2023-11-15T13:05:41-08:00 2022-12-31 821853384 YSR CPA Group PC 2529 Foothill Blvd Suite 212 La Crescenta CA 91214 990 2022-01-01 201601433 WORKERS UNITED LOCAL 50 WORK 7145020220 527 S HARBOR BOULEVARD ANAHEIM CA 92805 ANGEL ESPARZA President 2023-11-15 true ANGEL ESPARZA 999009999 true EMIN SHAHBAZIAN P01761638 8183309752 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z ANGEL ESPARZA 527 S HARBOR BOULEVARD ANAHEIM CA 92805 3540023 false 5980 X WWW.WULOCAL50.ORG X 2004 CA SEE SCHEDULE O 14 14 59 0 0 1375076 2690631 77019 57951 202579 638 1654674 2749220 14803 0 579380 719660 0 0 822428 1405355 1401808 2139818 252866 609402 6239280 7466741 274545 202441 5964735 7264300 SEE SCHEDULE O false false 639858 SEE SCHEDULE O 639858 false false false true false false false false false true true false false true true true false false false false false false false false false false false true true false false false false false false false false false false false true false false true 6 0 true 59 true false false false false false false false false X 14 14 false false false false true true true true true false false true true true false true false true true false CA X ANGEL ESPARZA 7145020220 527 S HARBOR BOULEVARD ANAHEIM CA 92805 CHRISTOPHER DUARTE Vice President 40.00 0.00 X X 133154 0 3995 ANGEL ESPARZA PRESIDENT 40.00 0.00 X X 109046 0 3271 ISRAEL GUZMAN ORTIZ EXEC. BOARD 40.00 0.00 X 56224 0 1315 CHRISTOPHER SHIVELY TREASURER 7.00 0.00 X X 20985 0 0 MATTHEW GRENERT Vice President 7.00 0.00 X X 17989 0 0 JOSE ALATORRE CHAIR - TRUSTEE 40.00 0.00 12000 0 135 PEDRO OCEGUERA SECRETARY 7.00 0.00 6842 0 0 JOSEPH WIMBISH EXEC. BOARD 2.00 0.00 X 5982 0 0 MITCHELL SECHREST EXEC. BOARD 2.00 0.00 X 4990 0 0 MARITZA CARRANZA EXEC. BOARD 2.00 0.00 X 4242 0 0 EDWARD ISAAC GARZA EXEC. BOARD 2.00 0.00 X 3613 0 0 CASSANDRA LAYNE BROWN Secretary 7.00 0.00 X X 3244 0 0 ADRIAN DAVIS EXEC. BOARD 2.00 0.00 X 3050 0 0 GRACE TORRES EXEC. BOARD 2.00 0.00 X 2676 0 0 LARRY HERNANDEZ EXEC. BOARD 2.00 0.00 X 1860 0 0 DALIA G MENDEZ EXEC. BOARD 2.00 0.00 X 1631 0 0 387528 8716 2 true false false 0 0 DUES AND INITIATION FEES 2690631 2690631 2690631 79506 79506 0 0 0 769248 790803 -21555 -21555 -21555 0 0 0 Non-Investment Interest Income 900099 29 29 Other Income 900099 609 609 638 2749220 2669714 79506 0 14803 14803 0 0 396244 230879 165365 0 176244 104192 72052 0 101251 76944 24307 45921 26868 19053 0 60158 26909 33249 58527 58527 125000 125000 0 0 38038 800 37238 0 51203 9330 41873 1838 1838 0 41633 41633 0 0 4512 4512 0 940642 940642 31552 31552 5372 5372 MEMBERSHIP INFO & ACTIVITIES 27179 18133 9046 DONATIONS 10030 6000 4030 TRAINING AND STEWARD EXPENSES 9636 9636 LICENSES AND TAXES 35 35 0 2139818 639858 1499960 0 1272645 1662241 102747 222342 0 348438 395775 0 0 0 0 9886 13451 1572523 566081 1013617 1006442 2991947 3666490 500000 500000 0 0 0 6239280 7466741 271422 199318 3123 3123 274545 202441 X 5964735 7264300 5964735 7264300 6239280 7466741 609402 690163 X false true X true false false true false false 570000 570000 866572 448233 418339 78446 60343 18103 57505 57505 1006442 500000 COLLECTED WAGES 3123 3123 X 3439383 690163 690163 2749220 2749220 2139818 2139818 2139818 Part X : FIN48 Footnote THE LOCAL UNION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND SECTION 23701(A) OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE LOCAL UNION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. INCOME GENERATED FROM ACTIVITIES UNRELATED TO THE LOCAL UNION'S EXEMPT PURPOSE IS SUBJECT TO TAX UNDER IRC SECTION 511. THE LOCAL UNION DID NOT HAVE ANY UNREALIZED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2022. THE LOCAL UNION FOLLOWS THE PROVISION OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FASB ACCOUNTING STANDARDS CODIFICATION. THE LOCAL UNION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLICABLE. THE LOCAL UNION BELIEVES THAT IT HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2022. MANAGEMENT BELIEVES THE LOCAL UNION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY APPLICABLE TAXING JURISDICTIONS FOR THE YEARS PRIOR TO DECEMBER 31, 2018.ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE LOCAL UNION AND RECOGNIZE A TAX LIABILITY IF THE LOCAL UNION HAS TAKEN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAX AUTHORITY. THE LOCAL UNION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. false 0 0 SCHOLARSHIPS 7 7000 SEE FOOTNOTE FOOD BANK 2002 7803 SEE FOOTNOTE Additional Supplemental Information PART III, LINE 1:THE LOCAL UNION ISSUED 7 $1,000 SCHOLARSHIPS TO MEMBERS IN GOOD STANDING OR TO THEIR DEPENDENTS WHO ARE ENROLLED AT ANY ACCREDITED COLLEGE, UNIVERSITY OR SPECIALIZED SCHOOL, AND COMPLETED AN APPLICATION SET BY THE LOCAL UNION.PART III, LINE 2:THE LOCAL UNION PROVIDED PERISHABLE AND NONPERISHABLE FOOD ITEMS IN THE TOTAL AMOUNT OF $7,803 TO FULL MEMBERS WHO ARE IN GOOD STANDING. false false false JOSE ALATORRE CHAIR - TRUSTEE 12000 135 12135 PEDRO OCEGUERA SECRETARY 6842 6842 Form 990, Part VI, Section A, Line 6 THE ORGANIZATION HAS APPROXIMATELY 8,680 MEMBERS AT DECEMBER 31, 2022. Form 990, Part VI, Section A, Line 7a OFFICER ELECTIONS ARE HELD EVERY 3 YEARS. THE LOCAL UNION MEMBERS ELECT THE OFFICERS OF THE LOCAL UNION. Form 990, Part VI, Section A, Line 7b MEMBERS VOTE ON RECOMMENDATIONS OF THE EXECUTIVE BOARD. Form 990, Part VI, Section B, Line 11b THE FORM 990 HAS BEEN REVIEWED BY THE EXECUTIVE BOARD. Form 990, Part VI, Section B, Line 15a COMPENSATION OF THE PRESIDENT AND THE OFFICERS OF THE LOCAL UNION ARE BASED ON COMPARABLE SALARIES WITHIN WORKERS UNITED THAT IS REVIEWED AND APPROVED BY THE EXECUTIVE BOARD. THE LOCAL UNION DOES NOT HAVE ANY KEY EMPLOYEES. Form 990, Part VI, Section B, Line 15b COMPENSATION OF THE PRESIDENT AND THE OFFICERS OF THE LOCAL UNION ARE BASED ON COMPARABLE SALARIES WITHIN WORKERS UNITED THAT IS REVIEWED AND APPROVED BY THE EXECUTIVE BOARD. THE LOCAL UNION DOES NOT HAVE ANY KEY EMPLOYEES. Form 990, Part VI, Section C, Line 19 THE LOCAL UNION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPONG REQUEST. PART 1, LINE 1 AND PART III, LINES 1 AND 4A: THE LOCAL UNION IS ENGAGED IN THE IMPLEMENTATION OF ITS OBJECTIVES, WHICH ARE TO ORGANIZE ALL PERSONS WITHIN ITS JURISDICTION; TO ESTABLISH AND MAINTAIN EQUITABLE WAGE SCALES AND WORKING CONDITIONS; TO ELEVATE MORAL, SOCIAL AND INTELLECTUAL STANDING OF ITS MEMBERS; TO GUARD THEIR FINANCIAL INTERESTS; TO PROMOTE THEIR GENERAL WELFARE AND THE LOCAL UNION'S CARDINAL PRINCIPLES OF TRUTH, JUSTICE AND MORALITY; TO SECURE EMPLOYMENT FOR ITS MEMBERS AND TO UPHOLD THE DIGNITY OF LABOR; AND TO ASSIST EMPLOYERS IN THE THEME PARK, ENTERTAINMENT VENUES AND THEIR RESTAURANTS AND RELATED INDUSTRIES IN ALL LEGITIMATE WAYS. WORKERS UNITED 22 S 22nd STREET PHILADELPHIA PA 19103 264459382 LOCAL UNION PA 501 (c)(5) N/A NA false false false false false false false false false false false false false false false false false false false false