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 | $6,773,333 | $4,931,063 | $25,211,535 | XML |
| 990 | December 2023 | $8,599,679 | $4,517,907 | $23,357,492 | XML |
| 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 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 30-0093453).
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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