United Steelworkers FY2023 filing

Not tax-deductible

Cincinnati, OH501(c)(5)EIN 31-0735097Revenue $235K in FY2023

On file with the IRS13 Triangle Park Dr Ste 1301, 45246-3420 · Cincinnati, OHTax-exempt since Dec 1940

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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

$103K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

FY2023 · 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
2 of 5
filings with a surplus
Average deficit $10K a year · 4% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$103K
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
7 mo
of spending, in cash
Looks good: 7.2 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
$235K
-4% vs prior year
Spent
$275K
Net assets
$427K
By yearFY2020–FY2025
Revenue
$235K
FY2023▼ -4%
Tap a bar for its year
Revenue by fiscal year
FY2020$273K
FY2021$243K
FY2022$244K
FY2023$235K
FY2024$232K
FY2025$170K
Expenses
$275K
FY2023▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$205K
FY2021$229K
FY2022$259K
FY2023$275K
FY2024$310K
FY2025Not on file
Net assets
$427K
FY2023▲ +17%
Tap a bar for its year
Net assets by fiscal year
FY2020$353K
FY2021$373K
FY2022$364K
FY2023$427K
FY2024$349K
FY2025$288K

From the FY2023 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2023 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

10 people listed on the 990; $103K paid to officers and key staff.

Part VII, Section A · reportable compensation
Treasurer
$18,997Pt VII · Sec A
Vice President
$17,983Pt VII · Sec A
Financial Secretary
$14,156Pt VII · Sec A
President
$13,325Pt VII · Sec A
$12,982Pt VII · Sec A
$7,232Pt VII · Sec A
Recording Secretary
$6,886Pt VII · Sec A
$5,062Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Tim Jenkins$13,100$28,674$17,983$20,319—$14,449
Peter Ward$19,692$19,600$18,997$13,688$11,593$9,453
Bret Sharp——$13,325$16,372$18,575$14,642
John Allen$11,261$17,208————
Estel Stepp——$14,156$4,956$495—
Tim Jerkins————$13,907—
Terry Carey————$13,360$8,372
Angie Speakman——$12,982$5,528$3,194$3,084

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.

Questions for United Steelworkers

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Provided by the organization

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1 program · in their own filed words · FY2023
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 members dues, related income and expenses are used to carry out these activities.

Pt IX · col B

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$235K
Ln 12
Fees for servicesLn 2g$220K
Other incomeLn 4–11$15K
Money outPt IX
$275K
Ln 25
Owns and owesPt X
$427K
net assets · Ln 32
Cash and savingsLn 1–2$165K
Total assetsLn 16$427K
LiabilitiesLn 26$0
PeoplePt VI, VII
10
listed · VII A
PaidVII A10
Voting boardVI 1a11
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$220K
Other incomeLn 4–11$15K
Total revenueLn 12$235K
Assets in detailPt X, end of year
CashLn 1$165K
Cash and savings togetherLn 1–2$165K
Land, buildings, equipmentLn 10c$261K
Total assetsLn 16$427K
LiabilitiesLn 26$0
Net assetsLn 32$427K
OperationsPt I, VI
EmployeesI 535
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 FY23End FY23
Cash and savingsLn 1–2$205K$165K
Land, buildings, equipmentLn 10c$261K$261K
Total assetsLn 16$467K$427K
LiabilitiesLn 26$0$0
Net assetsLn 32$467K$427K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$6K
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$103K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$62K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$15K
Management feesLn 11a$0
Legal feesLn 11b$510
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$13K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$12K
TravelLn 17$49K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$9K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$2K
All other expensesLn 24e$3K
Total functional expensesLn 25$275K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $170K$288K 990 PDF
FY2024 $232K$310K−$78K$349K 990 PDF
FY2023 Viewing $235K$275K−$40K$427K 990 PDF
FY2022 $244K$259K−$15K$364K 990 PDF
FY2021 $243K$229K$14K$373K 990 PDF
FY2020 $273K$205K$67K$353K 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 FY2023 990 (6 parts)
Part I · Summary $234,567 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $229,789$219,560
I-10 Investment income$0
I-11 Other revenuePrior year $14,412$15,007
I-12 Total revenuePrior year $244,201$234,567
I-13 Grants and similar amounts paidPrior year $5,869$6,368
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $164,589$180,005
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $88,810$88,176
I-18 Total expensesPrior year $259,268$274,549
I-19 Revenue less expensesPrior year −$15,067−$39,982
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 $234,567 across 3 lines filed
Lines not itemized here account for $11,762 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $219,560$219,560
VIII-6 Net rental income or lossRelated to mission $3,245$3,245
VIII-12 Total revenueRelated to mission $234,567$234,567
Part IX · Statement of functional expenses $274,549 across 30 lines filed
IX-1 Grants to domestic organizations$6,368
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$102,686
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$62,283
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$15,036
IX-11a Management fees$0
IX-11b Legal fees$510
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$13,447
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$11,642
IX-17 Travel$48,761
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$8,516
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)$1,885
IX-24e All other expenses$3,415
IX-25 Total functional expenses$274,549
Part X · Balance sheet $426,582 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $205,250$165,268
X-10c Land, buildings and equipment, netStart of year $261,314$261,314
X-16 Total assetsStart of year $466,564$426,582
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $466,564$426,582
X-33 Total liabilities and net assetsStart of year $466,564$426,582
Part XI · Reconciliation of net assets $426,582 net assets at year end
XI-1 Total revenue$234,567
XI-2 Total expenses$274,549
XI-3 Revenue less expenses−$39,982
XI-4 Net assets at start of year$466,564
XI-10 Net assets at end of year$426,582

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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