United Steelworkers Intl Group Return

“Business relationship: all individuals listed in part vii, section a. Each individual listed above as having a business relationship is employed by united steel, paper and forestry, rubber, manufacturing, energy, allied industrial and service workers international union for which they also serve as either an officer, director or highly compensated employee.”

“Active members pay full dues. They have the right to vote. Associate members do not meet the requirement for full membership. They are not employed in a bargaining unit represented by the union. Associate members are entitled to vote within the associate member organization. Associate members do not pay full regular dues.”

“Active members in good standing may vote in local and international elections.”

“Constitutional amendments may be made by a majority vote of the delegates at the international convention.”

“The international executive board does not authorize committees to act on its behalf, therefore, no minutes are necessary.”

“The completed form 990 was reviewed by financial management. Upon completion of the review, copies of the return were provided to the international executive board and discussed at a meeting before filing with the internal revenue service.”

“The union does not routinely make such documents available to the public.”

“All salaries reported in part vii are paid by united steel, paper and forestry, rubber, manufacturing, energy, allied industrial and service workers international union, a related organization, pursuant to article iv, section 21 of the usw constitution. The constitution, as approved by usw establishes the base compensation of its officers and requires that annual increases are tied to increases received by its members. Member's annual increases are the subject of negotiations between the unrelated employers and the union. The negotiations with unrelated third parties ensure that the compensation is determined and approved pursuant to an independent process utilizing comparables and documented in the negotiated contracts thereby satisfying the intermediate sanctions safe harbor.”