Nonprofit · EIN 47-6000041
INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION
Also known as 305 TD
Tax-exempt · EAGLE, NE 68347
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $186,080 | $217,315 | -$31,235 | $107,495 | $0 | $107,495 |
| December 31, 2024 | 990 | $203,598 | $189,696 | $13,902 | $138,730 | $0 | $138,730 |
| December 31, 2023 | 990 | $218,104 | $182,231 | $35,873 | $124,828 | $0 | $124,828 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Membership dues
- $182,456
- Program service revenue
- $0
- Investment income
- $469
- Other revenue
- $3,155
Expenses
- Grants and similar amounts paid
- $4,100
- Compensation of officers, directors and key employees
- $173,292
- Salaries, compensation and benefits (total)
- $209,187
- Occupancy
- $660
- Other expenses
- $3,368
Balance sheet and other
- Total assets, start of year
- $138,730
- Total assets, end of year
- $107,495
- Total liabilities, end of year
- $0
- Net assets, end of year
- $107,495
- Cash, savings and investments
- $107,495
- Gross receipts
- $186,080
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SPENCER R DOYLE | LOCAL CHAIRPERSON | 58 | $34,428 |
| JESSE G JUNKER | LOCAL CHAIRPERSON | 20 | $34,027 |
| SCOTT D KNOWLES | LOCAL CHAIRPERSON | 20 | $33,084 |
| MCLAIN J DORSEY | SECRETARY/TREASURER | 30 | $30,038 |
| KELLY MACKE | LOCAL CHAIRPERSON | 20 | $12,462 |
| DAVID N MCCOY | LOCAL CHAIRPERSON | 20 | $10,006 |
| JOSHUA J HORN | PRESIDENT | 15 | $9,226 |
| REX A ADAMS | SAFETY AND LEGISLATIVE REP | 10 | $3,779 |
| RYAN TURNER | VICE LOCAL CHAIRPERSON | 4 | $1,964 |
| SHAWN L MAGNUSSEN | VICE PRESIDENT | 4 | $1,785 |
| TIM J BOLTON | VICE LOCAL CHAIRPERSON | 2 | $1,309 |
| BRYAN M STUHR | TRUSTEE AND VICE LOCAL CHAIRPERSON | 2 | $1,184 |
| TAYLOR BOURNE | TRUSTEE AND LCA SECRETARY | 2 | $0 |
| TROY D BOWEN | TRUSTEE | 2 | $0 |
| BRYAN W COLE | VICE LOCAL CHAIRPERSON | 2 | $0 |
12 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVEN D DELANCEY | LCA SECRETARY | 2 | $0 |
| ANDREW J FOUST | ALTERNATE DELEGATE | 2 | $0 |
| MARK G GOING | LCA SECRETARY | 2 | $0 |
| QUINCY A HUBBARD | VICE LOCAL CHAIRPERSON | 2 | $0 |
| MICHELLE R LARSEN | LCA SECRETARY | 2 | $0 |
| DUSTIN B LAWRENCE | LCA SECRETARY | 2 | $0 |
| JONATHAN J LOBMEYER | VICE LOCAL CHAIRPERSON | 2 | $0 |
| DANIEL F PETERSON | VICE LOCAL CHAIRPERSON | 2 | $0 |
| COLBY R SLAYMAKER | VICE LOCAL CHAIRPERSON | 2 | $0 |
| MITCHELL C STUHR | LOCAL CHAIRPERSON | 2 | $0 |
| JAMES R TESSIER | VICE LOCAL CHAIRPERSON | 2 | $0 |
| BENJAMIN L WRIGHT | ASSISTANT LEGISLATIVE REP | 2 | $0 |
990 for the year ended December 31, 2024: 27 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SPENCER R DOYLE | LOCAL CHAIRPERSON Officer | 58 | $42,818 | $0 |
| MCLAIN J DORSEY | SECRETARY/TREASURER Officer | 30 | $29,309 | $3,262 |
| SCOTT D KNOWLES | LOCAL CHAIRPERSON Officer | 20 | $18,864 | $0 |
| JESSE G JUNKER | LOCAL CHAIRPERSON Officer | 20 | $16,612 | $0 |
| DAVID N MCCOY | LOCAL CHAIRPERSON Officer | 20 | $11,740 | $0 |
| KELLY MACKE | LOCAL CHAIRPERSON Officer | 20 | $9,586 | $0 |
| JOSHUA J HORN | PRESIDENT Officer | 15 | $9,351 | $18 |
| REX A ADAMS | SAFETY AND LEGISLATIVE REP Officer | 10 | $4,196 | $0 |
| RYAN TURNER | VICE LOCAL CHAIRPERSON Officer | 4 | $3,051 | $0 |
| SHAWN L MAGNUSSEN | VICE PRESIDENT Officer | 4 | $1,838 | $31 |
| BRYAN W COLE | VICE LOCAL CHAIRPERSON Officer | 2 | $779 | $0 |
| BRYAN M STUHR | TRUSTEE AND VICE LOCAL CHAIRPERSON Officer | 4 | $746 | $3 |
| TIM J BOLTON | VICE LOCAL CHAIRPERSON Officer | 2 | $0 | $0 |
| TAYLOR BOURNE | TRUSTEE AND LCA SECRETARY Officer | 2 | $0 | $0 |
| TROY D BOWEN | TRUSTEE Officer | 2 | $0 | $0 |
| STEVEN D DELANCEY | LCA SECRETARY Officer | 2 | $0 | $0 |
| ANDREW J FOUST | ALTERNATE DELEGATE Officer | 2 | $0 | $0 |
| MARK G GOING | LCA SECRETARY Officer | 2 | $0 | $0 |
| QUINCY A HUBBARD | VICE LOCAL CHAIRPERSON Officer | 2 | $0 | $0 |
| MICHELLE R LARSEN | LCA SECRETARY Officer | 2 | $0 | $0 |
| DUSTIN B LAWRENCE | LCA SECRETARY Officer | 2 | $0 | $0 |
| JONATHAN J LOBMEYER | VICE LOCAL CHAIRPERSON Officer | 2 | $0 | $0 |
| DANIEL F PETERSON | VICE LOCAL CHAIRPERSON Officer | 2 | $0 | $0 |
| COLBY R SLAYMAKER | VICE LOCAL CHAIRPERSON Officer | 2 | $0 | $0 |
| MITCHELL C STUHR | LOCAL CHAIRPERSON Officer | 2 | $0 | $0 |
| JAMES R TESSIER | VICE LOCAL CHAIRPERSON Officer | 2 | $0 | $0 |
| BENJAMIN L WRIGHT | ASSISTANT LEGISLATIVE REP Officer | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 25 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SPENCER R DOYLE | LOCAL CHAIRPERSON Officer | 58 | $39,830 | $0 |
| MCLAIN J DORSEY | SECRETARY/TREASURER Officer | 30 | $32,126 | $2,256 |
| JESSE G JUNKER | LOCAL CHAIRPERSON Officer | 20 | $15,136 | $2,116 |
| MITCHELL C STUHR | LOCAL CHAIRPERSON Officer | 25 | $11,998 | $0 |
| DAVID N MCCOY | LOCAL CHAIRPERSON Officer | 20 | $11,370 | $0 |
| JOSHUA J HORN | PRESIDENT Officer | 15 | $10,664 | $93 |
| SCOTT D KNOWLES | LOCAL CHAIRPERSON Officer | 20 | $9,900 | $0 |
| SHAWN L MAGNUSSEN | VICE PRESIDENT Officer | 4 | $5,040 | $28 |
| ANDREW J FOUST | LEGISLATIVE REP Officer | 40 | $2,626 | $0 |
| TIM J BOLTON | VICE LOCAL CHAIRPERSON Officer | 4 | $1,232 | $0 |
| BRYAN M STUHR | VICE LOCAL CHAIRPERSON Officer | 4 | $732 | $0 |
| BRYAN W COLE | TRUSTEE AND VICE LOCAL CHAIRPERSON Officer | 4 | $373 | $0 |
| RYAN TURNER | VICE LOCAL CHAIRPERSON Officer | 4 | $373 | $0 |
| KELLY MACKE | VICE LOCAL CHAIRPERSON Officer | 4 | $0 | $60 |
| TAYLOR BOURNE | TRUSTEE AND LCA SECRETARY Officer | 2 | $0 | $0 |
| TROY D BOWEN | TRUSTEE Officer | 2 | $0 | $0 |
| STEVEN D DELANCEY | LCA SECRETARY Officer | 2 | $0 | $0 |
| MARK G GOING | LCA SECRETARY Officer | 2 | $0 | $0 |
| MICHELLE R LARSEN | LCA SECRETARY Officer | 2 | $0 | $0 |
| DUSTIN B LAWRENCE | LCA SECRETARY Officer | 2 | $0 | $0 |
| JONATHAN J LOBMEYER | VICE LOCAL CHAIRPERSON Officer | 2 | $0 | $0 |
| DANIEL F PETERSON | VICE LOCAL CHAIRPERSON Officer | 2 | $0 | $0 |
| COLBY R SLAYMAKER | VICE LOCAL CHAIRPERSON Officer | 2 | $0 | $0 |
| JAMES R TESSIER | VICE LOCAL CHAIRPERSON Officer | 2 | $0 | $0 |
| BENJAMIN L WRIGHT | ASSISTANT LEGISLATIVE REP Officer | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 509 S 226TH ST, EAGLE, NE 68347-1909
- In care of
- % MCLAIN DORSEY
- Signed the 990-EZ
- McLain Dorsey, Secretary/Treasurer
- Phone
- (402) 980-6326
- Website
- smart-union.org
Mission
Collectively bargain and represent membership for better work conditions, hours, and wages.
Program accomplishments
- N/A.
- N/A.
- N/A.
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-EZ 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
- 47-6000041
- 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)
- $107,495
- Income (IRS master file)
- $186,080
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $186,080 | $217,315 | $107,495 | IRS |
| 990 | December 2024 | $203,598 | $189,696 | $138,730 | IRS |
| 990 | December 2023 | $218,104 | $182,231 | $124,828 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | 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 47-6000041).
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 47-6000041.
- 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-EZ for the year ended December 2025.
- Who are the officers and directors of INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION?
- The 990-EZ for the year ended December 31, 2025 lists 27 people; 12 received compensation from the organization, the highest $34,428 (SPENCER R DOYLE, LOCAL CHAIRPERSON).
- How much revenue does INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $186,080, expenses of $217,315 and total assets of $107,495 at year end.
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