Skip to content
Nonprofiteer
← 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
$7,233,563
Total expenses
$5,286,924
Contributions and grants received
$6,663,557
Grants paid
$6,190
Program service revenue
$209,974
Investment income
$325,786
Other revenue
$34,246
Total assets, end of year
$13,654,966
Total liabilities, end of year
$4,183
Net assets or fund balances, end of year
$13,650,783
Program services expenses (Part IX)
$5,286,924
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
$5,286,924

Program services were 100.0% 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.

  • 1b · Membership dues

    $6,663,557

  • 2a · Program service revenue: INITIATION FEES

    total $68,083 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: REINSTATEMENT FEES

    total $11,260 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: INTERNATIONAL PER CAPITA REBATE

    total $89,175 · unrelated business $0 · excluded $0

  • 2d · Program service revenue: BENEVOLENT FUND MEMBER CONTRIBUTIONS

    total $1,381 · unrelated business $0 · excluded $0

  • 2e · Program service revenue: OTHER FINES, FEES

    total $40,075 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $336,345 · unrelated business $0 · excluded $336,345

  • 7a · Gross sales of assets other than inventory

    other assets $24,293

  • 7b · Less cost or other basis and sales expenses

    other assets $34,852

  • 7c · Gain or loss

    other assets -$10,559

  • 7d · Net gain or loss

    total -$10,559 · related or exempt -$10,559 · unrelated business $0 · excluded $0

  • 8a · Fundraising events: gross income

    $34,246

  • 8c · Net income from fundraising events

    total $34,246 · unrelated business $34,246 · excluded $0

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $6,190 · program services $6,190

  • 4 · Benefits paid to or for members

    total $237,979 · program services $237,979

  • 5 · Compensation of officers, directors and key employees

    total $876,546 · program services $876,546 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $190,655 · program services $190,655 · management and general $0 · fundraising $0

  • 8 · Pension plan contributions

    total $387,620 · program services $387,620 · management and general $0 · fundraising $0

  • 9 · Other employee benefits

    total $200,304 · program services $200,304 · management and general $0 · fundraising $0

  • 10 · Payroll taxes

    total $84,306 · program services $84,306 · management and general $0 · fundraising $0

  • 11b · Fees: legal

    total $1,355 · program services $1,355 · management and general $0 · fundraising $0

  • 11c · Fees: accounting

    total $18,400 · program services $18,400 · management and general $0 · fundraising $0

  • 12 · Advertising and promotion

    total $20,000 · program services $20,000 · management and general $0 · fundraising $0

  • 13 · Office expenses

    total $43,828 · program services $43,828 · management and general $0 · fundraising $0

  • 16 · Occupancy

    total $101,000 · program services $101,000 · management and general $0 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $76,618 · program services $76,618 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $4,191 · program services $4,191 · management and general $0 · fundraising $0

  • 23 · Insurance

    total $4,369 · program services $4,369 · management and general $0 · fundraising $0

  • 24a · Other expenses: PER CAPITA

    total $920,492 · program services $920,492 · management and general $0 · fundraising $0

  • 24b · Other expenses: MARKET RECOVERY EXPENSES

    total $1,961,433 · program services $1,961,433 · management and general $0 · fundraising $0

  • 24c · Other expenses: GOLF OUTING

    total $32,795 · program services $32,795 · management and general $0 · fundraising $0

  • 24d · Other expenses: TELEPHONE

    total $11,614 · program services $11,614 · management and general $0 · fundraising $0

  • 24e · All other expenses

    total $107,229 · program services $107,229 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $12,146 · end of year $20,401

  • 2 · Savings and temporary cash investments

    beginning of year $6,693,381 · end of year $7,714,536

  • 7 · Other notes and loans receivable

    beginning of year $2,010,445 · end of year $1,937,790

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

    $152,918

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

    $141,249

  • 10c · Land, buildings and equipment, net

    beginning of year $15,056 · end of year $11,669

  • 11 · Investments: publicly traded securities

    beginning of year $2,958,745 · end of year $3,963,036

  • 15 · Other assets

    beginning of year $1,000 · end of year $7,534

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,921 · end of year $4,183

  • 27 · Net assets without donor restrictions

    beginning of year $11,686,852 · end of year $13,650,783

Mission and programs · 2023

Mission

COLLECTIVE BARGAINING ON BEHALF OF MEMBERS OF SHEET METAL WORKERS LOCAL #80.

  • PROTECT AND ENHANCE THE STANDARDS OF THE SHEET METAL CRAFT; UPGRADE THE SKILLS OF JOURNEYMEN MEMBERS TO MEET THE REQUIREMENTS OF CHANGING TECHNOLOGY AND MATERIALS; AND ASSIST OTHER ORGANIZATIONS FOR APPROXIMATELY 1,890 MEMBERS.

    Expenses $5,286,924

As filed on the 2023 return.

Listed in Part VII

  • Chris Peltier

    WARDEN

    Total calculated
    $830
    From this org
    $830
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Frank Livingston

    BUSINESS AGENT

    Total calculated
    $71,572
    From this org
    $71,572
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • David Angelo

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • Eric McPherson

    BUSINESS AGENT

    Total calculated
    $142,353
    From this org
    $142,353
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Jason Lane

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • Joe Brick

    PRESIDENT

    Total calculated
    $1,864
    From this org
    $1,864
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Tom Drost

    RECORDING SECRETARY

    Total calculated
    $2,918
    From this org
    $2,918
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Thomas Brown

    EXECUTIVE BOARD

    Total calculated
    $1,315
    From this org
    $1,315
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • David Germain

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Jason Constantine

    EXECUTIVE BOARD

    Total calculated
    $1,479
    From this org
    $1,479
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Jessica Zarna

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1

  • Shaun Allen

    CONDUCTOR

    Total calculated
    $0
    Hours/week
    1

  • Jason Grunenwald

    BUSINESS AGENT

    Total calculated
    $142,901
    From this org
    $142,901
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Tim Mulligan

    BUSINESS MANAGER/FINANCIAL SECRETARY

    Total calculated
    $162,124
    From this org
    $162,124
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $162,124
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $162,124

  • Aaron Griffin

    VICE-PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Scott Lewis

    BUSINESS AGENT

    Total calculated
    $70,438
    From this org
    $70,438
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Ed Zabik

    TRUSTEE

    Total calculated
    $656
    From this org
    $656
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Tony Stocker

    TRUSTEE

    Total calculated
    $656
    From this org
    $656
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • David Hartsuck

    ORGANIZER

    Total calculated
    $144,612
    From this org
    $144,612
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Norris Herndon

    BUSINESS AGENT

    Total calculated
    $76,214
    From this org
    $76,214
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Bryan McConnell

    BUSINESS AGENT

    Total calculated
    $69,775
    From this org
    $69,775
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • LOCAL 80 BUILDING CORP

    C · RENTAL COMMERCIAL PROPERTY · MI · 100% owned

    Directly controlled by SMW LOCAL 80

Provenance

Return type
form_990
Tax year
2023
Filed
6 May 2024
IRS schema version
2023v5.0
Source object
202421289349301732

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.