Nonprofit · EIN 27-1645001
SMMA GROUP
Also known as RAIN CITY JACKS
Tax-exempt (reinstated) · SEATTLE, WA 98119
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $66,996 | $44,395 | $22,601 | $113,584 | $4,346 | $109,238 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $24,899
- Program service revenue
- $41,364
- Other revenue
- $733
Expenses
- Compensation of officers, directors and key employees
- $0
- Occupancy
- $15,925
- Printing, publications and postage
- $358
- Other expenses
- $28,112
- Program services (functional)
- $31,922
Balance sheet and other
- Total assets, start of year
- $103,014
- Total assets, end of year
- $113,584
- Total liabilities, end of year
- $4,346
- Net assets, end of year
- $109,238
- Cash, savings and investments
- $113,584
- Gross receipts
- $66,996
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PATRICK BROWN | President | 2 | $0 |
| JAMES PATTERSON | Vice President | 2 | $0 |
| DAVID NILSSON | Treasurer | 2 | $0 |
| GREG D'ELIA | Secretary | 2 | $0 |
| GREGORY JONES | Director | 1 | $0 |
| CHEVALIER ADAMS | Director | 1 | $0 |
| ERIC WILLIAMS | Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 415 W REPUBLICAN ST UNIT 300, SEATTLE, WA 98119-4040
- Mailing address (990-N for 2024)
- 415 W REPUBLICAN ST UNIT 300, Seattle WA 98119
- Principal officer (990-N for 2024)
- DAVD G NILSSON, 415 W REPUBLICAN ST UNIT 300, Seattle WA 98119
- Signed the 990-EZ
- DAVID NILSSON, Treasurer
- Phone
- (206) 931-2741
- Return prepared by
- Bembridge & Associates LLC
Mission
To promote and facilitate group interaction for adult men, expand our individual self awareness, celebrate the basic goodness of our motivations, and build a culture of mutual respect and dignity among our fellows.
Program accomplishments
- SMMA held 45 events with an average of 78 attendees per event. The total active membership is approximately 1,400 members at the end of 2025. A total of 484 new members attended at least one event in 2025.There were 53 members who participated as volunteers in 2025 to assist in event set up and operations. SMMA held one volunteer social as a thank you to volunteers in 2025, and volunteers are granted access to events without the need to pay for the event fee. SMMA held our annual Anniversary Event on June 3rd, 2025. The attendance was 257 members. Event fees are waived for those attending the Anniversary event as a thank you for their support of the organization and its mission.Expenses $31,922
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 27-1645001
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Unknown (Z99)
- Assets (IRS master file)
- $113,584
- Income (IRS master file)
- $66,996
Revocation and reinstatement
- Exemption revoked
- May 15, 2013
- Posted by the IRS
- August 27, 2014
- Reinstated
- Effective May 15, 2013
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $66,996 | $44,395 | $113,584 | XML |
| 990-N for 2024 Officer: DAVD G NILSSON | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2023 Officer: David G Nilsson | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: DAVID NILSSON | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: David Nilsson | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-1645001).
Questions about SMMA GROUP
- What is the EIN of SMMA GROUP?
- The employer identification number (EIN) of SMMA GROUP is 27-1645001.
- Is SMMA GROUP tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2013 and reinstated it effective May 15, 2013.
- Are donations to SMMA GROUP tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SMMA GROUP file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SMMA GROUP due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SMMA GROUP last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of SMMA GROUP?
- The 990-N for 2024 names DAVD G NILSSON.
- Who are the officers and directors of SMMA GROUP?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does SMMA GROUP have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $66,996, expenses of $44,395 and total assets of $113,584 at year end.
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