SMART LOCAL UNION NO 28: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- SMART LOCAL UNION NO 28 (EIN 13-5388240)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-04-23
- IRS object ID
- 202111139349300641
- Schema version
- 2020v4.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-04-23T13:12:10-05:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 131577780 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCHULTHEIS & PANETTIERI LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 450 WIRELESS BLVD | AddressLine1Txt |
| City | HAUPPAUGE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11788 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 135388240 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMART LOCAL UNION NO 28 | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SMAR | BusinessNameControlTxt |
| Phone | 2129417700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 GREENWICH STREET NO 502 | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10013 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SALVATORE STARACE | PersonNm |
| Person Title | FINANCIAL SECRETARY/TREASURER | PersonTitleTxt |
| Phone | 2129417700 | PhoneNum |
| Signature | 2021-04-23 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SALVATORE | PersonFirstNm |
| Person Last | STARACE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CAROL WESTFALL | PreparerPersonNm |
| PTIN | P00539069 | PTIN |
| Phone | 6312734778 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Change | Yes (X) | NameChangeInd |
| Principal Officer | SALVATORE STARACE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 GREENWICH STREET NO 502 | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10013 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $14,705,369 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Group Exemption | 0148 | GroupExemptionNum |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Other | Yes (X) | TypeOfOrganizationOtherInd |
| Other Organization Dsc | UNION | OtherOrganizationDsc |
| Formation | 1913 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 44 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $12,603,749 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $13,882,954 | CYProgramServiceRevenueAmt |
| PY Investment Income | $22,503 | PYInvestmentIncomeAmt |
| CY Investment Income | $154,495 | CYInvestmentIncomeAmt |
| PY Other Revenue | $108,482 | PYOtherRevenueAmt |
| CY Other Revenue | $667,920 | CYOtherRevenueAmt |
| PY Total Revenue | $12,734,734 | PYTotalRevenueAmt |
| CY Total Revenue | $14,705,369 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $5,200 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,082,555 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,013,125 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $8,267,577 | PYOtherExpensesAmt |
| CY Other Expenses | $8,061,440 | CYOtherExpensesAmt |
| PY Total Expenses | $13,355,332 | PYTotalExpensesAmt |
| CY Total Expenses | $13,074,565 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$620,598 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,630,804 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,107,888 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,381,509 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,914,862 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,085,966 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,193,026 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,295,543 | NetAssetsOrFundBalancesEOYAmt |
| 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | 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. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 19 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 44 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SALVATORE STARACE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2129417700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 GREENWICH STREET 502 | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10013 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (30 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| ERIC MESLIN | |||||||
| PRESIDENT/BUSINESS MANAGER | 60.00 | 1.00 | Yes (X) | $225,050 | $0 | $174,903 | |
| THOMAS GALLAGHER | |||||||
| VICE PRESIDENT | 1.00 | 0.00 | Yes (X) | $5,398 | $0 | $0 | |
| SALVATORE STARACE | |||||||
| FIN/REC SECRETARY | 50.00 | 1.00 | Yes (X) | $186,502 | $0 | $149,900 | |
| PAUL G GALE | |||||||
| WARDEN | 1.00 | 0.00 | Yes (X) | $683 | $0 | $0 | |
| LUIS M PLACERES | |||||||
| CONDUCTOR | 1.00 | 0.00 | Yes (X) | $683 | $0 | $0 | |
| CHRISTOPHER MESLIN | |||||||
| EXECUTIVE BOARD | 1.00 | 0.00 | Yes (X) | $4,261 | $0 | $0 | |
| LEAH R RAMBO | |||||||
| EXECUTIVE BOARD | 1.00 | 0.00 | Yes (X) | $4,261 | $0 | $0 | |
| PHILLIP E MESLIN | |||||||
| EXECUTIVE BOARD | 1.00 | 0.00 | Yes (X) | $3,695 | $0 | $0 | |
| JOSE L RAMOS | |||||||
| EXECUTIVE BOARD | 1.00 | 0.00 | Yes (X) | $4,261 | $0 | $0 | |
| DESMOND RIVERS | |||||||
| EXECUTIVE BOARD | 1.00 | 0.00 | Yes (X) | $4,261 | $0 | $0 | |
| JOSEPH ROJAS | |||||||
| EXECUTIVE BOARD | 1.00 | 0.00 | Yes (X) | $3,978 | $0 | $0 | |
| MARVIN TAVAREZ | |||||||
| EXECUTIVE BOARD | 1.00 | 0.00 | Yes (X) | $3,973 | $0 | $0 | |
| EDWARD WILTON | |||||||
| EXECUTIVE BOARD | 1.00 | 0.00 | Yes (X) | $4,261 | $0 | $0 | |
| SYLVESTER WRIGHT | |||||||
| EXECUTIVE BOARD | 1.00 | 0.00 | Yes (X) | $4,261 | $0 | $0 | |
| FRANK LEONARD | |||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $2,274 | $0 | $0 | |
| TAMARA L MITCHELL | |||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $2,274 | $0 | $0 | |
| THOMAS J REGAN JR | |||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $2,274 | $0 | $0 | |
| JAMES E CALLAHAN | |||||||
| BUSINESS AGENT | 45.00 | 0.00 | Yes (X) | $170,711 | $0 | $137,142 | |
| RAYMOND MINIERI | |||||||
| BUSINESS AGENT | 45.00 | 0.00 | Yes (X) | $164,509 | $0 | $137,142 | |
| BRIAN NIGRO | |||||||
| BUSINESS AGENT | 45.00 | 0.00 | Yes (X) | $158,209 | $0 | $137,176 | |
| FRANK NITTO | |||||||
| BUSINESS AGENT | 45.00 | 0.00 | Yes (X) | $161,665 | $0 | $137,142 | |
| FERNANDO L ROBLES | |||||||
| BUSINESS AGENT | 45.00 | 0.00 | Yes (X) | $157,805 | $0 | $137,142 | |
| ROBERT ROTOLO | |||||||
| BUSINESS AGENT | 45.00 | 0.00 | Yes (X) | $163,035 | $0 | $137,142 | |
| RALPH C TORTORA | |||||||
| BUSINESS AGENT | 45.00 | 0.00 | Yes (X) | $169,496 | $0 | $137,142 | |
| TIMOTHY J WILTON | |||||||
| BUSINESS AGENT | 45.00 | 0.00 | Yes (X) | $166,974 | $0 | $137,142 | |
| DANIEL MOSCOL | |||||||
| ORGANIZER | 40.00 | 0.00 | $118,536 | $0 | $110,204 | Yes (X) | |
| JUSTIN M ORLANDO | |||||||
| ORGANIZER | 40.00 | 0.00 | $118,520 | $0 | $112,571 | Yes (X) | |
| ANTHONY GUERRERO | |||||||
| EEO COORDINATOR | 40.00 | 0.00 | $117,072 | $0 | $98,941 | Yes (X) | |
| KIMI KANG | |||||||
| REFERRAL HALL MANAGER | 35.00 | 0.00 | $139,522 | $0 | $23,595 | Yes (X) | |
| JOANNE LASKAS | |||||||
| ASSISTANT TO THE PRESIDENT | 35.00 | 0.00 | $111,070 | $0 | $19,878 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,379,474 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,787,162 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 15 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| RAFF & BECKER LLP | |||||
| 470 PARK AVENUE 3RD FL | NEW YORK | NY | 10022 | UNION ADMINISTRATOR | $532,500 |
| EISNERAMPER LLP | |||||
| 750 3RD AVENUE | NEW YORK | NY | 10017 | SOFTWARE CONSULTANT | $317,821 |
| LEWIS CLIFTON & NIKOLAIDIS PC | |||||
| 350 W 31ST ST | NEW YORK | NY | 10001 | LEGAL COUNSEL | $143,536 |
| COLLERAN O'HARA & MILLS LLP | |||||
| 100 CROSSWAYS PARK DRIVE WEST | WOODBURY | NY | 11797 | LEGAL COUNSEL | $131,224 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBER DUES&ASSESSMENTS | Desc |
| Business | 238220 | BusinessCd |
| Total Revenue Column | $13,882,954 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,882,954 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $13,882,954 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $154,495 | TotalRevenueColumnAmt |
| Exclusion | $154,495 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| REFUNDS & REIMBURSEMENTS | 900099 | $545,133 | $545,133 |
| ORGANIZING SUBSIDY | 900099 | $110,776 | $110,776 |
| OTHER INCOME | 900099 | $12,011 | $12,011 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $667,920 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,705,369 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,882,954 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $822,415 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,196,721 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,134,203 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $345,949 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $210,812 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $125,440 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $274,760 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,054 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $219,581 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $390,000 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,017 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,603 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,182 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,777,200 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $237,586 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,942 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| LITIGATION SETTLEMENTS | $2,877,325 |
| LITIGATION EXPENSES | $1,653,778 |
| REIMBURSED EXPENSES | $156,200 |
| MEMBERSHIP ACTIVITIES | $22,567 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,645 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,074,565 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,971,246 | BOYAmt |
| EOY | $2,645,648 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $292,450 | BOYAmt |
| EOY | $294,608 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $813,609 | BOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $23,523 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,848 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,833,233 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,236,689 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $828,778 | BOYAmt |
| EOY | $596,544 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,170,957 | BOYAmt |
| EOY | $3,821,186 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,107,888 | BOYAmt |
| EOY | $7,381,509 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $430,432 | BOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $405,821 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,078,609 | BOYAmt |
| EOY | $1,085,966 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,914,862 | BOYAmt |
| EOY | $1,085,966 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,193,026 | BOYAmt |
| EOY | $6,295,543 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,193,026 | BOYAmt |
| EOY | $6,295,543 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,107,888 | BOYAmt |
| EOY | $7,381,509 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,630,804 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $1,471,713 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | Yes (1) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | Yes (1) | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $420,415 | OtherCostOrOtherBasisAmt |
| Depreciation | $277,135 | DepreciationAmt |
| Book Value | $143,280 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,785,869 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,373,241 | DepreciationAmt |
| Book Value | $412,628 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,626,949 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,586,313 | DepreciationAmt |
| Book Value | $40,636 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $596,544 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DUE FROM RELATED ORGANIZATIONS | $2,656,222 |
| ESCROW FOR BACKPAY CLAIMS | $1,085,966 |
| PAYROLL AND OTHER WITHHOLDINGS | $78,998 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $3,821,186 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BACKPAY CLAIMS | Desc |
| Amt | $1,085,966 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,085,966 | TotalLiabilityAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (14 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ERIC MESLIN | ||||||||||||||
| PRESIDENT/BUSINESS MANAGER | $225,050 | $0 | $0 | $0 | $0 | $0 | $129,143 | $0 | $45,760 | $0 | $399,953 | $0 | $0 | $0 |
| SALVATORE STARACE | ||||||||||||||
| FIN/REC SECRETARY | $186,502 | $0 | $0 | $0 | $0 | $0 | $107,894 | $0 | $42,006 | $0 | $336,402 | $0 | $0 | $0 |
| JAMES E CALLAHAN | ||||||||||||||
| BUSINESS AGENT | $170,711 | $0 | $0 | $0 | $0 | $0 | $97,012 | $0 | $40,130 | $0 | $307,853 | $0 | $0 | $0 |
| RAYMOND MINIERI | ||||||||||||||
| BUSINESS AGENT | $164,509 | $0 | $0 | $0 | $0 | $0 | $97,012 | $0 | $40,130 | $0 | $301,651 | $0 | $0 | $0 |
| BRIAN NIGRO | ||||||||||||||
| BUSINESS AGENT | $158,209 | $0 | $0 | $0 | $0 | $0 | $97,046 | $0 | $40,130 | $0 | $295,385 | $0 | $0 | $0 |
| FRANK NITTO | ||||||||||||||
| BUSINESS AGENT | $161,665 | $0 | $0 | $0 | $0 | $0 | $97,012 | $0 | $40,130 | $0 | $298,807 | $0 | $0 | $0 |
| FERNANDO L ROBLES | ||||||||||||||
| BUSINESS AGENT | $157,805 | $0 | $0 | $0 | $0 | $0 | $97,012 | $0 | $40,130 | $0 | $294,947 | $0 | $0 | $0 |
| ROBERT ROTOLO | ||||||||||||||
| BUSINESS AGENT | $163,035 | $0 | $0 | $0 | $0 | $0 | $97,012 | $0 | $40,130 | $0 | $300,177 | $0 | $0 | $0 |
| RALPH C TORTORA | ||||||||||||||
| BUSINESS AGENT | $169,496 | $0 | $0 | $0 | $0 | $0 | $97,012 | $0 | $40,130 | $0 | $306,638 | $0 | $0 | $0 |
| TIMOTHY J WILTON | ||||||||||||||
| BUSINESS AGENT | $166,974 | $0 | $0 | $0 | $0 | $0 | $97,012 | $0 | $40,130 | $0 | $304,116 | $0 | $0 | $0 |
| DANIEL MOSCOL | ||||||||||||||
| ORGANIZER | $118,536 | $0 | $0 | $0 | $0 | $0 | $76,171 | $0 | $34,033 | $0 | $228,740 | $0 | $0 | $0 |
| JUSTIN M ORLANDO | ||||||||||||||
| ORGANIZER | $118,520 | $0 | $0 | $0 | $0 | $0 | $77,553 | $0 | $35,018 | $0 | $231,091 | $0 | $0 | $0 |
| ANTHONY GUERRERO | ||||||||||||||
| EEO COORDINATOR | $117,072 | $0 | $0 | $0 | $0 | $0 | $59,614 | $0 | $39,327 | $0 | $216,013 | $0 | $0 | $0 |
| KIMI KANG | ||||||||||||||
| REFERRAL HALL MANAGER | $139,522 | $0 | $0 | $0 | $0 | $0 | $11,322 | $0 | $12,273 | $0 | $163,117 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | ERIC MESLIN, PHILLIP MESLIN, AND CHRISTOPHER MESLIN - FAMILY RELATIONSHIP |
| FORM 990, PART VI, SECTION A, LINE 6 | THE UNION HAS MEMBERS. ALL MEMBERS IN GOOD STANDING HAVE VOTING RIGHTS AND APPROVAL RIGHTS OF SIGNIFICANT DECISIONS OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE GOVERNING BODY (EXECUTIVE BOARD) IS ELECTED BY THE MEMBERSHIP. ALL MEMBERS, IN GOOD STANDING, HAVE VOTING RIGHTS. THE GENERAL MEMBERSHIP APPROVES SIGNIFICANT DECISIONS OF THE EXECUTIVE BOARD (THOSE ELECTED BY GENERAL MEMBERSHIP). |
| FORM 990, PART VI, SECTION A, LINE 7B | SIGNIFICANT DECISIONS OF THE GOVERNING BODY (EXECUTIVE BOARD) ARE SUBJECT TO THE APPROVAL OF THE GENERAL MEMBERSHIP (MEMBERS IN GOOD STANDING). |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS PREPARED IN COORDINATION WITH OFFICERS WHO WORK FULL TIME FOR THE ORGANIZATION. ONCE COMPLETE, THE FORM WAS PROVIDED TO AND REVIEWED WITH EXECUTIVE BOARD PRIOR TO SUBMISSION. |
| FORM 990, PART VI, SECTION B, LINE 12C | ACCORDING TO THE LOCAL'S POLICY, ANNUAL CONFLICT OF INTEREST AFFIRMATIONS ARE RECEIVED FROM ALL OFFICERS AND EMPLOYEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS ARE AVAILABLE TO THE PUBLIC TO THE EXTENT REQUIRED BY LAW. THE LOCAL'S GOVERNING DOCUMENTS AND POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO ALL MEMBERS UPON REQUEST. |
| FORM 990, PART XI, LINE 9 AND FORM 990, PART XII, LINE 1: | THE ORGANIZATION CHANGED ITS ACCOUNTING METHOD FROM ACCRUAL BASIS TO MODIFIED CASH BASIS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| SMART LOCAL UNION NO 28 POLITICAL ACTION LEAGUE | ||||||||||
| 500 GREENWICH STREET 502 | NEW YORK | NY | 10013 | 133331971 | POLITICAL ACTION | NY | 527 | N/A | SMART LOCAL UNION NO 28 | Yes (1) |
| 28 REALTY INC | ||||||||||
| 500 GREENWICH STREET 502 | NEW YORK | NY | 10013 | 133477290 | HOLD TITLE TO REAL ESTATE | NY | 501(C)(2) | N/A | SMART LOCAL UNION NO 28 | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |