INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION: Form 990EZ, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION (EIN 11-6000228)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-03-25
- IRS object ID
- 202610849349200731
- Schema version
- 2025v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-03-25T10:38:59-07:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 116000228 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INTE | BusinessNameControlTxt |
| Phone | 6314844440 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 255 river road | AddressLine1Txt |
| City | smithtown | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11787 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Michael Capizzi | PersonNm |
| Person Title | Secretary/Treasurer | PersonTitleTxt |
| Phone | 6314844440 | PhoneNum |
| Signature | 2026-03-25 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Initial Return | Yes (X) | InitialReturnInd |
| Group Exemption | 6122 | GroupExemptionNum |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Organization501c | Yes (X) | Organization501cInd |
| Type Of Organization Other | Yes (X) | TypeOfOrganizationOtherInd |
| Type Of Organization Other | Labor Organization | TypeOfOrganizationOtherDesc |
| Gross Receipts | $73,995 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $0 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $0 | ProgramServiceRevenueAmt |
| Membership Dues | $73,136 | MembershipDuesAmt |
| Investment Income | $0 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $0 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $0 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $859 | OtherRevenueTotalAmt |
| Total Revenue | $73,995 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $1,579 | GrantsAndSimilarAmountsPaidAmt |
| Benefits Paid To Or For Members | $0 | BenefitsPaidToOrForMembersAmt |
| Salaries Other Comp Empl Bnft | $162,965 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $0 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $7,218 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $1,467 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $45,992 | OtherExpensesTotalAmt |
| Total Expenses | $219,221 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$145,226 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $213,346 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $68,120 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $213,346 | BOYAmt |
| EOY | $68,120 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $213,346 | BOYAmt |
| EOY | $68,120 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $213,346 | BOYAmt |
| EOY | $68,120 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | Representation of conductors of LIRR | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | REPRESENTATION OF CONDUCTORS OF LIRR | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $0 | GrantsAndAllocationsAmt |
| Program Service Expenses | $0 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $0 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (16 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Edwin Aguinaldo | ||||
| LCA SECRETARY | 40 | $0 | $0 | $2,256 |
| GEORGE ALEXAKOS | ||||
| LCA SECRETARY | 40 | $0 | $0 | $2,256 |
| MICHAEL CAPIZZI | ||||
| SEC & TRES | 40 | $0 | $0 | $22,740 |
| EUGENE CHINO | ||||
| PRESIDENT | 40 | $0 | $0 | $27,396 |
| JOHN FABILLI | ||||
| LCA SECRETARY | 40 | $0 | $0 | $2,256 |
| BRYAN FARRISH | ||||
| LCA SECRETARY | 40 | $0 | $0 | $2,256 |
| RICHARD FIGUEROA | ||||
| LCA SECRETARY | 40 | $0 | $0 | $1,176 |
| JEFFREY FINN | ||||
| LOCAL CHAIRPERSON | 40 | $0 | $0 | $11,880 |
| BRIAN GRANT | ||||
| VICE PRES | 40 | $0 | $0 | $5,052 |
| CHRISTOPHER LEATHERS | ||||
| VICE LC | 40 | $0 | $0 | $5,124 |
| NICHOLAS LEGGIO | ||||
| VICE PRES | 40 | $0 | $0 | $4,476 |
| MICHAEL RACCA | ||||
| VICE LC | 40 | $0 | $0 | $14,277 |
| ANTHONY SIMON | ||||
| GENERAL CHAIRMAN | 40 | $0 | $0 | $27,984 |
| MARK SPARBERG | ||||
| LCA SECRETARY | 40 | $0 | $0 | $5,052 |
| VINCENT TESSITORE | ||||
| LOCAL CHAIRPERSON | 40 | $0 | $0 | $7,196 |
| JAY VALDEMIRA | ||||
| VICE LC | 40 | $0 | $0 | $21,588 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Form1120 Pol Filed | 0 | Form1120PolFiledInd |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL CAPIZZI | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 255 RIVER ROAD | AddressLine1Txt |
| City | SMITHTOWN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11787 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6314844440 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990-EZ, Part I, Line 8 | Description;Amount^refund;859^Total;859^ |
| Form 990-EZ, Part I, Line 10 | Recovered dues |
| Form 990-EZ, Part I, Line 16 | Description;Amount^dues paid on behalf of members;45992^Total;45992^ |