Nonprofit · EIN 57-0275684
INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION
Also known as 399 SM
Tax-exempt · N CHARLESTON, SC 29406
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,232,592 | $1,017,541 | $215,051 | $776,675 | $111,548 | $665,127 |
| December 31, 2024 | 990 | $875,475 | $857,967 | $17,508 | $573,468 | $123,392 | $450,076 |
| December 31, 2023 | 990 | $782,913 | $767,021 | $15,892 | $565,468 | $132,900 | $432,568 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,176,038
- Membership dues
- $1,112,343
- Program service revenue
- $0
- Investment income
- $0
- Net rental income
- $16,800
- Other revenue
- $56,554
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $24,743
- Other salaries and wages
- $328,769
- Salaries, compensation and benefits (total)
- $535,154
- Professional fundraising fees
- $0
- Accounting fees
- $12,620
- Depreciation
- $32,072
Balance sheet and other
- Total assets, start of year
- $573,468
- Total assets, end of year
- $776,675
- Total liabilities, end of year
- $111,548
- Net assets, end of year
- $665,127
- Land, buildings and equipment
- $457,032
- Net assets without donor restrictions
- $665,127
- Gross receipts
- $1,232,592
- Employees
- 5
- Volunteers
- 0
- Year formed
- 1935
- State of legal domicile
- SC
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 |
|---|---|---|---|
| VERNON STARLING | BOARD MEMBER Trustee or director | 5 | $21,998 |
| KENNETH KUBISCHKE | REC SECRETARY Trustee or director, Officer | 5 | $495 |
| JESSE OVERCASH | BOARD MEMBER Trustee or director | 5 | $495 |
| MICHAEL FRANKS | BOARD MEMBER Trustee or director | 5 | $495 |
| TERRY STEWART | PRESIDENT Trustee or director, Officer | 5 | $450 |
| MARCUS VICKERS | BOARD MEMBER Trustee or director | 5 | $450 |
| WILLIAM HECKER | BOARD MEMBER Trustee or director | 5 | $360 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES C HALL | Fin Sec/Treas, Bus Mgr Trustee or director, Officer | 40 | $105,102 |
| JUSTIN WINGARD | ORGANIZER, CONDUCTOR Trustee or director | 40 | $96,101 |
| TERRY STEWART | President Trustee or director, Officer | 5 | $495 |
| JESSE OVERCASH | Board Member Trustee or director | 5 | $450 |
| MICHAEL FRANKS | Board Member Trustee or director | 5 | $450 |
| COLE HALL | Vice President Trustee or director, Officer | 5 | $405 |
| KENNETH KUBISCHKE | Rec Secretary, Trustee or director, Officer | 5 | $225 |
| JARED STARLING | Board Member Trustee or director | 5 | $180 |
| JOE BLACK | Board Member Trustee or director | 5 | $135 |
| ROBERT LANDRY | Board Member Trustee or director | 5 | $0 |
| MIKE SLOTTAGE | TRUSTEE Trustee or director | 5 | $0 |
| JOHN HART | TRUSTEE Trustee or director | 5 | $0 |
| JOEL WIGHTMAN | TRUSTEE Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES C HALL | Fin Sec/Treas, Bus Mgr Trustee or director, Officer | 40 | $102,578 |
| JUSTIN WINGARD | CONDUCTOR Trustee or director | 5 | $26,780 |
| TERRY STEWART | President Trustee or director, Officer | 5 | $0 |
| COLE HALL | Vice President Trustee or director, Officer | 5 | $0 |
| KENNETH KUBISCHKE | Rec Secretary, Trustee or director, Officer | 5 | $0 |
| JARED STALING | Board Member Trustee or director | 5 | $0 |
| MICHAEL FRANKS | Board Member Trustee or director | 5 | $0 |
| JOE BLACK | Board Member Trustee or director | 5 | $0 |
| JESSE OVERCASH | Board Member Trustee or director | 5 | $0 |
| JOEL WIGHTMAN | TRUSTEE Trustee or director | 5 | $0 |
| MIKE SLOTTAGE | TRUSTEE Trustee or director | 5 | $0 |
| JOHN HART | TRUSTEE Trustee or director | 5 | $0 |
| ROBERT LANDRY | WARDEN Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 5453 PAULSON ST, N CHARLESTON, SC 29406-3813
- In care of
- % JAMES C HALL
- Principal officer (990 for 2025)
- JAMES C HALL, 5453 PAULSON STREET, CHARLESTON, SC 29406
- Signed the 990
- JAMES C HALL, BUSINESS MANAGER
- Phone
- (843) 554-4418
- Return prepared by
- TARWATER & COMPANY PC
Mission
THE ORGANIZATION'S PRIMARY MISSION IS TO ACT AS A COLLECTIVE BARGAINING AGENT ON BEHALF OF ITS MEMBERS TO PROVIDE JOBS AND BETTER WORKING CONDITIONS.
Program accomplishments
- THE ORGANIZATION'S PRIMARY MISSION IS TO ACT AS A COLLECTIVE BARGAINING AGENT ON BEHALF OF ITS MEMBERS TO PROVIDE JOBS AND BETTER WORKING CONDITIONS.
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
- 57-0275684
- 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)
- $776,675
- Income (IRS master file)
- $1,232,592
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,232,592 | $1,017,541 | $776,675 | XML |
| 990 | December 2024 | $875,475 | $857,967 | $573,468 | XML |
| 990 | December 2023 | $782,913 | $767,021 | $565,468 | IRS |
| 990 | December 2022 | $631,916 | $686,557 | $562,264 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 57-0275684).
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 57-0275684.
- 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 JAMES C HALL.
- 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 7 people; 7 received compensation from the organization, the highest $21,998 (VERNON STARLING, BOARD MEMBER).
- 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 $1,232,592, expenses of $1,017,541 and total assets of $776,675 at year end.
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