SMART LOCAL UNION NO 28: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- SMART LOCAL UNION NO 28 (EIN 13-5388240)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-09-17
- IRS object ID
- 202002619349301210
- Schema version
- 2019v5.1
- 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 | 2020-09-17T10:58:08-05:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 550810153 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HALEY & ASSOCIATES LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5000 SUNNYSIDE AVENUE 300 | AddressLine1Txt |
| City | BELTSVILLE | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20705 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 135388240 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHEET METAL WORKERS INTERNATIONAL | BusinessNameLine1Txt |
| Business Name Line2 | ASSOCIATION NO28 | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SHEE | 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 | SAL STARACE | PersonNm |
| Person Title | FIN SEC TREASURER | PersonTitleTxt |
| Phone | 2129417700 | PhoneNum |
| Signature | 2020-09-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MATTHEW T HALEY | PreparerPersonNm |
| PTIN | P00574641 | PTIN |
| Phone | 3015955600 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 96.241.205.70 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-09-17 | IPDt |
| IP Tm | 11:57:56 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | D045BDF3C6239B26171D0021FD0A0164E14A9712 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | D045BDF3C6239B26171D0021FD0A0164E14A9712 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-01-07 14:23:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SAL STARACE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 GREENWICH STREET | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10013 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $12,901,088 | 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 | LABOR | OtherOrganizationDsc |
| Formation | 1913 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | BETTERMENT OF WAGES AND WORKING CONDITIONS | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 50 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $12,742,050 | PYContributionsGrantsAmt |
| CY Contributions Grants | $12,770,103 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $17,046 | PYInvestmentIncomeAmt |
| CY Investment Income | $22,503 | CYInvestmentIncomeAmt |
| PY Other Revenue | $108,482 | PYOtherRevenueAmt |
| CY Other Revenue | $108,482 | CYOtherRevenueAmt |
| PY Total Revenue | $12,867,578 | PYTotalRevenueAmt |
| CY Total Revenue | $12,901,088 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $6,600 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $5,200 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,884,829 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,082,555 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $8,046,065 | PYOtherExpensesAmt |
| CY Other Expenses | $8,287,726 | CYOtherExpensesAmt |
| PY Total Expenses | $12,937,494 | PYTotalExpensesAmt |
| CY Total Expenses | $13,375,481 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$69,916 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$474,393 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,900,279 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,697,982 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,016,576 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,288,672 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,883,703 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,409,310 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROTECT AND RAISE THE LIVING STANDARDS OF MEMBERS WORKING IN SHEET METAL CONSTRUCTION, MANUFACTURING, SERVICE, RAILROAD AND SHIPYARD INDUSTRIES. WE STRIVES TO ESTABLISH AND MAINTAIN DESIRABLE WORKING CONDITIONS FOR OUR MEMBERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | IMPROVING WAGE AND WORKING CONDITIONS FOR MEMBERS IT SERVES | 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 | Yes (1) | 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 | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 16 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 50 | EmployeeCnt |
| Employment Tax Returns Filed | 0 | 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 |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| 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 | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | 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 | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| 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 | SAL 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 | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10013 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| NATHANIEL MAYS | ||||||||
| BUSINESS AGENT | 40.00 | Yes (X) | $86,138 | $0 | $51,412 | |||
| RAYMOND MINIERI | ||||||||
| BUSINESS AGENT | 40.00 | Yes (X) | $165,637 | $0 | $101,775 | |||
| RALPH TORTORA | ||||||||
| BUSINESS AGENT | 40.00 | Yes (X) | $171,327 | $0 | $78,178 | |||
| FRANK NITTO | ||||||||
| BUSINESS AGENT | 40.00 | Yes (X) | $164,824 | $0 | $101,775 | |||
| ROBERT ROTOLO | ||||||||
| BUSINESS AGENT | 40.00 | Yes (X) | $165,368 | $0 | $101,775 | |||
| TIMOTHY WILTON | ||||||||
| BUSINESS AGENT | 40.00 | Yes (X) | $83,645 | $0 | $52,089 | |||
| BRIAN NIGRO | ||||||||
| BUSINESS AGENT | 40.00 | Yes (X) | $83,645 | $0 | $52,089 | |||
| JAMES CALLAHAN | ||||||||
| BUSINESS AGENT | 40.00 | Yes (X) | $83,645 | $0 | $52,253 | |||
| FERNANDO ROBLES | ||||||||
| BUSINESS AGENT | 40.00 | Yes (X) | $83,645 | $0 | $52,089 | |||
| ERIC MESLIN | ||||||||
| PRESIDENT | 40.00 | $196,982 | $0 | $114,234 | Yes (X) | |||
| SALVATORE STARACE | ||||||||
| SECRETARY-TREASURER | 40.00 | $178,523 | $0 | $105,980 | Yes (X) | |||
| DANIEL MOSCOL | ||||||||
| ORGANIZER | 40.00 | $151,116 | $0 | $93,064 | Yes (X) | |||
| ELFREN TORRES | ||||||||
| ORGANIZER | 40.00 | $150,074 | $0 | $93,064 | Yes (X) | |||
| KEVIN CONNORS | ||||||||
| FORMER PRESIDENT | 40.00 | $118,167 | $0 | $65,751 | Yes (X) | |||
| JAMES CUIFFO | ||||||||
| FORMER SECRETARY-TREASURER | 40.00 | $105,120 | $0 | $59,723 | Yes (X) | |||
| HAMILTON DIMAYA | ||||||||
| CONTROLLER | 40.00 | $150,736 | $0 | $26,270 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,138,592 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,201,521 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 13 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MAXIMUM TECHNOLOGIES | |||||
| 4868 10TH STREET S | ARLINGTON | VA | 22204 | CONSULTANT | $555,267 |
| DATA RESEARCH GROUP TOTAL | |||||
| 233 E DAVIS ST | CULPEPER | VA | 22701 | SOFTWARE CONSULTANT | $484,748 |
| RAFF & BECKER LLP | |||||
| 470 PARK AVENUE 3RD FLOOR N | NEW YORK | NY | 10022 | UNION ADMINISTRATOR | $473,704 |
| EISNERAMPER LLP | |||||
| 750 3RD AVENUE NY | NEW YORK | NY | 10017 | SOFTWARE CONSULTANT | $174,946 |
| COLLERAN O'HARA & MILLS LLP | |||||
| 100 CROSSWAYS PARK DRIVE WEST | WOODBURY | NY | 11797 | LEGAL COUNSEL | $151,611 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $12,770,103 | MembershipDuesAmt |
| Total Contributions | $12,770,103 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $22,503 | TotalRevenueColumnAmt |
| Exclusion | $22,503 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INTER. BUS. DEVELOPMENT | Desc |
| Business | 230000 | BusinessCd |
| Total Revenue Column | $108,482 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $108,482 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $108,482 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,901,088 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $108,482 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $22,503 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,200 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,892,772 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,316,490 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $625,764 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $247,529 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $274,661 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $216,919 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $185,270 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,030 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $395,373 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $640,741 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,040 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $234,255 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,266 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $169,485 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $181,156 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,397 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| BACKPAY SETTLEMENT | $2,492,943 |
| ETER CONTRIBUTION | $1,898,913 |
| SPECIAL MASTER | $738,191 |
| ALLOCATED EXPENSES | $532,805 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,281 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,375,481 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,800,334 | BOYAmt |
| EOY | $1,971,246 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $291,459 | BOYAmt |
| EOY | $292,450 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $914,155 | BOYAmt |
| EOY | $897,190 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,459 | BOYAmt |
| EOY | $30,848 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,827,881 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,999,103 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $687,382 | BOYAmt |
| EOY | $828,778 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,172,490 | BOYAmt |
| EOY | $2,677,470 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,900,279 | BOYAmt |
| EOY | $6,697,982 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $372,839 | BOYAmt |
| EOY | $430,432 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $400,337 | BOYAmt |
| EOY | $344,154 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,243,400 | BOYAmt |
| EOY | $2,514,086 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,016,576 | BOYAmt |
| EOY | $3,288,672 | 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 | $3,883,703 | BOYAmt |
| EOY | $3,409,310 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,883,703 | BOYAmt |
| EOY | $3,409,310 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,900,279 | BOYAmt |
| EOY | $6,697,982 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$474,393 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| 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
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $420,415 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $271,182 | DepreciationAmt |
| Book Value | $149,233 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $1,621,597 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $1,555,166 | DepreciationAmt |
| Book Value | $66,431 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $2,785,869 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $2,172,755 | DepreciationAmt |
| Book Value | $613,114 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $828,778 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| COURT ESCROW | $1,117,606 |
| NET ASSET VALUE OF 28 REALTY HOLDING COMPANY | $1,422,478 |
| DUE FROM RELATED FUNDS | $137,386 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,677,470 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO ETER FUND | $225,673 |
| DUE TO SMW INTERNATIONAL ASSOC. | $169,405 |
| BACKPAY ESTIMATE | $2,119,008 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,514,086 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ASC TOPIC 740, INCOME TAXES, ADDRESSES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBES A THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION REGARDING TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING THE ENTITY'S STATUS AS A TAX-EXEMPT ENTITY. LOCAL 28 HAS DETERMINED THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS. WHILE LOCAL 28'S TAX AND OTHER REGULATORY FORMS MAY BE EXAMINED BY TAX AUTHORITIES, SUCH AS THE IRS, IT IS NO LONGER SUBJECT TO FEDERAL INCOME TAX EXAMINATIONS FOR ANY YEARS EARLIER THAN IS FISCAL YEAR ENDED DECEMBER 31, 2016 | ExplanationTxt |
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 (11 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| RAYMOND MINIERI | ||||||||||||||
| BUSINESS AGENT | $123,031 | $0 | $0 | $0 | $42,606 | $0 | $75,505 | $0 | $26,270 | $0 | $267,412 | $0 | $0 | $0 |
| RALPH TORTORA | ||||||||||||||
| BUSINESS AGENT | $128,705 | $0 | $0 | $0 | $42,622 | $0 | $75,508 | $0 | $2,670 | $0 | $249,505 | $0 | $0 | $0 |
| FRANK NITTO | ||||||||||||||
| BUSINESS AGENT | $122,218 | $0 | $0 | $0 | $42,606 | $0 | $75,505 | $0 | $26,270 | $0 | $266,599 | $0 | $0 | $0 |
| ROBERT ROTOLO | ||||||||||||||
| BUSINESS AGENT | $122,762 | $0 | $0 | $0 | $42,606 | $0 | $75,505 | $0 | $26,270 | $0 | $267,143 | $0 | $0 | $0 |
| ERIC MESLIN | ||||||||||||||
| PRESIDENT | $147,889 | $0 | $0 | $0 | $49,093 | $0 | $87,964 | $0 | $26,270 | $0 | $311,216 | $0 | $0 | $0 |
| SALVATORE STARACE | ||||||||||||||
| SECRETARY-TREASURER | $136,250 | $0 | $0 | $0 | $42,273 | $0 | $79,710 | $0 | $26,270 | $0 | $284,503 | $0 | $0 | $0 |
| DANIEL MOSCOL | ||||||||||||||
| ORGANIZER | $115,136 | $0 | $0 | $0 | $35,980 | $0 | $66,794 | $0 | $26,270 | $0 | $244,180 | $0 | $0 | $0 |
| ELFREN TORRES | ||||||||||||||
| ORGANIZER | $114,094 | $0 | $0 | $0 | $35,980 | $0 | $66,794 | $0 | $26,270 | $0 | $243,138 | $0 | $0 | $0 |
| KEVIN CONNORS | ||||||||||||||
| FORMER PRESIDENT | $88,557 | $0 | $0 | $0 | $29,610 | $0 | $51,896 | $0 | $13,855 | $0 | $183,918 | $0 | $0 | $0 |
| JAMES CUIFFO | ||||||||||||||
| FORMER SECRETARY-TREASURER | $78,057 | $0 | $0 | $0 | $27,063 | $0 | $45,830 | $0 | $13,893 | $0 | $164,843 | $0 | $0 | $0 |
| HAMILTON DIMAYA | ||||||||||||||
| CONTROLLER | $150,736 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $26,270 | $0 | $177,006 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE TYPES OF MEMBERS ARE GENERAL MEMBERSHIP, RETIRED MEMBERS, RESIDENTIAL, SPECIALTY WORKERS AND PRODUCTION AND TOILET PARTITIONERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ORGANIZATIONS EXECUTIVE OFFICERS ARE DETERMINED BY ELECTIONS OPEN TO ACTIVE GOOD STANDING UNION MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE ORGANIZATION HAS 11 MEMBERS ON THE EXECUTIVE COMMITTEE THAT ACT AS THE AUTHORIZING BODY FOR THE MEMBERSHIP/FUND. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 WAS SENT TO THE CONTROLLER, FST AND THE INTERNATIONAL TRUSTEES PRIOR TO ISSUANCE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION DOES NOT MAKE ITS DOCUMENTS AVAILABLE TO THE PUBLIC. |
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 | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| SMWIA LOCAL 28 POLITICAL ACTION CO | |||||||||
| 500 GREENWICH STREET 502 | NEW YORK | NY | 10013 | 133477290 | TO SUPPORT POLITICAL ORGANIZATIONS AND INDIVIDUALS | NY | 527 | N/A | 0 |
| 28 REALTY INC | |||||||||
| 500 GREENWICH STREET 502 | NEW YORK | NY | 10013 | 133477290 | HOLD TITLE TO REAL PROPERTY | NY | 501(C) (2) | N/A | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | 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 | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | 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 | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |