United Steelworkers FY2023 filing

Not tax-deductible

Gary, IN501(c)(5)EIN 35-0685413Revenue $1.3M in FY2023

On file with the IRS1301 Texas St, 46402-3017 · Gary, INTax-exempt since Feb 1968

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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.

$397K 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 6
filings with a surplus
Average deficit $51K a year · 4% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$397K
to officers and key staff · 30% of spending
Worth a look: pay to officers and key staff is 30% of spending; over 20%.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.6 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
$1.3M
-12% vs prior year
Spent
$1.3M
Net assets
$3.5M
By yearFY2020–FY2025
Revenue
$1.3M
FY2023▼ -12%
Tap a bar for its year
Revenue by fiscal year
FY2020$872K
FY2021$1.2M
FY2022$1.5M
FY2023$1.3M
FY2024$1.2M
FY2025$1.2M
Expenses
$1.3M
FY2023▼ -8%
Tap a bar for its year
Expenses by fiscal year
FY2020$902K
FY2021$1.1M
FY2022$1.4M
FY2023$1.3M
FY2024$1.5M
FY2025$1.3M
Net assets
$3.5M
FY2023▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.5M
FY2021$3.6M
FY2022$3.6M
FY2023$3.5M
FY2024$3.2M
FY2025$3.2M

From the FY2023 Form 990 · figures checked against the IRS filing · 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 Feb 1968.

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

Who runs it and what they're paid

11 people listed on the 990; $397K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$199,164Pt VII · Sec A
Financial Secretary
$149,696Pt VII · Sec A
Recording Secretary
$13,513Pt VII · Sec A
Treasurer
$10,121Pt VII · Sec A
$5,268Pt VII · Sec A
Vice President
$5,194Pt VII · Sec A
$4,803Pt VII · Sec A
$4,500Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Gus Atsas$135,190$139,760$199,164$130,075$95,127$91,661
Michael Lohse$143,966$149,486$149,696$132,761$73,284—
Nicole Sain—————$90,968
Charissa Childers$36,472$3,018$4,803$6,963$2,476—
Jesse Hall$3,523$5,856$10,121$12,379$28,541—
Anthony Girenti—$24,065$4,500$7,438$4,431—
Monica Isabell—————$20,905
Veronica Evans$10,025$10,079$13,513$11,504$7,845$6,799

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 improving 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
$1.3M
Ln 12
Fees for servicesLn 2g$1.1M
Other incomeLn 4–11$173K
Investment incomeLn 3$20
Money outPt IX
$1.3M
Ln 25
Owns and owesPt X
$3.5M
net assets · Ln 32
Cash and savingsLn 1–2$512K
Total assetsLn 16$3.5M
LiabilitiesLn 26$0
PeoplePt VI, VII
11
listed · VII A
PaidVII A11
Voting boardVI 1a11
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$1.1M
Investment incomeLn 3$20
Other incomeLn 4–11$173K
Total revenueLn 12$1.3M
Assets in detailPt X, end of year
CashLn 1$512K
Cash and savings togetherLn 1–2$512K
Land, buildings, equipmentLn 10c$3.0M
Total assetsLn 16$3.5M
LiabilitiesLn 26$0
Net assetsLn 32$3.5M
OperationsPt I, VI
EmployeesI 541
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$567K$512K
Land, buildings, equipmentLn 10c$3.0M$3.0M
Total assetsLn 16$3.6M$3.5M
LiabilitiesLn 26$0$0
Net assetsLn 32$3.6M$3.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$8K
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$317K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$518K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$46K
Payroll taxesLn 10$94K
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$76K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$83K
TravelLn 17$58K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$63K
InterestLn 20$0
Payments to affiliatesLn 21$9K
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$11K
All other expensesLn 24e$47K
Total functional expensesLn 25$1.3M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.2M$1.3M−$42K$3.2M 990 PDF
FY2024 $1.2M$1.5M−$293K$3.2M 990 PDF
FY2023 Viewing $1.3M$1.3M−$55K$3.5M 990 PDF
FY2022 $1.5M$1.4M$10K$3.6M 990 PDF
FY2021 $1.2M$1.1M$102K$3.6M 990 PDF
FY2020 $872K$902K−$30K$3.5M 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 $1,274,277 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $1,287,930$1,101,057
I-10 Investment income$20
I-11 Other revenuePrior year $165,573$173,200
I-12 Total revenuePrior year $1,453,503$1,274,277
I-13 Grants and similar amounts paidPrior year $6,070$7,775
I-14 Benefits paid to membersPrior year $72,009$0
I-15 Salaries and benefitsPrior year $990,199$974,633
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $375,454$346,997
I-18 Total expensesPrior year $1,443,732$1,329,405
I-19 Revenue less expensesPrior year $9,771−$55,128
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 $1,274,277 across 5 lines filed
Lines not itemized here account for $28,432 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,101,057$1,101,057
VIII-3 Investment incomeRelated to mission $20$20
VIII-6 Net rental income or lossRelated to mission $88,535$88,535
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $56,233$56,233
VIII-12 Total revenueRelated to mission $1,274,277$1,274,277
Part IX · Statement of functional expenses $1,329,405 across 30 lines filed
IX-1 Grants to domestic organizations$7,775
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$317,216
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$517,503
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$45,510
IX-10 Payroll taxes$94,404
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-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$75,948
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$83,046
IX-17 Travel$57,595
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$63,398
IX-20 Interest$0
IX-21 Payments to affiliates$9,000
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)$10,822
IX-24e All other expenses$47,188
IX-25 Total functional expenses$1,329,405
Part X · Balance sheet $3,532,634 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $566,744$511,616
X-10c Land, buildings and equipment, netStart of year $3,021,018$3,021,018
X-16 Total assetsStart of year $3,587,762$3,532,634
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $3,587,762$3,532,634
X-33 Total liabilities and net assetsStart of year $3,587,762$3,532,634
Part XI · Reconciliation of net assets $3,532,634 net assets at year end
XI-1 Total revenue$1,274,277
XI-2 Total expenses$1,329,405
XI-3 Revenue less expenses−$55,128
XI-4 Net assets at start of year$3,587,762
XI-10 Net assets at end of year$3,532,634

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

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