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    <ReturnTs>2024-08-05T11:17:25-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>FITZPATRICK &amp; CASIMIRO CPAs INC</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>3600 AMERICAN RIVER DRIVE 210</AddressLine1Txt>
        <CityNm>SACRAMENTO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95864</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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      <BusinessName>
        <BusinessNameLine1Txt>WESTERN PLASTICS ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WEST</BusinessNameControlTxt>
      <PhoneNum>9169301938</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1107 9TH STREET 1011</AddressLine1Txt>
        <CityNm>SACRAMENTO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95814</ZIPCd>
      </USAddress>
    </Filer>
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      <PersonNm>CHERISH CHANGALA-MILLER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>9169301938</PhoneNum>
      <SignatureDt>2024-05-23</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
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    <PreparerPersonGrp>
      <PreparerPersonNm>TONYA R CASIMIRO</PreparerPersonNm>
      <PTIN>P00095975</PTIN>
      <PhoneNum>9164837100</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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      <WebsiteAddressTxt>WWW.WESTERNPLASTICS.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>195053</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>31500</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>43553</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>115000</MembershipDuesAmt>
      <OtherRevenueTotalAmt>5000</OtherRevenueTotalAmt>
      <TotalRevenueAmt>195053</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>99921</SalariesOtherCompEmplBnftAmt>
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      <OccupancyRentUtltsAndMaintAmt>337</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>101650</OtherExpensesTotalAmt>
      <TotalExpensesAmt>218808</TotalExpensesAmt>
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      <NetAssetsOrFundBalancesEOYAmt>87254</NetAssetsOrFundBalancesEOYAmt>
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        <EOYAmt>113437</EOYAmt>
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        <EOYAmt>14350</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
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        <EOYAmt>127787</EOYAmt>
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        <EOYAmt>40533</EOYAmt>
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        <EOYAmt>87254</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ASSOCIATION DEVELOPES, PROMOTES, AND FACILITATES AN INDUSTRY ENVIRONMENTAL PREFERRED RATING CERTIFICATION PROGRAM TO ENCOURAGE THE PLASTICS INDUSTRY TO IMPLEMENT AND PROMOTE ENVIRONMENTALLY SAFE PRACTICES.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>PUBLICATION OF MONTHLY NEWSLETTER COVERING TRADE ISSUES ON ENVIRONMENTAL, LEGISLATIVE, AND PUBLIC RELATIONS ISSUES REGARDING THE PLASTICS INDUSTRY.</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MONTHLY MEMBERSHIP MEETINGS ARE HELD TO DISSEMINATE INFORMATION AND SO MEMBERS CAN DISCUSS CURRENT INDUSTRY ISSUES WITH OTHER MEMBERS.</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
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        <PersonNm>CHERISH CHANGALA-MILLER</PersonNm>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEVIN KELLY</PersonNm>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRUCE CARTER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GORDON GRISSOM</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAKE ROH</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID MCKINNEY</PersonNm>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN PICCIUTO</PersonNm>
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        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
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        <PersonNm>DOMINIC BARNES</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WESLEY HAMM</PersonNm>
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        <PersonNm>ROXANNE SPIEKERMAN</PersonNm>
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        <PersonNm>STEVE DESPAIN</PersonNm>
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        <CompensationAmt>0</CompensationAmt>
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        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FRANK RUIZ</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>1</OrganizationHadUBIInd>
      <OrganizationFiled990TInd>1</OrganizationFiled990TInd>
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      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>The Organization</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>1107 9TH STREET 1011</AddressLine1Txt>
          <CityNm>SACRAMENTO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95814</ZIPCd>
        </USAddress>
        <PhoneNum>9169301938</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc1039700001">0</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleC documentId="RetDoc1039700001">
      <SubstantiallyAllDuesNondedInd>1</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>0</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>0</AgreeCarryoverPriorYearInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 8 - Other Revenue</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: NEWSLETTER ADVERTISING. Amount: 5,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16 - Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: MEMBERSHIP MEETING EXPENSES. Amount: 55,367. Description: INSURANCE. Amount: 1,613. Description: MARKETING/MEMBERSHIP EXPENSE. Amount: 976. Description: BOARD OF DIRECTORS EXPENSES. Amount: 412. Description: OFFICE EXPENSES. Amount: 37,483. Description: FEES. Amount: 5,799. Total to Form 990-EZ, line 16: 101,650.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 24 - Other Assets</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: PREPAID EXPENSES. Beg. of Year Amount: 23,694. End of Year Amount: 7,400. Description: ACCOUNTS RECEIVABLE. Beg. of Year Amount: 6,450. End of Year Amount: 6,950.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 26 - Other Liabilities</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: ACCOUNTS PAYABLE. Beg. of Year Amount: 5,210. End of Year Amount: 5,313. Description: DEFERRED REVENUE. Beg. of Year Amount: 45,980. End of Year Amount: 35,220.</ExplanationTxt>
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