Association of Steel Distributors: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- Association of Steel Distributors (EIN 34-1051124)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-11-11
- IRS object ID
- 201533159349303868
- Schema version
- 2014v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-11-11T16:10:34-06:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 440160260 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BKD LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1901 S MEYERS RD SUITE 500 | AddressLine1Txt |
| City | OAKBROOK TERRACE | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 601815209 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 341051124 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ASSOCIATION OF STEEL DISTRIBUTORS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ASSO | BusinessNameControlTxt |
| Phone | 3126446610 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 N WABASH | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 606114267 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARC SARACCO | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 3126446610 | PhoneNum |
| Signature | 2015-11-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID R SIEHOFF | PreparerPersonNm |
| PTIN | P00175845 | PTIN |
| Phone | 6302829500 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARC SARACCO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 N WABASH | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 606114267 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $321,599 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.STEELDISTRIBUTORS.ORG/ASD/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1943 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF THE ASSOCIATION IS TO FOSTER THE TRADE, COMMERCE AND INTEREST OF THE STEEL DISTRIBUTION INDUSTRY; DEVELOP CUSTOMS AND USAGES IN TRADE TERMS, DEFINITIONS AND SPECIFICATIONS, IN SO FAR AS PERMITTED BY LAW; PROMOTE PUBLIC RECOGNITION OF THE ESSENTIAL ECONOMIC FUNCTIONS PERFORMED BY THE PROCESSORS AND DISTRIBUTORS OF STEEL PRODUCTS; PROVIDE APPROPRIATE CHANNELS FOR CUSTOMERS AND THE PUBLIC REGARDING MATTERS OF IMPORTANCE TO THE DISTRIBUTION OF IRON AND STEEL PRODUCTS; AND TO DO ALL OTHER THINGS PERMITTED BY LAW RELATING TO OR REGARDING THE INTERESTS OF THE STEEL DISTRIBUTION INDUSTRY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 13 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,833 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $359,617 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $312,766 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $359,617 | PYTotalRevenueAmt |
| CY Total Revenue | $321,599 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $365,828 | PYOtherExpensesAmt |
| CY Other Expenses | $362,381 | CYOtherExpensesAmt |
| PY Total Expenses | $365,828 | PYTotalExpensesAmt |
| CY Total Expenses | $362,381 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$6,211 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$40,782 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $117,673 | TotalAssetsBOYAmt |
| Total Assets EOY | $68,579 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $21,135 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $12,823 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $96,538 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $55,756 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF THE ASSOCIATION IS TO FOSTER THE TRADE, COMMERCE AND INTEREST OF THE STEEL DISTRIBUTION INDUSTRY; DEVELOP CUSTOMS AND USAGE IN TRADE TERMS, DEFINITIONS AND SPECIFICATIONS, IN SO FAR AS PERMITTED BY LAW, PROMOTE PUBLIC RECOGNITION OF THE ESSENTIAL ECONOMIC FUNCTIONS PERFORMED BY THE PROCESSORS AND DISTRIBTORS OF STEEL PRODUCTS; PROVIDE APPROPRIATE CHANNELS FOR CUSTOMERS AND THE PUBLIC REGARDING MATTERS OF IMPORTANCE TO THE DISTRIBUTION OF IRON AND STEEL PRODUCTS; AND TO DO ALL OTHER THINGS PERMITTED BY LAW RELATING TO OR REGARDING THE INTERESTS OF THE STEEL DISTRIBUTION INDUSTRY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | MEMBERSHIP SERVICES | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PUBLIC RELATIONS - TO ENHANCE THE PUBLIC'S IMAGE OF THE INDUSTRY AND TO PROMOTE THE USE OF THE INDUSTRY'S PRODUCTS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEETINGS - OPPORTUNITIES FOR MEMBERS TO GATHER AND DISCUSS NEW DEVELOPMENTS IN THE INDUSTRY AND SHARE IDEAS FOR IMPROVEMENT. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITHBUCKLIN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3126446610 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 N WABASH AVE | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60611 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| LISA GOLDENBERG | ||||||
| PAST PRESIDENT | 0.50 | Yes (X) | $0 | $0 | $0 | |
| GREG GROSS | ||||||
| DIRECTOR - CENTRAL REGION | 0.50 | Yes (X) | $0 | $0 | $0 | |
| MIKE BUSH | ||||||
| DIRECTOR - CENTRAL REGION | 0.50 | Yes (X) | $0 | $0 | $0 | |
| WILLIAM A VITUCCI | ||||||
| DIRECTOR - CENTRAL REGION | 0.50 | Yes (X) | $0 | $0 | $0 | |
| GARY ZIEBELL | ||||||
| DIRECTOR - CENTRAL REGION | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JOHN PIDGEON | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| MIKE BARNETT | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| MARC SARACCO | ||||||
| EXECUTIVE DIRECTOR | 20.00 | $0 | $0 | $0 | Yes (X) | |
| BRIAN ROBBINS | ||||||
| PRESIDENT | 0.50 | $0 | $0 | $0 | Yes (X) | |
| MIKE SAWYER | ||||||
| VICE-PRESIDENT | 0.50 | $0 | $0 | $0 | Yes (X) | |
| ANDY GROSS | ||||||
| EXECUTIVE VICE PRESIDENT | 0.50 | $0 | $0 | $0 | Yes (X) | |
| TOM MCDONALD | ||||||
| TREASURER | 0.50 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITHBUCKLIN CORPORATION | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 N WABASH AVE | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60611 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | MANAGEMENT | ServicesDesc |
| Compensation | $160,660 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $8,833 | AllOtherContributionsAmt |
| Total Contributions | $8,833 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CONVENTION | 541900 | $113,981 | $113,981 |
| MEMBERSHIP DUES | 541900 | $99,010 | $99,010 |
| MEETINGS | 541900 | $62,825 | $62,825 |
| FALL CONFERENCE | 541900 | $36,950 | $36,950 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $312,766 | TotalProgramServiceRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $321,599 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $312,766 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,455 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,600 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,491 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,164 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,892 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,510 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $189,788 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,477 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| CREDIT CARD DISCOUNT FE | $8,546 |
| PUBLIC RELATIONS | $6,000 |
| MEMBERSHIP SERVICES | $3,832 |
| SCHOLARSHIP | $750 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $876 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $362,381 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,815 | BOYAmt |
| EOY | $58,864 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,505 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,609 | BOYAmt |
| EOY | $5,670 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,744 | BOYAmt |
| EOY | $4,045 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $117,673 | BOYAmt |
| EOY | $68,579 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $9,323 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,135 | BOYAmt |
| EOY | $3,500 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,135 | BOYAmt |
| EOY | $12,823 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,538 | BOYAmt |
| EOY | $47,673 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $8,083 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,538 | BOYAmt |
| EOY | $55,756 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $117,673 | BOYAmt |
| EOY | $68,579 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$40,782 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | Yes (1) | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE FROM SMITHBUCKLIN CORPORATION | Desc |
| Book Value | $4,045 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $4,045 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $321,599 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $321,599 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $321,599 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $362,381 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $362,381 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $362,381 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ASD RECOGNIZES THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. ASD HAS NO ON-GOING FEDERAL OR STATE INCOME TAX AUDITS. ASD IS NO LONGER SUBJECT TO FEDERAL OR STATE INCOME TAX AUDITS BEFORE THE 2011 TAX YEAR. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | DIRECTORS ANDY GROSS AND GREG GROSS ARE BROTHERS, BUT BOTH HAVE DISTINCTLY SEPARATE STEEL DISTRIBUTION BUSINESSES. |
| FORM 990, PART VI, SECTION A, LINE 3 | SMITHBUCKLIN CORPORATION MANAGES ALL ASPECTS OF THE ORGANIZATION'S IN ACCORDANCE WITH THE ORGANIZATION'S BY-LAWS AND POLICIES. OPERATIONS MAY INCLUDE BUT ARE NOT LIMITED TO ADMINISTRATION, MEMBERSHIP, FINANCE AND ACCOUNTING, CONVENTION/TRADESHOW/MEETING PLANNING, EDUCATION, MARKETING,INFORMATION TECHNOLOGY, AND GOVERNMENT RELATIONS. SMITHBUCKLIN EMPLOYEES PROVIDE THESE SERVICES AND TOTAL FEES PAID SMITHBUCKLIN WERE $160,660. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE MEMBERSHIP OF ASD CONSISTS OF REGULAR (VOTING), ASSOCIATE (NONVOTING), AND ALLIED (NONVOTING) MEMBERS. MEMBERSHIP IS SUBJECT TO THE QUALIFICATIONS AND ADMISSIONS PROCEDURES:REGULAR MEMBERS SHALL INCLUDE ANY PROPRIETORSHIP, PARTNERSHIP OR CORPORATION WHOSE PRINCIPAL BUSINESS IS THE DISTRIBUTION OF STEEL PRODUCTS AND WHICH MEETS THE QUALIFICATIONS:THEY SHALL UTILIZE ONE OR MORE FIXED SITE DISTRIBUTION FACILITIES; PURCHASE FOR THEIR OWN ACCOUNT AND OWN A MINIMUM OF $500,000 IN INVENTORY OR STEEL PRODUCTS OR IN PROCESSING EQUIPMENT; HAVE A MINIMUM OF $5,000,000 IN YEARLY SALES; UTILIZE VARIOUS MATERIAL HANDLING AND/OR PROCESSING EQUIPMENT; HAVE CAPABILITY TO RECEIVE, WAREHOUSE AND DELIVER OR SHIP PRODUCTS FROM EACH DISTRIBUTION FACILITY; AND MEET SUCH OTHER UNIFORM CRITERIA AS THE BOARD OF DIRECTORS MAY ESTABLISH; APPLICANT SHALL DEMONSTRATE FINANCIAL STABILITY, AND SATISFACTORY BUSINESS REPUTATION. ASSOCIATE MEMBERS INCLUDE ANY SOLE PROPRIETORSHIP, PARTNERSHIP OR CORPORATION WHOSE PRINCIPAL BUSINESS IS THE DISTRIBUTION OF STEEL PRODUCTS. ASSOCIATES INCLUDE COMPANIES THAT DO NOT QUALIFY AS REGULAR MEMBERS AT THE TIME OF APPLICATION. ASSOCIATE MEMBERS INCLUDE BROKERS AND STEEL DISTRIBUTORS WHO DO NOT QUALIFY AS REGULAR MEMBERS. ALLIED MEMBERS INCLUDE ANY CORPORATION, PARTNERSHIP, OR SOLE PROPRIETORSHIP WHOSE BUSINESS INTERESTS ARE ALLIED TO THE STEEL DISTRIBUTION INDUSTRY AND THE GOALS OF ASD, INCLUDING BUT NOT LIMITED TO STEEL MILLS (BOTH DOMESTIC AND FOREIGN), TRADING COMPANIES, MACHINERY AND EQUIPMENT MANUFACTURERS AND THEIR AGENTS, TRUCKING COMPANIES, SUPPLIERS AND VENDORS TO THE STEEL INDUSTRY AND OTHER TRADE ORGANIZATIONS THAT CAN PROVIDE SPECIFIC INFORMATION USEFUL TO ASD OR ITS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | REGULAR MEMBERS MAY ATTEND ALL REGIONAL AND NATIONAL MEMBERSHIP MEETINGS WITH RIGHT TO DISCUSSION AND VOTE ON ANY MOTION. THEY MAY ATTEND ALL BOARD OF DIRECTORS MEETINGS AND SHALL HAVE THE RIGHT OF DISCUSSION OTHER THAN ON A MOTION. REGULAR MEMBERS MAY HOLD REGIONAL AND/OR NATIONAL OFFICE AND/OR DIRECTORSHIP. ASSOCIATE MEMBERS AND ALLIED MEMBERS MAY ATTEND ALL REGIONAL AND NATIONAL MEMBERSHIP MEETINGS EXCEPT THOSE DECLARED CLOSED TO ALL BUT REGULAR MEMBERS BY THE REGIONAL CHAIRMAN OR THE BOARD OF DIRECTORS RESPECTIVELY; BUT SHALL NOT HAVE A VOTE OR OTHER RIGHTS OR PRIVILEGES EXCEPT DISCUSSION OTHER THAN ON A MOTION; AND SHALL NOT BE ENTITLED TO HOLD OFFICE AS AN OFFICER OR DIRECTOR; BUT MAY SERVE ON COMMITTEES IN ANY CAPACITY UNLESS OTHERWISE PROVIDED BY THE ASSOCIATION'S BYLAWS. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE MANAGEMENT COMPANY REVIEWS THE TAX RETURN BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUAL REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE ORGANIZATION PAYS ITS EXECUTIVE DIRECTOR VIA AN ASSOCIATION MANAGEMENT COMPANY AND THE BOARD REVIEWS MANAGEMENT COMPANY FEES ANNUALLY, ASSURING THEY MEET FAIR VALUE. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | ADMINISTRATIVE SUPPORT 54,491. |
| FORM 990, PART XII, LINE 2C | NO CHANGE IN PROCESS FROM PRIOR YEAR. |