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SMECO WORKERS COMPENSATION TRUST

EIN 52-1309853 HUGHESVILLE, MD

Revenue 2024
$874,415
Expenses 2024
$801,586

Program services were 89.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
04
Classification
2000
Street
PO BOX 1937

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

Mission

THE TRUST PROVIDES WORKER'S COMPENSATION BENEFITS THROUGH SELF AND EXCESS COVERAGE INSURANCE, AS SPECIFIED BY THE COURT AND/OR OTHER AUTHORITIES, TO EMPLOYEES OF THE COOPERATIVE AND/OR THEIR BENEFICIARIES.

  • THE COOPERATIVE MAKES CONTRIBUTIONS TO THE TRUST AS DEEMED NECESSARY TO FUND PROJECTED COSTS. CONTRIBUTIONS WILL BE MADE EACH MONTH UNTIL MANAGEMENT BELIEVES THE TRUST IS ADEQUATELY FUNDED.

    Expenses $713,688

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • SONJA M COX

    PRESIDENT &

    Total calculated
    $1,082,379
    From this org
    $0
    From related orgs
    $967,272
    Other
    $115,107
    Hours/week
    0.2 + 50 related

    Schedule J breakdown matched by us

    Base
    not reported + $570,769 related
    Bonus
    not reported + $50,000 related
    Other
    not reported + $346,503 related
    Deferred
    not reported + $87,458 related
    Nontaxable benefits
    not reported + $27,649 related
    Filer's total
    not reported + $1,082,379 related

  • BETH A KENNEDY

    SR VP & CFO

    Total calculated
    $495,312
    From this org
    $0
    From related orgs
    $415,450
    Other
    $79,862
    Hours/week
    0.2 + 50 related

    Schedule J breakdown matched by us

    Base
    not reported + $332,258 related
    Bonus
    not reported + $25,707 related
    Other
    not reported + $57,485 related
    Deferred
    not reported + $58,615 related
    Nontaxable benefits
    not reported + $21,247 related
    Filer's total
    not reported + $495,312 related

  • W RAYNER BLAIR III

    CHAIRMAN

    Total calculated
    $42,200
    From this org
    $0
    From related orgs
    $42,200
    Other
    $0
    Hours/week
    0.2 + 5 related

  • RICHARD A WINKLER

    DIRECTOR

    Total calculated
    $37,600
    From this org
    $0
    From related orgs
    $37,600
    Other
    $0
    Hours/week
    0.2 + 5 related

  • P SCOTT WHITE

    DIRECTOR

    Total calculated
    $33,800
    From this org
    $0
    From related orgs
    $33,800
    Other
    $0
    Hours/week
    0.2 + 4 related

  • WILLIAM R CULLINS III

    COMM. CHAIRM

    Total calculated
    $29,800
    From this org
    $0
    From related orgs
    $29,800
    Other
    $0
    Hours/week
    0.2 + 3 related

  • JOSEPH GILBERT MURPHY

    DIRECTOR

    Total calculated
    $28,700
    From this org
    $0
    From related orgs
    $28,700
    Other
    $0
    Hours/week
    0.2 + 2 related

  • DANIEL W DYER

    DIRECTOR

    Total calculated
    $27,150
    From this org
    $0
    From related orgs
    $27,150
    Other
    $0
    Hours/week
    0.2 + 2 related

  • SHORE UNITED BANK

    TRUSTEE

    Total calculated
    $0

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $874,415
    Expenses
    $801,586
    Contributions
    $0
    Grants paid
    $0
  • 2023
    Revenue
    $1,692,044
    Expenses
    $743,946
    Contributions
    $0
    Grants paid
    $0
  • 2022
    Revenue
    $847,261
    Expenses
    $952,213
    Contributions
    $0
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $820,479
    Expenses
    $584,714
    Assets (EOY)
    $2,123,389

  • 2020 · 990

    Revenue
    $794,460
    Expenses
    $400,644
    Assets (EOY)
    $1,722,071

  • 2019 · 990

    Revenue
    $753,922
    Expenses
    $646,292
    Assets (EOY)
    $1,466,502

  • 2018 · 990

    Revenue
    $498,033
    Expenses
    $929,827
    Assets (EOY)
    $1,337,589

  • 2017 · 990

    Revenue
    $499,173
    Expenses
    $470,647
    Assets (EOY)
    $1,537,793

  • 2016 · 990

    Revenue
    $794,610
    Expenses
    $319,503
    Assets (EOY)
    $1,417,038

  • 2015 · 990

    Revenue
    $783,292
    Expenses
    $385,680
    Assets (EOY)
    $992,876

  • 2014 · 990

    Revenue
    $570,199
    Expenses
    $551,163
    Assets (EOY)
    $586,512

  • 2013 · 990

    Revenue
    $490,559
    Expenses
    $505,552
    Assets (EOY)
    $570,481

  • 2012 · 990

    Revenue
    not reported
    Expenses
    $492,109
    Assets (EOY)
    $502,397

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

Declared as related by

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Not present in the most recent drop.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 26 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.