INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION (SEE SCHO)

EIN: 616052795 501(c)(3)

LOUISVILLE, KY

Total Revenue
$1,417,053
Total Expenses
$1,174,991
Total Assets
$3,082,194
Net Assets
$3,016,029
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1975
Legal Domicile
KY
Principal Officer
RICHARD RAY
Phone
5022452412
Tax Period
2025-01-01 to 2025-12-31

INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION (SEE SCHO), founded in 1975, is a community nonprofit that reported $1.4M in total revenue in fiscal year 2025. Revenue fell 27% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $242K, a strong 17% operating margin.

Mission

PROVIDE TRAINING AND CONTINUING EDUCATION PROGRAMS WHICH ARE AVAILABLE TO MEMBERS OF THE SHEET METAL, AIR, RAIL AND TRANSPORTATION WORKERS LOCAL 110 (SMART LOCAL 110) COVERED BY THE UNION'S COLLECTIVE BARGAINING AGREEMENTS.

Program Service Accomplishments

Program 1
Expenses: $1,038,142 Revenue: $1,307,636

PROVIDE TRAINING AND CONTINUING EDUCATION BENEFITS FOR APPRENTICES AND OTHER BARGAINING UNIT EMPLOYEES FROM SHEET METAL, AIR, RAIL AND TRANSPORTATION WORKERS LOCAL 110 (SMART LOCAL 110) AND EMPLOYEES...

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PROVIDE TRAINING AND CONTINUING EDUCATION BENEFITS FOR APPRENTICES AND OTHER BARGAINING UNIT EMPLOYEES FROM SHEET METAL, AIR, RAIL AND TRANSPORTATION WORKERS LOCAL 110 (SMART LOCAL 110) AND EMPLOYEES OF THE SPONSORING CONTRACTOR'S ASSOCIATION.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $52,330
Program Service Revenue $1,293,980
Investment Income $70,688
Other Revenue $55
TOTAL REVENUE $1,417,053

Expense Breakdown

Grants Paid $0
Salaries & Benefits $554,777
Fundraising Expenses $0
Program Expenses $1,038,142
Other Expenses $620,214
TOTAL EXPENSES $1,174,991

Year-over-Year Comparison

2025 2024 Change
Revenue $1,417,053 $1,942,523 -0.3%
Expenses $1,174,991 $1,334,205 -0.1%
Net Income $242,062 $608,318 -0.6%
Key Indicators
✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Governance

Voting Members
6
Independent Members
6
Employees
5
Volunteers
6

Governance Policies

✗ Conflict of Interest Policy
✓ Whistleblower Policy
✓ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School
✗ Operated a Hospital
✗ Provided First Class Travel
✗ Reported Conflict of Interest
✗ Reported Asset Diversion
✗ Excess Benefit Transaction
✗ Made Political Expenditures
✗ Engaged in Lobbying
✗ Operated Donor Advised Fund
✗ Maintained Art Collections
✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
2
$157,893
Total Directors
6
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
ARRON DUVALL CHAIRMAN 0.20
Officer Director
$0 $0 $0
DENNIS HERBERGER TRUSTEE 0.20
Director
$0 $0 $0
RICHARD ROTH TRUSTEE 0.20
Director
$0 $0 $0
MICHAEL HUGHES TRUSTEE 0.20
Director
$0 $0 $0
BRYANT MERRICK TRUSTEE 0.20
Director
$0 $0 $0
KYLE KILLEBREW TRUSTEE 0.20
Director
$0 $0 $0
RICHARD RAY ADMINISTRATOR 40.00
Officer
$103,148 $54,745 $157,893
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $1,417,053 $1,174,991 $3,082,194 $242,062
2024 No data No data No data No data
2023 $1,750,832 $1,126,526 $2,349,140 $624,306
2022 $959,825 $762,891 $1,565,748 $196,934
2021 $816,257 $696,126 $1,344,263 $120,131
2020 $755,335 $621,965 $1,325,254 $133,370
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