Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE UNION'S MEMBERSHIP CONSISTS OF INDIVIDUALS EMPLOYED IN THE TRADES WHICH MEET THE CRITERIA SET FORTH IN THE CONSTITUTION. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS IN GOOD STANDING FOR 12 CONSECUTIVE MONTHS MAY VOTE FOR THE OFFICERS AND DELEGATES OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 7B | ANY AMENDMENTS AND CHANGES TO THE BYLAWS, OUTSIDE OF THE TWENTY-ONE MANDATORY PROVISIONS, MUST IN NO WAY CONFLICT WITH CONSTITUTION AND LAWS OF THE UNITED BROTHERHOOD AND MUST BE APPROVED BY A MAJORITY OF THE MEMBERSHIP VOTING BY SECRET BALLOT AT A SPECIAL OR REGULAR MEETING UPON REASONABLE WRITTEN NOTICE PROVIDED AT LEAST 30 DAYS PRIOR TO SUCH VOTE. FURTHERMORE, ANY PROPOSED AMENDMENT MUST BE APPROVED BY THE GENERAL VICE PRESIDENT PRIOR TO BECOMING LAW. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY PRIOR TO FILING THE RETURN. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE UNION MAKES ITS GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE UNION'S GOVERNING DOCUMENTS ARE POSTED TO THE DEPARTMENT OF LABOR WEBSITE. |
| FORM 990, PART XII, LINE 1 | THE UNION MAINTAINS ITS ACCOUNTING RECORDS ON THE MODIFIED CASH BASIS WHICH VARIES FROM ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES IN THE FOLLOWING SIGNIFICANT RESPECTS: 1) INCOME SUCH AS DUES, INTEREST, ETC., IS NOT RECOGNIZED UNTIL CASH HAS BEEN COLLECTED. 2) COSTS AND EXPENSES FOR ITEMS SUCH AS SALARIES, PER CAPITA TAXES, FRINGE BENEFITS, ETC. ARE NOT RECORDED UNTIL CASH HAS BEEN DISBURSED. 3) ASSETS (OTHER THAN CASH) AND LIABILITIES ARE NOT RECORDED EXCEPT WITH RESPECT TO THE RECOGNITION OF PROPERTY AND EQUIPMENT AND LIABILITIES RELATED TO AMOUNTS THAT ARE DUE TO A RELATED PARTY WHICH IS COLLECTED ON BEHALF OF THAT RELATED PARTY AND AMOUNTS HELD FOR THE BENEFIT OF OTHERS. |
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