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      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="IRS990ScheduleD" softwareId="23017517" softwareVersionNum="2023v5.1">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>24989</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>5553</DepreciationAmt>
        <BookValueAmt>19436</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>4730</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>4600</DepreciationAmt>
        <BookValueAmt>130</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>19566</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>PAYROLL TAX WITHOLDING AND OTHER</Desc>
        <Amt>5155</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>5155</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>656492</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>656492</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>656492</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>718127</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>718127</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>718127</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>THE IRON WORKERS REGIONAL SHOP LOCAL UNION 855 IS EXEMPT FROM INCOME TAXES UNDER SECTION 501 (C)(5) OF THE INTERNAL REVENUE CODE AND UNDER SECTION 23701(A) OF THE REVENUE AND TAXATION CODE OF THE STATE OF CALIFORNIA. ACCOUNTING PRINCIPALS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE UNION TO EVALUATED TAX POSITIONS TAKEN BY THE UNION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE UNION HAS TAKEN AN UNCERTAIN POSITION THAT MORE THAN LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE AND THE FRANCHISE TAX BOARD. THE UNION IS SUBJECT TO ROUTINE AUDITS BY THESE TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FROM ANY TAX PERIODS IN PROGRESS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="23017517" softwareVersionNum="2023v5.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS ELECT THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS CAN APPROVE DECISIONS MADE BY THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE FORM 990 IS AVAILABLE FOR VIEWING AT THE ENTITY'S MAIN OFFICE DURING BUSINESS HOURS. fINANCIAL STATEMENTS ARE MADE AVAILABLE TO MEMBERS DURING SCHEDULED MEMBERSHIP MEETINGS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>SALARIES OF OFFICERS ARE ESTABLISHED BY THE ENTITY'S BY-LAWS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>FINANCIAL INFORMATION IS MADE AVAILABLE TO MEMBERS AT SCHEDULED MEETINGS. THE FORM 990 IS AVAILABLE IN THE ENTITY'S OFFICE BY APPOINTMENT ONLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>MERGER OF SHOP IRON WORKERS LOCAL 509 AND LOCAL 790 UNIONS = $561945</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 2c</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD OF TRUSTEES APPROVES THE AUDITED FINANCIAL STATEMENTS AT THEIR ANNUAL BOARD MEETINGS. AUDITOR'S ARE SELECTED ON AN ANNUAL BASIS BY THE BOARD OF TRUSTEES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>