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    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>731455168</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>UNITED STEELWORKERS LOCAL 239M</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% JOSEPH BRAND</InCareOfNm>
      <BusinessNameControlTxt>UNIT</BusinessNameControlTxt>
      <PhoneNum>9188139919</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 2481</AddressLine1Txt>
        <CityNm>Sapulpa</CityNm>
        <StateAbbreviationCd>OK</StateAbbreviationCd>
        <ZIPCd>74067</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOSEPH BRAND</PersonNm>
      <PersonTitleTxt>FINANCIAL SECRETARY</PersonTitleTxt>
      <PhoneNum>9188139919</PhoneNum>
      <SignatureDt>2025-03-03</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <GroupExemptionNum>0260</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>LABOR ORGANIZATION</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>113635</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>109740</MembershipDuesAmt>
      <InvestmentIncomeAmt>380</InvestmentIncomeAmt>
      <OtherRevenueTotalAmt>3515</OtherRevenueTotalAmt>
      <TotalRevenueAmt>113635</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>62283</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>100</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>11776</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>58567</OtherExpensesTotalAmt>
      <TotalExpensesAmt>132726</TotalExpensesAmt>
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      <NetAssetsOrFundBalancesBOYAmt>149854</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>130763</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>142168</BOYAmt>
        <EOYAmt>123077</EOYAmt>
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        <EOYAmt>130763</EOYAmt>
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      <PrimaryExemptPurposeTxt>COLLECTIVE BARGAINING</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>LOCAL UNION ENFORCED COLLECTIVE BARGAINING AGREEMENT TO BETTER WORKING CONDITIONS OF THE LOCAL UNION AND PROVIDE REPRESENTATION TO ITS MEMBERS.</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LARRY JORDAN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>010.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>5743</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHARLES MARTIN</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>2685</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSEPH BRAND</PersonNm>
        <TitleTxt>FINANCIAL SECRETARY</TitleTxt>
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        <CompensationAmt>14951</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICHARD SERZY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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        <PersonNm>TAMMY DEATON</PersonNm>
        <TitleTxt>RECORDING SECRETARY</TitleTxt>
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        <CompensationAmt>2464</CompensationAmt>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
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        <PersonNm>JOSEPH BRAND</PersonNm>
        <USAddress>
          <AddressLine1Txt>740 N BROWN</AddressLine1Txt>
          <CityNm>SAPULPA</CityNm>
          <StateAbbreviationCd>OK</StateAbbreviationCd>
          <ZIPCd>74068</ZIPCd>
        </USAddress>
        <PhoneNum>9188139919</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <Form720FiledInd>false</Form720FiledInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 8, Other Revenue</FormAndLineReferenceDesc>
        <ExplanationTxt>VOIDED STALE CHECKS 3,515</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Travel 13,714</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Conferences, conventions, and meetings 5,965</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
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