Nonprofit · EIN 95-1311973
INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION
Also known as SMART LOCAL UNION NO 206-SM
Tax-exempt · SAN DIEGO, CA 92120
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $4,115,728 | $2,501,856 | $1,613,872 | $11,279,625 | $53,223 | $11,226,402 |
| December 31, 2024 | 990 | $4,427,768 | $2,734,070 | $1,693,698 | $9,322,012 | $39,289 | $9,282,723 |
| December 31, 2023 | 990 | $3,516,664 | $2,033,737 | $1,482,927 | $7,518,581 | $71,722 | $7,446,859 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $3,117,456
- Investment income
- $402,324
- Net rental income
- $76,917
- Net gain from sales of assets
- $54,935
- Other revenue
- $595,948
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $949,301
- Other salaries and wages
- $159,302
- Salaries, compensation and benefits (total)
- $1,261,944
- Professional fundraising fees
- $0
- Legal fees
- $8,492
- Accounting fees
- $21,275
- Occupancy
- $59,520
- Travel
- $92,169
- Depreciation
- $30,528
Balance sheet and other
- Total assets, start of year
- $9,322,012
- Total assets, end of year
- $11,279,625
- Total liabilities, end of year
- $53,223
- Net assets, end of year
- $11,226,402
- Land, buildings and equipment
- $499,996
- Publicly traded securities
- $6,754,563
- Gross receipts
- $5,314,410
- Employees
- 6
- Volunteers
- 0
- Year formed
- 1919
- 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.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Domingo A Luyo Jr | BUSINESS REPRESENTATIVE Trustee or director | 40 | $150,466 | $101,896 |
| DEAN LEE | ORGANIZER/WARDEN Trustee or director | 40 | $143,549 | $99,631 |
| DAVE GAUTHIER | BUS. MGR - FIN'L SEC'Y/TREAS Trustee or director, Officer | 40 | $129,606 | $109,089 |
| CESAR PADILLA | FIELD ORGANIZER Trustee or director | 40 | $115,748 | $94,052 |
| ANNET DEL ROSARIO | VICE PRESIDENT Trustee or director | 1 | $4,143 | $0 |
| LORENZO MILES | ACTING RECORDING SECRETARY Trustee or director | 1 | $1,121 | $0 |
| DAVID STEWART | CONDUCTOR - PAST Trustee or director | 1 | $0 | $0 |
| RICHARD MCCLEES | DELEGATE-AT-LARGE Trustee or director | 1 | $0 | $0 |
| CHRISTOPHER WRIGHT | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| Brandon Ballow | EXECUTIVE BOARD Trustee or director | 1 | $0 | $0 |
| Brandon Cook | EXECUTIVE BOARD Trustee or director | 1 | $0 | $0 |
| Richard Lightfoot | trustee - past Trustee or director | 1 | $0 | $0 |
| JOSEPH POWELL | DELEGATE-AT-LARGE Trustee or director | 1 | $0 | $0 |
| JOSEPH GALINDO | EXECUTIVE BOARD Trustee or director | 1 | $0 | $0 |
| ANDREW BRASINGTON | TRUSTEE Trustee or director | 1 | $0 | $0 |
4 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ASHLEY BURTON | TRUSTEE Trustee or director | 1 | $0 |
| ESTEBAN SANDOVAL | TRUSTEE Trustee or director | 1 | $0 |
| KEN ERWIN | CONDUCTOR Trustee or director | 1 | $0 |
| DAN LOVELL | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 18 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Domingo A Luyo Jr | BUSINESS REPRESENTATIVE Trustee or director | 40 | $139,123 | $94,799 |
| DAVE GAUTHIER | BUS. MGR - FIN'L SEC'Y/TREAS Trustee or director, Officer | 40 | $126,654 | $104,025 |
| DEAN LEE | ORGANIZER/WARDEN Trustee or director | 40 | $121,952 | $84,365 |
| JUAN GALVAN | ORGANIZER/WARDEN - PAST Trustee or director | 40 | $52,084 | $43,457 |
| CESAR PADILLA | FIELD ORGANIZER Trustee or director | 40 | $55,166 | $36,038 |
| ANNET DEL ROSARIO | VICE PRESIDENT Trustee or director | 1 | $7,794 | $0 |
| CHRISTOPHER WRIGHT | PRESIDENT Trustee or director, Officer | 1 | $4,140 | $0 |
| Brandon Ballow | EXECUTIVE BOARD Trustee or director | 1 | $3,630 | $0 |
| JOSEPH GALINDO | EXECUTIVE BOARD Trustee or director | 1 | $3,263 | $0 |
| Brandon Cook | EXECUTIVE BOARD Trustee or director | 1 | $3,153 | $0 |
| LORENZO MILES | ACTING RECORDING SECRETARY Trustee or director | 1 | $2,136 | $0 |
| DAVID STEWART | CONDUCTOR Trustee or director | 1 | $0 | $0 |
| RICHARD MCCLEES | DELEGATE-AT-LARGE Trustee or director | 1 | $0 | $0 |
| Richard Lightfoot | trustee Trustee or director | 1 | $0 | $0 |
| JOSEPH POWELL | DELEGATE-AT-LARGE Trustee or director | 1 | $0 | $0 |
| ANDREW BRASINGTON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ASHLEY BURTON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ESTEBAN SANDOVAL | TRUSTEE Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 17 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DAVE GAUTHIER | BUS. MGR - FIN'L SEC'Y/TREAS Trustee or director, Officer | 40 | $121,448 | $110,339 |
| Domingo A Luyo Jr | BUSINESS REPRESENTATIVE Trustee or director | 40 | $109,461 | $102,294 |
| JUAN GALVAN | ORGANIZER/WARDEN Trustee or director | 40 | $108,935 | $79,746 |
| ANNET DEL ROSARIO | VICE PRESIDENT Trustee or director | 1 | $757 | $0 |
| CHRISTOPHER WRIGHT | PRESIDENT Trustee or director, Officer | 1 | $486 | $0 |
| LORENZO MILES | ACTING RECORDING SECRETARY Trustee or director | 1 | $432 | $0 |
| Brandon Ballow | EXECUTIVE BOARD Trustee or director | 1 | $320 | $0 |
| JOSEPH GALINDO | EXECUTIVE BOARD Trustee or director | 1 | $240 | $0 |
| DEAN LEE | EXECUTIVE BOARD Trustee or director | 1 | $140 | $0 |
| Richard Lightfoot | trustee Trustee or director | 1 | $60 | $0 |
| Brandon Cook | Trustee Trustee or director | 1 | $40 | $0 |
| ANDREW BRASINGTON | TRUSTEE Trustee or director | 1 | $40 | $0 |
| ASHLEY BURTON | TRUSTEE Trustee or director | 1 | $40 | $0 |
| DAVID STEWART | CONDUCTOR Trustee or director | 1 | $0 | $0 |
| RICHARD MCCLEES | DELEGATE-AT-LARGE Trustee or director | 1 | $0 | $0 |
| JOSEPH POWELL | DELEGATE-AT-LARGE Trustee or director | 1 | $0 | $0 |
| JOEY MORENO | EXECUTIVE BOARD - PAST Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 4594 MISSION GORGE PL, SAN DIEGO, CA 92120-4106
- In care of
- % AIMEE REINHOLD
- Principal officer (990 for 2025)
- DAVE GAUTHIER, 4594 Mission Gorge Pl, SAN DIEGO, CA 92120
- Signed the 990
- DAVE GAUTHIER, BUSINESS MANAGER/FST
- Phone
- (619) 265-0501
- Website
- www.smart206.org
- Return prepared by
- MILLER KAPLAN ARASE LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 95-1311973 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)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
SEE SCHEDULE O
Program accomplishments
- SEE SCHEDULE O
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
- 95-1311973
- 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)
- $11,279,625
- Income (IRS master file)
- $5,314,410
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $4,115,728 | $2,501,856 | $11,279,625 | XML |
| 990 | December 2024 | $4,427,768 | $2,734,070 | $9,322,012 | IRS |
| 990 | December 2023 | $3,516,664 | $2,033,737 | $7,518,581 | XML |
| 990 | December 2022 | $2,947,351 | $1,946,632 | $5,758,383 | 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 95-1311973).
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 95-1311973.
- 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 DAVE GAUTHIER.
- 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 19 people; 6 received compensation from the organization, the highest $150,466 (Domingo A Luyo Jr, BUSINESS REPRESENTATIVE).
- 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 $4,115,728, expenses of $2,501,856 and total assets of $11,279,625 at year end.
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