2013-11-11T01:11:38-00:00 2012-12-31 Deloitte Tax LLP 200 Renaissance Center Suite 3900 Detroit MI 48243 990 2012-01-01 380298770 Society of Manufacturing Engineers SOCI 3134253000 One SME Drive Dearborn MI 481282408 Mark C Tomlinson 3134253000 2013-11-06 true Lori Boyce 3133963000 2013-11-06 2012 2016-03-07 17:11:31Z Mark Tomlinson One SME Drive Dearborn MI 48128 45491583 false X www.sme.org X 1932 MI SMEs mission is to inspire, prepare and support our stakeholders in the advancement of manufacturing. SME supports manufacturing education and the advancement of scientific knowledge in the field of manufacturing through its member programs, publications, expositions and training and development resources. 15 15 218 1000 2486573 33588 0 43326788 36786624 771949 1527753 1269801 877121 45368538 39191498 529327 606617 0 16219049 16540418 0 0 36455486 26798530 53203862 43945565 -7835324 -4754067 60313846 60235344 29038011 29238914 31275835 30996430 X SMEs mission is to inspire, prepare and support our stakeholders in the advancement of manufacturing. SMEs vision is to enhance progress, prosperity and strong communities through manufacturing. SMEs purpose is to advance manufacturing and attract future generations. false false 21589822 25000 20774351 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. The total attendance at SME expositions in 2012 was 54,080. 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 2012, there were over 800 attendees at the stand alone conferences. 7353705 9217494 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 approximately 10,500 manufacturing professionals that serve to showcase their accomplishments. In addition, the 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 todays 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. Continued in Schedule. 5238358 5233086 Publications - SME incorporates education training into everything it does. ME magazines 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 techniques 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. Continued in Schedule O 4213822 581617 1561693 38395707 true false false false false false false false false true false false false false 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 155 0 true 218 true true true true CA false false false false false false false false X 15 15 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 Dean L Bartles 005.00 X 0 0 0 Sandra Bouckley 005.00 X 0 0 0 Paul D Bradley 005.00 X 0 0 0 Warren Devries 005.00 X 0 0 0 Edward G Halloran 005.00 X 0 0 0 Matthew L Hilgendorf 005.00 X 0 0 0 Thomas R Kurfess 005.00 X 0 0 0 Mark L Michalski 005.00 X 0 0 0 Robert R Nesbitt 005.00 X 0 0 0 Susan Smyth 005.00 X 0 0 0 George E West Jr 005.00 X 0 0 0 Laroux Gillespie 010.00 X X 355 0 0 Dennis Bray 010.00 X X 0 0 0 Michael F Molnar 010.00 X X 0 0 0 Wayne F Frost 010.00 X X 0 0 0 Mark Tomlinson 050.00 X 397360 0 12509 Robert D Harris 050.00 X 184529 0 13452 Bart Aslin 050.00 X 195691 0 11842 James Spilos 050.00 X 163965 0 12151 Gary Baker 050.00 X 260641 0 14599 Deborah A Holton 050.00 X 217337 0 13884 Jeannine A Kunz 050.00 X 210920 0 11176 Timothy A Fausch 050.00 X 160882 0 3674 Chad H Schron 050.00 X 267739 0 9833 Toni L Neary 050.00 X 236050 0 7142 James V Vickers 050.00 X 223494 0 8863 Stavros Prahalis 050.00 X 214776 0 3716 Bryan S Knaack 050.00 X 197678 0 9356 2931417 132197 23 false true false Quadgraphics N61 W 23044 Harrys Way Sussex WI 53089 Printing mailing services 816497 Frank Strategic Marketing Inc 803 Oella Avenue Ellicott City MD 21043 Marketing services 502998 Freeman PO Box 660613 Dallas TX 75266 Exposition services 475272 Marketing General Inc 625 North Washington Street Suite 4 Alexandria VA 223141930 Marketing services 359867 TMA Resources 1919 Gallows Road Vienna VA 22182 Software implementation 254757 18 Expositions and Conferences 541300 20774351 1263006 19511345 Training and Development 611600 9217494 9217494 Publications Subscriptions Advertising 511120 5233086 2746513 2486573 Memberships 541900 1561693 1561693 36786624 730227 730227 1022961 236350 786611 5962375 186000 5213438 137411 748937 48589 797526 797526 803396 949236 -145840 -145840 39191498 14879216 2486573 21825709 X 605931 605931 0 686 686 0 1884967 1101000 783967 0 11313804 10276168 1037636 1093642 944812 148830 1367683 1206977 160706 880322 760522 119800 0 88225 41222 47003 137533 26608 110925 0 57368 57368 7378358 7006705 371653 1203316 1031648 171668 1029871 594459 435412 600177 58221 541956 0 995942 877345 118597 1770883 1688030 82853 0 10762782 10762782 79181 251 78930 0 1824218 599587 1224631 186125 177102 9023 Printing and Publication 552943 552943 Dues 52173 42340 9833 Bad Debts 37324 37324 Taxes 42111 3044 39067 0 43945565 38395707 5549858 0 2486163 1438694 2014809 2789107 280229 246872 707689 1224747 8967549 5580366 3265420 3387183 37727118 38010328 13677555 12542471 154863 595942 60313846 60235344 16413707 18100381 7124304 6638533 5500000 4500000 29038011 29238914 X 31275835 30996430 31275835 30996430 60313846 60235344 X -4754067 4415047 59615 X false true X true false X 0 0.00000 1465598 1525486 1518148 1687741 1561693 7758666 29386710 27137740 22612387 40459377 33473882 153070096 30852308 28663226 24130535 42147118 35035575 160828762 160828762 2042049 3815004 2028648 1537684 1516838 10940223 3755822 2117420 2137687 2672836 2790795 13474560 5797871 5932424 4166335 4210520 4307633 24414783 0 0 36650179 34595650 28296870 46357638 39343208 185243545 0.86820 0.85580 0.13180 0.14420 X false 15589 186240 143357 58472 3513829 3139673 374156 5251891 2297336 2954555 3387183 Financial derivatives and other financial products Closely-held equity interests Federal income taxes X 44408619 4415047 1008851 5423898 38984721 57368 149409 206777 39191498 44688024 949236 949236 43738788 57368 149409 206777 43945565 X 2 Financial Statement Footnote J - Uncertain Tax Positions - Accounting standards require disclosure in the financial statements of the impact of uncertain tax positions on the reported tax expense. For the Society and the Foundation, management judgment requiring an evaluation of uncertain tax positions fall in three areas 1. If the Society and the Foundation continue to meet the eligibility requirements for not for profit status in all tax jurisdictions where they conduct business. 2. If the Society and Foundation have properly identified all unrelated business income elements subject to tax even with the not for profit status. 3. If the Society and Foundation have properly allocated expenses between jurisdictions and between taxable and non-taxable revenue elements in determining income subject to tax. Management has concluded that there are no tax positions in these financial statements which are more likely than not to fail upon examination by a taxing authority. Therefore, the full tax benefits and consequences of its tax positions have been recorded in these statements. There are no unrecognized tax benefits at December 31, 2012 and 2011. Management is not aware of any positions for which it is reasonably possible that the unrecognized tax benefit will significantly increase or decrease within 12 months of the reporting date. No recent tax year has been closed by an audit by taxing authorities. Therefore all years still open by statute remain open to an audit. Generally at least three years and up to seven years are open. XI 2d Other of 1,008,851 includes 949,236 Cost of Sales netted with revenue plus 59,615 in Remeasurement Gain resulting from restated Canadian financial statements. XI 4b Other of 149,409 includes 100,820 of Expense Reimbursements netted with financial statement expenses plus 48,589 in Gain on Sale of fixed assets netted with financial statement expenses. XII 2d 949,236 Cost of Sales netted with revenue XII 4b Other of 149,409 includes 100,820 of Expense Reimbursements netted with financial statement expenses plus 48,589 in Gain on Sale of fixed assets netted with financial statement expenses. true North America 1 14 Program Services Expositions 2959926 1 14 1 14 2959926 2959926 false false false false false false I 2 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 Dr Dearborn MI 48128 Dearborn MI 48128 382746841 501c3 470200 Education SME Chapters One SME Dr Dearborn MI 48128 Dearborn MI 48128 382951670 501c3 110731 Chapter Support The Manufacturing Institute 1331 Pennsylvania Ave Wash DC Washington DC 20004 521073576 501c3 25000 Women in Mfg Support 3 1 2 Supplemental Information - SME provides grants to the SME Education Foundation and to its chapters. These organizations further manufacturing engineering education through youth programs, scholarships to selected students, grants to colleges universities. SMes management participates in the budget setting process of the Foundation, attends SME Education Foundation board meetings, and reviews financial information allowing oversight over the grants by the Foundation and SME chapters. X X X X X X false false false true true false false false Mark Tomlinson 279683 95736 21941 11163 1346 409869 Robert D Harris 142283 39577 2669 7173 6279 197981 Bart Aslin 156377 38290 1024 7959 3883 207533 James Spilos 130237 31336 2392 12151 176116 Gary Baker 205074 53424 2143 7465 7134 275240 Deborah A Holton 151716 65224 397 9912 3972 231221 Jeannine A Kunz 157087 53398 435 7704 3472 222096 Timothy A Fausch 160137 745 2499 1175 164556 Chad H Schron 150669 116790 280 6118 3715 277572 Toni L Neary 46169 189824 57 2032 5110 243192 James V Vickers 137712 85530 251 5571 3292 232356 Stavros Prahalis 181284 32916 576 3716 218492 Bryan S Knaack 97943 99546 189 4085 5271 207034 1 5a The SME paid bonuses to its Directors. The bonuses were partly based on the achievement of specific project management goals and parlty upon the revenues of SME. No portion was contingent upon the net earnings of SME or any related organization. I 5b The SME paid a bonus to the Foundation 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 the Foundation, but no portion of the payment is contingent upon the net earnings of SME or any related organization. Jergen's Inc Owned by family of former Director 309464 Tooling U earn out payment true Chad Schron Family member of former Director 277572 Compensation Paid to TU Division Mgr false Form 990, Part III, Line 4d Program Service Expenses 0, Grants and allocations 0, Revenue 0 Publications - continued - ME Magazine and its yearbooks provide timely information about emerging technologies industries via its educational content advertisements. The magazine furthers the Societys exempt purpose by providing education in support of SMEs expositions and other educational events. The total circulation of our Manufacturing Engineering magazine in 2012 was 1,221,109. 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. The Society also publishes two scholarly, peer-reviewed journals on manufacturing systems and pioneering processes maintains an archive of more than 17,000 technical papers. Form 990, Part III, Line 4d Program Service Expenses 3,743,622, Grants and allocations 111,417, Revenue 1,561,693 Membership Programs - SMEs 23,008 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. SMEs 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. SMEs 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. Form 990, Part III, Line 4d Program Service Expenses 470,200, Grants and allocations 470,200, Revenue 0 Engineering Education Grants-- Through its SME Education Foundation and other grants, SME inspires youth to pursue careers in manufacturing, supports 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. Form 990 Part III Line 4b Professional Development Continued - The Tooling Universitys classes are delivered through their custom learning management system which provides extensive tracking and reporting capabilities. Tooling Universitys competencies 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, CDs and DVDs that educate the professional manufacturer on many topics within the field. Form 990 Part VI Section A Line 6, 7 8 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 SMEs 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 Section B Line 11b 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 Executive Director, the 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 Executive Director/CEO. The signed return was then sent to all the voting members of the Board of Directors. Form 990 Part VI Section B Line 12c SME maintains a written conflict of interest policy for its 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 I Section B Line 15b Benchmark studies have been performed when determining the compensation to be paid for 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 Director/CEO conducts an annual performance review of all top management against previously set objectives. The Executive Compensation Committee conducts an annual performance reivew for the Executive Director/CEO against previously set objectives. Merit increases are awarded annually by the Executive Compensation Committee for all top management, based on reviews. Executive incentives are awarded based on the Executive Incentive Plan. Form 990 Part VI Section C Line 19 The organization makes its governing documents, conflict of interest policy and financial information available to its members. Form 990 Part XI Line 9 Reconciliation of Net Assets - Other Changes in Net Assets or Fund Balances are comprised of a Remeasurement Gain from restated Canadian Financial Statements of 59,615 Form 990 Part IX Line 11g Fees For Services - Other - Totaling 7,378,358, is comprised of 897,553 in Salesman commissions, 182,474 in Honorariums, 182,904 in Recruitment fees, 2,995,132 in Advertising and Public Relations, 1,570,792 in Other consulting, 308,322 in Temporary personnel and 1,241,181 in Event services. Tooling University LLC 3615 Superior Ave Suite 4406C Cleveland OH 44114 043592513 Education Courses OH 6022804 16917599 Society of Manufacturing Engineers SME Education Foundation One SME Drive Dearborn MI 48128 382746841 Charitable MI 501c3 7 N/A true false true false false false false false false false false false true false true true false true false false SME Education Foundation b 470200 Cash amount SME Education Foundation n 73500 Cash amount SME Education Foundation o 560104 Cash amount SME Education Foundation q 520393 Cash amount Society of Manufacturing Engineers Chapters b 111417 Cash amount V 2 Operating expenses for the SME Education Foundation are normally paid from SME cash accounts as a means to improve efficiencies in the disbursement process. SME Education Foundation then reimburses SME approximately monthly for the invoices on their behalf.