Nonprofit · EIN 52-1309853
SMECO WORKERS COMPENSATION TRUST
Tax-exempt · HUGHESVILLE, MD 20637
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $874,415 | $801,586 | $72,829 | $2,961,596 | $1,153,014 | $1,808,582 |
| December 31, 2023 | 990 | $1,692,044 | $743,946 | $948,098 | $2,573,785 | $838,032 | $1,735,753 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $856,839
- Investment income
- $17,576
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $145,176
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $713,688
- Management and general (functional)
- $87,898
Balance sheet and other
- Total assets, start of year
- $2,573,785
- Total assets, end of year
- $2,961,596
- Total liabilities, end of year
- $1,153,014
- Net assets, end of year
- $1,808,582
- Gross receipts
- $874,415
- Employees
- 0
- Year formed
- 1982
- State of legal domicile
- MD
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 |
|---|---|---|---|---|---|
| SONJA M COX | PRESIDENT & Officer | 0.2 | $0 | $967,272 | $115,107 |
| BETH A KENNEDY | SR VP & CFO Officer | 0.2 | $0 | $415,450 | $79,862 |
| W RAYNER BLAIR III | CHAIRMAN Trustee or director, Officer | 0.2 | $0 | $42,200 | $0 |
| RICHARD A WINKLER | DIRECTOR Trustee or director | 0.2 | $0 | $37,600 | $0 |
| P SCOTT WHITE | DIRECTOR Trustee or director | 0.2 | $0 | $33,800 | $0 |
| WILLIAM R CULLINS III | COMM. CHAIRM Trustee or director, Officer | 0.2 | $0 | $29,800 | $0 |
| JOSEPH GILBERT MURPHY | DIRECTOR Trustee or director | 0.2 | $0 | $28,700 | $0 |
| DANIEL W DYER | DIRECTOR Trustee or director | 0.2 | $0 | $27,150 | $0 |
| SHORE UNITED BANK | TRUSTEE Institutional trustee | – | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| SONJA M COX | PRESIDENT & Officer | 0.2 | $0 | $671,400 | $212,305 |
| BETH A KENNEDY | SR VP & CFO Officer | 0.2 | $0 | $367,916 | $111,160 |
| P SCOTT WHITE | CHAIRMAN UNT Trustee or director | 0.2 | $0 | $42,700 | $0 |
| RICHARD A WINKLER | DIRECTOR Trustee or director | 0.2 | $0 | $39,100 | $0 |
| W RAYNER BLAIR III | CHAIRMAN Trustee or director | 0.2 | $0 | $35,700 | $0 |
| JOSEPH GILBERT MURPHY | DIRECTOR Trustee or director | 0.2 | $0 | $33,600 | $0 |
| WILLIAM R CULLINS III | COMM. CHAIRM Trustee or director | 0.2 | $0 | $33,200 | $0 |
| DANIEL W DYER | DIRECTOR Trustee or director | 0.2 | $0 | $30,700 | $0 |
| COMM BANK OF THE CHESAPEAKE | TRUSTEE Institutional trustee | 0 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1937, HUGHESVILLE, MD 20637-1937
- In care of
- % SHARON A MCWILLIAMS
- Principal officer (990 for 2024)
- BETH A KENNEDY, PO BOX 1937, HUGHESVILLE, MD 206371937
- Signed the 990
- BETH A KENNEDY, SR VP & CFO
- Phone
- (301) 274-4328
- Website
- WWW.SMECO.COOP
- Return prepared by
- ADAMS JENKINS & CHEATHAM
Mission
THE TRUST PROVIDES WORKER'S COMPENSATION BENEFITS THROUGH SELF AND EXCESS COVERAGE INSURANCE, AS SPECIFIED BY THE COURT AND/OR OTHER AUTHORITIES, TO EMPLOYEES OF THE COOPERATIVE AND/OR THEIR BENEFICIARIES.
Program accomplishments
- THE COOPERATIVE MAKES CONTRIBUTIONS TO THE TRUST AS DEEMED NECESSARY TO FUND PROJECTED COSTS. CONTRIBUTIONS WILL BE MADE EACH MONTH UNTIL MANAGEMENT BELIEVES THE TRUST IS ADEQUATELY FUNDED.Expenses $713,688
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
- 52-1309853
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1985
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,961,596
- Income (IRS master file)
- $874,415
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $874,415 | $801,586 | $2,961,596 | XML |
| 990 | December 2023 | $1,692,044 | $743,946 | $2,573,785 | XML |
| 990 | December 2022 | $847,261 | $952,213 | $2,413,779 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 52-1309853).
Questions about SMECO WORKERS COMPENSATION TRUST
- What is the EIN of SMECO WORKERS COMPENSATION TRUST?
- The employer identification number (EIN) of SMECO WORKERS COMPENSATION TRUST is 52-1309853.
- Is SMECO WORKERS COMPENSATION TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1985.
- Are donations to SMECO WORKERS COMPENSATION TRUST tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SMECO WORKERS COMPENSATION TRUST 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 SMECO WORKERS COMPENSATION TRUST 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 SMECO WORKERS COMPENSATION TRUST 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 SMECO WORKERS COMPENSATION TRUST?
- The 990 for the year ended December 31, 2024 names BETH A KENNEDY.
- Who are the officers and directors of SMECO WORKERS COMPENSATION TRUST?
- The 990 for the year ended December 31, 2024 lists 9 people; 0 received compensation from the organization.
- How much revenue does SMECO WORKERS COMPENSATION TRUST have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $874,415, expenses of $801,586 and total assets of $2,961,596 at year end.
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