Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | INDIVIDUALS TYPICALLY BECOME MEMBERS IF THEY ARE HIRED TO WORK FOR AN EMPLOYER COVERED BY CONTRACT NEGOTIATED BY THE ORGANIZATION. MEMBERS PAY DUES BASED ON THEIR WAGE RATES. |
| FORM 990, PART VI, SECTION A, LINE 7A | EVERY THREE YEARS, THE ORGANIZATION'S FULL MEMBERSHIP ELECT MEMBERS TO SERVE ON THE EXECUTIVE BOARD OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 7B | ANY CHANGES TO THE BY-LAWS MUST BE APPROVED BY THE FULL MEMBERSHIP. CONTRACTS NEGOTIATED WITH EMPLOYERS MUST BE RATIFIED BY THE MEMBERS EMPLOYED BY THAT EMPLOYER. |
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 IS PREPARED BY CPA FIRM HIRED BY LOCAL. CPA FIRM FORWARDS COPY TO SECRETARY-TREASURER. SECRETARY-TREASURER REVIEWS FORM 990 AND POINTS OUT ANY POSSIBLE ERRORS FOUND TO CPA FIRM. A DIALOGUE BETWEEN THE CPA FIRM AND THE SECRETARY-TREASURER TAKES PLACE UNTIL ALL ISSUES ARE RESOLVED. THE CPA FIRM THEN FILES THE FORM 990 ON BEHALF OF THE LOCAL AND FORWARDS A COPY TO THE LOCAL. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS MAY BE VIEWED BY MEMBERS AT THE LOCAL'S OFFICE. |
| FORM 990, PART XI, LINE 9: | SEVERANCE PLAN INTEREST AND DIVIDENDS 2,977. DIFFERENCE IN SEVERANCE PLAN PAYMENT 12/2012 TO 12/2013 1,402. SEVERANCE PLAN GAINS/LOSSES -300. |
| FORM 990, PART XI, LINE 1 | MODIFIED CASH BASIS |
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