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Nonprofit · EIN 37-0557803

INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION

Also known as 268 SM

Tax-exempt · CASEYVILLE, IL 62232

Financials

$1.7M$1.5M2023$1.8M$1.5M2024$1.9M$1.6M2025
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$1,861,935$1,610,866$251,069$3,380,090$27$3,380,063
December 31, 2024990$1,778,714$1,517,918$260,796$3,129,061$67$3,128,994
December 31, 2023990$1,746,234$1,462,385$283,849$2,937,541$69,343$2,868,198
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$970,268
Membership dues
$878,475
Program service revenue
$690,576
Investment income
$54,799
Net rental income
$52,750
Other revenue
$146,292

Expenses

Grants and similar amounts paid
$2,996
Compensation of officers, directors and key employees
$218,610
Other salaries and wages
$319,371
Salaries, compensation and benefits (total)
$892,404
Professional fundraising fees
$0
Legal fees
$608
Accounting fees
$12,475
Occupancy
$58,792
Depreciation
$54,755

Balance sheet and other

Total assets, start of year
$3,129,061
Total assets, end of year
$3,380,090
Total liabilities, end of year
$27
Net assets, end of year
$3,380,063
Land, buildings and equipment
$1,282,136
Publicly traded securities
$183,861
Net assets without donor restrictions
$3,380,063
Gross receipts
$1,861,935
Employees
5
Volunteers
0
Year formed
1939
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.

NameTitleHours / weekCompensation
John LePereBusiness Manager
Officer
40$110,311
Jeffery R BauerFinancial Secretary/Treasurer
Officer
40$108,299
James HerringtonPresident
Officer
1.5$4,323
Rich MeyerRecording Secretary
Officer
0.75$2,380
Corey MathewsTrustee
Trustee or director
0.25$0
David HuckleberryTrustee
Trustee or director
0.25$0
Chris KelleyTrustee
Trustee or director
0.25$0
John SirtakTrustee
Trustee or director
0.25$0
William WhiteExecutive Board
Officer
0.25$0
Carl BeerVice President
Officer
0.75$0
Joshua LaufExecutive Board
Officer
0.75$0
Craig EngelkeExecutive Board
Officer
0.75$0
Brad BuhmanExecutive Board
Officer
0.75$0
David McFarlandConductor
Officer
0.25$0
990 for the year ended December 31, 2024: 16 people
NameTitleHours / weekCompensation
John LePereBusiness Manager
Officer
40$104,322
Jeffery R BauerFinancial Secretary/Treasurer
Officer
40$99,373
James HerringtonPresident
Officer
1.5$4,095
Jeff ArgurieoRecording Secretary
Officer
0.75$2,434
Corey MathewsTrustee
Trustee or director
0.25$0
David HuckleberryTrustee
Trustee or director
0.25$0
Rich MeyerTrustee
Trustee or director
0.25$0
Chris KelleyTrustee
Trustee or director
0.25$0
John SirtakTrustee
Trustee or director
0.25$0
William WhiteExecutive Board
Officer
0.25$0
Carl BeerVice President
Officer
0.75$0
Josh SandersExecutive Board
Officer
0.75$0
Joshua LaufExecutive Board
Officer
0.75$0
Craig EngelkeWarden
Officer
0.25$0
Brad BuhmanExecutive Board
Officer
0.75$0
David McFarlandConductor
Officer
0.25$0
990 for the year ended December 31, 2023: 18 people
NameTitleHours / weekCompensation
John LePereBusiness Manager
Officer
40$98,215
Jeffery R BauerFinancial Secretary/Treasurer
Officer
40$94,032
Corey MathewsTrustee
Trustee or director
0.25$0
David HuckleberryTrustee
Trustee or director
0.25$0
William WhiteTrustee
Trustee or director
0.25$0
Jordan GrammTrustee
Trustee or director
0.25$0
Rich MeyerTrustee
Trustee or director
0.25$0
Chris KelleyTrustee
Trustee or director
0.25$0
Carl BeerVice President
Officer
0.75$0
Paul BorgardExecutive Board
Officer
0.75$0
Kevin DiercksExecutive Board
Officer
0.75$0
James HerringtonPresident
Officer
1.5$0
Josh SandersExecutive Board
Officer
0.75$0
Jeff ArgurieoRecording Secretary
Officer
0.75$0
Serena KelleyExecutive Board
Officer
0.75$0
Joshua LaufExecutive Board
Officer
0.75$0
Craig EngelkeWarden
Officer
0.25$0
Brad BuhmanExecutive Board
Officer
0.75$0

Address and contacts

Address (IRS master file)
2701 N 89TH ST, CASEYVILLE, IL 62232-2316
In care of
% JEFFREY BAUER
Principal officer (990 for 2025)
Jeffery R Bauer, 2701 North 89th Street, Caseyville, IL 62232
Signed the 990
Jeffery R Bauer, Financial Secretary/Treasurer
Phone
(618) 397-1443
Return prepared by
Richard J Breslin Certified Public Accountant

Mission

Providing union representation for approximately 635 members, regarding matters such as collective bargaining and fair labor practices; assisting the membership as they pursue their careers as craftsmen in the sheet metal and heating and air conditioning industry.

990 for the year ended December 31, 2025

Program accomplishments

  • Representing approximately 635 union members in matters such as collective bargaining and fair labor practices; the members received competent representation, on a local basis, and as a result received a fair wage and benefit package and protection from unfair labor practices.
  • Benefits provided on a national basis through a per capita payment to the Sheet Metal Workers International Association;The members received competent representation, on a national basis, for matters affecting the sheet metal and heating and air conditioning industry on a national scale.
  • Wage supplement assistance provided to employing contractors who had been awarded certain targeted jobs where the contractor was unable to pay union scale due to industry competitive factors, thus enabling the employing contractor to pay the union scale to the members; as the result of the implementation of this program the members were provided employment which would have not otherwise been available.
  • The local maintains an organizing program whereby prospective members of the union local are provided information regarding the benefits of membership in the organization. The local maintains a promotional training program whereby younger members are able to promote the sheet metal union local and the sheet metal industry itself and receive training at the same time through promotional activities which include providing services on a pro bono basis.

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
37-0557803
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)
$3,380,090
Income (IRS master file)
$1,861,935

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,861,935$1,610,866$3,380,090XML
990December 2024$1,778,714$1,517,918$3,129,061XML
990December 2023$1,746,234$1,462,385$2,937,541XML
990December 2022$1,716,009$1,382,629$2,920,957IRS
990December 2021–––IRS
990December 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 37-0557803).

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 37-0557803.
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 Jeffery R Bauer.
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 14 people; 4 received compensation from the organization, the highest $110,311 (John LePere, 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 $1,861,935, expenses of $1,610,866 and total assets of $3,380,090 at year end.

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