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Nonprofit · EIN 38-1430703

INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION

Also known as 292 SM

Tax-exempt · TROY, MI 48083

Financials

$1.6M$1.4M2023$1.5M$1.4M2024
Revenue Expenses · by fiscal year end
Financials of INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$1,531,245$1,448,093$83,152$1,949,497$81,745$1,867,752
December 31, 2023990$1,555,308$1,352,055$203,253$1,893,746$112,302$1,781,444
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$1,444,953
Investment income
$68,070
Other revenue
$18,222

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$27,769
Compensation of officers, directors and key employees
$762,997
Other salaries and wages
$104,911
Salaries, compensation and benefits (total)
$1,036,769
Professional fundraising fees
$0
Legal fees
$2,394
Accounting fees
$624
Occupancy
$20,679
Travel
$44,127
Depreciation
$27,863
Program services (functional)
$1,318,260
Management and general (functional)
$129,833

Balance sheet and other

Total assets, start of year
$1,893,746
Total assets, end of year
$1,949,497
Total liabilities, end of year
$81,745
Net assets, end of year
$1,867,752
Land, buildings and equipment
$19,382
Net assets without donor restrictions
$1,867,752
Gross receipts
$1,531,245
Employees
22
Year formed
1942
State of legal domicile
MI

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, 2024, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
Paul GualdoniBusiness Manager
Officer
40$175,019$96,594
Antonio SilvestriBus RepPresident
Officer
40$166,527$95,980
Robert W WenzellJAC Trustee
Officer
40$112,206$85,109
David PistottiExecutive Board
Officer
1$5,786$61
Charles R GarryRecording Secretary
Officer
1$5,018$0
Jason CsurgoVice President
Officer
1$2,812$0
W Leon WeathersExecutive Board
Officer
1$2,722$0
Lloyd H McMillonExecutive Board
Officer
1$2,632$0
Frank L LewandowskiExecutive Board
Officer
1$2,213$0
Anthony SmileyExecutive Board
Officer
1$2,122$0
Aaron D McKeehanSteward
Officer
1$2,122$0
Quintin S TurnerUnion Trustee
Officer
1$2,036$61
Austin OlsonWarden & Conductor
Officer
1$2,036$0
Dennis P LauUnion Trustee
Officer
1$1,678$0
Steven W AlceniusSteward
Officer
1$1,415$0
2 more people on this return
NameTitleHours / weekCompensation
James L SamsSteward
Officer
1$436
Peter PriebeCharity Committee
Officer
1$90
990 for the year ended December 31, 2023: 22 people
NameTitleHours / weekCompensationOther / benefits
Paul GualdoniBusiness Manager
Officer
40$164,030$91,531
Robert W WenzellJAC Trustee
Officer
40$103,815$81,440
Anthony LaForrestPresident
Officer
40$80,086$47,524
Antonio SilvestriBus RepPresident
Officer
40$80,930$43,564
Charles R GarryRecording Secretary
Officer
1$4,896$0
David PistottiExecutive Board
Officer
1$4,785$0
Jason CsurgoVice President
Officer
1$2,547$0
Lloyd H McMillonExecutive Board
Officer
1$2,547$0
W Leon WeathersExecutive Board
Officer
1$2,414$0
Frank L LewandowskiExecutive Board
Officer
1$2,036$0
Quintin S TurnerUnion Trustee
Officer
1$1,777$0
Dennis P LauUnion Trustee
Officer
1$1,611$0
Aaron D McKeehanSteward
Officer
1$1,449$0
James L SamsSteward
Officer
1$1,013$0
Kenneth E DelargeyExecutive Board
Officer
1$917$0
Anthony SmileyExecutive Board
Officer
1$864$0
Austin OlsonWarden & Conductor
Officer
1$778$0
Jeff MacDougallSteward
Officer
1$747$0
Brandon WhippleUnion Trustee
Officer
1$415$0
Anthony ConradSteward
Officer
1$415$0
Steven W AlceniusSteward
Officer
1$173$0
Peter PriebeCharity Committee
Officer
1$86$0

Address and contacts

Address (IRS master file)
64 PARK DR, TROY, MI 48083-2723
In care of
% PAUL GUALDONI
Signed the 990
PAUL GUALDONI, Business Manager
Phone
(248) 589-2502
Return prepared by
Benda Grace Stulz & Company PC

Mission

To negotiate contracts with employers for members of the Local Union.

990 for the year ended December 31, 2024

Program accomplishments

  • To represent members of Local 292 under conditions of the collective bargaining agreement.
    Expenses $1,318,260

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
38-1430703
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)
$1,949,497
Income (IRS master file)
$1,531,245

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$1,531,245$1,448,093$1,949,497XML
990December 2023$1,555,308$1,352,055$1,893,746XML
990December 2022$1,243,158$1,256,964$1,584,881IRS
990December 2021–––IRS
990December 2020–––IRS
990December 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 38-1430703).

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 38-1430703.
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 2025 (the year ending December 31, 2025) is due May 15, 2026. 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 2024.
Who are the officers and directors of INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION?
The 990 for the year ended December 31, 2024 lists 17 people; 17 received compensation from the organization, the highest $175,019 (Paul Gualdoni, Business Manager).
How much revenue does INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION have?
On its 990 for the year ended December 31, 2024 it reported revenue of $1,531,245, expenses of $1,448,093 and total assets of $1,949,497 at year end.

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