Solid Waste Association Of North America Inc in Silver Spring, Maryland (MD)

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Solid Waste Association Of North America Inc
Employer Identification Number (EIN)911027785
Name of OrganizationSolid Waste Association Of North America Inc
Address1100 Wayne Ave Ste 650 # 650, Silver Spring, MD 20910-5647
ActivitiesDiscussion groups, forums, panels lectures, etc., Other conservation, environmental or beautification activities, Non financial services of facilities to other organizations
SubsectionCharitable Organization, Educational Organization
Ruling Date08/1986
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$1,000,000 to $4,999,999
Income$5,000,000 to $9,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$4,068,630
Amount of Income$5,467,580
Form 990 Revenue Amount$5,462,364


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Amount of income in 2014: $5,467,580 (it was $5,569,730 in 2013)

Assets in 2014: $4,068,630 (it was $3,767,487 in 2013)

Expenses in 2013: $5,603,525

Income to expenses ratio in 2013: 1.0

Number of employees in 2013: 31

Employees paid over $100,000 in 2013: 16.1%

Grants share in income in 2013: 30.7%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?NoNo
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?YesYes
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?YesYes
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?YesNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoYes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 10962872
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return2731
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?YesYes
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$637,830$848,277
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$45,521$52,788
Total number of individuals who received more than $100,000 of reportable compensation from the organization45
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$5,147,054$5,486,977$5,569,730
Contributions, Gifts, Grants and Other Similar Amounts$1,547,997$1,747,644$1,709,751
Program Service Revenue$3,471,925$3,589,358$3,739,281
900099$2,326,638$2,430,884
900099$980,479$926,800
900099$202,907$177,521
900099$79,334$131,904
900099$0$72,172
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$29,538$32,638$45,509
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$-2,604$21,237$3,920
Gross amount from sales of assets other than inventory (Securities / Other)$41,741 / $0$350,908 / $0$29,494 / $0
Less: cost or other basis and sales expenses (Securities / Other)$44,345 / $0$329,671 / $0$25,574 / $0
Gain or (loss) (Securities / Other)$-2,604 / $0$21,237 / $0$3,920 / $0
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$100,198$96,100$71,269
900099$55,507$43,649
900099$40,593$27,620
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$5,083,559$5,512,070$5,603,525
Grants and other assistance to domestic organizations and domestic governments$25,000$0
Grants and other assistance to domestic individuals$0$26,335
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$387,765$393,681$398,108
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$1,066,799$1,097,427$1,220,427
Pension plan accruals and contributions$24,875$24,151
Other employee benefits$684,940$595,340
Payroll taxes$131,863$143,962$148,478
Fees for services (non-employees)
Management$0$0
Legal$99,803$117,201
Accounting$146,938$121,021
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$0$0
Advertising and promotion$0$0
Office expenses$216,452$260,664
Information technology$0$0
Royalties$0$0
Occupancy$485,546$483,744
Travel$152,533$184,980
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$769,204$791,898
Interest$31,898$19,408
Payments to affiliates$0$0
Depreciation, depletion, and amortization$215,217$225,124
Insurance$66,715$90,623
Other expenses$323,990$237,122
Other expenses$188,817$228,596
Other expenses$151,077$173,681
Other expenses$143,890$121,533
Other expenses$150,105$135,091
Balance Sheet
201120122013
Total assets$4,563,285$4,301,382$3,767,487
Cash - non-interest-bearing$41,939$12,548
Savings and temporary cash investments$1,389,824$894,498
Pledges and grants receivable, net$0$0
Accounts receivable, net$127,247$74,373
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$2,175$15,941
Prepaid expenses and deferred charges$607,081$612,173
Land, buildings, and equipment: cost or other basis$182,611$126,631
Investments - publicly traded securities$1,592,674$1,703,508
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$357,831$327,815
Total liabilities$2,310,423$2,138,385$1,548,805
Accounts payable and accrued expenses$318,449$252,266
Grants payable$0$0
Deferred revenue$1,382,814$1,014,505
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$542,779$347,779$219,678
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$89,343$62,356
Total net assets or fund balances$2,252,862$2,162,997$2,218,682
Unrestricted net assets$1,996,300$2,037,958
Temporarily restricted net assets$166,697$180,724
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$8,046,055
Subtotal Support$8,243,645
Gifts, grants, contributions, and membership fees received$8,243,645
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$197,590
Total Support$8,820,508
Public Support$8,243,645
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$177,950
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income. Do not include gain or loss from the sale of capital assets$398,913
Gross receipts from related activities, etc.$17,036,687
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$0$0$0
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$0
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$0
Unrelated business taxable income$-66,064
Unrelated business taxable income before net operating loss deduction$0
Net operating loss deduction$66,064
Unrelated business taxable income before specific deduction$-66,064
Specific deduction$0
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20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralSolid Waste Association Of North America Inc1100 Wayne Ave Ste 650 # 650, Silver Spring, MD 20910-5647MD1986-08$5,467,580
SubordinateSolid Waste Association Of North America Inc, New York ChapterPO BOX 140, Bayport, NY 11705-0140NY1986-08$330,209
SubordinateSolid Waste Management Of North America Inc, Swana Sc ChapterPO BOX 98, State Park, SC 29147SC1986-08$255,130
SubordinateSolid Waste Association Of North America Inc, North Carolina ChapterPO BOX 2511, Winston Salem, NC 27102-2511NC1986-08$254,807
SubordinateSolid Waste Association Of North America Inc, Texas Lone Star Chapt4410 W Piedras Dr, San Antonio, TX 78228-1207TX1986-08$221,247
SubordinateSolid Waste Association Of North America IncPo Box 101051, Anchorage, AK 99510-1051AK1986-08$182,318
SubordinateSolid Waste Association Of North America Inc, Alabama ChapterPO BOX 240757, Montgomery, AL 36124-0757AL1986-08$169,477
SubordinateSolid Waste Association Of North America Inc, Florida Sunshine Chpt Inc P B S J531 Versailles Dr Ste 202, Maitland, FL 32751-7301FL1986-08$160,983
SubordinateSolid Waste Association Of North America Inc, Colorado Rocky Mountain Swana5887 S Taft Hill Road, Fort Collins, CO 80526CO1986-08$152,546
SubordinateSolid Waste Association Of North America Inc, Iowa Society Of Solid Waste Operati300 E Locust St, Des Moines, IA 50309-1863IA1986-08$134,216
SubordinateSolid Waste Association Of North America, Georgia Chapter IncPO BOX 1058, Resaca, GA 30735-1058GA1989-08$118,463
SubordinateSolid Waste Association Of North America Inc, Pennsylvania Keystone Chapter123 Wyneberry Dr, Ephrata, PA 17522-2595PA1986-08$90,814
SubordinateSolid Waste Association Of North America, Arizona ChapterPO BOX 27270, Tucson, AZ 85726AZ1989-08$85,450
SubordinateSolid Waste Association Of North America Inc, Southern California Founding Chptr1955 Workman Mill Rd, Whittier, CA 90601-1415CA1986-08$81,133
SubordinateSolid Waste Association Of North America Inc, New Jersey Chapter Inc316 Washington St, Glen Ridge, NJ 07028-2123NJ1986-08$46,193
SubordinateSolid Waste Association Of North America Ohio Buckeye Chapter4750 East 131st Street, Garfield Heights, OH 44105OH1989-08$27,913
SubordinateSolid Waste Association Of North America Inc, Mid-Atlantic Chapter Inc10220 Old Columbia Rd, Columbia, MD 21046-1795MD1986-08$25,186
SubordinateSolid Waste Association Of North America Inc, California Gold Rush Chapter Inc3800 Cornucopia Way Ste C, Modesto, CA 95358-9494CA1986-08$22,711
SubordinateSolid Waste Association Of North America Inc, Virginia Chapter Inc5212 11th Rd N, Arlington, VA 22205-2425VA1989-08$21,921
SubordinateSolid Waste Association Of North America Inc, Oregon Beave ChapterC/O Daniel M Hurley 3100 E 17th Av, Eugene, OR 97403OR1986-08$18,015
Number of affiliated organizations
Alaska2
Alabama1
Arizona1
California3
Colorado1
Florida1
Georgia1
Iowa1
Illinois1
Indiana1
Kansas1
Kentucky1
Louisiana1
Maryland2
Maine1
Minnesota1
Missouri1
Mississippi1
North Carolina1
Nebraska1
New Jersey1
New Mexico1
Nevada1
New York1
Ohio1
Oregon1
Pennsylvania1
Rhode Island1
South Carolina1
Tennessee1
Texas1
Utah1
Virginia1
Wisconsin1
Total38

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