TY 2016 Form 990 Schedule O

efile Public Visual Render ObjectId: 201810459349301636 - Submission: 2018-02-14 TIN: 56-0519634

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

International Longshoremens Association 1426 Local

Employer identification number

56-0519634

Return Reference	Explanation
Form 990, Part VI, Section A, Line 6	Members of the Organization are dues paying members in good standing at Local Union 1426. Members is good standing are members that are current with their annual membership dues.
Form 990, Part VI, Section A, Line 7a	All active members in good standing, which are members that are current with their annual membership dues and are not retired, are eligible to vote for the governing body/executive board. The governing body/executive board holds 3-year term positions.
Form 990, Part VI, Section A, Line 7b	All major decisions are normally approved by the membership. Any decisions by the governing body, which is the executive board, must be approved by the active voting membership of Local Union 1426 before the decisions are executed, unless the decisions do not require membership approval as determined by the constitution and bylaws of Local Union1426.
Form 990, Part VI, Section B, Line 11b	A CPA who is not independent, prepares the Form 990, discusses and summarizes the information required for the Form 990 with the Financial Secretary/Treasurer and the President. The CPA discusses any significant or major items requiring disclosure with the President and governing body during the process of the preparing the Form LM-2 and Form 990. The President and/or Financial Secretary/Treasurer discusses relevant Form 990 information with the governing body and/or membership as needed or requested. The President may request the CPA to address the membership regarding any Form 990 information that may require clarification.
Form 990, Part VI, Section B, Line 12c	All transactions, especially those that would give rise to conflicts of interest, are reviewed by the governing board and/or membership before the transactions are consummated. The governing board is aware that conflicts of interest are not in compliance with ERISA/Department of Labor laws.
Form 990, Part VI, Section C, Line 19	The Organization has the governing documents available on its website. The conflicts of interest policy is included in the by-laws of the Organization. Members are aware of the availability of documents and financial statements by notice at union meetings, conferences, and through general knowledge of Local 1426's constitution and by-laws.

Return Reference

Explanation

Form 990, Part VI, Section A, Line 6

Members of the Organization are dues paying members in good standing at Local Union 1426. Members is good standing are members that are current with their annual membership dues.

Form 990, Part VI, Section A, Line 7a

All active members in good standing, which are members that are current with their annual membership dues and are not retired, are eligible to vote for the governing body/executive board. The governing body/executive board holds 3-year term positions.

Form 990, Part VI, Section A, Line 7b

All major decisions are normally approved by the membership. Any decisions by the governing body, which is the executive board, must be approved by the active voting membership of Local Union 1426 before the decisions are executed, unless the decisions do not require membership approval as determined by the constitution and bylaws of Local Union1426.

Form 990, Part VI, Section B, Line 11b

A CPA who is not independent, prepares the Form 990, discusses and summarizes the information required for the Form 990 with the Financial Secretary/Treasurer and the President. The CPA discusses any significant or major items requiring disclosure with the President and governing body during the process of the preparing the Form LM-2 and Form 990. The President and/or Financial Secretary/Treasurer discusses relevant Form 990 information with the governing body and/or membership as needed or requested. The President may request the CPA to address the membership regarding any Form 990 information that may require clarification.

Form 990, Part VI, Section B, Line 12c

All transactions, especially those that would give rise to conflicts of interest, are reviewed by the governing board and/or membership before the transactions are consummated. The governing board is aware that conflicts of interest are not in compliance with ERISA/Department of Labor laws.

Form 990, Part VI, Section C, Line 19

The Organization has the governing documents available on its website. The conflicts of interest policy is included in the by-laws of the Organization. Members are aware of the availability of documents and financial statements by notice at union meetings, conferences, and through general knowledge of Local 1426's constitution and by-laws.

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

Software ID:	16000425
Software Version:	v1.00