Nonprofit · EIN 36-4050044
UNITED STEELWORKERS
Also known as 11-00001 LOCAL
Tax-exempt · COLUMBUS, MT 59019
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $347,601 | $534,177 | -$186,576 | $582,228 | $25,004 | $557,224 |
| December 31, 2024 | 990 | $618,528 | $532,166 | $86,362 | $764,326 | $0 | $764,326 |
| December 31, 2023 | 990 | $557,637 | $673,891 | -$116,254 | $676,007 | $0 | $676,007 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $333,779
- Investment income
- $8,029
- Other revenue
- $5,793
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $172,332
- Other salaries and wages
- $54,850
- Salaries, compensation and benefits (total)
- $251,053
- Professional fundraising fees
- $0
- Legal fees
- $8,099
- Accounting fees
- $6,553
- Occupancy
- $110,607
- Travel
- $44,972
Balance sheet and other
- Total assets, start of year
- $764,326
- Total assets, end of year
- $582,228
- Total liabilities, end of year
- $25,004
- Net assets, end of year
- $557,224
- Land, buildings and equipment
- $138,523
- Gross receipts
- $347,601
- Employees
- 24
- Volunteers
- 0
- Year formed
- 1996
- State of legal domicile
- MT
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jeffery N Fink | Financial Secretary Officer | 10.4 | $34,239 |
| Andrew O Cameron | RECORDING SECRECTARY Officer | 12 | $26,550 |
| Daniel j Beluscak | President Officer | 0.1 | $21,293 |
| John D Devitt | Treasurer Officer | 8.2 | $16,848 |
| David A Higgins | TRUSTEE Trustee or director, Officer | 7.1 | $16,552 |
| Jason R Cox | Trustee Trustee or director, Officer | 6.6 | $16,097 |
| Matthew T Metzler | Trustee Trustee or director, Officer | 5.6 | $13,453 |
| Kevin J Hutchins | 2nd Vice President Officer | 4.1 | $9,998 |
| Jerry B Philhower | Vice President Officer | 3.3 | $6,559 |
| Burton Luke | trustee Trustee or director, Officer | 2.4 | $5,372 |
| Clifford E Lorash | Gaurd Officer | 1.6 | $3,701 |
| Brett M Stebbins | Gaurd Officer | 0.5 | $1,144 |
| Antonio J Fiscarelli | GUARD Officer | 0.2 | $526 |
990 for the year ended December 31, 2024: 19 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joseph L Halladay | financial secretary Officer | 8.4 | $28,054 |
| Matthew R Cardwell | Financial Secretary Officer | 13.9 | $23,793 |
| Clifford E Lorash | Gaurd Officer | 5.9 | $20,763 |
| Andrew O Cameron | Recording Secretary Officer | 9.4 | $17,312 |
| Daniel j Beluscak | President Officer | 2 | $15,703 |
| Jason R Cox | Trustee Trustee or director, Officer | 6.5 | $14,994 |
| Bryan Bartholomew | TRUSTEE Trustee or director, Officer | 5.3 | $10,668 |
| Jeffery N Fink | treasurer Officer | 3.4 | $8,377 |
| Antonio J Fiscarelli | 2nd Vice President Officer | 3.4 | $8,073 |
| David A Higgins | TRUSTEE Trustee or director, Officer | 3.6 | $7,679 |
| Burton Luke | trustee Trustee or director, Officer | 3.5 | $5,985 |
| John D Devitt | Trustee Trustee or director, Officer | 2.4 | $5,758 |
| Jerry B Philhower | Vice President Officer | 2.2 | $5,014 |
| Jeffery Guckenberger | Sargent At Arms Officer | 1.7 | $3,973 |
| Michael D Locke | 2ND VICE PRESIDENT Officer | 1.5 | $3,120 |
| Curtis D Schomer | VICE PRESIDENT Officer | 1.8 | $3,058 |
| John Bare | TRUSTEE Trustee or director, Officer | 0.6 | $2,425 |
| Brett M Stebbins | Gaurd Officer | 0.6 | $1,446 |
| Nathan J CATON | trustee Trustee or director, Officer | 0.2 | $508 |
990 for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joseph L Halladay | financial secretary Officer | 16.5 | $45,000 |
| Curtis D Schomer | VICE PRESIDENT Officer | 14 | $28,746 |
| Clifford E Lorash | President Officer | 3.1 | $26,953 |
| Matthew R Cardwell | Treasurer Officer | 10.5 | $21,436 |
| John Bare | TRUSTEE Trustee or director, Officer | 8.2 | $12,295 |
| Jeffery Guckenberger | Sargent At Arms Officer | 5.9 | $11,740 |
| Antonio J Fiscarelli | GUARD Officer | 5.1 | $11,619 |
| Andrew O Cameron | TRUSTEE Trustee or director, Officer | 5.8 | $11,100 |
| Michael D Locke | 2ND VICE PRESIDENT Officer | 4.2 | $10,365 |
| Bryan Bartholomew | TRUSTEE Trustee or director, Officer | 5.1 | $9,590 |
| Scott P Dunlap | Recording Secretary Officer | 5.5 | $9,338 |
| Nathan J CATON | Trustee Trustee or director, Officer | 1.4 | $2,657 |
| Katherine A Palin | RECORDING SECRETARY Officer | 1.1 | $2,425 |
| Rosiland B Guckenberger | TRUSTEE Trustee or director, Officer | 0.8 | $981 |
Address and contacts
- Address (IRS master file)
- PO BOX 927, COLUMBUS, MT 59019-0927
- In care of
- % JOE HALLADAY
- Principal officer (990 for 2025)
- Daniel Beluscak
- Signed the 990
- Jeff Fink, Financial Secretary
- Phone
- (406) 670-0624
- Return prepared by
- RCS Union Software
Mission
Promote social and economic justice through collective bargaining, meetings, education, communication, organizing new bargaining units, community action, administration of the organization, maintenance of its property and assets, delivery of benefits to represent members, fraternal and social activities and related activities which further the common interest of the membership.
Program accomplishments
- Collective bargaining and representation for 719 members
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 36-4050044
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0260: UNITED STEELWORKERS
- Assets (IRS master file)
- $582,228
- Income (IRS master file)
- $347,601
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $347,601 | $534,177 | $582,228 | IRS |
| 990 | December 2024 | $618,528 | $532,166 | $764,326 | IRS |
| 990 | December 2023 | $557,637 | $673,891 | $676,007 | IRS |
| 990 | December 2022 | $694,827 | $539,809 | $659,558 | IRS |
| 990 | December 2021 | $567,317 | $857,301 | $504,540 | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 36-4050044).
Questions about UNITED STEELWORKERS
- What is the EIN of UNITED STEELWORKERS?
- The employer identification number (EIN) of UNITED STEELWORKERS is 36-4050044.
- Is UNITED STEELWORKERS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1940.
- Are donations to UNITED STEELWORKERS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does UNITED STEELWORKERS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of UNITED STEELWORKERS due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did UNITED STEELWORKERS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of UNITED STEELWORKERS?
- The 990 for the year ended December 31, 2025 names Daniel Beluscak.
- Who are the officers and directors of UNITED STEELWORKERS?
- The 990 for the year ended December 31, 2025 lists 13 people; 13 received compensation from the organization, the highest $34,239 (Jeffery N Fink, Financial Secretary).
- How much revenue does UNITED STEELWORKERS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $347,601, expenses of $534,177 and total assets of $582,228 at year end.
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- MONTANA FFA FOUNDATION INCORPORATED EIN 31-1664117 · last filed 990 for 2024
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- STILLWATER HISTORICAL SOCIETY EIN 81-0417011 · last filed 990 for 2024
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- PROJECT HOPE OF COLUMBUS EIN 81-0534238 · last filed 990 for 2024