Nonprofit · EIN 38-2625191
INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION
Also known as 7 LOCAL UNION SM OF THE INTL ASSOC
Tax-exempt · LANSING, MI 48910
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $5,191,066 | $4,300,253 | $890,813 | $7,151,928 | $34,654 | $7,117,274 |
| December 31, 2024 | 990 | $4,761,910 | $3,944,898 | $817,012 | $6,251,450 | $24,989 | $6,226,461 |
| December 31, 2023 | 990 | $4,194,520 | $3,711,944 | $482,576 | $5,433,534 | $24,085 | $5,409,449 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $5,131,663
- Investment income
- $59,403
- Net gain from sales of assets
- $14,425
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $221,620
- Other salaries and wages
- $1,457,461
- Salaries, compensation and benefits (total)
- $2,679,046
- Professional fundraising fees
- $0
- Accounting fees
- $51,518
- Occupancy
- $92,639
- Travel
- $297,674
- Depreciation
- $126,394
Balance sheet and other
- Total assets, start of year
- $6,251,450
- Total assets, end of year
- $7,151,928
- Total liabilities, end of year
- $34,654
- Net assets, end of year
- $7,117,274
- Land, buildings and equipment
- $1,225,514
- Net assets without donor restrictions
- $7,117,274
- Gross receipts
- $5,195,841
- Employees
- 157
- Volunteers
- 0
- Year formed
- 1985
- State of legal domicile
- MI
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 |
|---|---|---|---|---|
| SAMUAL FULLER | FINANCIAL SECRETARY/TREASU Officer | 40 | $128,148 | $43,979 |
| DAVID JANOFSKI | EXECUTIVE BOARD Trustee or director | 1.3 | $4,071 | $3,337 |
| RON MOORE | TRUSTEE Trustee or director | 0.8 | $4,946 | $1,416 |
| JASON RIX | EXECUTIVE BOARD Trustee or director | 1 | $4,940 | $1,011 |
| DIRK KOSLOSKI | EXECUTIVE BOARD Trustee or director | 0.4 | $3,200 | $1,391 |
| ROBERT DEEDS | EXECUTIVE BOARD Trustee or director | 1.6 | $2,957 | $981 |
| KEVIN PEGLEY | TRUSTEE Trustee or director | 0.6 | $3,050 | $838 |
| MIKE CARPENTER | TRUSTEE Trustee or director | 0.7 | $2,647 | $1,214 |
| ADAM SHIPLEY | VICE PRESIDENT Trustee or director, Officer | 0.5 | $2,258 | $451 |
| JESSE COX | EXECUTIVE BOARD Trustee or director | 0.6 | $1,811 | $677 |
| ERIC VANDAM | EXECUTIVE BOARD Trustee or director | 1.4 | $1,905 | $574 |
| CHRIS MCFARLAND | PRESIDENT Trustee or director, Officer | 0.8 | $1,389 | $729 |
| JEFF KEELER | EXECUTIVE BOARD Trustee or director | 0.6 | $1,172 | $740 |
| GREGG JOHNSON | RECORDING SECRETARY Trustee or director, Officer | 0.3 | $760 | $187 |
| JAKE KONYHA | WARDEN Officer | 0.1 | $609 | $232 |
990 for the year ended December 31, 2024: 18 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SAMUAL FULLER | FINANCIAL SECRETARY/TREASU Officer | 40 | $121,445 | $42,426 |
| JASON RIX | EXECUTIVE BOARD Trustee or director | 1 | $6,237 | $1,111 |
| MIKE CARPENTER | TRUSTEE Trustee or director | 0.7 | $5,563 | $1,313 |
| RON MOORE | TRUSTEE Trustee or director | 0.8 | $5,159 | $1,465 |
| STEVE BATOR JR | EXECUTIVE BOARD (ENDED 06/24) Trustee or director | 0.3 | $4,189 | $447 |
| DAVID JANOFSKI | EXECUTIVE BOARD Trustee or director | 1.3 | $2,359 | $1,911 |
| ERIC VANDAM | EXECUTIVE BOARD Trustee or director | 1.4 | $3,922 | $172 |
| ROBERT DEEDS | EXECUTIVE BOARD Trustee or director | 1.6 | $3,029 | $307 |
| JESSE COX | EXECUTIVE BOARD Trustee or director | 0.6 | $2,804 | $513 |
| KEVIN PEGLEY | TRUSTEE Trustee or director | 0.6 | $2,479 | $783 |
| CHRIS MCFARLAND | PRESIDENT Trustee or director, Officer | 0.8 | $2,673 | $525 |
| ADAM SHIPLEY | VICE PRESIDENT Trustee or director, Officer | 0.5 | $2,412 | $319 |
| TATE BROWN | EXECUTIVE BOARD (ENDED 06/24) Trustee or director | 0.6 | $2,539 | $78 |
| DIRK KOSLOSKI | EXECUTIVE BOARD Trustee or director | 0.4 | $1,470 | $657 |
| EARL CHARBONNEAU | EXECUTIVE BOARD (ENDED 06/24) Trustee or director | 1 | $691 | $514 |
| JEFF KEELER | EXECUTIVE BOARD Trustee or director | 0.6 | $725 | $411 |
| GREGG JOHNSON | RECORDING SECRETARY Trustee or director, Officer | 0.3 | $739 | $83 |
| JAKE KONYHA | WARDEN Officer | 0 | $20 | $0 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SAMUAL FULLER | FINANCIAL SECRETARY/TREASURER Officer | 40 | $116,234 | $40,753 |
| VANCE R SAUNDERS II | TRUSTEE (ENDED 3/23) Trustee or director | 0.2 | $79,001 | $157 |
| MIKE CARPENTER | TRUSTEE Trustee or director | 0.7 | $5,036 | $756 |
| RON MOORE | TRUSTEE Trustee or director | 0.8 | $3,640 | $888 |
| JESSE COX | EXECUTIVE BOARD Trustee or director | 0.6 | $3,565 | $810 |
| STEVE BATOR JR | EXECUTIVE BOARD Trustee or director | 0.3 | $3,958 | $355 |
| DAVID JANOFSKI | EXECUTIVE BOARD Trustee or director | 1.3 | $2,576 | $1,722 |
| ADAM SHIPLEY | VICE PRESIDENT Trustee or director, Officer | 0.5 | $3,064 | $533 |
| KEVIN PEGLEY | TRUSTEE Trustee or director | 0.6 | $2,677 | $749 |
| EARL CHARBONNEAU | EXECUTIVE BOARD Trustee or director | 1 | $1,794 | $1,221 |
| CHRIS MCFARLAND | PRESIDENT Trustee or director, Officer | 0.8 | $1,694 | $916 |
| JEFFREY KEELER | EXECUTIVE BOARD Trustee or director | 0.6 | $1,133 | $749 |
| TATE BROWN | EXECUTIVE BOARD Trustee or director | 0.6 | $1,206 | $468 |
| DIRK KOSLOSKI | EXECUTIVE BOARD Trustee or director | 0.4 | $1,037 | $434 |
| GREGG JOHNSON | RECORDING SECRETARY Trustee or director, Officer | 0.3 | $847 | $158 |
Address and contacts
- Address (IRS master file)
- 4931 CONTEC DR, LANSING, MI 48910-7101
- In care of
- % SAMUAL FULLER
- Principal officer (990 for 2025)
- SAMUAL FULLER, 4931 CONTEC DRIVE, LANSING, MI 48910
- Signed the 990
- SAMUAL FULLER, FINANCIAL SECRETARY/TREASURER
- Phone
- (517) 882-4064
- Website
- WWW.SHEETMETAL7.ORG
- Return prepared by
- MANER COSTERISAN PC
Mission
TO MAINTAIN COLLECTIVE BARGAINING CONTRACTS, REPRESENT EMPLOYEES AND PERFORM OTHER DUTIES THAT ARE PART OF THE COLLECTIVE BARGAINING PROCESS.
Program accomplishments
- MAINTAINED BARGAINING CONTRACTS, PERFORMED EMPLOYEE REPRESENTATION, AND OTHER DUTIES RELATED TO LABOR RELATIONS AND THE BARGAINING PROCESS. THE UNION CURRENTLY HAS 2,210 MEMBERS.
- YOUTH-TO-YOUTH PROGRAMS - THESE PROGRAMS HAVE THE PURPOSE OF TRAINING APPRENTICES IN ORGANIZING AND INDUSTRY PROMOTIONAL SKILLS. IT OFFERS APPRENTICES INSTRUCTION IN LABOR UNION HISTORY, THEORY AND METHODOLOGY, INCLUDING PRACTICAL EXPERIENCE IN ORGANIZING TECHNIQUES.
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
- 38-2625191
- 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)
- $7,151,928
- Income (IRS master file)
- $5,195,841
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $5,191,066 | $4,300,253 | $7,151,928 | XML |
| 990 | December 2024 | $4,761,910 | $3,944,898 | $6,251,450 | IRS |
| 990 | December 2023 | $4,194,520 | $3,711,944 | $5,433,534 | XML |
| 990 | December 2022 | $3,663,984 | $3,700,694 | $4,955,570 | 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 38-2625191).
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 38-2625191.
- 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 SAMUAL FULLER.
- 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 15 people; 15 received compensation from the organization, the highest $128,148 (SAMUAL FULLER, FINANCIAL SECRETARY/TREASU).
- 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 $5,191,066, expenses of $4,300,253 and total assets of $7,151,928 at year end.
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