2014-11-06T13:22:03-06:00 2013-12-31 GRANT THORNTON LLP 175 W JACKSON BLVD STE 2000 CHICAGO IL 60604 990 2013-01-01 380298770 Society of Manufacturing Engineers % JULIE DUFF SOCI 3134253000 One SME Drive Suite Dearborn MI 481282408 Wayne Frost Interim CEO 3134253000 2014-11-04 true Bridget T Roche P00666837 3134253000 2013 2015-11-30 17:44:51Z Wayne Frost One SME Drive Dearborn MI 481282408 58416987 false X www.sme.org X 1932 MI Inspire, Prepare & Support our stakeholders through manufacturing education & the advancement of scientific knowledge via member programs,publications,expos & training 14 14 208 1000 3368186 180258 0 41619 36786624 51786269 1527753 2375023 877121 869216 39191498 55072127 606617 438418 0 0 16540418 18146907 0 0 0 26798530 33322628 43945565 51907953 -4754067 3164174 60235344 67148888 29238914 25232719 30996430 41916169 X SME'S MISSION IS TO INSPIRE, PREPARE AND SUPPORT OUR STAKEHOLDERS IN THE ADVANCEMENT OF MANUFACTURING. SME'S VISION IS TO ENHANCE PROGRESS, PROSPERITY AND STRONG COMMUNITIES THROUGH MANUFACTURING. SME'S PURPOSE IS TO ADVANCE MANUFACTURING AND ATTRACT FUTURE GENERATIONS. false false 26905926 2001 33591555 Expositions & Conferences- Expositions provide opportunities for manufacturing professionals to expand their knowledge by witnessing the latest technology and production methods in action, networking with industry experts and learning about emerging technologies and industries. Manufacturers from around the world come to find solutions that improve processes, increase quality and explore new technologies. The total attendance at Society of Manufacturing Engineers ("SME") expositions and conferences in 2013 was 96,965. 7462632 0 12604401 Training & Development- Certifications, Assessments, Training, Books & Videos -- SME offers a number of industry recognized certifications that document knowledge, skills and abilities within specific job categories or manufacturing processes. Our certification programs provided certifications for 10,877 manufacturing professionals that serve to showcase their accomplishments. In addition, SME also offers assessment opportunities for the manufacturing engineer to gauge their progress. On-site, on-line, and other hybrid training opportunities offer flexibility and convenience for today's engineer. Tooling University, LLC has an extensive catalog of manufacturing specific content and innovative learning tools, including hundreds of on-line training classes written for metal manufacturers, welders, assemblers, and maintenance professionals. Tooling University's classes are delivered through their custom learning management system which provides extensive tracking and reporting capabilities. Tooling University's competences tie the on-line curriculum to the hands-on tasks that put the theory to practice and offers customization tools, content-development services and multi-language support to ensure that every person has access to relevant manufacturing training that meets their specific needs. In addition, the Society offers more than 600 books, CD's and DVD's that educate the professional manufacturer on many topics within the field. In addition to conferences at its expositions, SME also has stand alone conferences covering various manufacturing processes, procedures and materials. These programs range from introductory level courses to in-depth technical and process solutions. During 2013, there were over 800 attendees at the stand alone conferences. 5773086 0 5192801 Publications- SME incorporates education & training into everything it does. ME magazine's editorial content calendar schedules a theme for each issue which is selected to enhance knowledge in a particular engineering discipline. The schedule of issue themes correlates as appropriate with upcoming trade shows and conferences and rounds out the education. For each theme, the editor and staff of ME magazine interview organizations with products, services & new technologies that help advance the featured engineering discipline. Some of these organizations will be included in the editorial content of the magazine, others will be invited to place an advertisement, meeting certain specifications designed to enhance the educational experience of the readers with respect to the featured editorial content. When there is an upcoming trade show, the ME Magazine editorial content is linked to the trade show/conference theme in anticipation of the trade show & conferences & to promote the trade show and conferences. ME Magazine and its yearbook provide timely information about emerging technologies & industries via its educational content & advertisements. The magazine furthers the SME's exempt purpose by providing education in support of SME's expositions and other educational events. The total circulation of our Manufacturing Engineering magazine in 2013 was 1,219,765. SME also distributes four monthly newsletters which focus on the areas of Aerospace & Defense, Energy Manufacturing, Lean Directions and Quality in Manufacturing. The magazine and other ME Media content is delivered through a fully integrated media portfolio, which makes information available in print, online, through email, mobile apps, social media networks, webinars & downloads. In addition, the Society publishes two scholarly, peer-reviewed journals on manufacturing systems and pioneering processes & maintains an archive of more than 17,000 technical papers. 3238663 47472 1741603 Membership Programs 388945 388945 Engineering Education Grants 3627608 436417 1741603 43769252 true false false false false false false false false false true false false false true true false true false true true false false false false false false true false true false false false false false true true true false false false false true true true true false false true 131 0 true 208 true true true true CA false false false false false false false false X 14 14 false false false false true true true true true false true true true true true true true true true true false MI X JULIE DUFF 3134253000 ONE SME DRIVE Dearborn MI 48128 Joseph J Beaman Director 5.0 0.0 X 0 0 0 Sandra L Bouckley Director 5.0 0.0 X 0 0 0 Edye S Buchanan Director 5.0 0.0 X 0 0 0 La Roux K Gillespie Past President 5.0 0.0 X 346 0 0 Edward G Halloran Director 5.0 0.0 X 0 0 0 Matthew L Hilgendorf Director 5.0 0.0 X 0 0 0 Thomas R Kurfess Director 5.0 0.0 X 0 0 0 Robert R Nesbitt Director 5.0 0.0 X 0 0 0 Michael D Packer Director 5.0 0.0 X 0 0 0 Susan Smyth Director 5.0 0.0 X 0 0 0 Dennis S Bray President/Interim CEO 16.0 0.0 X X 0 0 0 Michael F Molnar President-Elect 10.0 0.0 X X 0 0 0 Wayne F Frost Vice President 10.0 0.0 X X 0 0 0 Dean L Bartles Secretary/Treasurer 10.0 0.0 X X 0 0 0 Mark Tomlinson Executive Director/CEO 50.0 0.0 X 338780 0 39798 Robert D Harris Director of Finance/CFO 50.0 0.0 X 160248 0 20098 Julie Duff Senior Controller 50.0 0.0 X 96057 0 7932 Bart Aslin Foundation Director 0.0 50.0 X 200082 0 36950 Deborah A Holton Director of Events/Strat Devel 50.0 0.0 X 174815 0 37815 Timothy A Fausch Director of ME Media 50.0 0.0 X 202896 0 18932 Jeannine A Kunz Director of Tooling U-SME 50.0 0.0 X 190329 0 32808 Chad H Schron Division Mgr, Tooling U-SME 50.0 0.0 X 199259 0 23608 Stavros Prahalis Director, Strategic Alliance 50.0 0.0 X 272061 0 21188 Dan Sloan Enterprise Sales Executive 50.0 0.0 X 275571 0 11026 Toni L Neary Business Development 50.0 0.0 X 268582 0 20391 Leonard Scaffidi Senior Client Executive 50.0 0.0 X 180335 0 16087 James V Vickers Manager, Corporate Sales 50.0 0.0 X 168489 0 22719 Greg Sheremet Publisher 50.0 0.0 X 154993 0 53336 2882843 0 362688 26 false true false Freeman PO Box 660613 DALLAS TX 75266 Expo Decorating 2816309 Quadgraphics N61 W23044 Harrys Way SUSSEX WI 53089 Printing & Mailing 781467 Frank Strategic Marketing Inc 803 Oella Avenue ELLICOTT CITY MD 21043 Marketing 426401 Ink Studios Corporation 38 Discovery Suite 100 IRVINE CA 92618 Brand Initiative 312401 PCubed 9299 Paysphere Circle CHICAGO IL 60674 IT Support 305068 27 41619 41619 EXPOSITIONS AND CONFERENCES 541300 33591555 985664 32605891 TRAINING AND DEVELOPMENT 611600 11598562 11598562 PUBLICATIONS SUBSCRIPTIONS & ADVERTISING 511130 4854549 1486363 3368186 MEMBERSHIPS 541900 1741603 1741603 51786269 505705 505705 0 913562 338252 575310 0 0 0 4163993 1374260 920415 2789733 -920415 1869318 1869318 0 0 1005839 1050185 -44346 -44346 0 55072127 16106098 3368186 35556224 436123 436123 0 2295 2295 0 2074002 1411089 662913 0 13406672 10296732 3109940 1155638 874696 280942 553083 1280323 -727240 957512 724735 232777 0 144873 28713 116160 0 140018 41296 98722 0 0 91861 91861 2973453 2180119 793334 3969453 3411851 557602 2581981 2013668 568313 1086606 291546 795060 0 1201023 768289 432734 1794801 1605661 189140 0 16984467 16911425 73042 56924 70 56854 0 1114295 475517 638778 306483 232181 74302 PRINTING AND PUBLICATION 742238 742238 TAXES 72961 85 72876 DUES 55183 34592 20591 BAD DEBTS 6008 6008 51907953 43769252 8138701 0 1438694 6355152 0 0 0 0 2789107 2701531 0 0 0 0 0 0 246872 222134 1224747 443258 9772561 6109337 3387183 3663224 38010328 41773367 0 0 0 0 12542471 11797666 595942 192556 60235344 67148888 8612841 10881489 0 0 6638533 6355577 0 0 0 0 0 0 4500000 3500000 0 0 9487540 4495653 29238914 25232719 X 30996430 41916169 0 0 0 0 30996430 41916169 60235344 67148888 X 3164174 3566979 4188586 X false true X true false X 1525486 1518148 1687741 1561693 1783222 8076290 27137740 22612387 40459377 33778104 48020571 172008179 0 0 0 28663226 24130535 42147118 35339797 49803793 180084469 0 0 0 180084469 3815004 2028648 1537684 1516838 1081015 9979189 28550 126818 155368 3815004 2028648 1537684 1545388 1207833 10134557 0 0 32478230 26159183 43684802 36885185 51011626 190219026 0.94672 0.93627 0.05328 0.06373 X Schedule A, Part III, Section B, Line 10b UNRELATED BUSINESS TAXABLE INCOME Tax years 2009 through 2012 were revised to correctly report the Organization's unrelated business taxable income over the amount of tax imposed on this income under IRC section 511. Prior year tax returns incorrectly reported gross unrelated business income on Schedule A, Part III, Section B, line 10b. false 0 201829 189244 12585 0 3668636 3339498 329138 0 5902096 2580595 3321501 3663224 0 PENSION & POSTRETIREMENT LIABILITY 4495653 4495653 X 64007024 3566979 6316916 9883895 54123129 59154 889844 948998 55072127 53087285 2128330 2128330 50958955 59154 889844 948998 51907953 Schedule D, Part X, Line 2 Liability for Uncertain Tax Position (ASC 740) SME and SME Education Foundation ("SME EF") have received favorable determination letters from the Internal Revenue Service stating that they are exempt from federal income taxes under Section 501(a) of the Internal Revenue Code of 1986 ("IRC"), as organizations described in Section 501(c)(3), except for income taxes pertaining to unrelated business income. The Financial Accounting Standards Board issued guidance that requires tax effects from uncertain tax positions to be recognized in financial statements only if the position is more likely than not to be sustained if the position were to be challenged by a taxing authority. Management has determined that there are no material uncertain tax positions that require recognition in the financial statements. Additionally, no provision for income taxes is reflected in these financial statements, and there is no interest or penalties recognized in the statement of activities or financial position. The tax years ended 2010, 2011, 2012 and 2013 are still open to audit for both federal and state purposes. Schedule D, Part XII, Line 2d Amounts Included on Line 1, Not on Form 990 Change in Unfunded Pension 4,346,316 Cost of Goods Sold 1,050,185 Loss on disposal of assets 920,415 ------------ Total $6,316,916 Schedule D, Part XII, Line 4b Amounts Included on Form 990, Not on Line 1 Pension Expense 736,413 Product Development and Misc Revenue 129,249 Foreign currency 20,052 Expenses Netted with Revenue 4,130 ---------- Total $889,844 Schedule D, Part XIII, Line 2d Amounts Included on Line 1, Not on Form 990 Cost of Goods Sold 1,050,185 loss on disposal of fixed assets 920,415 remeasurement loss 157,730 ----------- Total $2,128,330 Schedule D, Part XIII, Line 4b Amounts Included on Form 990, Not on Line 1 Pension Expense 736,413 Product Development and Misc Revenue 129,249 foreign currency 20,052 Expenses Netted with Revenue 4,130 --------- Total $889,844 true North America 1 11 Program Services Expositions 3754010 1 11 1 11 3754010 3754010 false false false false false false Schedule F, Part I, Line 2 Procedure for Monitoring Use of Grant Funds Outside U.S. SME provides assistance to its US and foreign chapters. The amount of the assistance is calculated based on membership renewals from that chapter. Payments are made semi-annually and compliance with requirements is monitored at regular intervals throughout the year. true SME Education Foundation One SME Drive Dearborn MI 48128 382746841 501(c)(3) 384945 Education Chapter Support Storm Victims at the Fabtech Event M Eugene Merchant Manufacturing Medal 1 Schedule I, Part I, Line 2 Procedure for Monitoring Use of Grant Funds Inside U.S. SME provides grants to SME EF. This organization furthers manufacturing engineering education through youth programs, scholarships to selected students, & grants to colleges & universities. SME's management participates in the budget setting process of SME EF, attends SME EF board meetings, and reviews financial information allowing oversight over the grants by SME. X X X X X true false false true true false false false false Mark Tomlinson Executive Director/CEO 284326 0 7812 0 46642 0 30661 0 9137 0 378578 0 0 0 Robert D Harris Director of Finance/CFO 74857 0 0 0 85391 0 6416 0 13682 0 180346 0 0 0 Bart Aslin Foundation Director 149455 0 32562 0 18065 0 22105 0 14845 0 237032 0 0 0 Deborah A Holton Director of Events/Strat Devel 156633 0 17750 0 432 0 21405 0 16410 0 212630 0 0 0 Timothy A Fausch Director of ME Media 168724 0 33360 0 812 0 5536 0 13396 0 221828 0 0 0 Jeannine A Kunz Director of Tooling U-SME 159594 0 30290 0 445 0 12395 0 20413 0 223137 0 0 0 Chad H Schron Division Mgr, Tooling U-SME 156628 0 42343 0 288 0 6326 0 17282 0 222867 0 0 0 Stavros Prahalis Director, Strategic Alliance 186084 0 85379 0 598 0 3852 0 17336 0 293249 0 0 0 Dan Sloan Enterprise Sales Executive 62294 0 213138 0 139 0 2538 0 8488 0 286597 0 0 0 Toni L Neary Business Development 47719 0 220802 0 61 0 2115 0 18276 0 288973 0 0 0 Leonard Scaffidi Senior Client Executive 67349 0 112311 0 675 0 2589 0 13498 0 196422 0 0 0 James V Vickers Manager, Corporate Sales 143033 0 25199 0 257 0 5752 0 16967 0 191208 0 0 0 Greg Sheremet Publisher 140307 0 13200 0 1486 0 34097 0 19239 0 208329 0 0 0 Schedule J, Part I, Line 4a Severance Payment ROBERT HARRIS'S TERM AS DIRECTOR OF FIANANCE/CFO ENDED June 30, 2013. HE RECEIVED A SEVERANCE PAYMENT OF $72,352 DURING 2013. BART ASLIN'S TERM AS CEO ENDED NOVEMBER 11, 2013. HE RECEIVED A SEVERANCE PAYMENT OF $6,349 DURING 2013. These amounts are reported in Schedule J, Part II, Column B(iii) for each individual. Schedule J, Part I, Line 5a Compensation contingent on revenue - Organization SME paid bonuses to its management. The bonuses were partly based on the achievement of specific project management goals and partly upon the revenues of SME. No portion was contingent upon the net earnings of SME or any related organization. Schedule J, Part I, Line 5b Compensation contingent on revenue - related Organization SME paid a bonus to the SME EF Director. The bonus compensation is part of a multifactor bonus package that pays out a defined amount depending on which factors are met. Certain components of the package are contingent upon the revenue of SME EF, but no portion of the payment is contingent upon the net earnings of SME or any related organization. Chad Schron Family member of former 222867 Compensation Paid to TU Mgr false Part IV, Line 1 Business Transaction Involving Interested Person Chad Schron is a family member of a former board member and received compensation of $222,867 from Tooling University, LLC, which is a disregarded entity of SME. Form 990, Part VI, Line 6, 7a, & 7b Members or Stockholders SME has two distinct classes of members; senior members and student members. The senior members have voting rights to elect the governing body and to make any changes to SME's constitution. Student members do not have any voting rights, except the right to elect their own officers within their own student chapter. Form 990, Part VI, Line 11 Form 990 Review Process A detailed review of the Federal Form 990 was performed by the Senior Controller, the Chief Financial Officer of SME. When the return was finalized, it was presented to the Interim Chief Executive Officer, for discussion and review, where all comments were addressed. The return was then presented to the audit committee of the Board of Directors, whose responsibility it is to review the return on behalf of the Board. Comments were received & addressed and then the completed return was signed by the Interim CEO. The signed return was then sent to all the voting members of the Board of Directors prior to filing. Form 990, Part VI, Line 12c Conflict of Interest Policy Monitoring & Enforcement SME maintains a written conflict of interest policy for the officers, directors, volunteers and employees. The policy requires the annual disclosures by officers and directors, of interest that could give rise to conflicts. Exceptions, if any, are evaluated by the Executive Compensation Committee of the Board. Form 990, Part VI, Line 15a and line 15b Process for Determining Compensation Benchmark studies have been performed when determining the compensation to be paid to the CEO/Executive Director and all top management. A third party performed an independent assessment using multiple local and national surveys. Target compensation is based on these benchmark studies. The Executive Compensation Committee conducts an annual performance review for the CEO/Executive Director against previously set objectives. The CEO/Executive Director conducts an annual performance review of all top management against previously set objectives. Merit increases are awarded annually by the Executive Compensation Committee for the CEO/Executive Director and all top management, based on performance reviews. Executive incentives are awarded based on the Executive Incentive Plan. Form 990, Part VI, Line 19 How Documents are Made Available to the Public The organization makes its Governance Document (which includes SME's Constitution, By-laws and SME Procedures), conflict of interest policy and financial information available to its members. Form 990, Part XI, Line 9 Other Changes in Net Assets Change in Unfunded Pension 4,346,316 Remeasurement Loss (157,730) ----------- Total Other Changes $4,188,586 Form 990, Part III, Line 4d Membership Programs- SME's 20,575 members keep up to date on technical and process improvements within the manufacturing field. This is accomplished via local communities where they attend plant tours, conferences, networking and other opportunities to gain leadership skills. SME's technical communities provide a means for members to solve technical and business challenges. SME focuses on the eight technical communities of Automated Manufacturing & Assembly, Forming & Fabricating, Industrial Laser, Machining & Material Removal, Manufacturing Education & Research, Plastics Composites & Coatings, Product & Process Design and Management, and Rapid Technologies & Additive Manufacturing. SME's approximately 150 chapters provide members with opportunities to learn about new trends & processes, get assistance with manufacturing related problems, expand networks and enhance leadership skills. The chapter meetings provide a forum for members to discuss technical issues and exchange ideas. Engineering Education Grants- Through its SME EF and other grants, SME inspires youth to pursue careers in manufacturing, support students studying for a career in an engineering related field through its hands-on programs, college scholarships, and an interactive web site where students can explore manufacturing careers. manufacturing careers. Tooling University LLC 3615 Superior Ave Suite 4406C Cleveland OH 44114 043592513 Education OH 9741284 19681809 SME SME Education Foundation One SME Drive Dearborn MI 48128 382746841 Charitable MI 501(c)(3) 07 SME true false true false true false false false false false false false true false true true false true false false SME Education Foundation b 384945 Cash SME Education Foundation d 152487 Cash SME Education Foundation n 73500 Cash SME Education Foundation o 724074 Cash SME Education Foundation q 622808 Cash Part V, Line 2 Transactions with related organizations Operating expenses for SME EF are normally paid from SME cash accounts as a means to improve efficiencies in the disbursement process. SME EF then reimburses SME approximately monthly for the invoices on their behalf.