Nonprofit · EIN 86-6052632
INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION
Also known as 359 SM
Tax-exempt · PHOENIX, AZ 85034
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $7,506,518 | $4,552,754 | $2,953,764 | $18,469,609 | $2,600,289 | $15,869,320 |
| December 31, 2024 | 990 | $8,571,107 | $4,594,053 | $3,977,054 | $15,621,108 | $2,705,552 | $12,915,556 |
| December 31, 2023 | 990 | $7,399,021 | $3,725,433 | $3,673,588 | $11,748,315 | $2,809,813 | $8,938,502 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $6,997,280
- Investment income
- $408,032
- Net rental income
- $54,597
- Net gain from sales of assets
- $1,768
- Other revenue
- $101,206
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $796,282
- Other salaries and wages
- $495,982
- Salaries, compensation and benefits (total)
- $1,663,319
- Professional fundraising fees
- $0
- Legal fees
- $15,238
- Accounting fees
- $8,303
- Occupancy
- $163,077
- Travel
- $54,779
- Depreciation
- $173,434
Balance sheet and other
- Total assets, start of year
- $15,621,108
- Total assets, end of year
- $18,469,609
- Total liabilities, end of year
- $2,600,289
- Net assets, end of year
- $15,869,320
- Land, buildings and equipment
- $4,174,497
- Net assets without donor restrictions
- $8,842,170
- Net assets with donor restrictions
- $7,027,150
- Gross receipts
- $7,541,097
- Employees
- 9
- Year formed
- 1937
- State of legal domicile
- AZ
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 |
|---|---|---|---|---|
| JEFF HOLLY | Bus. Mgn/Tres Officer | 39 | $146,821 | $62,504 |
| Luke Kasper | Business Rep Officer | 1 | $140,820 | $61,484 |
| Alberto Villalpando | Business Rep Officer | 1 | $140,820 | $61,484 |
| Fernando Lebron | Business Rep Officer | 1 | $140,848 | $41,501 |
| Jacob Weeks | Trustee Trustee or director | 1 | $0 | $0 |
| Kenny Guerrero | Trustee Trustee or director | 1 | $0 | $0 |
| Andrew Portillo | Trustee Trustee or director | 1 | $0 | $0 |
| Mark Long | Trustee Trustee or director | 1 | $0 | $0 |
| Jose Luna | Trustee Trustee or director | 1 | $0 | $0 |
| Robert Verdugo Sr | President Officer | 1 | $0 | $0 |
| Anthony Sedillo | Executive Board Officer | 1 | $0 | $0 |
| JOHN VERDUGO | Vice President Officer | 1 | $0 | $0 |
| Dan Tash | President/Exc B Officer | 1 | $0 | $0 |
| ALBERT BLANCO | Recording Sec Officer | 1 | $0 | $0 |
| MICHAEL SAPIEN | Executive Board Officer | 1 | $0 | $0 |
3 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rudy Verdugo | Warden/Conduct. Officer | 1 | $0 |
| Tamara Yazzie | Executive Board Officer | 1 | $0 |
| Arnold Hernandez | Executive Board Officer | 1 | $0 |
990 for the year ended December 31, 2024: 21 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JEFF HOLLY | Bus. Mgn/Tres Officer | 39 | $138,548 | $61,400 |
| LUKE KASPER | BUSINESS REP | 40 | $131,851 | $60,087 |
| AL MORA | Trustee Trustee or director | 1 | $0 | $0 |
| SCOTT M DOYLE | Trustee Trustee or director | 1 | $0 | $0 |
| Jacob Weeks | Trustee Trustee or director | 1 | $0 | $0 |
| Kenny Guerrero | Trustee Trustee or director | 1 | $0 | $0 |
| Andrew Portillo | Trustee Trustee or director | 1 | $0 | $0 |
| Mark Long | Trustee Trustee or director | 1 | $0 | $0 |
| Jose Luna | Trustee Trustee or director | 1 | $0 | $0 |
| Robert Verdugo Sr | President Officer | 1 | $0 | $0 |
| Anthony Sedillo | Executive Board Officer | 1 | $0 | $0 |
| JOHN VERDUGO | Vice President Officer | 1 | $0 | $0 |
| DAVID M CHACON | REC SEC Officer | 1 | $0 | $0 |
| Dan Tash | President/Exc B Officer | 1 | $0 | $0 |
| Fernando Lebron | Executive Board Officer | 1 | $0 | $0 |
| ALBERT BLANCO | Exec/BR ec Sec Officer | 1 | $0 | $0 |
| MICHAEL SAPIEN | Executive Board Officer | 1 | $0 | $0 |
| JAMES E SHRIVER | Executive Board Officer | 1 | $0 | $0 |
| JAMES E BURKETT | Executive Board Officer | 1 | $0 | $0 |
| Tamara Yazzie | Executive Board Officer | 1 | $0 | $0 |
| Arnold Hernandez | Executive Board Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 19 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JEFF HOLLY | Business Manage Officer | 39 | $128,830 | $57,469 |
| LUKE KASPER | BUSINESS REP | 40 | $123,576 | $56,576 |
| THOMAS MCDERMOTT | BUSINESS REP | 40 | $123,576 | $56,576 |
| PATRICK MONTROY | BUSINESS REP | 40 | $123,576 | $56,576 |
| CHARLES SUYDAM | BUSINESS REP | 40 | $121,944 | $56,298 |
| AL MORA | Trustee Trustee or director | 1 | $0 | $0 |
| SCOTT M DOYLE | Trustee Trustee or director | 1 | $0 | $0 |
| Jacob Weeks | Trustee Trustee or director | 1 | $0 | $0 |
| Luis Hernandez | Trustee Trustee or director | 1 | $0 | $0 |
| DAN TASH | President Officer | 1 | $0 | $0 |
| JAMES RAKES | Vice President Officer | 1 | $0 | $0 |
| JOHN VERDUGO | Vice President Officer | 1 | $0 | $0 |
| DAVID CHACON | REC SEC Officer | 1 | $0 | $0 |
| JOHN WRIGHT | EXECUTIVE BOARD Officer | 1 | $0 | $0 |
| ALBERT BLANCO | Executive Board Officer | 1 | $0 | $0 |
| MICHAEL SAPIEN | Executive Board Officer | 1 | $0 | $0 |
| JAMES E SHRIVER | Executive Board Officer | 1 | $0 | $0 |
| JAMES E BURKETT | Executive Board Officer | 1 | $0 | $0 |
| FERNANDO LEBRON | Executive Board Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2604 E ADAMS ST, PHOENIX, AZ 85034-1409
- In care of
- % JEFF HOLLY
- Principal officer (990 for 2025)
- Board of Trustees
- Signed the 990
- JEFF HOLLY, BUSINESS MANAGER
- Phone
- (602) 273-1388
- Website
- www.azsheetmetal.org
- Return prepared by
- Baldwin Moffitt Behm LLP
Mission
The International Association of Sheet Metal, Air, Rail, and Transportation Workers Local 359 exists to lead the way in HVAC, Architectural and Manufacturing industries through innovation, ingenuity and superior training programs while striving constantly to elevate the skills, productivity and professionalism of our membership through education as well as pursuing fair wages and insurance benefits resulting in retirement with dignity for all workers.
Program accomplishments
- To organize workers, within its jurisdiction, into a single organization for the purpose of collectively bargaining of wages, benefits and working conditions and to improve the education and social awareness of its membership.
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
- 86-6052632
- 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)
- $18,469,609
- Income (IRS master file)
- $7,541,097
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $7,506,518 | $4,552,754 | $18,469,609 | IRS |
| 990 | December 2024 | $8,571,107 | $4,594,053 | $15,621,108 | XML |
| 990 | December 2023 | $7,399,021 | $3,725,433 | $11,748,315 | XML |
| 990 | December 2022 | $4,502,263 | $2,696,584 | $6,309,135 | 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 86-6052632).
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 86-6052632.
- 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 Board of Trustees.
- 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 18 people; 4 received compensation from the organization, the highest $146,821 (JEFF HOLLY, Bus. Mgn/Tres).
- 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 $7,506,518, expenses of $4,552,754 and total assets of $18,469,609 at year end.
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