Nonprofit · EIN 62-0314194
INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION
Also known as 177 SM
Tax-exempt · NASHVILLE, TN 37209
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,822,993 | $1,366,928 | $456,065 | $2,160,364 | $123,955 | $2,036,409 |
| December 31, 2024 | 990 | $1,426,634 | $1,111,918 | $314,716 | $1,658,939 | $78,595 | $1,580,344 |
| December 31, 2023 | 990 (amended) | $1,316,308 | $1,027,959 | $288,349 | $1,340,238 | $74,610 | $1,265,628 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,653,449
- Membership dues
- $1,653,449
- Program service revenue
- $0
- Investment income
- $44,843
- Other revenue
- $124,701
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $92,815
- Other salaries and wages
- $198,296
- Salaries, compensation and benefits (total)
- $483,655
- Professional fundraising fees
- $0
- Legal fees
- $4,471
- Accounting fees
- $8,100
- Travel
- $25,108
- Depreciation
- $40,766
- Program services (functional)
- $387,292
- Management and general (functional)
- $979,636
Balance sheet and other
- Total assets, start of year
- $1,658,939
- Total assets, end of year
- $2,160,364
- Total liabilities, end of year
- $123,955
- Net assets, end of year
- $2,036,409
- Land, buildings and equipment
- $259,831
- Net assets without donor restrictions
- $2,036,409
- Gross receipts
- $1,822,993
- Employees
- 8
- Volunteers
- 0
- Year formed
- 1934
- State of legal domicile
- TN
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 |
|---|---|---|---|---|
| Luther Tate | Financial/secretary treasurer and Business Manager Officer | 40 | $90,815 | $43,943 |
| Marty Corlew | Vice President Trustee or director | 2 | $0 | $0 |
| Jordon Piper | Recording Secretary Trustee or director | 2 | $0 | $0 |
| Joey Meadows | Ex Board Trustee or director | 2 | $0 | $0 |
| Chris Monroe | Ex Board Trustee or director | 2 | $0 | $0 |
| Jason Street | Ex Board Trustee or director | 2 | $0 | $0 |
| James Webb | Director Trustee or director | 2 | $0 | $0 |
| Christopher Davis | Conductor Trustee or director | 0 | $0 | $0 |
| Chris Tomaszewski | Trustee Trustee or director | 0 | $0 | $0 |
| William Scott | Trustee Trustee or director | 0 | $0 | $0 |
| Tony Graves | Warden Trustee or director | 0 | $0 | $0 |
| Derrell P Byrd | President Officer | 0 | $0 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Luther Tate | Financial/secretary treasurer and Business Manager Officer | 40 | $89,328 | $43,960 |
| Marty Corlew | Vice President Trustee or director | 2 | $0 | $0 |
| Jordon Piper | Recording Secretary Trustee or director | 2 | $0 | $0 |
| David Tolbert | Director Trustee or director | 2 | $0 | $0 |
| Billy McFall | Director Trustee or director | 2 | $0 | $0 |
| Jason Street | President Trustee or director | 2 | $0 | $0 |
| David Davis | Director Trustee or director | 2 | $0 | $0 |
| James Webb | Director Trustee or director | 2 | $0 | $0 |
| Christopher Davis | Trustee Trustee or director | 0 | $0 | $0 |
| Chris Tomaszewski | Trustee Trustee or director | 0 | $0 | $0 |
| William Scott | Trustee Trustee or director | 0 | $0 | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Luther Tate | Financial/secretary treasurer and Business Manager Officer | 40 | $82,753 | $41,890 |
| Jason Street | President Trustee or director | 2 | $2,635 | $0 |
| Anthony Easley | Former financial secretary / treasurer Trustee or director | 40 | $0 | $0 |
| Steven H Goolsby | Former President Trustee or director | 40 | $0 | $0 |
| Marty Corlew | Vice President Trustee or director | 2 | $0 | $0 |
| Paul McKnight | Recording Secretary Trustee or director | 2 | $0 | $0 |
| David Tolbert | Director Trustee or director | 2 | $0 | $0 |
| Lance LaRue | Director Trustee or director | 2 | $0 | $0 |
| David Davis | Director Trustee or director | 2 | $0 | $0 |
| James Webb | Director Trustee or director | 2 | $0 | $0 |
| Christopher Davis | Trustee Trustee or director | 0 | $0 | $0 |
| Chris Tomaszewski | Trustee Trustee or director | 0 | $0 | $0 |
| William Scott | Trustee Trustee or director | 0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 4709 ALABAMA AVE, NASHVILLE, TN 37209-3447
- In care of
- % ANTHONY R EASLEY
- Principal officer (990 for 2025)
- Luther Tate, 4709 Alabama Ave, Nashville, TN 372093496
- Signed the 990
- Luther Tate, Business Manager
- Phone
- (615) 292-0587
- Website
- sheetmetal177.com
- Return prepared by
- A J Farmer CPA
Mission
see attached statement
Program accomplishments
- Organizing - to provide services to help organize all unorganized craftsmen working in the local unions particular jurisdiction.
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
- 62-0314194
- 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)
- $2,160,364
- Income (IRS master file)
- $1,822,993
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,822,993 | $1,366,928 | $2,160,364 | XML |
| 990 | December 2024 | $1,426,634 | $1,111,918 | $1,658,939 | IRS |
| 990 | December 2023 | $1,316,308 | $1,027,959 | $1,340,238 | XML |
| 990 | December 2022 | $1,117,124 | $1,038,985 | $1,047,209 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | 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 62-0314194).
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 62-0314194.
- 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 Luther Tate.
- 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 12 people; 1 received compensation from the organization, the highest $90,815 (Luther Tate, Financial/secretary treasurer and 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 $1,822,993, expenses of $1,366,928 and total assets of $2,160,364 at year end.
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