Nonprofit · EIN 88-6004355
INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION
Also known as 26 SM
Tax-exempt · SPARKS, NV 89431
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,581,036 | $1,718,052 | $862,984 | $6,673,377 | $20,354 | $6,653,023 |
| December 31, 2024 | 990 | $2,257,830 | $1,428,737 | $829,093 | $5,793,560 | $9,932 | $5,783,628 |
| December 31, 2023 | 990 | $1,898,328 | $1,299,512 | $598,816 | $4,959,184 | $14,149 | $4,945,035 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $2,370,882
- Investment income
- $224,093
- Net gain from sales of assets
- -$2,392
- Net income from sales of inventory
- -$13,939
- Other revenue
- -$13,939
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $21,885
- Compensation of officers, directors and key employees
- $567,582
- Other salaries and wages
- $381,585
- Salaries, compensation and benefits (total)
- $1,098,433
- Professional fundraising fees
- $0
- Legal fees
- $750
- Accounting fees
- $18,875
- Occupancy
- $26,104
- Travel
- $7,491
- Depreciation
- $36,002
Balance sheet and other
- Total assets, start of year
- $5,793,560
- Total assets, end of year
- $6,673,377
- Total liabilities, end of year
- $20,354
- Net assets, end of year
- $6,653,023
- Land, buildings and equipment
- $179,563
- Publicly traded securities
- $940,784
- Net assets without donor restrictions
- $6,653,023
- Gross receipts
- $6,537,377
- Employees
- 19
- Year formed
- 1942
- State of legal domicile
- NV
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 |
|---|---|---|---|---|
| THOMAS BLOTZKE | SEC/TREASURER Officer | 50 | $131,672 | $78,590 |
| IVAN PEREZ | BUSINESS AGENT | 45 | $108,114 | $85,301 |
| VICKY NOYES | OFFICE MANAGER | 40 | $104,104 | $17,805 |
| SEAN O'KEEFE | ORGANIZER | 45 | $0 | $102,479 |
| SHANE HENDERSON | Trustee Trustee or director | 10 | $35,199 | $17,178 |
| JAMIE NEWLUN | PRESIDENT Officer | 10 | $2,400 | $0 |
| ANDREW SCOLARO | SECRETARY Officer | 10 | $2,400 | $0 |
| CODY CAMACHO | EXECUTIVE BOARD Officer | 10 | $1,420 | $0 |
| MATT GREGG | EXECUTIVE BOARD Officer | 10 | $891 | $0 |
| URBANO ESQUIVEL | EXECUTIVE BOARD Officer | 10 | $797 | $0 |
| BENNY WILSON | VICE PRESIDENT Officer | 10 | $715 | $0 |
| JOSH BARRON | Trustee Trustee or director | 10 | $296 | $0 |
| REGINALD LANDSBERRY | TRUSTEE Trustee or director | 10 | $130 | $0 |
990 for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES DILLARD | SEC/TREASURER Officer | 50 | $149,628 | $104,201 |
| IVAN PEREZ | BUSINESS AGENT | 45 | $135,513 | $102,177 |
| SEAN O'KEEFE | ORGANIZER | 45 | $134,853 | $102,207 |
| VICKY NOYES | OFFICE MANAGER | 40 | $94,127 | $16,383 |
| JAMIE NEWLUN | PRESIDENT Officer | 10 | $2,400 | $0 |
| MATT GREGG | EXECUTIVE BOARD Officer | 10 | $1,155 | $0 |
| CODY CAMACHO | EXECUTIVE BOARD Officer | 10 | $1,155 | $0 |
| ANDREW SCOLARO | SECRETARY Officer | 10 | $800 | $0 |
| URBANO ESQUIVEL | EXECUTIVE BOARD Officer | 10 | $780 | $0 |
| CHRISTOPHER BRENNAN | Trustee Trustee or director | 10 | $710 | $0 |
| SHANE HENDERSON | Trustee Trustee or director | 10 | $635 | $0 |
| RYAN ESPINOZA | WARDEN Officer | 10 | $600 | $0 |
| REGINALD LANDSBERRY | TRUSTEE Trustee or director | 10 | $260 | $0 |
| BENNY WILSON | VICE PRESIDENT Officer | 10 | $195 | $0 |
990 for the year ended December 31, 2023: 18 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES DILLARD | SEC/TREASURER Officer | 50 | $142,315 | $99,541 |
| IVAN PEREZ | BUSINESS AGENT | 45 | $130,458 | $97,651 |
| CHRIS REYNOLDS | BUSINESS AGENT | 45 | $63,583 | $0 |
| JAMIE NEWLUN | PRESIDENT Officer | 10 | $3,640 | $0 |
| DONAVAN BRAXTON | SECRETARY Officer | 10 | $1,894 | $0 |
| JOSH BARRON | VICE PRESIDENT Officer | 10 | $1,810 | $0 |
| MATT GREGG | EXEC BOARD Officer | 10 | $650 | $0 |
| REGINALD LANDSBERRY | TRUSTEE Trustee or director | 10 | $499 | $0 |
| CODY CAMACHO | TRUSTEE Officer | 10 | $390 | $0 |
| CHRISTOPHER BRENNAN | Trustee Trustee or director | 10 | $341 | $0 |
| BEN BINGHAM | EXEC BOARD Officer | 10 | $325 | $0 |
| URBANO ESQUIVEL | EXECUTIVE BOARD Officer | 10 | $325 | $0 |
| SHANE HENDERSON | Trustee Trustee or director | 10 | $305 | $0 |
| MICHAEL HANLEY JR | TRUSTEE Trustee or director | 10 | $195 | $0 |
| RAY DAVIS | EXEC BOARD Officer | 10 | $195 | $0 |
| WES MORRIS | TRUSTEE Trustee or director | 10 | $130 | $0 |
| JESSE BARTORELLI | WARDEN Officer | 10 | $100 | $0 |
| RYAN ESPINOZA | WARDEN Officer | 10 | $50 | $0 |
Address and contacts
- Address (IRS master file)
- 1819 HYMER AVE, SPARKS, NV 89431-8104
- In care of
- % JAMES DILLARD
- Principal officer (990 for 2025)
- TOM BLOTZKE
- Signed the 990
- TOM BLOTZKE, SEC/TREASURER
- Phone
- (775) 352-9226
- Return prepared by
- WINKLER THURLOW FORNER CPAS
Mission
SMW 26 IS THE COLLECTIVE BARGAINING AGENT FOR PERSONS EMPLOYED BY UNION SHOPS IN THE SHEET METAL INDUSTRY. THE UNION OPERATES A HIRING HALL, ORGANIZES WORKERS, AND NEGOTIATES COMPENSATION FOR MEMBERS.
Program accomplishments
- THE YOUTH TO YOUTH FUND IS A SPECIAL DUES ASSESSMENT ON LOCAL UNION MEMBERS IMPLEMENTED TO ASSIST IN THE ORGANIZING OF THE NON-UNION ELEMENT THE PROGRAM WAS ESTABLISHED IN 1990. APPRENTICES CHOSEN TO WORK FOR THE PROGRAM WAS ESTABLISHED IN 1992. APPRENTICES CHOSEN TO WORK FOR LESS THAN THEIR PRESENT APPRENTICE WAGE SCALE. APPRENTICES SALTED LESS THAN THEIR PRESENT APPRENTICE WAGE SCALE. APPRENTICES SALTED WITH THE BALANCE OF THE NORMAL WAGE SCALE BEING PAID FROM THE FUND.
- THE MARKET RECOVERY FUND IS A SPECIAL DUES ASSESSMENT ON LOCAL UNION MEMBERS IMPLEMENTED TO ASSIST SIGNATORY CONTRACTORS WITH COMPETITIVE BIDDING AGAINST NON-UNION CONTRACTORS ON NON-PREVAILING WAGE JOBS.
- SMW 26 IS THE COLLECTIVE BARGAINING AGENT FOR THE SHEET METAL WORKERS PROFESSION IN THE NORTHERN NEVADA AREA.
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
- 88-6004355
- 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)
- $6,673,377
- Income (IRS master file)
- $6,537,377
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,581,036 | $1,718,052 | $6,673,377 | XML |
| 990 | December 2024 | $2,257,830 | $1,428,737 | $5,793,560 | XML |
| 990 | December 2023 | $1,898,328 | $1,299,512 | $4,959,184 | XML |
| 990 | December 2022 | $1,485,021 | $1,246,836 | $4,329,205 | 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 88-6004355).
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 88-6004355.
- 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 TOM BLOTZKE.
- 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 13 people; 12 received compensation from the organization, the highest $131,672 (THOMAS BLOTZKE, SEC/TREASURER).
- 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 $2,581,036, expenses of $1,718,052 and total assets of $6,673,377 at year end.
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