United Steelworkers FY2024 filing

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Local Union Enforced the Collective Bargaining Agreement to Better the Working Conditions of the Local Union and Provide Representation to its Members

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
$17K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

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FY2024 · 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
6 of 6
filings with a surplus
Average surplus $39K a year · 43% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$17K
to officers and key staff · 31% of spending
Concern: pay to officers and key staff is 31% of spending; over 30%.
Pt VII · Sec A
184 mo
of spending, in cash
Looks good: 184.1 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 11 voting members
Concern: none of 11 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$105K
+10% vs prior year
Spent
$56K
Net assets
$865K
By yearFY2020–FY2025
Revenue
$105K
FY2024▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2020$72K
FY2021$72K
FY2022$93K
FY2023$95K
FY2024$105K
FY2025$117K
Expenses
$56K
FY2024▼ -24%
Tap a bar for its year
Expenses by fiscal year
FY2020$52K
FY2021$34K
FY2022$57K
FY2023$74K
FY2024$56K
FY2025$45K
Net assets
$865K
FY2024▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2020$722K
FY2021$760K
FY2022$795K
FY2023$816K
FY2024$865K
FY2025$937K

From the FY2024 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2024 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 Feb 1968.

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

Who runs it and what they're paid

7 people listed on the 990; $17K paid to officers and key staff.

Part VII, Section A · reportable compensation
Financial Secretary
$6,000Pt VII · Sec A
$3,600Pt VII · Sec A
Recording Secretary
$2,752Pt VII · Sec A
Vice President
$1,800Pt VII · Sec A
$1,800Pt VII · Sec A
$600Pt VII · Sec A
Trustee
$600Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Lawrence Annarumo$6,000$6,000$6,000$6,000$6,000$6,000
Adam Claypoole$3,600$3,600$3,550$3,600$3,150$1,800
Martha McClure$1,800$1,800$1,800$1,800$2,250$3,600
William Carr$2,845$2,752$2,553$3,169——
Willaim Carr————$2,950—
Denny Karenbauer$1,800$1,800$1,800$1,800$1,800—
Robert Gatto—————$1,800
Ryan Bradley$600—————

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.

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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 providing representation to improve job conditions.

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Provided by the organization

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1 program · in their own filed words · FY2024
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 conditions. The memebrs dues, related income and expenses are used to carry out these activities.

Pt IX · col B

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$105K
Ln 12
Fees for servicesLn 2g$81K
Investment incomeLn 3$24K
Money outPt IX
$56K
Ln 25
Owns and owesPt X
$865K
net assets · Ln 32
Cash and savingsLn 1–2$862K
Total assetsLn 16$865K
LiabilitiesLn 26$0
PeoplePt VI, VII
7
listed · VII A
PaidVII A7
Voting boardVI 1a11
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$81K
Investment incomeLn 3$24K
Gains on assetsLn 7$15K
Total revenueLn 12$105K
Assets in detailPt X, end of year
CashLn 1$862K
Cash and savings togetherLn 1–2$862K
Land, buildings, equipmentLn 10c$2K
Total assetsLn 16$865K
LiabilitiesLn 26$0
Net assetsLn 32$865K
OperationsPt I, VI
EmployeesI 525
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 FY24End FY24
Cash and savingsLn 1–2$237K$862K
Land, buildings, equipmentLn 10c$2K$2K
Total assetsLn 16$816K$865K
LiabilitiesLn 26$0$0
Net assetsLn 32$816K$865K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2K
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$17K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$24K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$5K
Management feesLn 11a$0
Legal feesLn 11b$0
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$2K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$861
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$2K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
All other expensesLn 24e$3K
Total functional expensesLn 25$56K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $117K$45K$72K$937K 990 PDF
FY2024 Viewing $105K$56K$49K$865K 990 PDF
FY2023 $95K$74K$21K$816K 990 PDF
FY2022 $93K$57K$36K$795K 990 PDF
FY2021 $72K$34K$38K$760K 990 PDF
FY2020 $72K$52K$20K$722K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $104,809 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $89,022$80,609
I-10 Investment incomePrior year $6,222$24,200
I-11 Other revenue$0
I-12 Total revenuePrior year $95,244$104,809
I-13 Grants and similar amounts paidPrior year $1,200$2,300
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $57,224$46,481
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $15,628$7,408
I-18 Total expensesPrior year $74,052$56,189
I-19 Revenue less expensesPrior year $21,192$48,620
Part VI · Governance 0 of 11 board members independent, 3 to look at
VI-1a Voting members of the governing body11
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 $104,809 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $80,609$80,609
VIII-3 Investment incomeRelated to mission $9,174$9,174
VIII-7 Net gain or loss on sales of assetsRelated to mission $15,026$15,026
VIII-12 Total revenueRelated to mission $104,809$104,809
Part IX · Statement of functional expenses $56,189 across 29 lines filed
IX-1 Grants to domestic organizations$2,300
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$17,152
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$24,327
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$5,002
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$1,715
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$861
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$2,219
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24e All other expenses$2,613
IX-25 Total functional expenses$56,189
Part X · Balance sheet $864,720 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $237,044$862,220
X-10c Land, buildings and equipment, netStart of year $2,500$2,500
X-16 Total assetsStart of year $816,100$864,720
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $816,100$864,720
X-33 Total liabilities and net assetsStart of year $816,100$864,720
Part XI · Reconciliation of net assets $864,720 net assets at year end
XI-1 Total revenue$104,809
XI-2 Total expenses$56,189
XI-3 Revenue less expenses$48,620
XI-4 Net assets at start of year$816,100
XI-10 Net assets at end of year$864,720

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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