Nonprofit · EIN 22-3201971
SHEET METAL WORKERS LOCAL 27 S UNEMPLOYMENT FUND
Also known as LOCAL UNION 27
Tax-exempt · FARMINGDALE, NJ 07727
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $952,746 | $377,745 | $575,001 | $2,631,172 | $111,930 | $2,519,242 |
| December 31, 2024 | 990 | $878,041 | $348,751 | $529,290 | $2,041,686 | $97,445 | $1,944,241 |
| December 31, 2023 | 990 | $943,471 | $324,246 | $619,225 | $1,558,968 | $144,017 | $1,414,951 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $771,780
- Investment income
- $178,961
- Net gain from sales of assets
- $101,835
- Other revenue
- $2,005
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $278,624
- Other salaries and wages
- $16,297
- Salaries, compensation and benefits (total)
- $31,555
- Professional fundraising fees
- $0
- Legal fees
- $12,308
- Accounting fees
- $33,610
- Occupancy
- $3,679
- Depreciation
- $146
Balance sheet and other
- Total assets, start of year
- $2,041,686
- Total assets, end of year
- $2,631,172
- Total liabilities, end of year
- $111,930
- Net assets, end of year
- $2,519,242
- Publicly traded securities
- $2,207,714
- Gross receipts
- $1,796,328
- Employees
- 351
- Volunteers
- 0
- Year formed
- 1993
- 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.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| CHRISTOPHER W GEORGE | UNION TRUSTEE Trustee or director | 1 | $0 | $211,005 | $111,190 |
| MATTHEW JOHNSON | UNION TRUSTEE Trustee or director | 1 | $0 | $181,763 | $120,317 |
| MICHAEL KOLBASOWSKI | FORMER UNION TRUSTEE Trustee or director | 1 | $0 | $114,950 | $88,301 |
| THOMAS DEBARTOLO | FORMER UNION TRUSTEE Trustee or director | 1 | $0 | $102,630 | $69,995 |
| NICHOLAS STUDENKO | FUND ADMINISTRATOR Officer | 1 | $0 | $84,742 | $54,178 |
| LAWRENCE PULLEN III | UNION TRUSTEE Trustee or director | 1 | $0 | $98,431 | $27,591 |
| CRAIG KARNOWSKI | EMPLOYER TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| CHRISTOPHER BONNER | EMPLOYER TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| BOB BROWN | EMPLOYER TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| DARLENE MCCANN | FORMER EMPLOYER TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| VINCE SPIEZIO | FORMER EMPLOYER TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| GERARD LYLE | FORMER EMPLOYER TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| THOMAS DEBARTOLO | UNION TRUSTEE Trustee or director | 1 | $0 | $209,460 | $126,300 |
| MATTHEW JOHNSON | UNION TRUSTEE Trustee or director | 1 | $0 | $169,396 | $119,402 |
| MIKE KOLBASOWSKI | UNION TRUSTEE Trustee or director | 1 | $0 | $169,396 | $119,376 |
| DARLENE MCCANN | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| VINCE SPIEZIO | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| GERARD LYLE | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| THOMAS DEBARTOLO | UNION TRUSTEE Trustee or director | 1 | $0 | $200,800 | $117,890 |
| MATTHEW JOHNSON | UNION TRUSTEE Trustee or director | 1 | $0 | $162,463 | $111,422 |
| MIKE KOLBASOWSKI | UNION TRUSTEE Trustee or director | 1 | $0 | $162,463 | $111,422 |
| DARLENE MCCANN | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| VINCE SPIEZIO | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| GERARD LYLE | TRUSTEE 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 SUPPLEMENTAL UNEMPLOYMENT BENEFITS FOR ITS PARTICIPANTS.
Program accomplishments
- THE PURPOSE OF THE FUND IS TO PROVIDE SUPPLEMENTAL UNEMPLOYMENT BENEFITS, WORK INCENTIVE REBATE BENEFITS, AND TRAVEL 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 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
- 22-3201971
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 1994
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,631,172
- Income (IRS master file)
- $1,796,328
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $952,746 | $377,745 | $2,631,172 | XML |
| 990 | December 2024 | $878,041 | $348,751 | $2,041,686 | IRS |
| 990 | December 2023 | $943,471 | $324,246 | $1,558,968 | XML |
| 990 | December 2022 | $562,751 | $406,286 | $884,770 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 22-3201971).
Questions about SHEET METAL WORKERS LOCAL 27 S UNEMPLOYMENT FUND
- What is the EIN of SHEET METAL WORKERS LOCAL 27 S UNEMPLOYMENT FUND?
- The employer identification number (EIN) of SHEET METAL WORKERS LOCAL 27 S UNEMPLOYMENT FUND is 22-3201971.
- Is SHEET METAL WORKERS LOCAL 27 S UNEMPLOYMENT FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1994.
- Are donations to SHEET METAL WORKERS LOCAL 27 S UNEMPLOYMENT FUND tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SHEET METAL WORKERS LOCAL 27 S UNEMPLOYMENT 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 WORKERS LOCAL 27 S UNEMPLOYMENT 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 WORKERS LOCAL 27 S UNEMPLOYMENT 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 WORKERS LOCAL 27 S UNEMPLOYMENT FUND?
- The 990 for the year ended December 31, 2025 names NICHOLAS STUDENKO.
- Who are the officers and directors of SHEET METAL WORKERS LOCAL 27 S UNEMPLOYMENT FUND?
- The 990 for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does SHEET METAL WORKERS LOCAL 27 S UNEMPLOYMENT FUND have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $952,746, expenses of $377,745 and total assets of $2,631,172 at year end.
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