Form 990 for tax year 2024
Filed by INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION.
Totals
- Total revenue
- $2,771,065
- Total expenses
- $2,627,362
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $2,440,507
- Investment income
- $21,942
- Other revenue
- $308,616
- Total assets, end of year
- $3,133,101
- Total liabilities, end of year
- $94,512
- Net assets or fund balances, end of year
- $3,038,589
- Program services expenses (Part IX)
- $0
- Management and general expenses
- $0
- Fundraising expenses
- $0
- Program service expenses (Part III)
- not reported
Program services were 0.0% 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.
-
2a · Program service revenue: DUES & ASSESSMENTS
total $2,219,425 · related or exempt $2,219,425
-
2b · Program service revenue: SMW/JATC CONTRIBUTIONS
total $221,082 · related or exempt $221,082
-
3 · Investment income
total $32,371 · excluded $32,371
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6a · Gross rents
real property $125,002
-
6c · Rental income or loss
real property $125,002
-
6d · Net rental income or loss
total $125,002 · excluded $125,002
-
7a · Gross sales of assets other than inventory
other assets -$10,429
-
7c · Gain or loss
other assets -$10,429
-
7d · Net gain or loss
total -$10,429 · related or exempt -$10,429
-
8c · Net income from fundraising events
total $0
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11a · Other revenue: OTHER
total $16,664 · related or exempt $16,664
-
11b · Other revenue: SMWIA SUBSIDY
total $135,439 · related or exempt $135,439
-
11c · Other revenue: Sponsorships
total $21,875 · related or exempt $21,875
-
11d · All other revenue
total $9,636 · related or exempt $9,636
-
11e · Other revenue, total
$183,614
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $6,000
-
5 · Compensation of officers, directors and key employees
total $567,886
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $228,946
-
8 · Pension plan contributions
total $143,107
-
9 · Other employee benefits
total $65,601
-
10 · Payroll taxes
total $53,660
-
11a · Fees: management
total $151,434
-
11b · Fees: legal
total $16,757
-
11c · Fees: accounting
total $16,467
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $0
-
12 · Advertising and promotion
total $218,198
-
13 · Office expenses
total $108,649
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $102,357
-
17 · Travel
total $32,809
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $75,683
-
20 · Interest
total $9,235
-
21 · Payments to affiliates
total $435,625
-
22 · Depreciation, depletion and amortization
total $131,938
-
23 · Insurance
total $64,085
-
24a · Other expenses: Donations
total $114,635
-
24b · Other expenses: Training
total $34,989
-
24c · Other expenses: Printing and Publications
total $22,375
-
24d · Other expenses: Events
total $17,073
-
24e · All other expenses
total $9,853
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
end of year $0
-
2 · Savings and temporary cash investments
beginning of year $886,325 · end of year $843,015
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
end of year $0
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
end of year $0
-
10a · Land, buildings and equipment: cost or other basis
$2,936,057
-
10b · Land, buildings and equipment: accumulated depreciation
$1,390,638
-
10c · Land, buildings and equipment, net
beginning of year $1,632,359 · end of year $1,545,419
-
11 · Investments: publicly traded securities
beginning of year $704,929 · end of year $744,667
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $29,226 · end of year $27,510
-
25 · Other liabilities
beginning of year $314,103 · end of year $67,002
-
27 · Net assets without donor restrictions
beginning of year $2,880,284 · end of year $2,977,907
-
28 · Net assets with donor restrictions
end of year $60,682
Mission and programs · 2024
Mission
To provide a better quality of life for the men, women and their families in the sheet metal industry.
Activities or mission (Part I)
Sheet Metal Labor Union
-
To provide employment referral, collective bargaining and representation for members and facilitate cooperation efforts at establishing workers rights through organizing.
As filed on the 2024 return.
Listed in Part VII
-
Isaiah E Zemke
Bus Manager/FST
- Total calculated
- $174,850
- From this org
- $139,587
- From related orgs
- $0
- Other
- $35,263
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $139,587
- Bonus
- not reported
- Other
- not reported
- Deferred
- $24,509
- Nontaxable benefits
- $10,754
- Filer's total
- $174,850
-
Shawn Smith
Business Rep.
- Total calculated
- $147,637
- From this org
- $116,265
- From related orgs
- $0
- Other
- $31,372
- Hours/week
- 1
-
Charles W Lees
President
- Total calculated
- $121,190
- From this org
- $94,223
- From related orgs
- $0
- Other
- $26,967
- Hours/week
- 1
-
Erick Corona
Trustee
- Total calculated
- $118,675
- From this org
- $91,506
- From related orgs
- $0
- Other
- $27,169
- Hours/week
- 1
-
Justin T Bradshaw
Rec. Secretary
- Total calculated
- $1,763
- From this org
- $1,763
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
John W Reed
Executive Board
- Total calculated
- $1,380
- From this org
- $1,380
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Anthony Milligan
Trustee
- Total calculated
- $1,252
- From this org
- $1,252
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Sarah J Moharter
Executive Board
- Total calculated
- $1,139
- From this org
- $1,139
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Kevin L Hayes
Executive Board
- Total calculated
- $0
- Hours/week
- 1
-
Edgar J Jaime
Executive Board
- Total calculated
- $0
- Hours/week
- 1
-
Richard J Stoltenberg Sr
Executive Board
- Total calculated
- $0
- Hours/week
- 1
-
Joseph J Valdez
Executive Board
- Total calculated
- $0
- Hours/week
- 1
-
Andre Tenorio
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Richard J Stoltenberg Jr
Vice President
- Total calculated
- $0
- Hours/week
- 1
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.
-
SMW Intl Assoc
501(C)5 · DC
Directly controlled by NA
-
SMW JATC
501(C)3 · NM
Directly controlled by NA
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 29 May 2025
- IRS schema version
- 2024v5.1
- Source object
- 202541499349301444
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