United Steelworkers FY2021 filing

Not tax-deductible

Rock Springs, WY501(c)(5)Community DevelopmentEIN 83-0181990

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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.

$91K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

FY2021 · 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
3 of 6
filings with a surplus
Average surplus $27K a year · 7% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$91K
to officers and key staff · 33% of spending
Concern: pay to officers and key staff is 33% of spending; over 30%.
Pt VII · Sec A
Cash reserves
38 mo
of spending, in cash
Looks good: 37.7 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
$350K
+12% vs prior year
Spent
$277K
Net assets
$912K
By yearFY2020–FY2025
Revenue
$350K
FY2021▲ +12%
Revenue by fiscal year
FY2020$311K
FY2021$350K
FY2022$460K
FY2023$462K
FY2024$471K
FY2025$361K
Expenses
$277K
FY2021▲ +50%
Expenses by fiscal year
FY2020$185K
FY2021$277K
FY2022$351K
FY2023$540K
FY2024$479K
FY2025$421K
Net assets
$912K
FY2021▲ +9%
Net assets by fiscal year
FY2020$839K
FY2021$912K
FY2022$1.0M
FY2023$943K
FY2024$935K
FY2025$875K

From the FY2021 Form 990 · see the original

You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Exemption reinstated (2014-05-15). Per the IRS revocation list. 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

11 people listed on the 990; $91K paid to officers and key staff.

Part VII, Section A · reportable compensation
Vice President
$14,965Pt VII · Sec A
Financial Secretary
$14,845Pt VII · Sec A
$13,824Pt VII · Sec A
Treasurer
$11,520Pt VII · Sec A
Recording Secretary
$11,372Pt VII · Sec A
Trustee
$8,007Pt VII · Sec A
$7,331Pt VII · Sec A
$4,422Pt VII · Sec A

Marshall Cumming’s $33K as President is at the 17th percentile of top reported officer pay among 1709 $100K–1M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Marshal Cummings—$37,637————
Marshall Cumming$32,717—————
Anthony Tirado$15,612$27,212$12,416$4,856$7,331$2,350
Lew Atkinson$13,838$17,375$23,446$22,722$14,845—
William Madura——$20,554$20,055$14,965$14,983
Andrew Martinez——$19,782$18,605$13,824$14,162
William Smith$4,344$19,173$4,480$3,472$1,986$1,603
Chirs Schaefer——$16,248$18,634$11,372—

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.

See United Steelworkers executive salaries →

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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 member representation.

Provided by the organization

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1 program service, described in the organization's own filed words · FY2021.
01

The local union continues in an ongoing effort to defend and enforce the nogotiated collective bargaining agreement for our members wages, benefits and working conditions. the members dues and related income and expenses are used to carry out these activities.

Pt IX · col B

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By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$350K
Ln 12
Fees for servicesLn 2g$340K
Other incomeLn 4–11$7K
Investment incomeLn 3$2K
Money outPt IX
$277K
Ln 25
Owns and owesPt X
$912K
net assets · Ln 32
Cash and savingsLn 1–2$871K
Total assetsLn 16$912K
LiabilitiesLn 26$0
PeoplePt VI, VII
11
listed · VII A
PaidVII A10
Voting boardVI 1a11
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$340K
Investment incomeLn 3$2K
Other incomeLn 4–11$7K
Total revenueLn 12$350K
Assets in detailPt X, end of year
CashLn 1$871K
Cash and savings togetherLn 1–2$871K
Land, buildings, equipmentLn 10c$41K
Total assetsLn 16$912K
LiabilitiesLn 26$0
Net assetsLn 32$912K
OperationsPt I, VI
EmployeesI 525
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 FY21End FY21
Cash and savingsLn 1–2$798K$871K
Land, buildings, equipmentLn 10c$41K$41K
Total assetsLn 16$839K$912K
LiabilitiesLn 26$0$0
Net assetsLn 32$839K$912K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$12K
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$91K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$39K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$11K
Management feesLn 11a$0
Legal feesLn 11b$16K
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$4K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$13K
TravelLn 17$35K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$50K
InterestLn 20$0
Payments to affiliatesLn 21$3K
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$1K
All other expensesLn 24e$0
Total functional expensesLn 25$277K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $361K$421K−$60K$875K 990 PDF
FY2024 $471K$479K−$8K$935K 990 PDF
FY2023 $462K$540K−$78K$943K 990 PDF
FY2022 $460K$351K$109K$1.0M 990 PDF
FY2021 Viewing $350K$277K$72K$912K 990 PDF
FY2020 $311K$185K$126K$839K 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 FY2021 990 (4 parts)
Part VIII · Statement of revenue $349,743 across 5 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $340,148$340,148
VIII-3 Investment incomeRelated to mission $2,245$2,245
VIII-6 Net rental income or lossRelated to mission $1,200$1,200
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $6,150$6,150
VIII-12 Total revenueRelated to mission $349,743$349,743
Part IX · Statement of functional expenses $277,263 across 30 lines filed
IX-1 Grants to domestic organizations$12,458
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$91,267
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$39,300
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$11,367
IX-11a Management fees$0
IX-11b Legal fees$15,711
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$4,425
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$13,276
IX-17 Travel$34,769
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$50,371
IX-20 Interest$0
IX-21 Payments to affiliates$3,020
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)$1,299
IX-24e All other expenses$0
IX-25 Total functional expenses$277,263
Part X · Balance sheet $911,910 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $798,496$870,976
X-10c Land, buildings and equipment, netStart of year $40,934$40,934
X-16 Total assetsStart of year $839,430$911,910
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $839,430$911,910
X-33 Total liabilities and net assetsStart of year $839,430$911,910
Part XI · Reconciliation of net assets $911,910 net assets at year end
XI-1 Total revenue$349,743
XI-2 Total expenses$277,263
XI-3 Revenue less expenses$72,480
XI-4 Net assets at start of year$839,430
XI-10 Net assets at end of year$911,910

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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