TY 2016 Form 990 Schedule O

efile Public Visual Render ObjectId: 201701319349301040 - Submission: 2017-05-11 TIN: 52-0913725

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2016

Open to Public
Inspection

Name of the organization

AMERICAN POSTAL WORKERS UNION
AFL-CIO

Employer identification number

52-0913725

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	THE CATEGORIES OF MEMBERSHIP WITH VOTING ELIGILITY ARE: ACTIVE POSTAL, PRIVATE SECTOR, FULL DUES CASH PAY AND $24 RETIREE.
FORM 990, PART VI, SECTION A, LINE 7A	MEMBERS IN GOOD STANDING OTHER THAN HONORARY STATUS MEMBERS ARE ENTITLED THE RIGHT TO VOTE.
FORM 990, PART VI, SECTION A, LINE 7B	THE DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE DELEGATES AND REPRESENTATIVES OF THE MEMBERS THROUGH MAJORITY VOTE DURING THE NATIONAL CONVENTIONS.
FORM 990, PART VI, SECTION B, LINE 11B	UPON RECEIPT OF FORM 990 FROM THE INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT, THE PRESIDENT, EXECUTIVE VICE PRESIDENT AND THE SECRETARY-TREASURER REVIEW THE RETURN BEFORE FILING THE FORM 990 FOR PROCESSING.
FORM 990, PART VI, SECTION C, LINE 18	FORM 990 IS AVAILABLE UPON REQUEST AND ALSO FOUND IN THE NON-FOR-PROFIT SEARCH AT FOUNDATION CENTER AND GUIDESTAR.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS ARE PUBLICLY AVAILABLE ON THE DEPARTMENT OF LABOR WEBSITE. THE ORGANIZATION PROVIDES THE FINANCIAL STATEMENTS TO MEMBERS UPON REQUEST. THE ORGANIZATION DOES NOT HAVE A CONFLICT OF INTEREST POLICY.
FORM 990, PART IX, LINE 24E	GENERAL UNION EXPENSES 1,321,242. COMMUNICATIONS 1,227,078. SAVE OUR SERVICE 984,041. SETTLEMENTS 763,917. CONTRACT NEGOTIATIONS 635,607. OTHER ADMIN EXPENSES 211,236. MISCELLANEOUS EXPENSES 194,437. DUES & SUBSCRIPTIONS 151,711. NON-POSTAL ORGANIZING 3,618.
FORM 990, PART IX, LINE 24B: AFFILIATIONS & ASSISTANCE EXPENSES	THE APWU PARTICIPATES WITH SOME OF ITS AFFILIATED LOCAL UNION ON A NUMBER OF PROGRAMS RELATED TO THE EXEMPT FUNCTION. THESE PROGRAMS INCLUDE ORGANIZING PROGRAMS TO INCREASE MEMBERSHIP, UTILIZATION OF LOCAL UNION STAFF ON VARIOUS ASSIGNMENTS AND OTHER COORDINATED EFFORTS. THESE AMOUNTS ARE REFLECTED AS AFFILIATED AND ASSISTANCE EXPENSE.
FORM 990, PART XII, LINE 2A:	THE FINANCIAL STATEMENTS ARE PRESENTED USING THE MODIFIED CASH BASIS OF ACCOUNTING. THIS HAS NOT CHANGED FROM THE PRIOR YEAR.
FORM 990, PART XII, LINE 2C:	THE PROCESS HAS NOT BEEN CHANGED FROM PRIOR YEAR.

Return Reference

Explanation

FORM 990, PART VI, SECTION A, LINE 6

THE CATEGORIES OF MEMBERSHIP WITH VOTING ELIGILITY ARE: ACTIVE POSTAL, PRIVATE SECTOR, FULL DUES CASH PAY AND $24 RETIREE.

FORM 990, PART VI, SECTION A, LINE 7A

MEMBERS IN GOOD STANDING OTHER THAN HONORARY STATUS MEMBERS ARE ENTITLED THE RIGHT TO VOTE.

FORM 990, PART VI, SECTION A, LINE 7B

THE DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE DELEGATES AND REPRESENTATIVES OF THE MEMBERS THROUGH MAJORITY VOTE DURING THE NATIONAL CONVENTIONS.

FORM 990, PART VI, SECTION B, LINE 11B

UPON RECEIPT OF FORM 990 FROM THE INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT, THE PRESIDENT, EXECUTIVE VICE PRESIDENT AND THE SECRETARY-TREASURER REVIEW THE RETURN BEFORE FILING THE FORM 990 FOR PROCESSING.

FORM 990, PART VI, SECTION C, LINE 18

FORM 990 IS AVAILABLE UPON REQUEST AND ALSO FOUND IN THE NON-FOR-PROFIT SEARCH AT FOUNDATION CENTER AND GUIDESTAR.

FORM 990, PART VI, SECTION C, LINE 19

THE ORGANIZATION'S GOVERNING DOCUMENTS ARE PUBLICLY AVAILABLE ON THE DEPARTMENT OF LABOR WEBSITE. THE ORGANIZATION PROVIDES THE FINANCIAL STATEMENTS TO MEMBERS UPON REQUEST. THE ORGANIZATION DOES NOT HAVE A CONFLICT OF INTEREST POLICY.

FORM 990, PART IX, LINE 24E

GENERAL UNION EXPENSES 1,321,242. COMMUNICATIONS 1,227,078. SAVE OUR SERVICE 984,041. SETTLEMENTS 763,917. CONTRACT NEGOTIATIONS 635,607. OTHER ADMIN EXPENSES 211,236. MISCELLANEOUS EXPENSES 194,437. DUES & SUBSCRIPTIONS 151,711. NON-POSTAL ORGANIZING 3,618.

FORM 990, PART IX, LINE 24B: AFFILIATIONS & ASSISTANCE EXPENSES

THE APWU PARTICIPATES WITH SOME OF ITS AFFILIATED LOCAL UNION ON A NUMBER OF PROGRAMS RELATED TO THE EXEMPT FUNCTION. THESE PROGRAMS INCLUDE ORGANIZING PROGRAMS TO INCREASE MEMBERSHIP, UTILIZATION OF LOCAL UNION STAFF ON VARIOUS ASSIGNMENTS AND OTHER COORDINATED EFFORTS. THESE AMOUNTS ARE REFLECTED AS AFFILIATED AND ASSISTANCE EXPENSE.

FORM 990, PART XII, LINE 2A:

THE FINANCIAL STATEMENTS ARE PRESENTED USING THE MODIFIED CASH BASIS OF ACCOUNTING. THIS HAS NOT CHANGED FROM THE PRIOR YEAR.

FORM 990, PART XII, LINE 2C:

THE PROCESS HAS NOT BEEN CHANGED FROM PRIOR YEAR.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2016

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