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, Line 6: Explanation of Classes of Members or Shareholder | The organization has members who pay per capita based on their gross pay, agency fees and religious exempt elections. |
| Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body | Full members in good standing elect one half of the Organization's governing body (Executive Board) by a secret ballot vote annually, with terms two years in duration for each position. |
| Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders | General practice has been that most of the decisions made by the governing body are approved by a majority vote of the governing body. Ratification of the employer contract and other major decisions are put to a vote of the entire membership. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | The Executive President reviews and signs the return. The Executive Officers (President, Vice President, Secretary and Treasurer) review prior to filing. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | A subcommittee containing members of the board were selected by the board members. The committee created an appropriate compensation package for the office of the executive president. The committee brought the recommendation to the board for decision and for a vote of approval with the action included in the board minutes. When determining compensation the committee looked at comparability data from other similar labor unions and the rate of pay the individual received while working for the represented employer. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | The organization provides the governing documents, internal policies and financial statements to represented members for viewing upon request. |
| Correction of Error | Rent expense under operating leases with fixed rent escalation clauses should be recognized evenly, on a straight-line basis over the lease term. Historically, the Organization has accounted for all their leases on an as-incurred basis. Based on a review of the operating leases, it was determined the office facility lease had a fixed escalation clause and rent expense was not recognized appropriately. The adjustment reflected in the correction of an error recognized such rent expense on a straight-line basis in accordance with accounting principles generally accepted in the United States of America. Net assets as of the beginning of the fiscal year have been adjusted to record an additional deferred rent liability of $75,832 and rent expense for adjustments to balances that should have been recognized in prior years. The correction has no effect on the results of the current years activities; however, the cumulative effect decreased net assets by $75,832 primarily relating to fiscal years 2015 and 2014.The effect of the correction of this error for the year ending June 30, 2015 are as follows:Change in net assets: Previously reported $ (49,648) Restated $ (49,374)Unrestricted and total net assets: Previously reported $ 1,172,728 Restated $ 1,096,896Deferred rent: Previously reported $ 0 Restated $ 75,832Facility rent expense: Previously reported $ 155,768 Restated $ 155,494The effect of the correction of this error for the year ending June 30, 2014 are as follows:Change in net assets: Previously reported $ 153,136 Restated $ 77,030Unrestricted and total net assets: Previously reported $ 1,222,376 Restated $ 1,146,270Deferred rent: Previously reported $ 400 Restated $ 76,506Facility rent expense: Previously reported $ 62,516 Restated $ 138,622 |
| Form 990, Part VI, Line 12c - Explanation of Monitoring and Enforcemen | A conflict of interest policy was adopted in 2016 and will be monitored and enforced going forward. Annually, the officers, Council members and staff shall disclose interest that could give rise to a conflict of interest under this policy. Such disclosure shall be made on a Disclosure and Acknowledgment form similar to the one attached to the policy and shall be filed with the Secretary or the Secretary's designee.The Secretary or the Secretary's designee shall monitor and enforce compliance with this policy and the Disclosure and Acknowledgment forms each year and by bringing potential or actual conflicts to the attention of the President. The President shall disclose conflicts to the Executive Council as they arise and ensure that the procedures in this policy are followed. |
| Software ID: | 15000324 |
| Software Version: | 2015v2.0 |