Nonprofit · EIN 32-6445729
INTERNATIONAL ASSOCIATION OF S M A R T LOCAL NO 73 LABOR
Also known as ROCCO TERRANOVA TTEE
Tax-exempt · HILLSIDE, IL 60162
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,416,026 | $513,334 | $902,692 | $5,436,747 | $0 | $5,436,747 |
| December 31, 2024 | 990 | $1,431,225 | $633,588 | $797,637 | $4,534,055 | $0 | $4,534,055 |
| December 31, 2023 | 990 | $1,426,631 | $439,012 | $987,619 | $3,736,418 | $0 | $3,736,418 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,340,921
- Investment income
- $75,105
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $19,280
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $1,556
- Accounting fees
- $3,200
Balance sheet and other
- Total assets, start of year
- $4,534,055
- Total assets, end of year
- $5,436,747
- Total liabilities, end of year
- $0
- Net assets, end of year
- $5,436,747
- Net assets without donor restrictions
- $5,436,747
- Gross receipts
- $1,416,026
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2016
- State of legal domicile
- IL
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 |
|---|---|---|---|
| RAYMOND SUGGS | TRUSTEE Trustee or director | 1 | $0 |
| JOE PASSANNANTE | TRUSTEE Trustee or director | 1 | $0 |
| JAMES BILLARD | TRUSTEE Trustee or director | 1 | $0 |
| DAN AHERN | TRUSTEE Trustee or director | 1 | $0 |
| BRIAN MULHERAN | TRUSTEE Trustee or director | 1 | $0 |
| TOM COONAN | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RAYMOND SUGGS | TRUSTEE Trustee or director | 1 | $0 |
| JOE PASSANNANTE | TRUSTEE Trustee or director | 1 | $0 |
| MICHAEL MCCOMBIE | TRUSTEE - PAST Trustee or director | 1 | $0 |
| JAMES BILLARD | TRUSTEE Trustee or director | 1 | $0 |
| DAN AHERN | TRUSTEE Trustee or director | 1 | $0 |
| MICHAEL VITTORIO | TRUSTEE - PAST Trustee or director | 1 | $0 |
| BRIAN MULHERAN | TRUSTEE - NEW Trustee or director | 1 | $0 |
| TOM COONAN | TRUSTEE - NEW Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RAYMOND SUGGS | TRUSTEE Trustee or director | 1 | $0 |
| JOE PASSANNANTE | TRUSTEE Trustee or director | 1 | $0 |
| MICHAEL MCCOMBIE | TRUSTEE Trustee or director | 1 | $0 |
| JAMES BILLARD | TRUSTEE Trustee or director | 1 | $0 |
| DAN AHERN | TRUSTEE Trustee or director | 1 | $0 |
| MICHAEL VITTORIO | TRUSTEE Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 4550 ROOSEVELT RD, HILLSIDE, IL 60162-2053
- In care of
- % ROCCO TERRANOVA
- Principal officer (990 for 2025)
- RAYMOND SUGGS, 4550 ROOSEVELT ROAD, HILLSIDE, IL 60162
- Signed the 990
- RAYMOND SUGGS, TRUSTEE
- Phone
- (708) 449-0073
- Return prepared by
- LEGACY PROFESSIONALS LLP
Mission
LABOR MANAGEMENT COOPERATION COMMITTEE
Program accomplishments
- ASSIST WORKERS AND EMPLOYERS IN SOLVING PROBLEMS OF MUTUAL CONCERN, TO IMPROVE THE EMPLOYMENT OPPORTUNITIES FOR EMPLOYEES, TO EXPAND THE MARKET FOR THE CONSTRUCTION INDUSTRY, TO IMPROVE COMMUNICATIONS BETWEEN LABOR AND MANAGEMENT AND TO PROVIDE WORKERS AND EMPLOYERS WITH OPPORTUNITIES TO EXPLORE JOINT APPROACHES TO ORGANIZATIONAL EFFECTIVENESS.
- SPONSOR A REBATE PROGRAM FOR CONSUMERS UTILIZING UNION SHEET METAL, AIR, RAIL AND TRANSPORTATION CONTRACTORS.
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
- 32-6445729
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J40)
- Assets (IRS master file)
- $5,436,747
- Income (IRS master file)
- $1,416,026
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,416,026 | $513,334 | $5,436,747 | IRS |
| 990 | December 2024 | $1,431,225 | $633,588 | $4,534,055 | IRS |
| 990 | December 2023 | $1,426,631 | $439,012 | $3,736,418 | XML |
| 990 | December 2022 | $1,297,165 | $475,039 | $2,748,799 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 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 (search EIN 32-6445729).
Questions about INTERNATIONAL ASSOCIATION OF S M A R T LOCAL NO 73 LABOR
- What is the EIN of INTERNATIONAL ASSOCIATION OF S M A R T LOCAL NO 73 LABOR?
- The employer identification number (EIN) of INTERNATIONAL ASSOCIATION OF S M A R T LOCAL NO 73 LABOR is 32-6445729.
- Is INTERNATIONAL ASSOCIATION OF S M A R T LOCAL NO 73 LABOR tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 2017.
- Are donations to INTERNATIONAL ASSOCIATION OF S M A R T LOCAL NO 73 LABOR tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does INTERNATIONAL ASSOCIATION OF S M A R T LOCAL NO 73 LABOR 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 INTERNATIONAL ASSOCIATION OF S M A R T LOCAL NO 73 LABOR 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 INTERNATIONAL ASSOCIATION OF S M A R T LOCAL NO 73 LABOR 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 INTERNATIONAL ASSOCIATION OF S M A R T LOCAL NO 73 LABOR?
- The 990 for the year ended December 31, 2025 names RAYMOND SUGGS.
- Who are the officers and directors of INTERNATIONAL ASSOCIATION OF S M A R T LOCAL NO 73 LABOR?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does INTERNATIONAL ASSOCIATION OF S M A R T LOCAL NO 73 LABOR have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,416,026, expenses of $513,334 and total assets of $5,436,747 at year end.
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