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        <ExplanationTxt>ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE UBF TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY IF UBF HAS TAKEN UNCERTAIN TAX POSITIONS THAT MORE THAN LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE UBF IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>TWO MEMBERS, ILLINOIS FEDERATION OF TEACHERS AND THE WEST SUBURBAN TEACHERS UNION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICERS OF THE TWO MEMBER ORGANIZATIONS HAVE THE POWER TO APPOINT OFFICERS OF THE ORGANIZATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OFFICERS AND DIRECTORS REVIEW THE FORM 990 PRIOR TO ITS SIGNING AND FILING WITH THE IRS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH JANUARY, ALL OFFICERS AND PROFESSIONAL STAFF ARE NOTIFIED OF THEIR LEGAL REQUIREMENT TO COMPLY WITH THE LABOR/MANAGEMENT REPORTING ACT AND ARE TO FILE FORM LM-30, AND COPIES ARE PROVIDED FROM THE IFT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO GOVERNING DOCUMENTS OR FINANCIAL REPORTS ARE MADE AVAILABLE TO THE PUBLIC.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S BOARD OF DIRECTORS ASSUME THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS. THERE HAS BEEN NO CHANGE IN THE PROCESS FROM THE PRIOR YEAR.</ExplanationTxt>
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          <CityNm>WESTMONT</CityNm>
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