United Steelworkers FY2024 filing

Not tax-deductible

Los Banos, CA501(c)(5)EIN 94-6078956

Local Union Enforced the Collective Bargaining Agreement to Better the Working Conditions of the Local Union and Provide Representation to its members.

$83K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

FY2024 · 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 2
filings with a surplus
Average surplus $96K a year · 32% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Pay to officers and key staff
$83K
to officers and key staff · 37% of spending
Concern: pay to officers and key staff is 37% of spending; over 30%.
Pt VII · Sec A
Cash reserves
16 mo
of spending, in cash
Looks good: 16.4 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
$361K
+134% vs prior year
Spent
$224K
Net assets
$306K
By yearFY2020–FY2025
Revenue
$361K
FY2024▲ +134%
Revenue by fiscal year
FY2020$133K
FY2021$126K
FY2022$151K
FY2023$154K
FY2024$361K
FY2025$237K
Expenses
$224K
FY2024
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022Not on file
FY2023Not on file
FY2024$224K
FY2025$183K
Net assets
$306K
FY2024▲ +76%
Net assets by fiscal year
FY2020$125K
FY2021$158K
FY2022$167K
FY2023$174K
FY2024$306K
FY2025$361K

From the FY2024 Form 990 · see the original

You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Status and standing

Is it real, and can you give to it?

Tax-deductible?
No
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Yes — filed FY2025
Legal name (IRS)Hdr · item CUnited Steelworkers
EINHdr · item D94-6078956
Exempt statusHdr · item I501(c)(5) · active
Ruling yearIRS BMFDec 1940
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CLos Banos, CA
NTEE classificationIRS BMFNonprofit

Financial health

Is it on solid ground?

Surplus margin
+38%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Total assets
$306K
FY2024
Total assets by fiscal year
FY2020Not on file
FY2021Not on file
FY2022Not on file
FY2023Not on file
FY2024$306K
FY2025$361K
Total liabilities
$0
FY2024
Total liabilities by fiscal year
FY2020Not on file
FY2021Not on file
FY2022Not on file
FY2023Not on file
FY2024$0
FY2025$0
Revenue less expensesPt I · Ln 19$138K
Total assetsPt X · Ln 16$306K
Program-expense ratioPt IX · col B—
Voting members of governing bodyPt I · Ln 311
Independent voting membersPt I · Ln 4pending

Balance Sheet

Part X · end of year
CashLn 1$305K
Total assetsLn 16$306K
Total liabilitiesLn 26$0
Total net assetsLn 32$306K
Months of cash on handcomputed16.4

Statement of Revenue

Part VIII
Program service revenue$191K · 53%
Other revenue$170K · 47%
Program service revenue53%$191K
Other revenue47%$170K
Total revenueLn 12$361K

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $305K · Operating expenses/yr $224K
16.4 months
Where the money goes
Program services
Program services — · Total expenses $224K
—
Management & General
Management & general — · Total expenses $224K
—
Fundraising
Fundraising — · Total expenses $224K
—
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 $361K
0%
Government reliance
Government grants — · Total revenue $361K
—
Earned-income share
Program service revenue $191K · Total revenue $361K
53%
Investment reliance
Investment income $0 · Total revenue $361K
0%
Program self-sufficiency
Program service revenue $191K · Total expenses $224K
86%
Growth & trend
Revenue growth (YoY)
This year $361K · Prior year $154K
+134%
Revenue CAGR
FY2020 $133K · FY2024 $361K
+28%
Net-asset trend (YoY)
End of year $306K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $361K · Expenses $224K
+38%
Liabilities-to-Assets
Total liabilities — · Total assets $306K
—
Net-asset ratio
Net assets $306K · Total assets $306K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $306K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Jackson Chad · Reported title President · Highest reported compensation $17K · Total expenses $224K
8%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $123K · Total expenses $224K
55%
Peer comparison

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

MetricThis orgPeer medianPercentile
Revenue growth 134%——
Investment management fee ratio 0%——
Legal fee ratio 2%——
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.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
President
$17,170Pt VII · Sec A
$16,305Pt VII · Sec A
Financial Secretary
$10,383Pt VII · Sec A
Recording Secretary
$9,246Pt VII · Sec A
Chief Steward
$7,381Pt VII · Sec A
Chief Steward
$6,810Pt VII · Sec A
Chief Steward
$3,411Pt VII · Sec A
Vice President
$3,334Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Armando Martinez$18,698$16,305————
Jackson Chad$17,343$17,170————
Chad Jackson——$15,210$16,294$10,917$6,410
Armando Martinez——$12,494$10,236$8,640$3,849
Steve Bankes——$2,884$11,595—$1,162
Larry Kneppel———$10,972——
Chris Allen——$10,808$2,701$4,187$2,190
Shane Rawlins$9,193$10,383—$5,223——

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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Governance & Policies

Part VI
  • 11Voting board membersPt VI · Ln 1a
  • –Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aYes
  • Whistleblower policyPt VI · Ln 13No
  • Document retention policyPt VI · Ln 14No
  • Top official’s pay independently reviewedPt VI · Ln 15aNo
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Advocates for workers, enforcing agreements to improve conditions and provide representation.

Provided by the organization

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Mission & Programs · Part III

Where the work happens

1 program service, described in the organization's own filed words · FY2024.
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

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Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2025 Latest $237K$183K-34% 990 PDF
FY2024 Viewing $361K$224K+134% 990 PDF
FY2023 $154K—+2% 990 PDF
FY2022 $151K—+20% 990 PDF
FY2021 $126K—-5% 990 PDF
FY2020 $133K— 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

Full filing: Form 990 for FY2024

Every line we hold from the return, cited to its Part and line.
Part IX · Statement of functional expenses $223,587 across 29 lines filed
IX-1 Grants to domestic organizations$1,754
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$82,803
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$30,190
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$9,801
IX-11a Management fees$0
IX-11b Legal fees$5,553
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$3,881
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$10,118
IX-17 Travel$51,974
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$27,471
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24e All other expenses$42
IX-25 Total functional expenses$223,587

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

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