INTERNATIONAL ASSOCIATION OF SHEET… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1969

Legal Domicile

Principal Officer

SEAN P MCCORMICK

Phone

3107209124

Tax Period

2024-01-01 to 2024-12-31

INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION, founded in 1969, is a small nonprofit in the Employment sector that reported $328K in total revenue in fiscal year 2024. Revenue decreased 10% compared to the prior year. The organization ran a surplus of $61K, a strong 19% operating margin.

Mission

to ensure fair wages safe working conditions and reasonable work schedules for union workers at LACMTA. Otherwise Union Representation for Bus and Rail Operators

Program Service Accomplishments

Program 1

Expenses: $0 Revenue: $0

Union Representation for Bus and Rail operators working for LACMTA

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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%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $324,653

Program Service Revenue $0

Investment Income $0

Other Revenue $3,696

TOTAL REVENUE $328,349

Expense Breakdown

Grants Paid $5,199

Salaries & Benefits $218,497

Fundraising Expenses $0

Program Expenses $0

Other Expenses $43,643

TOTAL EXPENSES $267,339

Year-over-Year Comparison

	2024	2023	Change
Revenue	$328,349	$365,657	-0.1%
Expenses	$267,339	$377,753	-0.3%
Net Income	$61,010	$-12,096	-6.0%

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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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

854

Independent Members

N/A

Employees

Volunteers

N/A

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

$193,613

Total Directors

$2,952

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MYNOR AGUILAR	LCA SECRETARY	4.00	Officer	$2,439	$0	$2,439
SHIRLEY ANDERSON	LCA VICE CHAIRPERSON	6.00	Officer	$10,069	$0	$10,069
JESUS A ANTUNEZ	TRUSTEE	2.00	Director	$714	$0	$714
JOSE G BARAJAS	LEGISLATIVE REPRESENTATIVE	4.00		$1,997	$0	$1,997
SEBASTIAN CASTANEDA	SHOP STEWARD	3.00		$1,087	$0	$1,087
JULIO CHAVEZ	RAIL SHOP STEWARD	1.00		$400	$0	$400
JUAN C GONZALEZ	RAIL CHAIRMAN	20.00	Officer	$7,565	$0	$7,565
LAWRENCE D HARRIS	RAIL SHOP STEWARD	1.00	Officer	$400	$0	$400
MICHELLE L JACKSON	TREASURER	2.00	Officer	$0	$196	$196
SEAVER LAVENDER	ASSTLEGISLATIVE REPRESENTATIVE	2.00	Officer	$373	$0	$373
WILLIAM LUCKEY III	PRESIDENT	20.00	Officer	$12,355	$634	$12,989
SEAN P Mc CORMICK	TREASURER	20.00	Officer	$40,460	$2,863	$43,323
HERMAN E MIJONGOS	RAIL SHOP STEWARD	1.00	Officer	$314	$0	$314
OSCAR PORTILLO	RAIL SHOP STEWARD	2.00	Officer	$673	$0	$673
MAYRA C RECINOS	TRUSTEE	4.00	Director	$1,119	$0	$1,119
EDUARDO REYES	VICE PRESIDENT	2.00	Officer	$1,106	$135	$1,241
ASHLEY RICHARDS	RAIL SHOP STEWARD	1.00	Officer	$400	$0	$400
AYESHA D ROBBINS	RAIL VICE CHAIRPERSON	20.00	Officer	$3,585	$0	$3,585
TIFFANY N SHEFFIELD	SECRETARY	20.00	Officer	$9,958	$1,472	$11,430
MAXINE L SHORTS	SERGEANT AT ARMS	4.00	Officer	$1,800	$0	$1,800
JOSE L SORIANO	TRUSTEE	2.00	Director	$1,119	$0	$1,119
DUPREE SUMMITT	RAIL SHOP STEWARD	1.00	Officer	$400	$0	$400
QUINTON WORMLEY	LOCAL CHAIRPERSON	40.00	Officer	$95,129	$634	$95,763
MYESHA L BAYSINGER	RAIL SHOP STEWARD	1.00	Officer	$400	$0	$400
VICTORIA WINGE	SECRETARY	1.00	Officer	$0	$253	$253

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	No data	No data	No data	No data
2024	$328,349	$267,339	$87,757	$61,010
2023	$365,657	$377,753	$26,748	$-12,096
2022	$347,081	$368,003	$38,844	$-20,922
2021	$350,475	$345,658	$59,766	$4,817
2020	$381,969	$342,160	$54,949	$39,809

INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION