Nonprofit · EIN 94-1348537
INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION
Also known as WESTERN STATES COUNCIL SMW
Tax-exempt · SACRAMENTO, CA 95834
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $3,391,238 | $2,725,233 | $666,005 | $2,319,133 | $1,076,891 | $1,242,242 |
| December 31, 2023 | 990 | $905,902 | $1,025,561 | -$119,659 | $578,666 | $2,429 | $576,237 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $2,579,740
- of which government grants
- $2,556,341
- Program service revenue
- $819,924
- Investment income
- -$1,418
- Net gain from sales of assets
- -$1,418
- Net income from gaming
- -$7,716
- Other revenue
- -$7,008
Expenses
- Grants and similar amounts paid
- $1,791,142
- Compensation of officers, directors and key employees
- $4,600
- Other salaries and wages
- $238,245
- Salaries, compensation and benefits (total)
- $396,731
- Professional fundraising fees
- $0
- Legal fees
- $89,945
- Accounting fees
- $22,744
- Occupancy
- $3,096
- Travel
- $46,880
- Depreciation
- $20,409
Balance sheet and other
- Total assets, start of year
- $578,666
- Total assets, end of year
- $2,319,133
- Total liabilities, end of year
- $1,076,891
- Net assets, end of year
- $1,242,242
- Land, buildings and equipment
- $85,395
- Net assets without donor restrictions
- $1,242,242
- Gross receipts
- $3,453,031
- Employees
- 3
- Volunteers
- 0
- Year formed
- 1900
- State of legal domicile
- CA
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DION ABRIL | EXECUTIVE ADMIN Highest-paid employee | 43 | $147,901 | $72,561 |
| SAL ROTOLO | SEC/TREASURER THRU 07/2024 Trustee or director, Officer | 5 | $2,300 | $0 |
| STEVE HINSON | EXECUTIVE BOARD thru 07/2024 Trustee or director, Officer | 5 | $1,800 | $0 |
| THOMAS MCDERMOTT | TRUSTEE THRU 6/2024 Trustee or director, Officer | 5 | $500 | $0 |
| RICK WERNER | PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| GEREMY ROBNETT | VICE-PRESIDENT EFF. 03/2024 Trustee or director, Officer | 5 | $0 | $0 |
| JAMES DILLARD | VICE PRESIDENT THRU 03/2024 Trustee or director, Officer | 5 | $0 | $0 |
| TOM BLOTZKE | SEC/Treasurer EFF. 07/ 2024 Trustee or director, Officer | 5 | $0 | $0 |
| RICH NIDAY | EXECUTIVE BOARD MEMBER Trustee or director, Officer | 5 | $0 | $0 |
| JEFF HOLLY | EXECUTIVE BOARD MEMBER Trustee or director, Officer | 5 | $0 | $0 |
| FRED LATU | EXECUTIVE BOARD EFF. 07/2024 Trustee or director, Officer | 5 | $0 | $0 |
| ART TOLENTINO | EXECUTIVE BOARD MEMBER Trustee or director, Officer | 5 | $0 | $0 |
| BRIAN MASTERS | EXECUTIVE BOARD MEMBER Trustee or director, Officer | 5 | $0 | $0 |
| AL HERNANDEZ | EXECUTIVE BOARD EFF.07/2024 Trustee or director, Officer | 5 | $0 | $0 |
| ALAN SANDOVAL | TRUSTEE Trustee or director, Officer | 5 | $0 | $0 |
3 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE NESBITT | TRUSTEE Trustee or director, Officer | 5 | $0 |
| LUKE KASPER | TRUSTEE EFF. 07/2024 Trustee or director, Officer | 5 | $0 |
| DAVE GAUTHIER | EXECUTIVE BOARD Trustee or director, Officer | 5 | $0 |
990 for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DION ABRIL | EXECUTIVE ADMIN Officer | 43 | $143,459 | $68,592 |
| SAL ROTOLO | SEC/TREASURER Officer | 5 | $3,600 | $0 |
| MIKE NESBIT | TRUSTEE Trustee or director | 5 | $0 | $0 |
| ALAN SANDOVAL | TRUSTEE Trustee or director | 5 | $0 | $0 |
| THOMAS MCDERMOTT | TRUSTEE Trustee or director | 5 | $0 | $0 |
| RICK WERNER | PRESIDENT Officer | 5 | $0 | $0 |
| JAMES DILLARD | VICE-PRESIDENT Officer | 5 | $0 | $0 |
| STEVE HINSON | EXECUTIVE BOARD Officer | 5 | $0 | $0 |
| DAVE GAUTHIER | EXECUTIVE BOARD Officer | 5 | $0 | $0 |
| ART TOLENTINO | EXECUTIVE BOARD Officer | 5 | $0 | $0 |
| BRIAN MASTERS | EXECUTIVE BOARD Officer | 5 | $0 | $0 |
| RICH NIDAY | EXECUTIVE BOARD Officer | 5 | $0 | $0 |
| JEFF HOLLY | EXECUTIVE BOARD Officer | 5 | $0 | $0 |
| GEREMY ROBNETT | EXECUTIVE BOARD Officer | 5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 4040 LENNANE DR, SACRAMENTO, CA 95834-1987
- In care of
- % DION ABRIL
- Principal officer (990 for 2024)
- DION ABRIL, 4040 LENNANE DRIVE, SACRAMENTO, CA 95834
- Signed the 990
- DION ABRIL, EXECUTIVE ADMIN
- Phone
- (916) 692-5979
- Return prepared by
- WITHUMSMITHBROWNPC
California records
California keeps its own records of charities and corporations. Search them by EIN 94-1348537 or by the name INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
TO ADVOCATE FOR AND PRESERVE THE STANDARD OF LIVING AND WORKING CONDITIONS FOR MEMBERS OF AFFILIATED LOCAL UNIONS. TO ACCOMPLISH THIS THE COUNCIL MONITORS REGULATORY AND LEGISLATIVE ACTIVITIES.
Program accomplishments
- TO ADVOCATE FOR AND PRESERVE THE STANDARD OF LIVING AND WORKING CONDITIONS FOR MEMBERS OF AFFILIATED LOCAL UNIONS. TO ACCOMPLISH THIS THE COUNCIL MONITORS REGULATORY AND LEGISLATIVE ACTIVITIES.
- THE GENERAL FUND OF THE CONFERENCE IS ORGANIZED TO PROMOTE THE GROWTH AND DEVELOPMENT OF THE SHEET METAL TRADE UNIONS WITHIN ITS JURISDICTION. THE MAJORITY OF REVENUES ARE GENERATED FROM MONTHLY PER CAPITA DUES.
- THE JCEEP FUND IS AVAILABLE FOR PROJECTS RELEVENT TO THE JOINT COMMITTEE ON ENERGY AND ENVIRONMENTAL POLICY, WHICH IS A COMMITTEE OF THE WESTERN STATES COUNCIL'S EXECUTIVE BOARD.
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 | Not 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
- 94-1348537
- 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)
- $2,319,133
- Income (IRS master file)
- $3,453,031
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $3,391,238 | $2,725,233 | $2,319,133 | XML |
| 990 | December 2023 | $905,902 | $1,025,561 | $578,666 | XML |
| 990 | December 2022 | $806,363 | $737,357 | $698,514 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 94-1348537).
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 94-1348537.
- 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 2025 (the year ending December 31, 2025) is due May 15, 2026. 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 2024.
- Who is the principal officer of INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION?
- The 990 for the year ended December 31, 2024 names DION ABRIL.
- Who are the officers and directors of INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION?
- The 990 for the year ended December 31, 2024 lists 18 people; 4 received compensation from the organization, the highest $147,901 (DION ABRIL, EXECUTIVE ADMIN).
- How much revenue does INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $3,391,238, expenses of $2,725,233 and total assets of $2,319,133 at year end.
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