Laborers Union Local 304

“The local has seven membership categories, all of which are eligible to vote: the membership categories consist of: apprentices, regular laborers, fence tenders, landscapers, rock sand gravel, patent construction, and retired members.”

“Members in good standing have the right to nominate and elect governing body members and officers. Members in good standing must not be more than 2 months in arrears in the payment of dues.”

“Salary increases in excess of the percentage increase in the national consumer price index and all other significant decisions with the exception of the hiring or firing of field representatives and organizers require membership approval.”

“The form 990 is reviewed by the secretary-treasurer and bookkeeper for completeness and accuracy prior to filing of the form.”

“The organization does not have a separate conflict of interest policy. The policy is part of best practices that is part of the constitution by which the organization is monitored. More specifically, the written conflict of interest policy is included in the code of best practices that is part of the constitution by which the organization is governed. Any member or employee of the organization can contact the liuna (an affiliated organization also governed by the constitution) with any complaint arising under the constitution, the code of best practices, or any other disciplinary rule, regulation, practice, or procedure adopted by the liuna general executive board.”

“The salary and related compensation to be paid to all officers is approved by the membership prior to the nomination of officers. In determining the appropriate rate of compensation, the executive board considers the percentage change in the national consumer price index, regional cost of living variances, and rates of compensation paid by similar sized local unions in the same geographic area.”

“The local will make its governing documents, conflict of interest policy and financial statements available to the members upon request.”

“The local uses the modified cash basis of accounting, which has not changed. The 2017 form 990 indicated that the cash basis of accounting was used. The 2018 form 990 was updated to reflect that the modified cash basis of accounting is used.”

“The governing board assumes the responsibility of the audit of its financial statements and selection of an independent auditor. This process has not changed.”