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Nonprofit · EIN 47-5658103

INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION

Also known as SM SMART GENERAL COMMITTEE 002-SM

Tax-exempt · WASHINGTON, DC 20006

Financials

$1M$1M2023$966K$869K2024$849K$946K2025
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$848,952$946,195-$97,243$1,661,741$15,325$1,646,416
December 31, 2024990$965,897$869,409$96,488$1,756,327$12,668$1,743,659
December 31, 2023990$1,017,955$1,021,396-$3,441$1,669,297$22,126$1,647,171
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$805,814
Investment income
$13,517
Other revenue
$29,621

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$346,077
Other salaries and wages
$170,225
Salaries, compensation and benefits (total)
$689,119
Professional fundraising fees
$0
Accounting fees
$16,340
Travel
$149,932
Depreciation
$1,274
Program services (functional)
$855,287
Management and general (functional)
$90,908

Balance sheet and other

Total assets, start of year
$1,756,327
Total assets, end of year
$1,661,741
Total liabilities, end of year
$15,325
Net assets, end of year
$1,646,416
Land, buildings and equipment
$1,833
Net assets without donor restrictions
$1,646,416
Gross receipts
$848,952
Employees
0
Volunteers
0
Year formed
2015
State of legal domicile
DC

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 / weekCompensationOther / benefits
JOHN MCCLOSKEYGENERAL CHAIRMAN
Officer
40$221,725$37,677
JASON BUSOLTFINANCIAL SECRETARY TREASU
Officer
40$177,700$30,225
KEITH PETRIEEXECUTIVE BOARD
Officer
2$3,750$0
DAVID KINSEYEXECUTIVE BOARD
Officer
2$3,050$0
TOBIN STYKAEXECUTIVE BOARD
Officer
2$3,000$0
RICHARD PERSAUDEXECUTIVE BOARD
Officer
2$2,550$0
RICK POPPLEWELLEXECUTIVE BOARD
Officer
2$0$0
KEVIN DOWNINGEXECUTIVE BOARD
Officer
2$0$0
990 for the year ended December 31, 2024: 8 people
NameTitleHours / weekCompensation
JOHN MCCLOSKEYGENERAL CHAIRMAN
Officer
40$214,350
JASON BUSOLTFINANCIAL SECRETARY TREASU
Officer
40$172,200
KEITH PETRIEEXECUTIVE BOARD
Officer
2$3,675
TOBIN STYKAEXECUTIVE BOARD
Officer
2$3,150
RICHARD PERSAUDEXECUTIVE BOARD
Officer
2$1,500
KEVIN DOWNINGEXECUTIVE BOARD
Officer
2$1,500
RICK POPPLEWELLEXECUTIVE BOARD
Officer
2$1,050
JOHN KEATINGEXECUTIVE BOARD
Officer
2$0
990 for the year ended December 31, 2023: 7 people
NameTitleHours / weekCompensation
JOHN MCCLOSKEYGENERAL CHAIRMAN
Officer
40$198,201
JASON BUSOLTFINANCIAL SECRETARY TREASU
Officer
40$154,146
KEVIN DOWNINGEXECUTIVE BOARD
Officer
2$3,750
RICK POPPLEWELLEXECUTIVE BOARD
Officer
2$3,600
RICHARD PERSAUDEXECUTIVE BOARD
Officer
2$3,100
KEITH PETRIEEXECUTIVE BOARD
Officer
2$1,200
JOHN KEATINGEXECUTIVE BOARD
Officer
2$0

Address and contacts

Address (IRS master file)
1750 NEW YORK AVE NW 6TH FLOOR, WASHINGTON, DC 20006-5301
In care of
% JOHN MCCLOSKEY
Principal officer (990 for 2025)
JASON BUSOLT, 1750 NEW YORK AVENUE NW, WASHINGTON, DC 20006
Signed the 990
JASON BUSOLT, FINANCIAL SECRETARY TREASURER
Phone
(202) 662-0854
Return prepared by
CALIBRE CPA GROUP PLLC

Mission

TO REPRESENT AND SUPPORT MEMBERS OF THE INTERNATIONAL ASSOCIATION OF SHEET METAL, AIR, RAIL AND TRANSPORTATION WORKERS (SMART) IN THE UNITED STATES AT RAILROAD FACILITIES.

990 for the year ended December 31, 2025

Program accomplishments

  • THE GENERAL COMMITTEE PROVIDES COLLECTIVE BARGAINING REPRESENTATION AND OTHER RELATED UNION FUNCTIONS TO ITS MEMBERS.
    Expenses $855,287

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
47-5658103
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)
$1,661,741
Income (IRS master file)
$848,952

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$848,952$946,195$1,661,741IRS
990December 2024$965,897$869,409$1,756,327IRS
990December 2023$1,017,955$1,021,396$1,669,297XML
990December 2022$1,574,896$720,970$1,668,327IRS
990December 2021–––IRS
990December 2020–––IRS
990December 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 47-5658103).

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 47-5658103.
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 JASON BUSOLT.
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 8 people; 6 received compensation from the organization, the highest $221,725 (JOHN MCCLOSKEY, GENERAL CHAIRMAN).
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 $848,952, expenses of $946,195 and total assets of $1,661,741 at year end.

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