TY 2020 Form 990 Schedule O

efile Public Visual Render ObjectId: 202133149349301908 - Submission: 2021-11-10 TIN: 35-0198600

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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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2020

Open to Public
Inspection

Name of the organization

INTERNATIONAL UNION OF PAINTERS AND
ALLIED TRADES

Employer identification number

35-0198600

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 2	OFFICER JAMES A. WILLIAMS, JR. AND KEY EMPLOYYE, DANIEL R. WILLIAMS, HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 6	THE INTERNATIONAL UNION OF PAINTERS AND ALLIED TRADES (IUPAT) IS A MEMBERSHIP ORGANIZATION. MEMBERSHIP TO IUPAT AND THE RIGHTS AND BENEFITS OF MEMBERSHIP ARE DISCUSSED IN SECTIONS 85 THROUGH 117 OF IUPAT'S CONSTITUTION WHICH CAN BE VIEWED ON ITS WEB-SITE WWW.IUPAT.ORG.
FORM 990, PART VI, SECTION A, LINE 7A	NOMINATIONS AND ELECTIONS OF OFFICERS OF THE INTERNATIONAL UNION OF PAINTERS AND ALLIED TRADES (IUPAT) ARE DISCUSSED IN SECTIONS 149 THROUGH 152 OF IUPAT'S CONSTITUTION WHICH CAN BE VIEWED ON ITS WEB-SITE WWW.IUPAT.ORG.
FORM 990, PART VI, SECTION B, LINE 11B	THE INTERNATIONAL UNION OF PAINTERS AND ALLIED TRADES (IUPAT) FORM 990 IS PREPARED BY ITS INDEPENDENT PUBLIC ACCOUNTANT WHO THEN FORWARDS THE RETURN TO IUPAT'S GENERAL SECRETARY-TREASURER, WHO REVIEWS AND AUTHORIZES FOR FILING. THE GOVERNING BODY IS PROVIDED AN ELECTRONIC COPY OF FORM 990 PRIOR TO FILING.
FORM 990, PART VI, SECTION C, LINE 19	THE INTERNATIONAL UNION OF PAINTERS AND ALLIED TRADES (IUPAT) MAKES ITS GOVERNING DOCUMENT (CONSTITUTION) AVAILABLE TO THE PUBLIC ON ITS WEB-SITE WWW.IUPAT.ORG. IUPAT'S FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9:	GAIN ON FOREIGN CURRENCY TRANSLATION -352,542.
FORM 990, PART XII LINE 2B:	THE INTERNATIONAL UNION OF PAINTERS AND ALLIED TRADES FINANICAL STATEMENTS ARE AUDITED AS PART OF A CONSOLIDATED FINANCIAL STATEMENT WHICH INCLUDE POLITICAL ACTION TOGETHER FUNDS, FINISHING TRADES DISASTER RELIEF FUND, BUILDING CORP AND JOB CORPS.
FORM 990, PART I, LINE 4 AND PART VI, LINE 1B:	AS STATED IN SECTION 24 OF THE GENERAL CONSTITUTION, THE MEMBERSHIP OF IUPAT ELECTS THE GOVERNING BODY EVERY 5 YEARS AT ITS GENERAL CONVENTION. THE LAST GENERAL CONVENTION WAS HELD IN AUGUST 2019.
FORM 990, PART V, LINE 1A:	IUPAT ISSUED 37 FORMS 1099, IUPAT BUILDING CORP LLC, EIN: 20-1975167, ISSUED 6 FORMS 1099 AND JOB CORPS, EIN: 52-0886811, ISSUED 1 FORM 1099.
FORM 990, PART VI, LINE 10A:	IUPAT HAS 32 DISTRICT COUNCILS AND APPROXIMATELY 322 LOCAL UNIONS THROUGHOUT THE UNITED STATES AND CANADA. ALL DISTRICT COUNCILS AND LOCAL UNIONS ARE GOVERNED BY IUPAT'S GENERAL CONSTITUTION AND THE LAWS STATED THEREIN.
FORM 990, PART VI, LINE 15:	THE SALARIES OF THE GENERAL PRESIDENT, GENERAL VICE PRESIDENTS AND GENERAL SECRETARY TREASURER ARE GOVERNED BY SECTIONS 48, 50, 53 AND 61 RESPECTIVELY OF THE GENERAL CONSTITUION.
FORM 990, SCHEDULE J, LINE 2:	THE DISCRETIONARY SPENDING ACCOUNTS OF THE GENERAL PRESIDENT, $10,000, AND GENERAL SECRETARY-TREASURER, $3,000, DO NOT REQUIRE SUBSTANTIATION. THE OFFICE ALLOWANCES, $4,000 EACH, FOR FIVE GENERAL VICE-PRESIDENTS DO NOT REQUIRE SUBSTANTIATION. ALL OTHER ITEMS LISTED ON LINE 1A OF SCHEDULE J REQUIRE SUBSTANTIATION FOR REIMBURSEMENT.

Return Reference

Explanation

FORM 990, PART VI, SECTION A, LINE 2

OFFICER JAMES A. WILLIAMS, JR. AND KEY EMPLOYYE, DANIEL R. WILLIAMS, HAVE A FAMILY RELATIONSHIP.

FORM 990, PART VI, SECTION A, LINE 6

THE INTERNATIONAL UNION OF PAINTERS AND ALLIED TRADES (IUPAT) IS A MEMBERSHIP ORGANIZATION. MEMBERSHIP TO IUPAT AND THE RIGHTS AND BENEFITS OF MEMBERSHIP ARE DISCUSSED IN SECTIONS 85 THROUGH 117 OF IUPAT'S CONSTITUTION WHICH CAN BE VIEWED ON ITS WEB-SITE WWW.IUPAT.ORG.

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

NOMINATIONS AND ELECTIONS OF OFFICERS OF THE INTERNATIONAL UNION OF PAINTERS AND ALLIED TRADES (IUPAT) ARE DISCUSSED IN SECTIONS 149 THROUGH 152 OF IUPAT'S CONSTITUTION WHICH CAN BE VIEWED ON ITS WEB-SITE WWW.IUPAT.ORG.

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

THE INTERNATIONAL UNION OF PAINTERS AND ALLIED TRADES (IUPAT) FORM 990 IS PREPARED BY ITS INDEPENDENT PUBLIC ACCOUNTANT WHO THEN FORWARDS THE RETURN TO IUPAT'S GENERAL SECRETARY-TREASURER, WHO REVIEWS AND AUTHORIZES FOR FILING. THE GOVERNING BODY IS PROVIDED AN ELECTRONIC COPY OF FORM 990 PRIOR TO FILING.

FORM 990, PART VI, SECTION C, LINE 19

THE INTERNATIONAL UNION OF PAINTERS AND ALLIED TRADES (IUPAT) MAKES ITS GOVERNING DOCUMENT (CONSTITUTION) AVAILABLE TO THE PUBLIC ON ITS WEB-SITE WWW.IUPAT.ORG. IUPAT'S FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.

FORM 990, PART XI, LINE 9:

GAIN ON FOREIGN CURRENCY TRANSLATION -352,542.

FORM 990, PART XII LINE 2B:

THE INTERNATIONAL UNION OF PAINTERS AND ALLIED TRADES FINANICAL STATEMENTS ARE AUDITED AS PART OF A CONSOLIDATED FINANCIAL STATEMENT WHICH INCLUDE POLITICAL ACTION TOGETHER FUNDS, FINISHING TRADES DISASTER RELIEF FUND, BUILDING CORP AND JOB CORPS.

FORM 990, PART I, LINE 4 AND PART VI, LINE 1B:

AS STATED IN SECTION 24 OF THE GENERAL CONSTITUTION, THE MEMBERSHIP OF IUPAT ELECTS THE GOVERNING BODY EVERY 5 YEARS AT ITS GENERAL CONVENTION. THE LAST GENERAL CONVENTION WAS HELD IN AUGUST 2019.

FORM 990, PART V, LINE 1A:

IUPAT ISSUED 37 FORMS 1099, IUPAT BUILDING CORP LLC, EIN: 20-1975167, ISSUED 6 FORMS 1099 AND JOB CORPS, EIN: 52-0886811, ISSUED 1 FORM 1099.

FORM 990, PART VI, LINE 10A:

IUPAT HAS 32 DISTRICT COUNCILS AND APPROXIMATELY 322 LOCAL UNIONS THROUGHOUT THE UNITED STATES AND CANADA. ALL DISTRICT COUNCILS AND LOCAL UNIONS ARE GOVERNED BY IUPAT'S GENERAL CONSTITUTION AND THE LAWS STATED THEREIN.

FORM 990, PART VI, LINE 15:

THE SALARIES OF THE GENERAL PRESIDENT, GENERAL VICE PRESIDENTS AND GENERAL SECRETARY TREASURER ARE GOVERNED BY SECTIONS 48, 50, 53 AND 61 RESPECTIVELY OF THE GENERAL CONSTITUION.

FORM 990, SCHEDULE J, LINE 2:

THE DISCRETIONARY SPENDING ACCOUNTS OF THE GENERAL PRESIDENT, $10,000, AND GENERAL SECRETARY-TREASURER, $3,000, DO NOT REQUIRE SUBSTANTIATION. THE OFFICE ALLOWANCES, $4,000 EACH, FOR FIVE GENERAL VICE-PRESIDENTS DO NOT REQUIRE SUBSTANTIATION. ALL OTHER ITEMS LISTED ON LINE 1A OF SCHEDULE J REQUIRE SUBSTANTIATION FOR REIMBURSEMENT.

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

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2020

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