Nonprofit · EIN 61-0337466
INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION
Also known as 110 SM
Tax-exempt · LOUISVILLE, KY 40228
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $3,567,113 | $3,002,035 | $565,078 | $4,926,768 | $12,606 | $4,914,162 |
| December 31, 2024 | 990 | $3,331,065 | $3,419,809 | -$88,744 | $4,283,345 | $56,090 | $4,227,255 |
| December 31, 2023 | 990 | $2,925,322 | $2,485,069 | $440,253 | $4,414,982 | $106,109 | $4,308,873 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $3,402,281
- Investment income
- $131,171
- Net gain from sales of assets
- $63,328
- Net income from sales of inventory
- $2,829
- Other revenue
- $33,661
Expenses
- Grants and similar amounts paid
- $12,234
- Compensation of officers, directors and key employees
- $406,256
- Other salaries and wages
- $557,717
- Salaries, compensation and benefits (total)
- $1,472,790
- Professional fundraising fees
- $0
- Legal fees
- $100
- Accounting fees
- $35,500
- Occupancy
- $28,764
- Travel
- $127,160
- Depreciation
- $90,663
Balance sheet and other
- Total assets, start of year
- $4,283,345
- Total assets, end of year
- $4,926,768
- Total liabilities, end of year
- $12,606
- Net assets, end of year
- $4,914,162
- Land, buildings and equipment
- $1,086,288
- Publicly traded securities
- $841,609
- Net assets without donor restrictions
- $4,914,162
- Gross receipts
- $4,784,130
- Employees
- 9
- Volunteers
- 50
- Year formed
- 1889
- State of legal domicile
- KY
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.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RICHARD ROTH | BUSINESS OFFICE MGR/FINANCIAL SECRETARY Trustee or director, Officer | 48 | $114,452 | $80,504 |
| ANTHONY ADAMS | PRESIDENT/ORGANIZER Trustee or director, Officer | 48 | $112,257 | $80,496 |
| JEREMY WAUGH | ORGANIZER Highest-paid employee | 48 | $110,693 | $80,478 |
| MICHAEL HUGHES | BUSINESS REPRESENTATIVE Highest-paid employee | 48 | $110,644 | $79,869 |
| KYLE KILLEBREW | BUSINESS REPRESENTATIVE Highest-paid employee | 48 | $110,530 | $79,845 |
| ADAM PENROD | RECORDING SECRETARY Trustee or director, Officer | 1.25 | $2,969 | $0 |
| JOHN MCALLISTER | TRUSTEE Trustee or director | 1.25 | $2,882 | $0 |
| MICHAEL MANLEY | TRUSTEE Trustee or director | 1.25 | $2,602 | $0 |
| RICHARD RAY | TRUSTEE Trustee or director | 1.25 | $2,602 | $0 |
| ROBERT ROSS JR | TRUSTEE Trustee or director | 1.25 | $2,563 | $0 |
| JOSEPH BRUNCK | VICE PRESIDENT Trustee or director, Officer | 0.75 | $1,505 | $0 |
| JACOB LAMKIN | TRUSTEE Trustee or director | 0.25 | $727 | $0 |
| DEREK CALVERT | TRUSTEE Trustee or director | 0.25 | $726 | $0 |
| KEVIN SHELTON | TRUSTEE Trustee or director | 0.25 | $726 | $0 |
| DAVID ALLEN | TRUSTEE Trustee or director | 0.25 | $646 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILBERT WILLIAMS | TRUSTEE Trustee or director | 0.25 | $360 |
| JASON SHULTZ | TRUSTEE Trustee or director | 0.25 | $239 |
990 for the year ended December 31, 2024: 21 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ANTHONY ADAMS | PRESIDENT Trustee or director, Officer | 40 | $112,557 | $78,064 |
| RICHARD ROTH | BUSINESS MGR/FINANCIAL SEC Trustee or director, Officer | 40 | $108,471 | $78,581 |
| MICHAEL MANLEY | TRUSTEE Trustee or director | 1 | $3,015 | $0 |
| RICHIE RAY | TRUSTEE Trustee or director | 1 | $2,297 | $0 |
| ADAM PENROD | RECORDING SECRETARY Trustee or director, Officer | 1 | $1,123 | $0 |
| JOHN MCALLISTER | TRUSTEE Trustee or director | 1 | $816 | $0 |
| ROBERT ROSS | TRUSTEE Trustee or director | 1 | $816 | $0 |
| JOSEPH BRUNCK | VICE PRESIDENT Trustee or director, Officer | 1 | $562 | $0 |
| DAVID ALLEN | EXECUTIVE BOARD Trustee or director | 1 | $534 | $0 |
| WILBERT WILLIAMS | CONDUCTOR Trustee or director | 1 | $459 | $0 |
| DEREK CALVERT | EXECUTIVE BOARD Trustee or director | 1 | $155 | $0 |
| KEVIN SHELTON | EXECUTIVE BOARD Trustee or director | 1 | $155 | $0 |
| JAKE LAMKIN | EXECUTIVE BOARD Trustee or director | 1 | $117 | $0 |
| MICHAEL HUGHES | PRESIDENT - PAST Former | 2 | $0 | $0 |
| KYLE KILLEBREW | VICE PRESIDENT - PAST Former | 1 | $0 | $0 |
| MARK ADAMS | BSNS MANAGER/ FIN SEC - PAST Former | 40 | $0 | $0 |
| JEREMY WAUGH | RECORDING SECRETARY - PAST Former | 40 | $0 | $0 |
| RON MARLETT | EXECUTIVE BOARD - PAST Former | 1 | $0 | $0 |
| TRENT WILSON | EXECUTIVE BOARD - PAST Former | 1 | $0 | $0 |
| JUSTIN BILYEU | EXECUTIVE BOARD - PAST Former | 1 | $0 | $0 |
| STEVE JONES | TRUSTEE - PAST Former | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MARK ADAMS | BUSINESS MANAGER/ FINANCIA Trustee or director, Officer | 40 | $111,319 | $66,904 |
| JEREMY WAUGH | RECORDING SECRETARY Trustee or director, Officer | 40 | $108,250 | $66,367 |
| ANTHONY ADAMS | TRUSTEE Trustee or director | 1 | $105,711 | $53,523 |
| STEVE JONES | TRUSTEE Trustee or director | 1 | $2,152 | $0 |
| MICHAEL MANLEY | TRUSTEE Trustee or director | 1 | $2,152 | $0 |
| RICHIE RAY | TRUSTEE Trustee or director | 1 | $2,152 | $0 |
| KYLE KILLEBREW | VICE PRESIDENT Trustee or director, Officer | 1 | $1,468 | $0 |
| MICHAEL HUGHES | PRESIDENT Trustee or director, Officer | 2 | $1,080 | $0 |
| DAVID ALLEN | EXECUTIVE BOARD Trustee or director | 1 | $757 | $0 |
| TRENT WILSON | EXECUTIVE BOARD Trustee or director | 1 | $504 | $0 |
| RON MARLETT | EXECUTIVE BOARD Trustee or director | 1 | $467 | $0 |
| JUSTIN BILYEU | EXECUTIVE BOARD Trustee or director | 1 | $397 | $0 |
| WILBERT WILLIAMS | CONDUCTOR Trustee or director | 1 | $358 | $0 |
Address and contacts
- Address (IRS master file)
- 7711 BEULAH CHURCH RD, LOUISVILLE, KY 40228-1738
- In care of
- % MARK ADAMS
- Principal officer (990 for 2025)
- RICHARD ROTH, 7711 BEULAH CHURCH ROAD, LOUISVILLE, KY 40228
- Signed the 990
- RICHARD ROTH, BUSINESS MANAGER
- Phone
- (502) 231-2540
- Website
- WWW.SMW110.COM
- Return prepared by
- DEMING MALONE LIVESAY & OSTROFF PSC
Mission
TO OPERATE A LABOR UNTION LOCAL WHICH REPRESENTS WORKERS IN NEGOTIATIONS WITH EMPLOYERS, RESOLVES GREIVANCES, PROMOTES THE USE OF UNION LABOR, AND SPONSORS TRAINING, PENSION AND HEALTH BENEFIT PLANS FOR CONSTRUCTION TRADE MEMBERS.
Program accomplishments
- THE LOCAL UNION SERVED APPROXIMATELY 1,199 MEMBERS AND PROVIDED CONTRACT ADMINISTRATION, SETTLED GREIVANCES AND IN GENERAL PROTECTED THE WELFARE OF THE MEMBERS IN THEIR WORKPLACE.
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 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
- 61-0337466
- 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)
- $4,926,768
- Income (IRS master file)
- $4,784,130
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $3,567,113 | $3,002,035 | $4,926,768 | XML |
| 990 | December 2024 | $3,331,065 | $3,419,809 | $4,283,345 | XML |
| 990 | December 2023 | $2,925,322 | $2,485,069 | $4,414,982 | XML |
| 990 | December 2022 | $2,036,114 | $2,194,910 | $3,626,381 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 61-0337466).
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 61-0337466.
- 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 RICHARD ROTH.
- 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 17 people; 17 received compensation from the organization, the highest $114,452 (RICHARD ROTH, BUSINESS OFFICE MGR/FINANCIAL SECRETARY).
- 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 $3,567,113, expenses of $3,002,035 and total assets of $4,926,768 at year end.
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