Culinary Union Local 226
Legal name: Unite Here Local Union 226 Culinary Workers Union Local 226
Nonprofit profile at a glance
- EIN
- 880028065
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Las Vegas, NV, USA
- Phone
- 7023865140
- Rating
- 46
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $43,673,777
- Expenses
- $51,054,599
- Assets
- $44,007,249
- Liabilities
- $18,179,029
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
17 people listed
Executive titles in this filing
- DIANA VALLES (PRESIDENT)
Highest reported compensation
- TED PAPPAGEORGE (SECRETARY-TR): $147,051 total reported compensation
- DIANA VALLES (PRESIDENT): $130,794 total reported compensation
- GLORIA HERNANDEZ (CHAPLAIN): $105,718 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Labor union to organize workers, to secure better wages, hours, working conditions, and other economic advantages through negotiations and collective bargaining.
What it reported doing in 2024
To organize all workers, to secure improved wages, hours, working conditions, and other economic advantages through negotiations and collective bargaining.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up and most filed governance safeguards are in place. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 90
- Accountability: 73
- Sustainability: 26
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 52.9%; rating input score 53; 9th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -16.9%; rating input score 6; 6th percentile among comparable filings
- Total-asset coverage ratio: 0.86; rating input score 31; 31st percentile among comparable filings
- Liabilities to assets ratio: 0.41; rating input score 35; 35th percentile among comparable filings
- Officer compensation ratio: 1.2%; rating input score 83; 83rd percentile among comparable filings
Growth
- Program expense growth: -15.7% per year; rating input score 0; 1st percentile among comparable filings
- Revenue growth: 2.1% per year; rating input score 100; 18th percentile among comparable filings
- Asset growth: 6.6% per year; rating input score 100; 46th percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 9 of 17 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $51.1M in reported program spending
- Leadership: top reported pay $147K · 17 people listed
- Consistency: 13 of 14 current checks pass · 1 finding to review
- Schedules: 4 filed schedules
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 17 filed money-flow records
- Related organizations: 4 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- Review — Accountability: Independent voting board scored 53/100.
- High — Sustainability: Operating margin scored 6/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 35/100.