United Steelworkers

Not tax-deductible

Ishpeming, MI501(c)(5)Mutual / membership EIN 38-1562931Revenue $242K in FY2025

On file with the IRS1045 Country Lane Suite 3, 49849-3402 · Ishpeming, MITax-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

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
$15K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2025 · 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
1 of 2
filings with a surplus
Average surplus $9K a year · 3% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Pay to officers and key staff
$15K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 6.1 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
$242K
+25% vs prior year
Spent
$267K
Net assets
$167K
By yearFY2020–FY2025
Revenue
$242K
FY2025▲ +25%
Tap a bar for its year
Revenue by fiscal year
FY2020$148K
FY2021$184K
FY2022$193K
FY2023$258K
FY2024$195K
FY2025$242K
Expenses
$267K
FY2025▲ +24%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022Not on file
FY2023$216K
FY2024Not on file
FY2025$267K
Net assets
$167K
FY2025▼ -13%
Tap a bar for its year
Net assets by fiscal year
FY2020$249K
FY2021$298K
FY2022$207K
FY2023$249K
FY2024$192K
FY2025$167K

From the FY2025 Form 990 · see the original

990 PDF Claim

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

12 people listed on the 990; $15K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$3,775Pt VII · Sec A
Vice President
$3,615Pt VII · Sec A
Financial Secretary
$2,986Pt VII · Sec A
Recording Secretary
$1,644Pt VII · Sec A
Treasurer
$1,644Pt VII · Sec A
$887Pt VII · Sec A
$322Pt VII · Sec A
$70Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Trish Anderson————$10,427—
Paul Aho——$2,754$2,436$4,396$2,797
Tony Ghiringhelli———$3,170$4,154—
Ryan Underwood—————$3,883
Jed Perry$3,775$2,354————
Jeremy Thompson$3,615$3,682$779———
Anthony Ghiringhelli$2,986—$3,144———
Tony Lakenen————$1,060$3,092

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 · FY2025
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 FY2025 990, line by line.

1The main four
Money inPt VIII
$242K
Ln 12
Fees for servicesLn 2g$189K
Other incomeLn 4–11$50K
Investment incomeLn 3$3K
Money outPt IX
$267K
Ln 25
Owns and owesPt X
$167K
net assets · Ln 32
Cash and savingsLn 1–2$136K
Total assetsLn 16$167K
LiabilitiesLn 26$0
PeoplePt VI, VII
12
listed · VII A
PaidVII A8
Voting boardVI 1a11
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$189K
Investment incomeLn 3$3K
Other incomeLn 4–11$50K
Total revenueLn 12$242K
Assets in detailPt X, end of year
CashLn 1$136K
Cash and savings togetherLn 1–2$136K
Land, buildings, equipmentLn 10c$31K
Total assetsLn 16$167K
LiabilitiesLn 26$0
Net assetsLn 32$167K
OperationsPt I, VI
EmployeesI 526
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 FY25End FY25
Cash and savingsLn 1–2$161K$136K
Land, buildings, equipmentLn 10c$31K$31K
Total assetsLn 16$192K$167K
LiabilitiesLn 26$0$0
Net assetsLn 32$192K$167K
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$15K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$4K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$2K
Management feesLn 11a$0
Legal feesLn 11b$9K
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$58K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$14K
TravelLn 17$23K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$11K
InterestLn 20$0
Payments to affiliatesLn 21$382
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$128K
All other expensesLn 24e$0
Total functional expensesLn 25$267K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $242K$267K−$25K$167K 990 PDF
FY2024 $195K$192K 990 PDF
FY2023 $258K$216K$42K$249K 990 PDF
FY2022 $193K$207K 990 PDF
FY2021 $184K$298K 990 PDF
FY2020 $148K$249K 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 FY2025 990 (6 parts)
Part I · Summary $242,252 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenue$189,358
I-10 Investment income$2,894
I-11 Other revenue$50,000
I-12 Total revenue$242,252
I-13 Grants and similar amounts paid$2,406
I-14 Benefits paid to members$0
I-15 Salaries and benefits$20,870
I-16a Professional fundraising fees$0
I-17 Other expenses$244,034
I-18 Total expenses$267,310
I-19 Revenue less expenses−$25,058
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 $242,252 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $189,358$189,358
VIII-3 Investment incomeRelated to mission $2,894$2,894
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $50,000$50,000
VIII-12 Total revenueRelated to mission $242,252$242,252
Part IX · Statement of functional expenses $267,310 across 30 lines filed
IX-1 Grants to domestic organizations$2,406
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$14,943
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$3,693
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$2,234
IX-11a Management fees$0
IX-11b Legal fees$9,141
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$58,097
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$14,157
IX-17 Travel$23,075
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$10,718
IX-20 Interest$0
IX-21 Payments to affiliates$382
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)$128,464
IX-24e All other expenses$0
IX-25 Total functional expenses$267,310
Part X · Balance sheet $166,931 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $161,162$136,104
X-10c Land, buildings and equipment, netStart of year $30,827$30,827
X-16 Total assetsStart of year $191,989$166,931
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $191,989$166,931
X-33 Total liabilities and net assetsStart of year $191,989$166,931
Part XI · Reconciliation of net assets $166,931 net assets at year end
XI-1 Total revenue$242,252
XI-2 Total expenses$267,310
XI-3 Revenue less expenses−$25,058
XI-4 Net assets at start of year$191,989
XI-10 Net assets at end of year$166,931

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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