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← INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL AND TRANSPORTATION

Form 990 for tax year 2023

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

Totals

Total revenue
$90,549,606
Total expenses
$75,716,496
Contributions and grants received
$34,492
Grants paid
$1,794,992
Program service revenue
$84,013,829
Investment income
$6,083,094
Other revenue
$418,191
Total assets, end of year
$383,575,543
Total liabilities, end of year
$56,294,166
Net assets or fund balances, end of year
$327,281,377
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

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.

  • 1f · All other contributions, gifts and grants

    $34,492

  • 2a · Program service revenue: MEMBERSHIP DUES

    total $79,145,066 · related or exempt $79,145,066

  • 2b · Program service revenue: SALES OF SUPPLIES

    total $4,868,763 · related or exempt $4,868,763

  • 3 · Investment income

    total $6,180,141 · excluded $6,180,141

  • 7a · Gross sales of assets other than inventory

    securities $1,546,458

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

    securities $1,643,505

  • 7c · Gain or loss

    securities -$97,047

  • 7d · Net gain or loss

    total -$97,047 · excluded -$97,047

  • 11a · Other revenue: REIMBURSEMENTS

    total $418,191 · related or exempt $418,191

  • 11e · Other revenue, total

    $418,191

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,750,000

  • 2 · Grants to domestic individuals

    total $44,992

  • 4 · Benefits paid to or for members

    total $1,000,000

  • 5 · Compensation of officers, directors and key employees

    total $8,811,953

  • 7 · Other salaries and wages

    total $14,494,688

  • 8 · Pension plan contributions

    total $4,073,792

  • 9 · Other employee benefits

    total $7,174,597

  • 10 · Payroll taxes

    total $3,511,288

  • 11b · Fees: legal

    total $519,866

  • 11c · Fees: accounting

    total $227,023

  • 11f · Fees: investment management

    total $40,906

  • 11g · Fees: other

    total $4,030,153

  • 12 · Advertising and promotion

    total $1,134,890

  • 13 · Office expenses

    total $1,284,920

  • 14 · Information technology

    total $328,766

  • 16 · Occupancy

    total $613,698

  • 17 · Travel

    total $5,935,614

  • 19 · Conferences, conventions and meetings

    total $3,376,767

  • 21 · Payments to affiliates

    total $2,168,872

  • 22 · Depreciation, depletion and amortization

    total $657,837

  • 23 · Insurance

    total $628,247

  • 24a · Other expenses: ORGANIZING

    total $9,262,352

  • 24b · Other expenses: MEMBERS JOURNAL

    total $857,269

  • 24c · Other expenses: SPONSORSHIPS

    total $49,280

  • 24e · All other expenses

    total $3,738,726

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $59,874,423 · end of year $65,137,696

  • 2 · Savings and temporary cash investments

    beginning of year $6,256,801 · end of year $6,667,771

  • 4 · Accounts receivable

    beginning of year $3,854,480 · end of year $4,337,894

  • 7 · Other notes and loans receivable

    beginning of year $7,199 · end of year $38,924

  • 8 · Inventories for sale or use

    beginning of year $217,030 · end of year $142,531

  • 9 · Prepaid expenses and deferred charges

    beginning of year $688,472 · end of year $600,061

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

    $8,360,504

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

    $3,203,943

  • 10c · Land, buildings and equipment, net

    beginning of year $3,281,248 · end of year $5,156,561

  • 11 · Investments: publicly traded securities

    beginning of year $225,425,939 · end of year $255,183,176

  • 12 · Investments: other securities

    beginning of year $14,910,848 · end of year $15,765,356

  • 15 · Other assets

    beginning of year $23,930,384 · end of year $30,545,573

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,779,239 · end of year $1,495,154

  • 19 · Deferred revenue

    beginning of year $1,617,309 · end of year $1,713,630

  • 25 · Other liabilities

    beginning of year $46,290,109 · end of year $53,085,382

  • 27 · Net assets without donor restrictions

    beginning of year $286,927,131 · end of year $326,458,733

  • 28 · Net assets with donor restrictions

    beginning of year $833,036 · end of year $822,644

Mission and programs · 2023

Mission

TO ENSURE A COOPERATIVE EFFORT DIRECTED TO FULLY DEVELOP AND DEMONSTRATE THE POSSIBILITIES OF WORKERS IN BUILDING TRADES, RAILROAD, PRODUCTION, BUS AND MASS TRANSIT AND SHIPYARD INDUSTRIES OF THE UNITED STATES AND CANADA AND TO PROTECT WORKERS' RIGHTS AS MEMBERS.

Activities or mission (Part I)

THE INTERNATIONAL ASSOCIATION OF SHEET METAL, AIR, RAIL AND TRANSPORTATION WORKERS (SMART) IS A BROAD BASED UNION WHICH CONSISTS OF DULY CHARTERED LOCAL UNIONS, STATE, PROVINCIAL AND DISTRICT COUNCILS. THE UNION REPRESENTS WORKERS IN BUILDING TRADES, RAILROAD, PRODUCTION, BUS AND MASS TRANSIT AND SHIPYARD INDUSTRIES OF THE UNITED STATES AND CANADA. THE PURPOSE OF THE ORGANIZATION IS TO ENSURE A COOPERATIVE EFFORT DIRECTED TO FULLY DEVELOP AND DEMONSTRATE THE POSSIBILITIES OF OUR TRADES IN VARIOUS FIELDS OF INDUSTRY AND TO PROTECT WORKERS RIGHTS AS MEMBERS.

  • THE ORGANIZATION REPRESENTED ITS MEMBERS IN CONTRACT NEGOTIATIONS TO ACHIEVE A HIGHER STANDARD OF LIVING.

As filed on the 2023 return.

Listed in Part VII

  • Michael Coleman

    GENERAL PRESIDENT

    Total calculated
    $452,218
    From this org
    $417,333
    From related orgs
    $0
    Other
    $34,885
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $331,638
    Bonus
    $0
    Other
    $85,695
    Deferred
    $9,949
    Nontaxable benefits
    $24,936
    Filer's total
    $452,218

  • Joseph Sellers Jr

    GENERAL PRESIDENT - FORMER

    Total calculated
    $239,638
    From this org
    $210,295
    From related orgs
    $0
    Other
    $29,343
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $167,494
    Bonus
    $0
    Other
    $42,801
    Deferred
    $4,407
    Nontaxable benefits
    $24,936
    Filer's total
    $239,638

  • Joseph Powell

    GENERAL SECRETARY-TREASURER

    Total calculated
    $486,871
    From this org
    $451,684
    From related orgs
    $0
    Other
    $35,187
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $341,684
    Bonus
    $0
    Other
    $110,000
    Deferred
    $10,251
    Nontaxable benefits
    $24,936
    Filer's total
    $486,871

  • Jeremy R Ferguson

    PRESIDENT - TRANSPORTATION DIVISION

    Total calculated
    $431,597
    From this org
    $344,576
    From related orgs
    $0
    Other
    $87,021
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $344,576
    Bonus
    $0
    Other
    $0
    Deferred
    $62,711
    Nontaxable benefits
    $24,310
    Filer's total
    $431,597

  • Derek Evans

    1ST GENERAL VICE PRESIDENT

    Total calculated
    $74,707
    From this org
    $69,139
    From related orgs
    $0
    Other
    $5,568
    Hours/week
    4

  • Arthur Tolentino

    2ND GENERAL VICE PRESIDENT

    Total calculated
    $86,365
    From this org
    $59,676
    From related orgs
    $0
    Other
    $26,689
    Hours/week
    4

  • Gary Masino

    3RD GENERAL VICE PRESIDENT

    Total calculated
    $102,264
    From this org
    $62,928
    From related orgs
    $0
    Other
    $39,336
    Hours/week
    4

  • Richard H Werner

    4TH GENERAL VICE PRESIDENT

    Total calculated
    $95,962
    From this org
    $64,426
    From related orgs
    $0
    Other
    $31,536
    Hours/week
    4

  • Christopher L Griffey

    5TH GENERAL VICE PRESIDENT

    Total calculated
    $89,752
    From this org
    $62,928
    From related orgs
    $0
    Other
    $26,824
    Hours/week
    4

  • Timothy Carter

    6TH GENERAL VICE PRESIDENT

    Total calculated
    $52,460
    From this org
    $36,832
    From related orgs
    $0
    Other
    $15,628
    Hours/week
    4

  • Billy Kenyon

    6TH GENERAL VICE PRESIDENT

    Total calculated
    $90,277
    From this org
    $63,528
    From related orgs
    $0
    Other
    $26,749
    Hours/week
    4

  • Jameal Wall

    7TH GENERAL VICE PRESIDENT

    Total calculated
    $73,708
    From this org
    $68,140
    From related orgs
    $0
    Other
    $5,568
    Hours/week
    4

  • John Daniel

    8TH GENERAL VICE PRESIDENT

    Total calculated
    $91,614
    From this org
    $64,278
    From related orgs
    $0
    Other
    $27,336
    Hours/week
    4

  • Robert Butler

    9TH GENERAL VICE PRESIDENT

    Total calculated
    $95,112
    From this org
    $64,176
    From related orgs
    $0
    Other
    $30,936
    Hours/week
    4

  • Ray Reasons

    10TH GENERAL VICE PRESIDENT

    Total calculated
    $51,030
    From this org
    $26,094
    From related orgs
    $0
    Other
    $24,936
    Hours/week
    4

  • Lance Deyette

    11TH GENERAL VICE PRESIDENT

    Total calculated
    $30,292
    From this org
    $4,869
    From related orgs
    $0
    Other
    $25,423
    Hours/week
    4

  • Chadrick J Adams

    VICE PRESIDENT - TRANSPORTATION DIVISION

    Total calculated
    $281,651
    From this org
    $212,944
    From related orgs
    $0
    Other
    $68,707
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $212,944
    Bonus
    $0
    Other
    $0
    Deferred
    $40,924
    Nontaxable benefits
    $27,783
    Filer's total
    $281,651

  • Alvy Hughes

    VICE PRESIDENT - TRANSPORTATION DIVISION

    Total calculated
    $281,651
    From this org
    $237,017
    From related orgs
    $0
    Other
    $44,634
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $237,017
    Bonus
    $0
    Other
    $0
    Deferred
    $40,924
    Nontaxable benefits
    $3,710
    Filer's total
    $281,651

  • Brent Leonard

    VICE PRESIDENT - TRANSPORTATION DIVISION

    Total calculated
    $281,651
    From this org
    $237,017
    From related orgs
    $0
    Other
    $44,634
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $237,017
    Bonus
    $0
    Other
    $0
    Deferred
    $40,924
    Nontaxable benefits
    $3,710
    Filer's total
    $281,651

  • Joe M Lopez

    VICE PRESIDENT - TRANSPORTATION DIVISION

    Total calculated
    $281,651
    From this org
    $237,017
    From related orgs
    $0
    Other
    $44,634
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $237,017
    Bonus
    $0
    Other
    $0
    Deferred
    $40,924
    Nontaxable benefits
    $3,710
    Filer's total
    $281,651

  • Jamie C Modesitt

    VICE PRESIDENT - TRANSPORTATION DIVISION

    Total calculated
    $281,651
    From this org
    $237,017
    From related orgs
    $0
    Other
    $44,634
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $237,017
    Bonus
    $0
    Other
    $0
    Deferred
    $40,924
    Nontaxable benefits
    $3,710
    Filer's total
    $281,651

  • Calvin Studivant

    VICE PRESIDENT - TRANSPORTATION DIVISION

    Total calculated
    $260,622
    From this org
    $219,168
    From related orgs
    $0
    Other
    $41,454
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $219,168
    Bonus
    $0
    Other
    $0
    Deferred
    $37,744
    Nontaxable benefits
    $3,710
    Filer's total
    $260,622

  • John D Whitaker III

    VICE PRESIDENT - TRANSPORTATION DIVISION

    Total calculated
    $204,970
    From this org
    $171,685
    From related orgs
    $0
    Other
    $33,285
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $171,685
    Bonus
    $0
    Other
    $0
    Deferred
    $29,575
    Nontaxable benefits
    $3,710
    Filer's total
    $204,970

  • David B Wier Jr

    VICE PRESIDENT - TRANSPORTATION DIVISION

    Total calculated
    $281,651
    From this org
    $217,517
    From related orgs
    $0
    Other
    $64,134
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $217,517
    Bonus
    $0
    Other
    $0
    Deferred
    $40,924
    Nontaxable benefits
    $23,210
    Filer's total
    $281,651

  • Gregory K Hynes

    NATIONAL LEGISLATIVE DIRECTOR - TD

    Total calculated
    $281,651
    From this org
    $237,017
    From related orgs
    $0
    Other
    $44,634
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $237,017
    Bonus
    $0
    Other
    $0
    Deferred
    $40,924
    Nontaxable benefits
    $3,710
    Filer's total
    $281,651

  • Charles J Cassity

    ALTERNATE NATIONAL LEGISLATIVE DIRECTOR - TD

    Total calculated
    $264,752
    From this org
    $222,573
    From related orgs
    $0
    Other
    $42,179
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $222,573
    Bonus
    $0
    Other
    $0
    Deferred
    $38,469
    Nontaxable benefits
    $3,710
    Filer's total
    $264,752

  • Gary W Crest

    VICE PRESIDENT - TRANSPORTATION DIVISION

    Total calculated
    $62,104
    From this org
    $49,909
    From related orgs
    $0
    Other
    $12,195
    Hours/week
    40

  • James C Sandoval

    VICE PRESIDENT - TRANSPORTATION DIVISION

    Total calculated
    $73,152
    From this org
    $59,352
    From related orgs
    $0
    Other
    $13,800
    Hours/week
    40

  • Darrell Roberts

    ASSISTANT TO THE GP

    Total calculated
    $330,243
    From this org
    $296,025
    From related orgs
    $0
    Other
    $34,218
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $232,048
    Bonus
    $0
    Other
    $63,977
    Deferred
    $9,282
    Nontaxable benefits
    $24,936
    Filer's total
    $330,243

  • Thomas Wiant

    ASSISTANT TO THE GP

    Total calculated
    $283,298
    From this org
    $241,296
    From related orgs
    $0
    Other
    $42,002
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $182,319
    Bonus
    $0
    Other
    $58,977
    Deferred
    $17,066
    Nontaxable benefits
    $24,936
    Filer's total
    $283,298

  • Donna Silverman

    ASSISTANT TO THE GP

    Total calculated
    $295,173
    From this org
    $262,531
    From related orgs
    $0
    Other
    $32,642
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $214,007
    Bonus
    $0
    Other
    $48,524
    Deferred
    $7,706
    Nontaxable benefits
    $24,936
    Filer's total
    $295,173

  • White Samuel

    DIRECTOR OF EDUCATION

    Total calculated
    $283,760
    From this org
    $250,371
    From related orgs
    $0
    Other
    $33,389
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $198,894
    Bonus
    $0
    Other
    $51,477
    Deferred
    $8,453
    Nontaxable benefits
    $24,936
    Filer's total
    $283,760

  • Steve Dodd

    DIRECTOR OF GOV'T AFFAIRS

    Total calculated
    $319,833
    From this org
    $283,901
    From related orgs
    $0
    Other
    $35,932
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $219,924
    Bonus
    $0
    Other
    $63,977
    Deferred
    $10,996
    Nontaxable benefits
    $24,936
    Filer's total
    $319,833

  • Chris Paswisty

    DIRECTOR OF CANADIAN AFFAIRS

    Total calculated
    $291,269
    From this org
    $285,701
    From related orgs
    $0
    Other
    $5,568
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $233,371
    Bonus
    $0
    Other
    $52,330
    Deferred
    $0
    Nontaxable benefits
    $5,568
    Filer's total
    $291,269

  • James White

    DIRECTOR OF STRATEGIC CAMPAIGNS

    Total calculated
    $296,907
    From this org
    $250,371
    From related orgs
    $0
    Other
    $46,536
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $198,894
    Bonus
    $0
    Other
    $51,477
    Deferred
    $21,600
    Nontaxable benefits
    $24,936
    Filer's total
    $296,907

  • Jason Benson

    DIRECTOR OF ORGANIZING

    Total calculated
    $181,515
    From this org
    $155,379
    From related orgs
    $0
    Other
    $26,136
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $114,131
    Bonus
    $0
    Other
    $41,248
    Deferred
    $1,200
    Nontaxable benefits
    $24,936
    Filer's total
    $181,515

  • David Goodspeed

    DIRECTOR OF PRODUCTION

    Total calculated
    $329,501
    From this org
    $283,901
    From related orgs
    $0
    Other
    $45,600
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $219,924
    Bonus
    $0
    Other
    $63,977
    Deferred
    $20,664
    Nontaxable benefits
    $24,936
    Filer's total
    $329,501

  • Thomas Fischbach

    DIRECTOR OF JURISDICTION

    Total calculated
    $275,307
    From this org
    $250,371
    From related orgs
    $0
    Other
    $24,936
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $198,894
    Bonus
    $0
    Other
    $51,477
    Deferred
    $0
    Nontaxable benefits
    $24,936
    Filer's total
    $275,307

  • Louise Medina

    DIRECTOR OF SPECIAL PROJECTS

    Total calculated
    $275,307
    From this org
    $250,371
    From related orgs
    $0
    Other
    $24,936
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $198,894
    Bonus
    $0
    Other
    $51,477
    Deferred
    $0
    Nontaxable benefits
    $24,936
    Filer's total
    $275,307

  • Paul Pimentel

    DIRECTOR OF COMMUNICATIONS

    Total calculated
    $268,819
    From this org
    $237,929
    From related orgs
    $0
    Other
    $30,890
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $199,744
    Bonus
    $0
    Other
    $38,185
    Deferred
    $5,954
    Nontaxable benefits
    $24,936
    Filer's total
    $268,819

  • Anthony Simon

    GENERAL CHAIRPERSON - TRANSPORTATION DIVISION

    Total calculated
    $389,123
    From this org
    $344,040
    From related orgs
    $0
    Other
    $45,083
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $322,020
    Bonus
    $0
    Other
    $22,020
    Deferred
    $45,083
    Nontaxable benefits
    $0
    Filer's total
    $389,123

  • Richard D Lee

    GENERAL CHAIRPERSON - TRANSPORTATION DIVISION

    Total calculated
    $350,234
    From this org
    $295,599
    From related orgs
    $0
    Other
    $54,635
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $262,569
    Bonus
    $0
    Other
    $33,030
    Deferred
    $38,362
    Nontaxable benefits
    $16,273
    Filer's total
    $350,234

  • Vincent Tessitore Jr

    VICE CHAIRPERSON - TRANSPORTATION DIVISION

    Total calculated
    $342,185
    From this org
    $305,571
    From related orgs
    $0
    Other
    $36,614
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $261,531
    Bonus
    $0
    Other
    $44,040
    Deferred
    $36,614
    Nontaxable benefits
    $0
    Filer's total
    $342,185

  • John M Ellis

    GENERAL CHAIRPERSON - TRANSPORTATION DIVISION

    Total calculated
    $288,145
    From this org
    $288,145
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $244,105
    Bonus
    $0
    Other
    $44,040
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $288,145

  • Kevin C Brodar

    GENERAL COUNSEL - TRANSPORTATION DIVISION

    Total calculated
    $323,954
    From this org
    $275,703
    From related orgs
    $0
    Other
    $48,251
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $231,663
    Bonus
    $0
    Other
    $44,040
    Deferred
    $44,541
    Nontaxable benefits
    $3,710
    Filer's total
    $323,954

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

  • 1a · First-class or charter travel
  • 1a · Travel for companions
  • 1a · Discretionary spending account
  • 1a · Housing allowance or residence for personal use
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation survey or study

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

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.

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.

  • SHEET METAL TRANSPORTATION CORP

    C · TRAVEL AGENCY · DC · 100% owned · controlled entity

    Directly controlled by INT'L ASSOCIATION OF SHEET METAL AIR RAIL AND TRANSPORTATION WORKERS

Provenance

Return type
form_990
Tax year
2023
Filed
10 November 2024
IRS schema version
2023v5.1
Source object
202413159349300121

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