2026-06-04T10:17:44-05:00 2025-12-31 222951202 MSPC CPA'S AND AADVISORS PC 340 NORTH AVENUE EAST CRANFORD NJ 070162496 990 2025-01-01 222409275 SHEET METAL WORKERS INTERNATIONAL ASSOCIATION LOCAL NO22 SHEE 9082986030 700 SWENSON DRIVE KENILWORTH NJ 07033 JASON ROONEY FINANCIAL SECRETARY TREASURER 9082986030 2026-06-04 1 JOSEPH W TURNER CPA P03463990 9082727000 2025 2025-03-06 01:10:19Z JASON ROONEY 106 S AVENUE W CRANFORD NJ 07016 11657562 0 X WWW.SMWIALU22.ORG X LOCAL UNION 1932 NJ TO ORGANIZE AND PROVIDE LABOR THROUGH COLLECTIVE BARGAINING AGREEMENTS 15 0 21 0 0 0 201672 2648640 2268196 0 835181 977736 178072 180917 3483121 3807293 0 0 0 0 1027902 1061032 0 0 0 1523128 1355409 2551030 2416441 932091 1390852 9895972 11547835 2455 3531 9893517 11544304 TO ORGANIZE AND PROVIDE LABOR THROUGH COLLECTIVE BARGAINING AGREEMENTS. 0 0 THE SHEET METAL WORKERS LOCAL UNION NO. 22 PROTECTS AND PROMOTES THE INTERESTS OF ITS MEMBERS THROUGH COLLECTIVE BARGAINING AGREEMENTS WITH PARTICIPATING EMPLOYERS IN AN ATTEMPT TO PROVIDE BETTER WORKING CONDITIONS FOR ITS MEMBERS. 0 0 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 21 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 0 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 0 0 0 X JASON ROONEY 9082986030 700 SWENSON DRIVE KENILWORTH NJ 07033 JAMES O'REILLY BUSINESS MANAGER/PRESIDENT 40.00 0.00 X 211691 0 109151 JASON ROONEY FIN SEC TREAS/BUSINESS REP 40.00 0.00 X 192339 0 105862 ALAN PAK VICE PRESIDENT 10.00 0.00 X 1423 0 0 RICHARD KING RECORDING SECRETARY 1.00 0.00 X 4403 0 0 JOSEPH MUTI EXECUTIVE BOARD 10.00 40.00 X 2013 173895 73164 KEVIN CHRISTENSON EXECUTIVE BOARD 1.00 0.00 X 1563 0 0 CHRISTOPHER TANGO EXECUTIVE BOARD 1.00 0.00 X 1418 0 0 WILLIAM BUCHANAN EXECUTIVE BOARD 10.00 0.00 X 1563 0 0 STEPHEN POKO EXECUTIVE BOARD 1.00 0.00 X 1563 0 0 DANIEL BARRY TRUSTEE 1.00 0.00 X 993 0 0 DAVID CASTNER JR TRUSTEE 1.00 0.00 X 290 0 0 CHARLES GALLAGHER FORMER TRUSTEE 10.00 0.00 X 0 0 0 ANTHONY OSTERMAN TRUSTEE 1.00 0.00 X 993 0 0 JARED STOKES CONDUCTOR 1.00 0.00 X 290 0 0 PAUL STELLJES FORMER CONDUCTOR 1.00 0.00 X 1129 0 0 ALEX ANGELES WARDEN 1.00 0.00 X 1278 0 0 JOHN SHELDON MARKETING REP 40.00 0.00 X 190365 0 105526 613314 173895 393703 3 0 1 0 0 2648640 2648640 161507 161507 8623935 42563 7830206 20063 793729 22500 816229 816229 REIMBURSEMENT OF ORGANIZER EXPENS 230000 127877 127877 MEMBER EVENTS INCOME 230000 45773 45773 PROMOTIONAL ITEMS 230000 5621 5621 1646 1646 180917 3807293 180917 0 977736 613314 62649 272855 62080 50134 16000 127216 81964 18040 27726 25720 73419 50870 29426 JOB TARGET COSTS 568827 PER CAPITA 220756 MEMBER EVENTS 32872 AUTO EXPENSE 17572 65001 2416441 277585 1026338 16370 280823 220755 111253 94346 109502 6618333 7524807 2889338 2606365 9895972 11547835 2455 3531 2455 3531 X 9893517 11544304 9893517 11544304 9895972 11547835 1390852 259935 0 X X 0 1 X 1 0 0 0 0 2648640 3961 528 3433 76499 47319 29180 140295 63406 76889 109502 OTC COMMON STOCK 2606365 F 2606365 X 4067228 259935 259935 3807293 0 3807293 2416441 0 2416441 0 2416441 PART X, LINE 2: THE LOCAL IS A NONPROFIT ORGANIZATION AND HAS OBTAINED ITS DETERMINATION LETTER, IN WHICH THE INTERNAL REVENUE SERVICE ("IRS") STATES THAT THE LOCAL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE ACCOUNTING STANDARDS ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESS THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE LOCAL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE LOCAL AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE TAX BENEFITS THAT MIGHT BE RECOGNIZED IN THE FINANCIAL STATEMENTS FROM A TAX POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2025 AND 2024. THE LOCAL HAS FILED INTERNAL REVENUE SERVICE (IRS) FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, AS REQUIRED. CURRENTLY, THE 2022 TO 2025 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE IRS. HOWEVER, THE LOCAL IS NOT CURRENTLY UNDER AUDIT NOR HAS LOCAL BEEN CONTACTED BY ANY OF THE TAXING AUTHORITIES. X 0 0 0 JAMES O'REILLY BUSINESS MANAGER/PRESIDENT 211691 0 0 0 0 0 78939 0 30212 0 320842 0 0 0 JASON ROONEY FIN SEC TREAS/BUSINESS REP 192339 0 0 0 0 0 75650 0 30212 0 298201 0 0 0 JOHN SHELDON MARKETING REP 190365 0 0 0 0 0 75314 0 30212 0 295891 0 0 0 JOSEPH MUTI EXECUTIVE BOARD 2013 173895 0 0 0 0 0 42952 0 30212 2013 247059 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS 413 MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS BOTH ACTIVE AND RETIRED MEMBERS WHO HAVE THE RIGHT TO VOTE AND ELECT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS ARE SUBJECT TO APPROVAL BY THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION B, LINE 11B A COPY IS PROVIDED TO AN OFFICER UPON ITS FILING, THE INFORMATION IS GATHERED BY AUDITORS VIA YEAR END AUDIT WHICH IS DISCUSSED WITH MANAGEMENT PRIOR TO PREPARATION OF THE 990. FORM 990, PART VI, SECTION C, LINE 19 LOCAL DISCLOSES SUCH INFORMATION ON FORM LM-2 (AVAILABLE ON DOL WEBSITE) AND FORM 990, WHICH IS A PUBLIC DOCUMENT. ALL OF THIS INFORMATION IS DISCLOSED IN THE ORGANIZATION'S GOVERNING CONSTITUTION AND BYLAWS. FORM 990, PART XI, LINE 1 THE LOCAL UNION PREPARES ITS FINANCIAL STATEMENTS ON THE MODIFIED CASH BASIS OF ACCOUNTING WHICH IS AN OTHER COMPREHENSIVE BASIS OF ACCOUNTING. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS AN EXECUTIVE BOARD THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF INDEPENDENT ACCOUNTANTS. THE PROCESS HAS NOT CHANGED FROM PREVIOUS YEAR. SHEETMETAL WORKERS LOCAL 22 PENSION FUND 700 SWENSON DRIVE KENILWORTH NJ 07033 226072834 TO PROVIDE PENSION BENEFITS TO THE MEMBERS NJ 401(A) 0 SHEETMETAL WORKERS LOCAL 22 ANNUITY FUND 700 SWENSON DRIVE KENILWORTH NJ 07033 227375195 TO PROVIDE ANNUITY BENEFITS TO THE MEMBERS NJ 401(A) 0 SHEETMETAL WORKERS LOCAL 22 EDUCATION FUND 700 SWENSON DRIVE KENILWORTH NJ 07033 221976682 TO PROVIDE TRAINING BENEFITS TO THE MEMBERS NJ 501(C)(3) 0 SHEETMETAL WORKERS LOCAL 22 WELFARE FUND 700K SWENSON DRIVE KENILWORTH NJ 07033 221505211 TO PROVIDE HEALTH BENEFITS TO THE MEMBERS NJ 501(C)(9) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 SHEET METAL WORKERS LOCAL 22 EDUCATION FUND N 25720 PROPORTIONATE SHARE OF EXPENSES