United Steelworkers EIN 83-0181990 Form 990 (PDF) Claim this org

United Steelworkers FY2023 filing

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Advocates for workers by enforcing agreements and providing member representation. For fiscal year 2023 it reported $462K in revenue, $540K in expenses, and $943K in net assets.Pt I

Type
Mutual-benefit / member-serving · Community Development
Location
Rock Springs, WY
Filings
6 on file (2020–2023)
Revenue
$462KFY2023
Expenses
$540K
Net assets
$943K
People
11
Filings
6
Updates
0
More identity details & actions ⌄
EIN  83-0181990 Mutual-benefit / member-serving Rock Springs, WY
Form 990 (PDF)
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →
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Size
$100K–1M
What they do
Advocates for workers by enforcing agreements and providing member representation.
Leadership
Lew Atkinson · Financial Secretary · $23K
Money in and out
$462K revenue, $540K expenses
Bottom line
-17% surplus margin
Reported financial activity · FY2023
Total revenue
$462K
Pt VIII · Ln 12
Total expenses
$540K
Pt IX · Ln 25
Net assets
$943K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$78K
Surplus margin
-17%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2023 · Form 990
Revenue
$462K
FY2023▲ +0.6%
Expenses
$540K
FY2023▲ +54%
Total assets
$943K
FY2023▼ -8%
Total liabilities
$0
FY2023
Total revenue
$462K
Pt VIII · Ln 12
Total expenses
$540K
Pt IX · Ln 25
Net assets
$943K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$78K
Total assetsPt X · Ln 16$943K
Program-expense ratioPt IX · col B
Voting members of governing bodyPt I · Ln 311
Independent voting membersPt I · Ln 4pending

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CUnited Steelworkers
EINHdr · item D83-0181990
Principal addressHdr · item CRock Springs, WY
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MWY
Exempt statusHdr · item I501(c)(5) · active
NTEE classificationIRS BMFCommunity Development (S40)
Ruling yearIRS BMFDec 1940

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a11
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Financial Secretary
$23,446Pt VII · Sec A
Vice President
$20,554Pt VII · Sec A
$19,782Pt VII · Sec A
Recording Secretary
$16,248Pt VII · Sec A
$12,416Pt VII · Sec A
Trustee
$8,841Pt VII · Sec A
Outside Guard
$6,414Pt VII · Sec A
$4,480Pt 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.

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Mission & Programs · Part III

Where the work happens

1 program service, described in the organization's own filed words · FY2023.
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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Statement of Revenue

Part VIII
Program service revenue$428K · 92%
Investment income$22K · 5%
Other revenue$13K · 3%
Program service revenue92%$428K
Investment income5%$22K
Other revenue3%$13K
Total revenueLn 12$462K

Balance Sheet

Part X · end of year
CashLn 1$902K
Total assetsLn 16$943K
Total liabilitiesLn 26$0
Total net assetsLn 32$943K
Months of cash on handcomputed20.0

Financial Metrics

Form 990 · FY2023 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $902K · Operating expenses/yr $540K
20.0 months
Where the money goes
Program services
Program services — · Total expenses $540K
Management & General
Management & general — · Total expenses $540K
Fundraising
Fundraising — · Total expenses $540K
Cost to raise $1
Fundraising expense — · Solicited contributions —
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $0 · Total revenue $462K
0%
Government reliance
Government grants — · Total revenue $462K
Earned-income share
Program service revenue $428K · Total revenue $462K
92%
Investment reliance
Investment income $22K · Total revenue $462K
+5%
Program self-sufficiency
Program service revenue $428K · Total expenses $540K
79%
Growth & trend
Revenue growth (YoY)
This year $462K · Prior year $460K
+0.6%
Net-asset trend (YoY)
End of year $943K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $462K · Expenses $540K
-17%
Liabilities-to-Assets
Total liabilities — · Total assets $943K
Net-asset ratio
Net assets $943K · Total assets $943K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $943K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Lew Atkinson · Reported title Financial Secretary · Highest reported compensation $23K · Total expenses $540K
4%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $275K · Total expenses $540K
51%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Revenue growth 0.6%
Investment management fee ratio 0%
Legal fee ratio 5%
Accounting fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$361K revenue · ⤓ 990 PDF
FY2024$471K revenue · ⤓ 990 PDF
FY2023$462K revenue · viewing · ⤓ 990 PDF
FY2022$460K revenue · ⤓ 990 PDF
FY2021$350K revenue · ⤓ 990 PDF
FY2020$311K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2023IRS
Classification, formation year, addressIRS Business Master File
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