Nonprofit · EIN 62-0354904
INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION
Also known as 4 SM
Tax-exempt · MEMPHIS, TN 38133
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,402,738 | $1,324,504 | $78,234 | $3,768,534 | $0 | $3,768,534 |
| December 31, 2024 | 990 | $3,053,604 | $1,407,639 | $1,645,965 | $3,664,701 | $0 | $3,664,701 |
| December 31, 2023 | 990 | $1,667,012 | $1,038,785 | $628,227 | $2,038,147 | $0 | $2,038,147 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,387,578
- Membership dues
- $299,838
- Program service revenue
- $0
- Investment income
- $13,944
- Other revenue
- $1,216
Expenses
- Grants and similar amounts paid
- $3,600
- Benefits paid to members
- $170,777
- Compensation of officers, directors and key employees
- $368,428
- Other salaries and wages
- $1,216
- Salaries, compensation and benefits (total)
- $397,997
- Professional fundraising fees
- $0
- Legal fees
- $1,869
- Accounting fees
- $14,447
- Depreciation
- $21,603
- Program services (functional)
- $984,266
- Management and general (functional)
- $340,238
Balance sheet and other
- Total assets, start of year
- $3,664,701
- Total assets, end of year
- $3,768,534
- Total liabilities, end of year
- $0
- Net assets, end of year
- $3,768,534
- Land, buildings and equipment
- $593,687
- Gross receipts
- $1,402,738
- Employees
- 4
- Year formed
- 1888
- 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 |
|---|---|---|---|
| THOMAS M THORNE | BUS MGR/ FIN Officer | 40 | $104,943 |
| JEREMY MORROW | ORGANIZER Officer | 40 | $92,941 |
| CORY SMITH | E-BOARD Trustee or director | 40 | $92,941 |
| JAMES P BUNTING | VP-REC SEC Trustee or director | 1 | $0 |
| TONY SANDERS | E-BOARD Trustee or director | 1 | $0 |
| PAT MCCARVER | TRUSTEE Trustee or director | 1 | $0 |
| ERIC WALKER | TRUSTEE Trustee or director | 1 | $0 |
| DOUG STEWART | CONDUCTER-WA Trustee or director | 1 | $0 |
| JAMES E JONES | PRESIDENT Officer | 1 | $0 |
| LAMAR HEGWOOD | E-BOARD Trustee or director | 1 | $0 |
| THOMAS BEAVER | TRUSTEE Trustee or director | 1 | $0 |
| PETER GREGORY | TRUSTEE Trustee or director | 1 | $0 |
| DAVID WATSON | CONDUCTOR-WA Trustee or director | 1 | $0 |
| JAMES MOON | E-BOARD Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES BUNTING | VP-REC SEC Trustee or director | 1 | $0 |
| JASON MINK | TRUSTEE-E-BOARD Trustee or director | 1 | $0 |
| JAMES MOON | E-BOARD Trustee or director | 1 | $0 |
| PAT MCCARVER | TRUSTEE Trustee or director | 1 | $0 |
| ERIC WALKER | CONDUCTOR-WARDEN Trustee or director | 1 | $0 |
| TONY SANDERS | E-BOARD Trustee or director | 1 | $0 |
| ALEX RUBEN | TRUSTEE Trustee or director | 1 | $0 |
| EUGENE JEWELL | TRUSTEE Trustee or director | 1 | $0 |
| DOUG STEWART | CONDUCTER/WARDEN Trustee or director | 1 | $0 |
| MIKE THORNE | BUS MGR/FIN SEC Officer, Key employee | 40 | $0 |
| JEREMY MORROW | ORGANIZER Officer | 40 | $0 |
| CORY SMITH | ORGANIZER Officer | 40 | $0 |
| JOSH JONES | PRESIDENT Officer | 1 | $0 |
| LAURA COUCH | SECRETARY Key employee | 40 | $0 |
990 for the year ended December 31, 2023: 19 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSH JONES | PRESIDENT Trustee or director, Officer | 5 | $0 |
| MIKE THORNE | VICE PRES/SEC Trustee or director, Officer | 40 | $0 |
| THOMAS THORNE | ORGANIZER Trustee or director | 40 | $0 |
| PETER GREGORY | TRUSTEE Trustee or director | 1 | $0 |
| JAMES BUNTING | E-BOARD Trustee or director | 1 | $0 |
| SCOTT HOLLOWAY | E-BOARD Trustee or director | 1 | $0 |
| JASON MINK | TRUSTEE-E-BOARD Trustee or director | 1 | $0 |
| LAMAR HEDGEWOOD | E-BOARD Trustee or director | 1 | $0 |
| CORY SMITH | E-BOARD/ORGANIZER Trustee or director | 40 | $0 |
| JAMES MOON | E-BOARD Trustee or director | 1 | $0 |
| PAT MCCARVER | TRUSTEE Trustee or director | 1 | $0 |
| ERIC WALKER | CONDUCTOR-WARDEN Trustee or director | 1 | $0 |
| JEREMY MORROW | ORGANIZER/E-BOARD Trustee or director | 40 | $0 |
| TONY SANDERS | E-BOARD Trustee or director | 1 | $0 |
| ALEX RUBEN | TRUSTEE Trustee or director | 1 | $0 |
| EUGENE JEWELL | TRUSTEE Trustee or director | 1 | $0 |
| DOUG STEWART | CONDUCTER/WARDEN Trustee or director | 1 | $0 |
| JOHN WILLIAMS | BUS MGR/FIN SEC Officer | 40 | $0 |
| LAURA COUCH | SECRETARY Key employee | 40 | $0 |
Address and contacts
- Address (IRS master file)
- 6735 WHITTEN PL, MEMPHIS, TN 38133-6011
- In care of
- % JOHN E WILLIAMS
- Principal officer (990 for 2025)
- THOMAS M THORNE, 6735 WHITTEN PLACE, MEMPHIS, TN 38133
- Signed the 990
- THOMAS M THORNE, BUS MGR/ FIN SEC
- Phone
- (901) 278-7288
- Return prepared by
- HILL CPA FIRM PLLC
Mission
UNION ORGAINIZATION WHICH OVERSEES UNION ACTIVITIES INCLUDING COLLECTING DUES, UNION REPRESENTATION, AND OTHER UNION ACTIVITIES.
Program accomplishments
- PENSION PLAN CONTRIBUTIONS/PER CAPITA UNION ASSESSMENTSExpenses $170,777
- UNION ACTIVITIES INCLUDING MEETINGS MARKET RECOVERYExpenses $84,139
- UNION OFFICE ACTIVITIES, PAYROLL EXPENSE, INSURANCE EXPENSE, PER CAPITAL EXPENSE, CONTRIBUTIONS, GENERAL OVERHEADExpenses $466,646
- OTHER PROGRAM ACTIVITIES DEPRECIATION AND GRANTSExpenses $262,704 · grants $3,600
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
- 62-0354904
- 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)
- $3,768,534
- Income (IRS master file)
- $1,402,738
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,402,738 | $1,324,504 | $3,768,534 | XML |
| 990 | December 2024 | $3,053,604 | $1,407,639 | $3,664,701 | IRS |
| 990 | December 2023 | $1,667,012 | $1,038,785 | $2,038,147 | XML |
| 990 | December 2022 | $851,659 | $939,062 | $1,431,523 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 62-0354904).
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 62-0354904.
- 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 THOMAS M THORNE.
- 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; 3 received compensation from the organization, the highest $104,943 (THOMAS M THORNE, BUS MGR/ FIN).
- 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 $1,402,738, expenses of $1,324,504 and total assets of $3,768,534 at year end.
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