Usw Lu 6103-07 FY2023 filing

Not tax-deductible

Portage, IN501(c)(5)EIN 35-1073018Revenue $578K in FY2023

On file with the IRS1919 Willowcreek Rd, 46368-1514 · Portage, INTax-exempt since Feb 1968

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The mission statement of this organization includes, but is not limited to on behalf of its members, collective bargaining, grievance procedures, arbitration, strike benefits, education, organize and improve the working conditions of its members

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
100¢ of each $1 spent went to programs.
$241K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $123K a year · 23% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$241K
to officers and key staff · 55% of spending
Concern: pay to officers and key staff is 55% of spending; over 30%.
Pt VII · Sec A
18 mo
of spending, in cash
Looks good: 18.1 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 10 voting members
Concern: none of 10 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$578K
-12% vs prior year
Spent
$436K
To programs
100%
Net assets
$878K
By yearFY2020–FY2024
Revenue
$578K
FY2023▼ -12%
Tap a bar for its year
Revenue by fiscal year
FY2020$399K
FY2021$557K
FY2022$653K
FY2023$578K
FY2024$524K
Expenses
$436K
FY2023▼ -19%
Tap a bar for its year
Expenses by fiscal year
FY2020$352K
FY2021$337K
FY2022$541K
FY2023$436K
FY2024$429K
Net assets
$878K
FY2023▲ +19%
Tap a bar for its year
Net assets by fiscal year
FY2020$405K
FY2021$625K
FY2022$737K
FY2023$878K
FY2024$973K

From the FY2023 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 1968.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $436K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990; $241K paid to officers and key staff.

Part VII, Section A · reportable compensation
Griever Chairman
$102,236Pt VII · Sec A
President
$57,914Pt VII · Sec A
President
$35,894Pt VII · Sec A
$18,363Pt VII · Sec A
$17,267Pt VII · Sec A
Financial Secretary
$4,397Pt VII · Sec A
Recording Secretary
$2,639Pt VII · Sec A
$2,144Pt VII · Sec A

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

NameFY2023FY2022FY2021FY2020
Daniel Turpin$35,894$113,296$86,877$81,056
Anthony Urankar$102,236$108,277$74,506$64,885
Todd Young$57,914$27,062$1,922—
Jason Shewmaker$18,363$38,081$17,322$20,937
Mathew Beals—$20,021——
Matthew Beals$17,267—$18,872$15,539
Thomas Potter———$12,666
Malissa Rogers$2,144$4,831$2,384—

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 through bargaining, education, and improving job conditions.

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Provided by the organization

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1 program · $436K · 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.

$436Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$578K
Ln 12
Fees for servicesLn 2g$529K
Other incomeLn 4–11$47K
Investment incomeLn 3$2K
Money outPt IX
$436K
Ln 25
Programscol B$436K
Owns and owesPt X
$878K
net assets · Ln 32
Cash and savingsLn 1–2$658K
Total assetsLn 16$878K
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A8
Voting boardVI 1a10
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$529K
Investment incomeLn 3$2K
Other incomeLn 4–11$47K
Total revenueLn 12$578K
Assets in detailPt X, end of year
CashLn 1$658K
Cash and savings togetherLn 1–2$658K
Land, buildings, equipmentLn 10c$221K
Total assetsLn 16$878K
LiabilitiesLn 26$0
Net assetsLn 32$878K
OperationsPt I, VI
EmployeesI 528
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$516K$658K
Land, buildings, equipmentLn 10c$221K$221K
Total assetsLn 16$737K$878K
LiabilitiesLn 26$0$0
Net assetsLn 32$737K$878K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$6K$6K
Pay of current officers, directors and key staffLn 5$241K$241K
Other salaries and wagesLn 7$21K$21K
Payroll taxesLn 10$22K$22K
Accounting feesLn 11c$5K$5K
Office expensesLn 13$34K$34K
OccupancyLn 16$61K$61K
Conferences, conventions and meetingsLn 19$26K$26K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$18K$18K
Total functional expensesLn 25$436K$436K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $524K$429K$95K$973K 990 PDF
FY2023 Viewing $578K$436K$142K$878K 990 PDF
FY2022 $653K$541K$112K$737K 990 PDF
FY2021 $557K$337K$220K$625K 990 PDF
FY2020 $399K$352K$47K$405K 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 FY2023 990 (6 parts)
Part I · Summary $577,760 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $604,448$528,621
I-10 Investment incomePrior year $182$1,924
I-11 Other revenuePrior year $48,546$47,215
I-12 Total revenuePrior year $653,176$577,760
I-13 Grants and similar amounts paidPrior year $3,825$5,600
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $359,474$283,059
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $177,557$147,518
I-18 Total expensesPrior year $540,856$436,177
I-19 Revenue less expensesPrior year $112,320$141,583
Part VI · Governance 0 of 10 board members independent, 3 to look at
VI-1a Voting members of the governing body10
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 $577,760 across 5 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $528,621$528,621
VIII-3 Investment incomeRelated to mission $1,924$1,924
VIII-6 Net rental income or lossRelated to mission $45,215$45,215
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,000$2,000
VIII-12 Total revenueRelated to mission $577,760 · Unrelated business $0 · Excluded from tax $0$577,760
Part IX · Statement of functional expenses $436,177 across 10 lines filed
IX-1 Grants to domestic organizationsPrograms $5,600$5,600
IX-5 Pay of current officers, directors and key staffPrograms $240,854$240,854
IX-7 Other salaries and wagesPrograms $20,675$20,675
IX-10 Payroll taxesPrograms $21,530$21,530
IX-11c Accounting feesPrograms $5,350$5,350
IX-13 Office expensesPrograms $33,986$33,986
IX-16 OccupancyPrograms $61,360$61,360
IX-19 Conferences, conventions and meetingsPrograms $26,213$26,213
IX-23 InsurancePrograms $2,718$2,718
IX-24 Other expenses (24a–d)Programs $17,891$17,891
IX-25 Total functional expensesPrograms $436,177 · Management $0 · Fundraising $0$436,177
Part X · Balance sheet $878,463 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $516,187$657,770
X-10c Land, buildings and equipment, netStart of year $220,693$220,693
X-16 Total assetsStart of year $736,880$878,463
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $736,880$878,463
X-32 Total net assets or fund balancesStart of year $736,880$878,463
X-33 Total liabilities and net assetsStart of year $736,880$878,463
Part XI · Reconciliation of net assets $878,463 net assets at year end
XI-1 Total revenue$577,760
XI-2 Total expenses$436,177
XI-3 Revenue less expenses$141,583
XI-4 Net assets at start of year$736,880
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$878,463

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

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