Smart Lu 555 FY2020 filing

Not tax-deductible

Knoxville, TN501(c)(5)Employment EIN 62-1569745Revenue $253K in FY2020Latest 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, FY2020. 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.
$75K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2020 · 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
$75K
to officers and key staff · 31% of spending
Pay to officers and key staff is 31% of spending.
Part VII, Section A
7.5 mo
of spending, in cash
7.5 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$13K
8% of total assets
Liabilities are 8% of assets.
Pt X · Ln 26
Independent board members
720
of 720 voting members
720 of 720 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$253K
Spent
$244K
To programs
0%
Net assets
$157K
By yearFY2020–FY2025
Revenue
$253K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$253K
FY2021$275K
FY2022$300K
FY2023$287K
FY2024$286K
FY2025$344K
Expenses
$244K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$244K
FY2021$285K
FY2022$273K
FY2023$289K
FY2024$291K
FY2025$332K
Net assets
$157K
FY2020
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 FY2020 Form 990 · see the original

You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

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

15 people listed on the 990; $75K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
$43,850Pt VII · Sec A
$27,204Pt VII · Sec A
Executive Board Trustee
$1,675Pt VII · Sec A
Executive Board Trustee
$1,037Pt VII · Sec A
$356Pt VII · Sec A
$153Pt VII · Sec A
President
$142Pt VII · Sec A
$118Pt 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 · FY2020
01

membership dues collected

Form 990 Part III, line 4, FY2020. 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 FY2020 990, line by line.

1The main four
Money inPt VIII
$253K
Ln 12
Gifts and grantsLn 1h$252K
Investment incomeLn 3$105
Money outPt IX
$244K
Ln 25
Owns and owesPt X
$157K
net assets · Ln 32
Cash and savingsLn 1–2$152K
Total assetsLn 16$170K
LiabilitiesLn 26$13K
PeoplePt VI, VII
15
listed · VII A
PaidVII A9
Voting boardVI 1a720
IndependentVI 1b720
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$252K
Investment incomeLn 3$105
Total revenueLn 12$253K
Assets in detailPt X, end of year
CashLn 1$152K
Cash and savings togetherLn 1–2$152K
Prepaid expenses and deferred chargesLn 9$5K
Land, buildings, equipmentLn 10c$12K
InvestmentsLn 11–13$125
Total assetsLn 16$170K
LiabilitiesLn 26$13K
Net assetsLn 32$157K
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 FY20End FY20
Cash and savingsLn 1–2$148K$152K
InvestmentsLn 11–13$125$125
Land, buildings, equipmentLn 10c$19K$12K
Total assetsLn 16$168K$170K
LiabilitiesLn 26$19K$13K
Net assetsLn 32$148K$157K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$71K$0$0$0
Other salaries and wagesLn 7$8K$0$0$0
Pension plan contributionsLn 8$14K$0$0$0
Other employee benefitsLn 9$10K$0$0$0
Payroll taxesLn 10−$5K$0$0$0
Accounting feesLn 11c$6K$0$0$0
Advertising and promotionLn 12$6K$0$0$0
Office expensesLn 13$5K$0$0$0
Information technologyLn 14$2K$0$0$0
OccupancyLn 16$714$0$0$0
TravelLn 17$13K$0$0$0
InterestLn 20$683$0$0$0
Depreciation, depletion and amortizationLn 22$8K$0$0$0
Other expenses (24a–d)Ln 24$106K$0$0$0
Total functional expensesLn 25$244K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled 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
FY2020 ViewingFiled 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 FY2020 990
Part I · Summary $252,582 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $275,547$252,477
I-9 Program service revenue$0
I-10 Investment incomePrior year $225$105
I-11 Other revenue$0
I-12 Total revenuePrior year $275,772$252,582
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $110,282$96,547
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $182,582$147,492
I-18 Total expensesPrior year $292,864$244,039
I-19 Revenue less expensesPrior year −$17,092$8,543
Part VI · Governance 720 of 720 board members independent, 4 to look at
VI-1a Voting members of the governing body720
VI-1b Independent voting members720
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 $252,582 across 4 lines filed
VIII-1b Membership dues$252,477
VIII-1h Total contributions, gifts and grants$252,477
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$105
VIII-12 Total revenueRelated to mission $105 · Unrelated business $0 · Excluded from tax $0$252,582
Part IX · Statement of functional expenses $244,039 across 14 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $0 · Management $0 · Fundraising $0$71,196
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$7,587
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$13,713
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$9,550
IX-10 Payroll taxesPrograms $0 · Management $0 · Fundraising $0−$5,499
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$6,060
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$5,788
IX-13 Office expensesPrograms $0 · Management $0 · Fundraising $0$5,376
IX-14 Information technologyPrograms $0 · Management $0 · Fundraising $0$1,668
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$714
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$13,395
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$683
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$7,772
IX-24 Other expenses (24a–d)Programs $0 · Management $0 · Fundraising $0$106,036
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$244,039
Part X · Balance sheet $169,600 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $148,138$152,487
X-9 Prepaid expenses and deferred charges$4,898
X-10c Land, buildings and equipment, netStart of year $19,377$12,090
X-11 Publicly traded securitiesStart of year $125$125
X-16 Total assetsStart of year $167,640$169,600
X-23 Secured mortgages and notes payableStart of year $19,388$12,805
X-26 Total liabilitiesStart of year $19,388$12,805
X-31 Retained earnings or endowmentStart of year $148,252$156,795
X-32 Total net assets or fund balancesStart of year $148,252$156,795
X-33 Total liabilities and net assetsStart of year $167,640$169,600
Part XI · Reconciliation of net assets $156,795 net assets at year end
XI-1 Total revenue$252,582
XI-2 Total expenses$244,039
XI-3 Revenue less expenses$8,543
XI-4 Net assets at start of year$148,252
XI-10 Net assets at end of year$156,795

Form 990 e-file FY2020 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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