Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 22-1538529

SHEET METAL WORKRS LOCAL 27 HEALTH & WELFARE FUND

Tax-exempt · FARMINGDALE, NJ 07727

Financials

$11.6M$10.9M2023$11.1M$10.8M2024$12.1M$13.7M2025
Revenue Expenses · by fiscal year end
Financials of SHEET METAL WORKRS LOCAL 27 HEALTH & WELFARE FUND by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$12,053,994$13,677,239-$1,623,245$12,688,339$1,219,267$11,469,072
December 31, 2024990$11,092,827$10,761,511$331,316$14,124,403$1,441,288$12,683,115
December 31, 2023990$11,594,174$10,882,437$711,737$12,606,665$1,130,649$11,476,016
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$11,248,922
Investment income
$689,432
Net gain from sales of assets
$255,537
Other revenue
$115,640

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$13,072,422
Other salaries and wages
$160,523
Salaries, compensation and benefits (total)
$322,757
Professional fundraising fees
$0
Legal fees
$29,773
Accounting fees
$49,950
Occupancy
$53,045
Depreciation
$585

Balance sheet and other

Total assets, start of year
$14,124,403
Total assets, end of year
$12,688,339
Total liabilities, end of year
$1,219,267
Net assets, end of year
$11,469,072
Land, buildings and equipment
$2,200
Publicly traded securities
$10,583,910
Gross receipts
$14,365,268
Employees
1
Volunteers
0
Year formed
1956
State of legal domicile
NJ

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.

NameTitleHours / weekCompensationFrom related orgsOther / benefits
CHRISTOPHER W GEORGEUNION TRUSTEE
Trustee or director
1$0$211,005$111,190
MATTHEW JOHNSONUNION TRUSTEE
Trustee or director
1$0$181,763$120,317
MICHAEL KOLBASOWSKIFORMER UNION TRUSTEE
Trustee or director
1$0$114,950$88,301
THOMAS DEBARTOLOFORMER UNION TRUSTEE
Trustee or director
1$0$102,630$69,995
NICHOLAS STUDENKOFUND ADMINISTRATOR
Officer
1$0$84,742$54,178
LAWRENCE PULLEN IIIUNION TRUSTEE
Trustee or director
1$0$98,431$27,591
RICHARD BONNEREMPOYER TRUSTEE
Trustee or director
1$0$0$0
STEPHEN CLICKNEREMPOYER TRUSTEE
Trustee or director
1$0$0$0
VINCE SPIEZIOEMPOYER TRUSTEE
Trustee or director
1$0$0$0
DAWN PASCALEFORMER EMPLOYER TRUSTEE
Trustee or director
1$0$0$0
GERARD LYLEFORMER EMPLOYER TRUSTEE
Trustee or director
1$0$0$0
990 for the year ended December 31, 2024: 6 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
THOMAS DEBARTOLOUNION TRUSTEE
Trustee or director
1$0$209,460$126,300
MATTHEW JOHNSONUNION TRUSTEE
Trustee or director
1$0$169,396$119,402
MICHAEL KOLBASOWSKIUNION TRUSTEE
Trustee or director
1$0$169,396$119,376
GERALD LYLETRUSTEE
Trustee or director
1$0$0$0
RICHARD BONNERTRUSTEE
Trustee or director
1$0$0$0
DAWN PASCALETRUSTEE
Trustee or director
1$0$0$0
990 for the year ended December 31, 2023: 6 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
THOMAS DEBARTOLOUNION TRUSTEE
Trustee or director
1$0$200,800$117,890
MATTHEW JOHNSONUNION TRUSTEE
Trustee or director
1$0$162,463$111,422
MIKE KOLBASOWSKIUNION TRUSTEE
Trustee or director
1$0$162,463$111,422
DAWN PASCALETRUSTEE
Trustee or director
1$0$0$0
RICHARD BONNERTRUSTEE
Trustee or director
1$0$0$0
GERALD LYLETRUSTEE
Trustee or director
1$0$0$0

Address and contacts

Address (IRS master file)
PO BOX 847, FARMINGDALE, NJ 07727-0847
Principal officer (990 for 2025)
NICHOLAS STUDENKO, PO BOX 847, FARMINGDALE, NJ 077270847
Signed the 990
NICHOLAS STUDENKO, FUND ADMINISTRATOR
Phone
(732) 919-1988
Return prepared by
MSPC CPAS & ADVISORS PC

Mission

TO PROVIDE HEALTH AND WELFARE BENEFITS FOR ITS PARTICIPANTS.

990 for the year ended December 31, 2025

Program accomplishments

  • THE PURPOSE OF THE FUND IS TO PROVIDE HEALTH AND WELFARE BENEFITS SUCH AS MEDICAL CARE, PRESCRIPTION BENEFITS, DENTAL, VISION CARE, LIFE INSURANCE AND DEATH BENEFITS FOR ITS PARTICIPANTS.

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
22-1538529
Tax-exempt status
501(c)(9): Voluntary employees' beneficiary association
Donations deductible
No
Exempt since
1952
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$12,688,339
Income (IRS master file)
$14,365,268

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$12,053,994$13,677,239$12,688,339XML
990December 2024$11,092,827$10,761,511$14,124,403XML
990December 2023$11,594,174$10,882,437$12,606,665XML
990December 2022$9,459,691$11,015,320$10,961,042IRS
990December 2021–––IRS
990December 2020–––IRS
990December 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 22-1538529).

Questions about SHEET METAL WORKRS LOCAL 27 HEALTH & WELFARE FUND

What is the EIN of SHEET METAL WORKRS LOCAL 27 HEALTH & WELFARE FUND?
The employer identification number (EIN) of SHEET METAL WORKRS LOCAL 27 HEALTH & WELFARE FUND is 22-1538529.
Is SHEET METAL WORKRS LOCAL 27 HEALTH & WELFARE FUND tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1952.
Are donations to SHEET METAL WORKRS LOCAL 27 HEALTH & WELFARE FUND tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does SHEET METAL WORKRS LOCAL 27 HEALTH & WELFARE FUND 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 SHEET METAL WORKRS LOCAL 27 HEALTH & WELFARE FUND 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 SHEET METAL WORKRS LOCAL 27 HEALTH & WELFARE FUND 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 SHEET METAL WORKRS LOCAL 27 HEALTH & WELFARE FUND?
The 990 for the year ended December 31, 2025 names NICHOLAS STUDENKO.
Who are the officers and directors of SHEET METAL WORKRS LOCAL 27 HEALTH & WELFARE FUND?
The 990 for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
How much revenue does SHEET METAL WORKRS LOCAL 27 HEALTH & WELFARE FUND have?
On its 990 for the year ended December 31, 2025 it reported revenue of $12,053,994, expenses of $13,677,239 and total assets of $12,688,339 at year end.

Other nonprofits in FARMINGDALE

All nonprofits in FARMINGDALE · New Jersey