Nonprofit · EIN 31-1222567
INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION
Also known as 24 SM
Tax-exempt · DAYTON, OH 45414
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $8,281,565 | $4,825,116 | $3,456,449 | $17,278,596 | $34,395 | $17,244,201 |
| December 31, 2024 | 990 | $7,444,323 | $4,769,209 | $2,675,114 | $13,814,023 | $26,271 | $13,787,752 |
| December 31, 2023 | 990 | $5,513,185 | $5,148,729 | $364,456 | $11,134,329 | $21,691 | $11,112,638 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $7,916,155
- Investment income
- $279,132
- Net gain from sales of assets
- $19,869
- Other revenue
- $86,278
Expenses
- Grants and similar amounts paid
- $12,572
- Benefits paid to members
- $1,257,473
- Compensation of officers, directors and key employees
- $1,774,129
- Other salaries and wages
- $275,699
- Salaries, compensation and benefits (total)
- $2,296,601
- Professional fundraising fees
- $0
- Legal fees
- $31,996
- Accounting fees
- $38,370
- Occupancy
- $73,785
- Depreciation
- $77,895
Balance sheet and other
- Total assets, start of year
- $13,814,023
- Total assets, end of year
- $17,278,596
- Total liabilities, end of year
- $34,395
- Net assets, end of year
- $17,244,201
- Land, buildings and equipment
- $247,614
- Publicly traded securities
- $2,401,378
- Net assets without donor restrictions
- $17,244,201
- Gross receipts
- $8,301,596
- Employees
- 43
- Year formed
- 1987
- State of legal domicile
- OH
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 |
|---|---|---|---|---|
| JEFFREY HUNLEY | FINANCIAL SE Trustee or director | 45 | $112,919 | $81,067 |
| JEFFREY ROWE | BUSINESS AGE Trustee or director | 40 | $101,042 | $74,038 |
| JOSH WILLIAMS | BUSINESS AGE Trustee or director | 40 | $100,482 | $74,213 |
| SCOTT HILL | BUSINESS AGE Trustee or director | 40 | $96,004 | $73,452 |
| NICK COLLINI | BUSINESS AGE Trustee or director | 40 | $92,328 | $66,856 |
| JEFFREY M MUELLER | BUSINESS AGE Trustee or director | 40 | $91,558 | $66,725 |
| BRAWNY WELCH | BUSINESS AGE Trustee or director | 40 | $88,802 | $68,319 |
| DEAN LACEY | BUSINESS AGE Trustee or director | 40 | $86,976 | $68,008 |
| WILLIAM LOCKHART | BUSINESS AGE Trustee or director | 40 | $99,912 | $49,508 |
| RONNIE SHOEMAKER | BUSINESS AGE Trustee or director | 40 | $82,236 | $61,568 |
| JEDIDIAH DAVIS | BUSINESS AGE Trustee or director | 40 | $27,444 | $21,903 |
| COLE CHANEY | BUSINESS AGE Trustee or director | 40 | $21,100 | $16,462 |
| RODNEY A FRENCH | FINANCIAL SE Trustee or director | 45 | $21,937 | $14,227 |
| JERRY TAYLOR | EXECUTIVE BO Trustee or director | 1 | $2,157 | $0 |
| MICHAEL COLE | EXECUTIVE BO Trustee or director | 1 | $1,529 | $0 |
9 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TJ PAIGE | TRUSTEE Trustee or director | 1 | $1,529 |
| TREVOR SUTERMASTER | PRESIDENT Trustee or director | 1 | $1,529 |
| SAMUEL BLAKELEY | EXECUTIVE BO Trustee or director | 1 | $1,505 |
| EUGENE RECTOR | TRUSTEE Trustee or director | 1 | $1,501 |
| DAVID RITCHIE | VICE PRESIDE Officer | 1 | $1,501 |
| TODD HEDRICK | RECORDING SE Officer | 1 | $1,447 |
| RICHARD BAILEY | EXECUTIVE BO Trustee or director | 1 | $1,375 |
| JOSHUA DANIELS | TRUSTEE Trustee or director | 1 | $700 |
| ROBERT CAMPBELL | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 22 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RODNEY A FRENCH | FINANCIAL SE Trustee or director | 45 | $110,217 | $79,198 |
| JEFFREY HUNLEY | BUSINESS AGE Trustee or director | 40 | $98,070 | $71,637 |
| JEFFREY ROWE | BUSINESS AGE Trustee or director | 40 | $96,470 | $71,365 |
| JOSH WILLIAMS | BUSINESS AGE Trustee or director | 40 | $94,100 | $70,962 |
| SCOTT HILL | BUSINESS AGE Trustee or director | 40 | $91,152 | $70,461 |
| JEFFREY M MUELLER | BUSINESS AGE Trustee or director | 40 | $89,298 | $64,107 |
| NICK COLLINI | BUSINESS AGE Trustee or director | 40 | $88,787 | $64,021 |
| BRAWNY WELCH | BUSINESS AGE Trustee or director | 40 | $84,397 | $65,497 |
| DEAN LACEY | BUSINESS AGE Trustee or director | 40 | $84,111 | $65,448 |
| COLE CHANEY | BUSINESS AGE Trustee or director | 40 | $83,407 | $65,328 |
| WILLIAM LOCKHART | BUSINESS AGE Trustee or director | 40 | $95,060 | $47,224 |
| TREVOR SUTERMASTER | PRESIDENT Trustee or director | 1 | $2,654 | $0 |
| RICHARD BAILEY | EXECUTIVE BO Trustee or director | 1 | $1,100 | $0 |
| SAMUEL BLAKELEY | EXECUTIVE BO Trustee or director | 1 | $1,100 | $0 |
| MICHAEL COLE | EXECUTIVE BO Trustee or director | 1 | $1,100 | $0 |
| JOSHUA DANIELS | TRUSTEE Trustee or director | 1 | $1,100 | $0 |
| TJ PAIGE | TRUSTEE Trustee or director | 1 | $1,100 | $0 |
| EUGENE RECTOR | TRUSTEE Trustee or director | 1 | $1,100 | $0 |
| JERRY TAYLOR | EXECUTIVE BO Trustee or director | 1 | $1,100 | $0 |
| TODD HEDRICK | RECORDING SE Officer | 1 | $1,100 | $0 |
| DAVID RITCHIE | VICE PRESIDE Officer | 1 | $1,100 | $0 |
| ROBERT CAMPBELL | TRUSTEE Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 21 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RODNEY A FRENCH | FINANCIAL SE Trustee or director | 45 | $101,385 | $59,288 |
| JOSH WILLIAMS | BUSINESS AGE Trustee or director | 40 | $88,005 | $53,818 |
| JEFFREY HUNLEY | BUSINESS AGE Trustee or director | 40 | $87,645 | $53,818 |
| JEFFREY ROWE | BUSINESS AGE Trustee or director | 40 | $86,615 | $53,818 |
| JEFFREY M MUELLER | BUSINESS AGE Trustee or director | 40 | $84,154 | $47,187 |
| DEAN LACEY | BUSINESS AGE Trustee or director | 40 | $78,278 | $50,257 |
| SCOTT HILL | BUSINESS AGE Trustee or director | 40 | $74,108 | $46,586 |
| BRAWNY WELCH | BUSINESS AGE Former | 40 | $72,044 | $46,438 |
| WILLIAM LOCKHART | BUSINESS AGE Trustee or director | 40 | $87,355 | $30,246 |
| BRIAN JEWETT | BUSINESS AGE Former | 40 | $49,830 | $31,354 |
| MARK HAMANT | BUSINESS AGE Former | 40 | $47,945 | $25,021 |
| RICHARD T PERDUE | BUSINESS AGE Former | 40 | $46,715 | $24,923 |
| NICK COLLINI | BUSINESS AGE Trustee or director | 40 | $40,973 | $22,166 |
| COLE CHANEY | BUSINESS AGE Trustee or director | 40 | $37,250 | $25,334 |
| MICHAEL COLE | EXECUTIVE BO Trustee or director | 1 | $2,354 | $0 |
| TREVOR SUTERMASTER | PRESIDENT Trustee or director | 1 | $1,268 | $0 |
| JOSHUA DANIELS | TRUSTEE Trustee or director | 1 | $1,242 | $0 |
| TODD HEDRICK | RECORDING SE Officer | 1 | $1,201 | $0 |
| ROBERT CAMPBELL | TRUSTEE Trustee or director | 1 | $1,154 | $0 |
| SAMUEL BLAKELEY | EXECUTIVE BO Trustee or director | 1 | $1,000 | $0 |
| DAVID RITCHIE | VICE PRESIDE Officer | 1 | $1,000 | $0 |
Address and contacts
- Address (IRS master file)
- 6550 POE AVE, DAYTON, OH 45414-2527
- In care of
- % RODNEY FRENCH
- Principal officer (990 for 2025)
- JEFFREY HUNLEY, 6550 POE AVENUE, DAYTON, OH 45414
- Signed the 990
- JEFFREY HUNLEY, FINANCIAL SECRETARY
- Phone
- (937) 277-9303
- Website
- SMW24.ORG
- Return prepared by
- KELLEY GALLOWAY SMITH GOOLSBY PSC
Mission
TO CONDUCT COLLECTIVE BARGAINING AND PROMOTE EMPLOYMENT OPPORTUNITIES FOR MEMBERS OF LOCAL UNION NO. 24.
Program accomplishments
- TO CONDUCT COLLECTIVE BARGAINING AND PROMOTE EMPLOYMENT OPPORTUNITIES FOR MEMBERS OF LOCAL UNION NO. 24.
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
- 31-1222567
- 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)
- $17,278,596
- Income (IRS master file)
- $8,301,596
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $8,281,565 | $4,825,116 | $17,278,596 | XML |
| 990 | December 2024 | $7,444,323 | $4,769,209 | $13,814,023 | XML |
| 990 | December 2023 | $5,513,185 | $5,148,729 | $11,134,329 | XML |
| 990 | December 2022 | $5,573,697 | $4,645,363 | $10,766,318 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 31-1222567).
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 31-1222567.
- 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 JEFFREY HUNLEY.
- 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 24 people; 23 received compensation from the organization, the highest $112,919 (JEFFREY HUNLEY, FINANCIAL SE).
- 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 $8,281,565, expenses of $4,825,116 and total assets of $17,278,596 at year end.
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