SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
right arrowComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
right arrowAttach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2022
Open to Public Inspection
Name of the organization
UNITED STEEL PAPER AND FORESTRY
RUBBER MANUFACTURING ENERGY ALLIED
Employer identification number

25-0818080
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity










Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1)STEELWORKER ORGANIZATION OF ACTIVE RETIREES
60 BLVD OF THE ALLIES

PITTSBURGH,PA15222
25-1501684 		RETIREE ORGANIZATION PA 501(C)(5)   N/A
 
No
(2)STEELWORKERS CHARITABLE AND EDUCATIONAL ORGANIZATION
60 BLVD OF THE ALLIES

PITTSBURGH,PA15222
83-0400973 		FORMED TO CONDUCT THE CHARITABLE ACTIVITIES OF THE UNITED STEELWORKERS PA 501(C)(3) 509(A)(3) TYPE I UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
(3)UNITED STEELWORKERS NON-FEDERAL ACCOUNT
60 BLVD OF THE ALLIES

PITTSBURGH,PA15222
20-5395553 		527 ORGANIZATION PA 527   UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
(4)UNITED STEELWORKERS POLITICAL ACTION FUND
60 BLVD OF THE ALLIES

PITTSBURGH,PA15222
 HELPS SPEAK WITH A UNITED VOICE TO FIGHT ISSUES PA 527   UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
(5)UNITED STEELWORKERS BUILDING FUND
60 BLVD OF THE ALLIES

PITTSBURGH,PA15222
23-7270416 		COMPANY HOLDS TITLE TO UNITED STEELWORKERS BUILDING PA 501(C)(2)   UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
(6)UNITED STEELWORKERS EDUCATION CENTER
60 BLVD OF THE ALLIES

PITTSBURGH,PA15222
25-1299546 		HOLDS TITLE TO UNITED STEELWORKERS EDUCATION TRAINING CENTER PA 501(C)(2)   UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
(7)UNITED STEELWORKERS OF AMERICA DISTRICT 3 HOLDING SOCIETY
300-3920 NORLAND AVENUE
BURNABY   V5G4K7
CA
COMPANY HOLDS TITLE TO REAL PROPERTY CA     UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
(8)STEELWORKERS TRUSTEED BENEFIT PLAN
PO BOX 6020 STATION B
ETOBICOKE   M9W7A3
CA
BENEFITS CA     N/A
 
No
(9)UNITED STEELWORKERS DISTRICT 1 PCE
777 DEARBORN PARK LANE SUITE J

COLUMBUS,OH43085
20-5461013 		527 ORGANIZATION OH 527   UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
(10)USWA DIST 1 OHIO PAC LA 766
777 DEARBORN PARK LANE SUITE J

COLUMBUS,OH43085
91-2101105 		527 ORGANIZATION OH 527   UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
(11)USW DISTRICT 4 MASSACHUSETTS NON-FEDERAL ACCOUNT
1911 SHERIDAN DRIVE

BUFFALO,NY14223
20-5733533 		527 ORGANIZATION NY 527   UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
(12)USW DISTRICT 4 RHODE ISLAND NON-FEDERAL ACCOUNT
1911 SHERIDAN DRIVE

BUFFALO,NY14223
20-8978834 		527 ORGANIZATION NY 527   UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
(13)USW DISTRICT 4 NY NJ DE ME NON-FEDERAL ACCOUNT
1911 SHERIDAN DRIVE

BUFFALO,NY14223
20-8979911 		527 ORGANIZATION NY 527   UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
(14)USW DISTRICT 7 NON-FEDERAL ACCOUNT
1301 TEXAS STREET ROOM 200

GARY,IN46402
20-5397361 		527 ORGANIZATION IN 527   UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
(15)USW DISTRICT 7 NON-FEDERAL ACCOUNT - ILLINOIS
1301 TEXAS STREET ROOM 200

GARY,IN46402
20-5397474 		527 ORGANIZATION IN 527   UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
(16)USW DISTRICT 8 KY NON-FEDERAL ACCOUNT
85 C MICHAEL DAVENPORT BOULEVARD SU

FRANKFORT,KY40601
20-5488742 		527 ORGANIZATION KY 527   UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
(17)USW DISTRICT 8 WV NON-FEDERAL ACCOUNT
85 C MICHAEL DAVENPORT BOULEVARD SU

FRANKFORT,KY40601
20-5488896 		527 ORGANIZATION KY 527   UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
(18)USW DISTRICT 8 MD VA NON-FEDERAL ACCOUNT
85 C MICHAEL DAVENPORT BOULEVARD SU

FRANKFORT,KY40601
20-5488980 		527 ORGANIZATION KY 527   UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
(19)USW DISTRICT 9 NON-FEDERAL ACCOUNT
1413 THOMPSON CIRCLE SUITE 101 PO B

GARDENDALE,AL35071
20-5397114 		527 ORGANIZATION AL 527   UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
(20)UNITED STEELWORKERS DISTRICT 11 NON-FEDERAL ACCOUNT
3433 BROADWAY ST NE SUITE 315

MINNEAPOLIS,MN55413
20-5476420 		527 ORGANIZATION MN 527   UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
(21)UNTIED STEELWORKERS DISTRICT 11 MISSOURI NON-FEDERAL ACCOUNT
3675 SOUTH NOLAND RD STE 310

INDEPENDENCE,MO64055
85-1975580 		527 ORGANIZATION MO 527   UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
(22)UNITED STEELWORKERS DISTRICT 12
1700 HUDSON STREET SUITE 204

LONGVIEW,WA98632
20-5400370 		527 ORGANIZATION WA 527   UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
(23)UNITED STEELWORKERS DISTRICT 12 CALIFORNIA
1700 HUDSON STREET SUITE 204

LONGVIEW,WA98632
20-5670270 		527 ORGANIZATION WA 527   UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
(24)UNITED STEELWORKERS DISTRICT 12 COLORADO
1700 HUDSON STREET SUITE 204

LONGVIEW,WA98632
20-5670003 		527 ORGANIZATION WA 527   UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
(25)UNITED STEELWORKERS DISTRICT 12 UTAH
1700 HUDSON STREET SUITE 204

LONGVIEW,WA98632
20-5400494 		527 ORGANIZATION WA 527   UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
(26)UNITED STEELWORKERS DISTRICT 13 NON-FEDERAL ACCOUNT
1300 ROLLINGBROOK STREET SUITE 504

BAYTOWN,TX77521
20-5445127 		527 ORGANIZATION TX 527   UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
(27)STEELWORKERS HUMANITY FUND
234 EGLINTON AVENUE 8TH FLOOR
TORONTO   M4P 1K7
CA
BENEFITS CA     UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
 
No
(28)USW WORKS
60 BLVD OF THE ALLIES

PITTSBURGH,PA15222
46-4517192 		HELPS SPEAK WITH A UNITED VOICE TO FIGHT ISSUES PA 527   UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
(29)GMP MEMBER BENEFIT DEATH FUND
60 BLVD OF THE ALLIES

PITTSBURGH,PA15222
82-6787909 		WELFARE BENEFIT PLAN THAT PROVIDES DEATH BENEFITS PA 501(C)(5)   UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
 
Yes
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2022
Page 2
Schedule R (Form 990) 2022
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) LINDEN HALL CORPORATION

432 LINDEN HALL RD
DAWSON,PA15428
25-1299377 		WHOLLY OWNED SUBSIDIARY OF THE USW PA UNITED STEEL PAPER AND FORESTRY RUBBER MANUFACTURING ENERGY ALLIED
  		C 1,824,354 940,926 100.000 % Yes  
(2) AMERICAN FLINT GLASS WORKERS UNION SCHOLARSHIP FUND

1440 SOUTH BYRNE ROAD
TOLEDO,OH43614
34-1804857 		SCHOLARSHIP OH N/A
 T         No










Schedule R (Form 990) 2022
Page 3
Schedule R (Form 990) 2022
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
Yes
 
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
Yes
 
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
 
No
o Sharing of paid employees with related organization(s) ............................
1o
 
No
p Reimbursement paid to related organization(s) for expenses ............................
1p
 
No
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
Yes
 
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) DISTRICT 3 HOLDING SOCIETY

 K 250,972 FMV
(2) USW BUILDING FUND

 K 1,706,268 FMV
(3) USW BUILDING FUND

 Q 92,990 FMV
(4) USW BUILDING FUND

 R 820,663 FMV
(5) STEELWORKERS CHARITABLE AND EDUCATIONAL ORGANIZATION

 Q 375,270 FMV
(6) LINDEN HALL CORPORATION

 R 1,821,000 FMV
(7) STEELWORKERS TRUSTEED BENEFIT PLAN

 R 3,249,478 FMV
(8) USW WORKS

 B 615,221 FMV
(9) UNITED STEELWORKERS NON-FEDERAL ACCOUNT

 B 479,291 FMV
(10) STEELWORKERS CHARITABLE AND EDUCATIONAL ORGANIZATION

 B 54,643 FMV
(11) LINDEN HALL CORPORATION

 M 355,173 FMV
Schedule R (Form 990) 2022
Page 4
Schedule R (Form 990) 2022
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2022
Page 5
Schedule R (Form 990) 2022
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) 2022

Additional Data


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