| Return Reference | Explanation |
|---|---|
| Unrelated business income explanation Part V line 3b | Union members elect Board Members and ratify CBA. |
| Officer directors etc family relationship Part VI line 2 | Union members elect Board Members and ratify CBA. |
| Members or stockholder classes and rights Part VI line 6 | All salaries are set in bylaws. |
| Member election for additional members Part VI line 7a | The union members elect the executive board every three years. |
| Governing body decisions Part VI line 7b | Union members approve increases in dues and ratify Collective Bargaining Agreeement. |
| Form 990 governing body review Part VI line 11 | Form 990 and related financial data are reviewed by board at regular meetings. |
| CEO executive director top management comp Part VI line 15a | Salary information is available to all members. Elections for members are held every three years. |
| Other officer or key employee compensation Part VI line 15b | CFER Union wages were determined utilizing U.S. Dept of Labor standards for board member salaries. |
| Governing documents etc available to public Part VI line 19 | Governing documents and bylaws are available online. Also, every new union member receives a packet containing copies of all governing documents. Members can call and request documents and other information from board at any time. |
| Balance Sheet Part X | Cumumlative Adjustment reflects actual balance after corrections of accounting errors related to accounts receivable and cash versus accrual reporting. |
| General explanation attachment | Pt VI, Line 12c CFER Union board discusses and reviews policy and possible conflicts periodically. pt VI, Line 15b Executive board discussions governed by limits set in bylaws & financial budget |
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