Nonprofit · EIN 30-0093453
SMART DISCIPLINE INCOME PROTECTION PROGRAM
Also known as THOMPSON PAUL C TTEE
Tax-exempt · INDEPENDENCE, OH 44131
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $6,773,333 | $4,931,063 | $1,842,270 | $25,211,535 | $86,427 | $25,125,108 |
| December 31, 2023 | 990 | $8,599,679 | $4,517,907 | $4,081,772 | $23,357,492 | $74,654 | $23,282,838 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $4,955,516
- Investment income
- $1,817,817
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $4,541,670
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $84,382
- Salaries, compensation and benefits (total)
- $168,593
- Professional fundraising fees
- $0
- Legal fees
- $21,142
- Accounting fees
- $12,120
Balance sheet and other
- Total assets, start of year
- $23,357,492
- Total assets, end of year
- $25,211,535
- Total liabilities, end of year
- $86,427
- Net assets, end of year
- $25,125,108
- Publicly traded securities
- $23,047,234
- Net assets without donor restrictions
- $25,125,108
- Gross receipts
- $6,773,333
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2002
- State of legal domicile
- OH
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 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| MICHAEL COLEMAN | TRUSTEE Trustee or director | 1 | $0 | $511,753 | $54,549 |
| JEREMY FERGUSON | TRUSTEE Trustee or director | 1 | $0 | $352,545 | $94,578 |
| JOSEPH POWELL | (FORMER) TRUSTEE Trustee or director | 1 | $0 | $410,450 | $34,554 |
| JOHN DANIEL | TRUSTEE Trustee or director | 1 | $0 | $276,606 | $36,286 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOSEPH POWELL | TRUSTEE Trustee or director | 1 | $0 | $451,684 | $35,187 |
| MICHAEL COLEMAN | TRUSTEE Trustee or director | 1 | $0 | $417,333 | $34,885 |
| JEREMY FERGUSON | TRUSTEE Trustee or director | 1 | $0 | $344,576 | $87,021 |
| JOSEPH SELLERS JR | (FORMER) TRUSTEE Trustee or director | 1 | $0 | $210,295 | $29,343 |
Address and contacts
- Address (IRS master file)
- 6060 ROCKSIDE WOODS BLVD N STE 325, INDEPENDENCE, OH 44131-2378
- In care of
- % UNITED TRANSPORTATION UNION
- Principal officer (990 for 2024)
- JEREMY FERGUSON, 6060 ROCKSIDE WOODS BLVD N STE 325, INDEPENDENCE, OH 44131
- Signed the 990
- Jeremy Ferguson, Trustee
- Phone
- (216) 228-9400
Mission
PROVIDES BENEFITS TO UNION MEMBERS WHO SUFFER A LOSS OF WAGES OCCASIONED BY AN ELIGIBLE DISCHARGE OR SUSPENSION AS A RESULT OF CERTAIN DISCIPLINARY MEASURES.
Program accomplishments
- PROVIDES BENEFITS TO MEMBERS
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 30-0093453
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2003
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y43)
- Assets (IRS master file)
- $25,211,535
- Income (IRS master file)
- $6,773,333
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $7,284,696 | $4,715,481 | $19,206,886 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about SMART DISCIPLINE INCOME PROTECTION PROGRAM
- What is the EIN of SMART DISCIPLINE INCOME PROTECTION PROGRAM?
- The employer identification number (EIN) of SMART DISCIPLINE INCOME PROTECTION PROGRAM is 30-0093453.
- Is SMART DISCIPLINE INCOME PROTECTION PROGRAM tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2003.
- Are donations to SMART DISCIPLINE INCOME PROTECTION PROGRAM tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SMART DISCIPLINE INCOME PROTECTION PROGRAM 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 SMART DISCIPLINE INCOME PROTECTION PROGRAM due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SMART DISCIPLINE INCOME PROTECTION PROGRAM last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of SMART DISCIPLINE INCOME PROTECTION PROGRAM?
- The 990 for the year ended December 31, 2024 names JEREMY FERGUSON.
- Who are the officers and directors of SMART DISCIPLINE INCOME PROTECTION PROGRAM?
- The 990 for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does SMART DISCIPLINE INCOME PROTECTION PROGRAM have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $6,773,333, expenses of $4,931,063 and total assets of $25,211,535 at year end.
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All nonprofits in INDEPENDENCE · Ohio · Mutual and membership benefit