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EIN 88-6004355

Smart Union - 26 SM

IRS 501(c) type
501(c)(5)
Num. employees
22
City
Sparks
State
Nevada
Year formed
1942
Most recent tax filings
2023-12-01
NTEE code, primary
J40: Labor unions, organizations
Description
Smart Union - 26 SM is a union for sheet metal workers that negotiates compensation, operates a hiring hall, and organizes workers.
Related structure
Smart Union - 26 SM is child organization, under the parent exemption from International Association of Sheet Metal Air Rail and Transportation Workers (SMART).
Also known as...
Sheet Metal Workers International Local 26; International Association of Sheet Metal Air Rail and Transportation; 26 SM
Total revenues
$1,898,328
2023
Total expenses
$1,299,512
2023
Total assets
$4,959,184
2023
Num. employees
22
2023

Program areas at Smart Union - 26 SM

The youth to youth fund is a special dues assessment on Local union members implemented to assist in the organziing of the non-union element the program was established in 1990. Apprentices chosen to work for the program was established in 1990. Apprentices chosen to work for less than their present apprentice wage scale. Apprentices salted less than their present apprentice wage scale. Apprentices salted with the balance of the normal wage scale being paid from the fund.
Smw 26 is the collective bargaining agent for the Sheet Metal Workers profession in the northern Nevada area.
The market recovery fund is a special dues assessment on Local union members implemented to assist signatory contractors with competitive bidding against non-union contractors on non-prevailing wage jobs.

Personnel at Smart Union - 26 SM

NameTitleCompensation
James DillardSecretary and Treasurer$142,315
Jesse BartorelliWarden$100
Josh MorrowRecording Sect$2,020
Ryan EspinozaWarden$50
Ben BinghamBoard$325
...and 11 more key personnel

Financials for Smart Union - 26 SM

RevenuesFYE 12/2023
Total grants, contributions, etc.$0
Program services$1,728,185
Investment income and dividends$135,139
Tax-exempt bond proceeds$0
Royalty revenue$0
Net rental income$0
Net gain from sale of non-inventory assets$8,576
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$142
Miscellaneous revenues$26,286
Total revenues$1,898,328

Form 990s for Smart Union - 26 SM

Fiscal year endingDate received by IRSFormPDF link
2023-122024-03-26990View PDF
2022-122023-04-03990View PDF
2021-122023-01-26990View PDF
2021-122022-03-31990View PDF
2020-122021-06-30990View PDF
...and 10 more Form 990s
Data update history
May 22, 2024
Updated personnel
Identified 6 new personnel
June 17, 2023
Posted financials
Added Form 990 for fiscal year 2021
June 15, 2023
Posted financials
Added Form 990 for fiscal year 2022
June 12, 2023
Updated personnel
Identified 5 new personnel
May 14, 2023
Used new vendors
Identified 1 new vendor, including
Nonprofit Types
UnionsChapter / child organizations
Issues
Human servicesJobs and employment
Characteristics
MembershipsState / local level
General information
Address
PO Box 26
Sparks, NV 89432
Metro area
Reno, NV
County
Washoe County, NV
Website URL
smw26.org/officers.aspx 
Phone
(775) 352-9226
IRS details
EIN
88-6004355
Fiscal year end
December
Taxreturn type
Form 990
Year formed
1942
Eligible to receive tax-deductible contributions (Pub 78)
No
Categorization
NTEE code, primary
J40: Labor unions, organizations
NAICS code, primary
813930: Labor Unions
Parent/child status
Child within group exemption
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