Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990 | IRS QUESTION 990 HC THIS ENTITY FILES AS A TAX EXEMPT ENTITY UNDER THE GROUP EXEMPTION NUMBER OF THE LABORERS INTERNATIONAL UNION OF NORTH AMERICA. THE PIPELINE WORKERS LOCAL UNION 692 IS NOT A CONTROLLED ENTITY BY THE LABORERS INTERNATIONAL UNION OF NORTH AMERICA. HOWEVER, PIPELINE WORKERS LOCAL UNION 692 IS RELATED BY MEMBERSHIP TO THE LABORERS INTERNATIONAL UNION OF NORTH AMERICA. ACCORDINGLY, ALL PERTINENT TRANSACTIONS BETWEEN LABORERS INTERNATIONAL UNION OF NORTH AMERICA AND THIS ENTITY ARE DISCLOSED ON THE ATTACHED SCHEDULE R EVEN THOUGH NON OF THESE ENTITIES ARE CONTROLLED ENTITIES. |
| FORM 990, PAGE 5, PART V, LINE 3B | NO UNRELATED BUSINESS INCOME SO NO 990 T REQUIRED TO BE FILED |
| FORM 990, PAGE 6, PART VI, LINE 6 | THE MEMBERS OF LOCAL 692 ARE INDIVIDUALS WHO VOLUNTARILY ELECT TO ABIDE BY THE LABORERS INTERNATIONAL CONSTITUTIONS AND THE BY LAWS OF LOCAL 692. THESE MEMBERS WORK IN THE CONSTRUCTION PIPELINE INDUSTRY. |
| FORM 990, PAGE 6, PART VI, LINE 7A | ONCE EVERY THREE YEARS THE MEMBERSHIP HAVE A GENERAL ELECTION. THE PURPOSE OF THE ELECTION IS TO ELECT BY SECRET BALLOT AND BY MAJORITY VOTE OFFICERS TO REPRESENT THE MEMBERSHIP IN OVERSEEING THE ACTIVITIES OF THE LOCAL UNION. |
| FORM 990, PAGE 6, PART VI, LINE 7B | SPECIFIC EVENTS REQUIRE APPROVAL BY THE MEMBERSHIP ON A MONTHLY BASIS AT UNION MEETINGS. PAYMENT OF BILLS THE LOCAL UNION INCURS AND INVESTMENTS MADE AND MAJOR PURCHASES TO BE MADE MUST ALL BE APPROVED BY THE MEMBERSHIP. |
| FORM 990, PAGE 6, PART VI, LINE 11B | A CERTIFIED PUBLIC ACCOUNTING FIRM IS RETAINED TO PREPARE THE ANNUAL IRS FORM 990. THE CPA FIRM PROVIDES A COPY OF THE COMPLETED FORM TO THE PRESIDENT AND FINANCIAL SECRETARY/TREASURER/BUSINESS MANAGER FOR THEIR REVIEW AND APPROVAL. THE CPA PROVIDES EXPLANATIONS TO ALL QUESTIONS AND AMOUNTS REPORTED ON THE RETURN FOR THE PRESIDENT AND FINANCIAL SECRETARY/TREASURER/BUSINESS MANAGER. A COPY IS PROVIDED AT THE NEXT BOARD MEETING FOR REVIEW. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE CODE OF BEST PRACTICES THAT IS PART OF THE CONSTITUTION BY WHICH THE ORGANIZATION IS GOVERNED. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT THE LIUNA (AN AFFILIATED ORGANIZATION ALSO GOVERNED BY THE CONSTITUTION) GENERAL PRESIDENT WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION. THE CODE OF BEST PRACTICES EXPLAINS THE DISCIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE CODE. THE US DEPARTMENT OF LABOR REQUIRES ALL NON-CLERICAL EMPLOYEES TO REPORT ON FORM LM-30 POTENTIAL SITUATIONS WHRERE THERE MAY BE CONFLICTS OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC. MONTHLY FINANCIAL REPORTS ARE PRESENTED TO THE MEMBERSHIP BOTH VERBALLY AND IN WRITING AT THE MONTHLY UNION MEMBERSHIP MEETINGS. THE US DEPARTMENT OF LABOR REQUIRES ALL NON-CLERICAL EMPLOYUESS TO REPORT ON DOL FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE CONFLICTS OF INTEREST. THIS FORM IS OPEN TO PUBLIC INSPECTION ON THE DOL'S WEBSITE. |
| FORM 990, PAGE 6, PART VI, LINE 15B | ALL WAGES ARE DETERMINED BY AND VOTED UPON BY THE MEMBERSHIP AT UNION MEETINGS. ALL WAGES FOR ALL EMPLOYEES, OFFICERS AND KEY EMPLOYEES ARE REPORTED MONTHLY AT ALL UNION MEETINGS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE CONSTITUTION( GOVERNING DOCUMENT OF THE LOCAL) AND ETHICS AND DISCIPLINARY PROCEDURE(CONFLICT OF INTEREST POLICY) ARE AVAILABLE THROUGH THE UNITED STATES DEPARTMENT OF LABOR, OLMS, ONLINE PUBLIC DISCLOSURE ROOM. THE INFORMATION IS FILED UNDER LABORERS' INTERNATIONAL UNION OF NORTH AMERICA, WHO FILES THE INFORMATION ON BEHALF OF ALL AFFILIATED ORGANIZATINS. IN ADDITION, OUR ORGANIZATION FILES AN ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN ALSO BE OBTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM. UPON REQUEST BY ANY PARTY, THE LOCAL IS REQUIRED BY FEDERAL LAW TO MAKE A COPY OF THE FILED TAX RETURNS AVAILABLE. AT EACH MONTHLY UNION MEETING A COPY OF THE INTERNATIONAL CONSTITUTION IS AVAILABLE FOR ANY MEMBER TO REVIEW AND QUESTION. ALL FINANCIAL RECORDS FOR EACH MONTH'S ACTIVITY ARE PRESENTED TO THE MEMBERSHIP FOR THEIR APPROVAL AND REVIEW AT EACH MONTH'S UNION MEETING. |
| Software ID: | |
| Software Version: |