Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder | Union has members who sign a membership card |
| Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body | Officers are elected by a vote of the membership |
| Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders | The collectively bargained employment contract with the employer of the union's members must be ratified by a vote of the membership |
| Form 990, Part VI, Line 11b: Form 990 Review Process | Form 990 is prepared by an independent CPA and reviewed by the president before signature and mailing. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | Officers are required to disclose any financial interest that might lead to a conflict of interest. Executive Board shall determine whether such a conflict of interest exists. Executive Board shall take appropriate disciplinary and corrective action against any of its members who are shown to have failed to disclose a conflict of interest. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | Executive Director's compensation is tied to one of the rates of annual compensation given to a full-time instructor in the North Orange County Community College District. The rate selected is to be approved by the Executive Board. |
| Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | Hourly compensation paid to the president or other officers is approved at a meeting of the Executive Board. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Upon request of members only |
| Software ID: | 19009920 |
| Software Version: | 2019v5.0 |