SMART LOCAL UNION NO 28

As filed

Subsection

05

Classification

3000

Street

500 GREENWICH ST RM 502

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Group exemption

A subordinate covered by the group exemption of INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL AND TRANSPORTATION (EIN 46-4039786). matched by us

The IRS lists each organization's group exemption number; we match a subordinate to its central organization by that number and the affiliation code the IRS assigns.

Mission and programs · 2025

• 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.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

The first 25 listed. 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. Earlier years are each on their own filing page.

Filings

• 2025

  Revenue

  $11,178,629

  Expenses

  $10,838,746

  Contributions

  $0

  Grants paid

  $0

• 2024

  Revenue

  $11,512,224

  Expenses

  $10,815,544

  Contributions

  $0

  Grants paid

  $0

• 2023

  Revenue

  $10,973,208

  Expenses

  $9,751,852

  Contributions

  $0

  Grants paid

  $0

• 2022

  Revenue

  $12,103,950

  Expenses

  $9,781,539

  Contributions

  $0

  Grants paid

  $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

• 2021 · 990

  Revenue

  $12,561,013

  Expenses

  $10,650,624

  Assets (EOY)

  $8,207,573

• 2020 · 990

  Revenue

  $14,705,369

  Expenses

  $13,074,565

  Assets (EOY)

  $7,381,509

• 2019 · 990

  Revenue

  $12,901,088

  Expenses

  $13,375,481

  Assets (EOY)

  $6,697,982

• 2018 · 990

  Revenue

  $12,867,578

  Expenses

  $12,937,494

  Assets (EOY)

  $7,900,279

• 2017 · 990

  Revenue

  $11,968,056

  Expenses

  $12,029,817

  Assets (EOY)

  $8,267,740

• 2016 · 990

  Revenue

  $11,216,351

  Expenses

  $10,714,688

  Assets (EOY)

  $8,079,550

• 2015 · 990

  Revenue

  $8,882,269

  Expenses

  $9,023,249

  Assets (EOY)

  $6,321,383

• 2014 · 990

  Revenue

  $8,300,752

  Expenses

  $7,649,018

  Assets (EOY)

  $9,507,865

• 2012 · 990

  Revenue

  — not reported

  Expenses

  $10,358,997

  Assets (EOY)

  $9,208,858

• 2010 · 990

  Revenue

  — not reported

  Expenses

  $5,461,084

  Assets (EOY)

  $7,763,900

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Other IRS files