Report the labor organization's direct and indirect disbursements to all entities and individuals during the reporting period associated with union administration. Union administration includes disbursements relating to the nomination and election of union officers, the union’s regular membership meetings, intermediate, national and international meetings, union disciplinary proceedings, the administration of trusteeships, and the administration of apprenticeship and member education programs (not including political education which should be reported in Schedule 16).
For all major disbursements in this category:
Enter in Column (A) of an itemization Page the full name and business address of the entity or individual to which the disbursement was made. Do not abbreviate the name of the entity or individual. If you do not know and cannot reasonably obtain the full address of the entity or individual, the union may report only the city and state.
Enter in Column (B) the type of business or job classification of the entity or individual to which the union disbursed $5,000 or more for Union Administration during the reporting period, such as printing company, office supplies vendor, legal counsel, etc.
If additional lines are needed to complete Columns (C) through (E) for this Payee, click the “More Disbursements for This Payee” button in Column (A) of the itemization page. The software will add lines to the itemization page in increments of ten.
Enter in Column (C) the purpose of the disbursement of $5,000 or more in sufficient detail to determine why the disbursement cannot be allocated to another schedule. For example, printing of election ballots, rental of meeting facilities for a union convention, printing of transcripts of trusteeship hearing, etc.
Enter in Column (D) the date that each individual disbursement of $5,000 or more was made. The format for the date must be mm/dd/yyyy. The date of disbursement for reporting purposes is the date the labor organization actually disbursed the money.
Enter in Column (E) the amount of each individual disbursement of $5,000 or more.
Enter the total of all non-itemized disbursements to this payee (that is, all individual receipts of less than $5,000 each) on the “Total Non-Itemized Transactions with this Payee/Payer” line.
When you have completed entering all of the information for this payee, click the “Save and Calculate” button at the top of the itemization page and the software will add the amounts in Column (E), and enter the sum on the “Total Itemized Transactions with this Payee/Payer” line, and it will complete the “Total of All Transactions with this Payee/Payer for This Schedule” line.
An itemization page must be completed for each payee who met the itemization threshold during the reporting period. Only one payee should be reported per page.
To create a new “Union Administration” itemization page for a new payee, click the “Add More Administration” button at the top of the page and a new itemization page opens. Follow the instructions above to complete any additional “Union Administration” itemization pages.
By clicking the “Show Payee“ drop down arrow at the top of the Schedule 19 page, you can select and view all of the Union Administration Itemization pages you have completed.
As you complete each itemization page, click the “Save and Calculate” button at the top of the page and the total itemized transactions will be added to line 1 of Summary Schedule 19 on the Detailed Summary Page and the total non-itemized transactions will be added to Line 2 of the Summary Schedule.
The software enters in Line 3 of Summary Schedule 19 the total of all disbursements to officers allocated to the schedule. This is the sum of the amounts that correspond to the percentages entered in Line (I) of Schedule 11.
The software enters in Line 4 of Summary Schedule 19 the total of all disbursements to employees allocated to the schedule. This is the sum of the amounts that correspond to the percentages entered in Line (I) of Schedule 12.
Enter the total amount of all other transactions relating to this schedule made to other payees during the reporting period on Line 5 of Summary Schedule 19. This is the total from your organization’s books of all disbursements relating to this schedule made to payees who did not have a single disbursement of $5,000 or more or disbursements that aggregated $5,000 or more.
The software totals Lines 1 through 5 and enters that amount on Line 6 of Summary Schedule 19 and in Item 54 (Union Administration) of Statement B.
Last Updated: 6-14-12