Adopt Bylaws and Elect Officers after consulting the Regional Director.
Apply for an EIN number ~ To apply for an Employer Identification Number (EIN) Form SS-4
a. You will need the Utility Workers Group Exemption Number (GEN). In Section 8a check the box for other non profit and specify Labor Union, 501(c)(5). The Utility Workers Group Exemption Number (GEN) is 0733. This is the number needed to cover your local under our group non-profit exemption.
Set up dues checkoff with the employer to collect union dues. Contact National Secretary-Treasurer Gary Ruffner immediately if members object to paying union dues. Request the objecting member to submit their objection in writing to UWUA National Secretary-Treasurer Gary Ruffner at 815 16th Street, NW, Washington, DC 20006.
Open a checking account with your EIN number, order checks with two signature lines and have the bank agree that two authorized signatures are required to process any checks. Only authorize the Treasurer and one or two officers to sign checks and make sure there are two live signatures on each check. Do not pre-sign blank checks. Keep and retain all records and receipts for 7 years. Speak to the bank representative about Federal Deposit Coupons for tax payments after reviewing IRS Circular E Publication which outlines tax responsibilities. IRS Forms and instruction listing You will need to get a Circular E -Supplemental Tax Guide Publication 15-A to deduct the proper amounts for taxes, Social Security, Medicare. You will have to pay the employer match for Social Security and medicare payments. Contact your state government and city tax departments for those taxes. Review the employer requirements for matching Social Security and Medicare payments and include them in the appropriate tax payment schedules using quarterly, monthly or electronic 941 payments. Use a ledger, accounting program, or spreadsheet program to record these taxes for purposes computing amounts for W-3, W-2, state and Federal tax filing and reporting requirements. You can purchase Standard W-2 and W-3 forms for reporting annual tax payments at an office supply store or online. Be aware of deadlines for submitting these forms to the individual due by January 31 for each employee. The W-3 form is due by the last day of February.
NEW!!! All Local Unions must file a 990-N (NEW for locals with less than $25,000 in gross receipts), 990 E-Z form (locals with more than $25,000 but less than $100,000 in gross receipts) or 990 form (locals with more than $100,000 in receipts) NOTE: $10 a day (or more) penalties can be assessed for noncompliance with payroll tax requirements and form 990. IRS Forms and instruction listing and 990N
See the IRS Forms and instruction listing ~ Form 990 tax filing for exempt organizations are due by the 15th day of the 5th month following the tax year end. $25,000 gross receipts test. An organization's gross receipts are considered normally to be $25,000 or less if the organization is: I. Up to a year old and has received, or donors have pledged to give $37,500 or less during its first tax year; II. Between 1 and 3 years old and averaged $30,000 or less in gross receipts during each of its first 2 tax years; or III. Three (3) years old or more and averaged $25,000 or less in gross receipts for the immediately preceding 3 tax years (including the year for which the return would be filed).
Have all employees fill out a W-4 certificate so that you deduct the proper tax amounts and have record of the proper information from the employee for witholding. IRS Forms and instruction listing
Give all Officers and Trustees of the Local a copy of the Internal Financial Controls publication of the Dept of Labor's LMRDA. Review Recordkeeping requirements and other guidelines that are also contained in the 10 Step audit procedures booklet listed below.
We recommend that semi-annual (every 6 months or twice a year) audits be performend wth Trustees to verify expenditures and account balances with receipts and statements. If receipts are more than $200,000 per year, you must arrange for an accredited accountant to perform an annual audit in accordance with the UWUA Constitution, unless you perform a semi-annual audit with 3-5 trustees. Article VI, Section 14. Click here for the semi-annual audit form
For those locals with less than $200,000 in receipts, you should establish the 10 step audit procedure recommended by the Department of Labor and you must send the UWUA a copy of Semi-Annual Audit Report Form which must be performed and its findings reported to the Local as required in the UWUA Constitution, Article VI, Section 14Click here for the semi-annual audit form
Trace canceled checks to the bank statements and disbursements journal
Scan the disbursements journal and investigate unusual entries
Trace employer dues checkoffs to the receipts journal and bank statements
Confirm that receipts from all other sources have been properly recorded and deposited
Identify all bank accounts, verify their ending balances, and review withdrawals/transfers
Inventory fixed assets, ie. computers, copiers, furniture etc.
Confirm that the LM annual financial report for the latest completed fiscal year was filed on time. Consult the Department of Labor Guidelines for filing requirements. You must file an LM-1 form with a copy of your Bylaws with the Department of labor with your EIN within 90 days of your certification as a union. Every covered union must adopt a constitution and bylaws and file two copies with OLMS, along with a Labor Organization Information Report, Form LM-1, providing certain information about the structure, practices, and procedures of the union. When Due: The initial information report, Form LM-1, is due within 90 days after the union first becomes subject to the LMRDA or the CSRA. An LM-2, 3 or 4 must be filed according to the income and assets of the Local Union. Consult the Department of Labor Guidelines for filing requirements.
Ensure that all officers and employees who handle funds are adequately bonded. The Department of Labor requires that your Local Union must be bonded according to the assets and income of the Local Union. The National Union will arrange for bonding and bill the local for the required coverage and premium. The bonding is normally a 3 year policy, and the Local will be billed once bonding is arranged. Contact Gary Ruffner, National Secretary-Treasurer and give him the detail of the Local's assets, number of members paying dues, amount of dues collected per week, bi-weekly or monthly if dues are collected other than by the week. You should complete one of the National's semi-annual audit forms to provide this information to the National Union.
Confirm that no officers or employees were loaned more than $2,000 by your union.
ADDITIONAL AUDIT RECOMMENDATIONS by National Secretary-Treasurer Gary Ruffner - Check to make sure tax requirements for City, State, Federal, Social Security and Medicare taxes, employer Social Security & Medicare matching taxes and unemployment taxes are being paid on wages and be sure to file form 990. NOTE: Penalties can be assessed for noncompliance with payroll tax requirements and form 990.
Pay Per Capita dues to the National Union by the 15th of the following month for the previous month. Per Capita payments are to be paid to the National Union by the 15th of the following month. Payments must have the appropriate verification of per capita, see the UWUA Per Capita Verification Policy and Per Capita Verification Form and Per Capita Policy . Refer to the National Constitution, Article VI and the most recent UWUA Per Capita 2008, UWUA Per Capita 2007, UWUA Per Capita 2006 and UWUA Per Capita 2005 for Per Capita due to the National Union . Monthly Per Capita Payment Form. Review the National Union's policy on per capita payments and Consult the Regional Director in your area if you have any problems collecting per capita. Article VI, Section 14. All locals unions with yearly incomes of $200,000 or more shall engage an accredited public accountant to make a yearly audit of their financial accounts. Unless their financial accounts are audited by an accredited public accountant, at least annually, it shall be the duty of each local union and each council to establish an auditing committee either by election by the membership, or appointment by the local's or council's President with ratification by the membership. This committee should be composed of from 3 to 5 members, and its duty shall be to make a semi-annual examination of the financial accounts of the local union or council, and to report its findings in writing to the membership, with a copy sent to the National Office.
Send Per Capita Payments with verification information, provided to the Local by the Company deducting dues, to National Secretary-Treasurer Gary M. Ruffner. Please note that some forms have the preceding Secretary-Treasurers name on them and such forms in the future will be printed with the National Secretary-Treasurer's title and no corresponding name to save on reprinting costs. Monthly Per Capita Payment Form.
Review the Online Interactive Web Site developed by National Secretary-Treasurer Gary M. Ruffner with outlined content and requirements by CPA Linda Jardine. Click on any underlined portion of this page or that site to be automatically taken to that page or location for the latest and most accurate information.
This page has links to PDF files. To download, view and print the documents you will need Acrobat Reader installed on your computer. If you do not have Acrobat Reader, click here to visit the Adobe website and download/install Reader. Once installed, you can return to this page and get the documents.
This page has links to PDF files. To download, view and print the documents you will need Acrobat Reader installed on your computer. If you do not have Acrobat Reader, 