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Nonprofiteer
← SMART LOCAL UNION NO 28

Form 990 for tax year 2022

Filed by SMART LOCAL UNION NO 28.

Totals

Total revenue
$12,103,950
Total expenses
$9,781,539
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$11,816,500
Investment income
$101,034
Other revenue
$186,416
Total assets, end of year
$10,555,351
Total liabilities, end of year
$27,008
Net assets or fund balances, end of year
$10,528,343
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 $11,784,100 · related or exempt $11,784,100

  • 2b · Program service revenue: RENTAL INCOME

    total $32,400 · related or exempt $32,400

  • 3 · Investment income

    total $101,034 · excluded $101,034

  • 11a · Other revenue: ORGANIZING SUBSIDY

    total $112,122 · related or exempt $112,122

  • 11b · Other revenue: OTHER INCOME

    total $74,294 · related or exempt $74,294

  • 11e · Other revenue, total

    $186,416

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $3,339,333

  • 7 · Other salaries and wages

    total $1,452,925

  • 8 · Pension plan contributions

    total $285,910

  • 9 · Other employee benefits

    total $275,083

  • 10 · Payroll taxes

    total $277,046

  • 11b · Fees: legal

    total $251,162

  • 11c · Fees: accounting

    total $73,602

  • 13 · Office expenses

    total $202,438

  • 14 · Information technology

    total $206,773

  • 16 · Occupancy

    total $34,973

  • 17 · Travel

    total $96,165

  • 19 · Conferences, conventions and meetings

    total $188,058

  • 21 · Payments to affiliates

    total $1,796,726

  • 22 · Depreciation, depletion and amortization

    total $109,297

  • 23 · Insurance

    total $65,901

  • 24a · Other expenses: LITIGATION EXPENSES

    total $621,850

  • 24b · Other expenses: REIMBURSED EXPENSES

    total $156,052

  • 24c · Other expenses: MEMBERSHIP ACTIVITIES

    total $140,417

  • 24d · Other expenses: LITIGATION SETTLEMENT

    total $100,882

  • 24e · All other expenses

    total $106,946

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,364,277 · end of year $2,049,134

  • 2 · Savings and temporary cash investments

    beginning of year $3,738,072 · end of year $5,510,474

  • 8 · Inventories for sale or use

    beginning of year $37,604 · end of year $20,169

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

    $4,844,420

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

    $4,549,320

  • 10c · Land, buildings and equipment, net

    beginning of year $404,397 · end of year $295,100

  • 15 · Other assets

    beginning of year $2,663,223 · end of year $2,680,474

  • 25 · Other liabilities

    beginning of year $1,641 · end of year $27,008

  • 27 · Net assets without donor restrictions

    beginning of year $8,205,932 · end of year $10,528,343

Mission and programs · 2022

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 2022 return.

Listed in Part VII

  • Eric Meslin

    PRESIDENT/BUSINESS MANAGER

    Total calculated
    $410,799
    From this org
    $231,325
    From related orgs
    $0
    Other
    $179,474
    Hours/week
    60 + 1 related

    Schedule J breakdown matched by us

    Base
    $231,325
    Bonus
    $0
    Other
    $0
    Deferred
    $135,008
    Nontaxable benefits
    $44,466
    Filer's total
    $410,799
  • Thomas Gallagher

    VICE PRESIDENT

    Total calculated
    $7,678
    From this org
    $7,678
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Salvatore Starace

    FIN/REC SECRETARY

    Total calculated
    $348,613
    From this org
    $193,529
    From related orgs
    $0
    Other
    $155,084
    Hours/week
    50 + 1 related

    Schedule J breakdown matched by us

    Base
    $193,529
    Bonus
    $0
    Other
    $0
    Deferred
    $112,915
    Nontaxable benefits
    $42,169
    Filer's total
    $348,613
  • Ruben D Garcia

    WARDEN - EFF 07/2022

    Total calculated
    $1,481
    From this org
    $1,481
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Paul G Gale

    WARDEN - THRU 07/2022

    Total calculated
    $1,648
    From this org
    $1,648
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Justin L Deliz

    CONDUCTOR - EFF 07/2022

    Total calculated
    $1,481
    From this org
    $1,481
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Luis M Placeres

    CONDUCTOR - THRU 07/2022

    Total calculated
    $1,648
    From this org
    $1,648
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Christopher Meslin

    EXECUTIVE BOARD

    Total calculated
    $3,547
    From this org
    $3,547
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Thelma-Louise Fernandez

    EXECUTIVE BOARD - EFF 07/2022

    Total calculated
    $1,782
    From this org
    $1,782
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Leah R Rambo

    EXECUTIVE BOARD - THRU 07/2022

    Total calculated
    $1,765
    From this org
    $1,765
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Phillip E Meslin

    EXECUTIVE BOARD

    Total calculated
    $3,542
    From this org
    $3,542
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Jose L Ramos

    EXECUTIVE BOARD

    Total calculated
    $3,842
    From this org
    $3,842
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Anthony Gonzalez

    EXECUTIVE BOARD - EFF 07/2022

    Total calculated
    $1,782
    From this org
    $1,782
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Anthony Hernandez

    EXECUTIVE BOARD - EFF 07/2022

    Total calculated
    $2,076
    From this org
    $2,076
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Luis M Placeres

    EXECUTIVE BOARD - EFF 07/2022

    Total calculated
    $2,076
    From this org
    $2,076
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Thomas J Regan Jr

    EXECUTIVE BOARD - EFF 07/2022

    Total calculated
    $2,665
    From this org
    $2,665
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Desmond Rivers

    EXECUTIVE BOARD - THRU 07/2022

    Total calculated
    $1,766
    From this org
    $1,766
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Joseph Rojas

    EXECUTIVE BOARD - THRU 07/2022

    Total calculated
    $2,060
    From this org
    $2,060
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Marvin Tavarez

    EXECUTIVE BOARD - THRU 07/2022

    Total calculated
    $2,060
    From this org
    $2,060
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Edward Wilton

    EXECUTIVE BOARD - THRU 07/2022

    Total calculated
    $2,060
    From this org
    $2,060
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Sylvester Wright

    EXECUTIVE BOARD

    Total calculated
    $3,842
    From this org
    $3,842
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Amanda M Filpo

    TRUSTEE - EFF 07/2022

    Total calculated
    $1,542
    From this org
    $1,542
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Frank Leonard

    TRUSTEE - THRU 07/2022

    Total calculated
    $1,766
    From this org
    $1,766
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Tamara L Mitchell

    TRUSTEE

    Total calculated
    $3,013
    From this org
    $3,013
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Francis R Nolan

    TRUSTEE - EFF 07/2022

    Total calculated
    $1,242
    From this org
    $1,242
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Thomas J Regan Jr

    TRUSTEE - THRU 07/2022

    Total calculated
    $1,177
    From this org
    $1,177
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • James E Callahan

    BUSINESS AGENT

    Total calculated
    $322,085
    From this org
    $179,195
    From related orgs
    $0
    Other
    $142,890
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $179,195
    Bonus
    $0
    Other
    $0
    Deferred
    $101,870
    Nontaxable benefits
    $41,020
    Filer's total
    $322,085
  • Joseph Rojas

    BUSINESS AGENT - EFF 07/2022

    Total calculated
    $150,622
    From this org
    $83,097
    From related orgs
    $0
    Other
    $67,525
    Hours/week
    45
  • Raymond Minieri

    BUSINESS AGENT - THRU 07/2022

    Total calculated
    $160,602
    From this org
    $86,040
    From related orgs
    $0
    Other
    $74,562
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $86,040
    Bonus
    $0
    Other
    $0
    Deferred
    $53,519
    Nontaxable benefits
    $21,043
    Filer's total
    $160,602
  • Brian Nigro

    BUSINESS AGENT

    Total calculated
    $311,094
    From this org
    $169,428
    From related orgs
    $0
    Other
    $141,666
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $169,428
    Bonus
    $0
    Other
    $0
    Deferred
    $100,646
    Nontaxable benefits
    $41,020
    Filer's total
    $311,094
  • Marvin Tavarez

    BUSINESS AGENT - EFF 07/2022

    Total calculated
    $151,268
    From this org
    $83,097
    From related orgs
    $0
    Other
    $68,171
    Hours/week
    45
  • Frank Nitto

    BUSINESS AGENT - THRU 07/2022

    Total calculated
    $160,198
    From this org
    $85,636
    From related orgs
    $0
    Other
    $74,562
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $85,636
    Bonus
    $0
    Other
    $0
    Deferred
    $53,519
    Nontaxable benefits
    $21,043
    Filer's total
    $160,198
  • Fernando L Robles

    BUSINESS AGENT

    Total calculated
    $308,139
    From this org
    $167,085
    From related orgs
    $0
    Other
    $141,054
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $167,085
    Bonus
    $0
    Other
    $0
    Deferred
    $100,034
    Nontaxable benefits
    $41,020
    Filer's total
    $308,139
  • Robert Rotolo

    BUSINESS AGENT

    Total calculated
    $319,466
    From this org
    $176,576
    From related orgs
    $0
    Other
    $142,890
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $176,576
    Bonus
    $0
    Other
    $0
    Deferred
    $101,870
    Nontaxable benefits
    $41,020
    Filer's total
    $319,466
  • Ralph C Tortora

    BUSINESS AGENT

    Total calculated
    $321,318
    From this org
    $178,428
    From related orgs
    $0
    Other
    $142,890
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $178,428
    Bonus
    $0
    Other
    $0
    Deferred
    $101,870
    Nontaxable benefits
    $41,020
    Filer's total
    $321,318
  • Timothy J Wilton

    BUSINESS AGENT

    Total calculated
    $317,588
    From this org
    $174,698
    From related orgs
    $0
    Other
    $142,890
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $174,698
    Bonus
    $0
    Other
    $0
    Deferred
    $101,870
    Nontaxable benefits
    $41,020
    Filer's total
    $317,588
  • Marie F Jacobsohn

    COURT COMPLIANCE OFFICER

    Total calculated
    $186,286
    From this org
    $166,378
    From related orgs
    $0
    Other
    $19,908
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $166,378
    Bonus
    $0
    Other
    $0
    Deferred
    $9,792
    Nontaxable benefits
    $10,116
    Filer's total
    $186,286
  • Daniel Moscol

    ORGANIZER

    Total calculated
    $284,441
    From this org
    $152,576
    From related orgs
    $0
    Other
    $131,865
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $152,576
    Bonus
    $0
    Other
    $0
    Deferred
    $90,111
    Nontaxable benefits
    $41,754
    Filer's total
    $284,441
  • Justin M Orlando

    ORGANIZER

    Total calculated
    $283,663
    From this org
    $151,798
    From related orgs
    $0
    Other
    $131,865
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $151,798
    Bonus
    $0
    Other
    $0
    Deferred
    $90,111
    Nontaxable benefits
    $41,754
    Filer's total
    $283,663
  • Anthony Guerrero

    EEOC COORDINATOR

    Total calculated
    $245,966
    From this org
    $141,049
    From related orgs
    $0
    Other
    $104,917
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $141,049
    Bonus
    $0
    Other
    $0
    Deferred
    $63,163
    Nontaxable benefits
    $41,754
    Filer's total
    $245,966
  • Joanne Laskas

    ASSISTANT TO THE PRESIDENT

    Total calculated
    $143,436
    From this org
    $121,006
    From related orgs
    $0
    Other
    $22,430
    Hours/week
    35

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

Itemized on Schedule J with no Part VII listing of the same name on this return:

  • Joseph Rojas

    BUSINESS AGENT - EFF 07/2022

    Schedule J breakdown

    Base
    $83,097
    Bonus
    $0
    Other
    $0
    Deferred
    $47,476
    Nontaxable benefits
    $20,049
    Filer's total
    $150,622
  • Marvin Tavarez

    BUSINESS AGENT - EFF 07/2022

    Schedule J breakdown

    Base
    $83,097
    Bonus
    $0
    Other
    $0
    Deferred
    $48,122
    Nontaxable benefits
    $20,049
    Filer's total
    $151,268

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
2022
Filed
5 May 2023
IRS schema version
2022v5.0
Source object
202331259349300723

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