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.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2019
Open to Public
Inspection
Name of the organization
INTERNATIONAL ASSOCIATION OF HEAT & LOCA
 
Employer identification number

72-0184645
Return Reference Explanation
Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder EXPLANATION OF CLASSES OF MEMBERS OR SHAREHOLD THE UNION HALL IS MADE UP OF MEMBERS WHO'S PARTICIPATION IS DETERMINED BY PAYMENT OF REQUIRED WINDOWS DUES AND, WORKING DUES WHICH ARE DETERMINED UNDER THE TERMS OF A COLLECTIVELY BARGAINED AGREEMENT ENTERED INTO BY THEIR EMPLOYERS AND THE ASBESTOS WORKERS LOCAL 53 UNION HALL. THE UNION HALL IS GOVERNED BY OFFICERS CONSISTING OF ELECTED MEMBERS OF THE LOCAL.
Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body HOW MEMBERS OR SHAREHOLDERS ELECT GOV. BODY THE OFFICERS OPERATE THIS UNION HALL PURSUANT TO THE RULES AND REGULATIONS OF THE INTERNATIONAL ASSOCIATION OF HEAT AND FROST INSULATORS AND ASBESTOS WORKERS AND IN ACCORDANCE WITH DEPARTMENT OF LABOR RULES AND REGULATIONS. THE GOVERNING DOCUMENT IS THE INTERNATIONAL CONSTITUTION. IT IS THE DUTY OF THESE OFFICERS TO OVERSEE OPERATIONS OF THE HALL, SET POLICIES AND PROCEDURES FOR THE ADMINISTRATION OF THE UNION HALL.
Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders DECISIONS OF GOVERNING BODY APPROVAL BY MEMBER SPECIFIC EVENTS REQUIRE APPROVAL OF THE MEMBERSHIP ON A MONTHLY BASIS AT UNION MEETINGS. PAYMENT OF BILLS THE LOCAL UNION INCURRS MADE AND MAJOR PURCHASES TO BE MADE ALL MUST BE APPROVED BY THE MEMBERSHIP. OTHER ISSUES AUTHORIZED BY THE CONSTITUTION AND BY THE BYLAWS REQUIRE ACTION BY THE UNION MEMBERSHIP AS A WHOLE AND NOT BY THE ELECTED OFFICERS.
Form 990, Part VI, Line 11b: Form 990 Review Process THE OFFICERS RETAIN THE SERVICES OF AN INDEPENDENT PUBLIC ACCOUNTING FIRM TO PREPARE THE ANNUAL IRS FORM 990. THIS FIRM WILL PROVIDE A COPY OF THE COMPLETED FORM 990 TO THAT INDIVIDUAL APPOINTED BY THE OFFICERS TO OVERSEE THE PREPARATION OF ALL TAX FILINGS FOR THEIR REVIEW AND APPROVAL.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts EXPLANATION OF MONITORING AND ENFORCEMENT OF THE OFFICERS & MEMBERS MEET MONTHLY TO DISCUSS ALL FINANCIAL MATTERS OF THE LOCAL. THE WAGES OF THE EMPLOYEES ARE DISCUSSED ANNUALLY AND SET BY THE ELECTED OFFICERS AND APPROVED BY THE MEMBERSHIP.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE THE IRS FORMS 990 AND 1120 POL AND THE DOL FORM LM-2 ARE ALL PREPARED ANNUALLY BY THE INDEPENDENT CPA FIRM AND THE FORM 990 IS AVAILABLE TO THE GENERAL PUBLIC FOR INSPECTION UPON REQUEST.
SCHEDULE C, PART I-C, LINE 5 THE POLITICAL ORGANIZATIONS LISTED WITH NO FEDERAL ID NUMBER REPRESENT POLITICAL ORANIZATIONS THAT USED SOCIAL SECURITY NUMBERS INSTEAD. PURSUANT TO IRS INSTRUCTIONS, SOCIAL SECURITY NUMBERS ARE NOT ALLOWED ON THIS PUBLICLY AVAILABLE DOCUMENT.
SCHEDULE R ASBESTOS WORKERS LOCAL 53 IS THE SPONSORING ORGANIZATION FOR INSULATORS LOCAL 53 PENSION FUND. INSULATORS LOCAL 53 PENSION FUND OWNS THE BUILDING THAT ASBESTOS WORKERS LOCAL 53 RENTS FROM. THE RENTAL EXPENSE IS DISCLOSED IN PART V OF THIS SCHEDULE R. SEE SCHEDULE O FOR ADDITIONAL EXPLANATIONS. ANDREW N. O'BRIEN, AN OFFICER OF THIS ORGANIZATION, IS A TRUSTEE OF INSULATORS LOCAL 53 PENSION FUND. THE RENTAL TRANSACTIONS BETWEEN THIS ENTITY AND INSULATORS LOCAL 53 PENSION FUND ARE DISCLOSED ON SCHEDULE R. THE EXCEPTION REQUIREMENTS OF SCHEDULE L FOR NONREPORTING HAVE BEEN MET. OUT OF AN ABUNDANCE OF CAUTION, WE ARE DISCLOSING THAT INFORMATION HERE ON SCHEDULE O FOR FULL DISCLOSURE.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2019


Additional Data


Software ID: 19009923
Software Version: 2019v5.0