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 | THE ORGANIZATION HAS MEMBERS THAT HAVE VOTING RIGHTS TO ELECT THE MEMBERS OF THE GOVERNING BODY, DELEGATES, AND THEY CAN APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE GOVERNING BODY IS ELECTED BY THE MEMBERS OF THE LOCAL. |
| FORM 990, PART VI, SECTION A, LINE 7B | CERTAIN DECISIONS OF THE GOVERNING BODY ARE APPROVED BY THE MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE BOARD REVIEWS AND APPROVES FORM 990 PRIOR TO FILING THE FORM. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PROCESS FOR DETERMINING COMPENSATION INCLUDES COMPARABILITY DATA. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 1: | THE UNION PREPARES ITS FINANCIAL STATEMENTS USING THE MODIFIED CASH BASIS OF ACCOUNTING WHICH INCLUDES DEPRECIATION OF CAPITALIZED ASSETS AS EXPENSES AS WELL AS CAPITALIZED LEASES AND LOANS PAYABLE RELATED TO CAPITALIZED ASSETS. THE STATEMENT OF ASSETS, LIABILITIES AND NET ASSETS ALSO INCLUDES ASSETS AND LIABILITIES RESULTING FROM CASH TRANSACTIONS. UNDER THE MODIFIED CASH BASIS OF ACCOUNTING, REVENUES ARE GENERALLY RECOGNIZED WHEN COLLECTED RATHER THAN WHEN EARNED, AND EXPENSES ARE GENERALLY RECOGNIZED WHEN PAID RATHER THAN WHEN INCURRED. CONSEQUENTLY, THE FINANCIAL STATEMENTS DO NOT INCLUDE RECEIVABLES FOR REVENUE EARNED, AMOUNTS DUE VENDORS AND SUPPLIERS, PREPAID EXPENSES AND LIABILITIES FOR ACCRUED EXPENSES OTHER THAN THOSE DESCRIBED ABOVE. THE RECORDING OF INVESTMENTS AT FAIR VALUE REQUIRED UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IS NOT INCLUDED IN THESE FINANCIAL STATEMENTS WHICH HAVE BEEN PREPARED ON A MODIFIED CASH BASIS OF ACCOUNTING. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| FORM 990 PART I AND PART X | THE PRIOR YEAR BALANCES OF FORM 990, PART I, LINES 9, 10, 17, AND THEIR RELATED TOTALS WERE ADJUSTED DUE TO THE ORGANIZATION INADVERTENTLY INCLUDING THEIR C.O.P.E. FUND IN THE 2014 FORM 990 FILING. THE CHANGES TO PART I INCLUDED REMOVING $66,817 OF PROGRAM SERVICE REVENUE, $21 OF INVESTMENT INCOME, AND $39,975 OF OTHER EXPENSES. THE BEGINNING OF YEAR BALANCES OF FORM 990, PART X, LINES 2A, 25A AND THEIR RELATED TOTALS WERE ALSO ADJUSTED DUE TO THE ORGANIZATION INADVERTENTLY INCLUDING THEIR C.O.P.E. FUND IN THE 2014 FORM 990 FILING. THE CHANGES TO PART X INCLUDED REMOVING $339,799 OF SAVINGS AND TEMPORARY CASH INVESTMENTS, $29,794 OF OTHER LIABILITIES, AND $310,005 OF TEMPORARILY RESTRICTED NET ASSETS. |
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