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    <ReturnTs>2024-06-05T16:48:50-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>Fontanello Duffield &amp; Otake LLP</BusinessNameLine1Txt>
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        <AddressLine1Txt>44 Montgomery Street Suite 1305</AddressLine1Txt>
        <CityNm>San Francisco</CityNm>
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        <ZIPCd>94104</ZIPCd>
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        <BusinessNameLine1Txt>The Utility District Employees</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>Association</BusinessNameLine2Txt>
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        <AddressLine1Txt>PO Box 24055</AddressLine1Txt>
        <CityNm>Oakland</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94623</ZIPCd>
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      <PersonNm>Dorothy Collier</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2024-06-05</SignatureDt>
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        <PersonFirstNm>Dorothy</PersonFirstNm>
        <PersonLastNm>Collier</PersonLastNm>
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      <SSN>999009999</SSN>
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    <PreparerPersonGrp>
      <PreparerPersonNm>Antonio Tellez Jr</PreparerPersonNm>
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      <PhoneNum>4159830200</PhoneNum>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>74521</GrossReceiptsAmt>
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      <MembershipDuesAmt>74494</MembershipDuesAmt>
      <InvestmentIncomeAmt>16</InvestmentIncomeAmt>
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      <OtherChangesInNetAssetsAmt>-10000</OtherChangesInNetAssetsAmt>
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      <PrimaryExemptPurposeTxt>The Utility District Employees' Association (UDEA) promotes a spirit of friendship and unity among the employees of the District.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>2023 UDEA Annual ReportThe Utility District Employees Association (UDEA) promotes a spirit of friendship and unity among the employees of the District through:The sponsorship of social recreational activities;The sympathy and good wishes to members who suffer misfortune;The acknowledgement of members who retireThe promotion of recreational activities of interest in the community by providing special rates and discounts that may be available through UDEA membership.UDEA negotiates group rates for various activities and then uses revenues from membership dues to reduce the cost of these discounted activities. UDEA offers these discounts available to members, former lifetime members (retired UDEA members who were a part of UDEA for over 5 years while actively employee with the District) and their families. All functions run by UDEA are performed by UDEA members who volunteer their services.UDEA Membership dues, which comprises of most of UDEAs revenue are used to subsidize activities. The primary activities are summarized below:Employee Bi-Annual PicnicThis is generally UDEAs most resource intensive activity and is the primary source of UDEAs expenditures. It normally is held biannually for employees, retirees and families, usually during the month of August, providing an opportunity for fellow employees to spend more time together in a fun, social non-work setting. Due to COVID-19 Mandates and the UDEAs conservative approach towards crowded events like a picnic, UDEA had set aside this $20,000. In 2023, the Organization received a $20K contribution from EBMUD used to subsidy UDEAs Essential Workers Appreciation Campaign. In September 2023, East Bay Municipal Utility District contributed over $42K in funding for the Centennial picnic held in July 2023. The event was recognized by EBMUDs General Manager as a very successful event to commemorate 100 years of the District providing water and Wastewater service to the residents of the East Bay.Children's Holiday PartyIn 2023, UDEA held their Annual Childrens Holiday Party. For employees with children / grandchildren between the ages of 1 to 12. The UDEA Childrens Holiday Party was held in December in which small gifts provided for each child. This was the second major highlight of UDEAs activities in 2023 and was an important event that helped promote a family and fellowship among employees. The volunteer committee selected toys, gift wrapped them, set up the event, invited families, decorated the facility where the event was held, provided entertainment for the children and facilitated all activities. Toys were purchased in bulk at discount rates. Additional toys were sold to members with children / grandchildren at the discounted rate. UDEA does not make a profit on these sales and uses the proceeds for the purchase of toys for the subsequent years Childrens Holiday party.Sympathy, Get Well and Congratulations When a member has a hardship, such as an extended illness or a death in the family, UDEA sends a sympathy card to the family on behalf of fellow UDEA members. This is done by a volunteer coordinator.Events throughout the yearThese activities happen throughout the year where UDEA volunteers obtain discounts for members for ticketed events. They are family oriented activities to help strengthen family ties. The UDEA does not make any profit on these sales. They include Discovery Kingdom, Great America, Legoland, Universal Studios, Water World, Winchester Mystery House, Movie Tickets, and Employee Appreciation events monthly.Corporate DiscountsThe UDEA arranges discount tickets without a subsidy for some activities of general interest. Members are provided web sites or phone numbers and then deal directly with the providers. These include UC Basketball, Participating Ski Resorts, Disneyland, California Academy of Sciences and discounts on Cell phone, Automobile purchases and Dell Computers.Special EventsThe UDEA arranges for special discounts and a block of seats for entertainment and sporting events during the year. Handled by a volunteer coordinator these special discounted tickets are sold to members and their families. Scheduled events in 2023 included professional sports games; the Breeders Cup horse racing event held at Golden Gate Fields; theatre productions; circuses; Monster Jam, and discounted visits to the Academy of Sciences.Sponsored Athletic &amp; Wellness EventsUDEA sponsored golf tournaments and reestablished a co-ed softball team in a local softball league in Oakland, California. In 2023, UDEA also subsidized East Bay Municipal Utility Districts coastal clean-up event in September to promote a group activity t and to improve the environment. UDEAs contribution to this event included t-shirts issued to UDEA members who volunteered as a part of this activity.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>108822</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>108822</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Dorothy Collier</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Anthony Ukena</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Danielle Brooke</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Janetta Johnson</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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          <CityNm>Oakland</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
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        <FormAndLineReferenceDesc>Other Revenue.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Miscellaneous Revenue $11</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>UDEA Member Benefits - Direct $33834</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>UDEA Holiday Parties $28450</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>UDEA Member Benefits-Picnic $20945</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>Sporting Event Ticket Expenses $14954</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>Theater Show Expenses $7619</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>Athletic Activities Expenses $2111</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.7</FormAndLineReferenceDesc>
        <ExplanationTxt>Filing Fees $695</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.8</FormAndLineReferenceDesc>
        <ExplanationTxt>Movie Tickets Expenses $266</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.9</FormAndLineReferenceDesc>
        <ExplanationTxt>Misc. Expense $234</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.10</FormAndLineReferenceDesc>
        <ExplanationTxt>Administration $14</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.11</FormAndLineReferenceDesc>
        <ExplanationTxt>Candy Sales Expenses $7</ExplanationTxt>
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        <ExplanationTxt>Accounts Payable and Accrued Expenses - Beginning $750 Accounts Payable and Accrued Expenses - Ending $0</ExplanationTxt>
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