United Steelworkers FY2023 filing

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Labor Union enforced the collective bargaining agreement to better the working conditions of the Local Union and to provide representation to its members.

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
$72K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

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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 $3K a year · 2% 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
$72K
to officers and key staff · 29% of spending
Worth a look: pay to officers and key staff is 29% of spending; over 20%.
Pt VII · Sec A
20 mo
of spending, in cash
Looks good: 19.6 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
$188K
+26% vs prior year
Spent
$244K
Net assets
$511K
By yearFY2020–FY2025
Revenue
$188K
FY2023▲ +26%
Tap a bar for its year
Revenue by fiscal year
FY2020$124K
FY2021$151K
FY2022$150K
FY2023$188K
FY2024$196K
FY2025$191K
Expenses
$244K
FY2023▲ +31%
Tap a bar for its year
Expenses by fiscal year
FY2020$77K
FY2021$114K
FY2022$186K
FY2023$244K
FY2024$201K
FY2025Not on file
Net assets
$511K
FY2023▼ -10%
Tap a bar for its year
Net assets by fiscal year
FY2020$566K
FY2021$603K
FY2022$567K
FY2023$511K
FY2024$507K
FY2025$499K

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 (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

9 people listed on the 990; $72K paid to officers and key staff.

Part VII, Section A · reportable compensation
$12,624Pt VII · Sec A
Treasurer
$10,534Pt VII · Sec A
Recording Secretary
$8,964Pt VII · Sec A
Financial Secretary
$7,432Pt VII · Sec A
$7,345Pt VII · Sec A
$6,799Pt VII · Sec A
Vice President
$6,406Pt VII · Sec A
$6,311Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Jennifer Beard$14,235$19,324$12,624$11,522$5,738$4,160
Priscilla Johnson$14,672—————
Tony Beard$13,809$9,181$6,799$9,792$6,760$6,034
Charles Swilley$13,602$9,269$6,406—$2,350—
Peter Schwartz$9,629——$11,007$10,217$8,845
Kevin Kesterson———$10,748$6,892—
Peter Swartz——$10,534———
David Shumake$9,519$1,595————

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' rights through collective bargaining and representation.

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 memebrs 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
$188K
Ln 12
Fees for servicesLn 2g$140K
Other incomeLn 4–11$43K
Investment incomeLn 3$5K
Money outPt IX
$244K
Ln 25
Owns and owesPt X
$511K
net assets · Ln 32
Cash and savingsLn 1–2$398K
Total assetsLn 16$511K
LiabilitiesLn 26$0
PeoplePt VI, VII
9
listed · VII A
PaidVII A9
Voting boardVI 1a11
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$140K
Investment incomeLn 3$5K
Other incomeLn 4–11$43K
Total revenueLn 12$188K
Assets in detailPt X, end of year
CashLn 1$115K
SavingsLn 2$283K
Cash and savings togetherLn 1–2$398K
Land, buildings, equipmentLn 10c$113K
Total assetsLn 16$511K
LiabilitiesLn 26$0
Net assetsLn 32$511K
OperationsPt I, VI
EmployeesI 516
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$454K$398K
Land, buildings, equipmentLn 10c$113K$113K
Total assetsLn 16$567K$511K
LiabilitiesLn 26$0$0
Net assetsLn 32$567K$511K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$5K
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$79K
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$5K
Management feesLn 11a$0
Legal feesLn 11b$5K
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$3K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$91K
TravelLn 17$20K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$29K
InterestLn 20$0
Payments to affiliatesLn 21$4K
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
All other expensesLn 24e$0
Total functional expensesLn 25$244K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $191K$499K 990 PDF
FY2024 $196K$201K−$4K$507K 990 PDF
FY2023 Viewing $188K$244K−$56K$511K 990 PDF
FY2022 $150K$186K−$36K$567K 990 PDF
FY2021 $151K$114K$37K$603K 990 PDF
FY2020 $124K$77K$47K$566K 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 $188,159 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $145,280$140,382
I-10 Investment incomePrior year $4,040$4,727
I-11 Other revenuePrior year $579$43,050
I-12 Total revenuePrior year $149,899$188,159
I-13 Grants and similar amounts paidPrior year $4,811$4,920
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $93,306$87,695
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $87,985$151,592
I-18 Total expensesPrior year $186,102$244,207
I-19 Revenue less expensesPrior year −$36,203−$56,048
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 $188,159 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $140,382$140,382
VIII-3 Investment incomeRelated to mission $4,727$4,727
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $43,050$43,050
VIII-12 Total revenueRelated to mission $188,159$188,159
Part IX · Statement of functional expenses $244,207 across 29 lines filed
IX-1 Grants to domestic organizations$4,920
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$78,976
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$3,761
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$4,958
IX-11a Management fees$0
IX-11b Legal fees$5,067
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$3,105
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$90,952
IX-17 Travel$19,578
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$29,292
IX-20 Interest$0
IX-21 Payments to affiliates$3,598
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24e All other expenses$0
IX-25 Total functional expenses$244,207
Part X · Balance sheet $511,105 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $176,025$115,374
X-2 Savings and temporary cash investmentsStart of year $278,101$282,704
X-10c Land, buildings and equipment, netStart of year $113,027$113,027
X-16 Total assetsStart of year $567,153$511,105
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $567,153$511,105
X-33 Total liabilities and net assetsStart of year $567,153$511,105
Part XI · Reconciliation of net assets $511,105 net assets at year end
XI-1 Total revenue$188,159
XI-2 Total expenses$244,207
XI-3 Revenue less expenses−$56,048
XI-4 Net assets at start of year$567,153
XI-10 Net assets at end of year$511,105

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

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