Nonprofit · EIN 36-2368182
INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION
Also known as 265 SM
Tax-exempt · DOWNERS GROVE, IL 60515
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $6,176,583 | $5,099,628 | $1,076,955 | $10,522,140 | $1,833,333 | $8,688,807 |
| December 31, 2024 | 990 | $5,463,198 | $4,953,406 | $509,792 | $7,951,458 | $331,203 | $7,620,255 |
| December 31, 2023 | 990 | $4,933,065 | $4,772,256 | $160,809 | $7,580,176 | $480,771 | $7,099,405 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $131,201
- Program service revenue
- $5,858,485
- Investment income
- $186,897
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $24,122
- Compensation of officers, directors and key employees
- $976,820
- Other salaries and wages
- $1,017,743
- Salaries, compensation and benefits (total)
- $3,136,462
- Professional fundraising fees
- $0
- Legal fees
- $33,733
- Accounting fees
- $30,127
- Occupancy
- $138,771
- Travel
- $112,158
- Depreciation
- $124,719
Balance sheet and other
- Total assets, start of year
- $7,951,458
- Total assets, end of year
- $10,522,140
- Total liabilities, end of year
- $1,833,333
- Net assets, end of year
- $8,688,807
- Land, buildings and equipment
- $674,376
- Net assets without donor restrictions
- $8,688,807
- Gross receipts
- $6,176,583
- Employees
- 34
- Volunteers
- 0
- Year formed
- 1913
- 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 |
|---|---|---|---|---|
| MATTHEW GUGALA | PRES/BUS MGR Officer | 40 | $249,507 | $122,663 |
| KEVIN GALASS | FIN SEC/TREASURER/BUS AGEN Officer | 40 | $190,441 | $111,415 |
| MIKE POWERS | ORGANIZER Highest-paid employee | 40 | $174,493 | $109,108 |
| JAY JONES | REC SEC/ ORGANIZER Officer | 40 | $174,708 | $108,724 |
| RON MIKA | BUSINESS AGENT Highest-paid employee | 40 | $172,507 | $108,383 |
| JOEL OROZCO | ORGANIZER Highest-paid employee | 40 | $171,000 | $107,934 |
| BRIAN DAHLMAN | BUSINESS AGENT Highest-paid employee | 40 | $171,043 | $107,428 |
| BRIAN MCSHERRY | BUSINESS AGENT Highest-paid employee | 40 | $171,254 | $107,078 |
| LEO RESENDEZ | TRUSTEE Officer | 3 | $2,246 | $0 |
| STEVE CZECH | TRUSTEE Officer | 3 | $2,246 | $0 |
| BRIAN MEADOWS | TRUSTEE Officer | 3 | $2,246 | $0 |
| KEITH KRYGOWSKI | TRUSTEE Officer | 3 | $2,246 | $0 |
| DAVID WILLE | EXEC BOARD Officer | 3 | $1,425 | $0 |
| RICHARD OOMS | VICE PRES Officer | 3 | $1,425 | $0 |
| JAMES GERASCO | EXEC BOARD Officer | 3 | $1,425 | $0 |
5 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICK MATA | EXEC BOARD Officer | 3 | $1,425 |
| JASON MCCAULEY | EXEC BOARD Officer | 3 | $1,425 |
| MIKE FELIX | SGT AT ARMS Officer | 3 | $1,325 |
| NICK STEWART | CONDUCTOR Officer | 3 | $1,325 |
| ARTURO ALVEAR | FORMER WARDEN Officer | 3 | $600 |
990 for the year ended December 31, 2024: 24 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MATTHEW GUGALA | PRES/BUS MGR Officer | 40 | $216,421 | $112,324 |
| KEVIN GALASS | FIN SEC/TREASURER/BUS AGENT Officer | 40 | $174,105 | $103,959 |
| MIKE POWERS | FORMER TRUSTEE/ORGANIZER Officer | 40 | $166,946 | $103,503 |
| BRIAN DAHLMAN | BUSINESS AGENT Highest-paid employee | 40 | $166,233 | $102,757 |
| JAY JONES | REC SEC/ ORGANIZER Officer | 40 | $165,236 | $102,335 |
| RON MIKA | BUSINESS AGENT Highest-paid employee | 40 | $165,023 | $102,421 |
| BRIAN MCSHERRY | BUSINESS AGENT Highest-paid employee | 40 | $164,487 | $101,450 |
| TOM SYRON | BUSINESS AGENT/FRMR TRUSTEE Officer | 40 | $162,920 | $102,321 |
| KIM GREEN | OPERATIONS MANAGER Highest-paid employee | 40 | $119,306 | $89,649 |
| JOHN DANIEL | FORMER PRES / BUS MGR Officer | 40 | $135,951 | $61,013 |
| STEVE CZECH | TRUSTEE Officer | 3 | $2,218 | $0 |
| BRIAN MEADOWS | TRUSTEE Officer | 3 | $1,993 | $0 |
| LEO RESENDEZ | TRUSTEE Officer | 3 | $1,776 | $0 |
| KEITH KRYGOWSKI | TRUSTEE Officer | 3 | $1,776 | $0 |
| DAVID WILLE | EXEC BOARD Officer | 3 | $1,325 | $0 |
| RICHARD OOMS | VICE PRES Officer | 3 | $1,325 | $0 |
| JAMES GERASCO | EXEC BOARD Officer | 3 | $1,325 | $0 |
| RICK MATA | EXEC BOARD Officer | 3 | $725 | $0 |
| JASON MCCAULEY | EXEC BOARD Officer | 3 | $725 | $0 |
| MIKE FELIX | SGT AT ARMS Officer | 3 | $725 | $0 |
| NICK STEWART | CONDUCTOR Officer | 3 | $725 | $0 |
| ARTURO ALVEAR | WARDEN Officer | 3 | $725 | $0 |
| CHRISTOPHER JAMES | FORMER CONDUCTOR Officer | 3 | $600 | $0 |
| JAMES MALONE | FORMER EXEC BOARD Officer | 3 | $600 | $0 |
990 for the year ended December 31, 2023: 20 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOHN DANIEL | PRES / BUS MGR Officer | 40 | $236,661 | $112,742 |
| MATTHEW GUGALA | FIN SEC/TREASURER/BUS AGEN Officer | 40 | $178,594 | $101,688 |
| MIKE POWERS | TRUSTEE/ORGANIZER Officer | 40 | $160,306 | $99,651 |
| KEVIN GALASS | BUSINESS AGENT Highest-paid employee | 40 | $159,850 | $97,938 |
| TOM SYRON | TRUSTEE/ORGANIZER Officer | 40 | $158,403 | $99,012 |
| JAY JONES | REC SEC/ ORGANIZER Officer | 40 | $158,122 | $98,206 |
| RON MIKA | BUSINESS AGENT Highest-paid employee | 40 | $157,436 | $98,032 |
| BRIAN MCSHERRY | BUSINESS AGENT Highest-paid employee | 40 | $157,684 | $96,745 |
| BRIAN DAHLMAN | BUSINESS AGENT Highest-paid employee | 40 | $155,530 | $97,770 |
| KIM GREEN | OPERATIONS MANAGER Highest-paid employee | 40 | $113,218 | $84,319 |
| STEVE CZECH | TRUSTEE Officer | 3 | $2,189 | $0 |
| BRIAN MEADOWS | TRUSTEE Officer | 3 | $1,972 | $0 |
| DAVID WILLE | EXEC BOARD Officer | 3 | $1,425 | $0 |
| JAMES MALONE | EXEC BOARD Officer | 3 | $1,425 | $0 |
| RICHARD OOMS | VICE PRES Officer | 3 | $1,425 | $0 |
| CHRISTOPHER JAMES | CONDUCTOR Officer | 3 | $1,325 | $0 |
| LEO RESENDEZ | WARDEN Officer | 3 | $1,325 | $0 |
| KEITH KRYGOWSKI | SGT AT ARMS Officer | 3 | $1,325 | $0 |
| JAMES GERASCO | EXEC BOARD Officer | 3 | $725 | $0 |
| JOE HENGELS | FORMER EXEC BOARD Officer | 3 | $700 | $0 |
Address and contacts
- Address (IRS master file)
- 3110 WOODCREEK DR, DOWNERS GROVE, IL 60515-5411
- In care of
- % JOHN DANIEL
- Principal officer (990 for 2025)
- MATT GUGALA, 3110 WOODCREEK DRIVE, DOWNERS GROVE, IL 605155411
- Signed the 990
- MATT GUGALA, PRESIDENT/BUS. MGR
- Phone
- (630) 668-0110
- Website
- SMART265.ORG
- Return prepared by
- CALIBRE CPA GROUP PLLC
Mission
THE LOCAL'S MISSION IS TO ORGANIZE AND REPRESENT SHEET METAL WORKERS WITHIN THE LOCAL'S JURISDICTION FOR THEIR ECONOMIC, MORAL AND SOCIAL ADVANCEMENT.
Program accomplishments
- TO ORGANIZE WORKERS FOR THEIR ECONOMIC, MORAL AND SOCIAL ADVANCEMENT FOR THE YEAR END MEMBERSHIP OF 2,028
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
- 36-2368182
- 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)
- $10,522,140
- Income (IRS master file)
- $6,176,583
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $6,176,583 | $5,099,628 | $10,522,140 | XML |
| 990 | December 2024 | $5,463,198 | $4,953,406 | $7,951,458 | XML |
| 990 | December 2023 | $4,933,065 | $4,772,256 | $7,580,176 | XML |
| 990 | December 2022 | $4,654,620 | $4,546,491 | $7,298,697 | 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 36-2368182).
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 36-2368182.
- 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 MATT GUGALA.
- 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 20 people; 20 received compensation from the organization, the highest $249,507 (MATTHEW GUGALA, PRES/BUS MGR).
- 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 $6,176,583, expenses of $5,099,628 and total assets of $10,522,140 at year end.
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