2025-10-10T10:24:43-05:00 2024-12-31 331756852 COHEN & CO ADVISORY LLC OFFICES LISTED AT WWWCOHENCOCOM OH 44115 990 2024-01-01 521811500 SMART RECOVERY USA INC SMAR 4409515357 7304 MENTOR AVE STE F MENTOR OH 44060 ROB MCDONOUGH TREASURER 4409515357 2025-10-08 1 1 PARGAT SINGH P02184330 8002291099 2025-10-08 2024 2025-03-06 01:10:19Z PETER J RUBINAS 7304 MENTOR AVE STE F MENTOR OH 44060 2630202 0 X SMARTRECOVERY.ORG X 1994 MD SMART RECOVERY USA'S MISSION IS IMPROVE THE HEALTH AND WELL-BEING OF INDIVIDUALS, FAMILIES, AND COMMUNITIES WITH OUR SELF-EMPOWERING, SCIENCE-INFORMED APPROACH FOR ADDICTIVE BEHAVIORS. WE OFFERED TRAINING AND SUPPORT TO 1,676 IN-PERSON AND ONLINE MEETINGS IN THE UNITED STATES AND CANADA AS OF 12/31/2024. 11 11 14 1613 0 0 1054846 1015631 471664 607050 4432 10110 556148 470719 2087090 2103510 0 0 0 0 894240 889643 0 0 104348 916868 1198790 1811108 2088433 275982 15077 1018087 1050636 313603 306372 704484 744264 SMART RECOVERY USA'S MISSION IS IMPROVE THE HEALTH AND WELL-BEING OF INDIVIDUALS, FAMILIES, AND COMMUNITIES WITH OUR SELF-EMPOWERING, SCIENCE-INFORMED APPROACH FOR ADDICTIVE BEHAVIORS. 0 0 1622924 1036019 OUR PRIMARY PROGRAM IS PROVIDING TRAINING AND SUPPORT TO THE VOLUNTEER FACILITATORS OF LOCAL MUTUAL SUPPORT GROUP MEETINGS (IN-PERSON AND ONLINE) ACROSS THE UNITED STATES AND CANADA. IN 2024, WE TRAINED 2,968 NEW FACILITATORS IN SMART RECOVERY TOOLS, TECHNIQUES, AND MEETING FACILITATION METHODS. WE ALSO TRAINED 1,210 TREATMENT PROFESSIONALS TO USE SMART RECOVERY IN THEIR TREATMENT OF INDIVIDUALS STRUGGLING WITH SUBSTANCE USE DISORDER. AS OF 12/31/2024, WE SUPPORTED 1,676 IN-PERSON AND ONLINE MEETINGS IN THE UNITED STATES AND CANADA. 85700 41750 OUR MULTIPLE PATHWAYS PARTNER PROGRAM PROVIDES TRAINING AND A COMMUNITY OF PRACTICE TO ORGANIZATIONS WHO ARE INTERESTED IN HELPING US MAKE THE SMART RECOVERY APPROACH AVAILABLE IN THEIR COMMUNITIES. AS OF 12/31/2024, WE HAD 29 PARTNER ORGANIZATIONS ENROLLED. 1708624 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 29 0 14 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AL AR CA CO CT DC FL GA HI IL KS KY MA MD ME MI MN MS NC ND NH NJ NM NV NY OH OK OR PA RI SC TN UT VA WA WI WV X PETER J RUBINAS 4409515357 7304 MENTOR AVE STE F MENTOR OH 44060 BILL GREER PRESIDENT 10.00 X X 0 0 0 ROB MCDONOUGH TREASURER 10.00 X X 0 0 0 A TOM HORVATH PHD SECRETARY 10.00 X X 0 0 0 DAN HOSTELER VICE PRESIDENT 10.00 X X 0 0 0 DAVID KOSS JD DIRECTOR 2.00 X 0 0 0 INDRANI EGLESTON DIRECTOR 10.00 X 0 0 0 JOSEPH GERSTEIN MD DIRECTOR 2.00 X 0 0 0 KATY JONES DIRECTOR 2.00 X 0 0 0 LINDA JEPPESEN DIRECTOR 2.00 X 0 0 0 LOUIS LEAKE DIRECTOR 2.00 X 0 0 0 MEGAN GOODRICH DIRECTOR 2.00 X 0 0 0 PETER RUBINAS EXECUTIVE DIRECTOR 40.00 X 97284 0 0 97284 0 0 0 0 0 0 PATHMINDER LLC 31905 NE 162ND ST DUVALL WA 98019 IT AND PROJECT MANAGEMENT SERVICES 625557 1 670229 345402 10466 1015631 DISTANCE TRAINING 624100 478257 478257 ELEVANCE HEALTH 624100 50000 50000 PARTNER PROGRAM REVENU 624100 41750 41750 CONFERENCES AND EVENTS 624100 37043 37043 607050 10466 10466 50000 50356 -356 -356 -356 943199 476336 466863 466863 OTHER INCOME 900099 3856 3856 3856 2103510 1077769 0 10110 X 97284 85673 7931 3680 673446 593066 54901 25479 49227 13477 35171 579 69686 60992 6161 2533 10500 10500 82272 82272 417831 415252 1236 1343 2435 1986 445 4 48915 30272 18630 13 238557 219672 18885 68318 37153 13010 18155 17015 15575 1440 113207 112447 760 3748 3748 40979 36108 3292 1579 11483 8733 2349 401 TRAINING PROGRAM EXPENS 67800 67800 FUNDRAISING EXPENSE 62410 1333 10500 50577 DUES & SUBSCRIPTIONS 7383 3148 4230 5 DESIGNATED EXPENSES 5937 5937 2088433 1708624 275461 104348 183349 120539 15857 21170 67209 135147 87794 11138 18690 53297 2285 80025 51012 326683 311118 260575 378417 1018087 1050636 240221 204151 3639 9850 69743 32371 60000 313603 306372 X 659029 709453 45455 34811 704484 744264 1018087 1050636 15077 24703 0 X X 0 1 X 1 0 X 850151 1481309 1050737 1054846 1015631 5452674 850151 1481309 1050737 1054846 1015631 5452674 5452674 5069 5893 7571 10002 10466 39001 10770 8685 31067 50522 5542197 6498484 0.98380 0.98250 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INCOME - 2020 AMOUNT: $ 10,770. 2021 AMOUNT: $ 8,685. 2022 AMOUNT: $ 31,067. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 232788 265835 498623 747935 5238 22932 28170 58197 66459 124656 186984 SCHEDULE C, PART II-A, EXPLANATION OF 4-YEAR AVERAGING THE ORGANIZATION INCURRED NO LOBBYING EXPENSE DURING 2023 AND 2024. 5189 2285 2904 48108 48108 51012 X 2614842 24703 10293 476336 511332 2103510 0 2103510 2575062 10293 476336 486629 2088433 0 2088433 PART X, LINE 2: THE ORGANIZATION IS A NON-PROFIT CORPORATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION RECOGNIZES AND DISCLOSES UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH GAAP. AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2024, THE ORGANIZATION DID NOT HAVE A LIABILITY FOR UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COGS EXPENSE NETTED WITH REVENUE 476,336. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS EXPENSE NETTED WITH REVENUE 476,336. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING, THE FORM 990 IS PRESENTED TO THE EXECUTIVE DIRECTOR AND FINANCE COMMITTEE FOR REVIEW AND APPROVAL. THE FORM 990 IS THEN ELECTRONICALLY DISTRIBUTED TO THE BOARD OF DIRECTORS IN ADVANCE OF FILING. AN INDEPENDENT BOARD OFFICER SIGNS THE 8879-EO AND THE 990 IS THEN ELECTRONICALLY FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR, THE BOARD MEMBERS ARE ASKED TO REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. AMONG OTHER THINGS, THE POLICY MAKES CLEAR THAT ALL DECISIONS OF THE BOARD, OFFICERS, AND EMPLOYEES OF THE ORGANIZATION ARE MADE SOLELY ON THE BASIS OF A DESIRE TO PROMOTE THE BEST INTEREST OF THE ORGANIZATION AND THE PUBLIC GOOD. THE CONFLICT OF INTEREST STATEMENT REQUESTS BOARD MEMBERS TO IDENTIFY TO THE BEST OF THEIR KNOWLEDGE AFFILIATIONS WITH ORGANIZATIONS THAT MAY BE POTENTIALLY RELATED TO THE FINANCIALS OR OTHER SUBSTANTIVE OPERATIONS OF THE ORGANIZATION. THEY ARE ALSO ASKED TO IDENTIFY CIRCUMSTANCES INVOLVING EITHER THEMSELVES, OR A MEMBER OF THEIR EXTENDED FAMILY, THAT MAY BE CONSTRUED AS A CONFLICT OF INTERST. AT THE STAFF LEVEL, THE ORGANIZATION'S PERSONNEL ALSO ENSURE THAT THERE ARE NO CONFLICTS OF INTEREST WHEN CONSIDERING THE ENGAGEMENT OF A NEW VENDOR. IF A POTENTIAL CONFLICT IS IDENTIFIED, APPROPRIATE STEPS ARE TAKEN TO BOTH ASSESS THE NATURE OF THE POTENTIAL CONFLICT AND, SUBSEQUENTLY, TO ENSURE THAT THE POSSIBILITY OF AN ACTUAL CONFLICT IS MITIGATED. SUCH MITIGATION IS MANAGED AND THE LETTER AND SPIRIT OF THE CONFLICT'S POLICY ARE UPHELD. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION PROCESS FOR TOP OFFICIAL: THE BOARD OF DIRECTORS ANNUALLY EVALUATES THE PERFORMANCE OF THE EXECUTIVE DIRECTOR. COMPENSATION IS BASED ON PERFORMANCE AND COMPARED TO OTHER AREA MISSION-COMPARABLE ORGANIZATIONS OF SIMILAR SIZE. COMPENSATION FOR STAFF WITHIN THE ORGANIZATION IS DETERMINED BY THE EXECUTIVE DIRECTOR. THE LEVEL OF COMPENSATION IS SET BASED ON PERFORMANCE AND IN RELATION TO OTHER AREA MISSION-COMPARABLE ORGANIZATIONS OF SIMILAR SIZE. THIS COMPENSATION IS A COMPONENT OF THE BUDGET, WHICH IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE AND ALSO BY THE BOARD AS A WHOLE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FORM 1023, FORM 990 CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FORM 990, WITHOUT SCHEDULE B) CAN ALSO BE FOUND ON SEVERAL PUBLICLY-ACCESSIBLE WEBSITES. FORM 990, PART IX, LINE 11G PROGRAM DEVELOPMENT SERVICES: PROGRAM SERVICE EXPENSES 371,398. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 371,398. PAYMENT PROCESSING FEES: PROGRAM SERVICE EXPENSES 43,854. MANAGEMENT AND GENERAL EXPENSES 1,236. FUNDRAISING EXPENSES 1,343. TOTAL EXPENSES 46,433. PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.