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Nonprofiteer
← SMART LOCAL UNION NO 28

Form 990 for tax year 2024

Filed by SMART LOCAL UNION NO 28.

Totals

Total revenue
$11,512,224
Total expenses
$10,815,544
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$10,983,663
Investment income
$304,094
Other revenue
$224,467
Total assets, end of year
$12,466,842
Total liabilities, end of year
$20,463
Net assets or fund balances, end of year
$12,446,379
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 $10,971,063 · related or exempt $10,971,063

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

    total $12,600 · related or exempt $12,600

  • 3 · Investment income

    total $304,094 · excluded $304,094

  • 11a · Other revenue: ORGANIZING SUBSIDY

    total $121,833 · related or exempt $121,833

  • 11b · Other revenue: OTHER INCOME

    total $102,634 · related or exempt $102,634

  • 11e · Other revenue, total

    $224,467

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $3,440,575

  • 7 · Other salaries and wages

    total $1,537,047

  • 8 · Pension plan contributions

    total $558,910

  • 9 · Other employee benefits

    total $380,322

  • 10 · Payroll taxes

    total $305,419

  • 11b · Fees: legal

    total $405,779

  • 11c · Fees: accounting

    total $80,000

  • 13 · Office expenses

    total $259,901

  • 14 · Information technology

    total $242,679

  • 16 · Occupancy

    total $58,720

  • 17 · Travel

    total $104,575

  • 19 · Conferences, conventions and meetings

    total $254,191

  • 21 · Payments to affiliates

    total $1,811,111

  • 22 · Depreciation, depletion and amortization

    total $75,845

  • 23 · Insurance

    total $81,675

  • 24a · Other expenses: LITIGATION EXPENSES

    total $733,967

  • 24b · Other expenses: REIMBURSED EXPENSES

    total $189,295

  • 24c · Other expenses: MEMBERSHIP ACTIVITIES

    total $188,082

  • 24d · Other expenses: ADS & TICKETS

    total $107,451

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,573,127 · end of year $511,031

  • 2 · Savings and temporary cash investments

    beginning of year $7,246,614 · end of year $8,863,755

  • 8 · Inventories for sale or use

    beginning of year $29,065 · end of year $27,823

  • 9 · Prepaid expenses and deferred charges

    end of year $66,280

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

    $4,888,288

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

    $4,733,890

  • 10c · Land, buildings and equipment, net

    beginning of year $230,242 · end of year $154,398

  • 15 · Other assets

    beginning of year $2,680,474 · end of year $2,843,555

  • 25 · Other liabilities

    beginning of year $9,823 · end of year $20,463

  • 27 · Net assets without donor restrictions

    beginning of year $11,749,699 · end of year $12,446,379

Mission and programs · 2024

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 2024 return.

Listed in Part VII

  • Eric Meslin

    PRESIDENT/BUSINESS MANAGER

    Total calculated
    $427,342
    From this org
    $238,707
    From related orgs
    $0
    Other
    $188,635
    Hours/week
    58 + 2 related

    Schedule J breakdown matched by us

    Base
    $238,707
    Bonus
    $0
    Other
    $0
    Deferred
    $139,472
    Nontaxable benefits
    $49,163
    Filer's total
    $427,342
  • Thomas Gallagher

    VICE PRESIDENT

    Total calculated
    $7,967
    From this org
    $7,967
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Salvatore Starace

    FIN/REC SECRETARY

    Total calculated
    $363,496
    From this org
    $200,277
    From related orgs
    $0
    Other
    $163,219
    Hours/week
    48 + 2 related

    Schedule J breakdown matched by us

    Base
    $200,277
    Bonus
    $0
    Other
    $0
    Deferred
    $116,567
    Nontaxable benefits
    $46,652
    Filer's total
    $363,496
  • Ruben D Garcia

    WARDEN

    Total calculated
    $2,942
    From this org
    $2,942
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Justin L Deliz

    CONDUCTOR

    Total calculated
    $977
    From this org
    $977
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Christopher Meslin

    EXECUTIVE BOARD

    Total calculated
    $4,793
    From this org
    $4,793
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Thelma-Louise Fernandez

    EXECUTIVE BOARD

    Total calculated
    $4,594
    From this org
    $4,594
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Phillip E Meslin

    EXECUTIVE BOARD

    Total calculated
    $4,594
    From this org
    $4,594
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Jose L Ramos - Thru 1024

    EXECUTIVE BOARD

    Total calculated
    $3,360
    From this org
    $3,360
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Anthony Hernandez

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1
  • Luis M Placeres

    EXECUTIVE BOARD

    Total calculated
    $5,332
    From this org
    $5,332
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Thomas J Regan Jr

    EXECUTIVE BOARD

    Total calculated
    $3,927
    From this org
    $3,927
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Sylvester Wright

    EXECUTIVE BOARD

    Total calculated
    $5,205
    From this org
    $5,205
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Amanda M Filpo

    TRUSTEE

    Total calculated
    $25,727
    From this org
    $15,447
    From related orgs
    $0
    Other
    $10,280
    Hours/week
    1
  • Tamara L Mitchell

    TRUSTEE

    Total calculated
    $2,450
    From this org
    $2,450
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Francis R Nolan

    TRUSTEE

    Total calculated
    $3,678
    From this org
    $3,678
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • James E Callahan

    BUSINESS AGENT

    Total calculated
    $335,050
    From this org
    $184,176
    From related orgs
    $0
    Other
    $150,874
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $184,176
    Bonus
    $0
    Other
    $0
    Deferred
    $105,479
    Nontaxable benefits
    $45,395
    Filer's total
    $335,050
  • Joseph Rojas

    BUSINESS AGENT

    Total calculated
    $321,390
    From this org
    $172,384
    From related orgs
    $0
    Other
    $149,006
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $172,384
    Bonus
    $0
    Other
    $0
    Deferred
    $103,611
    Nontaxable benefits
    $45,395
    Filer's total
    $321,390
  • Brian Nigro

    BUSINESS AGENT

    Total calculated
    $321,390
    From this org
    $172,384
    From related orgs
    $0
    Other
    $149,006
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $172,384
    Bonus
    $0
    Other
    $0
    Deferred
    $103,611
    Nontaxable benefits
    $45,395
    Filer's total
    $321,390
  • Marvin Tavarez

    BUSINESS AGENT

    Total calculated
    $321,390
    From this org
    $172,384
    From related orgs
    $0
    Other
    $149,006
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $172,384
    Bonus
    $0
    Other
    $0
    Deferred
    $103,611
    Nontaxable benefits
    $45,395
    Filer's total
    $321,390
  • Fernando L Robles

    BUSINESS AGENT

    Total calculated
    $307,423
    From this org
    $164,782
    From related orgs
    $0
    Other
    $142,641
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $164,782
    Bonus
    $0
    Other
    $0
    Deferred
    $99,111
    Nontaxable benefits
    $43,530
    Filer's total
    $307,423
  • Robert Rotolo

    BUSINESS AGENT

    Total calculated
    $331,884
    From this org
    $181,331
    From related orgs
    $0
    Other
    $150,553
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $181,331
    Bonus
    $0
    Other
    $0
    Deferred
    $105,158
    Nontaxable benefits
    $45,395
    Filer's total
    $331,884
  • Ralph C Tortora

    BUSINESS AGENT

    Total calculated
    $303,626
    From this org
    $164,977
    From related orgs
    $0
    Other
    $138,649
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $164,977
    Bonus
    $0
    Other
    $0
    Deferred
    $96,763
    Nontaxable benefits
    $41,886
    Filer's total
    $303,626
  • Timothy J Wilton

    BUSINESS AGENT

    Total calculated
    $332,038
    From this org
    $181,462
    From related orgs
    $0
    Other
    $150,576
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $181,462
    Bonus
    $0
    Other
    $0
    Deferred
    $105,181
    Nontaxable benefits
    $45,395
    Filer's total
    $332,038
  • Anthony Guerrero

    EEOC COORDINATOR

    Total calculated
    $451,092
    From this org
    $146,552
    From related orgs
    $0
    Other
    $304,540
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $146,552
    Bonus
    $0
    Other
    $0
    Deferred
    $258,359
    Nontaxable benefits
    $46,181
    Filer's total
    $451,092
  • Daniel Moscol

    ORGANIZER

    Total calculated
    $297,359
    From this org
    $158,169
    From related orgs
    $0
    Other
    $139,190
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $158,169
    Bonus
    $0
    Other
    $0
    Deferred
    $93,009
    Nontaxable benefits
    $46,181
    Filer's total
    $297,359
  • Justin M Orlando

    ORGANIZER

    Total calculated
    $290,429
    From this org
    $152,261
    From related orgs
    $0
    Other
    $138,168
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $152,261
    Bonus
    $0
    Other
    $0
    Deferred
    $91,987
    Nontaxable benefits
    $46,181
    Filer's total
    $290,429
  • Marie F Jacobsohn

    COURT COMPLIANCE OFFICER

    Total calculated
    $206,296
    From this org
    $176,529
    From related orgs
    $0
    Other
    $29,767
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $176,529
    Bonus
    $0
    Other
    $0
    Deferred
    $10,389
    Nontaxable benefits
    $19,378
    Filer's total
    $206,296
  • William E Mills

    UNION PROJECT MANAGER

    Total calculated
    $167,658
    From this org
    $137,080
    From related orgs
    $0
    Other
    $30,578
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $137,080
    Bonus
    $0
    Other
    $0
    Deferred
    $11,200
    Nontaxable benefits
    $19,378
    Filer's total
    $167,658

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
2024
Filed
17 March 2025
IRS schema version
2024v5.0
Source object
202500769349300310

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