| Form 990, Part III, Line 3 |
The Association changed its fiscal year end, effective 08/31/2020, to comport with the fiscal year end of its state labor organization and to align with the academic calendar negotiated with the employer, Oakland Community College. The appropriate short period return was filed for the stub period year ended 08/31/2020. The IRS sent notices questioning the new year end, and would not allow e-filing of the return or for 08/30/21. After many letters and responses to notices, the year end was sorted out. Thereafter, a full year return was timely filed in the required e-file format for the year ended 08/31/2021. Unfortunately, the IRS once again is not permitting the proper e-filing of this current return for the fiscal year end 08/31/2022 unless the box "initial return" is checked. This return is being filed with the box checked but a follow up letter and paper copy of this return will also be sent to the IRS via US post in the hopes that the IRS will get their records straight to accurately reflect the proper 08/31 year end of this organization. |
| Form 990, Part VI, Section A, Line 6 |
The Association consists of 230 voting faculty union members. |
| Form 990, Part VI, Section A, Line 7a |
According to the Association's Articles and Bylaws, the faculty membership body consists elects a 16 member representative council to carry out the Association's collective bargaining and day to day general business functions. One vote per member is permitted per elected seat. |
| Form 990, Part VI, Section A, Line 7b |
The membership as a whole reserves the right of collective bargaining master labor agreement ratification. |
| Form 990, Part VI, Section B, Line 11b |
Budgets and financial reports are reviewed and discussed at open council meetings monthly and are subject to approval by the 16 member elected council. The draft of the annual tax Form 990 is reviewed and approved in a similar manner prior to filing. |
| Form 990, Part VI, Section B, Line 12c |
The 16 member council discusses at open meetings and votes to pre-approve all expenditures. |
| Form 990, Part VI, Section B, Line 15 |
Provisions within the collectively bargained Faculty Master Labor Agreement provide for release time from teaching duties for elected union council leadership duties. During the annual budget process, the 16 member council votes to authorize the appropriate allocation of the permissible release time amongst the council management positions prior to election. |
| Form 990, Part VI, Section C, Line 18 |
The Association routinely makes the governing documents, tax returns, investment policies, budgets, financial statements and meeting minutes available electronically, presentations at open council meetings and available to those who request to view the same in-person. Meeting minutes and bargaining reports are emailed directly to each faculty member. |
| Form 990, Part VI, Section C, Line 19 |
The Association makes the governing documents, conflict of interest policies, financial statements, tax returns and budgets available to those who request viewing the same in-person. |
Attach to Form 990 or 990-EZ.