagh Director of Government Affairs 178958 0 0 0 0 0 7158 0 12243 0 198359 0 0 0 Gregg Walker Director of Communication 147676 0 15000 0 0 0 6507 0 34191 0 203374 0 0 0 Form 990, Part III, Line 4a-4c Description of program services (Expenses $ including grants of $) the association uses four committees to address specific issues of importance to its members. These committees consist of a plant operations division committee, an environmental committee, a human resources committee and a safety committee. Form 990, Part VI, Line 18 THE ASSOCIATION MAKES ITS FILED 990 AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part VI, Line 6 Classes of members or stockholders Eligibility for Membership: 1) Any firm, corporation, or other entity which has been engaged on a continuing basis for a minimum of one year in the "Steel Industry" itself or as successor to the operations of another such firm, corporation or other entity, whose general commercial standing qualifies in respect to operating experience, shall be eligible to be a North American or International "Company Member" of the Association. 2) Any firm, corporation, or other entity which has been engaged on a continuing basis for a minimum of one year as a supplier of goods or services to/or a customer of the steel industry shall be eligible to be an Associate Company Member of the Association. The term "Steel Industry" shall mean the business of operating a plant or plants for producing slabs, billets or ingots from electric or other furnace operations and/ or the manufacture of steel mill products. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body There shall be a Board of Directors (Board), consisting of one member from each firm, corporation, or other entity having North American Company Member status in the Association. Each North American Company member shall designate a person to serve as a member of the Board at the Annual Meeting of the Board/Membership. In the event a North American Company Member shall fail to designate a member of the Board, the Board member serving upon designation of the North American Company shall continue in office until his successor is duly designated. Board members' terms shall expire on termination of North American Company Member status. Candidates for the offices of Chairman, First Vice Chairman, Second Vice Chairman and Treasurer shall be nominated by the Nominating Committee from among the Accredited Representatives of Company Members. Additional candidates may be nominated by members of the Board of Directors at the time of the election. A ballot of the Board shall be conducted and those candidates receiving a plurality of votes of the Board members present and voting shall be elected to the respective offices for a term of two years or until their successors are duly elected. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders Classes of membership: There are three types of membership termed "Company Member" a. North American - Any company which has at least one facility within the United States, Canada, or Mexico; b. International - Any company with all of its operations outside the United States, Canada, and Mexico; c. Associate - Any company that supplies goods or services to the steel industry or is a customer for the products of the steel industry. The Directors may at any time, by unanimous vote, elect any person as an "Honorary Member "Honorary Officer", but such Honorary Member or Officer shall have no privilege of vote, control, or equity, in the Association. Each North American Company Member shall designate one or more Accredited Representatives authorized to cast the Company Member vote on all matters. Each Company Member shall be entitled to one vote either in person or by proxy on matters to be voted upon by the Membership. Only Directors of paid-up North American Companies shall be entitled to vote at any Meeting of the Association. Each North American Company shall have one vote in person or by proxy. Proxy voting shall not be allowed at meetings of the Board of Directors or Executive Committee. Form 990, Part VI, Line 11b Review of form 990 by governing body THE ASSOCIATION'S PRESIDENT, WHO IS ALSO A BOARD AND EXECUTIVE COMMITTEE MEMBER, REVIEWS FORM 990 AS PREPARED BY THE ASSOCIATION'S OUTSIDE CPAS IN CONSULTATION WITH THE TREASURER. FORM 990 IS FILED AFTER THE PRESIDENT GIVES HIS FINAL APPROVAL. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE ASSOCIATION HAS AN EXECUTIVE COMMITTEE WHICH DETERMINES AND APPROVES THE PRESIDENT'S SALARY. THE PRESIDENT HAS ADMINISTRATIVE AUTHORITY OVER ALL STAFF SALARIES, WITH BOARD REVIEW. Form 990, Part VI, Line 19 Required documents available to the public THE ASSOCIATION MAKES THE AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE ASSOCIATION ALSO MAKES THE GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC IF AND TO THE EXTENT REQUIRED TO DO SO BECAUSE OF THEIR HAVING BEEN ATTACHED TO A GOVERNMENT FILING REQUIRING SUCH DISCLOSURE. Form 990, Part XII, Line 2c Change of oversight process or selection process The process has not changed from prior years.