Nonprofit · EIN 13-5388240
SMART LOCAL UNION NO 28
Also known as 28 SMART LOCAL UNION NO
Tax-exempt · NEW YORK, NY 10013
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $11,178,629 | $10,838,746 | $339,883 | $12,800,721 | $14,459 | $12,786,262 |
| December 31, 2024 | 990 | $11,512,224 | $10,815,544 | $696,680 | $12,466,842 | $20,463 | $12,446,379 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $10,537,285
- Investment income
- $269,612
- Other revenue
- $371,732
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $3,723,907
- Other salaries and wages
- $1,472,095
- Salaries, compensation and benefits (total)
- $6,335,789
- Professional fundraising fees
- $0
- Legal fees
- $237,568
- Accounting fees
- $82,000
- Occupancy
- $68,956
- Travel
- $106,268
- Depreciation
- $17,648
Balance sheet and other
- Total assets, start of year
- $12,466,842
- Total assets, end of year
- $12,800,721
- Total liabilities, end of year
- $14,459
- Net assets, end of year
- $12,786,262
- Land, buildings and equipment
- $153,700
- Net assets without donor restrictions
- $12,786,262
- Gross receipts
- $11,178,629
- Employees
- 48
- Volunteers
- 0
- Year formed
- 1913
- State of legal domicile
- NY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ERIC MESLIN | PRESIDENT/BUSINESS MANAGER Officer | 58 | $243,062 | $196,265 |
| SALVATORE STARACE | FIN/REC SECRETARY Officer | 48 | $202,831 | $169,953 |
| ROBERT ROTOLO | BUSINESS AGENT Officer | 45 | $184,103 | $157,270 |
| RALPH C TORTORA | BUSINESS AGENT Officer | 45 | $183,985 | $157,230 |
| TIMOTHY J WILTON | BUSINESS AGENT Officer | 45 | $182,427 | $156,696 |
| FERNANDO L ROBLES | BUSINESS AGENT Officer | 45 | $176,980 | $154,828 |
| BRIAN NIGRO | BUSINESS AGENT Officer | 45 | $176,555 | $154,682 |
| JOSEPH ROJAS | BUSINESS AGENT Officer | 45 | $175,392 | $154,906 |
| MARVIN TAVAREZ | BUSINESS AGENT Officer | 45 | $175,392 | $154,906 |
| DANIEL MOSCOL | BUSINESS AGENT - EFF 07/25 Officer | 45 | $172,664 | $151,296 |
| JUSTIN M ORLANDO | ORGANIZER Highest-paid employee | 40 | $156,504 | $144,438 |
| ANTHONY GUERRERO | EEOC COORDINATOR Highest-paid employee | 40 | $147,184 | $143,670 |
| MARIE F JACOBSOHN | COURT COMPLIANCE OFFICER Highest-paid employee | 40 | $181,834 | $38,954 |
| WILLIAM E MILLS | UNION PROJECT MANAGER Highest-paid employee | 40 | $141,200 | $39,452 |
| JAMES E CALLAHAN | BUSINESS AGENT - THRU 07/25 Officer | 45 | $95,758 | $84,292 |
25 more people on this return
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SHAQUANA DAWES | CONTROLLER Highest-paid employee | 35 | $115,351 | $41,154 |
| AMANDA M FILPO | EXECUTIVE BOARD - EFF 07/25 Officer | 1 | $12,967 | $0 |
| SYLVESTER WRIGHT | VICE PRESIDENT - EFF 07/25 Officer | 1 | $6,264 | $0 |
| PHILLIP E MESLIN | EXECUTIVE BOARD Officer | 1 | $4,254 | $0 |
| THOMAS GALLAGHER | VICE PRESIDENT - THRU 07/25 Officer | 1 | $4,052 | $0 |
| RUBEN D GARCIA | TRUSTEE - EFF 07/25 Officer | 1 | $3,880 | $0 |
| JUSTIN L DELIZ | EXECUTIVE BOARD - EFF 07/25 Officer | 1 | $3,381 | $0 |
| LUIS M PLACERES | EXECUTIVE BOARD Officer | 1 | $3,381 | $0 |
| THELMA-LOUISE FERNANDES | EXECUTIVE BOARD Officer | 1 | $3,132 | $0 |
| THOMAS J REGAN JR | EXECUTIVE BOARD Officer | 1 | $3,124 | $0 |
| CHRISTOPHER MESLIN | EXECUTIVE BOARD - THRU 07/25 Officer | 1 | $2,182 | $0 |
| ERIK J FERRANTE | EXECUTIVE BOARD - EFF 07/25 Officer | 1 | $1,885 | $0 |
| FRANK A LEONARD | EXECUTIVE BOARD - EFF 07/25 Officer | 1 | $1,885 | $0 |
| EDWARD J WILTON | EXECUTIVE BOARD - EFF 07/25 Officer | 1 | $1,885 | $0 |
| CHARLES DUFFY | TRUSTEE - EFF 07/25 Officer | 1 | $1,885 | $0 |
| ROSE M EVANS | TRUSTEE - EFF 07/25 Officer | 1 | $1,885 | $0 |
| FRANCIS R NOLAN | TRUSTEE - THRU 07/25 Officer | 1 | $1,870 | $0 |
| CONOR FALLON | WARDEN - EFF 07/25 Officer | 1 | $1,763 | $0 |
| DANNY J DAMATO | CONDUCTOR - EFF 07/25 Officer | 1 | $1,514 | $0 |
| TAMARA L MITCHELL | TRUSTEE - THRU 07/25 Officer | 1 | $1,245 | $0 |
| RUBEN D GARCIA | WARDEN - THRU 07/25 Officer | 1 | $0 | $0 |
| JUSTIN L DELIZ | CONDUCTOR - THRU 07/25 Officer | 1 | $0 | $0 |
| ANTHONY HERNANDEZ | EXECUTIVE BOARD - THRU 03/25 Officer | 1 | $0 | $0 |
| SYLVESTER WRIGHT | EXECUTIVE BOARD - THRU 07/25 Officer | 1 | $0 | $0 |
| AMANDA M FILPO | TRUSTEE - THRU 07/25 Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 29 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ANTHONY GUERRERO | EEOC COORDINATOR Highest-paid employee | 40 | $146,552 | $304,540 |
| ERIC MESLIN | PRESIDENT/BUSINESS MANAGER Officer | 58 | $238,707 | $188,635 |
| SALVATORE STARACE | FIN/REC SECRETARY Officer | 48 | $200,277 | $163,219 |
| JAMES E CALLAHAN | BUSINESS AGENT Officer | 45 | $184,176 | $150,874 |
| TIMOTHY J WILTON | BUSINESS AGENT Officer | 45 | $181,462 | $150,576 |
| ROBERT ROTOLO | BUSINESS AGENT Officer | 45 | $181,331 | $150,553 |
| JOSEPH ROJAS | BUSINESS AGENT Officer | 45 | $172,384 | $149,006 |
| BRIAN NIGRO | BUSINESS AGENT Officer | 45 | $172,384 | $149,006 |
| MARVIN TAVAREZ | BUSINESS AGENT Officer | 45 | $172,384 | $149,006 |
| FERNANDO L ROBLES | BUSINESS AGENT Officer | 45 | $164,782 | $142,641 |
| RALPH C TORTORA | BUSINESS AGENT Officer | 45 | $164,977 | $138,649 |
| DANIEL MOSCOL | ORGANIZER Highest-paid employee | 40 | $158,169 | $139,190 |
| JUSTIN M ORLANDO | ORGANIZER Highest-paid employee | 40 | $152,261 | $138,168 |
| MARIE F JACOBSOHN | COURT COMPLIANCE OFFICER Highest-paid employee | 40 | $176,529 | $29,767 |
| WILLIAM E MILLS | UNION PROJECT MANAGER Highest-paid employee | 40 | $137,080 | $30,578 |
| AMANDA M FILPO | TRUSTEE Officer | 1 | $15,447 | $10,280 |
| THOMAS GALLAGHER | VICE PRESIDENT Officer | 1 | $7,967 | $0 |
| LUIS M PLACERES | EXECUTIVE BOARD Officer | 1 | $5,332 | $0 |
| SYLVESTER WRIGHT | EXECUTIVE BOARD Officer | 1 | $5,205 | $0 |
| CHRISTOPHER MESLIN | EXECUTIVE BOARD Officer | 1 | $4,793 | $0 |
| THELMA-LOUISE FERNANDEZ | EXECUTIVE BOARD Officer | 1 | $4,594 | $0 |
| PHILLIP E MESLIN | EXECUTIVE BOARD Officer | 1 | $4,594 | $0 |
| THOMAS J REGAN JR | EXECUTIVE BOARD Officer | 1 | $3,927 | $0 |
| FRANCIS R NOLAN | TRUSTEE Officer | 1 | $3,678 | $0 |
| JOSE L RAMOS - THRU 1024 | EXECUTIVE BOARD Officer | 1 | $3,360 | $0 |
| RUBEN D GARCIA | WARDEN Officer | 1 | $2,942 | $0 |
| TAMARA L MITCHELL | TRUSTEE Officer | 1 | $2,450 | $0 |
| JUSTIN L DELIZ | CONDUCTOR Officer | 1 | $977 | $0 |
| ANTHONY HERNANDEZ | EXECUTIVE BOARD Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 500 GREENWICH ST RM 502, NEW YORK, NY 10013-0521
- In care of
- % ERIC MESLIN
- Principal officer (990 for 2025)
- SALVATORE STARACE, 500 GREENWICH STREET 502, NEW YORK, NY 10013
- Signed the 990
- SALVATORE STARACE, FIN/REC SECRETARY
- Phone
- (212) 941-7700
- Return prepared by
- SCHULTHEIS & PANETTIERI LLP
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.
Program accomplishments
- 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.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 13-5388240
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $12,800,721
- Income (IRS master file)
- $11,178,629
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | – | – | – | IRS |
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $10,973,208 | $9,751,852 | $11,759,522 | IRS |
| 990 | December 2022 | $12,103,950 | $9,781,539 | $10,555,351 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about SMART LOCAL UNION NO 28
- What is the EIN of SMART LOCAL UNION NO 28?
- The employer identification number (EIN) of SMART LOCAL UNION NO 28 is 13-5388240.
- Is SMART LOCAL UNION NO 28 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 2015.
- Are donations to SMART LOCAL UNION NO 28 tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SMART LOCAL UNION NO 28 file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SMART LOCAL UNION NO 28 due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SMART LOCAL UNION NO 28 last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SMART LOCAL UNION NO 28?
- The 990 for the year ended December 31, 2025 names SALVATORE STARACE.
- Who are the officers and directors of SMART LOCAL UNION NO 28?
- The 990 for the year ended December 31, 2025 lists 40 people; 35 received compensation from the organization, the highest $243,062 (ERIC MESLIN, PRESIDENT/BUSINESS MANAGER).
- How much revenue does SMART LOCAL UNION NO 28 have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $11,178,629, expenses of $10,838,746 and total assets of $12,800,721 at year end.
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