Nonprofit · EIN 36-1764263
INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION
Also known as 73 SM
Tax-exempt · HILLSIDE, IL 60162
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $9,096,573 | $9,715,691 | -$619,118 | $23,690,128 | $1,754,262 | $21,935,866 |
| December 31, 2024 | 990 | $9,292,804 | $7,612,358 | $1,680,446 | $24,042,053 | $1,487,069 | $22,554,984 |
| December 31, 2023 | 990 (amended) | $8,912,906 | $8,848,918 | $63,988 | $22,378,846 | $1,504,308 | $20,874,538 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $8,248,990
- Investment income
- $697,133
- Net rental income
- $132,683
- Net gain from sales of assets
- $84,778
- Other revenue
- $150,450
Expenses
- Grants and similar amounts paid
- $76,042
- Benefits paid to members
- $1,924,545
- Compensation of officers, directors and key employees
- $1,158,157
- Other salaries and wages
- $1,963,513
- Salaries, compensation and benefits (total)
- $4,515,746
- Professional fundraising fees
- $0
- Legal fees
- $98,785
- Accounting fees
- $54,500
- Occupancy
- $223,358
- Travel
- $8,020
- Depreciation
- $324,948
Balance sheet and other
- Total assets, start of year
- $24,042,053
- Total assets, end of year
- $23,690,128
- Total liabilities, end of year
- $1,754,262
- Net assets, end of year
- $21,935,866
- Land, buildings and equipment
- $3,852,587
- Publicly traded securities
- $3,872,184
- Net assets without donor restrictions
- $21,935,866
- Gross receipts
- $10,586,795
- Employees
- 80
- Volunteers
- 0
- Year formed
- 1924
- State of legal domicile
- IL
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 |
|---|---|---|---|---|
| RAYMOND SUGGS | PRESIDENT / BUSINESS MANAG Officer | 40 | $246,670 | $145,185 |
| DANIEL AHERN | FINANCIAL SEC. TREASURER Officer | 40 | $213,654 | $133,290 |
| BRIAN MULHERAN | RECORDING SECRETARY Officer | 40 | $209,703 | $132,186 |
| ARTURO HURTADO | BUSINESS REPRESENTATIVE Highest-paid employee | 40 | $196,505 | $127,032 |
| DAVE SYLVESTER | BUSINESS REPRESENTATIVE Highest-paid employee | 40 | $194,932 | $127,281 |
| DENNIS BERG | BUSINESS REPRESENTATIVE Highest-paid employee | 40 | $194,406 | $126,742 |
| DAVE BROWN | BUSINESS REPRESENTATIVE Highest-paid employee | 40 | $193,623 | $126,881 |
| MICHAEL MAY | BUSINESS REPRESENTATIVE Highest-paid employee | 40 | $193,129 | $126,711 |
| MICHAEL DOYLE | TRUSTEE - PAST / ORGANIZER - NEW Officer | 40 | $163,670 | $101,432 |
| STEVE PITTMAN | VICE PRESIDENT Officer | 2 | $8,716 | $0 |
| PETE NOVAK III | EXEC. BOARD Officer | 2 | $8,162 | $0 |
| BRIAN SLOME | EXEC. BOARD Officer | 2 | $8,162 | $0 |
| MARK CHLEBOWSKI | TRUSTEE - PAST /EXEC. BOARD - NEW Officer | 2 | $8,062 | $0 |
| NICK HNAT | TRUSTEE Officer | 2 | $8,062 | $0 |
| KENNETH SHORT | EXEC. BOARD Officer | 2 | $7,962 | $0 |
6 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THOMAS SANTORE | TRUSTEE Officer | 2 | $7,962 |
| JOHNATHAN MAY | WARDEN Officer | 2 | $7,962 |
| BEAU NIELSEN | CONDUCTOR Officer | 2 | $7,962 |
| MARIO GUERRERO | TRUSTEE - NEW Officer | 2 | $7,112 |
| MERCEDES SALINAS | TRUSTEE - NEW Officer | 2 | $7,012 |
| DAN LOWERY | EXEC. BOARD - PAST Officer | 2 | $0 |
990 for the year ended December 31, 2024: 25 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RAYMOND SUGGS | PRESIDENT / BUSINESS MANAG Officer | 40 | $239,457 | $142,237 |
| DANIEL AHERN | FINANCIAL SEC. TREASURER Officer | 40 | $205,103 | $130,003 |
| BRIAN MULHERAN | BUS REP - PAST / RECORDING SEC. - NEW Officer | 40 | $196,611 | $126,313 |
| DAVE BROWN | BUSINESS REPRESENTATIVE Highest-paid employee | 40 | $187,892 | $123,885 |
| MICHAEL MAY | BUSINESS REPRESENTATIVE Highest-paid employee | 40 | $186,491 | $123,560 |
| DENNIS BERG | BUSINESS REPRESENTATIVE Highest-paid employee | 40 | $185,072 | $123,216 |
| DAVE SYLVESTER | ORGANIZER - PAST / BUS REP - NEW Highest-paid employee | 40 | $181,836 | $121,196 |
| ERIC OLSON | BUSINESS REPRESENTATIVE Highest-paid employee | 40 | $180,200 | $121,126 |
| MICHAEL VITTORIO | RECORDING SECRETARY - PAST Officer | 40 | $100,458 | $73,919 |
| ARTURO HURTADO | EXEC BOARD - PAST / BUS REP - NEW Officer | 40 | $108,261 | $52,943 |
| BRET ROCCHIETTI | WARDEN - PAST / ORGANIZER - NEW Officer | 40 | $92,023 | $50,096 |
| DOMINIC SIRIANN | EXEC. BOARD - PAST / ORGANIZER - NEW Officer | 40 | $91,836 | $50,096 |
| STEVE PITTMAN | EXEC BOARD - PAST / VICE PRES. - NEW Officer | 2 | $8,114 | $0 |
| PETE NOVAK III | TRUSTEE - PAST / EXEC BOARD - NEW Officer | 2 | $7,862 | $0 |
| BRIAN SLOME | CONDUCTOR - PAST / EXEC BOARD - NEW Officer | 2 | $7,862 | $0 |
| DAN LOWERY | EXECUTIVE BOARD Officer | 2 | $7,662 | $0 |
| KENNETH SHORT | TRUSTEE - PAST / EXEC BOARD - NEW Officer | 2 | $7,662 | $0 |
| THOMAS SANTORE | TRUSTEE Officer | 2 | $7,662 | $0 |
| MICHAEL DOYLE | TRUSTEE - NEW Officer | 2 | $6,287 | $0 |
| BEAU NIELSEN | CONDUCTOR - NEW Officer | 2 | $6,187 | $0 |
| JOHNATHAN MAY | WARDEN - NEW Officer | 2 | $6,087 | $0 |
| MARK CHLEBOWSKI | TRUSTEE - NEW Officer | 2 | $6,087 | $0 |
| NICK HNAT | TRUSTEE - NEW Officer | 2 | $6,087 | $0 |
| MICHAEL WEBSTER | VICE PRESIDENT - PAST Officer | 2 | $3,677 | $0 |
| NICHOLAS FRICANO | TRUSTEE - PAST Officer | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 19 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RAYMOND SUGGS | PRESIDENT / BUSINESS MANAG Officer | 40 | $234,406 | $139,405 |
| DANIEL AHERN | FINANCIAL SEC, TREASURER Officer | 40 | $200,652 | $127,329 |
| MICHAEL VITTORIO | RECORDING SECRETARY Officer | 40 | $196,006 | $126,152 |
| ERIC OLSON | BUSINESS REPRESENTATIVE Highest-paid employee | 40 | $184,264 | $121,347 |
| BRIAN MULHERAN | BUSINESS REPRESENTATIVE Highest-paid employee | 40 | $184,289 | $121,248 |
| DAVE BROWN | BUSINESS REPRESENTATIVE Highest-paid employee | 40 | $182,948 | $121,015 |
| MICHAEL MAY | BUSINESS REPRESENTATIVE Highest-paid employee | 40 | $182,439 | $121,103 |
| DENNIS BERG | BUSINESS REPRESENTATIVE Highest-paid employee | 40 | $180,617 | $121,103 |
| ARTURO HURTADO | EXECUTIVE BOARD Officer | 2 | $10,924 | $0 |
| MICHAEL WEBSTER | VICE PRESIDENT Officer | 2 | $8,117 | $0 |
| DAN LOWERY | EXECUTIVE BOARD Officer | 2 | $7,587 | $0 |
| PETE NOVAK III | TRUSTEE Officer | 2 | $7,587 | $0 |
| BRET ROCCHIETTI | WARDEN Officer | 2 | $7,512 | $0 |
| BRIAN SLOME | CONDUCTOR Officer | 2 | $7,512 | $0 |
| STEVE PITTMAN | EXECUTIVE BOARD Officer | 2 | $7,487 | $0 |
| KENNETH SHORT | TRUSTEE Officer | 2 | $7,487 | $0 |
| DOMINIC SIRIANN | EXECUTIVE BOARD Officer | 2 | $7,487 | $0 |
| THOMAS SANTORE | TRUSTEE Officer | 2 | $7,387 | $0 |
| NICHOLAS FRICANO | TRUSTEE Officer | 2 | $6,262 | $0 |
Address and contacts
- Address (IRS master file)
- 4550 ROOSEVELT RD, HILLSIDE, IL 60162-2053
- In care of
- % RAYMOND SUGGS
- Principal officer (990 for 2025)
- RAYMOND SUGGS, 4550 ROOSEVELT ROAD, HILLSIDE, IL 60162
- Signed the 990
- RAYMOND SUGGS, PRESIDENT/BUSINESS MANAGER
- Phone
- (708) 449-0073
- Website
- WWW.SMW73.ORG
- Return prepared by
- LEGACY PROFESSIONALS LLP
Mission
LABOR UNION
Program accomplishments
- TO ORGANIZE WORKERS FOR THE ECONOMIC, MORAL AND SOCIAL ADVANCEMENT OF THEIR CONDITION AND STATUS.
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
- 36-1764263
- 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)
- $23,690,128
- Income (IRS master file)
- $10,586,795
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $9,096,573 | $9,715,691 | $23,690,128 | XML |
| 990 | December 2024 | $9,292,804 | $7,612,358 | $24,042,053 | XML |
| 990 | December 2023 | $8,912,906 | $8,848,918 | $22,378,846 | XML |
| 990 | December 2022 | $8,090,255 | $7,143,418 | $22,248,960 | 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 36-1764263).
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 36-1764263.
- 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 RAYMOND SUGGS.
- 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 21 people; 20 received compensation from the organization, the highest $246,670 (RAYMOND SUGGS, PRESIDENT / BUSINESS MANAG).
- 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 $9,096,573, expenses of $9,715,691 and total assets of $23,690,128 at year end.
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