Nonprofit · EIN 16-0633480
INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION
Also known as 71 SM
Tax-exempt · BUFFALO, NY 14215
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,573,231 | $1,575,949 | -$2,718 | $1,336,335 | $83,598 | $1,252,737 |
| December 31, 2023 | 990 | $1,531,391 | $1,668,988 | -$137,597 | $1,486,673 | $231,218 | $1,255,455 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,484,758
- Investment income
- $1,162
- Other revenue
- $87,311
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $347,758
- Other salaries and wages
- $131,507
- Salaries, compensation and benefits (total)
- $632,091
- Professional fundraising fees
- $0
- Legal fees
- $10,632
- Accounting fees
- $18,991
- Occupancy
- $13,800
- Travel
- $50,680
- Depreciation
- $2,259
Balance sheet and other
- Total assets, start of year
- $1,486,673
- Total assets, end of year
- $1,336,335
- Total liabilities, end of year
- $83,598
- Net assets, end of year
- $1,252,737
- Land, buildings and equipment
- $25,891
- Net assets without donor restrictions
- $1,252,737
- Gross receipts
- $1,573,231
- Employees
- 3
- Volunteers
- 0
- Year formed
- 1903
- State of legal domicile
- NY
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TIMOTHY BENES | BUS. MGR/FIN-SEC-TREAS Officer | 49.5 | $103,830 | $73,256 |
| MICHAEL NELSON | BUSINESS REPRESENTATIVE Officer | 43.5 | $90,165 | $64,465 |
| TIMOTHY BENNER | EXECUTIVE BOARD Officer | 0.5 | $3,683 | $0 |
| ERIC NICHOLS | VICE PRESIDENT FROM 6/2024 Officer | 0.5 | $3,595 | $0 |
| SEAN TENNANT | RECORDING SECRETARY Officer | 0.5 | $2,053 | $0 |
| CARY HINTERBERGER | VICE PRESIDENT/PRESIDENT 6/24 Officer | 0.5 | $1,494 | $0 |
| MICHAEL ROBINSON | EXECUTIVE BOARD Officer | 0.5 | $1,009 | $0 |
| JASON ZORN | EXECUTIVE BOARD Officer | 0.5 | $853 | $0 |
| ED KRIER | EXECUTIVE BOARD Officer | 0.5 | $699 | $0 |
| JOHN JORDAN | WARDEN Officer | 0.5 | $697 | $0 |
| SCOTT BRODNICKI | CONDUCTOR Officer | 0.5 | $697 | $0 |
| MARGARET KACZKOWSKI | TRUSTEE Trustee or director | 0.5 | $642 | $0 |
| PABLO ORDONEZ | EXECUTIVE BOARD Officer | 0.5 | $620 | $0 |
| STEVEN KRESS | TRUSTEE TO 6/2024 Trustee or director | 0.5 | $0 | $0 |
| KYLE JONES | TRUSTEE TO 6/2024 Trustee or director | 0.5 | $0 | $0 |
6 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRIS CONWAY | TRUSTEE FROM 6/2024 Trustee or director | 0.5 | $0 |
| ALEX ELLIS | TRUSTEE FROM 6/2024 Trustee or director | 0.5 | $0 |
| MICHAEL HAJDAJ | TRUSTEE FROM 6/2024 Trustee or director | 0.5 | $0 |
| EDWARD BENDER JR | EXECUTIVE BOARD TO 6/2024 Officer | 0.5 | $0 |
| NICHOLAS O'CALLAGHAN | PRESIDENT TO 6/2024 Officer | 1.5 | $0 |
| TAYLOR DRZYMALA | EXECUTIVE BOARD FROM 6/2024 Officer | 0.5 | $0 |
990 for the year ended December 31, 2023: 19 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| PAUL CRIST | BUS. MGR/FIN-SEC-TREAS TO -11/2023 Officer | 49.5 | $90,902 | $81,152 |
| TIMOTHY BENES | BUS. MGR/FIN-SEC-TREAS -FROM 12/2023 Officer | 43.5 | $88,079 | $78,620 |
| MICHAEL NELSON | BUSINESS AGENT/REP -FROM 12/2023 Officer | 0.5 | $7,115 | $6,341 |
| SEAN TENNANT | SECRETARY Officer | 0.5 | $1,586 | $0 |
| JASON HUNT | PRESIDENT -TO 11/2023 Officer | 1.5 | $1,212 | $0 |
| MICHAEL ROBINSON | EXECUTIVE BOARD Officer | 0.5 | $990 | $0 |
| CARY HINTERBERGER | VICE PRESIDENT Officer | 0.5 | $955 | $0 |
| TIMOTHY BENNER | EXECUTIVE BOARD Officer | 0.5 | $764 | $0 |
| STEVEN KRESS | TRUSTEE Trustee or director | 0.5 | $720 | $0 |
| MARGARET KACZKOWSKI | TRUSTEE -FROM 12/2023 Trustee or director | 0.5 | $720 | $0 |
| ERIC NICHOLS | EXECUTIVE BOARD -TO 11/2023 Officer | 0.5 | $687 | $0 |
| PABLO ORDONEZ | EXECUTIVE BOARD -FROM 12/2023 Officer | 0.5 | $588 | $0 |
| JASON ZORN | EXECUTIVE BOARD Officer | 0.5 | $535 | $0 |
| JOHN JORDAN | WARDEN Officer | 0.5 | $533 | $0 |
| SCOTT BRODNICKI | CONDUCTOR Officer | 0.5 | $533 | $0 |
| NICHOLAS O'CALLAGHAN | EXEC. BD; PRESIDENT -FROM 12/2023 Officer | 1.5 | $460 | $0 |
| EDWARD BENDER JR | EXECUTIVE BOARD Officer | 0.5 | $304 | $0 |
| KYLE JONES | TRUSTEE -FROM 12/2023 Trustee or director | 0.5 | $133 | $0 |
| ED KRIER | EXECUTIVE BOARD -FROM 12/2023 Officer | 0.5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 24 LIBERTY AVE, BUFFALO, NY 14215-2112
- In care of
- % JOHN HELAK
- Principal officer (990 for 2024)
- TIMOTHY BENES, 24 LIBERTY AVE, BUFFALO, NY 14215
- Signed the 990
- TIMOTHY BENES, FIN-SECRETARY/TREASURER
- Phone
- (716) 835-8836
- Website
- WWW.SMARTLOCAL71.COM
- Return prepared by
- TRONCONI SEGARRA & ASSOCIATES LLP
Mission
TO PROVIDE COLLECTIVE BARGAINING FOR MEMBERS
Program accomplishments
- THE LOCAL HAS PROMOTED AND DEVELOPED PROGRAMS TO INCREASE EMPLOYMENT OPPORTUNITIES AND TO SECURE IMPROVED WAGES, FRINGE BENEFITS AND WORKING CONDITIONS FOR ITS MEMBERS.
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 | Not 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
- 16-0633480
- 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)
- $1,336,335
- Income (IRS master file)
- $1,573,231
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,573,231 | $1,575,949 | $1,336,335 | XML |
| 990 | December 2023 | $1,531,391 | $1,668,988 | $1,486,673 | XML |
| 990 | December 2022 | $1,375,057 | $1,307,746 | $1,484,316 | 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 16-0633480).
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 16-0633480.
- 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 2025 (the year ending December 31, 2025) is due May 15, 2026. 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 2024.
- Who is the principal officer of INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION?
- The 990 for the year ended December 31, 2024 names TIMOTHY BENES.
- Who are the officers and directors of INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION?
- The 990 for the year ended December 31, 2024 lists 21 people; 13 received compensation from the organization, the highest $103,830 (TIMOTHY BENES, BUS. MGR/FIN-SEC-TREAS).
- How much revenue does INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,573,231, expenses of $1,575,949 and total assets of $1,336,335 at year end.
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