Smart Lu 555

Not tax-deductible

Knoxville, TN501(c)(5)Employment EIN 62-1569745Revenue $344K in FY2025Latest return filed Mar 13, 2026

On file with the IRSKnoxville, TNTax-exempt since Feb 2015

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Support and representation of members in their workplace by providing labor contracts and grievances negotiations.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 62-1569745) · Dispute this line
501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
$111K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $5K a year · 2% of revenue · last 6 filings
A surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
0%
of spending
0% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$111K
to officers and key staff · 34% of spending
Pay to officers and key staff is 34% of spending.
Part VII, Section A
5.2 mo
of spending, in cash
5.2 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2K
1% of total assets
Liabilities are 1% of assets.
Pt X · Ln 26
Independent board members
653
of 653 voting members
653 of 653 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$344K
+21% vs prior year
Spent
$332K
To programs
0%
Net assets
$143K
By yearFY2020–FY2025
Revenue
$344K
FY2025▲ +21%
Tap a bar for its year
Revenue by fiscal year
FY2020$253K
FY2021$275K
FY2022$300K
FY2023$287K
FY2024$286K
FY2025$344K
Expenses
$332K
FY2025▲ +14%
Tap a bar for its year
Expenses by fiscal year
FY2020$244K
FY2021$285K
FY2022$273K
FY2023$289K
FY2024$291K
FY2025$332K
Net assets
$143K
FY2025▲ +9%
Tap a bar for its year
Net assets by fiscal year
FY2020$157K
FY2021$141K
FY2022$143K
FY2023$136K
FY2024$131K
FY2025$143K

From the FY2025 Form 990 · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2015.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

19 people listed on the 990; $111K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
$55,093Pt VII · Sec A
$44,620Pt VII · Sec A
Recording Secretary
$1,650Pt VII · Sec A
$1,215Pt VII · Sec A
President
$1,194Pt VII · Sec A
Executive Board Member
$1,190Pt VII · Sec A
Vice President
$1,100Pt VII · Sec A
Executive Board Trustee
$840Pt VII · Sec A

Eugene Oxendine’s $55K as Bus Mgr is at the 55th percentile of top reported officer pay among 1216 $100K–1M employment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Eugene Oxendine$55,093$58,974$60,365$60,032$62,964$27,204
Kevin Russell$44,620$4,357$3,587$3,517$3,564$153
Bobby Davis—————$43,850
Terry Staley————$1,079$1,675
Alexis Montesdeoca$1,650$311————
Paul Platt$1,194$838$654$1,297$1,407$142
David Thompson$814$1,281$1,266———
Chris Shelby$1,215$1,126$305$223$171—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Smart Lu 555 executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Negotiates contracts and handles grievances to support members at work.

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1 program · in their own filed words · FY2025
01

Membership dues collected and engaged in union collective bargaining

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 62-1569745) · Dispute this line
Pt IX · Ln 25 · col B

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$344K
Ln 12
Gifts and grantsLn 1h$344K
Investment incomeLn 3$129
Money outPt IX
$332K
Ln 25
Owns and owesPt X
$143K
net assets · Ln 32
Cash and savingsLn 1–2$145K
Total assetsLn 16$145K
LiabilitiesLn 26$2K
PeoplePt VI, VII
19
listed · VII A
PaidVII A15
Voting boardVI 1a653
IndependentVI 1b653
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$344K
Investment incomeLn 3$129
Total revenueLn 12$344K
Assets in detailPt X, end of year
CashLn 1$145K
Cash and savings togetherLn 1–2$145K
InvestmentsLn 11–13$125
Total assetsLn 16$145K
LiabilitiesLn 26$2K
Net assetsLn 32$143K
OperationsPt I, VI
EmployeesI 516
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$131K$145K
InvestmentsLn 11–13$125$125
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$131K$145K
LiabilitiesLn 26$0$2K
Net assetsLn 32$131K$143K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$33K$0
Pay of officers and key staff (Part IX, line 5)Ln 5$111K$0$0$0
Payroll taxesLn 10$10K$0$0$0
Accounting feesLn 11c$11K$0$0$0
Office expensesLn 13$10K$0$0$0
Information technologyLn 14$3K$0$0$0
OccupancyLn 16$2K$0$0$0
TravelLn 17$21K$0$0$0
Conferences, conventions and meetingsLn 19$3K$0$0$0
Other expenses (24a–d)Ln 24$127K$0$0$0
Total functional expensesLn 25$332K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Mar 13, 2026 $344K$332K$12K$143K 990 PDF
FY2024Filed with the IRS May 15, 2025 $286K$291K−$5K$131K 990 PDF
FY2023Filed with the IRS Feb 16, 2024 $287K$289K−$2K$136K 990 PDF
FY2022Filed with the IRS Mar 13, 2023 $300K$273K$26K$143K 990 PDF
FY2021Filed with the IRS Mar 25, 2022 $275K$285K−$10K$141K 990 PDF
FY2020Filed with the IRS Jun 2, 2021 $253K$244K$9K$157K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $344,309 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $285,444$344,180
I-9 Program service revenue$0
I-10 Investment incomePrior year $265$129
I-11 Other revenue$0
I-12 Total revenuePrior year $285,709$344,309
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$33,418
I-15 Salaries and benefitsPrior year $101,564$121,707
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $189,159$176,955
I-18 Total expensesPrior year $290,723$332,080
I-19 Revenue less expensesPrior year −$5,014$12,229
Part VI · Governance 653 of 653 board members independent, 4 to look at
VI-1a Voting members of the governing body653
VI-1b Independent voting members653
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $344,309 across 5 lines filed
VIII-1b Membership dues$302,946
VIII-1f All other contributions, gifts and grants$41,234
VIII-1h Total contributions, gifts and grants$344,180
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$129
VIII-12 Total revenueRelated to mission $129 · Unrelated business $0 · Excluded from tax $0$344,309
Part IX · Statement of functional expenses $332,080 across 10 lines filed
IX-4 Benefits paid to or for membersPrograms $0$33,418
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $0 · Management $0 · Fundraising $0$111,378
IX-10 Payroll taxesPrograms $0 · Management $0 · Fundraising $0$10,329
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$11,445
IX-13 Office expensesPrograms $0 · Management $0 · Fundraising $0$9,649
IX-14 Information technologyPrograms $0 · Management $0 · Fundraising $0$3,122
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$1,708
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$20,845
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$2,945
IX-24 Other expenses (24a–d)Programs $0 · Management $0 · Fundraising $0$127,241
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$332,080
Part X · Balance sheet $145,019 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $131,086$144,894
X-10c Land, buildings and equipment, netStart of year $0$0
X-11 Publicly traded securitiesStart of year $125$125
X-16 Total assetsStart of year $131,211$145,019
X-17 Accounts payable and accrued expensesStart of year $0$1,579
X-26 Total liabilitiesStart of year $0$1,579
X-31 Retained earnings or endowmentStart of year $131,211$143,440
X-32 Total net assets or fund balancesStart of year $131,211$143,440
X-33 Total liabilities and net assetsStart of year $131,211$145,019
Part XI · Reconciliation of net assets $143,440 net assets at year end
XI-1 Total revenue$344,309
XI-2 Total expenses$332,080
XI-3 Revenue less expenses$12,229
XI-4 Net assets at start of year$131,211
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-10 Net assets at end of year$143,440

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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