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Nonprofit · EIN 38-1720794

INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION

Also known as 80 SM

Tax-exempt · SOUTHFIELD, MI 48076

Financials

$7.2M$5.3M2023$8M$5.6M2024
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$8,017,370$5,634,350$2,383,020$16,060,905$3,777$16,057,128
December 31, 2023990$7,233,563$5,286,924$1,946,639$13,654,966$4,183$13,650,783
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$7,327,717
Membership dues
$7,327,717
Program service revenue
$181,925
Investment income
$473,308
Net gain from sales of assets
$67
Net income from fundraising events
$34,420
Other revenue
$34,420

Expenses

Grants and similar amounts paid
$13,179
Benefits paid to members
$311,454
Compensation of officers, directors and key employees
$937,191
Other salaries and wages
$200,413
Salaries, compensation and benefits (total)
$1,833,746
Professional fundraising fees
$0
Legal fees
$2,304
Accounting fees
$19,325
Occupancy
$103,600
Depreciation
$5,902
Program services (functional)
$5,601,309
Fundraising (functional)
$33,041

Balance sheet and other

Total assets, start of year
$13,654,966
Total assets, end of year
$16,060,905
Total liabilities, end of year
$3,777
Net assets, end of year
$16,057,128
Land, buildings and equipment
$30,882
Publicly traded securities
$4,269,361
Net assets without donor restrictions
$16,057,128
Gross unrelated business income
$34,420
Gross receipts
$8,037,370
Employees
9
Volunteers
0
Year formed
1964
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 / weekCompensation
TIM MULLIGANBUSINESS MANAGER/FINANCIAL SECRETARY
Officer, Highest-paid employee
40$173,380
ERIC MCPHERSONBUSINESS AGENT
Officer, Highest-paid employee
40$154,237
DAVID HARTSUCKORGANIZER
Trustee or director, Highest-paid employee
40$153,256
SCOTT LEWISBUSINESS AGENT
Officer, Highest-paid employee
40$152,513
JASON GRUNENWALDBUSINESS AGENT
Officer, Highest-paid employee
40$152,399
FRANK LIVINGSTONBUSINESS AGENT
Officer, Highest-paid employee
40$151,406
JOE BRICKPRESIDENT
Officer
1$3,208
TOM DROSTRECORDING SECRETARY
Trustee or director
1$3,159
JASON CONSTANTINEEXECUTIVE BOARD
Trustee or director
1$1,405
JASON LANEEXECUTIVE BOARD
Trustee or director
1$1,282
THOMAS BROWNEXECUTIVE BOARD
Trustee or director
1$1,282
DAVID ANGELOEXECUTIVE BOARD
Trustee or director
1$1,197
AARON GRIFFINVICE-PRESIDENT
Officer
1$1,173
JESSICA ZARNAEXECUTIVE BOARD
Trustee or director
1$1,041
CHRIS PELTIERWARDEN
Officer
1$1,001
4 more people on this return
NameTitleHours / weekCompensation
SHAUN ALLENCONDUCTOR
Officer
1$918
DAVID GERMAINTRUSTEE
Trustee or director
1$335
TONY STOCKERTRUSTEE
Trustee or director
1$335
ED ZABIKTRUSTEE
Trustee or director
1$253
990 for the year ended December 31, 2023: 21 people
NameTitleHours / weekCompensation
TIM MULLIGANBUSINESS MANAGER/FINANCIAL SECRETARY
Officer, Highest-paid employee
40$162,124
DAVID HARTSUCKORGANIZER
Trustee or director, Highest-paid employee
40$144,612
JASON GRUNENWALDBUSINESS AGENT
Officer, Highest-paid employee
40$142,901
ERIC MCPHERSONBUSINESS AGENT
Officer, Highest-paid employee
40$142,353
NORRIS HERNDONBUSINESS AGENT
Trustee or director
40$76,214
FRANK LIVINGSTONBUSINESS AGENT
Officer
40$71,572
SCOTT LEWISBUSINESS AGENT
Trustee or director, Officer
40$70,438
BRYAN MCCONNELLBUSINESS AGENT
Trustee or director
40$69,775
TOM DROSTRECORDING SECRETARY
Trustee or director
1$2,918
JOE BRICKPRESIDENT
Officer
1$1,864
JASON CONSTANTINEEXECUTIVE BOARD
Trustee or director
1$1,479
THOMAS BROWNEXECUTIVE BOARD
Trustee or director
1$1,315
CHRIS PELTIERWARDEN
Officer
1$830
ED ZABIKTRUSTEE
Trustee or director
1$656
TONY STOCKERTRUSTEE
Trustee or director
1$656
DAVID ANGELOEXECUTIVE BOARD
Trustee or director
1$0
JASON LANEEXECUTIVE BOARD
Trustee or director
1$0
DAVID GERMAINTRUSTEE
Trustee or director
1$0
JESSICA ZARNAEXECUTIVE BOARD
Trustee or director
1$0
SHAUN ALLENCONDUCTOR
Officer
1$0
AARON GRIFFINVICE-PRESIDENT
Officer
1$0

Address and contacts

Address (IRS master file)
17100 W 12 MILE RD FL 2, SOUTHFIELD, MI 48076-2115
In care of
% TIMOTHY MULLIGAN
Principal officer (990 for 2024)
TIMOTHY MULLIGAN, 17100 TWELVE MILE ROAD, SOUTHFIELD, MI 48076
Signed the 990
Timothy Mulligan, Bus Mgr/Fin Sec
Phone
(248) 557-7575
Return prepared by
WALTER BOESKY & ASSOCIATES PC

Mission

COLLECTIVE BARGAINING ON BEHALF OF MEMBERS OF SHEET METAL WORKERS LOCAL #80.

990 for the year ended December 31, 2024

Program accomplishments

  • PROTECT AND ENHANCE THE STANDARDS OF THE SHEET METAL CRAFT; UPGRADE THE SKILLS OF JOURNEYMEN MEMBERS TO MEET THE REQUIREMENTS OF CHANGING TECHNOLOGY AND MATERIALS; AND ASSIST OTHER ORGANIZATIONS FOR APPROXIMATELY 1,937 MEMBERS.
    Expenses $5,601,309

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
38-1720794
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)
$16,060,905
Income (IRS master file)
$8,037,370

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$8,017,370$5,634,350$16,060,905XML
990December 2023$7,233,563$5,286,924$13,654,966XML
990December 2022$6,037,522$5,320,867$11,690,773IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––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 38-1720794).

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 38-1720794.
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 is the principal officer of INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION?
The 990 for the year ended December 31, 2024 names TIMOTHY MULLIGAN.
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 19 people; 19 received compensation from the organization, the highest $173,380 (TIM MULLIGAN, BUSINESS MANAGER/FINANCIAL SECRETARY).
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 $8,017,370, expenses of $5,634,350 and total assets of $16,060,905 at year end.

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