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ObjectId: 201811529349300411 - Submission: 2018-06-01
TIN: 52-0913725
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to
www.irs.gov/Form990
for the latest information.
OMB No. 1545-0047
20
17
Open to Public Inspection
Name of the organization
AMERICAN POSTAL WORKERS UNION
AFL-CIO
Employer identification number
52-0913725
Part I
Identification of Disregarded Entities
Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controlling
entity
(1)
APWU FLORIDA LLC
1300 L ST NW
WASHINGTON
,
DC
20005
HOLD TITLE TO PROPERTY
DC
AMERICAN POSTAL WORKERS UNION AFL-CIO
(2)
APWU NEW YORK LLC
1300 L ST NW
WASHINGTON
,
DC
20005
HOLD TITLE TO PROPERTY
DC
AMERICAN POSTAL WORKERS UNION AFL-CIO
(3)
APWU NEW JERSEY LLC
1300 L ST NW
WASHINGTON
,
DC
20005
HOLD TITLE TO PROPERTY
DC
AMERICAN POSTAL WORKERS UNION AFL-CIO
(4)
APWU TRAVEL AND PLANNING LLC
1300 L ST NW
WASHINGTON
,
DC
20005
TRAVEL SERVICES
DC
AMERICAN POSTAL WORKERS UNION AFL-CIO
Part II
Identification of Related Tax-Exempt Organizations
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Section 512(b)(13) controlled entity?
Yes
No
(1)
HALLBECK SCHOLARSHIP FUND
1300 L STREET NW
WASHINGTON
,
DC
20005
23-7058046
SCHOLARSHIP BENEFITS FOR THE CHILDREN OF POSTAL CLERKS
DC
501(C)(3)
LINE 12C, III-FI
No
(2)
APWU HOLDING CORPORATION
1300 L STREET NW
WASHINGTON
,
DC
20005
52-1975237
OWNS THE APWU HEADQUARTERS BUILDING
DC
501(C)(2)
No
(3)
APWU COMMITTEE ON POLITICAL ACTION
1300 L STREET NW
WASHINGTON
,
DC
20005
52-1130171
SEPARATE SEGREGATED FUND
DC
527
No
(4)
APWU HEALTH PLAN
799 CROMWELL PARK DRIVE
GLEN BURNIE
,
MD
21061
52-0940594
HEALTH PLAN TO ALL MEMBERS, RETIREES AND ELIGIBLE DEPENDENTS
DC
501(C)(9)
No
(5)
APWU TEXAS HOLDING CORPORATION
1300 L STREET NW
WASHINGTON
,
DC
20005
51-0624578
TO HOLD PROPERTY FOR APWU
DC
501(C)(2)
No
(6)
APWU OFFICERS QUALIFIED RETIREMENT PLAN
1300 L STREET NW
WASHINGTON
,
DC
20005
52-6130923
DEFINED BENEFIT PLAN
DC
401(B)
No
(7)
APWU EMPLOYEES' RETIREMENT PLAN
1300 L STREET NW
WASHINGTON
,
DC
20005
52-6100773
DEFINED BENEFIT PLAN
DC
401(B)
No
(8)
APWU EMPLOYEES' RETIREMENT 401K PLAN
1300 L STREET NW
WASHINGTON
,
DC
20005
52-0913725
DEFINED CONTRIBUTION PLAN
DC
401(K)
No
(9)
APWU CWA GUILD 401K PLAN
1300 L STREET NW
WASHINGTON
,
DC
20005
52-0913725
DEFINED CONTRIBUTION PLAN
DC
401(K)
No
(10)
APWU SEPARATE SEGREGATED ACCOUNT
1300 L STREET NW
WASHINGTON
,
DC
20005
35-2456340
SEPARATE SEGREGATED FUND
DC
527
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2017
Page 2
Schedule R (Form 990) 2017
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
Schedule R (Form 990) 2017
Page 3
Schedule R (Form 990) 2017
Page
3
Part V
Transactions With Related Organizations
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note.
Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1
During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a
Receipt of
(i)
interest,
(ii)
annuities,
(iii)
royalties, or
(iv)
rent from a controlled entity
.....................
1a
No
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
No
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
No
d
Loans or loan guarantees to or for related organization(s)
............................
1d
No
e
Loans or loan guarantees by related organization(s)
............................
1e
No
f
Dividends from related organization(s)
............................
1f
No
g
Sale of assets to related organization(s)
............................
1g
No
h
Purchase of assets from related organization(s)
............................
1h
No
i
Exchange of assets with related organization(s)
............................
1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
.......................
1j
Yes
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
No
l
Performance of services or membership or fundraising solicitations for related organization(s)
.....................
1l
No
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
No
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
No
o
Sharing of paid employees with related organization(s)
............................
1o
No
p
Reimbursement paid to related organization(s) for expenses
............................
1p
No
q
Reimbursement paid by related organization(s) for expenses
............................
1q
Yes
r
Other transfer of cash or property to related organization(s)
............................
1r
Yes
s
Other transfer of cash or property from related organization(s)
............................
1s
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1)
APWU HOLDING CORPORATION
J
1,864,213
(2)
APWU HEALTH PLAN
Q
11,843,138
(3)
APWU COMMITTEE OF POLITICAL ACTION
R
729,612
Schedule R (Form 990) 2017
Page 4
Schedule R (Form 990) 2017
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership
Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)
(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income
(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2017
Page 5
Schedule R (Form 990) 2017
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference
Explanation
Schedule R (Form 990) 2017
Additional Data
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