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    <ReturnTs>2025-08-26T13:36:44-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Jackson Downs &amp; Tsuruda</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1985 Bonifacio Street Ste 201</AddressLine1Txt>
        <CityNm>Concord</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94520</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>956094919</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Celsa Southern California</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>CELS</BusinessNameControlTxt>
      <PhoneNum>7142588390</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1470 Maria Lane Suite 400</AddressLine1Txt>
        <CityNm>Walnut Creek</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94596</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ERIC ANGSTADT</PersonNm>
      <PersonTitleTxt>Executive Secretary</PersonTitleTxt>
      <SignatureDt>2025-08-26</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Gary P Downs CPA PFS</PreparerPersonNm>
      <PTIN>P00290443</PTIN>
      <PhoneNum>9256891360</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
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      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
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      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
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      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
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      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>62354</TotalRevenueAmt>
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      <CashSavingsAndInvestmentsGrp>
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      <PrimaryExemptPurposeTxt>THE CORPORATION FUNCTIONS AS THE EXCLUSIVE BARGAINING AGENT IN ALL LABOR RELATED MATTERS WITH LOCAL UNION NO. 12, INTERNATIONAL UNION OF OPERATING ENGINEERS, AFL-CIO AND UNION NEGOTIATIONS UNDERTAKEN ON BEHALF OF ITS MEMBERS ON A TRI-ANNUAL BASIS. 1. TO DO SUCH THINGS AS MAY BE NECESSARY OR ADVANTAGEOUS TO THE MEMBERS WITH REPSECT TO THE ADVANCEMENT OF THE BEST INTERESTS OF THE ASSOCIATION.2. TO ASSIST THE MEMBERS OF THIS CORPORATION AND THEIR EMPLOYEES IN WORKING OUT PROBLEMS WHICH MAY CONFRONT THEM INCLUDING THOSE ARISING UNDER ANY STATE OR FEDERAL UNEMPLOYMENT, LABOR OR OLD AGE LAWS.3. TO COOPERATE IN THE CONSIDERATION OF LEGISLATIVE ENACTMENTS, INCLUDING TAX MEASURES, WHICH MAY AFFECT THE MEMBERS OF THE PROFESSION OF CIVIL ENGINEERING AND LAND SUREVEYING.4. TO KEEP STATISTICAL DATA. 5. TO ACT AS AGENT OR REPRESENTATIVE OF ANY MEMBERS WHICH THIS CORPORATION, OR ITS REPRESENTATIVES, IS ENTITLED TO REPRESENT.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>THE CORPORATION FUNCTIONS AS THE EXCLUSIVE BARGAINING AGENT IN ALL LABOR RELATED MATTERS WITH LOCAL UNION NO. 12, INTERNATIONAL UNION OF OPERATING ENGINEERS, AFL-CIO AND UNION NEGOTIATIONS UNDERTAKEN ON BEHALF OF ITS MEMBERS ON A TRI-ANNUAL BASIS. 1. TO DO SUCH THINGS AS MAY BE NECESSARY OR ADVANTAGEOUS TO THE MEMBERS WITH REPSECT TO THE ADVANCEMENT OF THE BEST INTERESTS OF THE ASSOCIATION.2. TO ASSIST THE MEMBERS OF THIS CORPORATION AND THEIR EMPLOYEES IN WORKING OUT PROBLEMS WHICH MAY CONFRONT THEM INCLUDING THOSE ARISING UNDER ANY STATE OR FEDERAL UNEMPLOYMENT, LABOR OR OLD AGE LAWS.3. TO COOPERATE IN THE CONSIDERATION OF LEGISLATIVE ENACTMENTS, INCLUDING TAX MEASURES, WHICH MAY AFFECT THE MEMBERS OF THE PROFESSION OF CIVIL ENGINEERING AND LAND SUREVEYING.4. TO KEEP STATISTICAL DATA. 5. TO ACT AS AGENT OR REPRESENTATIVE OF ANY MEMBERS WHICH THIS CORPORATION, OR ITS REPRESENTATIVES, IS ENTITLED TO REPRESENT.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>Gary Kraus</PersonNm>
        <TitleTxt>President</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Steve Slocum</PersonNm>
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        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Richard Sullivan</PersonNm>
        <TitleTxt>Secretary/Treas</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Chris Alberts</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kurt Troxell</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Ralph Guida</PersonNm>
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        <PersonNm>Doug Staley</PersonNm>
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        <PersonNm>Michael Kremer</PersonNm>
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        <PersonNm>David Moritz</PersonNm>
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        <PersonNm>Eric Angstadt</PersonNm>
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        <USAddress>
          <AddressLine1Txt>1470 Maria Lane Suite 400</AddressLine1Txt>
          <CityNm>Walnut Creek</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94596</ZIPCd>
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        <PhoneNum>9259309255</PhoneNum>
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      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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        <FormAndLineReferenceDesc>Other Expenses.1005</FormAndLineReferenceDesc>
        <ExplanationTxt>Travel $1275</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>ADMIN $4200</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>PROGRAM FEES $983</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>MEALS $56</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPLIES $50</ExplanationTxt>
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