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Nonprofit · EIN 85-0740651

INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL AND TRANSPORTATION

Also known as NORTHWEST REGIONAL COUNCIL OF SMART

Tax-exempt · EVERETT, WA 98204

Financials

$29.3M$23.7M2023$32.7M$25.6M2024$32.9M$27M2025
Revenue Expenses · by fiscal year end
Financials of INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL AND TRANSPORTATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$32,943,290$26,980,728$5,962,562$93,374,626$78,450$93,296,176
December 31, 2024990$32,688,375$25,603,709$7,084,666$81,860,002$198,110$81,661,892
December 31, 2023990$29,285,541$23,740,639$5,544,902$72,895,814$200,720$72,695,094
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$641,455
Program service revenue
$30,542,535
Investment income
$1,754,394
Net gain from sales of assets
$288,604
Other revenue
$4,906

Expenses

Grants and similar amounts paid
$3,695,473
Benefits paid to members
$421,838
Compensation of officers, directors and key employees
$2,296,931
Other salaries and wages
$6,463,757
Salaries, compensation and benefits (total)
$13,025,298
Professional fundraising fees
$0
Legal fees
$94,525
Accounting fees
$114,249
Occupancy
$458,102
Travel
$199,095
Depreciation
$192,805

Balance sheet and other

Total assets, start of year
$81,860,002
Total assets, end of year
$93,374,626
Total liabilities, end of year
$78,450
Net assets, end of year
$93,296,176
Land, buildings and equipment
$829,326
Publicly traded securities
$68,040,942
Net assets without donor restrictions
$93,296,176
Gross receipts
$33,054,034
Employees
73
Volunteers
0
Year formed
2020
State of legal domicile
WA

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
DEVIN LEINGANGPRESIDENT
Trustee or director, Officer
48$260,908$113,551
RUSSELL BROWNSECRETARY/TREASURER
Trustee or director, Officer
48$257,728$113,010
SAM HEMREGIONAL REPRESENTATIVE
Trustee or director
40$194,440$95,159
JUSTIN P BOURGAULTBUSINESS MANAGER
Highest-paid employee
40$194,319$95,139
BRYAN JOHNSONREGIONAL REPRESENTATIVE
Trustee or director
40$191,653$94,685
WAYNE M PETTYBUSINESS AGENT
Highest-paid employee
40$188,960$94,228
KEVIN M THOMASBUSINESS AGENT
Highest-paid employee
40$188,687$94,181
JASON F GILBREATHORGANIZER
Highest-paid employee
40$188,445$94,140
KOLBY E HANSONREGIONAL MANAGER
Highest-paid employee
40$188,128$89,005
BRIAN NOBLEREGIONAL MANAGER
Trustee or director
40$167,322$90,969
LANCE DEYETTEPRESIDENT(THROUGH 09/26)
Trustee or director, Officer
48$178,944$76,502
RANDY GOLDINGREGIONAL MANAGER
Trustee or director
40$167,378$85,823
JOSHUA MCCLAUGHRYREGIONAL REPRESENTATIVE
Trustee or director
40$153,036$88,541
BRANDON LEATHAMREGIONAL MANAGER
Trustee or director
40$121,139$60,992
JOSEPH HENSONEXECUTIVE COMMITTEE
Trustee or director
1.5$8,275$4,914
3 more people on this return
NameTitleHours / weekCompensationOther / benefits
EDWARD DEINESEXECUTIVE COMMITTEE(THROUGH 11/25)
Trustee or director
1.5$8,221$4,760
PATRICK SHINNEXECUTIVE COMMITTEE(THROUGH 08/25)
Trustee or director
1.5$4,861$1,232
CHRYSTAL MONTGOMERYEXECUTIVE COMMITTEE
Trustee or director
1.5$0$0
990 for the year ended December 31, 2024: 17 people
NameTitleHours / weekCompensationOther / benefits
LANCE DEYETTEPRESIDENT
Trustee or director, Officer
48$249,385$109,346
RUSSELL BROWNSECRETARY TREASURER
Trustee or director, Officer
48$240,216$107,787
DEVIN LEINGANGREGIONAL MANAGER
Trustee or director, Officer
48$239,955$107,743
SAM HEMREGIONAL REPRESENTATIVE
Trustee or director
40$183,434$91,248
STEVEN MUSSERBUSINESS AGENT
Highest-paid employee
40$177,541$90,515
KOLBY HANSONBUSINESS AGENT
Highest-paid employee
48$181,132$85,811
WAYNE PETTYBUSINESS AGENT
Highest-paid employee
40$176,136$90,007
TRAVIS ELLIOTTBUSINESS AGENT
Highest-paid employee
40$176,103$90,002
BRYAN JOHNSONREGIONAL REPRESENTATIVE
Trustee or director
40$176,004$89,985
TIFFANY CAULFIELDBUSINESS AGENT
Highest-paid employee
40$175,836$89,956
BRIAN NOBLEREGIONAL MANAGER
Trustee or director
40$160,955$82,233
RANDY GOLDINGREGIONAL MANAGER
Trustee or director
40$153,118$82,102
JOSHUA MCCLAUGHRYREGIONAL REPRESENTATIVE
Trustee or director
40$147,064$79,871
BRANDON LEATHAMREGIONAL MANAGER
Trustee or director
40$108,097$57,005
JOSEPH HENSONEXECUTIVE COMMITTEE
Trustee or director
1.5$13,372$7,921
PATRICK SHINNEXECUTIVE COMMITTEE
Trustee or director
1.5$11,848$3,662
EDWARD DEINESEXECUTIVE COMMITTEE
Trustee or director
1.5$8,135$4,610
990 for the year ended December 31, 2023: 20 people
NameTitleHours / weekCompensationOther / benefits
LANCE DEYETTEPRESIDENT
Trustee or director, Officer
48$223,524$120,921
RUSSELL BROWNSECRETARY/TREASURER
Trustee or director, Officer
48$209,192$130,208
DEVIN LEINGANGEXECUTIVE BOARD MEMBER
Trustee or director
48$190,378$100,779
SAM HEMEXECUTIVE BOARD MEMBER
Trustee or director
40$169,882$90,000
KEVIN THOMASBUSINESS AGENT
Highest-paid employee
40$165,389$94,104
BRYAN JOHNSONEXECUTIVE BOARD MEMBER
Trustee or director
40$163,246$96,173
KALEY ROHDEBUSINESS AGENT
Highest-paid employee
40$163,231$96,170
JUSTIN BOURGAULTBUSINESS AGENT
Highest-paid employee
40$165,281$94,085
KOLBY HANSONEXECUTIVE BOARD MEMBER
Trustee or director
48$158,353$100,327
STEVEN MUSSERBUSINESS AGENT
Highest-paid employee
40$168,947$81,601
TIFFANY CAULFIELDBUSINESS AGENT
Highest-paid employee
40$153,212$96,476
RANDY GOLDINGEXECUTIVE BOARD MEMBER
Trustee or director
40$125,388$102,569
BRIAN NOBLEEXECUTIVE BOARD MEMBER
Trustee or director
40$148,559$72,705
JOSHUA MCCLAUGHRYEXECUTIVE BOARD MEMBER
Trustee or director
40$135,762$70,605
DUSTIN HYSMITHEXECUTIVE BOARD MEMBER
Trustee or director
40$130,304$76,061
TIMOTHY CARTEREXECUTIVE BOARD MEMBER
Trustee or director
40$111,632$61,513
BRANDON LEATHAMEXECUTIVE BOARD MEMBER
Trustee or director
40$90,335$67,728
JOHN CARTEREXECUTIVE BOARD MEMBER
Trustee or director
40$45,506$34,955
JOSEPH HENSONEXECUTIVE BOARD MEMBER
Trustee or director
1.5$6,042$2,971
PATRICK SHINNEXECUTIVE BOARD MEMBER
Trustee or director
1.5$6,364$1,521

Address and contacts

Address (IRS master file)
11831 BEVERLY PARK RD BLDG B2, EVERETT, WA 98204-3526
In care of
% DENNIS KATSEL
Principal officer (990 for 2025)
RUSSELL BROWN, 11831 BEVERLY PARK RD B-2, EVERETT, WA 98204
Signed the 990
RUSSELL BROWN, SECRETARY/TREASURER
Phone
(425) 493-5900
Return prepared by
CLIFTONLARSONALLEN LLP

Mission

SEE SCHEDULE O.

990 for the year ended December 31, 2025

Program accomplishments

  • THE REGIONAL COUNCIL NEGOTIATED CONTRACTS, HEARD AND SETTLED GRIEVANCES, AND PROVIDED EMPLOYMENT SERVICES FOR MEMBERS.

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
85-0740651
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
Assets (IRS master file)
$93,374,626
Income (IRS master file)
$33,054,034

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$32,943,290$26,980,728$93,374,626IRS
990December 2024$32,688,375$25,603,709$81,860,002IRS
990December 2023$29,285,541$23,740,639$72,895,814XML
990December 2022$27,757,949$21,104,976$64,035,690IRS
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 85-0740651).

Questions about INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL AND TRANSPORTATION

What is the EIN of INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL AND TRANSPORTATION?
The employer identification number (EIN) of INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL AND TRANSPORTATION is 85-0740651.
Is INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL AND 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 AND 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 AND 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 AND 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 AND 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 AND TRANSPORTATION?
The 990 for the year ended December 31, 2025 names RUSSELL BROWN.
Who are the officers and directors of INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL AND TRANSPORTATION?
The 990 for the year ended December 31, 2025 lists 18 people; 17 received compensation from the organization, the highest $260,908 (DEVIN LEINGANG, PRESIDENT).
How much revenue does INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL AND TRANSPORTATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $32,943,290, expenses of $26,980,728 and total assets of $93,374,626 at year end.

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