2024-09-16T15:12:56-05:00 2023-10-31 751731130 DANNY G ADDISON CPA 210 SE 2ND AVE MINERAL WELLS TX 76067 990 2022-11-01 750850331 OFFICE & PROFESSIONAL EMPLOYEES INTERNATIONAL UNION-LOCAL 277 OFFI 8172464981 641 N CHERRY LN FORT WORTH TX 76108 N LINDA GONZALEZ SEC/TREAS & ASS'T BUS REP 8172464981 2024-09-16 1 0 DANNY G ADDISON P01392214 8173122669 2024-09-16 X 2022 2024-08-08 14:25:15Z TYLER TURNER 641 N CHERRY LN FORT WORTH TX 76108 4128222 0 0940 X OPEIU277.ORG X 1952 TX REPRESENTING OFFICE AND PROFESSIONAL WORKERS OF VARIOUS EMPLOYERS/COMPANIES, INCLUDING ARBITRATION OF WORKERS' GRIEVANCES AND NEGOTIATION OF CONTRACTS ON BEHALF OF WORKERS. 8 5 42 0 0 0 0 0 3744765 4110098 1211 11243 14254 6881 3760230 4128222 12875 22599 284420 8954 1213507 1293473 0 0 0 2183830 2668373 3694632 3993399 65598 134823 4851733 5043453 163496 192225 4688237 4851228 X TO ORGANIZE ALL UNORGANIZED OFFICE, PROFESSIONAL, AND CLERICAL WORKERS; TO SECURE TERMS AND CONDITIONS OF EMPLOYMENT FOR ITS WORKERS CONSONANT WITH IDEALS OF FAIR WAGES; TO PROMOTE AND ENCOURAGE HARMONIOUS RELATIONS BETWEEN OURSELVES AND OUR EMPLOYERS/COMPANIES; TO RENDER ALL POSSIBLE ASSISTANCE TO OUR BROTHERS AND SISTERS IN THE AMERICAN FEDERATION OF LABOR AND CONGRESS OF INDUSTRIAL ORGANIZATIONS AND THE CANADIAN LABOUR CONGRESS; AND TO HAVE, IN GENERAL, THE SAME AIMS AND PURPOSES OF THE INTERNATIONAL UNION AS PROVIDED FOR IN ITS CONSTITUTION IN THE INTEREST OF ALL OFFICE, PROFESSIONAL, AND CLERICAL WORKERS. 0 0 AT THE END OF THE FISCAL YEAR ENDED OCTOBER 31, 2023, OPEIU-LOCAL 277 REPRESENTED IN EXCESS OF 10,000 UNION MEMBERS IN CONTRACT NEGOTIATIONS ON BEHALF OF WORKERS WITH MANAGEMENT OF THEIR RESPECTIVE WORKERS' EMPLOYER/COMPANY. ALL EXPENDITURES BY OPEIU-LOCAL 277 ARE FOR PROGRAM SERVICES AND ANY OTHER EXPENDITURES RELATED TO THEIR EXEMPT PURPOSE. SETTLEMENT OF GRIEVANCES OF WORKERS WITH MANAGEMENT OF THEIR RESPECTIVE EMPLOYER/COMPANY FOR IN EXCESS OF 10,000 MEMBERS. ALL EXPENDITURES BY OPEIU-LOCAL 277 ARE FOR PROGRAM SERVICES AND ANY OTHER EXPENDITURES RELATED TO THEIR EXEMPT PURPOSE. COORDINATE AND PARTICIPATE IN ARBITRATION PROCEEDINGS FOR GRIEVANCES AND DISPUTES FOR IN EXCESS OF 10,000 MEMBERS WITH MANAGEMENT OF THEIR RESPECTIVE EMPLOYER/COMPANY. ALL EXPENDITURES BY OPEIU-LOCAL 277 ARE FOR PROGRAM SERVICES AND ANY OTHER EXPENDITURES RELATED TO THEIR EXEMPT PURPOSE. 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 1 0 0 1 10 0 1 42 1 0 0 0 0 0 0 0 0 0 0 0 X 8 5 1 0 0 0 1 1 1 1 1 1 0 0 0 0 1 1 1 0 X LINDA GONZALEZ SECRETARYTREASURER 8172464981 641 N CHERRY LN FORT WORTH TX 76108 X DIANE GONZALEZ TRUSTEE 6.00 X 4039 0 0 DEBRA JOHNSON TRUSTEE 6.00 X 4201 0 0 KIMBERLY K WHITEMAN MEMBER AT LARGE/BUS. REP 6.00 X 899 0 0 TONIA STONUM TRUSTEE 6.00 X 2813 0 0 TYLER L TURNER PRESIDENT & BUS. MGR. . 40.00 X 145320 0 91016 NORMA L GONZALEZ SEC./TREAS & ASST. BUS. RE 40.00 X 162343 0 84033 DEAUNDRA CEPHUS VICE PRESIDENT 6.00 X 3373 0 0 CRYSTAL D GENTRY RECORDING SECRETARY & BUS. 40.00 X 89486 0 45744 412474 0 220793 2 0 1 0 0 DUES & INITIATION FEE 900099 4110098 4110098 4110098 11243 11243 REFUNDS/REIMBURSEMENTS 900099 6881 6881 6881 4128222 4128222 0 0 X 22599 8954 554680 243904 192919 241158 60812 38535 27620 52759 97209 15875 55682 7789 27458 2153574 16731 CAPITAL OUTLAY-ADDITION 57960 NEGOTIATIONS, ARBITRATI 39416 TELEPHONE & POSTAGE 38811 PROPERTY TAX ON FACILIT 35731 3223 3993399 318641 101461 1593459 1944455 2997537 0 2939633 2997537 4851733 5043453 163496 192225 163496 192225 X 1748603 1853691 2939634 2997537 0 0 4688237 4851228 4851733 5043453 X 134823 28168 X 0 0 0 0 0 0 0 1 1 0 PART I-A, LINE 1: NONE - NOT APPLICABLE FORM 990, SCHEDULE C, SUPPLEMENTAL INFORMATION OPEIU-LOCAL 277 DID NOT MAKE ANY POLITICAL OR LOBBYING EXPENDITURES DURING THE CURRENT TAX YEAR OR PRIOR YEARS. THEREFORE, NO SECTION 6033(E)(1)(A) NOTICES WERE REQUIRED. OPEIU-LOCAL 277'S DUES, FEES AND ASSESSMENTS WERE DEDUCTIBLE BY MEMBERS SUBJECT TO THE INTERNAL REVENUE SERVICE RULES GOVERNING THIS TYPE OF DEDUCTION. HOWEVER, BEGINNING WITH TAX YEAR 2018, UNION DUES ARE NO LONGER DEDUCTIBLE BY INDIVIDUALS AS MISCELLANEOUS ITEMIZED DEDUCTIONS. 435414 435414 435414 2104637 2104637 2104637 138686 138686 138686 285286 285286 285286 33514 33514 33514 2997537 FORM 990, PART X, PAGE 11 BALANCE SHEET, LINE 10B OPEIU-LOCAL 277 DOES NOT RECORD DEPRECIATION ON ITS FIXED ASSETS, BUT RATHER RECOGNIZES THE PURCHASE OF FIXED ASSETS AS A CAPITAL OUTLAY IN THE YEAR OF PURCHASE. THE VALUE OF THE LAND ORIGINALLY PURCHASED WITH THE MAIN OFFICE BUILDING IN THE 1980S IS INCLUDED IN THE COST OF THE BUILDINGS. 1 PART I, LINE 2: OPEIU-LOCAL 277 DOES NOT AWARD GRANTS, AS GRANTS ARE TYPICALLY DEFINED. THE EXECUTIVE BOARD OF OPEIU-LOCAL 277 REVIEWS ANY REQUESTS FOR ASSISTANCE TO U.S. BASED ORGANIZATIONS WHETHER SUCH REQUEST COMES DIRECTLY FROM MANAGEMENT, MEMBERS, OR FROM SOMEONE ON BEHALF OF THE ORGANIZATION. THE EXECUTIVE BOARD THEN MAKES PROPER INQUIRIES AND REVIEWS APPROPRIATE INFORMATION PERTAINING TO THE ORGANIZATION. THE EXECUTIVE BOARD THEN VOTES AS TO WHETHER OR NOT TO PROVIDE ASSISTANCE TO THE ORGANIZATION. RECORDS SUBSTANTIATING THE AMOUNT OF ASSISTANCE ARE MAINTAINED WITH THE OPEIU-LOCAL 277'S ACCOUNTS PAYABLE VOUCHERS WHICH ARE AVAILABLE FOR REVIEW BY THE EXECUTIVE BOARD AT THE EXECUTIVE BOARD MEETINGS. IN THE FISCAL YEAR ENDED OCTOBER 31, 2022, OPEIU-LOCAL 277 MADE OR GAVE NO ASSISTANCE TO ANY ONE ORGANIZATION IN EXCESS OF $5,000. SOME PAYMENTS WERE CLASSIFIED AS SPONSORSHIPS SINCE EVENTS WERE ASSOCIATED WITH THE MONEY BEING GIVEN AND OPEIU-LOCAL 277 GAINED RECOGNITION AS A LABOR ORGANIZATION BY SPONSORING THE EVENT AND THEREBY FURTHERING ORGANIZED LABOR ORGANIZATIONS. X 1 1 X 0 0 0 NORMA L GONZALEZ SEC./TREAS & ASST. BUS. RE 162343 0 0 0 0 0 39967 0 44066 0 246376 0 0 0 TYLER L TURNER PRESIDENT & BUS. MGR. . 145320 0 0 0 0 0 44989 0 46027 0 236336 0 0 0 PART I, LINE 1A NO TAX INDEMNIFICATION IS PROVIDED TO ANY PERSON WHO QUALIFIES AS AN OFFICER, DIRECTOR, TRUSTEE, KEY EMPLOYEE, OR HIGHLY COMPENSATED EMPLOYEE. OPEIU-LOCAL 277'S EXECUTIVE BOARD DETERMINED MANY YEARS AGO THAT IT DID NOT WANT TO PROVIDE OPEIU-LOCAL 277 OWNED VEHICLES TO ITS FULL-TIME OFFICERS OR EMPLOYEES EVEN THOUGH THEIR JOB REQUIRED SUBSTANTIAL USE OF A VEHICLE. THIS ACTION WAS RATIFIED BY THE MEMBERSHIP OF OPEIU-LOCAL 277. INSTEAD, FULL-TIME OFFICERS/EMPLOYEES WHO USE THEIR VEHICLES ON A CONSISTENT BASIS IN TRANSACTING THE BUSINESS OF OPEIU-LOCAL 277 ARE GIVEN PREDETERMINED PERIODIC BONUSES AS ADDITIONAL COMPENSATION IN LIEU OF PROVIDING OPEIU-LOCAL 277 OWNED VEHICLES TO THESE FULL-TIME OFFICERS/EMPLOYEES. DOCUMENTATION FOR THESE AMOUNTS TO BE REIMBURSED ARE PROVIDED BY EACH RESPECTIVE FULL-TIME EMPLOYEE. THIS POLICY HAS BEEN APPROVED BY THE EXECUTIVE BOARD; TOGETHER WITH THE EXECUTIVE BOARD'S APPROVAL FOR THE AMOUNTS TO BE "GROSSED UP" FOR TAXES IN ORDER THAT THE FULL-TIME OFFICERS/EMPLOYEES INVOLVED ARE NOT PENALIZED IN THEIR TOTAL COMPENSATION PACKAGE. THE AMOUNTS EXPENDED ARE APPROVED BY THE EXECUTIVE BOARD WHEN THE ACCOUNTS PAYABLE VOUCHERS ARE APPROVED AT REGULAR EXECUTIVE BOARD MEETINGS. THIS FORM OF COMPENSATION IS TAKEN INTO ACCOUNT BY THE EXECUTIVE BOARD IN SETTING THE TOTAL COMPENSATION OF EACH FULL-TIME OFFICER/EMPLOYEE AND IT IS INCLUDED IN THE GROSS WAGES OF SUCH EMPLOYEE IN THE YEAR THE BONUS IS APPROVED. THE FULL-TIME OFFICERS/EMPLOYEES WITH THIS BENEFIT ARE THE PRESIDENT/BUSINESS MANAGER AND THE SECRETARY-TREASURER BECAUSE OF ALSO SERVING AS A FULL-TIME ASSISTANT BUSINESS REPRESENTATIVE. IN THE COURSE OF CARRYING OUT THE BUSINESS OF OPEIU-LOCAL 277, THE OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES ARE REQUIRED TO TRAVEL OUT OF TOWN ON BUSINESS. OPEIU-LOCAL 277 DETERMINED MANY YEARS AGO THAT THEY DID NOT WANT TO ADMINISTER EXPENSE REIMBURSEMENT PLANS AND SET A POLICY IN PLACE TO AVOID SUCH PLANS. UNDER THE POLICY PUT INTO PLACE, OPEIU-LOCAL 277 BEGAN THE PRACTICE OF SETTING AN AMOUNT OF EXPENSE MONEY TO BE GIVEN TO ANYONE TRAVELING OVERNIGHT ON BEHALF OF OPEIU-LOCAL 277. THE AMOUNT IS SET BY THE EXECUTIVE BOARD AND SUBSEQUENTLY RATIFIED BY THE MEMBERSHIP. THE AMOUNT IS THEN GROSSED UP FOR TAXES AND INCLUDED IN THE GROSS INCOME OF THE INDIVIDUAL IN ORDER FOR THE OFFICER, DIRECTOR, TRUSTEE, OR ANY MEMBER TO GET THE FULL AMOUNT APPROVED BY THE EXECUTIVE BOARD. PART I, LINE 3 ALL SALARIES OF THE OPEIU-LOCAL 277 ARE REVIEWED AND APPROVED BY THE GOVERNING BODY OF THE ORGANIZATION, THE EXECUTIVE BOARD. THIS INCLUDES ANY BONUSES AND PAY INCREASES. THE OPEIU-LOCAL 277 PAYS ANY OFFICER, TRUSTEE, AND/OR WORKER THAT PERFORMS SERVICES FOR THE ORGANIZATION, BUT IS NOT A FULL-TIME WORKER OF OPEIU-LOCAL 277 AND WORKS AT ONE OF THE COMPANIES REPRESENTED BY OPEIU-LOCAL 277 THE SAME RATE OF PAY THEY RECEIVE FROM THEIR RESPECTIVE EMPLOYER/COMPANY (COMMONLY REFERRED TO AS LOST OR CLOCK-TIME). SUCH WORKER OF COURSE SHALL BE A MEMBER OF OPEIU-LOCAL 277. BECKY TURNER SR. BUS. REP. BECKY TURNER, THE MOTHER OF TYLER TURNER-PRESIDENT AND BUSINESS MANAGER OF OPEIU-LOCAL 277 IS EMPLOYED BY THE ORGANIZATION. BECKY TURNER HAD PREVIOUSLY SERVED AS PRESIDENT AND BUSINESS MANAGER OF OPEIU-LOCAL 277 FOR MANY YEARS. IN A PREVIOUS YEAR, BECKY TURNER CHOSE NOT TO RUN FOR RE-ELECTION AS PRESIDENT AND TYLER TURNER WAS ELECTED BY THE MEMBERSHIP OF OPEIU-LOCAL 277 AS PRESIDENT. DURING THE FISCAL YEAR ENDED OCTOBER 31, 2020, BECKY TURNER RETIRED AS BUSINESS MANAGER AND TYLER TURNER WAS HIRED BY THE EXECUTIVE BOARD AND RATIFIED BY THE MEMBERSHIP OF OPEIU-LOCAL 277. AT THAT TIME, BECAUSE OF BECKY TURNER'S YEARS OF EXPERIENCE AND KNOWLEDGE OF THE MEMBERS AND THE COMPANIES REPRESENTED BY OPEIU-LOCAL 277, THE EXECUTIVE BOARD HIRED BECKY TURNER AS A PART-TIME SENIOR BUSINESS REPRESENTATIVE. THIS ACTION WAS RATIFIED BY THE MEMBERSHIP OF OPEIU-LOCAL 277. 0 TYLER TURNER PRES. & BUS. MGR. DURING THE FISCAL YEAR ENDING OCTOBER 31, 2023, TYLER TURNER SERVED ON THE OPEIU-INTERNATIONAL EXECUTIVE BOARD AS REGION IV VICE PRESIDENT. COMPENSATION IS DEEMED INSIGNIFICANT FOR THIS POSITION IN RELATION TO THE TOTAL COMPENSATION FOR THIS OFFICER/EMPLOYEE. IN ADDITION, ANY OTHER FINANCIAL TRANSACTIONS BETWEEN OPEIU-LOCAL 277 AND OPEIU-INTERNATIONAL OFFICE ARE WITHIN THE ORDINARY COURSE OF THE RELATIONSHIP BETWEEN THE TWO ORGANIZATIONS AND ARE INCLUDED ON FORM 990, PART VIII, LINE 11 AND FORM 990, PART IX, PAGE 10, LINE 21, PAYMENTS TO AFFILIATES. 0 TYLER TURNER PRES. & BUS. MGR. TYLER TURNER,PRESIDENT & BUSINESS MANAGER OF OPEIU-LOCAL 277 ALSO SERVES AS VICE PRESIDENT FOR REGION 8 OF THE TEXAS AFL-CIO. THERE IS NO COMPENSATION OR ANY MONETARY BENEFIT RECEIVED FROM THIS POSITION. IT IS A VOLUNTEER POSITION. IN THE NORMAL COURSE OF BUSINESS, OPEIU-LOCAL 277 HAS SPONSORED SOME EVENTS AND/OR CONTRIBUTED TO THE GENERAL FUND OF THE TEXAS AFL-CIO DURING THIS FISCAL YEAR IN THE AMOUNT OF $11,000. 0 TYLER TURNER PRES. & BUS. MGR. TYLER TURNER, PRESIDENT AND BUSINESS MANAGER OF OPEIU-LOCAL 277 IS A TRUSTEE ON THE EXECUTIVE COMMITTEE OF THE TARRANT COUNTY CENTRAL LABOR COUNCIL. THERE IS NO COMPENSATION OR ANY MONETARY BENEFIT RECEIVED BY BEING A MEMBER OF THIS COMMITTEE. THIS IS A VOLUNTEER POSITION. IN THE NORMAL COURSE OF BUSINESS DURING THIS FISCAL YEAR, OPEIU-LOCAL 277 SPONSORED EVENTS AND/OR CONTRIBUTED MONEY TO THE TARRANT COUNTY CENTRAL LABOR COUNCIL. IN THE CASE OF EVENTS SPONSORED BY OPEIU-LOCAL 277, FEES FOR MEMBERS' PARTICIPATION IN THESE EVENTS MAY HAVE ALSO BEEN PAID BY OPEIU-LOCAL 277 THE SPONSORSHIPS FOR THIS FISCAL YEAR TOTALED $10,000. 0 FORM 990, PART VI, SECTION A, LINE 2 OPEIU-LOCAL 277 EMPLOYS THE MOTHER, BECKY TURNER OF THEIR PRESIDENT, TYLER TURNER ON A PART-TIME BASIS. BECKY TURNER RETIRED AS BUSINESS MANAGER OF OPEIU-LOCAL 277. THE EXECUTIVE BOARD ASKED HER TO CONTINUE ON AS PART-TIME SENIOR BUSINESS REPRESENTATIVE BECAUSE OF HER YEARS OF EXPERIENCE AND KNOWLEDGE. THIS CHANGE WAS RATIFIED BY THE MEMBERSHIP. THE SALARIES, BENEFITS, AND ANY APPLICABLE BONUSES OF BOTH EMPLOYEES ARE SET BY THE EXECUTIVE BOARD IN THE SAME MANNER AS OTHER EMPLOYEES OF OPEIU-LOCAL 277 THAT ARE SIMILARLY SITUATED. FORM 990, PART VI, SECTION A, LINE 6 OPEIU-LOCAL 277 IS GOVERNED BY THE ENTIRE MEMBERSHIP FROM WITHIN THE VARIOUS COMPANIES REPRESENTED. THESE MEMBERS ELECT THE OFFICERS, TRUSTEES, AND MEMBERS AT LARGE OF ITS GOVERNING BODY, THE EXECUTIVE BOARD. THERE ARE ASSOCIATE MEMBERS OF OPEIU-LOCAL 277 THAT DO NOT HAVE THE AUTHORITY TO VOTE. THIS IS BECAUSE MANAGEMENT OF SOME OF THE EMPLOYER COMPANIES WITH WORKERS REPRESENTED BY OPEIU-LOCAL 277 WANT THE ABILITY TO PROMOTE THEIR COMPANY AS A UNION FRIENDLY COMPANY". THEREFORE, OPEIU-LOCAL 277 PROVIDES FOR "ASSOCIATE MEMBERS". THESE ASSOCIATE MEMBERS' MONTHLY DUES ARE THE SAME AS ALL WORKERS OF THE COMPANY BEING REPRESENTED. HOWEVER, SINCE THESE ASSOCIATE MEMBERS ARE PART OF THE MANAGEMENT OF THE COMPANY WITH WORKERS BEING REPRESENTED BY OPEIU-LOCAL 277, GIVING THESE MEMBERS THE ABILITY TO VOTE AND/OR FILE GRIEVANCES WOULD BE A CONFLICT OF INTEREST BECAUSE THEY ARE NEGOTIATING ON BEHALF OF THE COMPANY'S MANAGEMENT WHILE OPEIU-LOCAL 277 IS NEGOTIATING ON BEHALF OF REPRESENTED WORKERS DURING COLLECTIVE BARGAINING NEGOTIATIONS. PRIOR TO ANYONE JOINING OPEIU-LOCAL 277 AS AN ASSOCIATE MEMBER, THEY ARE MADE FULLY AWARE THAT THEY WILL NOT HAVE VOTING RIGHTS OR THE RIGHT TO FILE GRIEVANCES. AT THE END OF THIS FISCAL YEAR, THERE WERE TWO THOUSAND, SEVEN HUNDRED AND NINETY-THREE (2,793) ASSOCIATE MEMBERS. RETIREE MEMBERS PAY A SUBSTANTIALLY LOWER DUES RATE THAN ACTIVE MEMBERS TO MAINTAIN THEIR RETIREMENT MEMBERSHIP STATUS. SINCE RETIREE MEMBERS NO LONGER HAVE THE SAME INTEREST IN COLLECTIVE BARGAINING AGREEMENTS NEGOTIATED ON BEHALF OF ACTIVE MEMBERS, RETIREE MEMBERS DO NOT HAVE VOTING RIGHTS. AT THE END OF THIS FISCAL YEAR THERE WERE TEN (10) RETIREE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERSHIP OF OPEIU-LOCAL 277 ELECTS THE OFFICERS, THE TRUSTEES, AND MEMBERS AT LARGE OF OPEIU-LOCAL 277 WHICH COMPRISE THE GOVERNING BODY, THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERSHIP OF OPEIU-LOCAL 277 APPROVES THE ACTIONS OF THE ORGANIZATION'S GOVERNING BODY, THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 FILED BY OPEIU-LOCAL 277 IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT ENGAGED BY THE EXECUTIVE BOARD, THE GOVERNING BODY OF OPEIU-LOCAL 277. THE INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT GOES OVER THE COMPLETED FORM 990 IN DETAIL WITH THE SECRETARY/TREASURER AND THE PRESIDENT OF OPEIU-LOCAL 277 PRIOR TO FILING. THE EXECUTIVE BOARD HAS DELEGATED APPROVAL OF THE FORM 990 TO THE SECRETARY/TREASURER WITH THE SECRETARY/TREASURER OF OPEIU-LOCAL 277 MAKING A DETAILED REPORT TO THE EXECUTIVE BOARD REGARDING THE COMPLETED FORM 990 AFTER IT HAS BEEN FILED. FORM 990, PART VI, SECTION B, LINE 12 OPEIU-LOCAL 277 DOES NOT HAVE A WRITTEN CONFLICT OF INTEREST POLICY OR WHISTLEBLOWER POLICY. HOWEVER, THE GOVERNING BODY OF OPEIU-LOCAL 277, WHICH IS THE EXECUTIVE BOARD, ACTS UPON ALL MAJOR AGREEMENTS, ACQUISITIONS, AND CONTRACTS AND ARE TOLD OF ANY POTENTIAL CONFLICTS OF INTEREST AT THAT TIME. OPEIU-LOCAL 277 EXECUTIVE BOARD AND OFFICERS MAKE EVERY ATTEMPT TO AVOID ANY SITUATIONS OR TRANSACTIONS THAT COULD BE VIEWED AS A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 SALARIES OF ALL EMPLOYEES, WHETHER THE EMPLOYEE IS FULL TIME OR PART TIME, INCLUDING THE TOP MANAGEMENT, PRESIDENT, BUSINESS MANAGER, SENIOR BUSINESS REPRESENTATIVE, ASSISTANT BUSINESS REPRESENTATIVE, AND SECRETARY/TREASURER ARE SET BY THE INDEPENDENT EXECUTIVE BOARD OF OPEIU-LOCAL 277. THE EXECUTIVE BOARD UTILIZES COMPARABILITY DATA AND OTHER FACTORS IN DETERMINING THE APPROPRIATE PAY RATES. SHOULD A MEMBER NOT REGULARLY EMPLOYED BY OPEIU-LOCAL 277, BUT EMPLOYED BY A COMPANY REPRESENTED BY OPEIU-LOCAL 277 PERFORM SERVICES OR ATTEND A MEETING FOR OPEIU-LOCAL 277, SUCH MEMBER IS PAID FOR TIME SPENT ON OPEIU-LOCAL 277 UNION BUSINESS, SUCH AS SERVING ON A COMMITTEE, ETC., AT THE SAME PAY RATE AS THEY ARE PAID BY THEIR EMPLOYER, COMMONLY KNOWN AS "LOST TIME OR "CLOCK-TIME". FORM 990, PART VI, SECTION C, LINE 19 OFFICE AND PROFESSIONAL EMPLOYEES INTERNATIONAL UNION-LOCAL 277 MAKES ALL DOCUMENTS OPEN TO PUBLIC INSPECTION AVAILABLE UPON REQUEST. AN AGREED UPON PROCEDURES REPORT IS PERFORMED EACH FISCAL QUARTER BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT. THESE PROCEDURES INCLUDE A COMPREHENSIVE REVIEW OF THE FINANCIAL TRANSACTIONS OF OFFICE AND PROFESSIONAL EMPLOYEES INTERNATIONAL UNION-LOCAL 277 FOR THE QUARTER. THE INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT'S REPORT FOR EACH QUARTER IS REVIEWED BY THE EXECUTIVE BOARD. FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC DEAUNDRA CEPHUS - 10408 MARIGOLD RD, WACO, TX 76708. DIANE GONZALEZ - 7100 ROYAL OAK DR, BENBROOK, TX 76126. DEBRA JOHNSON - 7533 FOUR WINDS DR, FORT WORTH, TX 76133. KIMBERLY K. WHITEMAN - 10815 NW 81ST ST, PARKVILLE , MO 65807. TONIA STONUM - 1025 N 15TH ST, WACO, TX 76707. FORM 990, PART VII, PAGE 7, COLUMN (F) ALL OTHER COMPENSATION INCLUDED IN COLUMN (F) IS FROM OPEIU-LOCAL 277. THESE AMOUNTS ARE REPORTED FOR THE FISCAL YEAR ENDED OCTOBER 31, 2023 SINCE THESE ARE THE RECORDS AVAILABLE TO OPEIU-LOCAL 277. FORM 990, PART VI, SECTION A, GOVERNING BODY AND MANAGEMENT, LINE 8B NO COMMITTEE HAS AUTHORITY TO ACT ON BEHALF OF THE EXECUTIVE BOARD OF OPEIU-LOCAL 277. COMMITTEES ARE REQUESTED TO EXAMINE OR INVESTIGATE CERTAIN SITUATIONS AND REPORT THEIR FINDINGS BACK TO THE EXECUTIVE BOARD. THE EXECUTIVE BOARD THEN DOCUMENTS THEIR FINDINGS IN THE MINUTES OF THE EXECUTIVE BOARD MEETINGS AND TAKES ANY ACTIONS NEEDED FOR THE GIVEN SITUATION AND CIRCUMSTANCES. FORM 990, PART XI, LINE 9: NET CHANGE-ACCRUED EXPENSES ON BALANCE SHEET/NOT ON REVENUES & EXPENDITURES -29,792. FIXED ASSET ACQUISITIONS RECOGNIZED AS EXPENDITURE AND ALSO CAPITALIZED 57,960. OFFICE AND PROFESSIONAL EMPLOYEES INTERNATIONAL UNION-INTERNATIONAL OFFICE 80 EIGHTH AVENUE NEW YORK NY 10011 530175463 INTERNATIONAL ORGANIZATION OF LOCAL OFFICE & PROFESSIONAL EMPLOYEE UNIONS NY 501(C)(5) NOT APPLICABLE 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 NOT APPLICABLE - NO CONTROLLED ORGANIZATIONS UNDER IRC SEC 512(B)(1)