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Nonprofit · EIN 94-0859420

INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION

Also known as 104 SM

Tax-exempt · LIVERMORE, CA 94551

Financials

$38.7M$37.7M2023$40.3M$41.7M2024$42.1M$35.8M2025
Revenue Expenses · by fiscal year end
Financials of INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$42,065,094$35,821,954$6,243,140$108,409,350$3,360,559$105,048,791
December 31, 2024990$40,268,177$41,663,965-$1,395,788$102,390,821$3,585,170$98,805,651
December 31, 2023990$38,716,577$37,720,437$996,140$104,020,227$3,818,788$100,201,439
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$21,002
Program service revenue
$38,041,990
Investment income
$3,750,549
Net rental income
-$1,095,185
Net gain from sales of assets
$1,113,437
Other revenue
$251,553

Expenses

Grants and similar amounts paid
$457,842
Compensation of officers, directors and key employees
$9,406,579
Other salaries and wages
$5,150,169
Salaries, compensation and benefits (total)
$18,282,539
Professional fundraising fees
$0
Legal fees
$654,084
Accounting fees
$335,342
Occupancy
$520,730
Travel
$666,586
Depreciation
$2,232,307

Balance sheet and other

Total assets, start of year
$102,390,821
Total assets, end of year
$108,409,350
Total liabilities, end of year
$3,360,559
Net assets, end of year
$105,048,791
Land, buildings and equipment
$28,503,219
Publicly traded securities
$70,019,188
Net assets without donor restrictions
$105,048,791
Gross receipts
$65,925,916
Employees
93
Volunteers
0
Year formed
1903
State of legal domicile
CA

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 WernerPresident/ business manager
Trustee or director, Officer
45$321,451$169,657
Mike NesbittSecretary/Treasurer
Trustee or director, Officer
45$273,866$161,568
Brian MastersAssistant Business Manager
Officer
45$260,926$159,368
Anthony UrbinaBUSINESS REPRESENTATIVE
Officer
45$249,025$157,345
Matthew RichardBUSINESS REPRESENTATIVE
Officer
45$242,772$156,282
Vincent SugrueBUSINESS REPRESENTATIVE
Officer
45$240,491$157,218
Dominic TorreanoBUSINESS REPRESENTATIVE
Officer
45$241,173$156,010
MICHAEL MARKORGANIZER
Highest-paid employee
45$226,235$154,047
Casey Van Den HeuvelBUSINESS REPRESENTATIVE
Officer
45$234,785$144,524
KEITH SYLVABUSINESS REPRESENTATIVE
Officer
45$224,806$153,228
Thomas Trayer JrBUSINESS REPRESENTATIVE
Officer
45$233,622$144,326
GARY BEERBOWERBUSINESS REPRESENTATIVE
Officer
45$231,947$145,215
Josh VallisBUSINESS REPRESENTATIVE
Officer
45$232,302$144,102
Adam MastersBUSINESS REPRESENTATIVE
Officer
45$232,104$144,068
David VincentORGANIZER
Highest-paid employee
45$231,388$143,947
41 more people on this return
NameTitleHours / weekCompensationOther / benefits
Christopher RuchBUSINESS REPRESENTATIVE
Officer
45$222,412$152,821
Alicia N MijaresBUSINESS REPRESENTATIVE
Officer
45$222,332$152,807
Eric HaynesBUSINESS REPRESENTATIVE
Officer
45$220,972$152,576
Jason HuttonBUSINESS REPRESENTATIVE
Officer
45$220,945$152,571
Brian WernerBUSINESS REPRESENTATIVE
Officer
45$220,938$152,570
Feleti LatuAsst Bus Manager
Officer
45$244,192$127,864
Richard NidayAssistant Business Manager
Officer
45$243,130$122,512
EDWARD J CIREorganizer
Highest-paid employee
45$213,378$138,805
ADOLFO URENOORGANIZER
Highest-paid employee
45$213,001$138,741
MATTHEW VALLISORGANIZER
Highest-paid employee
45$206,642$117,168
Elizabeth SuttonBUSINESS REPRESENTATIVE
Officer
45$163,690$114,370
Robert KuksBUSINESS REPRESENTATIVE
Officer
45$163,098$114,269
JEREMY URESBUSINESS REPRESENTATIVE
Officer
45$162,457$113,969
Steven AlarconBUSINESS REPRESENTATIVE
Officer
45$161,732$114,037
Corey Van RysBUSINESS REPRESENTATIVE
Officer
45$161,677$114,028
EMMANUEL ZENDEJASEXECUTIVE BOARD
Trustee or director
3$27,361$0
Keith GarciaE-BOARD /VICE-PRESIDENT
Trustee or director
3$16,439$0
BRAD DE YOUNGEXECUTIVE BOARD
Trustee or director
3$12,829$0
NATE VENNARUCCIEXECUTIVE BOARD
Trustee or director
3$12,829$0
Peter WestonEXECUTIVE BOARD
Trustee or director
3$12,329$0
Jesus HuertaEXECUTIVE BOARD
Trustee or director
3$12,329$0
Joseph ParraEXECUTIVE BOARD
Trustee or director
3$12,329$0
Keith MansfieldEXECUTIVE BOARD
Trustee or director
3$12,329$0
Steven BurnettEXECUTIVE BOARD
Trustee or director
3$12,329$0
Zach RisleyEXECUTIVE BOARD
Trustee or director
3$12,329$0
CONNIE RIVERAEXECUTIVE BOARD
Trustee or director
3$12,329$0
Jeremy AndersonTRUSTEE
Officer
3$12,329$0
Celio MeloTRUSTEE
Officer
3$12,329$0
Nathan JordanTRUSTEE
Officer
3$12,329$0
MITCHELL KOCHEXECUTIVE BOARD
Trustee or director
3$8,914$0
ERIC PRIESTEXECUTIVE BOARD
Trustee or director
3$8,914$0
Ruben VelasquezEXECUTIVE BOARD
Trustee or director
3$8,414$0
JOSE CORTEZEXECUTIVE BOARD
Trustee or director
3$8,414$0
Michael LopezEXECUTIVE BOARD
Trustee or director
3$8,414$0
DUSTIN DIETZEXECUTIVE BOARD
Trustee or director
3$8,101$0
RONALD R BOEHMTRUSTEE
Officer
3$8,101$0
Steven Catalliwarden /conductor
Officer
3$6,165$0
joel magdalenoTRUSTEE - Term. 06/2025
Officer
3$4,115$0
KORTNEY MEYNTRUSTEE - TERM. 06/2025
Officer
3$3,658$0
Alyson HansenTRUSTEE - EFF. 09/2025
Officer
3$2,866$0
Ian SmithTRUSTEE - EFF. 09/2025
Officer
3$2,866$0
990 for the year ended December 31, 2024: 59 people
NameTitleHours / weekCompensationOther / benefits
Richard WernerPresident/ business manager
Trustee or director, Officer
45$309,880$165,415
Mike NesbittSecretary/Treasurer
Trustee or director, Officer
45$265,555$158,392
Brian MastersAssistant Business Manager
Officer
45$251,432$156,289
MATTHEW VALLISORGANIZER
Highest-paid employee
45$245,171$143,903
Vincent SugrueBUSINESS REPRESENTATIVE
Officer
45$233,350$153,172
Casey Van Den HeuvelBusiness Representative
Officer
45$227,553$140,782
MICHAEL MARKORGANIZER
Highest-paid employee
45$217,307$150,254
KEITH SYLVABUSINESS REPRESENTATIVE
Officer
45$218,124$149,320
Thomas Trayer JrBUSINESS REPRESENTATIVE
Officer
45$226,831$140,559
Josh VallisBusiness Representative
Officer
45$223,386$140,372
Adam MastersBusiness Representative
Officer
45$222,584$141,045
Matthew Richardbusiness representative
Officer
45$213,672$149,870
Alicia N MijaresBUSINESS REPRESENTATIVE
Officer
45$212,760$149,715
Anthony UrbinaBUSINESS REPRESENTATIVE
Officer
45$212,920$148,932
Jason HuttonBUSINESS REPRESENTATIVE
Officer
45$212,806$148,817
Eric HaynesBusiness Representative
Officer
45$212,053$148,785
Dominic Torreanobusiness representative
Officer
45$211,849$148,750
Brian WernerBUSINESS REPRESENTATIVE
Officer
45$211,196$148,639
David VincentOrganzier
Highest-paid employee
45$217,141$138,182
Richard NidayAssistant Business Manager
Officer
45$237,342$108,601
ADOLFO URENOORGANIZER
Highest-paid employee
45$205,914$135,298
EDWARD J CIREorganizer
Highest-paid employee
45$205,068$135,249
Feleti LatuAsst Bus Manager - EFF 7/18/24
Officer
45$194,935$118,873
Elizabeth SuttonBUSINESS REPRESENTATIVE
Officer
45$158,749$112,721
Robert KuksBusiness Representative
Officer
45$158,417$112,665
Corey Van RysBusiness representative
Officer
45$157,305$112,476
Steven AlarconBUSINESS REPRESENTATIVE
Officer
45$157,121$112,445
JEREMY URESBUSINESS REP.- EFF. 7/18/24
Officer
45$152,129$111,191
Keith DiasBUSINESS REP. - TERM. 7/18/24
Officer
45$151,527$109,129
Randy YoungBUSINESS REP. - TERM. 7/18/24
Officer
45$145,318$105,108
Salvatore RotoloAsst Bus Manager -term 7/18/24
Officer
45$161,604$88,259
GARY BEERBOWERBUSINESS REP. - EFF. 7/17/24
Officer
45$122,631$68,066
Christopher RuchBUSINESS REP.- EFF. 7/18/24
Officer
45$108,779$68,707
Keith GarciaExcutive Board
Trustee or director
3$19,328$0
BRAD DE YOUNGEXECUTIVE BOARD
Trustee or director
3$12,317$0
NATE VENNARUCCIEXECUTIVE BOARD
Trustee or director
3$12,317$0
Peter WestonExecutive Board
Trustee or director
3$11,817$0
Jesus HuertaExecutive Board
Trustee or director
3$11,817$0
Joseph ParraExecutive Board
Trustee or director
3$11,817$0
Keith MansfieldExecutive Board
Trustee or director
3$11,817$0
Steven BurnettExecutive Board
Trustee or director
3$11,817$0
Zach RisleyExecutive Board
Trustee or director
3$11,817$0
EMMANUEL ZENDEJASEXECUTIVE BOARD
Trustee or director
3$11,817$0
Celio MeloTrustee
Officer
3$11,817$0
Nathan Jordantrustee
Officer
3$11,817$0
Jeremy AndersonTrustee
Officer
3$11,817$0
MITCHELL KOCHEXECUTIVE BOARD
Trustee or director
3$8,614$0
ERIC PRIESTEXECUTIVE BOARD
Trustee or director
3$8,614$0
Michael LopezEXECUTIVE BOARD
Trustee or director
3$8,114$0
Ruben VelasquezExecutive Board
Trustee or director
3$8,114$0
JOSE CORTEZEXECUTIVE BOARD
Trustee or director
3$8,114$0
joel magdalenoTrustee
Officer
3$8,114$0
DUSTIN DIETZEXECUTIVE BOARD
Trustee or director
3$7,756$0
RONALD R BOEHMTRUSTEE
Officer
3$7,756$0
Steven Catalliwarden /conductor
Officer
3$5,909$0
CONNIE RIVERAEXECUTIVE BOARD - EFF. 7/18/24
Trustee or director
3$5,030$0
Gregory PedenExecutive Board - TERM 7/18/24
Trustee or director
3$4,333$0
anthony middletontrustee - TERM. 7/18/24
Officer
3$4,333$0
KORTNEY MEYNTRUSTEE - EFF. 7/18/24
Officer
3$3,429$0
990 for the year ended December 31, 2023: 62 people
NameTitleHours / weekCompensationOther / benefits
Richard WernerPresident/ business manager
Trustee or director, Officer
45$286,983$164,067
Mike NesbittSecretary/Treasurer
Trustee or director, Officer
45$247,466$154,092
Brian MastersAssistant Business Manager
Officer
45$232,664$155,385
MATTHEW VALLISBUSINESS REPRESENTATIVE - PAST
Officer
45$224,450$143,107
Matthew Richardbusiness representative
Officer
45$195,660$155,711
Keith Diasbusiness representative
Officer
45$199,948$149,339
Casey VanDenHeuvelBusiness Representative
Officer
45$212,109$136,853
KEITH SYLVABUSINESS REPRESENTATIVE
Officer
45$204,410$143,319
Jason HuttonBUSINESS REPRESENTATIVE
Officer
3$204,646$142,650
Anthony Urbinabusiness representative
Officer
45$199,744$147,204
Adam MastersBusiness Representative
Officer
45$205,808$140,432
Eric HaynesBusiness Representative
Officer
45$196,471$148,751
Alicia N MijaresBUSINESS REPRESENTATIVE
Officer
45$195,334$149,493
Dominic Torreanobusiness representative
Officer
45$195,445$148,606
Salvatore RotoloAssistant Business Manager
Officer
45$220,466$123,543
Randy Youngbusiness representative
Officer
45$198,152$144,983
Brian WernerBusiness representative
Officer
45$194,466$148,568
Thomas Trayer JrBUSINESS REPRESENTATIVE
Officer
45$207,134$134,300
David VincentOrganzier
Highest-paid employee
45$187,715$136,111
Daniel S Rubioorganizer
Highest-paid employee
45$185,810$137,601
EDWARD J CIREorganizer
Highest-paid employee
45$189,218$132,423
Vincent SugrueBUSINESS REP. - EFF. 07/2023
Officer
45$208,729$109,506
MICHAEL MARKBUSINESS REPRESENTATIVE - PAST
Officer
45$175,140$137,119
Josh VallisBusiness Representative
Officer
45$206,475$104,357
ADOLFO URENOORGANIZER
Highest-paid employee
45$190,372$119,060
RAMON ORTEGAORGANIZER
Highest-paid employee
45$182,111$124,447
Richard NidayAssistant Business Manager
Officer
45$222,681$77,265
Steven AlarconBUSINESS REPRESENTATIVE
Officer
45$155,512$111,583
Feleti LatuBusiness Representative
Officer
45$155,857$111,202
Robert KuksBusiness Representative
Officer
45$151,422$111,288
Elizabeth SuttonBUSINESS REPRESENTATIVE
Officer
45$128,882$115,391
Corey Van RysBusiness representative
Officer
45$149,854$84,869
Richard KoenigBUSINESS PER. - PAST
Officer
45$124,123$92,578
ROBERT STOKERBUSINESS REP. - PAST
Officer
45$129,838$71,407
Jaime GarciaTRUSTEE - PAST
Officer
45$136,331$55,718
Michael LopezBUSINESS REPRESENTATIVE - PAST
Trustee or director
3$878$19,338
Keith GarciaExcutive Board
Trustee or director
3$15,075$0
Peter WestonExecutive Board
Trustee or director
3$11,306$0
Jesus HuertaExecutive Board
Trustee or director
3$11,306$0
Joseph ParraExecutive Board
Trustee or director
3$11,306$0
Keith MansfieldExecutive Board
Trustee or director
3$11,306$0
Steven BurnettExecutive Board
Trustee or director
3$11,306$0
Zach RisleyExecutive Board
Trustee or director
3$11,306$0
Celio MeloTrustee
Officer
3$11,306$0
Nathan Jordantrustee
Officer
3$11,306$0
Jeremy AndersonTrustee
Officer
3$11,306$0
BRAD DE YOUNGEXECUTIVE BOARD - EFF. 04/2023
Trustee or director
3$8,544$0
EMMANUEL ZENDEJASEXECUTIVE BOARD - EFF. 04/2023
Trustee or director
3$8,544$0
Gregory PedenExecutive Board
Trustee or director
3$7,884$0
Ruben VelasquezExecutive Board
Trustee or director
3$7,884$0
joel magdalenoTrustee
Officer
3$7,884$0
anthony middletontrustee
Officer
3$7,884$0
MITCHELL KOCHEXECUTIVE BOARD - EFF. 04/2023
Trustee or director
3$5,942$0
ERIC PRIESTEXECUTIVE BOARD - EFF. 04/2023
Trustee or director
3$5,942$0
Andrew FerralesExecutive Board - PAST
Trustee or director
3$5,884$0
Steven Catalliwarden /conductor
Officer
3$5,653$0
RONALD R BOEHMTRUSTEE - EFF. 04/2023
Officer
3$5,626$0
DUSTIN DIETZEXECUTIVE BOARD - EFF. 07/2023
Trustee or director
3$3,802$0
NATE VENNARUCCIEXECUTIVE BOARD - EFF. 10/2023
Trustee or director
3$2,890$0
JOSE CORTEZEXECUTIVE BOARD - EFF. 10/2023
Trustee or director
3$2,000$0
Lawrence NarrExecutive Board - PAST
Trustee or director
3$1,824$0
David O'HaginExecutive Board - PAST
Trustee or director
3$0$0

Address and contacts

Address (IRS master file)
3232 CONSTITUTION DR, LIVERMORE, CA 94551-7567
In care of
% MICHAEL NESBITT
Principal officer (990 for 2025)
MICHAEL NESBITT, 3232 CONSTITUTION DRIVE, LIVERMORE, CA 94551
Signed the 990
MICHAEL NESBITT, FIN. SEC./TREASURER
Phone
(925) 314-8600
Return prepared by
WITHUMSMITHBROWNPC

California records

California keeps its own records of charities and corporations. Search them by EIN 94-0859420 or by the name INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

DEDICATED TO EXTENDING THE BENEFITS AND SOLIDARITY TO ALL OF THOSE WORKING IN SHEET METAL THROUGHOUT NORTHERN CALIFORNIA.

990 for the year ended December 31, 2025

Program accomplishments

  • EXTENDED BENEFITS AND SOLIDARITY TO ALL OF THOSE WORKING IN SHEET METAL THROUGHOUT NORTHERN CALIFORNIA.

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
94-0859420
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)
$108,409,350
Income (IRS master file)
$65,925,916

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$42,065,094$35,821,954$108,409,350XML
990December 2024$40,268,177$41,663,965$102,390,821XML
990December 2023$38,716,577$37,720,437$104,020,227XML
990December 2022$41,169,965$35,623,350$103,264,301IRS
990December 2021–––IRS
990December 2020–––IRS
990December 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 94-0859420).

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 94-0859420.
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 MICHAEL NESBITT.
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 56 people; 56 received compensation from the organization, the highest $321,451 (Richard Werner, President/ 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 $42,065,094, expenses of $35,821,954 and total assets of $108,409,350 at year end.

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