Nonprofit · EIN 27-6365479
SMART VSTD GROUP PLAN
Also known as JOSEPH SELLERS JR TTEE
Tax-exempt · WASHINGTON, DC 20006
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $23,855,692 | $17,869,605 | $5,986,087 | $19,591,877 | $0 | $19,591,877 |
| December 31, 2023 | 990 (amended) | $21,761,070 | $15,864,074 | $5,896,996 | $12,871,821 | $0 | $12,871,821 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $21,583,421
- Investment income
- $593,722
- Net gain from sales of assets
- $51,276
- Other revenue
- $1,678,549
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $17,152,864
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $42,901
- Accounting fees
- $17,500
Balance sheet and other
- Total assets, start of year
- $12,871,821
- Total assets, end of year
- $19,591,877
- Total liabilities, end of year
- $0
- Net assets, end of year
- $19,591,877
- Publicly traded securities
- $17,750,504
- Gross receipts
- $30,262,832
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2010
- 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)
- 1750 NEW YORK AVE NW STE 600, WASHINGTON, DC 20006-5301
- Principal officer (990 for 2024)
- JEREMY FERGUSON, 1750 NEW YORK AVENUE NW 600, WASHINGTON, DC 20006
- Signed the 990
- JEREMY FERGUSON, TRUSTEE
- Phone
- (216) 228-9400
- Return prepared by
- CALIBRE CPA GROUP PLLC
Mission
PROVIDES SHORT TERM AND LONG TERM DISABILITY BENEFITS TO MEMBERS
Program accomplishments
- PROVIDES SHORT TERM AND LONG TERM DISABILITY 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
- 27-6365479
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2011
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y43)
- Assets (IRS master file)
- $19,591,877
- Income (IRS master file)
- $30,262,832
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $23,855,692 | $17,869,605 | $19,591,877 | XML |
| 990 | December 2023 | $21,761,070 | $15,864,074 | $12,871,821 | XML |
| 990 | December 2022 | $14,066,847 | $18,131,584 | $6,170,934 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
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 27-6365479).
Questions about SMART VSTD GROUP PLAN
- What is the EIN of SMART VSTD GROUP PLAN?
- The employer identification number (EIN) of SMART VSTD GROUP PLAN is 27-6365479.
- Is SMART VSTD GROUP PLAN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2011.
- Are donations to SMART VSTD GROUP PLAN tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SMART VSTD GROUP PLAN 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 VSTD GROUP PLAN 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 VSTD GROUP PLAN 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 VSTD GROUP PLAN?
- The 990 for the year ended December 31, 2024 names JEREMY FERGUSON.
- Who are the officers and directors of SMART VSTD GROUP PLAN?
- The 990 for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does SMART VSTD GROUP PLAN have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $23,855,692, expenses of $17,869,605 and total assets of $19,591,877 at year end.
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