Totals
- Total revenue
- $11,178,629
- Total expenses
- $10,838,746
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $10,537,285
- Investment income
- $269,612
- Other revenue
- $371,732
- Total assets, end of year
- $12,800,721
- Total liabilities, end of year
- $14,459
- Net assets or fund balances, end of year
- $12,786,262
- 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 $10,526,485 · related or exempt $10,526,485
-
2b · Program service revenue: RENTAL INCOME FROM AFFIL
total $10,800 · related or exempt $10,800
-
3 · Investment income
total $269,612 · excluded $269,612
-
11a · Other revenue: OTHER INCOME
total $247,531 · related or exempt $247,531
-
11b · Other revenue: ORGANIZING SUBSIDY
total $124,201 · related or exempt $124,201
-
11e · Other revenue, total
$371,732
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $3,723,907
-
7 · Other salaries and wages
total $1,472,095
-
8 · Pension plan contributions
total $329,897
-
9 · Other employee benefits
total $495,212
-
10 · Payroll taxes
total $314,678
-
11b · Fees: legal
total $237,568
-
11c · Fees: accounting
total $82,000
-
11g · Fees: other
total $60,250
-
13 · Office expenses
total $260,776
-
14 · Information technology
total $287,559
-
16 · Occupancy
total $68,956
-
17 · Travel
total $106,268
-
19 · Conferences, conventions and meetings
total $189,469
-
21 · Payments to affiliates
total $1,809,342
-
22 · Depreciation, depletion and amortization
total $17,648
-
23 · Insurance
total $113,435
-
24a · Other expenses: LITIGATION EXPENSES
total $763,041
-
24b · Other expenses: REIMBURSED EXPENSES
total $178,200
-
24c · Other expenses: MEMBERSHIP ACTIVITIES
total $176,170
-
24d · Other expenses: ADS & TICKETS
total $111,129
-
24e · All other expenses
total $41,146
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $511,031 · end of year $806,103
-
2 · Savings and temporary cash investments
beginning of year $8,863,755 · end of year $8,904,955
-
8 · Inventories for sale or use
beginning of year $27,823 · end of year $43,496
-
9 · Prepaid expenses and deferred charges
beginning of year $66,280 · end of year $48,912
-
10a · Land, buildings and equipment: cost or other basis
$4,905,238
-
10b · Land, buildings and equipment: accumulated depreciation
$4,751,538
-
10c · Land, buildings and equipment, net
beginning of year $154,398 · end of year $153,700
-
15 · Other assets
beginning of year $2,843,555 · end of year $2,843,555
-
25 · Other liabilities
beginning of year $20,463 · end of year $14,459
-
27 · Net assets without donor restrictions
beginning of year $12,446,379 · end of year $12,786,262
Mission and programs · 2025
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 2025 return.
Listed in Part VII
-
Eric MeslinERIC MESLIN
PRESIDENT/BUSINESS MANAGER
- Total calculated
- $439,327
- From this org
- $243,062
- From related orgs
- $0
- Other
- $196,265
- Hours/week
- 58 + 2 related
Schedule J breakdown matched by us
- Base
- $195,211
- Bonus
- $0
- Other
- $47,851
- Deferred
- $143,009
- Nontaxable benefits
- $53,256
- Filer's total
- $439,327
-
Sylvester WrightSYLVESTER WRIGHT
VICE PRESIDENT - EFF 07/25
- Total calculated
- $6,264
- From this org
- $6,264
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Thomas GallagherTHOMAS GALLAGHER
VICE PRESIDENT - THRU 07/25
- Total calculated
- $4,052
- From this org
- $4,052
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Salvatore StaraceSALVATORE STARACE
FIN/REC SECRETARY
- Total calculated
- $372,784
- From this org
- $202,831
- From related orgs
- $0
- Other
- $169,953
- Hours/week
- 48 + 2 related
Schedule J breakdown matched by us
- Base
- $162,676
- Bonus
- $0
- Other
- $40,155
- Deferred
- $119,272
- Nontaxable benefits
- $50,681
- Filer's total
- $372,784
-
Conor FallonCONOR FALLON
WARDEN - EFF 07/25
- Total calculated
- $1,763
- From this org
- $1,763
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Ruben D GarciaRUBEN D GARCIA
WARDEN - THRU 07/25
- Total calculated
- $0
- Hours/week
- 1
-
Danny J DamatoDANNY J DAMATO
CONDUCTOR - EFF 07/25
- Total calculated
- $1,514
- From this org
- $1,514
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Justin L DelizJUSTIN L DELIZ
CONDUCTOR - THRU 07/25
- Total calculated
- $0
- Hours/week
- 1
-
Justin L DelizJUSTIN L DELIZ
EXECUTIVE BOARD - EFF 07/25
- Total calculated
- $3,381
- From this org
- $3,381
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Christopher MeslinCHRISTOPHER MESLIN
EXECUTIVE BOARD - THRU 07/25
- Total calculated
- $2,182
- From this org
- $2,182
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Thelma-Louise FernandesTHELMA-LOUISE FERNANDES
EXECUTIVE BOARD
- Total calculated
- $3,132
- From this org
- $3,132
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Phillip E MeslinPHILLIP E MESLIN
EXECUTIVE BOARD
- Total calculated
- $4,254
- From this org
- $4,254
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Amanda M FilpoAMANDA M FILPO
EXECUTIVE BOARD - EFF 07/25
- Total calculated
- $12,967
- From this org
- $12,967
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Anthony HernandezANTHONY HERNANDEZ
EXECUTIVE BOARD - THRU 03/25
- Total calculated
- $0
- Hours/week
- 1
-
Luis M PlaceresLUIS M PLACERES
EXECUTIVE BOARD
- Total calculated
- $3,381
- From this org
- $3,381
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Thomas J Regan JrTHOMAS J REGAN JR
EXECUTIVE BOARD
- Total calculated
- $3,124
- From this org
- $3,124
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Erik J FerranteERIK J FERRANTE
EXECUTIVE BOARD - EFF 07/25
- Total calculated
- $1,885
- From this org
- $1,885
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Sylvester WrightSYLVESTER WRIGHT
EXECUTIVE BOARD - THRU 07/25
- Total calculated
- $0
- Hours/week
- 1
-
Frank A LeonardFRANK A LEONARD
EXECUTIVE BOARD - EFF 07/25
- Total calculated
- $1,885
- From this org
- $1,885
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Edward J WiltonEDWARD J WILTON
EXECUTIVE BOARD - EFF 07/25
- Total calculated
- $1,885
- From this org
- $1,885
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Charles DuffyCHARLES DUFFY
TRUSTEE - EFF 07/25
- Total calculated
- $1,885
- From this org
- $1,885
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Amanda M FilpoAMANDA M FILPO
TRUSTEE - THRU 07/25
- Total calculated
- $0
- Hours/week
- 1
-
Rose M EvansROSE M EVANS
TRUSTEE - EFF 07/25
- Total calculated
- $1,885
- From this org
- $1,885
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Tamara L MitchellTAMARA L MITCHELL
TRUSTEE - THRU 07/25
- Total calculated
- $1,245
- From this org
- $1,245
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Ruben D GarciaRUBEN D GARCIA
TRUSTEE - EFF 07/25
- Total calculated
- $3,880
- From this org
- $3,880
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Francis R NolanFRANCIS R NOLAN
TRUSTEE - THRU 07/25
- Total calculated
- $1,870
- From this org
- $1,870
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Daniel MoscolDANIEL MOSCOL
BUSINESS AGENT - EFF 07/25
- Total calculated
- $323,960
- From this org
- $172,664
- From related orgs
- $0
- Other
- $151,296
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $138,117
- Bonus
- $0
- Other
- $34,547
- Deferred
- $101,376
- Nontaxable benefits
- $49,920
- Filer's total
- $323,960
-
James E CallahanJAMES E CALLAHAN
BUSINESS AGENT - THRU 07/25
- Total calculated
- $180,050
- From this org
- $95,758
- From related orgs
- $0
- Other
- $84,292
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $74,621
- Bonus
- $0
- Other
- $21,137
- Deferred
- $58,562
- Nontaxable benefits
- $25,730
- Filer's total
- $180,050
-
Joseph RojasJOSEPH ROJAS
BUSINESS AGENT
- Total calculated
- $330,298
- From this org
- $175,392
- From related orgs
- $0
- Other
- $154,906
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $146,408
- Bonus
- $0
- Other
- $28,984
- Deferred
- $105,513
- Nontaxable benefits
- $49,393
- Filer's total
- $330,298
-
Brian NigroBRIAN NIGRO
BUSINESS AGENT
- Total calculated
- $331,237
- From this org
- $176,555
- From related orgs
- $0
- Other
- $154,682
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $146,408
- Bonus
- $0
- Other
- $30,147
- Deferred
- $105,289
- Nontaxable benefits
- $49,393
- Filer's total
- $331,237
-
Marvin TavarezMARVIN TAVAREZ
BUSINESS AGENT
- Total calculated
- $330,298
- From this org
- $175,392
- From related orgs
- $0
- Other
- $154,906
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $146,408
- Bonus
- $0
- Other
- $28,984
- Deferred
- $105,513
- Nontaxable benefits
- $49,393
- Filer's total
- $330,298
-
Fernando L RoblesFERNANDO L ROBLES
BUSINESS AGENT
- Total calculated
- $331,808
- From this org
- $176,980
- From related orgs
- $0
- Other
- $154,828
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $146,408
- Bonus
- $0
- Other
- $30,572
- Deferred
- $105,435
- Nontaxable benefits
- $49,393
- Filer's total
- $331,808
-
Robert RotoloROBERT ROTOLO
BUSINESS AGENT
- Total calculated
- $341,373
- From this org
- $184,103
- From related orgs
- $0
- Other
- $157,270
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $146,408
- Bonus
- $0
- Other
- $37,695
- Deferred
- $107,877
- Nontaxable benefits
- $49,393
- Filer's total
- $341,373
-
Ralph C TortoraRALPH C TORTORA
BUSINESS AGENT
- Total calculated
- $341,215
- From this org
- $183,985
- From related orgs
- $0
- Other
- $157,230
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $146,409
- Bonus
- $0
- Other
- $37,576
- Deferred
- $107,837
- Nontaxable benefits
- $49,393
- Filer's total
- $341,215
-
Timothy J WiltonTIMOTHY J WILTON
BUSINESS AGENT
- Total calculated
- $339,123
- From this org
- $182,427
- From related orgs
- $0
- Other
- $156,696
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $146,408
- Bonus
- $0
- Other
- $36,019
- Deferred
- $107,303
- Nontaxable benefits
- $49,393
- Filer's total
- $339,123
-
Marie F JacobsohnMARIE F JACOBSOHN
COURT COMPLIANCE OFFICER
- Total calculated
- $220,788
- From this org
- $181,834
- From related orgs
- $0
- Other
- $38,954
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $181,834
- Bonus
- $0
- Other
- $0
- Deferred
- $10,702
- Nontaxable benefits
- $28,252
- Filer's total
- $220,788
-
Justin M OrlandoJUSTIN M ORLANDO
ORGANIZER
- Total calculated
- $300,942
- From this org
- $156,504
- From related orgs
- $0
- Other
- $144,438
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $130,141
- Bonus
- $0
- Other
- $26,363
- Deferred
- $94,152
- Nontaxable benefits
- $50,286
- Filer's total
- $300,942
-
Anthony GuerreroANTHONY GUERRERO
EEOC COORDINATOR
- Total calculated
- $290,854
- From this org
- $147,184
- From related orgs
- $0
- Other
- $143,670
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $130,141
- Bonus
- $0
- Other
- $17,043
- Deferred
- $93,384
- Nontaxable benefits
- $50,286
- Filer's total
- $290,854
-
William E MillsWILLIAM E MILLS
UNION PROJECT MANAGER
- Total calculated
- $180,652
- From this org
- $141,200
- From related orgs
- $0
- Other
- $39,452
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $141,200
- Bonus
- $0
- Other
- $0
- Deferred
- $11,200
- Nontaxable benefits
- $28,252
- Filer's total
- $180,652
-
Shaquana DawesSHAQUANA DAWES
CONTROLLER
- Total calculated
- $156,505
- From this org
- $115,351
- From related orgs
- $0
- Other
- $41,154
- Hours/week
- 35
Schedule J breakdown matched by us
- Base
- $115,351
- Bonus
- $0
- Other
- $0
- Deferred
- $12,902
- Nontaxable benefits
- $28,252
- Filer's total
- $156,505
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
-
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
- 2025
- Filed
- 23 March 2026
- IRS schema version
- 2025v4.0
- Source object
- 202620829349301007
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