Smart Local Union No 28

Nonprofit profile at a glance

EIN
135388240
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
New York, NY, USA
Phone
2129417700
Rating confidence
Limited

Reported finances

Revenue
$11,178,629
Expenses
$10,838,746
Assets
$12,800,721
Liabilities
$14,459

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

40 people listed

Executive titles in this filing

  • ERIC MESLIN (PRESIDENT/BUSINESS MANAGER)
  • SYLVESTER WRIGHT (VICE PRESIDENT - EFF 07/25)
  • THOMAS GALLAGHER (VICE PRESIDENT - THRU 07/25)

Highest reported compensation

  • ERIC MESLIN (PRESIDENT/BUSINESS MANAGER): $439,327 total reported compensation
  • SALVATORE STARACE (FIN/REC SECRETARY): $372,784 total reported compensation
  • ROBERT ROTOLO (BUSINESS AGENT): $341,373 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

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.

Operating model

Revenue model
Earned-program. 94% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 63
  • Accountability: 32
  • Sustainability: 39
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 4th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 1.18; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 94; 94th percentile among comparable filings
  • Officer compensation ratio: 45%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 3% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 0 of 12 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $439K · 40 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $1M reported
  • Consistency: 11 of 12 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 14 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 35 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.