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Nonprofit · EIN 42-0519620

INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION

Also known as 263 SM

Tax-exempt · CEDAR RAPIDS, IA 52404

Financials

$1.1M$999K2023$1.1M$1M2024$1.2M$1.1M2025
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, 2025990$1,172,570$1,099,883$72,687$1,725,507$49,020$1,676,487
December 31, 2024990$1,133,081$1,019,662$113,419$1,674,321$70,521$1,603,800
December 31, 2023990$1,070,725$999,412$71,313$1,557,043$66,662$1,490,381
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$1,119,588
Membership dues
$1,044,760
Program service revenue
$0
Investment income
$50,199
Net gain from sales of assets
$7,617
Other revenue
$2,783

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$169,490
Compensation of officers, directors and key employees
$257,757
Other salaries and wages
$53,543
Salaries, compensation and benefits (total)
$384,743
Professional fundraising fees
$0
Accounting fees
$27,223
Occupancy
$12,731
Travel
$12,739
Depreciation
$20,919

Balance sheet and other

Total assets, start of year
$1,674,321
Total assets, end of year
$1,725,507
Total liabilities, end of year
$49,020
Net assets, end of year
$1,676,487
Land, buildings and equipment
$63,005
Gross receipts
$1,172,570
Employees
9
Year formed
1902
State of legal domicile
IA

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.

NameTitleHours / weekCompensation
RUSSELL R JAEGERBusiness Agent
Officer
48$114,234
KYLE DETERMANE Board
Officer
40$95,195
JASON FREEMANRecording Secretary
Officer
1$10,246
CHRIS HALLVice President
Officer
1$8,549
JEREMIAH KENNYE Board
Officer
1$8,549
TODD VLASEKE Board
Officer
1$8,549
KYLE HORAKE Board
Officer
1$8,549
MATT MUTERTPresident
Officer
5$3,886
990 for the year ended December 31, 2024: 13 people
NameTitleHours / weekCompensation
Russell JaegerB/A
Officer
48$108,671
Kyle DetermanCoordinator/Warden
Officer
40$90,559
Chris HallVice President
Officer
1$3,292
Jeremy KennyE Board
Officer
1$2,272
Matt MutertPresident
Officer
5$2,272
Jason FreemanRecording Sec
Officer
1$1,532
Todd VlasekE Board
Officer
1$1,149
Kyle HorakE Board
Officer
1$1,149
Duane HouserE Board
Officer
1$1,122
Mike McCulloughE Board
Officer
1$1,122
Larry HarneyTrustee
Officer
1$0
Duane YockTrustee
Officer
1$0
Austin SherwoodTrustee
Officer
1$0
990 for the year ended December 31, 2023: 11 people
NameTitleHours / weekCompensation
Russell JaegerB/A
Officer
48$105,130
Kyle DetermanCoordinator/Warden
Officer
40$87,608
Duane HouserE Board
Officer
1$2,244
Chris HallVice President
Officer
1$2,244
Mike McCulloughE Board
Officer
1$2,243
Jeremiah KennyE Board
Officer
1$2,243
Josh JensenPresident
Officer
5$1,122
Matt MutertPresident
Officer
5$561
Larry HarneyTurstee
Officer
1$0
Todd VlasekTrustee
Officer
1$0
Duane YockTrustee
Officer
1$0

Address and contacts

Address (IRS master file)
1211 WILEY BLVD SW, CEDAR RAPIDS, IA 52404-1320
In care of
% RUSSELL R JAEGER
Principal officer (990 for 2025)
Russell R Jaeger, 1211 Wiley Blvd SW, Cedar Rapids, IA 52404
Signed the 990
RUSSELL R JAEGER, Business Agent
Phone
(319) 396-8045
Return prepared by
Novey Tax & Accounting Service

Mission

Labor union

990 for the year ended December 31, 2025

Program accomplishments

  • None

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, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
42-0519620
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)
$1,725,507
Income (IRS master file)
$1,172,570

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,172,570$1,099,883$1,725,507XML
990December 2024$1,133,081$1,019,662$1,674,321IRS
990December 2023$1,070,725$999,412$1,557,043XML
990December 2022$896,902$933,252$1,474,150IRS
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 42-0519620).

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 42-0519620.
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 Russell R Jaeger.
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 8 people; 8 received compensation from the organization, the highest $114,234 (RUSSELL R JAEGER, Business Agent).
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 $1,172,570, expenses of $1,099,883 and total assets of $1,725,507 at year end.

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