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← INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION

Form 990 for tax year 2023

Filed by INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION.

Totals

Total revenue
$1,017,955
Total expenses
$1,021,396
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$718,467
Investment income
$0
Other revenue
$299,488
Total assets, end of year
$1,669,297
Total liabilities, end of year
$22,126
Net assets or fund balances, end of year
$1,647,171
Program services expenses (Part IX)
$961,952
Management and general expenses
$59,444
Fundraising expenses
$0
Program service expenses (Part III)
$961,952

Program services were 94.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: MEMBERSHIP DUES & ASSE

    total $718,467 · related or exempt $718,467

  • 11a · Other revenue: REIMBURSEMENTS/REFUNDS

    total $205,096 · related or exempt $205,096

  • 11b · Other revenue: HEALTHCARE REIMBURSEME

    total $94,392 · related or exempt $94,392

  • 11e · Other revenue, total

    $299,488

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $267,875 · program services $267,875

  • 7 · Other salaries and wages

    total $153,054 · program services $153,054

  • 8 · Pension plan contributions

    total $10,342 · program services $10,342

  • 9 · Other employee benefits

    total $117,201 · program services $117,201

  • 10 · Payroll taxes

    total $63,552 · program services $63,552

  • 11c · Fees: accounting

    total $14,301 · management and general $14,301

  • 13 · Office expenses

    total $28,761 · management and general $28,761

  • 17 · Travel

    total $137,021 · program services $137,021

  • 19 · Conferences, conventions and meetings

    total $212,907 · program services $212,907

  • 22 · Depreciation, depletion and amortization

    total $2,114 · management and general $2,114

  • 23 · Insurance

    total $9,321 · management and general $9,321

  • 24a · Other expenses: MISCELLANEOUS

    total $2,713 · management and general $2,713

  • 24b · Other expenses: CONTRIBUTIONS

    total $2,150 · management and general $2,150

  • 24c · Other expenses: CONSULTING

    total $84 · management and general $84

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,578,530 · end of year $1,525,429

  • 4 · Accounts receivable

    beginning of year $82,955 · end of year $139,231

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,850 · end of year $1,759

  • 10a · Land, buildings and equipment: cost or other basis

    $12,356

  • 10b · Land, buildings and equipment: accumulated depreciation

    $9,478

  • 10c · Land, buildings and equipment, net

    beginning of year $4,992 · end of year $2,878

  • 17 · Accounts payable and accrued expenses

    beginning of year $17,694 · end of year $18,865

  • 25 · Other liabilities

    beginning of year $21 · end of year $3,261

  • 27 · Net assets without donor restrictions

    beginning of year $1,650,612 · end of year $1,647,171

Mission and programs · 2023

Mission

TO REPRESENT AND SUPPORT MEMBERS OF THE INTERNATIONAL ASSOCIATION OF SHEET METAL, AIR, RAIL AND TRANSPORTATION WORKERS (SMART) IN THE UNITED STATES AT RAILROAD FACILITIES.

  • THE GENERAL COMMITTEE PROVIDES COLLECTIVE BARGAINING REPRESENTATION AND OTHER RELATED UNION FUNCTIONS TO ITS MEMBERS.

    Expenses $961,952

As filed on the 2023 return.

Listed in Part VII

  • JOHN MCCLOSKEY

    GENERAL CHAIRMAN

    Total calculated
    $198,201
    From this org
    $198,201
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $198,201
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $198,201

  • JASON BUSOLT

    FINANCIAL SECRETARY TREASU

    Total calculated
    $154,146
    From this org
    $154,146
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $154,146
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $154,146

  • RICHARD PERSAUD

    EXECUTIVE BOARD

    Total calculated
    $3,100
    From this org
    $3,100
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • KEITH PETRIE

    EXECUTIVE BOARD

    Total calculated
    $1,200
    From this org
    $1,200
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • JOHN KEATING

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    2

  • RICK POPPLEWELL

    EXECUTIVE BOARD

    Total calculated
    $3,600
    From this org
    $3,600
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • KEVIN DOWNING

    EXECUTIVE BOARD

    Total calculated
    $3,750
    From this org
    $3,750
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

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.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
8 May 2024
IRS schema version
2023v5.0
Source object
202421299349300312

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