United Steelworkers FY2022 filing

Not tax-deductible

Bear, DE501(c)(5)EIN 23-7238069Revenue $321K in FY2022

On file with the IRS1520 Porter Rd, 19701-2112 · Bear, DETax-exempt since Dec 1940

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Local Union enforced the collective bargaining agreement to better the working conditions of the Local Union provide representation to its members.

$85K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $32K a year · 11% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$85K
to officers and key staff · 37% of spending
Concern: pay to officers and key staff is 37% of spending; over 30%.
Pt VII · Sec A
Cash reserves
37 mo
of spending, in cash
Looks good: 37.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 12 voting members
Concern: none of 12 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$321K
+25% vs prior year
Spent
$230K
Net assets
$943K
By yearFY2020–FY2025
Revenue
$321K
FY2022▲ +25%
Tap a bar for its year
Revenue by fiscal year
FY2020$279K
FY2021$257K
FY2022$321K
FY2023$303K
FY2024$322K
FY2025$319K
Expenses
$230K
FY2022▼ -11%
Tap a bar for its year
Expenses by fiscal year
FY2020$134K
FY2021$259K
FY2022$230K
FY2023$274K
FY2024$297K
FY2025$412K
Net assets
$943K
FY2022▲ +11%
Tap a bar for its year
Net assets by fiscal year
FY2020$848K
FY2021$851K
FY2022$943K
FY2023$974K
FY2024$1.0M
FY2025$907K

From the FY2022 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1940.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

14 people listed on the 990; $85K paid to officers and key staff.

Part VII, Section A · reportable compensation
$15,247Pt VII · Sec A
Vice President
$12,147Pt VII · Sec A
G A Chairman
$11,327Pt VII · Sec A
Financial Secretary
$10,142Pt VII · Sec A
$7,910Pt VII · Sec A
Recording Sec
$6,600Pt VII · Sec A
$4,101Pt VII · Sec A
$3,055Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Charles Craine$21,211————$7,262
Kermit Scarberry$20,838—————
Joseph Campana JR$19,459—————
Charles J Craine—$19,308$15,310$15,247$12,299—
Kermit P Scarberry—$14,958$9,819$11,327$10,090—
Kevin Herbein—————$14,395
Edwin J Mason——$13,605$10,142$3,656—
Brian Novack$12,439—————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See United Steelworkers executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Advocates for workers by enforcing agreements and improving conditions.

Questions for United Steelworkers

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Provided by the organization

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1 program · in their own filed words · FY2022
01

The Local Union continues in an ongoing effort to defend and enforce the negotiated collective bargaining agreement for our members wages, benefits and working condition. The members dues and related income and expenses are used to carry out these activities, The Local Union is continually striving to maintain or accomplish improvements…

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 5 grants · $44K · 2020–2025
Delaware City Refining Co LLCFY2025$14,000
Jakib MediaFY2022$5,000
Usw Local 13-243TX · FY2021$10,000
Usw District 04NY · FY2021$5,000
United SteelworkersFY2020$10,000

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$321K
Ln 12
Fees for servicesLn 2g$318K
Other incomeLn 4–11$3K
Investment incomeLn 3$252
Money outPt IX
$230K
Ln 25
Owns and owesPt X
$943K
net assets · Ln 32
Cash and savingsLn 1–2$712K
Total assetsLn 16$943K
LiabilitiesLn 26$0
PeoplePt VI, VII
14
listed · VII A
PaidVII A14
Voting boardVI 1a12
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$318K
Investment incomeLn 3$252
Other incomeLn 4–11$3K
Total revenueLn 12$321K
Assets in detailPt X, end of year
CashLn 1$712K
Cash and savings togetherLn 1–2$712K
InvestmentsLn 11–13$3K
Land, buildings, equipmentLn 10c$227K
Total assetsLn 16$943K
LiabilitiesLn 26$0
Net assetsLn 32$943K
OperationsPt I, VI
EmployeesI 523
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$620K$712K
InvestmentsLn 11–13$3K$3K
Land, buildings, equipmentLn 10c$227K$227K
Total assetsLn 16$851K$943K
LiabilitiesLn 26$0$0
Net assetsLn 32$851K$943K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$17K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$85K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$15K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$15K
Management feesLn 11a$0
Legal feesLn 11b$11K
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$3K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$9K
TravelLn 17$9K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$64K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$3K
All other expensesLn 24e$0
Total functional expensesLn 25$230K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $319K$412K−$93K$907K 990 PDF
FY2024 $322K$297K$24K$1.0M 990 PDF
FY2023 $303K$274K$29K$974K 990 PDF
FY2022 Viewing $321K$230K$91K$943K 990 PDF
FY2021 $257K$259K−$2K$851K 990 PDF
FY2020 $279K$134K$146K$848K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $321,471 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $256,728$317,852
I-10 Investment incomePrior year $352$252
I-11 Other revenue$3,367
I-12 Total revenuePrior year $257,080$321,471
I-13 Grants and similar amounts paidPrior year $26,025$17,077
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $125,350$113,897
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $107,923$99,138
I-18 Total expensesPrior year $259,298$230,112
I-19 Revenue less expensesPrior year −$2,218$91,359
Part VI · Governance 0 of 12 board members independent, 3 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members0
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $321,471 across 4 lines filed
Lines not itemized here account for $99 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $317,852$317,852
VIII-3 Investment incomeRelated to mission $252$252
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $3,268$3,268
VIII-12 Total revenueRelated to mission $321,471$321,471
Part IX · Statement of functional expenses $230,112 across 30 lines filed
IX-1 Grants to domestic organizations$17,077
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$84,656
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$14,557
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$14,684
IX-11a Management fees$0
IX-11b Legal fees$11,446
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$3,183
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$8,997
IX-17 Travel$8,583
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$64,124
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)$2,805
IX-24e All other expenses$0
IX-25 Total functional expenses$230,112
Part X · Balance sheet $942,599 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $620,312$711,671
X-10c Land, buildings and equipment, netStart of year $227,454$227,454
X-12 Other securitiesStart of year $3,474$3,474
X-16 Total assetsStart of year $851,240$942,599
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $851,240$942,599
X-33 Total liabilities and net assetsStart of year $851,240$942,599
Part XI · Reconciliation of net assets $942,599 net assets at year end
XI-1 Total revenue$321,471
XI-2 Total expenses$230,112
XI-3 Revenue less expenses$91,359
XI-4 Net assets at start of year$851,240
XI-10 Net assets at end of year$942,599

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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