Nonprofit · EIN 58-1393264
SMOCKING ARTS GUILD OF AMERICA INC
Tax-exempt · CHATTANOOGA, TN 37412
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $231,334 | $221,703 | $9,631 | $579,556 | $123,420 | $456,136 |
| December 31, 2024 | 990 | $244,363 | $216,939 | $27,424 | $486,884 | $40,379 | $446,505 |
| December 31, 2023 | 990 | $250,602 | $227,972 | $22,630 | $541,566 | $122,485 | $419,081 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $60,044
- Membership dues
- $60,044
- Program service revenue
- $159,889
- Investment income
- $11,401
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $3,750
- Program services (functional)
- $213,342
- Management and general (functional)
- $8,361
Balance sheet and other
- Total assets, start of year
- $486,884
- Total assets, end of year
- $579,556
- Total liabilities, end of year
- $123,420
- Net assets, end of year
- $456,136
- Net assets without donor restrictions
- $456,136
- Gross receipts
- $231,334
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1979
- State of legal domicile
- TN
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAURA SENCABAUGH | PRESIDENT Trustee or director, Officer | 10 | $0 |
| LORI GLUCK | VICE PRESIDENT, OPERATIONS Trustee or director, Officer | 5 | $0 |
| DONNA DVORSHOCK | VICE PRESIDENT, MEMBERSHIP Trustee or director, Officer | 5 | $0 |
| CAROLYN DALTON | SECRETARY Trustee or director, Officer | 5 | $0 |
| BETH SATORI | TREASURER Trustee or director, Officer | 10 | $0 |
| KATHRYN OATES-DACEY | REGION ONE REP Trustee or director | 5 | $0 |
| ALISON BRIM | REGION TWO REP Trustee or director | 5 | $0 |
| SANDRA MCEVOY | REGION THREE REP Trustee or director | 5 | $0 |
| HELEN LIVELY | REGION FOUR REP Trustee or director | 5 | $0 |
| CHARLOTTE MCIVER | REGION FIVE REP Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELLEN KULIE | PRESIDENT Trustee or director, Officer | 10 | $0 |
| LAURA SENCABUAGH | VICE PRESIDENT, OPERATIONS Trustee or director, Officer | 5 | $0 |
| LORI GLUCK | VICE PRESIDENT, MEMBERSHIP Trustee or director, Officer | 5 | $0 |
| CAROLYN DALTON | SECRETARY Trustee or director, Officer | 5 | $0 |
| DONNA DVORSCHOCK | TREASURER Trustee or director, Officer | 10 | $0 |
| KATHRYN OATES-DACEY | REGION ONE REP Trustee or director | 5 | $0 |
| SANDRA MCAVOY | REGION TWO REP Trustee or director | 5 | $0 |
| BETH SARTORI | REGION THREE REP Trustee or director | 5 | $0 |
| HELEN LIVELY | REGION FOUR REP Trustee or director | 5 | $0 |
| CHARLOTTE MCIVER | REGION FIVE REP Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DONNA DVORSHOCK | TREASURER Trustee or director, Officer | 10 | $0 |
| SALLY RIFENBURG | PRESIDENT Trustee or director, Officer | 10 | $0 |
| ELLEN KULIE | VICE PRESIDENT, OPERATIONS Trustee or director, Officer | 5 | $0 |
| CAROLYN DALTON | SECRETARY Trustee or director, Officer | 5 | $0 |
| LORI GLUCK | VICE PRESIDENT, MEMBERSHIP Trustee or director, Officer | 5 | $0 |
| MARLENE MEHN | REGION ONE REP Trustee or director | 5 | $0 |
| SANDRA MCAVOY | REGION TWO REP Trustee or director | 5 | $0 |
| BETH SARTORI | REGION THREE REP Trustee or director | 5 | $0 |
| CHERYL CRAIG | REGION FOUR REP Trustee or director | 5 | $0 |
| MARCELLA HANSEN | REGION FIVE REP Trustee or director | 5 | $0 |
| LAURA SENCABAUGH | MARKETING DIRECTOR Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 3712 RINGGOLD RD, CHATTANOOGA, TN 37412-1638
- Mailing address (990-N for 2016)
- PO Box 236, Foster RI 02825
- Principal officer (990 for 2025)
- LAURA SENCABAUGH, 3714 LERCH ST, CHATTANOOGA, TN 37412
- Signed the 990
- BETH SARTORI, TREASURER
- Phone
- (855) 350-7242
- Website
- Smocking.org
- Return prepared by
- Alana R Williams CPA
Mission
TO ESTABLISH HIGH STANDARDS OF QUALITY WORKMANSHIP AND TO FURTHER EDUCATION IN AND APPRECIATION OF SMOCKING ART AND OTHER ASSOCIATED HANDIWORK THROUGH EDUCATION AND COMMUNICATION
Program accomplishments
- CONVENTION, SEMINARS, DEMONSTRATIONS TO PROMOTE AND PRESERVE THE ART OF SMOCKING; NEWSLETTERS APPROX 1,500 MEMBERSExpenses $213,342 · revenue $231,334
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 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
- 58-1393264
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Group exemption
- Exempt since
- 1981
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A400)
- Group exemption
- 8513 (73 member organizations)
- Assets (IRS master file)
- $579,556
- Income (IRS master file)
- $231,334
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $231,334 | $221,703 | $579,556 | XML |
| 990 | December 2024 | $244,363 | $216,939 | $486,884 | IRS |
| 990 | December 2023 | $250,602 | $227,972 | $541,566 | XML |
| 990 | December 2022 | $191,528 | $176,029 | $477,950 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2016 | December 31, 2016 | ≤ $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 58-1393264).
Questions about SMOCKING ARTS GUILD OF AMERICA INC
- What is the EIN of SMOCKING ARTS GUILD OF AMERICA INC?
- The employer identification number (EIN) of SMOCKING ARTS GUILD OF AMERICA INC is 58-1393264.
- Is SMOCKING ARTS GUILD OF AMERICA INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1981.
- Are donations to SMOCKING ARTS GUILD OF AMERICA INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Group exemption).
- Which annual return does SMOCKING ARTS GUILD OF AMERICA INC 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 SMOCKING ARTS GUILD OF AMERICA INC 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 SMOCKING ARTS GUILD OF AMERICA INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SMOCKING ARTS GUILD OF AMERICA INC?
- The 990 for the year ended December 31, 2025 names LAURA SENCABAUGH.
- Who are the officers and directors of SMOCKING ARTS GUILD OF AMERICA INC?
- The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does SMOCKING ARTS GUILD OF AMERICA INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $231,334, expenses of $221,703 and total assets of $579,556 at year end.
Organizations in its group exemption (73)
- SMOCKING ARTS GUILD OF AMERICA INC EIN 74-2617972 · WENATCHEE, WA · last filed 990-EZ for 2024
- SMOCKING ARTS GUILD OF AMERICA INC EIN 36-4154483 · UNIVERSITY PK, FL · last filed 990-N for 2025
- SMOCKING ARTS GUILD OF AMERICA INC EIN 74-2617834 · LOWELL, AR · last filed 990-N for 2025
- SMOCKING ARTS GUILD OF AMERICA INC EIN 35-2169322 · PLEASANT VIEW, TN · last filed 990-N for 2025
- SMOCKING ARTS GUILD OF AMERICA INC EIN 56-1803175 · DURHAM, NC · last filed 990-N for 2025
- SMOCKING ARTS GUILD OF AMERICA INC EIN 58-1518519 · ATLANTA, GA · last filed 990-N for 2025
- SMOCKING ARTS GUILD OF AMERICA INC EIN 32-0152265 · LINCOLN, NE · last filed 990-N for 2025
- SMOCKING ARTS GUILD OF AMERICA INC EIN 81-1317146 · HENDERSONVLLE, NC · last filed 990-N for 2025
- SMOCKING ARTS GUILD OF AMERICA INC EIN 58-1859893 · CROFTON, MD · last filed 990-N for 2025
- SMOCKING ARTS GUILD OF AMERICA INC EIN 54-1632680 · YORKTOWN, VA · last filed 990-N for 2025
- SMOCKING ARTS GUILD OF AMERICA INC EIN 58-1518469 · BLACKSBURG, VA · last filed 990-N for 2025
- SMOCKING ARTS GUILD OF AMERICA INC EIN 58-1909133 · LITTLE ROCK, AR · last filed 990-N for 2025
- SMOCKING ARTS GUILD OF AMERICA INC EIN 58-1520174 · FALLS CHURCH, VA · last filed 990-N for 2025
- SMOCKING ARTS GUILD OF AMERICA INC EIN 58-1589428 · PARK RIDGE, IL · last filed 990-N for 2025
- SMOCKING ARTS GUILD OF AMERICA INC EIN 83-0474433 · TEMPLE CITY, CA · last filed 990-N for 2025
- SMOCKING ARTS GUILD OF AMERICA INC EIN 26-4944775 · MOBILE, AL · last filed 990-N for 2025
- SMOCKING ARTS GUILD OF AMERICA INC EIN 74-2617973 · GERMANTOWN, TN · last filed 990-N for 2025
- SMOCKING ARTS GUILD OF AMERICA INC EIN 58-1791505 · NEWARK, DE · last filed 990-N for 2025
- SMOCKING ARTS GUILD OF AMERICA INC EIN 45-0848786 · COLUMBIA, SC · last filed 990-N for 2025
- SMOCKING ARTS GUILD OF AMERICA INC EIN 27-2368096 · NAPERVILLE, IL · last filed 990-N for 2023
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