International Association of Sheet Metal Air Rail & Transportation

Nonprofit profile at a glance

EIN
716038880
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Sheridan, AR, USA
Phone
8708142559
Rating confidence
Limited
Sector
Labor Unions

Reported finances

Revenue
$0
Expenses
$0
Assets
$24,959
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

23 people listed

Executive titles in this filing

  • PAUL GRAY (PRESIDENT)
  • JOHN B GUICE (VICE PRESIDENT)
  • JOE HARRINGTON (VICE PRESIDENT)

Highest reported compensation

  • MIKE B PAWELKO (TRUSTEE): $69,358 total reported compensation
  • CHARLES MATT M BAKER (LOCAL CHAIRPERSON): $47,034 total reported compensation
  • BYRON D TAYLOR (SECRETARY TREASURER): $41,239 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

SMART the International Association of Sheet Metal Air Rail and Transportation Workers is one of North Americas most dynamic and diverse unions with 203,000 members. SMARTs members ensure the quality of the air we breathe promote energy efficiency produce and provide the vital services that move products to market and passengers to their destinations. We are sheet metal workers service technicians bus operators engineers conductors sign workers welders production employees and more. With members in scores of different occupations we advocate for fairness in the workplace excellence at work and opportunity for all working families.

What it reported doing in 2024

The organization also negotiated ways to improve workplace safety to improve operations with the carrier Union Pacific Railroad for its members.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 77
  • Accountability: 18
  • Sustainability: 8
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 85.7%; rating input score 86; 5th 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: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: Limited
  • Revenue growth: -20.8% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: -13.7% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 0 of 339 board members independent · 4 of 9 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $69K · 23 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 16 filed money-flow records
  • 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 — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Transparency & Controls: Series filing activity did not reconcile in the filed values.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.