Civic Intelligence

Unite Here Local Union 226

EIN 88-0028065 • 501(c)5 • Las Vegas, NV

Profile

Labor union to organize workers, to secure better wages, hours, working conditions, and other economic advantages through negotiations and collective bargaining.

1630 S Commerce StreetLas Vegas, NV 89102

www.culinaryunion226.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

89th percentile

0.41x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.42x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Source year 2024

Net Margin

4th percentile

-17%

Higher net margin than 4% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

9th percentile

$147,051

Higher top officer pay than 9% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

501(c)5 • $25M-$50M nonprofits • Source year 2024

Asset Growth

85th percentile

19%

Faster asset growth than 85% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

88th percentile

25%

Faster revenue growth than 88% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$44,007,249

Up $6,966,387 (+19%) from 2023

Liabilities

Up

$18,179,029

Up $17,322,928 (+2023%) from 2023

Net Assets

Down

$25,828,220

Down $10,356,541 (-29%) from 2023

Revenue

Up

$43,673,777

Up $8,689,530 (+25%) from 2023

Expenses

Up

$51,054,599

Up $17,340,137 (+51%) from 2023

Net Income

Down

-$7,380,822

Down $8,650,607 (-681%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2010: $20,001,468Liabilities 2010: $792,831Net Assets 2010: $19,208,6372010Assets 2011: $19,778,296Liabilities 2011: $850,884Net Assets 2011: $18,927,4122011Assets 2012: $18,103,105Liabilities 2012: $808,480Net Assets 2012: $17,294,6252012Assets 2013: $18,727,624Liabilities 2013: $825,738Net Assets 2013: $17,901,8862013Assets 2014: $19,890,278Liabilities 2014: $813,564Net Assets 2014: $19,076,7142014Assets 2015: $23,732,541Liabilities 2015: $849,600Net Assets 2015: $22,882,9412015Assets 2016: $27,420,713Liabilities 2016: $859,882Net Assets 2016: $26,560,8312016Assets 2017: $29,750,840Liabilities 2017: $884,214Net Assets 2017: $28,866,6262017Assets 2018: $31,722,919Liabilities 2018: $906,544Net Assets 2018: $30,816,3752018Assets 2019: $34,179,973Liabilities 2019: $976,654Net Assets 2019: $33,203,3192019Assets 2020: $32,409,112Liabilities 2020: $2,635,422Net Assets 2020: $29,773,6902020Assets 2021: $39,095,624Liabilities 2021: $1,216,791Net Assets 2021: $37,878,8332021Assets 2022: $42,197,892Liabilities 2022: $2,337,129Net Assets 2022: $39,860,7632022Assets 2023: $37,040,862Liabilities 2023: $856,101Net Assets 2023: $36,184,7612023Assets 2024: $44,007,249Liabilities 2024: $18,179,029Net Assets 2024: $25,828,2202024

Highlighted filing

2024

Assets$44,007,249
Liabilities$18,179,029
Net Assets$25,828,220

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60M$40M$20M$0-$20MExpenses 2010: $26,271,3282010Expenses 2011: $24,072,2432011Expenses 2012: $26,652,8162012Revenue 2013: $32,150,249Expenses 2013: $24,331,268Net Income 2013: $7,818,9812013Revenue 2014: $25,892,294Expenses 2014: $24,029,094Net Income 2014: $1,863,2002014Revenue 2015: $29,649,130Expenses 2015: $39,164,124Net Income 2015: -$9,514,9942015Revenue 2016: $32,543,854Expenses 2016: $31,595,688Net Income 2016: $948,1662016Revenue 2017: $32,749,461Expenses 2017: $30,089,909Net Income 2017: $2,659,5522017Revenue 2018: $29,706,977Expenses 2018: $27,815,876Net Income 2018: $1,891,1012018Revenue 2019: $41,220,635Expenses 2019: $47,148,113Net Income 2019: -$5,927,4782019Revenue 2020: $31,581,043Expenses 2020: $34,093,247Net Income 2020: -$2,512,2042020Revenue 2021: $28,772,789Expenses 2021: $22,087,709Net Income 2021: $6,685,0802021Revenue 2022: $32,349,406Expenses 2022: $45,197,871Net Income 2022: -$12,848,4652022Revenue 2023: $34,984,247Expenses 2023: $33,714,462Net Income 2023: $1,269,7852023Revenue 2024: $43,673,777Expenses 2024: $51,054,599Net Income 2024: -$7,380,8222024

Highlighted filing

2024

Revenue$43,673,777
Expenses$51,054,599
Net Income-$7,380,822

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$44.0$18.2$25.8$43.7$51.1$7.38
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.0$0.86$36.2$35.0$33.7$1.27
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$42.2$2.34$39.9$32.3$45.2$12.8
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$39.1$1.22$37.9$28.8$22.1$6.69
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$32.4$2.64$29.8$31.6$34.1$2.51
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$34.2$0.98$33.2$41.2$47.1$5.93
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$31.7$0.91$30.8$29.7$27.8$1.89
2017Detailed filing. Detailed filing data is available for this year.$29.8$0.88$28.9$32.7$30.1$2.66
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.4$0.86$26.6$32.5$31.6$0.95
2015Detailed filing. Detailed filing data is available for this year.$23.7$0.85$22.9$29.6$39.2$9.51
2014Detailed filing. Detailed filing data is available for this year.$19.9$0.81$19.1$25.9$24.0$1.86
2013Detailed filing. Detailed filing data is available for this year.$18.7$0.83$17.9$32.2$24.3$7.82
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.1$0.81$17.3$26.7
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.8$0.85$18.9$24.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.0$0.79$19.2$26.3
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2017 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 26, 2018
Return Version
2017v2.3
Gross Receipts
$37,600,690
Mission and Program Overview

Mission

Labor union to organize workers, to secure better wages, hours, working conditions, and other economic advantages through negotiations and collective bargaining.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$26,560,831$28,866,626▲ $2,305,795
Investments in Publicly Traded Securities$11,797,943$14,505,930▲ $2,707,987
Land, Buildings, and Equipment, Net$6,997,770$6,938,284▼ $59,486
Savings and Temporary Cash Investments$1,792,315$4,427,473▲ $2,635,158
Cash and Non-Interest-Bearing Accounts$4,732,371$3,852,032▼ $880,339
Investments Other Securities$2,002,611--
Accounts Receivable$76,216$20,171▼ $56,045
Inventories for Sale or Use$21,320$6,783▼ $14,537
Total Assets$27,420,713$29,750,840▲ $2,330,127
Other Assets Total$167$167→ $0
Liabilities
Other Liabilities$859,882$884,214▲ $24,332
Total Liabilities$859,882$884,214▲ $24,332
Net Assets / Fund Balance
Total Net Assets Fund Balance$26,560,831$28,866,626▲ $2,305,795
Total Liabilities and Net Assets / Fund Balance$27,420,713$29,750,840▲ $2,330,127

Asset Categories

AssetBook ValueDepreciationBasis
Land$3,084,454-$3,084,454
Buildings$2,382,899-$2,382,899
Equipment$1,470,931-$1,470,931
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Geoconda Arguello-klineSec./treas.FT$106,628$11,626$118,254
Ted PappageorgePresidentFT$92,064$11,626$103,690
Gloria HernandezChaplinFT$63,765$11,626$75,391
Michael TirabassiTrustee-$20,779$6,935$27,714
Anette Wright-decamposTrustee-$15,839$5,243$21,082
Berkey RothenbergerE Board-$605-$605
Evadne MartinezE Board-$605-$605
John WalterE Board-$605-$605
Jorge OrtizTrustee-$550-$550
Mariano MineroE Board-$550-$550
Leain VashonV. Pres.-$495-$495
Heidy ChanTrustee-$440-$440
Santos GarciaE Board-$440-$440
Carlos PadillaE Board-$275-$275
David CrowE Board-$275-$275
Emma LoyaE Board-$220-$220
Aretha WilderE Board-$165-$165
Elsa MedranoE Board-$110-$110

Highest Paid Contractors

ContractorServicesLocationCompensation
Mccracken Stemerman HolsberryLegal595 MARKET STREET, SUITE 800, San Francisco, CA 94105-2821$1,037,308
A B PrintingPrinting2900 S HIGHLAND DR, Las Vegas, NV 89109$201,645
Milagros Cleaning Service INCCleaning2840 MONTESSOURI STREET, Las Vegas, NV 89117-3023$156,904
Financial Innovatations INCLegalONE WEINGEROFF BLVD, Cranston, RI 02910$136,739
Layton Layton And ToblerAccounting606 SOUTH NINTH STREET, Las Vegas, NV 89101$127,718
Revenue and Support

Revenue Composition

Contributions and Grants
$28,197,542
Program Service Revenue
$0
Investment Income
$-451,780
Other Revenue
$5,003,699
All Other Contributions
$5,580
Change in Net Assets
$2,659,552

Audited Revenue Reconciliation

Revenue per Audited Statements
$32,749,461
Revenue Not Reported on Form 990
$1,033,209
Total Revenue per Audited Statements
$33,782,670
Total Revenue per Form 990
$32,749,461
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$18,758,375
Salaries, Compensation, and Employee Benefits$11,331,534
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$8,041,605
Other Employee Benefits---$2,215,407
Fees for Services Legal---$1,111,702
All Other Expenses---$881,244
Payroll Taxes---$770,112
Advertising---$361,039
Current Officers, Directors, Trustees, and Key Employees---$304,410
Fees for Services Other---$264,905
Insurance---$172,901
Other Expenses---$163,770
Fees for Services Accounting---$127,947
Occupancy---$92,803
Travel---$45,284
Total Functional Expenses$0$0$0$30,089,909

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$30,278,595
Expenses per Audited Statements$30,089,909
Total Expenses per Form 990$30,089,909
Expenses Not Reported on Form 990$188,686
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$9,750
Total Exempt Function Spending$9,750
Section 527 Activity Spending$950

Section 527 Organizations

OrganizationLocationAmount
-Los Angeles, CA$8,800
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Per Capita Due to International$884,214
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 6

The union has members who elect members of the governing body as well as approve significant decision of the govering body.

Form 990, Page 6, Part VI, Line 7A

All members of the governing body are elected by the membership of the local union. Elections are held every three years as defined by the by-laws. All members are notified in writing in advance of nominations and the general election as required by the by-laws.

Form 990, Page 6, Part VI, Line 7B

Decisions of the governing body are presented at bi-monthly membership meetings for the approval of the membership. Special meetings may also be called if the membership should need to meet on issues that are of importance as to not wait until the next scheduled monthly meeting.

Form 990, Page 6, Part VI, Line 11B

A copy of form 990 was reviewed by the executive officers as well as the trustees before filing of the form.

Form 990, Page 6, Part VI, Line 12C

See form 990 part vi, line 19

Form 990, Page 6, Part VI, Line 15A

Approval of all salaries is made by the union's executive board.

Form 990, Page 6, Part VI, Line 15B

Approval of all salaries is made by the union's executive board.

Form 990, Page 6, Part VI, Line 19

Culinary workers union 226 is a labor organization governed by federal law. The labor management reporting and disclosure act of 1959, 29 u.s.c. Section 402 et seq. ("lmrda"), imposes an explicit fiduciary duty on unions and their officers. 29 u.s.c. Section 501. This duty includes "to refrain from dealing with such organization as an adverse party of in behalf of an adverse party in any matter connected with his duties and from holding or acquiring any pecuniary or personal interest which conflicts with the interests of such organization, and to account to the organization for any profit received by him in whatever capacity in connection with transactions conducted by him or under his direction on behalf of the organization". Unions are also required to file detailed annual reports that are available publicly. 29 u.s.c. Section 431(b). Individual union officers and employees are required to file annual reports disclosing relationships that might lead to conflicts of interest. 29 u.s.c. Section 432. The union's bylaws are filed with the department of labor and are also available publicly. 29 u.s.c. Section 431(a). This law also provides whistleblower protection. 29 u.s.c. Section 529. Unlike internal corporate whistleblowing policies, this one gives the whistleblower the right to sue in court to redress any retaliation. Section 302 of the labor management relations act, 1947, 29 u.s.c section 186, prohibits a labor organization, its officers or agents from receiving anything of value from an employer whose employees the union either represents or might seek to represent. The national labor relations board also has rules against union conflicts of interest, such as union ownership of business that may compete with employers whose employees the union represents. Bausch & lomb optical co., 108 nlrb 1555 (1954). Also unlike most non-profit corporations, unions are democratic organizations with a voting constituency to hold them accountable: their members. The right to participate and vote in union affairs is guaranteed. 29 u.s.c. Section 411. Union officers are subject to periodic elections in which all members have an equal right to nominate, run for office and vote. No assets of the union or of any employer may be used in furtherance of any candidacy. 29 u.s.c. Section 481. Unite here has an elaborate ethical practices code in article 23 of its constitution. The ethical practices code is enforced by an independent public review board whose members are appointed with concurrence of united states government. The public review board has the power to make final and binding decisions, including the power to remove, suspend, expel, fine or forfeit the benefits of any officer or employee of unite here or its affiliates who violates the ethical practices code. Any officer, employee or member of unite here may file a complaint with the public review board. This right and how to exercise it is published in the union's annual journal. The unite here constitution also has a system for members to charge officers with violations of the constitution or "actual or attempted misappropriation, fraud or financial malpractice involving assets of unite here or any of its affiliates or any employee benefit plan." such charges are heard by an internal trial board, subject to thorough protections of due process, which has the power to discipline offenders. The lmrda prohibits any loan in excess of 2,000 from a labor organization to any of its officers or employees. 29 u.s.c. Section 503. The unite here constitution goes further than the law. Loans in any amount are prohibited except for short-term advances of actual, documented expenses where necessary. Ethical practices code section 2(d). The compensation of officers and employees of the union is set by the executive board and the members. There are ten members of the union's executive board. Two of the members of the union's executive board are employed by or have contracts for the performance of ser

Filing and Contact Details

Filer

Filer Name
Unite Here Local Union 226
EIN
88-0028065
Phone
7023865140
Address
1630 S COMMERCE STREET, LAS VEGAS, NV 89102

Signing Officer

Name
Geoconda Arguello-kline
Title
Sec./treas.
Phone
7023852131
Signed
2018-06-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Geoconda Arguello-kline
Formed
1938
Legal Domicile
Nv
Voting Board Members
13
Independent Board Members
9
Employees
200

Preparer

Firm
Layton Layton & Tobler Llp Cpas
Address
606 SOUTH NINTH STREET, LAS VEGAS, NV 89101-7013
Preparer
Donald R Layton CPA
Phone
7023841995
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Lm-2 adjustment accts -299,643

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Cost of goods sold 188,686 loss on sale of investments 844,523

Schedule D, Page 4, Part XII, Line 2D

Cost of goods sold 188,686

Raw XML AppendixShowing 400 of 573 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.

Path#Value
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IRS990/AccountsReceivableGrp/EOYAmt020171
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IRS990/ActivityOrMissionDesc0LABOR UNION TO ORGANIZE WORKERS, TO SECURE BETTER WAGES, HOURS, WORKING CONDITIONS, AND OTHER ECONOMIC ADVANTAGES THROUGH NEGOTIATIONS AND COLLECTIVE BARGAINING.
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IRS990/AllOtherExpensesGrp/TotalAmt0881244
IRS990/AnnualDisclosureCoveredPrsnInd0true
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IRS990/BooksInCareOfDetail/PhoneNum07023852131
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01630 S COMMERCE
IRS990/BooksInCareOfDetail/USAddress/CityNm0LAS VEGAS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NV
IRS990/BooksInCareOfDetail/USAddress/ZIPCd089102
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IRS990/BusinessRlnWithOfficerEntInd0false
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IRS990/CashNonInterestBearingGrp/EOYAmt03852032
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IRS990/CompensationProcessOtherInd0true
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IRS990/ConservationEasementsInd0false
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IRS990/ContractorCompensationGrp/CompensationAmt01037308
IRS990/ContractorCompensationGrp/CompensationAmt1201645
IRS990/ContractorCompensationGrp/CompensationAmt2156904
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt3ONE WEINGEROFF BLVD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt4606 SOUTH NINTH STREET
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1LAS VEGAS
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IRS990/ContractorCompensationGrp/ContractorName/PersonNm1A B PRINTING
IRS990/ContractorCompensationGrp/ContractorName/PersonNm2MILAGROS CLEANING SERVICE INC
IRS990/ContractorCompensationGrp/ContractorName/PersonNm3FINANCIAL INNOVATATIONS INC
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IRS990/ContractorCompensationGrp/ServicesDesc0LEGAL
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IRS990/ContractorCompensationGrp/ServicesDesc2CLEANING
IRS990/ContractorCompensationGrp/ServicesDesc3LEGAL
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IRS990/CostOfGoodsSoldAmt0188686
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IRS990/CYBenefitsPaidToMembersAmt00
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IRS990/CYTotalExpensesAmt030089909
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt032749461
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0TO ORGANIZE ALL WORKERS, TO SECURE IMPROVED WAGES, HOURS, WORKING CONDITIONS, AND OTHER ECONOMIC ADVANTAGES THROUGH NEGOTIATIONS AND COLLECTIVE BARGAINING.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
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IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt0200
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt030089909
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IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt0127947
IRS990/FeesForServicesLegalGrp/TotalAmt01111702
IRS990/FeesForServicesOtherGrp/TotalAmt0264905
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.20
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IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0M DURAZO STATE SENATE CAMPAIGN 2018
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IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt02111 E CESAR E CHAVEZ AVE
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0EXPENSES TO ENCOURAGE SUPPORT FOR LABOR ISSUES.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART I-A, LINE 1
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COST OF GOODS SOLD 188,686 LOSS ON SALE OF INVESTMENTS 844,523
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD 188,686
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE UNION HAS MEMBERS WHO ELECT MEMBERS OF THE GOVERNING BODY AS WELL AS APPROVE SIGNIFICANT DECISION OF THE GOVERING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS OF THE GOVERNING BODY ARE ELECTED BY THE MEMBERSHIP OF THE LOCAL UNION. ELECTIONS ARE HELD EVERY THREE YEARS AS DEFINED BY THE BY-LAWS. ALL MEMBERS ARE NOTIFIED IN WRITING IN ADVANCE OF NOMINATIONS AND THE GENERAL ELECTION AS REQUIRED BY THE BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS OF THE GOVERNING BODY ARE PRESENTED AT BI-MONTHLY MEMBERSHIP MEETINGS FOR THE APPROVAL OF THE MEMBERSHIP. SPECIAL MEETINGS MAY ALSO BE CALLED IF THE MEMBERSHIP SHOULD NEED TO MEET ON ISSUES THAT ARE OF IMPORTANCE AS TO NOT WAIT UNTIL THE NEXT SCHEDULED MONTHLY MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF FORM 990 WAS REVIEWED BY THE EXECUTIVE OFFICERS AS WELL AS THE TRUSTEES BEFORE FILING OF THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SEE FORM 990 PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5APPROVAL OF ALL SALARIES IS MADE BY THE UNION'S EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6APPROVAL OF ALL SALARIES IS MADE BY THE UNION'S EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CULINARY WORKERS UNION 226 IS A LABOR ORGANIZATION GOVERNED BY FEDERAL LAW. THE LABOR MANAGEMENT REPORTING AND DISCLOSURE ACT OF 1959, 29 U.S.C. SECTION 402 ET SEQ. ("LMRDA"), IMPOSES AN EXPLICIT FIDUCIARY DUTY ON UNIONS AND THEIR OFFICERS. 29 U.S.C. SECTION 501. THIS DUTY INCLUDES "TO REFRAIN FROM DEALING WITH SUCH ORGANIZATION AS AN ADVERSE PARTY OF IN BEHALF OF AN ADVERSE PARTY IN ANY MATTER CONNECTED WITH HIS DUTIES AND FROM HOLDING OR ACQUIRING ANY PECUNIARY OR PERSONAL INTEREST WHICH CONFLICTS WITH THE INTERESTS OF SUCH ORGANIZATION, AND TO ACCOUNT TO THE ORGANIZATION FOR ANY PROFIT RECEIVED BY HIM IN WHATEVER CAPACITY IN CONNECTION WITH TRANSACTIONS CONDUCTED BY HIM OR UNDER HIS DIRECTION ON BEHALF OF THE ORGANIZATION". UNIONS ARE ALSO REQUIRED TO FILE DETAILED ANNUAL REPORTS THAT ARE AVAILABLE PUBLICLY. 29 U.S.C. SECTION 431(B). INDIVIDUAL UNION OFFICERS AND EMPLOYEES ARE REQUIRED TO FILE ANNUAL REPORTS DISCLOSING RELATIONSHIPS THAT MIGHT LEAD TO CONFLICTS OF INTEREST. 29 U.S.C. SECTION 432. THE UNION'S BYLAWS ARE FILED WITH THE DEPARTMENT OF LABOR AND ARE ALSO AVAILABLE PUBLICLY. 29 U.S.C. SECTION 431(A). THIS LAW ALSO PROVIDES WHISTLEBLOWER PROTECTION. 29 U.S.C. SECTION 529. UNLIKE INTERNAL CORPORATE WHISTLEBLOWING POLICIES, THIS ONE GIVES THE WHISTLEBLOWER THE RIGHT TO SUE IN COURT TO REDRESS ANY RETALIATION. SECTION 302 OF THE LABOR MANAGEMENT RELATIONS ACT, 1947, 29 U.S.C SECTION 186, PROHIBITS A LABOR ORGANIZATION, ITS OFFICERS OR AGENTS FROM RECEIVING ANYTHING OF VALUE FROM AN EMPLOYER WHOSE EMPLOYEES THE UNION EITHER REPRESENTS OR MIGHT SEEK TO REPRESENT. THE NATIONAL LABOR RELATIONS BOARD ALSO HAS RULES AGAINST UNION CONFLICTS OF INTEREST, SUCH AS UNION OWNERSHIP OF BUSINESS THAT MAY COMPETE WITH EMPLOYERS WHOSE EMPLOYEES THE UNION REPRESENTS. BAUSCH & LOMB OPTICAL CO., 108 NLRB 1555 (1954). ALSO UNLIKE MOST NON-PROFIT CORPORATIONS, UNIONS ARE DEMOCRATIC ORGANIZATIONS WITH A VOTING CONSTITUENCY TO HOLD THEM ACCOUNTABLE: THEIR MEMBERS. THE RIGHT TO PARTICIPATE AND VOTE IN UNION AFFAIRS IS GUARANTEED. 29 U.S.C. SECTION 411. UNION OFFICERS ARE SUBJECT TO PERIODIC ELECTIONS IN WHICH ALL MEMBERS HAVE AN EQUAL RIGHT TO NOMINATE, RUN FOR OFFICE AND VOTE. NO ASSETS OF THE UNION OR OF ANY EMPLOYER MAY BE USED IN FURTHERANCE OF ANY CANDIDACY. 29 U.S.C. SECTION 481. UNITE HERE HAS AN ELABORATE ETHICAL PRACTICES CODE IN ARTICLE 23 OF ITS CONSTITUTION. THE ETHICAL PRACTICES CODE IS ENFORCED BY AN INDEPENDENT PUBLIC REVIEW BOARD WHOSE MEMBERS ARE APPOINTED WITH CONCURRENCE OF UNITED STATES GOVERNMENT. THE PUBLIC REVIEW BOARD HAS THE POWER TO MAKE FINAL AND BINDING DECISIONS, INCLUDING THE POWER TO REMOVE, SUSPEND, EXPEL, FINE OR FORFEIT THE BENEFITS OF ANY OFFICER OR EMPLOYEE OF UNITE HERE OR ITS AFFILIATES WHO VIOLATES THE ETHICAL PRACTICES CODE. ANY OFFICER, EMPLOYEE OR MEMBER OF UNITE HERE MAY FILE A COMPLAINT WITH THE PUBLIC REVIEW BOARD. THIS RIGHT AND HOW TO EXERCISE IT IS PUBLISHED IN THE UNION'S ANNUAL JOURNAL. THE UNITE HERE CONSTITUTION ALSO HAS A SYSTEM FOR MEMBERS TO CHARGE OFFICERS WITH VIOLATIONS OF THE CONSTITUTION OR "ACTUAL OR ATTEMPTED MISAPPROPRIATION, FRAUD OR FINANCIAL MALPRACTICE INVOLVING ASSETS OF UNITE HERE OR ANY OF ITS AFFILIATES OR ANY EMPLOYEE BENEFIT PLAN." SUCH CHARGES ARE HEARD BY AN INTERNAL TRIAL BOARD, SUBJECT TO THOROUGH PROTECTIONS OF DUE PROCESS, WHICH HAS THE POWER TO DISCIPLINE OFFENDERS. THE LMRDA PROHIBITS ANY LOAN IN EXCESS OF 2,000 FROM A LABOR ORGANIZATION TO ANY OF ITS OFFICERS OR EMPLOYEES. 29 U.S.C. SECTION 503. THE UNITE HERE CONSTITUTION GOES FURTHER THAN THE LAW. LOANS IN ANY AMOUNT ARE PROHIBITED EXCEPT FOR SHORT-TERM ADVANCES OF ACTUAL, DOCUMENTED EXPENSES WHERE NECESSARY. ETHICAL PRACTICES CODE SECTION 2(D). THE COMPENSATION OF OFFICERS AND EMPLOYEES OF THE UNION IS SET BY THE EXECUTIVE BOARD AND THE MEMBERS. THERE ARE TEN MEMBERS OF THE UNION'S EXECUTIVE BOARD. TWO OF THE MEMBERS OF THE UNION'S EXECUTIVE BOARD ARE EMPLOYED BY OR HAVE CONTRACTS FOR THE PERFORMANCE OF SER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8LM-2 ADJUSTMENT ACCTS -299,643
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A

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