2022-11-15T12:52:58-06:00 2021-12-31 381357951 PLANTE & MORAN PLLC 10 SOUTH RIVERSIDE PLAZA 9TH FLOOR CHICAGO IL 60606 990 2021-01-01 382746841 SME EDUCATION FOUNDATION SMEE 3134253000 1000 TOWN CENTER 1910 SOUTHFIELD MI 48075 CRAIG CONNOP CFO 3134253000 2022-11-08 1 CRAIG CONNOP 999009999 DAVID LOWENTHAL P00378651 3122071040 2022-11-07 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z CRAIG CONNOP 1000 TOWN CENTER 1910 SOUTHFIELD MI 48075 11891758 0 X WWW.SMEEF.ORG X 1987 MI THE SME EDUCATION FOUNDATION MISSION IS TO INSPIRE, PREPARE, AND SUPPORT THE NEXT GENERATION OF MANUFACTURING ENGINEERS AND TECHNOLOGISTS. 15 15 11 163 0 0 1130183 8280076 214497 466657 1418252 2307790 0 0 2762932 11054523 2832640 2082281 0 0 901400 1114133 3540 17118 221697 746653 552213 4484233 3765745 -1721301 7288778 26838033 34257056 530327 400924 26307706 33856132 X A. TO OPERATE AND ACT EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, AND TO CARRY OUT THE PURPOSE OF THE SOCIETY OF MANUFACTURING ENGINEERS, A TAX-EXEMPT CHARITABLE ORGANIZATION WHICH IS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, (THE "CODE"), AND WHICH IS NOT A PRIVATE FOUNDATION, AS SUCH TERM IS DEFINED IN CODE SECTION 509, PURSUANT TO CODE SECTION 509(A)(2). B. THE SME EDUCATION FOUNDATION'S MISSION IS TO PREPARE THE FUTURE ENGINEERS AND TECHNOLOGISTS FOR MANUFACTURING CAREERS THROUGH OUTREACH PROGRAMS TO ENRICH STUDENTS TO STUDY SCIENCE, TECHNOLOGY, ENGINEERING, AND MATHEMATICS (STEM) IN ALIGNMENT WITH SME. C. TO OPERATE AND ACT EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES AS SUCH TERMS ARE USED IN CODE SECTION 501(C)(3). D. TO RECEIVE AND ADMINISTER ASSETS EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES AS SUCH TERMS ARE USED IN CODE SECTION 501(C)(3). 0 0 1265873 998861 80505 SCHOLARSHIPS: IN 2021 THE SME EDUCATION FOUDATION AWARDED ACADEMIC SCHOLARSHIPS TO 440 GRADUATING HIGH SCHOOL SENIORS, CURRENT UNDERGRADUATES AND MASTERS OR DOCTORAL DEGREE STUDENTS PURSUING POST-SECONDARY DEGREES IN MANUFACTURING ENGINEERING, MANUFACTURING TECHNOLOGY, AND RELATED FIELDS. TOTAL SCHOLARSHIP AWARDS DISTRIBUTED TO 206 HIGHER EDUCATIONAL INSTITUTIONS EQUALED $998,861. 1435436 1059920 386152 EDUCATIONAL PROGRAMS: THE PRIME (PARTNERSHIP RESPONSE IN MANUFACTURING EDUCATION) PROGRAM PROVIDES HIGH SCHOOL STUDENTS WITH HANDS-ON TRAINING AND MANUFACTURING SKILLS THROUGH ACCESS TO ADVANCED TECHNOLOGIES, INDUSTRY-LED CURRICULUM, JOB SHADOWING AND MENTORING PROGRAMS. CASH, EQUIPMENT AND CURRICULUM TOTALING $1,059,920 WAS DONATED TO SCHOOLS IN THE PRIME NETWORK IN 2021. 162911 23500 EDUCATIONAL EVENTS AND ACTIVITIES: PROJECTS INCLUDED SPONSORSHIP OF GIRL'S STEM CAMP AND SME STUDENT CHAPTER ASSISTANCE 2864220 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 0 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 1 0 1 11 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 CA IL MI NJ NY OH PA WA WI MN AL X CRAIG CONNOP 3134253000 1000 TOWN CENTER 1910 SOUTHFIELD MI 48075 JOE KANN PRESIDENT 4.00 0.00 X X 0 0 0 FRANK ERVIN III VICE PRESIDENT/ACTING PRESIDENT 2.00 0.00 X X 0 0 0 JOHN MILLER SECRETARY/TREASURER 2.00 0.00 X X 0 0 0 ADAM CLAYTOR DIRECTOR 2.00 0.00 X 0 0 0 VALERIE FREEMAN DIRECTOR 2.00 0.00 X 0 0 0 WAYNE F FROST DIRECTOR 2.00 0.00 X 0 0 0 KIMBERLY GREEN DIRECTOR 2.00 0.00 X 0 0 0 ANDREW JONES DIRECTOR 2.00 0.00 X 0 0 0 ROBERT KOMLJENOVIC DIRECTOR 2.00 0.00 X 0 0 0 ART MCCLELLAN DIRECTOR 2.00 0.00 X 0 0 0 CHRISTOPHER RAKE DIRECTOR 2.00 0.00 X 0 0 0 KYLE RIEGEL DIRECTOR 2.00 0.00 X 0 0 0 JOE TATE DIRECTOR 2.00 0.00 X 0 0 0 MARION WELLS DIRECTOR 2.00 0.00 X 0 0 0 MEGHAN WEST DIRECTOR 2.00 0.00 X 0 0 0 ROBERT WILLIG EXECUTIVE DIRECTOR & CEO 4.00 46.00 X 34149 392714 47965 CRAIG CONNOP CHIEF FINANCIAL OFFICER 4.00 46.00 X 26246 301825 43590 ROBERT LUCE VP, SME EDUCATION FOUNDATION 50.00 0.00 X 210998 0 33883 SHELLEY WOOLEY DIRECTOR, EDUCATION PROGRAMS 50.00 0.00 X 109127 0 16667 SANDRA BOUCKLEY FORMER LEADERSHIP TRANSITION CONSULTANT 46.00 4.00 X 24177 278038 7063 404697 972577 149168 2 1 1 0 0 1493576 6000000 786500 131250 8280076 SCHOLARSHIP ADMINISTRATION REVENU 561000 466657 466657 466657 268087 268087 2876938 837235 2039703 2039703 2039703 11054523 466657 0 2307790 1063420 1063420 1018861 1018861 261948 228065 10963 22920 667380 204099 416857 46424 119666 66428 44467 8771 65139 30473 30327 4339 7169 7169 38922 38134 788 36425 36425 17118 17118 33580 33580 118825 115500 3325 86393 6295 3692 76406 18817 903 13291 4623 65681 64031 1650 39 39 14359 5913 8334 112 18260 2684 15576 2083 2083 FUND ADMINISTRATION EXP 56705 56705 PRINTING & PUBLISHING 17000 2000 15000 TAXES (FEDERAL & STATE) 10582 70 10512 RECRUIMENT 4334 4334 23039 773 395 21871 3765745 2864220 679828 221697 1513338 1105390 299792 352750 651273 6857242 17096 14475 77670 76107 3646 1563 24352888 25925636 26838033 34257056 86259 40736 112500 105000 243537 237995 88031 17193 530327 400924 X 6726617 9009229 19581089 24846903 26307706 33856132 26838033 34257056 X 7288778 264976 -5328 X 0 1 X 1 0 X 2561488 2758087 3916951 1130183 8280076 18646785 2561488 2758087 3916951 1130183 8280076 18646785 1738113 16908672 387061 327766 392908 274329 268087 1650151 22120 22734 216849 214497 466657 942857 21239793 1098507 0.79610 0.61690 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 19434714 255193 1787445 580307 20897045 18337787 16039 2487382 477900 928594 19434714 16634755 104636 3609008 522814 1487798 18337787 17959527 30940 -1254712 578491 -477491 16634755 16437845 134472 3246844 514219 1345415 17959527 0.29100 0.29300 0.41600 0 0 6420 6420 0 71250 69687 1563 1563 ANNUITY OBLIGATIONS 17193 17193 11285919 264976 264976 11020943 33580 33580 11054523 3737493 5328 5328 3732165 33580 33580 3765745 PART V, LINE 4: SME-EF CLASSIFIES DONATIONS AS PERMANENTLY RESTRICTED ENDOWMENT FUNDS IN THOSE INSTANCES IN WHICH THE DONOR HAS STIPULATED THAT THE PRINCIPAL IS TO BE MAINTAINED IN PERPETUITY FOR THE BENEFIT OF SME-EF. SME-EF IS ENTITLED TO THE EARNINGS OF SUCH FUNDS FOR OPERATING PURPOSES OR SUCH OTHER PURPOSE SPECIFIED BY THE DONOR. EARNINGS FROM PERMANENTLY RESTRICTED ENDOWMENT FUNDS ARE TEMPORARILY RESTRICTED UNTIL USED FOR THE PURPOSE INTENDED BY THE DONOR, PRIMARILY TO SUPPORT STEM RELATED YOUTH PROGRAMS AND SCHOLARSHIPS. THE BOARD OF DIRECTORS HAS DESIGNATED CERTAIN ACCUMULATED UNRESTRICTED EARNINGS OF ENDOWMENT FUNDS AND AMOUNTS FOR WHICH RESTRICTIONS HAVE BEEN MET AS BOARD-DESIGNATED (QUASI) ENDOWMENT FUNDS. PART XII, LINE 2D - OTHER ADJUSTMENTS: REVALUATION OF CHARITABLE GIFT ANNUITY OBLIGATIONS 5,328. PART IV, LINE 2B: ECROW AND CUSTODIAL ACCOUNTS SME EDUCATION FOUNDATION ("SME-EF") SERVED AS AN INTERMEDIARY FOR CERTAIN NON-STEM SCHOLARSHIP PROGRAMS WHEREBY THE SCHOLARSHIP RECIPIENTS ARE SELECTED BASED ON AN APPROPRIATE PROCESS MANAGED BY THE DONOR. X 1 LAKEVIEW CONSULTING INC 7400 COVINGTON RD BARTELSO IL 62218 GRANT WRITING 0 0 17118 -17118 17118 -17118 AK AR CA CO CT FL GA HI IL KS KY ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OR PA OK RI SC TN UT VA WA WV WI 1 PONTIAC HIGH SCHOOL 1051 ARLENE AVE PONTIAC MI 48340 386003035 GOVERNMENT 0 190738 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT GRATIOT-ISABELLA RESD 1131 E CENTER ST PO BOX 310 ITHACA MI 48847 381713020 GOVERNMENT 0 5785 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT RUSD - RACINE CASE HIGH SCHOOL 7345 WASHINGTON AVE RACINE WI 53406 396031430 GOVERNMENT 0 14380 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT SAGINAW ISD - MERRILL HS 555 W ALICE ST MERRILL MI 48637 381708761 GOVERNMENT 0 18075 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT SAGINAW ISD - HERITAGE HS 3465 N CENTER RD SAGINAW MI 48603 381708761 GOVERNMENT 0 21326 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT SAGINAW ISD - HEMLOCK HS 733 N HEMLOCK RD HEMLOCK MI 48626 381708761 GOVERNMENT 0 24829 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT PINE BUSH HIGH SCHOOL 118 STATE ROUTE 302 PINE BUSH NY 12566 146001391 GOVERNMENT 0 26717 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT BIRCH RUN HIGH SCHOOL 12450 CHURCH ST STE 2 BIRCH RUN MI 48415 386021795 GOVERNMENT 0 32137 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT SAGINAW ISD - SWAN VALLEY HIGH SCHOOL 8400 OHERN RD SAGINAW MI 48609 381708761 GOVERNMENT 0 30942 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT CENTER LINE HIGH SCHOOL 26300 ARSENAL CENTER LINE MI 48015 386002563 GOVERNMENT 0 54456 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT FREELAND HIGH SCHOOL 710 POWLEY DR FREELAND MI 48623 386003496 GOVERNMENT 0 57377 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT PLYMOUTH-CANTON HIGH SCHOOL 454 S HARVEY STREET PLYMOUTH MI 48170 386004186 GOVERNMENT 0 58050 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT RUSD - RACINE HORLICK HIGH SCHOOL 2119 RAPIDS DR RACINE WI 53404 396031430 GOVERNMENT 0 58795 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT SAN ANGELO INDEPENDENT SCHOOL DISTRICT 1621 UNIVERSITY SAN ANGELO TX 76904 756002404 GOVERNMENT 0 105971 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT COLUMBIA-MONTOUR VOC TECH SCHOOL 5050 SWEPPENHEISER DR BLOOMSBURG PA 17815 231667621 GOVERNMENT 0 107624 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT SAGINAW ISD - SAGINAW CAREER COMPLEX 2102 WEISS ST SAGINAW MI 48602 381708761 GOVERNMENT 0 140248 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT ST CLOUD AREA SCH DISTRICT 742 - APOLLO HS 1000 44TH AVE N ST CLOUD MN 56303 416003926 GOVERNMENT 0 44155 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT WADSWORTH HIGH SCHOOL 524 BROAD ST WADSWORTH OH 44281 346002962 GOVERNMENT 10000 0 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT ROMEO COMMUNITY SCHOOLS - ROMEO HS 316 NORTH MAIN ST ROMEO MI 48065 386002495 GOVERNMENT 10000 5319 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT WHITEHALL HIGH SCHOOL 3100 WHITE LAKE DR WHITEHALL MI 49461 386002973 GOVERNMENT 10000 0 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT CENTRAL COLUMBIA HIGH SCHOOL 4777 OLD BERWICK RD BLOOMSBURG PA 17815 231659549 GOVERNMENT 10000 0 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT RUSD - WASHINGTON PARK HIGH SCHOOL 1901 12TH ST RACINE WI 53403 396031430 GOVERNMENT 10000 0 FMV MFG. EQUIPMENT/CURRICULUM PRIME SCHOOL SUPPORT 20 0 COLLEGE AND TECHNICAL SCHOOL SCHOLARSHIPS 440 998861 SKILLS USA ADDITIVE MFG 4 20000 PART I, LINE 2: SITES WITHIN OUR PRIME NETWORK THAT RECEIVE FUNDING FROM SME-EF ARE HIGHLY ENGAGED WITH BOTH SME-EF STAFF AND THEIR LOCAL SUPPORTING INDUSTRY PARTNER. ALL PRIME DESIGNATED SITES COMPLETE YEAR END REPORTS THAT DETAIL FUNDING ALLOCATIONS AND EXPENDITURES. AN SME-EF STAFF MEMBER OR SME VOLUNTEER VISITS OR CONSULTS WITH EACH PRIME SCHOOL AT LEAST ANNUALLY TO MONITOR AND SUPPORT THEIR PROGRAM. 0 0 0 1 1 0 0 0 0 ROBERT WILLIG EXECUTIVE DIRECTOR & CEO 30767 353822 3200 36800 182 2092 1923 22113 1914 22015 37986 436842 0 0 CRAIG CONNOP CHIEF FINANCIAL OFFICER 18913 217497 7222 83050 111 1278 1234 14190 2253 25913 29733 341928 0 0 SANDRA BOUCKLEY FORMER LEADERSHIP TRANSITION CONSULT 16076 184879 8000 92000 101 1159 528 6072 37 426 24742 284536 0 0 ROBERT LUCE VP, SME EDUCATION FOUNDATION 158825 0 51360 0 813 0 10963 0 22920 0 244881 0 0 0 PART I, LINE 3 SOCIETY OF MANUFACTURING ENGINEERS ("SME"), THE PARENT ORGANIZATION OF SME-EF, USES THE FOLLOWING TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S VICE PRESIDENT: 1) RECOMMENDATION OF THE SME CEO 2) BENCHMARK STUDIES BY AN INDEPENDENT COMPENSATION CONSULTANT 3) FORM 990 OF OTHER SIMILAR ORGANIZATIONS 4) PRE-ESTABLISHED JOB OBJECTIVES IN ACCORDANCE WITH THE SME EXECUTIVE INCENTIVE PLAN 5) APPROVAL BY THE SME EXECUTIVE COMPENSATION COMMITTEE PART I, LINE 5 SME, A RELATED ORGANIZATION, PAID BONUSES TO ITS MANAGEMENT, INCLUDING THE SME EDUCATION FOUNDATION VICE-PRESIDENT. THE BONUSES WERE PARTLY BASED ON ACHIEVEMENT OF SPECIFIC PROJECT MANAGEMENT GOALS AND PARTLY UPON THE REVENUES OF SME. NO PORTION WAS CONTINGENT UPON THE NET EARNINGS OF SME-EF OR ANY RELATED ORGANIZATION. X SOFTWARE CONTENT/ SUBSCRIPTIONS 1 131250 FMV 0 0 0 FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION (CONTINUED) E. TO CONDUCT ANY AND ALL SUCH ACTIVITIES AND EXERCISE ANY AND ALL SUCH POWERS AS ARE NECESSARY OR DESIRABLE TO THE ACHIEVEMENT OF THE FOREGOING AND FURTHERANCE OF THE PURPOSES OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 6 SME IS THE SOLE SHAREHOLDER OF SME EDUCATION FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A ALL ELECTED DIRECTORS ARE APPROVED BY THE SME EXECUTIVE COMPENSATION COMMITTEE AND SERVE AT THE PLEASURE OF THE SHAREHOLDER, SME. FORM 990, PART VI, SECTION A, LINE 7B THE SME-EF BYLAWS ARE REVIEWED AND APPROVED BY THE SME EXECUTIVE COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B SME AND SME-EF UTILIZE AN INDEPENDENT ACCOUNTING FIRM TO COMPLETE THE FORM 990 AND RELATED SCHEDULES. A DETAILED REVIEW OF THE FEDERAL FORM 990 WAS PERFORMED BY THE VICE PRESIDENT, FINANCE, AND THE CHIEF EXECUTIVE OFFICER OF SME AND SME-EF. WHEN THE RETURN WAS FINALIZED, IT WAS PRESENTED TO THE EXECUTIVE DIRECTOR/CEO FOR DISCUSSION AND REVIEW, WHERE ALL COMMENTS WERE ADDRESSED. THE RETURN WAS THEN PRESENTED TO THE SME/SME-EF'S COMBINED AUDIT COMMITTEE OF THE BOARD OF DIRECTORS FOR APPROVAL, AS DELEGATED PER THE GOVERNING BODIES. THE SIGNED RETURN WAS MADE AVAILABLE TO ALL BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES SIGN A DISCLOSURE FORM WHEN THEY ARE HIRED AND ARE REMINDED OF THE POLICY ANNUALLY. IF A CONFLICT ARISES, THEY ARE EVALUATED BY THE VICE PRESIDENT, HUMAN RESOURCES AND THE SME EXECUTIVE DIRECTOR/CEO. CORRECTIVE ACTION IS TAKEN IF REQUIRED. FORM 990, PART VI, SECTION B, LINE 15 ALL SME-EF STAFF ARE EMPLOYED BY SME, WHICH ALSO PROVIDES ACCESS TO EMPLOYEE BENEFIT PLANS. SME-EF REIMBURSES SME FOR ITS EMPLOYEE COSTS. BENCHMARK STUDIES HAVE BEEN PERFORMED WHEN DETERMINING THE COMPENSATION TO BE PAID TO THE SME 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, SECTION C, LINE 19 SME-EF MAKES ITS CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. ELECTRONIC AND PRINTED COPIES ARE BOTH AVAILABLE. FORM 990, PART XI, LINE 9: REVALUATION OF CHARITABLE GIFY ANNUITY OBLIGATIONS -5,328. FORM 990, PART V, LINE 2A: NUMBER OF EMPLOYEES ON FORM W-3 THE NUMBER OF EMPLOYEES REPORTED (11) CORRESPONDS TO DEDICATED SME-EF EMPLOYEES, ALTHOUGH ALL WAGE/W-3 REPORTING IS SOLELY THROUGH SME, THE COMMON PAYMASTER. ALL SME-EF STAFF ARE EMPLOYED BY SME, WHICH ALSO PROVIDES ACCESS TO EMPLOYEE BENEFIT PLANS. SME-EF REIMBURSES SME FOR ITS EMPLOYEE COSTS. FORM 990, PART VII, SECTION A AND SCHEDULE J, PART II: ALLOCATION OF COMPENSATION AMONG ORGANIZATION AND RELATED ORG. THE EXECUTIVE DIRECTOR & CEO AND VICE PRESIDENT, FINANCE PROVIDES SERVICES TO BOTH SME-EF AND SOCIETY OF MANUFACTURING ENGINEERS, A RELATED ORGANIZATION WHO ALSO SERVES AS THE COMMON PAYMASTER. ADDITIONALLY, THE VICE PRESIDENT, SME-EF AND EDUCATIONAL PROGRAMS OFFICER PERFORM WORK SOLELY FOR SME-EF, BUT ARE COMPENSATED BY SOCIETY OF MANUFACTURING ENGINEERS. COMPENSATION FOR THESE INDIVIDUALS ON PART VII, SECTION A AND SCHEDULE J, PART II HAS BEEN ALLOCATED BASED OFF THE HOURS OF WORK PERFORMED FOR EACH ORGANIZATION. SOCIETY OF MANUFACTURING ENGINEERS 1000 TOWN CENTER STE 1910 SOUTHFIELD MI 48075 380298770 EDUCATION MI 501(C)(3) LINE 10 N/A 0 0 0 1 0 1 0 0 0 0 0 0 0 1 1 1 1 0 0 0