Nonprofit · EIN 16-6053329
INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION
Also known as 46 SM
Tax-exempt · ROCHESTER, NY 14624
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,755,046 | $2,537,984 | $217,062 | $3,994,450 | $117,433 | $3,877,017 |
| December 31, 2024 | 990 | $2,458,054 | $2,282,529 | $175,525 | $3,759,382 | $104,443 | $3,654,939 |
| December 31, 2023 | 990 | $2,427,714 | $2,431,151 | -$3,437 | $3,691,664 | $227,552 | $3,464,112 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $2,134,729
- Investment income
- $169,960
- Net gain from sales of assets
- $55,455
- Other revenue
- $450,357
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $654,279
- Other salaries and wages
- $338,780
- Salaries, compensation and benefits (total)
- $1,173,446
- Professional fundraising fees
- $0
- Legal fees
- $2,664
- Accounting fees
- $29,758
- Occupancy
- $75,000
- Travel
- $85,893
- Depreciation
- $30,726
Balance sheet and other
- Total assets, start of year
- $3,759,382
- Total assets, end of year
- $3,994,450
- Total liabilities, end of year
- $117,433
- Net assets, end of year
- $3,877,017
- Land, buildings and equipment
- $119,548
- Publicly traded securities
- $1,405,487
- Net assets without donor restrictions
- $3,877,017
- Gross receipts
- $3,448,968
- Employees
- 8
- Volunteers
- 0
- Year formed
- 1899
- State of legal domicile
- NY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ANTHONY VALENTI JR | BUSINESS MANAGER Trustee or director, Officer | 40 | $168,575 | $118,884 |
| JONATHAN R PERNA | BUSINESS AGENT Trustee or director, Officer | 40 | $144,767 | $112,913 |
| TROY R MILNE | BUSINESS MANAGER UNTIL 12/ Officer | 40 | $13,212 | $2,686 |
| TIMOTHY P VENTRESS | PRESIDENT AS OF 7/2025 Trustee or director, Officer | 2 | $0 | $0 |
| KYLE J KLIEM | REC SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| SCOTT BAKER JR | EXECUTIVE BOARD Trustee or director | 2 | $0 | $0 |
| MICHAEL C MCARDLE | EXECUTIVE BOARD Trustee or director | 2 | $0 | $0 |
| DANIEL P MOYNIHAN | UNION TRUSTEE Trustee or director | 2 | $0 | $0 |
| JOSHUA D SOLT | VICE PRESIDENT AS OF 7/25 Trustee or director, Officer | 2 | $0 | $0 |
| JOSEPH R MATTOS | UNION TRUSTEE Trustee or director | 2 | $0 | $0 |
| ADAM B SMITH | UNION TRUSTEE Trustee or director | 2 | $0 | $0 |
| KEVIN R KUELLING | EXECUTIVE BOARD AS OF 7/25 Trustee or director | 2 | $0 | $0 |
| JOSHUA D SOLT | PRESIDENT UNTIL 7/25 Trustee or director, Officer | 2 | $0 | $0 |
| TIMOTHY P VENTRESS | VICE PRESIDENT UNTIL 7/25 Trustee or director, Officer | 2 | $0 | $0 |
| ANTHONY VALENTI JR | FINANCIAL SECRETARY Officer | 2 | $0 | $0 |
990 for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TROY R MILNE | BUSINESS MANAGER UNTIL 12/31/2024 Officer | 40 | $145,033 | $117,135 |
| ANTHONY VALENTI JR | BUSINESS AGENT UNTIL 12/31/2024 Trustee or director, Officer | 40 | $132,577 | $114,444 |
| JOSHUA D SOLT | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| KYLE J KLIEM | REC SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| SCOTT BAKER JR | EXECUTIVE BOARD Trustee or director | 2 | $0 | $0 |
| MIKE MCARDLE | EXECUTIVE BOARD Trustee or director | 2 | $0 | $0 |
| JOSEPH P MARRON | UNION TRUSTEE Trustee or director | 2 | $0 | $0 |
| DANIEL P MOYNIHAN | UNION TRUSTEE Trustee or director | 2 | $0 | $0 |
| PATRICK R ZORN | UNION TRUSTEE Trustee or director | 2 | $0 | $0 |
| TIMOTHY P VENTRESS | VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| BRYON C POWELL | EXECUTIVE BOARD Trustee or director | 2 | $0 | $0 |
| JOSEPH R MATTOS | UNION TRUSTEE Trustee or director | 2 | $0 | $0 |
| ADAM B SMITH | UNION TRUSTEE Trustee or director | 2 | $0 | $0 |
| TROY R MILNE | FINANCIAL SECRETARY UNTIL 12/31/2024 Officer | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TROY R MILNE | BUSINESS MANAGER Officer | 40 | $139,118 | $115,730 |
| ANTHONY VALENTI JR | BUSINESS AGENT Trustee or director, Officer | 40 | $120,274 | $107,052 |
| JOSHUA D SOLT | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| KYLE J KLIEM | REC SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| SCOTT BAKER JR | EXECUTIVE BOARD Trustee or director | 2 | $0 | $0 |
| MIKE MCARDLE | EXECUTIVE BOARD Trustee or director | 2 | $0 | $0 |
| JOSEPH MARRON | UNION TRUSTEE Trustee or director | 2 | $0 | $0 |
| DANIEL P MOYNIHAN | UNION TRUSTEE Trustee or director | 2 | $0 | $0 |
| PATRICK R ZORN | UNION TRUSTEE Trustee or director | 2 | $0 | $0 |
| TIMOTHY P VENTRESS | VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| BRYON C POWELL | EXECUTIVE BOARD Trustee or director | 2 | $0 | $0 |
| TROY R MILNE | FINANCIAL SECRETARY Officer | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 244 PAUL ROAD, ROCHESTER, NY 14624-4992
- In care of
- % TROY R MILNE
- Principal officer (990 for 2025)
- ANTHONY VALENTI JR, 244 PAUL ROAD, ROCHESTER, NY 14624
- Signed the 990
- ANTHONY VALENTI JR, BUSINESS MANAGER
- Phone
- (585) 254-9151
- Website
- WWW.SMW46.COM
- Return prepared by
- BONADIO & CO LLP
Mission
TO ENFORCE AND NEGOTIATE COLLECTIVE BARGAINING AGREEMENTS FOR MEMBERS AND ADMINISTER ALL LOCAL UNION OPERATIONS.
Program accomplishments
- ENFORCED AND NEGOTIATED COLLECTIVE BARGAINING AGREEMENTS FOR MEMBERS AND ADMINISTERED ALL LOCAL UNION OPERATIONS.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 16-6053329
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J40)
- Assets (IRS master file)
- $3,994,450
- Income (IRS master file)
- $3,448,968
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,755,046 | $2,537,984 | $3,994,450 | XML |
| 990 | December 2024 | $2,458,054 | $2,282,529 | $3,759,382 | XML |
| 990 | December 2023 | $2,427,714 | $2,431,151 | $3,691,664 | XML |
| 990 | December 2022 | $2,190,390 | $2,110,512 | $3,470,959 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 16-6053329).
Questions about INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION
- What is the EIN of INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION?
- The employer identification number (EIN) of INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION is 16-6053329.
- Is INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 2015.
- Are donations to INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION?
- The 990 for the year ended December 31, 2025 names ANTHONY VALENTI JR.
- Who are the officers and directors of INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION?
- The 990 for the year ended December 31, 2025 lists 15 people; 3 received compensation from the organization, the highest $168,575 (ANTHONY VALENTI JR, BUSINESS MANAGER).
- How much revenue does INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,755,046, expenses of $2,537,984 and total assets of $3,994,450 at year end.
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