TY 2024 Form 990EZ

Part ⅢStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . .	Expenses (Required for section 501(c)(3) and 501(c)(4) organizations; optional for others.)
What is the organization's primary exempt purpose? The Utility District Employees' Association (UDEA) promotes a spirit of friendship and unity among the employees of the District.
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 2024 UDEA Annual ReportThe Utility District Employees Association (UDEA) promotes a spirit of friendship, unity, and mutual support among District employees through:Sponsorship of social and recreational activities;Expressions of sympathy or goodwill to members who experience illness or hardship;Acknowledgment of members at retirement; andPromotion of community-based recreational opportunities by negotiating group rates and extending special discounts to UDEA members.UDEA negotiates discounted group pricing for eligible activities and uses revenue from membership dues to further reduce costs for participants. UDEA discounts are available to current members, their families, and former lifetime members (retired employees who were members of UDEA for at least five years during active service). All functions are planned and staffed by UDEA volunteers. Membership dues represent the primary source of revenue and are used almost entirely to subsidize activities. The principal activities for calendar year 2024 are summarized below: Employee Bi-Annual PicnicHistorically, the biennial summer picnic has been UDEAs most resource- intensive event and the largest single expenditure. The picnic brings together employees, retirees, and families in a social, non-work setting. Because the most recent picnic occurred in July 2024 planning for the next biennial picnic, which is scheduled for Summer 2026, began in January 2025. The District has indicated it intends to provide a $20,000 contribution toward this joint UDEA/EBMUD event. Childrens Holiday PartyIn December 2024, UDEA held its Annual Childrens Holiday Party for employees children and grandchildren between the ages of 1 and 12. Each child received a small gift. The party is a major highlight of the year and supports fellowship and connection among families. Volunteers selected toys, wrapped gifts, decorated the venue, and facilitated entertainment and activities. Toys were purchased in bulk at discounted rates. Additional toys were made available for purchase at cost (no markup) to UDEA families. All proceeds are retained solely to fund the following years toy purchases. Sympathy, Get Well & CongratulationsWhen a member experiences a hardship such as extended illness or a death in the family, UDEA sends a sympathy or goodwill card on behalf of the membership. This effort is coordinated by a volunteer. Year-Round Member DiscountsThroughout the year, UDEA arranges family-oriented discount ticket opportunities. These activities are sold to members at cost, with no profit to UDEA. Common offerings include Discovery Kingdom, Great America, Legoland, Universal Studios, Water World, Winchester Mystery House, monthly Employee Appreciation events, and movie ticket programs. Corporate Discount ProgramsFor certain vendor partnerships, UDEA distributes discount codes or purchasing links that allow members to work directly with the provider. These discounts do not require subsidy. Examples include UC Berkeley Athletics, participating ski resorts, Disneyland, California Academy of Sciences, and discounted rates for cell phone service, vehicles, and Dell Computers. Special EventsUDEA also coordinates special event access and reserved seating blocks for unique entertainment or sporting events. These are volunteer-coordinated and made available at discounted group rates. In 2024, these offerings included professional sports games, the Breeders Cup event at Golden Gate Fields, theatre productions, circuses, Monster Jam, and Academy of Sciences programming. Sponsored Athletic & Wellness ActivitiesUDEA sponsored golf tournaments and reestablished a co-ed softball team in a local Oakland league. UDEA also subsidized participation in the East Bay Municipal Utility Districts September coastal clean-up event, promoting community involvement and environmental stewardship. UDEA provided branded hats to participating members. In 2025 and onwards, UDEA intends to subsidize the EBMUD Mudragons Dragon Boat team which will consist of District employees who are also UDEA members. (Grants $ ) If this amount includes foreign grants, check here ...			28a	92,302
29 (Grants $ ) If this amount includes foreign grants, check here ...			29a
30 (Grants $ ) If this amount includes foreign grants, check here ...			30a
31 Other program services (describe in Schedule O) ................ (Grants $ ) If this amount includes foreign grants, check here...	31a
32 Total program service expenses (add lines 28a through 31a)..........	32	92,302

(a) Name and title	(b) Average hours per week devoted to position	(c) Reportable compensation (Forms W-2/1099-MISC) (if not paid, enter -0-)	(d) Health benefits, contributions to employee benefit plans, and deferred compensation	(e) Estimated amount of other compensation
Dorothy Collier President	0.50	0
Anthony Ukena Treasurer	1.00	0
Danielle Brooke Secretary	0.50	0
Janetta Johnson Vice President	0.50	0

(a) Name and title

(b) Average
hours per week
devoted to position

(c) Reportable compensation
(Forms W-2/1099-MISC) (if not paid, enter -0-)

(d) Health benefits, contributions to employee benefit plans, and
deferred compensation

(e) Estimated amount
of other compensation

Dorothy Collier

President

0.50

Anthony Ukena

Treasurer

1.00

Danielle Brooke

Secretary

0.50

Janetta Johnson

Vice President

0.50

Yes

Did the organization engage in lobbying activities or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II .......................

Is the organization a school as described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E ..

49a

Did the organization make any transfers to an exempt non-charitable related organization?......

49a

If "Yes," was the related organization a section 527 organization?................

49b

Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees and key employees) who each received more than $100,000 of compensation from the organization. If there is none, enter "None."

(a) Name and title of each employee	(b) Average hours per week devoted to position	(c) Reportable compensation (Forms W-2/1099-MISC)	(d) Health benefits, contributions to employee benefit plans, and deferred compensation	(e) Estimated amount of other compensation
NONE

Total number of other employees paid over $100,000 ............. bullet

Complete this table for the organization's five highest compensated independent contractors who each received more than $100,000 of compensation from the organization. If there is none, enter "None."

(a) Name and business address of each independent contractor	(b) Type of service	(c) Compensation
NONE

Return Reference	Explanation
Other Revenue.1	Miscellaneous Revenue $11
Other Expenses.1	UDEA Holiday Parties $25601
Other Expenses.2	Sporting Events Expenses $17976
Other Expenses.3	UDEA Member Benefits - Direct $14291
Other Expenses.4	UDEA Member Benefits-Picnic $7965
Other Expenses.5	Theater Show Expenses $7905
Other Expenses.6	Fun Days Expenses $7646
Other Expenses.7	Performance Events Expenses $4722
Other Expenses.8	Athletic Activities $2934
Other Expenses.9	Movie Tickets Expenses $2140
Other Expenses.10	Candy Sales Expenses $1052
Other Expenses.11	Administration $775
Other Expenses.12	Amusement Expenses $70
Other Assets.1011	Prepaid Expenses and Deferred Charges - Beginning $34583 Prepaid Expenses and Deferred Charges - Ending $34384

Return Reference

Explanation

Other Revenue.1

Miscellaneous Revenue $11

Other Expenses.1

UDEA Holiday Parties $25601

Other Expenses.2

Sporting Events Expenses $17976

Other Expenses.3

UDEA Member Benefits - Direct $14291

Other Expenses.4

UDEA Member Benefits-Picnic $7965

Other Expenses.5

Theater Show Expenses $7905

Other Expenses.6

Fun Days Expenses $7646

Other Expenses.7

Performance Events Expenses $4722

Other Expenses.8

Athletic Activities $2934

Other Expenses.9

Movie Tickets Expenses $2140

Other Expenses.10

Candy Sales Expenses $1052

Other Expenses.11

Administration $775

Other Expenses.12

Amusement Expenses $70

Other Assets.1011

Prepaid Expenses and Deferred Charges - Beginning $34583 Prepaid Expenses and Deferred Charges - Ending $34384

1	Contributions, gifts, grants, and similar amounts received ....................	1	76,088
2	Program service revenue including government fees and contracts ................	2
3	Membership dues and assessments .............................	3
4	Investment income ....................................	4	6
5a	Gross amount from sale of assets other than inventory .......	5a
b	Less: cost or other basis and sales expenses ............	5b	0
c	Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ......	5c
6	Gaming and fundraising events
a	Gross income from gaming (attach Schedule G if greater than $15,000)	6a
b	Gross income from fundraising events (not including $ of contributions from fundraising events reported on line 1) (attach Schedule G if the			sum of such gross income and contributions exceeds $15,000) ..	6b	0
c	Less: direct expenses from gaming and fundraising events ...	6c	0
d	Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c)	6d
7a	Gross sales of inventory, less returns and allowances ......	7a
b	Less: cost of goods sold .............	7b	0
c	Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) .........	7c
8	Other revenue (describe in Schedule O) ....................	8	11
9	Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 ..............	9	76,105

10	Grants and similar amounts paid (list in Schedule O) ................	10
11	Benefits paid to or for members ......................	11
12	Salaries, other compensation, and employee benefits ................	12
13	Professional fees and other payments to independent contractors ............	13
14	Occupancy, rent, utilities, and maintenance ...................	14
15	Printing, publications, postage, and shipping ...................	15
16	Other expenses (describe in Schedule O) ...................	16	93,077
17	Total expenses. Add lines 10 through 16 .................	17	93,077

18	Excess or (deficit) for the year (Subtract line 17 from line 9) ............	18	-16,972
19	Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
	end-of-year figure reported on prior year’s return) .................	19	65,890
20	Other changes in net assets or fund balances (explain in Schedule O) ...........	20
21	Net assets or fund balances at end of year. Combine lines 18 through 20 ..........	21	48,918

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Software ID:	24020490
Software Version:	2024v5.2