Intl Assoc of Sheet Metal Air Rail & Transportation

Nonprofit profile at a glance

EIN
420519620
IRS 990 coverage
2018–2025
Forms available
Form 990 2025
Location
Cedar Rapids, IA, USA
Phone
3193968045
Rating
50
Verdict
MIXED
Rating confidence
Moderate
Sector
Labor Unions

Reported finances

Revenue
$1,172,570
Expenses
$1,099,883
Assets
$1,725,507
Liabilities
$49,020

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • CHRIS HALL (Vice President)
  • MATT MUTERT (President)

Highest reported compensation

  • RUSSELL R JAEGER (Business Agent): $114,234 total reported compensation
  • KYLE DETERMAN (E Board): $95,195 total reported compensation
  • JASON FREEMAN (Recording Secretary): $10,246 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Labor union

Operating model

Revenue model
Membership-supported. 90% of the money available for current operations came from membership dues.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 100
  • Accountability: 72
  • Sustainability: 47
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.2%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 1.57; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 23.4%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -9.8% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: 5% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 3.6% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 574 of 574 board members independent · 3 of 9 filing controls reported
  • Programs: Filed program service accomplishments
  • Leadership: top reported pay $114K · 8 people listed
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 8 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Accountability: Governance controls: 6 of 9 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.