SMART LOCAL UNION NO 28 (EIN 135388240) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1913

Legal Domicile

Principal Officer

SALVATORE STARACE

Phone

2129417700

Tax Period

2025-01-01 to 2025-12-31

SMART LOCAL UNION NO 28, founded in 1913, is a mid-sized nonprofit that reported $11.2M in total revenue in fiscal year 2025. Expenses of $10.8M left a modest 3% surplus.

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $10,537,285

Investment Income $269,612

Other Revenue $371,732

TOTAL REVENUE $11,178,629

Expense Breakdown

Grants Paid $0

Salaries & Benefits $6,335,789

Fundraising Expenses $0

Other Expenses $4,502,957

TOTAL EXPENSES $10,838,746

Year-over-Year Comparison

	2025	2024	Change
Revenue	$11,178,629	$11,512,224	0.0%
Expenses	$10,838,746	$10,815,544	+0.0%
Net Income	$339,883	$696,680	-0.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$3,723,907

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ERIC MESLIN	PRESIDENT/BUSINESS MANAGER	58.00	Officer	$243,062	$196,265	$439,327
SYLVESTER WRIGHT	VICE PRESIDENT - EFF 07/25	1.00	Officer	$6,264	$0	$6,264
THOMAS GALLAGHER	VICE PRESIDENT - THRU 07/25	1.00	Officer	$4,052	$0	$4,052
SALVATORE STARACE	FIN/REC SECRETARY	48.00	Officer	$202,831	$169,953	$372,784
CONOR FALLON	WARDEN - EFF 07/25	1.00	Officer	$1,763	$0	$1,763
RUBEN D GARCIA	WARDEN - THRU 07/25	1.00	Officer	$0	$0	$0
DANNY J DAMATO	CONDUCTOR - EFF 07/25	1.00	Officer	$1,514	$0	$1,514
JUSTIN L DELIZ	CONDUCTOR - THRU 07/25	1.00	Officer	$0	$0	$0
JUSTIN L DELIZ	EXECUTIVE BOARD - EFF 07/25	1.00	Officer	$3,381	$0	$3,381
CHRISTOPHER MESLIN	EXECUTIVE BOARD - THRU 07/25	1.00	Officer	$2,182	$0	$2,182
THELMA-LOUISE FERNANDES	EXECUTIVE BOARD	1.00	Officer	$3,132	$0	$3,132
PHILLIP E MESLIN	EXECUTIVE BOARD	1.00	Officer	$4,254	$0	$4,254
AMANDA M FILPO	EXECUTIVE BOARD - EFF 07/25	1.00	Officer	$12,967	$0	$12,967
ANTHONY HERNANDEZ	EXECUTIVE BOARD - THRU 03/25	1.00	Officer	$0	$0	$0
LUIS M PLACERES	EXECUTIVE BOARD	1.00	Officer	$3,381	$0	$3,381
THOMAS J REGAN JR	EXECUTIVE BOARD	1.00	Officer	$3,124	$0	$3,124
ERIK J FERRANTE	EXECUTIVE BOARD - EFF 07/25	1.00	Officer	$1,885	$0	$1,885
SYLVESTER WRIGHT	EXECUTIVE BOARD - THRU 07/25	1.00	Officer	$0	$0	$0
FRANK A LEONARD	EXECUTIVE BOARD - EFF 07/25	1.00	Officer	$1,885	$0	$1,885
EDWARD J WILTON	EXECUTIVE BOARD - EFF 07/25	1.00	Officer	$1,885	$0	$1,885
CHARLES DUFFY	TRUSTEE - EFF 07/25	1.00	Officer	$1,885	$0	$1,885
AMANDA M FILPO	TRUSTEE - THRU 07/25	1.00	Officer	$0	$0	$0
ROSE M EVANS	TRUSTEE - EFF 07/25	1.00	Officer	$1,885	$0	$1,885
TAMARA L MITCHELL	TRUSTEE - THRU 07/25	1.00	Officer	$1,245	$0	$1,245
RUBEN D GARCIA	TRUSTEE - EFF 07/25	1.00	Officer	$3,880	$0	$3,880
FRANCIS R NOLAN	TRUSTEE - THRU 07/25	1.00	Officer	$1,870	$0	$1,870
DANIEL MOSCOL	BUSINESS AGENT - EFF 07/25	45.00	Officer	$172,664	$151,296	$323,960
JAMES E CALLAHAN	BUSINESS AGENT - THRU 07/25	45.00	Officer	$95,758	$84,292	$180,050
JOSEPH ROJAS	BUSINESS AGENT	45.00	Officer	$175,392	$154,906	$330,298
BRIAN NIGRO	BUSINESS AGENT	45.00	Officer	$176,555	$154,682	$331,237
MARVIN TAVAREZ	BUSINESS AGENT	45.00	Officer	$175,392	$154,906	$330,298
FERNANDO L ROBLES	BUSINESS AGENT	45.00	Officer	$176,980	$154,828	$331,808
ROBERT ROTOLO	BUSINESS AGENT	45.00	Officer	$184,103	$157,270	$341,373
RALPH C TORTORA	BUSINESS AGENT	45.00	Officer	$183,985	$157,230	$341,215
TIMOTHY J WILTON	BUSINESS AGENT	45.00	Officer	$182,427	$156,696	$339,123
MARIE F JACOBSOHN	COURT COMPLIANCE OFFICER	40.00	Highest	$181,834	$38,954	$220,788
JUSTIN M ORLANDO	ORGANIZER	40.00	Highest	$156,504	$144,438	$300,942
ANTHONY GUERRERO	EEOC COORDINATOR	40.00	Highest	$147,184	$143,670	$290,854
WILLIAM E MILLS	UNION PROJECT MANAGER	40.00	Highest	$141,200	$39,452	$180,652
SHAQUANA DAWES	CONTROLLER	35.00	Highest	$115,351	$41,154	$156,505

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$11,178,629	$10,838,746	$12,800,721	$339,883
2024	$11,512,224	$10,815,544	$12,466,842	$696,680
2023	$10,973,208	$9,751,852	$11,759,522	$1,221,356
2022	$12,103,950	$9,781,539	$10,555,351	$2,322,411
2021	$12,561,013	$10,650,624	$8,207,573	$1,910,389
2020	$14,705,369	$13,074,565	$7,381,509	$1,630,804
2019	$12,901,088	$13,375,481	$6,697,982	$-474,393
2018	$12,867,578	$12,937,494	$7,900,279	$-69,916

SMART LOCAL UNION NO 28