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Nonprofit · EIN 59-2404601

INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION

Also known as 32 SM

Tax-exempt · N MIAMI BEACH, FL 33179

Financials

$967K$879K2024$1.1M$922K2025
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$1,067,132$921,820$145,312$1,344,120$51,313$1,292,807
December 31, 2024990$966,910$878,680$88,230$1,210,665$51,426$1,159,239
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$952,502
Membership dues
$952,502
Program service revenue
$114,630
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$7,032
Compensation of officers, directors and key employees
$292,138
Other salaries and wages
$73,476
Salaries, compensation and benefits (total)
$625,965
Professional fundraising fees
$0
Legal fees
$2,419
Travel
$20,598
Depreciation
$14,285
Program services (functional)
$800,735
Management and general (functional)
$121,085

Balance sheet and other

Total assets, start of year
$1,210,665
Total assets, end of year
$1,344,120
Total liabilities, end of year
$51,313
Net assets, end of year
$1,292,807
Land, buildings and equipment
$105,305
Gross receipts
$1,067,132
Employees
5

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
Daniel VillarruelBusiness Manager
Officer
40$106,409
Roger HudspethBusiness Representative
Officer
40$95,839
Michael W MacEachrenPresident
Institutional trustee
2$0
Christopher RitchieVice President
Institutional trustee
2$0
Jose RomeroRecording Secretary
Institutional trustee
2$0
Ernesto NavarreteExecutive Board Member
Institutional trustee
2$0
James F CombsExecutive Board Member
Institutional trustee
2$0
Herbert L HudsonExecutive Board Member
Institutional trustee
2$0
Ryan PooleExecutive Board Member
Institutional trustee
2$0
Michael SantanaExecutive Board Member
Institutional trustee
2$0
Mario TapanesExecutive Board Member
Institutional trustee
2$0
Herbert L HudsonRecording Secretary
Institutional trustee
2$0
Wayne JosephExecutive Board Member
Institutional trustee
2$0
Harven M AccusExecutive Board Member
Institutional trustee
2$0
990 for the year ended December 31, 2024: 12 people
NameTitleHours / weekCompensation
Daniel VillarruelBusiness Manager
Officer
40$94,156
Ernesto L NavarreteE Board Member
Trustee or director
–$84,269
Roger L HudspethBusiness Representative
Officer
40$84,236
Michael MaceachernPresident
Trustee or director
–$0
Christopher J RitchieVice President
Trustee or director
–$0
Herbert L Hudson JrRecording Secretary
Trustee or director
–$0
Mario TapanesE Board Member
Trustee or director
–$0
Michel SantanaE Board Member
Trustee or director
–$0
Ryan PooleE Board Member
Trustee or director
–$0
Wayne JosephE Board Member
Trustee or director
–$0
Harven M AccusE Board Member
Trustee or director
–$0
Gregory A RakliosConductor/Warden
Officer
–$0

Address and contacts

Address (IRS master file)
20375 NE 15TH CT, N MIAMI BEACH, FL 33179-2709
In care of
% DANIEL VILLARRUEL
Principal officer (990 for 2025)
Daniel Villarruel, 20375 NE 15th Court, Miami, FL 33179
Signed the 990
Daniel Villarruel, Secretary Treasurer
Return prepared by
Dumas Accounting and Taxes Co

Mission

The Local is a collective bargaining agent for the Sheet Metal Workers. It collects and pays dues on behalf of its members and represents members in grievance hearings and arbitrations.

990 for the year ended December 31, 2025

Program accomplishments

  • The Local is a collective bargaining agent for the Sheet Metal Workers. It collects and pays dues on behalf of its members and represents members in grievance hearings and arbitrations.

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, 2024Check at the IRS

IRS record

EIN
59-2404601
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)
$1,344,120
Income (IRS master file)
$1,067,132

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,067,132$921,820$1,344,120XML
990December 2024$966,910$878,680$1,210,665XML
990December 2022$759,202$798,289$1,035,536IRS
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 59-2404601).

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 59-2404601.
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 Daniel Villarruel.
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 14 people; 2 received compensation from the organization, the highest $106,409 (Daniel Villarruel, Business Manager).
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 $1,067,132, expenses of $921,820 and total assets of $1,344,120 at year end.

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