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Nonprofit · EIN 61-6052795

INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORATION

Also known as 110 EDUCATION & TRAINING TRUST FUND

Tax-exempt · LOUISVILLE, KY 40223

Financials

$1.8M$1.1M2023$1.9M$1.3M2024$1.4M$1.2M2025
Revenue Expenses · by fiscal year end
Financials of INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$1,417,053$1,174,991$242,062$3,082,194$66,165$3,016,029
December 31, 2024990$1,942,523$1,334,205$608,318$3,053,208$293,335$2,759,873
December 31, 2023990$1,750,832$1,126,526$624,306$2,349,140$203,157$2,145,983
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$52,330
Program service revenue
$1,293,980
Investment income
$70,688
Net gain from sales of assets
$13,601
Other revenue
$55

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$157,893
Other salaries and wages
$261,317
Salaries, compensation and benefits (total)
$554,777
Professional fundraising fees
$0
Legal fees
$3,826
Accounting fees
$13,516
Occupancy
$70,395
Travel
$22,654
Depreciation
$144,016
Program services (functional)
$1,038,142
Management and general (functional)
$136,849

Balance sheet and other

Total assets, start of year
$3,053,208
Total assets, end of year
$3,082,194
Total liabilities, end of year
$66,165
Net assets, end of year
$3,016,029
Land, buildings and equipment
$848,237
Publicly traded securities
$508,170
Net assets without donor restrictions
$3,016,029
Gross receipts
$1,950,227
Employees
5
Volunteers
6
Year formed
1975
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.

NameTitleHours / weekCompensationOther / benefits
RICHARD RAYADMINISTRATOR
Officer
40$103,148$54,745
ARRON DUVALLCHAIRMAN
Trustee or director, Officer
0.2$0$0
DENNIS HERBERGERTRUSTEE
Trustee or director
0.2$0$0
RICHARD ROTHTRUSTEE
Trustee or director
0.2$0$0
MICHAEL HUGHESTRUSTEE
Trustee or director
0.2$0$0
BRYANT MERRICKTRUSTEE
Trustee or director
0.2$0$0
KYLE KILLEBREWTRUSTEE
Trustee or director
0.2$0$0
990 for the year ended December 31, 2024: 9 people
NameTitleHours / weekCompensationOther / benefits
RICHARD RAYADMINISTRATOR
Officer
40$96,369$48,752
MICHAEL HUGHESTRUSTEE (EFF. 7/22/24) (FORMER ADMINISTRATOR)
Trustee or director, Officer
0.2$55,917$28,704
ARRON DUVALLCHAIRMAN
Trustee or director, Officer
0.2$0$0
DENNIS HERBERGERTRUSTEE
Trustee or director
0.2$0$0
MARK ADAMSTRUSTEE (THRU 7/22/24)
Trustee or director
0.2$0$0
RICHARD ROTHTRUSTEE
Trustee or director
0.2$0$0
BRYANT MERRICKTRUSTEE
Trustee or director
0.2$0$0
JASON SHULTZTRUSTEE (THRU 7/22/24)
Trustee or director
0.2$0$0
KYLE KILLEBREWTRUSTEE (EFF. 7/22/24)
Trustee or director
0.2$0$0
990 for the year ended December 31, 2023: 7 people
NameTitleHours / weekCompensationOther / benefits
MICHAEL HUGHESADMINISTRATOR
Officer
40$90,956$48,752
ARRON DUVALLCHAIRMAN
Trustee or director, Officer
0.2$0$0
DENNIS HERBERGERTRUSTEE
Trustee or director
0.2$0$0
MARK ADAMSTRUSTEE
Trustee or director
0.2$0$0
RICHARD ROTHTRUSTEE
Trustee or director
0.2$0$0
BRYANT MERRICKTRUSTEE
Trustee or director
0.2$0$0
JASON SHULTZTRUSTEE
Trustee or director
0.2$0$0

Address and contacts

Address (IRS master file)
810 N ENGLISH STATION RD, LOUISVILLE, KY 40223-4792
Principal officer (990 for 2025)
RICHARD RAY, 810 NORTH ENGLISH STATION RD, LOUISVILLE, KY 402234792
Signed the 990
RICHARD RAY, ADMINISTRATOR
Phone
(502) 245-2412
Return prepared by
DEMING MALONE LIVESAY & OSTROFF PSC

Mission

PROVIDE TRAINING AND CONTINUING EDUCATION PROGRAMS WHICH ARE AVAILABLE TO MEMBERS OF THE SHEET METAL, AIR, RAIL AND TRANSPORTATION WORKERS LOCAL 110 (SMART LOCAL 110) COVERED BY THE UNION'S COLLECTIVE BARGAINING AGREEMENTS.

990 for the year ended December 31, 2025

Program accomplishments

  • PROVIDE TRAINING AND CONTINUING EDUCATION BENEFITS FOR APPRENTICES AND OTHER BARGAINING UNIT EMPLOYEES FROM SHEET METAL, AIR, RAIL AND TRANSPORTATION WORKERS LOCAL 110 (SMART LOCAL 110) AND EMPLOYEES OF THE SPONSORING CONTRACTOR'S ASSOCIATION.
    Expenses $1,038,142 · revenue $1,307,636

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
61-6052795
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1968
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$3,082,194
Income (IRS master file)
$1,950,227

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,417,053$1,174,991$3,082,194XML
990December 2024$1,942,523$1,334,205$3,053,208IRS
990December 2023$1,750,832$1,126,526$2,349,140XML
990December 2022$959,825$762,891$1,565,748IRS
990December 2021–––IRS
990December 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 61-6052795).

Questions about INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORATION

What is the EIN of INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORATION?
The employer identification number (EIN) of INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORATION is 61-6052795.
Is INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1968.
Are donations to INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORATION 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 & TRANSPORATION 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 & TRANSPORATION 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 & TRANSPORATION?
The 990 for the year ended December 31, 2025 names RICHARD RAY.
Who are the officers and directors of INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORATION?
The 990 for the year ended December 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $103,148 (RICHARD RAY, ADMINISTRATOR).
How much revenue does INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $1,417,053, expenses of $1,174,991 and total assets of $3,082,194 at year end.

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