Civic Intelligence

International Union United Auto Aerospace & Agricultural Workers O

990 • Fiscal year 2023 • EIN 22-3208495

Jan 01, 2023 to Dec 31, 2023 • Filed on May 12, 2025

PO Box 395Edison, NJ 08818-0395

(215) 591-0830

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

91st percentile

0.27x

Higher debt load relative to assets than 91% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

86th percentile

0.17x

Higher debt load relative to revenue than 86% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Net Margin

16th percentile

-10%

Higher net margin than 16% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

65th percentile

$33,632

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Asset Growth

7th percentile

-14%

Faster asset growth than 7% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

18th percentile

-7.0%

Faster revenue growth than 18% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$362,244

Up $276,881 (+324%) from 2021

Net Assets

Up

$265,608

Up $270,663 (+5354%) from 2021

Liabilities

Up

$96,636

Up $6,218 (+6.9%) from 2021

Revenue

Up

$577,544

Up $64,938 (+13%) from 2021

Expenses

Up

$638,063

Up $90,859 (+17%) from 2021

Net Income

Down

-$60,519

Down $25,921 (-75%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$200K$0-$200KAssets 2010: $370,583Liabilities 2010: $0Net Assets 2010: $370,5832010Assets 2011: $295,436Liabilities 2011: $0Net Assets 2011: $295,4362011Assets 2012: $84,137Liabilities 2012: $0Net Assets 2012: $84,1372012Assets 2013: $120,725Liabilities 2013: $0Net Assets 2013: $120,7252013Assets 2014: $91,324Liabilities 2014: $0Net Assets 2014: $91,3242014Assets 2015: $35,711Liabilities 2015: $0Net Assets 2015: $35,7112015Assets 2016: $50,498Liabilities 2016: $0Net Assets 2016: $50,4982016Assets 2017: $47,875Liabilities 2017: $0Net Assets 2017: $47,8752017Assets 2018: $58,689Liabilities 2018: $0Net Assets 2018: $58,6892018Assets 2019: $81,794Liabilities 2019: $66,214Net Assets 2019: $15,5802019Assets 2020: $24,224Liabilities 2020: $60,929Net Assets 2020: -$36,7052020Assets 2021: $85,363Liabilities 2021: $90,418Net Assets 2021: -$5,0552021Assets 2023: $362,244Liabilities 2023: $96,636Net Assets 2023: $265,6082023Assets 2024: $321,003Liabilities 2024: $30,348Net Assets 2024: $290,6552024

Highlighted filing

2023

Assets$362,244
Liabilities$96,636
Net Assets$265,608

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,093,8092010Expenses 2011: $1,247,9092011Expenses 2012: $777,4832012Revenue 2013: $613,289Expenses 2013: $578,832Net Income 2013: $34,4572013Revenue 2014: $508,142Expenses 2014: $537,543Net Income 2014: -$29,4012014Revenue 2015: $469,611Expenses 2015: $527,614Net Income 2015: -$58,0032015Revenue 2016: $624,394Expenses 2016: $600,552Net Income 2016: $23,8422016Revenue 2017: $584,418Expenses 2017: $587,044Net Income 2017: -$2,6262017Revenue 2018: $625,079Expenses 2018: $612,285Net Income 2018: $12,7942018Revenue 2019: $611,979Expenses 2019: $587,958Net Income 2019: $24,0212019Revenue 2020: $632,598Expenses 2020: $690,168Net Income 2020: -$57,5702020Revenue 2021: $512,606Expenses 2021: $547,204Net Income 2021: -$34,5982021Revenue 2023: $577,544Expenses 2023: $638,063Net Income 2023: -$60,5192023Revenue 2024: $608,777Expenses 2024: $650,237Net Income 2024: -$41,4602024

Highlighted filing

2023

Revenue$577,544
Expenses$638,063
Net Income-$60,519
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$577,544
Mission and Program Overview

Mission

The income supports members with collective bargaining meetings communications education new unit organization community programs administration of the organization social and related activities in the common interest of the members

Promote social and economic justice through collective bargaining, education, communication, organizing, community action, administration of the organization, maintenance of its assets, delivery of benefits to members, fraternal and social activities and activities that further the interest of the members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$414,002$353,483▼ $60,519
Cap Stk Tr Prin Current Funds$301,236$256,847▼ $44,389
Land, Buildings, and Equipment, Net$8,761$8,761→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$8,761$8,761→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$422,763$362,244▼ $60,519
Liabilities
Accounts Payable and Accrued Expenses$112,766$96,636▼ $16,130
Total Liabilities$112,766$96,636▼ $16,130
Net Assets / Fund Balance
Total Net Assets Fund Balance$309,997$265,608▼ $44,389
Total Liabilities and Net Assets / Fund Balance$422,763$362,244▼ $60,519

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,761-$8,761
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Maryann GreagerFinancial Secretary TreasurerFT$33,632$33,632
Linda R NegroRecording SecretaryPT$31,529$31,529

Board Members and Trustees

NameTitle
Daniel VicenteRegion 9 Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$577,544
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-60,519
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$559,258
Salaries, Compensation, and Employee Benefits$78,805
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$510,949
Current Officers, Directors, Trustees, and Key Employees---$65,161
All Other Expenses---$10,741
Other Expenses---$10,000
Payroll Taxes---$6,350
Fees for Services Accounting---$5,890
Other Employee Benefits---$5,547
Office Expenses---$3,124
Other Salaries and Wages---$1,747
Fees for Services Legal---$1,360
Travel---$239
Total Functional Expenses$0$0$0$638,063
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Anyone who has applied for and been accepted for membership is a regular member.

Form 990, Part VI, Section A, Line 7A

All decisions are subject to membership approval.

Form 990, Part VI, Section A, Line 7B

All decisions are subject to membership approval.

Form 990, Part VI, Section B, Line 11B

The governing body was informed that a copy of form 990 is available upon request.

Form 990, Part VI, Section B, Line 12C

All officers are covered under the policy. Local union may determine if conflicts exist by constitutionally required trustee audits and the review of monthly financial reports. The parent organization also conducts periodic audits. Restricitons imposed are described in the international constitution.

Form 990, Part VI, Section C, Line 19

Copies are provided upon request. Inspection offered during regular business hours

Filing and Contact Details

Filer

Filer Name
International Union Uaw Local 2326
EIN
22-3208495
Phone
2155910830
Address
PO BOX 395, EDISON, NJ 08818-0395

Signing Officer

Name
Margaret Mock
Title
Secretary-treasurer
Phone
3139265776
Signed
2025-05-12

Organization Details

Principal Officer
Linda Negro
Formed
1993
Legal Domicile
Nj
Voting Board Members
2
Independent Board Members
0
Employees
2
Volunteers
0
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in total liabilities 16,130.

Reasonable Cause Explanation

Due to recent unfortunate events, including the passing of the local union president and the secretary treasurer's departure due to dementia, the officers of international union uaw local 2326 have been impacted significantly. As a result, uaw international, the parent organization has taken over the local union operations. During this transition, we have discovered that international union uaw local 2326 books have not been properly maintained. Once this oversight was identified, corrective action was promptly undertaken to address the situation. Measures have been implemented to ensure proper maintenance of the books and ongoing compliance with reporting requirements. We are submitting the return and respectfully request your favorable consideration of this matter.

Raw XML Appendix271 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANYONE WHO HAS APPLIED FOR AND BEEN ACCEPTED FOR MEMBERSHIP IS A REGULAR MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DECISIONS ARE SUBJECT TO MEMBERSHIP APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DECISIONS ARE SUBJECT TO MEMBERSHIP APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BODY WAS INFORMED THAT A COPY OF FORM 990 IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL OFFICERS ARE COVERED UNDER THE POLICY. LOCAL UNION MAY DETERMINE IF CONFLICTS EXIST BY CONSTITUTIONALLY REQUIRED TRUSTEE AUDITS AND THE REVIEW OF MONTHLY FINANCIAL REPORTS. THE PARENT ORGANIZATION ALSO CONDUCTS PERIODIC AUDITS. RESTRICITONS IMPOSED ARE DESCRIBED IN THE INTERNATIONAL CONSTITUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COPIES ARE PROVIDED UPON REQUEST. INSPECTION OFFERED DURING REGULAR BUSINESS HOURS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CHANGE IN TOTAL LIABILITIES 16,130.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DUE TO RECENT UNFORTUNATE EVENTS, INCLUDING THE PASSING OF THE LOCAL UNION PRESIDENT AND THE SECRETARY TREASURER'S DEPARTURE DUE TO DEMENTIA, THE OFFICERS OF INTERNATIONAL UNION UAW LOCAL 2326 HAVE BEEN IMPACTED SIGNIFICANTLY. AS A RESULT, UAW INTERNATIONAL, THE PARENT ORGANIZATION HAS TAKEN OVER THE LOCAL UNION OPERATIONS. DURING THIS TRANSITION, WE HAVE DISCOVERED THAT INTERNATIONAL UNION UAW LOCAL 2326 BOOKS HAVE NOT BEEN PROPERLY MAINTAINED. ONCE THIS OVERSIGHT WAS IDENTIFIED, CORRECTIVE ACTION WAS PROMPTLY UNDERTAKEN TO ADDRESS THE SITUATION. MEASURES HAVE BEEN IMPLEMENTED TO ENSURE PROPER MAINTENANCE OF THE BOOKS AND ONGOING COMPLIANCE WITH REPORTING REQUIREMENTS. WE ARE SUBMITTING THE RETURN AND RESPECTFULLY REQUEST YOUR FAVORABLE CONSIDERATION OF THIS MATTER.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7REASONABLE CAUSE EXPLANATION
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IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReasonableCauseExplanation/ExplanationTxt0DUE TO RECENT UNFORTUNATE EVENTS, INCLUDING THE PASSING OF THE LOCAL UNION PRESIDENT AND THE SECRETARY TREASURER'S DEPARTURE DUE TO DEMENTIA, THE OFFICERS OF INTERNATIONAL UNION UAW LOCAL 2326 HAVE BEEN IMPACTED SIGNIFICANTLY. AS A RESULT, UAW INTERNATIONAL, THE PARENT ORGANIZATION HAS TAKEN OVER THE LOCAL UNION OPERATIONS. DURING THIS TRANSITION, WE HAVE DISCOVERED THAT INTERNATIONAL UNION UAW LOCAL 2326 BOOKS HAVE NOT BEEN PROPERLY MAINTAINED. ONCE THIS OVERSIGHT WAS IDENTIFIED, CORRECTIVE ACTION WAS PROMPTLY UNDERTAKEN TO ADDRESS THE SITUATION. MEASURES HAVE BEEN IMPLEMENTED TO ENSURE PROPER MAINTENANCE OF THE BOOKS AND ONGOING COMPLIANCE WITH REPORTING REQUIREMENTS. WE ARE SUBMITTING THE RETURN AND RESPECTFULLY REQUEST YOUR FAVORABLE CONSIDERATION OF THIS MATTER.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MARGARET MOCK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY-TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03139265776
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INTERNATIONAL UNION UAW LOCAL 2326
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0223208495
ReturnHeader/Filer/PhoneNum02155910830
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 395
ReturnHeader/Filer/USAddress/CityNm0EDISON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd0088180395
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-05-12T07:57:42-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.03$0.29$0.61$0.65$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.36$0.10$0.27$0.58$0.64$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.09$0.01$0.51$0.55$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.06$0.04$0.63$0.69$0.06
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.07$0.02$0.61$0.59$0.02
2018Summary only. Only limited summary data is available for this year.$0.06$0.00$0.06$0.63$0.61$0.01
2017Summary only. Only limited summary data is available for this year.$0.05$0.00$0.05$0.58$0.59$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.05$0.00$0.05$0.62$0.60$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$0.47$0.53$0.06
2014Summary only. Only limited summary data is available for this year.$0.09$0.00$0.09$0.51$0.54$0.03
2013Summary only. Only limited summary data is available for this year.$0.12$0.00$0.12$0.61$0.58$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.00$0.08$0.78
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.00$0.30$1.25
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.00$0.37$1.09