Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2015.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Who runs it and what they're paid
20 people listed on the 990; $1.6M paid to officers and key staff.
Matthew Gugala’s $250K as Pres/Bus Mgr is at the 93rd percentile of top reported officer pay among 1245 $1–10M employment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.
Compensation history total reportable pay by year · 8 named individuals · Part VII
| Name | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 |
|---|---|---|---|---|---|---|
| Matthew Gugala | $249,507 | $216,421 | $178,594 | $171,484 | $149,506 | $144,640 |
| John Daniel | — | $135,951 | $236,661 | $227,993 | $181,123 | $174,736 |
| Kevin Galass | $190,441 | $174,105 | $159,850 | $160,104 | $146,695 | $141,271 |
| Jay Jones | $174,708 | $165,236 | $158,122 | $69,453 | — | — |
| Mike Powers | $174,493 | $166,946 | $160,306 | $46,543 | $1,325 | $1,325 |
| Ron Mika | $172,507 | $165,023 | $157,436 | $158,683 | $148,096 | $142,936 |
| Brian McSherry | $171,254 | $164,487 | $157,684 | $159,156 | $146,167 | $144,808 |
| Brian Dahlman | $171,043 | $166,233 | $155,530 | $157,460 | $144,069 | $136,671 |
Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.
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Questions the 990 asks
The form asks each of these directly. These are the filed answers.
- Family or business ties among officersPt VI · Ln 2No
- Top official's pay set by an independent reviewPt VI · Ln 15aYes
Programs and updates
Organizes and represents sheet metal workers for their economic, moral, and social advancement.
Questions for Smart Local 265
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Know this org? Add your story
To organize workers for their economic, moral and social advancement for the year end membership of 1,894.
Funders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
By the numbers
The FY2023 990, line by line.
Download 990
| Line | Start FY23 | End FY23 |
|---|---|---|
| Cash and savingsLn 1–2 | $5.4M | $6.5M |
| InvestmentsLn 11–13 | $591K | $0 |
| Land, buildings, equipmentLn 10c | $367K | $412K |
| Total assetsLn 16 | $7.3M | $7.6M |
| LiabilitiesLn 26 | $378K | $481K |
| Net assetsLn 32 | $6.9M | $7.1M |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Grants to domestic organizationsLn 1 | $68K | |||
| Pay of current officers, directors and key staffLn 5 | $1.4M | |||
| Other salaries and wagesLn 7 | $733K | |||
| Pension plan contributionsLn 8 | $381K | |||
| Other employee benefitsLn 9 | $251K | |||
| Payroll taxesLn 10 | $131K | |||
| Legal feesLn 11b | $63K | |||
| Accounting feesLn 11c | $22K | |||
| Other fees for servicesLn 11g | $78K | |||
| Advertising and promotionLn 12 | $122K | |||
| Office expensesLn 13 | $105K | |||
| Information technologyLn 14 | $61K | |||
| OccupancyLn 16 | $77K | |||
| TravelLn 17 | $126K | |||
| Conferences, conventions and meetingsLn 19 | $41K | |||
| Payments to affiliatesLn 21 | $932K | |||
| Depreciation, depletion and amortizationLn 22 | $104K | |||
| InsuranceLn 23 | $41K | |||
| Other expenses (24a–d)Ln 24 | $18K | |||
| Total functional expensesLn 25 | $4.8M |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2025 LatestFiled with the IRS Mar 12, 2026 | $6.2M | $5.1M | $1.1M | $8.7M | 990 PDF |
| FY2024Filed with the IRS Apr 9, 2025 | $5.5M | $5.0M | $510K | $7.6M | 990 PDF |
| FY2023 ViewingFiled with the IRS Oct 22, 2024 | $4.9M | $4.8M | $161K | $7.1M | 990 PDF |
| FY2022Filed with the IRS Nov 15, 2023 | $4.7M | $4.5M | $108K | $6.9M | 990 PDF |
| FY2021Filed with the IRS Nov 10, 2022 | $4.4M | $4.1M | $220K | $6.8M | 990 PDF |
| FY2020Filed with the IRS May 12, 2021 | $4.3M | $4.1M | $222K | $6.6M | 990 PDF |
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Schedules filed Part IV
See the full FY2023 990 (6 parts)
Part I · Summary $4,933,065 revenue, 12 lines filed
Part VI · Governance 0 of 15 board members independent, 2 to look at
Part VIII · Statement of revenue $4,933,065 across 7 lines filed
Part IX · Statement of functional expenses $4,772,256 across 19 lines filed
Part X · Balance sheet $7,580,176 assets, 12 lines filed
Part XI · Reconciliation of net assets $7,099,405 net assets at year end
Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File
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