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Nonprofiteer
← SMART LOCAL UNION NO 28

Form 990 for tax year 2023

Filed by SMART LOCAL UNION NO 28.

Totals

Total revenue
$10,973,208
Total expenses
$9,751,852
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$10,561,766
Investment income
$223,627
Other revenue
$187,815
Total assets, end of year
$11,759,522
Total liabilities, end of year
$9,823
Net assets or fund balances, end of year
$11,749,699
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: MEMBER DUES&ASSESSMENTS

    total $10,551,866 · related or exempt $10,551,866

  • 2b · Program service revenue: RENTAL INCOME FROM AFFIL

    total $9,900 · related or exempt $9,900

  • 3 · Investment income

    total $223,627 · excluded $223,627

  • 11a · Other revenue: ORGANIZING SUBSIDY

    total $118,529 · related or exempt $118,529

  • 11b · Other revenue: REIMBURSED EXP AND APPAREL INC

    total $69,286 · related or exempt $69,286

  • 11e · Other revenue, total

    $187,815

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $3,407,183

  • 7 · Other salaries and wages

    total $1,514,610

  • 8 · Pension plan contributions

    total $353,856

  • 9 · Other employee benefits

    total $262,458

  • 10 · Payroll taxes

    total $291,736

  • 11b · Fees: legal

    total $359,116

  • 11c · Fees: accounting

    total $79,400

  • 13 · Office expenses

    total $222,246

  • 14 · Information technology

    total $228,357

  • 16 · Occupancy

    total $62,940

  • 17 · Travel

    total $97,524

  • 19 · Conferences, conventions and meetings

    total $211,854

  • 21 · Payments to affiliates

    total $1,742,863

  • 22 · Depreciation, depletion and amortization

    total $108,725

  • 23 · Insurance

    total $70,256

  • 24a · Other expenses: LITIGATION EXPENSES

    total $371,101

  • 24b · Other expenses: REIMBURSED EXPENSES

    total $198,700

  • 24c · Other expenses: ADS & TICKETS

    total $113,847

  • 24d · Other expenses: MEMBERSHIP ACTIVITIES

    total $55,080

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,049,134 · end of year $1,573,127

  • 2 · Savings and temporary cash investments

    beginning of year $5,510,474 · end of year $7,246,614

  • 8 · Inventories for sale or use

    beginning of year $20,169 · end of year $29,065

  • 10a · Land, buildings and equipment: cost or other basis

    $4,888,288

  • 10b · Land, buildings and equipment: accumulated depreciation

    $4,658,046

  • 10c · Land, buildings and equipment, net

    beginning of year $295,100 · end of year $230,242

  • 15 · Other assets

    beginning of year $2,680,474 · end of year $2,680,474

  • 25 · Other liabilities

    beginning of year $27,008 · end of year $9,823

  • 27 · Net assets without donor restrictions

    beginning of year $10,528,343 · end of year $11,749,699

Mission and programs · 2023

Mission

THE PURPOSE OF THE UNION IS TO PROVIDE FOR THE CONTINUOUS EMPLOYMENT OF ITS MEMBERS AND TO ESTABLISH WAGES, HOURS, AND CONDITIONS OF EMPLOYMENT, AS WELL AS PROVIDE SKILLED SHEET METAL WORKERS TO EMPLOYERS.

  • THE PURPOSE OF THE UNION IS TO PROVIDE FOR THE CONTINUOUS EMPLOYMENT OF ITS MEMBERS AND TO ESTABLISH WAGES, HOURS, AND CONDITIONS OF EMPLOYMENT, AS WELL AS PROVIDE SKILLED SHEET METAL WORKERS TO EMPLOYERS.

As filed on the 2023 return.

Listed in Part VII

  • Eric Meslin

    PRESIDENT/BUSINESS MANAGER

    Total calculated
    $420,486
    From this org
    $235,198
    From related orgs
    $0
    Other
    $185,288
    Hours/week
    58 + 2 related

    Schedule J breakdown matched by us

    Base
    $235,198
    Bonus
    $0
    Other
    $0
    Deferred
    $138,280
    Nontaxable benefits
    $47,008
    Filer's total
    $420,486
  • Thomas Gallagher

    VICE PRESIDENT

    Total calculated
    $7,516
    From this org
    $7,516
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Salvatore Starace

    FIN/REC SECRETARY

    Total calculated
    $357,299
    From this org
    $197,008
    From related orgs
    $0
    Other
    $160,291
    Hours/week
    48 + 2 related

    Schedule J breakdown matched by us

    Base
    $197,008
    Bonus
    $0
    Other
    $0
    Deferred
    $115,713
    Nontaxable benefits
    $44,578
    Filer's total
    $357,299
  • Ruben D Garcia

    WARDEN

    Total calculated
    $2,886
    From this org
    $2,886
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Justin L Deliz

    CONDUCTOR

    Total calculated
    $2,886
    From this org
    $2,886
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Christopher Meslin

    EXECUTIVE BOARD

    Total calculated
    $2,409
    From this org
    $2,409
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Thelma-Louise Fernandez

    EXECUTIVE BOARD

    Total calculated
    $3,608
    From this org
    $3,608
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Phillip E Meslin

    EXECUTIVE BOARD

    Total calculated
    $3,908
    From this org
    $3,908
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Jose L Ramos

    EXECUTIVE BOARD

    Total calculated
    $3,908
    From this org
    $3,908
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Anthony Gonzalez

    EXECUTIVE BOARD - THRU 06/23

    Total calculated
    $1,798
    From this org
    $1,798
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Anthony Hernandez

    EXECUTIVE BOARD

    Total calculated
    $1,199
    From this org
    $1,199
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Luis M Placeres

    EXECUTIVE BOARD

    Total calculated
    $3,302
    From this org
    $3,302
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Thomas J Regan Jr

    EXECUTIVE BOARD

    Total calculated
    $3,602
    From this org
    $3,602
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Sylvester Wright

    EXECUTIVE BOARD

    Total calculated
    $3,908
    From this org
    $3,908
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Amanda M Filpo

    TRUSTEE

    Total calculated
    $3,908
    From this org
    $3,908
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Tamara L Mitchell

    TRUSTEE

    Total calculated
    $3,908
    From this org
    $3,908
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Francis R Nolan

    TRUSTEE

    Total calculated
    $3,908
    From this org
    $3,908
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • James E Callahan

    BUSINESS AGENT

    Total calculated
    $330,241
    From this org
    $182,273
    From related orgs
    $0
    Other
    $147,968
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $182,273
    Bonus
    $0
    Other
    $0
    Deferred
    $104,328
    Nontaxable benefits
    $43,640
    Filer's total
    $330,241
  • Joseph Rojas

    BUSINESS AGENT

    Total calculated
    $316,347
    From this org
    $169,657
    From related orgs
    $0
    Other
    $146,690
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $169,657
    Bonus
    $0
    Other
    $0
    Deferred
    $103,327
    Nontaxable benefits
    $43,363
    Filer's total
    $316,347
  • Brian Nigro

    BUSINESS AGENT

    Total calculated
    $316,421
    From this org
    $169,731
    From related orgs
    $0
    Other
    $146,690
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $169,731
    Bonus
    $0
    Other
    $0
    Deferred
    $103,327
    Nontaxable benefits
    $43,363
    Filer's total
    $316,421
  • Marvin Tavarez

    BUSINESS AGENT

    Total calculated
    $316,347
    From this org
    $169,657
    From related orgs
    $0
    Other
    $146,690
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $169,657
    Bonus
    $0
    Other
    $0
    Deferred
    $103,327
    Nontaxable benefits
    $43,363
    Filer's total
    $316,347
  • Fernando L Robles

    BUSINESS AGENT

    Total calculated
    $316,347
    From this org
    $169,657
    From related orgs
    $0
    Other
    $146,690
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $169,657
    Bonus
    $0
    Other
    $0
    Deferred
    $103,327
    Nontaxable benefits
    $43,363
    Filer's total
    $316,347
  • Robert Rotolo

    BUSINESS AGENT

    Total calculated
    $328,370
    From this org
    $180,846
    From related orgs
    $0
    Other
    $147,524
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $180,846
    Bonus
    $0
    Other
    $0
    Deferred
    $104,161
    Nontaxable benefits
    $43,363
    Filer's total
    $328,370
  • Ralph C Tortora

    BUSINESS AGENT

    Total calculated
    $326,790
    From this org
    $178,969
    From related orgs
    $0
    Other
    $147,821
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $178,969
    Bonus
    $0
    Other
    $0
    Deferred
    $104,458
    Nontaxable benefits
    $43,363
    Filer's total
    $326,790
  • Timothy J Wilton

    BUSINESS AGENT

    Total calculated
    $325,881
    From this org
    $178,037
    From related orgs
    $0
    Other
    $147,844
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $178,037
    Bonus
    $0
    Other
    $0
    Deferred
    $104,481
    Nontaxable benefits
    $43,363
    Filer's total
    $325,881
  • Marie F Jacobsohn

    COURT COMPLIANCE OFFICER

    Total calculated
    $193,495
    From this org
    $172,685
    From related orgs
    $0
    Other
    $20,810
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $172,685
    Bonus
    $0
    Other
    $0
    Deferred
    $10,086
    Nontaxable benefits
    $10,724
    Filer's total
    $193,495
  • Daniel Moscol

    ORGANIZER

    Total calculated
    $291,849
    From this org
    $155,594
    From related orgs
    $0
    Other
    $136,255
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $155,594
    Bonus
    $0
    Other
    $0
    Deferred
    $92,386
    Nontaxable benefits
    $43,869
    Filer's total
    $291,849
  • Justin M Orlando

    ORGANIZER

    Total calculated
    $290,015
    From this org
    $154,808
    From related orgs
    $0
    Other
    $135,207
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $154,808
    Bonus
    $0
    Other
    $0
    Deferred
    $91,338
    Nontaxable benefits
    $43,869
    Filer's total
    $290,015
  • William E Mills

    UNION PROJECT MANAGER

    Total calculated
    $155,765
    From this org
    $133,841
    From related orgs
    $0
    Other
    $21,924
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $133,841
    Bonus
    $0
    Other
    $0
    Deferred
    $11,200
    Nontaxable benefits
    $10,724
    Filer's total
    $155,765
  • Anthony Guerrero

    EEOC COORDINATOR

    Total calculated
    $251,772
    From this org
    $143,288
    From related orgs
    $0
    Other
    $108,484
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $143,288
    Bonus
    $0
    Other
    $0
    Deferred
    $64,615
    Nontaxable benefits
    $43,869
    Filer's total
    $251,772

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • SMART LOCAL UNION NO 28 POLITICAL ACTION LEAGUE

    527 · POLITICAL ACTION · NY · controlled entity

    Directly controlled by SMART LOCAL UNION NO 28

  • 28 REALTY INC

    501(C)(2) · HOLD TITLE TO REAL ESTATE · NY · controlled entity

    Directly controlled by SMART LOCAL UNION NO 28

Provenance

Return type
form_990
Tax year
2023
Filed
19 March 2024
IRS schema version
2023v5.0
Source object
202410799349300836

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