Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
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| FORM 990, PART VI, SECTION B, LINE 11 | COPIES OF FORM 990 WERE PROVIDED TO THE GOVERNING BODY MEMBERS BY EMAIL PRIOR TO THE FORM 990 BEING FILED. NO REVIEW WAS OR WILL BE CONDUCTED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION DOES NOT REQUIRE ANNUAL DISCLOSURES FOR POTENTIAL CONFLICTS OF INTEREST. HOWEVER, THE ORGANIZATION'S TRUSTEES AND EMPLOYEES HAVE A DUTY TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. ANY POTENTIAL OR ACTUAL CONFLICTS OF INTEREST ARE REVIEWED AND THE AFFECTED TRUSTEE OR EMPLOYEE MUST CEASE PARTICIPATION IN THE DECISION OR TRANSACTION UNTIL IT IS DETERMINED THAT THE AFFECTED TRUSTEE OR EMPLOYEE MAY CONTINUE TO PARTICIPATE IN THE DECISION OR TRANSACTION. POTENTIAL OR ACTUAL CONFLICTS OF INTEREST ARE ALSO REVIEWED FOR COMPLIANCE WITH ERISA REQUIREMENTS. THE ORGANIZATION DOES REQUIRE FULL DISCLOSURE FOR POTENTIAL CONFLICTS OF INTEREST WHEN CONDUCTING SEARCHES FOR NEW VENDORS AND SERVICE PROVIDERS. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE ORGANIZATION DOES NOT COMPENSATE TOP MANAGEMENT OFFICIALS. THE BOILERMAKER-BLACKSMITH NATIONAL PENSION TRUST (THE PENSION TRUST), PAYS ALL SALARIES AND OTHER COMPENSATION FOR THE EMPLOYEES OF THE PENSION TRUST, THE BOILERMAKERS NATIONAL ANNUITY TRUST (THE ANNUITY), AND THE BOILERMAKERS NATIONAL HEALTH AND WELFARE FUND (THE WELFARE FUND). THE PENSION TRUST AND THE ANNUITY TRUST ARE UNRELATED TO THE WELFARE FUND. A JOINT BOARD OF TRUSTEES HAS REVIEWED AND APPROVED AN ALLOCATION METHOD TO SHARE THE COMPENSATION-RELATED EXPENSES. THE WELFARE FUND REIMBURSES THE UNRELATED PENSION TRUST FOR ITS SHARE OF REPORTABLE SALARIES AND OTHER COMPENSATION. A JOINT COMMITTEE ON ADMINISTRATION (JCOA) COMPENSATION COMMITTEE REVIEWS ALL EMPLOYEES' CURRENT AND PAST SALARY AND RESPONSIBILITIES. BASED ON THIS INFORMATION, THE JCOA COMPENSATION COMMITTEE ADJUSTS COMPENSATION PACKAGES. THE DELIBERATIONS AND DECISIONS FOR COMPENSATION ARRANGEMENTS ARE DOCUMENTED IN THE MINUTES. THIS PROCESS WAS LAST USED IN JUNE 2013. THE ORGANIZATION DOES NOT HAVE KEY EMPLOYEES AND DOES NOT COMPENSATE ITS OFFICERS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART V, LINE 2A: | THE FULL BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND FOR THE SELECTION OF THEIR INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED. |
| FORM 990, PART V, LINE 2A: | THE BOILERMAKER-BLACKSMITH NATIONAL PENSION TRUST (PENSION TRUST), PAYS ALL SALARIES AND OTHER COMPENSATION FOR THE EMPLOYEES OF THE PENSION TRUST, BOILERMAKERS NATIONAL ANNUITY TRUST (ANNUITY), AND THE BOILERMAKERS NATIONAL HEALTH AND WELFARE FUND (THE WELFARE FUND). THE PENSION TRUST AND THE ANNUITY TRUST ARE UNRELATED TO THE WELFARE FUND. A JOINT BOARD ON ADMINISTRATION HAS REVIEWED AND APPROVED AN ALLOCATION METHOD TO SHARE THE COMPENSATION RELATED EXPENSES. THE WELFARE FUND REIMBURSES THE UNRELATED PENSION TRUST FOR ITS SHARE OF REPORTABLE SALARIES AND OTHER COMPENSATION. THE NUMBER OF THE ORGANIZATION'S EMPLOYEES ARE REPORTED ON THE W-3 OF THE PENSION TRUST. |
| PART VII, SECTION A, LINE 1A: | TRUSTEES ARE NOT COMPENSATED BY THE FUND. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. IF YOU WOULD LIKE ADDITIONAL INFORMATION, PLEASE CONTACT THE PLAN ADMINISTRATOR, THE BOILERMAKERS NATIONAL FUNDS. |
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