2017 National Labor Union Report. Compiled from 2016 Form LM-2s Filed with the Department of Labor

Transcription

1 2017 National Labor Union Report Compiled from 2016 Form LM-2s Filed with the Department of Labor

2 ABOUT Calibre CPA Group With offices in Washington, DC and Chicago, IL, Calibre CPA Group provides professional services to many International, National, and Local Labor Unions, as well as their related or affi liated organizations and benefit plans throughout the United States. These services include audit, tax, accounting, and fi nancial services, as well as consulting. We also provide assistance with the preparation and review of Internal Revenue Service (IRS) and Department of Labor (DOL) Forms. We are proud of our labor union relationships, and we strive to add value to our clients and the labor community by hosting seminars and providing professional development training, as well as publishing articles and alerts through our newsletters and bulletins. Calibre CPA Group, PLLC is a member of the American Institute of Certified Public Accountants and Morison KSi, an association of accounting fi rms who provide audit, accounting, business consultancy, and taxation services around the world. For further information regarding the National Labor Union Report, do not hesitate to contact us at or info@calibrecpa.com Calibre CPA Group PLLC 2

3 Introduction Background Calibre CPA Group issues its National Labor Union Report annually, compiling fi nancial and other information from the Department of Labor (DOL) Form LM-2, Labor Organization Annual Report, fi led by National and International Labor Unions. This is the fi fth edition, and we believe the report helps union officers and staff to evaluate their organization by comparing data from similarly structured organizations. Calibre CPA Group will continue to issue this report annually and may modify the contents of the report as we obtain feedback from users. We appreciate any comments to help us make improvements. We obtained information from the Department of Labor s database of LM2s fi led by National and International Labor Unions and calculated specific ratios that we felt would be meaningful. Structure The report summarizes fi nancial data from the LM2s into eleven charts, with additional year-over-year comparison charts for: Chart 8: Payments to Officers and Employees, Benefits, and Related Ratios Chart 10: Officer Disbursements and Salaries Chart 11: All Employees Reported on Schedule 12 Each chart separates information into three groups based on Per Capita Tax/ Dues/Fees. Readers of this information should keep in mind that the report reflects information that was fi led with the Department of Labor. Some data points may not be comparable or should be viewed as anomalies. Methodology Calibre CPA Group created this report from 2016 Form LM-2s fi led by National and International Labor Organizations. These totaled 59 Unions, including AFL CIO members, Change to Win members, and Independent Unions. These Unions ranged in size from $200,000 to $367,000,000 in Per Capita/ Tax/Dues Receipts; and from $20,000 to $997,000,000 in Total Assets. To make the information comparable for similarly sized organizations, we sorted Unions into three groups based on reported amounts of Per Capita/Tax/ Dues Receipts as follows: Group A Unions with over $100 million in reported Dues and Agency Fees/ Per Capita Tax 13 Unions Group B Unions with more than $20 million but less than $100 million in reported Dues and Agency Fees/Per Capita Tax 23 Unions Group C Unions with less than $20 million in reported Dues and Agency Fees/Per Capita Tax 23 Unions We then summarized the data into various categories and created charts reflecting information from the LM-2 for each Union with a group total and average. Each page represents different information. Note that the name of the Unions have not been included. Comments As some Unions may use a cash basis or modified cash basis method of accounting, assets and liabilities may not be comparable with a Union who uses an accrual basis of accounting. For instance, a cash basis Union may not record a benefit obligation arising from their single employer pension plan. If you have any questions regarding the report, our methodology, or how we can improve the survey, please do not hesitate to contact one of our Partners. 3

4 Chart One Dues & Agency Fees/Per Capita Tax, Total Assets, Total Liabilities, Net Assets, Total Receipts, Total Distributions, and Net Change (Total Receipts Less Total Disbursements) GROUP A UNION DUES AND AGENCY FEES/ PER CAPITA TAX TOTAL ASSETS TOTAL LIABILITIES NET ASSETS TOTAL RECEIPTS TOTAL DISBURSEMENTS NET CHANGE 1 366,881, ,433,925 65,912, ,521, ,654, ,209,945 1,444, ,431, ,198, ,268, ,929, ,242, ,487,938 (10,245,618) 3 273,057, ,659, ,253, ,405, ,848, ,142,711 (35,293,857) 4 216,079, ,049,381 5,948, ,100, ,319, ,090,001 9,229, ,356,842 93,557,425 54,667,978 38,889, ,867, ,709,402 24,157, ,485, ,324, ,623, ,701, ,207, ,149,302 (1,941,865) 7 181,966, ,580, ,311,058 53,269, ,463, ,597,328 4,866, ,165, ,099, ,728,000 62,371, ,493, ,718,721 18,775, ,348, ,999,554 21,118, ,881, ,830, ,837,348 (8,006,389) ,895, ,758,975 3,471, ,287, ,420, ,090,598 (3,670,209) ,435, ,070, ,319, ,751, ,653, ,257,347 16,396, ,070, ,376, ,422, ,954, ,039, ,658,098 (8,618,379) ,111, ,570, ,051,761 46,519, ,853, ,739,071 27,114,520 Group A Averages 194,560, ,975, ,238, ,737, ,530, ,899,062 2,631,341 NOTES & COMMENTS 1) Assets, Liabilites, and Net Assets for accrual-based organizations will include amounts not reported by cash basis organizations; this includes post-retirement benefit obligations. 2) Total Receipts includes items that are not recognized as revenue, such as receipts from the sale of fixed assets and investments, receipts collected on behalf of affiliates for transmittal to them, and receipts collected on behalf of members 3) Total Disbursements includes items that are not recognized as expenses, such as purchase from repayment of loans made of fixed assets and investments, payments made to affiliates for funds collected on their behalf, and payments made on behalf of members. 4

5 Chart One Dues & Agency Fees/Per Capita Tax, Total Assets, Total Liabilities, Net Assets, Total Receipts, Total Distributions, and Net Change (Total Receipts Less Total Disbursements) GROUP B UNION DUES AND AGENCY FEES/ PER CAPITA TAX TOTAL ASSETS TOTAL LIABILITIES NET ASSETS TOTAL RECEIPTS TOTAL DISBURSEMENTS NET CHANGE 14 85,183, ,884,557 25,593, ,290, ,428, ,041,979 4,386, ,380, ,207,692 1,002, ,204, ,181, ,150,306 (968,634) 16 76,716,960 77,395,033 80,823,081 (3,428,048) 188,721, ,231,595 3,490, ,916,059 45,320,976 77,790,013 (32,469,037) 138,801, ,768,284 (966,878) 18 65,501, ,533,137 67,753,288 93,779, ,295, ,540,421 (5,245,296) 19 62,271, ,320,046 6,269, ,050, ,409,380 98,712,124 10,697, ,425, ,930, ,910, ,020, ,386,860 96,242,388 40,144, ,416, ,497,824 1,057, ,439, ,883, ,758,743 2,124, ,392,609 32,001,612 53,405,439 (21,403,827) 65,772,341 65,424, , ,190,092 78,211,345 4,495,468 73,715, ,142, ,557,082 (2,414,707) 24 39,421,277 63,553,959 3,900,772 59,653,187 84,931,396 81,463,778 3,467, ,304, ,926,081 38,956, ,969, ,177, ,340, , ,012,539 74,787,059 2,109,769 72,677,290 45,014,794 37,070,925 7,943, ,168, ,130,055 86,951, ,178, ,564, ,243,280 (8,678,513) 28 31,574,499 32,207,187 14,930,023 17,277,164 53,513,432 52,540, , ,792,199 82,421,340 3,052,177 79,369,163 43,905,049 45,778,682 (1,873,633) 30 29,433, ,537,323 1,237, ,299, ,255,014 96,273,822 4,981, ,240,884 29,949,313 4,542,882 25,406,431 28,358,329 27,317,571 1,040, ,986, ,320,287 6,980, ,339,838 50,064,214 47,416,626 2,647, ,276,893 71,044,414 24,866,218 46,178,196 84,576,279 84,294, , ,583,593 19,044,051 9,244,619 9,799,432 33,127,636 33,769,056 (641,420) 35 23,077,581 50,749,181 7,091,022 43,658,159 39,437,249 33,746,137 5,691, ,797, ,140,108 80, ,059, ,715, ,913, ,432 Group B Averages 44,959, ,700,573 27,306, ,394, ,246, ,243,253 3,002,975 5

6 Chart One Dues & Agency Fees/Per Capita Tax, Total Assets, Total Liabilities, Net Assets, Total Receipts, Total Distributions, and Net Change (Total Receipts Less Total Disbursements) GROUP C UNION DUES AND AGENCY FEES/ PER CAPITA TAX TOTAL ASSETS TOTAL LIABILITIES NET ASSETS TOTAL RECEIPTS TOTAL DISBURSEMENTS NET CHANGE 37 17,590, ,640,203 26,276, ,364,188 69,907,419 62,785,195 7,122, ,733,190 55,499,576 33,183,764 22,315,812 31,707,540 31,534, , ,400,549 26,972,914 25,240 26,947,674 17,417,036 11,794,255 5,622, ,811,862 16,669, ,772 16,107,880 18,320,280 15,706,276 2,614, ,721,275 61,054, ,017 60,865,608 23,613,277 24,868,918 (1,255,641) 42 11,587,499 13,394,550 2,459,270 10,935,280 16,195,288 13,859,492 2,335, ,776,093 17,980,322 2,857,260 15,123,062 13,454,897 12,452,708 1,002, ,949, ,689,242 3,448, ,241,119 79,612,196 80,873,217 (1,261,021) 45 9,366,962 19,548,682 5,290,313 14,258,369 21,317,416 18,857,842 2,459, ,877,524 33,059,127 7,529,058 25,530,069 25,193,220 24,993, , ,444,545 3,599, ,889 3,017,192 9,040,371 9,770,253 (729,882) 48 7,820,158 34,867,646 1,884,002 32,983,644 11,105,557 8,367,405 2,738, ,555, ,283,817 77,003,136 94,280, ,666,207 88,076,922 14,589, ,460,136 12,917, ,867 12,778,130 8,005,075 6,852,526 1,152, ,400,312 9,411,046 1,601,037 7,810,009 7,294,938 7,157, , ,922,138 3,506,832 1,137,562 2,369,270 5,567,302 5,583,698 (16,396) 53 3,227,307 13,981, ,128 13,015,536 31,641,927 32,114,745 (472,818) 54 3,197,632 9,448, ,886 9,209,974 4,806,643 4,819,009 (12,366) 55 2,876,482 23,308,180 4,096,974 19,211,206 13,517,776 11,720,507 1,797, , ,972 1,030,756 (343,784) 1,151,008 1,352,430 (201,422) ,779 6,046,507 4,941,178 1,105,329 3,812,470 4,024,728 (212,258) ,106 2,264,801 25,559 2,239, , , , ,378 17,961 4,000 13, , ,378 (1,972) Group C Averages 7,887,469 38,036,968 7,629,165 30,407,802 22,455,812 20,807,276 1,648,536 All Averages 63,470, ,468,531 45,400, ,068, ,288, ,895,763 2,393,088 6

7 Chart Two Responses to selected LM-2 Questions GROUP A UNION CREATED OR ADMINISTERED A TRUST HAS A POLITICAL ACTION COMMITTEE HAD AN AUDIT BOND AMOUNT ASSETS PLEDGED AS SECURITY HAS CONTINGENT LIABILITIES 1 Y Y Y 500,000 Y N 2 Y Y Y 3,000,000 Y N 3 Y Y Y 1,400,000 Y N 4 Y Y Y 2,000,000 N Y 5 Y Y Y 2,000,000 Y Y 6 Y Y Y 500,000 Y N 7 Y Y Y 500,000 N Y 8 Y Y Y 2,500,000 N N 9 Y Y Y 500,000 Y Y 10 Y Y Y 2,000,000 Y N 11 Y Y Y 500,000 Y Y 12 Y Y Y 500,000 N N 13 Y N Y 4,000,000 Y N Group A Averages 100% 92% 100% 1,530,769 69% 38% NOTES & COMMENTS 1) Y indicates a yes response 7

8 Chart Two Responses to selected LM-2 Questions GROUP B UNION CREATED OR ADMINISTERED A TRUST HAS A POLITICAL ACTION COMMITTEE HAD AN AUDIT BOND AMOUNT ASSETS PLEDGED AS SECURITY HAS CONTINGENT LIABILITIES 14 Y Y Y 500,000 Y Y 15 Y Y Y 500,000 Y N 16 Y Y Y 5,500,000 Y N 17 Y Y Y 2,000,000 Y Y 18 Y Y Y 1,000,000 N Y 19 Y Y Y 500,000 Y N 20 Y Y Y 500,000 N N 21 Y Y Y 500,000 N N 22 Y Y Y 500,000 N Y 23 Y Y Y 500,000 Y N 24 Y Y Y 500,000 Y N 25 Y Y Y 4,100,000 Y N 26 Y Y Y 500,000 N N 27 Y N Y 500,000 Y N 28 Y N Y 1,000,000 N N 29 Y Y Y 500,000 N N 30 Y Y Y 1,000,000 N N 31 N Y Y 500,000 N N 32 Y Y Y 500,000 N N 33 Y Y Y 1,000,000 N N 34 Y Y Y 500,000 Y Y 35 N N Y 500,000 N N 36 N Y Y 500,000 N Y Group B Averages 87% 87% 100% 1,026,087 43% 26% 8

9 Chart Two Responses to selected LM-2 Questions GROUP C UNION CREATED OR ADMINISTERED A TRUST HAS A POLITICAL ACTION COMMITTEE HAD AN AUDIT BOND AMOUNT ASSETS PLEDGED AS SECURITY HAS CONTINGENT LIABILITIES 37 Y N Y 1,000,000 N N 38 Y N Y 1,000,000 Y N 39 Y Y Y 500,000 N N 40 Y Y Y 1,000,000 N N 41 Y Y Y 500,000 Y N 42 Y Y Y 500,000 N N 43 Y Y Y 1,500,000 N N 44 Y Y Y 500,000 Y N 45 Y Y Y 500,000 Y N 46 Y Y Y 500,000 N N 47 N Y Y 500,000 N N 48 Y Y Y 500,000 N N 49 Y N Y 2,000,000 N Y 50 N Y Y 500,000 N N 51 Y N Y 500,000 N N 52 N Y Y 500,000 Y N 53 Y N Y 500,000 N N 54 N Y Y 500,000 N Y 55 Y Y Y 500,000 N N 56 N N Y 500,000 N N 57 N N Y 500,000 N N 58 Y N N 500,000 N N 59 N N Y 125,000 N N Group C Averages 70% 61% 96% 657,609 22% 9% 9

10 Chart Three Assets GROUP A UNION TOTAL ASSETS CASH ACCOUNTS RECEIVABLE U.S. TREASURIES INVESTMENTS TOTAL CURRENT ASSETS LOANS RECEIVABLE FIXED ASSETS OTHER ASSETS CURRENT ASSETS AS % OF TOTAL ASSETS 1 377,433, ,581,540 33,380,873-84,298, ,260,738 12,500,000 47,295,712 10,377, % 2 300,198,582 49,729,486 33,181,724 36,837,383 65,641, ,390,353 25,413,142 80,974,291 8,420, % 3 805,659, ,394,876 1,082,285 6,420, ,415, ,313, ,656 18,716,470 6,519, % 4 252,049,381 54,369,829 5,312,942 47,622, ,656, ,961,419 1,012,423 8,983,608 1,091, % 5 93,557,425 32,845,839 25,595, ,802 29,373,732 88,572, ,095 3,788, , % 6 997,324,981 2,379,636 5,106, ,004, ,991, ,481,604 71,807,404 95,824,131 29,211, % 7 154,580,337 8,295,873 20,673, ,710, , ,905,125 7,415 3,085,887 2,581, % 8 180,099,201 41,760,694 7,657, ,646, ,065,045 1,005,191 14,963,558 3,065, % 9 284,999,554 38,202,008 19,289, ,315, ,806, ,792 33,809,671 1,815, % ,758,975 32,322,547 1,500,453 4,430, ,389, ,643,100 1,772,535 23,663, , % ,070,793 39,017,669 11,773,643 7,590, ,650, ,032,359 2,038,500 15,867,092 5,132, % ,376,654 9,768,306 11,812,564 2,915, ,593, ,090,151 36,606,927 36,333,757 1,345, % ,570, ,060,397 1,058,325-45,590, ,709,691-10,737,681 2,123, % Group A Averages 381,975,377 63,594,515 13,648,088 28,176, ,829, ,248,589 11,773,545 30,311,040 5,642,203 NOTES & COMMENTS 1) Assets, Liabilites, and Net Assets for accrual-based organizations will include amounts not reported by cash or modified cash basis organizations. 2) Total Current Assets is the sum of amounts reported in Cash, Accounts Receivable, US Treasuries, and Investments. 3) Fixed Assets are reported at Book Value (cost less accumulated depreciation). 10

11 Chart Three Assets GROUP B UNION TOTAL ASSETS CASH ACCOUNTS RECEIVABLE U.S. TREASURIES INVESTMENTS TOTAL CURRENT ASSETS LOANS RECEIVABLE FIXED ASSETS OTHER ASSETS CURRENT ASSETS AS % OF TOTAL ASSETS ,884,557 43,825,342 10,160,471 29,678, ,747, ,411,688 4,360,391 43,798, , % ,207,692 19,397,174 5,064,155 13,005,967 76,629, ,096,507-61,945,665 29,165, % 16 77,395,033 5,730,787 18,087,429 1,971,893 24,312,969 50,103,078 10,782,700 25,986,589 (9,477,334) 64.74% 17 45,320,976 5,159,614 6,843,536-8,333,184 20,336,334 45,431 23,912,010 1,027, % ,533,137 24,100,136 6,595, ,273, ,969,136 47, ,072 2,751, % ,320,046 38,344,628 5,128,096 31,169, ,664, ,306,926 19,134, ,239,399 7,639, % ,930,596 48,169,343 6,466, ,775, ,410,480 33,733 43,018,645 1,467, % ,497,824 25,574,477 1,510,612-74,615, ,700, ,258 33,802, , % 22 32,001,612 14,168,434 1,275,497-11,331,207 26,775, ,514 4,347, , % 23 78,211,345 4,964,992 27,628 6,013,694 45,209,122 56,215,436 8,450 21,584, , % 24 63,553,959 9,841,817 1,746,835-41,627,271 53,215,923-10,292,055 45, % ,926,081 6,488, ,348 49,135, ,862, ,385, ,609 14,328,341 6,536, % 26 74,787,059 24,406,309 4,710,509-42,168,453 71,285, ,100 2,735, , % ,130,055 60,092,936 26,230,832 8,624, ,470, ,418,880 50,846 46,453,247 23,207, % 28 32,207,187 9,644,976 1,325,700-19,772,706 30,743, ,315, , % 29 82,421,340 10,822,898 5,859,358-41,428,062 58,110,318 1,489,003 21,736,148 1,085, % ,537,323 24,955,117 5,730,741 1,959,415 78,109, ,754,391-3,417, , % 31 29,949,313 26,675,560 2,746, ,422,264-77, , % ,320,287 11,447,033 1,440,384-99,112, ,999,625 34,829,470 4,875,473 3,615, % 33 71,044,414 2,079, ,920 21,888,072 26,670,331 50,802,803 54,800 19,882, , % 34 19,044,051 1,211,834 1,551, ,638 6,280,059 9,422,310-8,980, , % 35 50,749,181 26,739,418 13,507, ,274 8,878,460 49,276, , , % ,140,108 6,260,706-2,868,645 90,609,219 99,738, , ,120 6,223, % Group B Averages 157,700,573 19,569,611 5,524,943 7,254,151 95,342, ,691,370 3,179,988 23,436,711 3,392,504 11

12 Chart Three Assets GROUP C UNION TOTAL ASSETS CASH ACCOUNTS RECEIVABLE U.S. TREASURIES INVESTMENTS TOTAL CURRENT ASSETS LOANS RECEIVABLE FIXED ASSETS OTHER ASSETS CURRENT ASSETS AS % OF TOTAL ASSETS ,640,203 17,409,422 4,275,955 78,411,937 73,697, ,794,864-4,845, % 38 55,499,576 12,507,419 2,568,687 3,561,446 15,243,096 33,880,648-20,626, , % 39 26,972,914 12,474,669 1,075 1,139,035 12,588,673 26,203, , ,711 80, % 40 16,669,652 13,674,760 1,900, ,600 15,952, , ,341 88, % 41 61,054,625 2,485, ,158,411 60,643,507 51, , , % 42 13,394,550 4,066,938 1,343,643-7,606,077 13,016, , , % 43 17,980,322 13,073, , ,028,856-3,244, , % ,689,242 3,643,504 7, ,827, ,478,049-1,075, , % 45 19,548,682 17,219,525 1,795,685-46,657 19,061,867 92, , , % 46 33,059,127 1,273,445 1,237,185 16,120,978 10,412,611 29,044,219-3,846, , % 47 3,599,081 1,984,489 1,159, ,156 3,297, , , % 48 34,867,646 7,490, ,339 1,696,684 23,588,548 32,935,238 32,500 68,445 1,831, % ,283,817 32,776,368 10,199,948 26,246,373 89,736, ,959, ,705 10,233,886 1,240, % 50 12,917,997 6,204, ,736,909 10,941,973 2,500 1,813, , % 51 9,411, , ,381-7,562,580 8,500,890 13, ,182 45, % 52 3,506,832 1,352, ,173-1,525,862 3,396,480-88,987 21, % 53 13,981, , ,069 11,492,665 1,278,320 13,847,751-33, , % 54 9,448, , ,776 4,192,997 3,814,568 8,606, ,683 15, % 55 23,308,180 6,122,535 1,300,260-13,442,678 20,865,473-2,394,531 48, % , , , , (55,179) % 57 6,046, ,549 50, ,548 5,391,199 6,006, , % 58 2,264,801 2,218, ,218,678-6,881 39, % 59 17,961 16, , , % Group C 38,036,968 6,905,898 1,230,481 6,222,333 21,095,155 35,453,867 63,596 2,239, ,458 All Group 160,468,531 24,333,312 5,640,676 11,461,836 95,811, ,246,985 3,858,619 16,687,898 2,675,030 12

13 Chart Four Liabilities GROUP A UNION TOTAL LIABILITIES ACCOUNTS PAYABLE LOANS PAYABLE MORTGAGES PAYABLE OTHER LIABILITIES 1 65,912,640 37,327, ,585, ,268,975 3,554,934 63,707,726-38,006, ,253,823 9,106, ,147, ,948,764 5,335, , ,667,978 1,550, ,117, ,623,278 1,561, ,061, ,311,058 6,720, ,590, ,728,000 27,665,357 2,478,268-87,584, ,118,053 12,687, ,430, ,471, , ,435-2,769, ,319,613 5,002, ,317, ,422,522 4,896, ,525, ,051,761 2,694, ,357,514 Group A Averages 144,238,314 9,103,489 5,126, ,008,176 NOTES & COMMENTS 1) Assets, Liabilites, and Net Assets for accrual-based organizations will include amounts not reported by cash or modified cash basis organizations. 2) Unions that participate in multiemployer plans are not required to report an obligation for those benefits 13

14 Chart Four Liabilities GROUP B UNION TOTAL LIABILITIES ACCOUNTS PAYABLE LOANS PAYABLE MORTGAGES PAYABLE OTHER LIABILITIES 14 25,593,965 2,635,735 21,280,546-1,677, ,002, , , ,823,081 3,770,257 1,100,000 43,095,880 32,856, ,790,013 3,471, ,318, ,753,288 1,263, ,489, ,269,615 1,991, ,278, ,910,390 3,857,016 58,550,000-43,503, ,057, , , ,405,439 1,174, ,230, ,495, ,209 1,204,686-2,557, ,900, ,142 2,549, , ,956, , ,277, ,109, , ,496, ,951,108 5,468,218 2,503,819 11,689,649 67,289, ,930,023 1,662, ,267, ,052,177 1,073, ,978, ,237,874 1,213, , ,542,882 1,430, ,112, ,980, , ,103, ,866, , ,569, ,244, ,720-6,801,265 1,558, ,091,022 7,055, , , ,172 Group B Averages 27,306,337 1,800,569 3,799,507 2,677,687 19,028,575 14

15 Chart Four Liabilities GROUP C UNION TOTAL LIABILITIES ACCOUNTS PAYABLE LOANS PAYABLE MORTGAGES PAYABLE OTHER LIABILITIES 37 26,276, ,276, ,183, ,805 4,010,843-28,906, , , , , , , , ,459, , ,278, ,857, , ,656, ,448,123-2,499, , ,290, , ,133, ,529, , ,312, , , , ,884,002 92, ,791, ,003,136 3,541, ,462, ,867 18, , ,601, , ,292, ,137,562 21, , , , , , ,886 67, , ,096,974 83, ,013, ,030,756 36, ,000-24, ,941,178 55, ,885, , , ,000 4, Group C Averages 7,629, , ,929-6,996,587 All Group Averages 45,400,248 2,818,346 2,746,787 1,043,844 38,791,272 15

16 Chart Five Receipts GROUP A UNION PER CAPITA TAX/DUES FEES TOTAL DUES = PCT + FEES INTEREST AND DIVIDENDS RENTS SALE OF INVESTMENTS & FIXED ASSETS COLLECTED ON BEHALF OF AFFILIATES FROM MEMBERS LOAN REPAYMENT LOANS OBTAINED OTHER TOTAL RECEIPTS 1 366,881, ,881,800 1,457, ,045-36,789-1,000,000-18,176, ,654, ,431, ,431,487 3,140,626 2,200, ,400 1,031,597 86,836 2,373,564-17,166, ,242, ,057, , ,361,840 13,513,716 2,811,907 32,185, ,418, ,748-22,444, ,848, ,079,233 1,900, ,979,796 3,509,811 3,275,905 19,286,001 6,280, ,500-20,781, ,319, ,356, ,356,842 1,027, ,062 28,603,462 36,556,776-28,383 55,331,024 13,607, ,867, ,485, ,485,234 14,976, , ,770 14,699, ,337-47,748, ,207, ,966, , ,842, ,433-9,076, ,811-28,530-13,567, ,463, ,165, , ,717,032 2,847,171 1,698,600 24,530, ,965 16,328, , ,872 19,728, ,493, ,348,139 4,642, ,990,804 6,392,031 30, ,396,794-70,822-7,949, ,830, ,895, ,895,376 2,849,361 89,477 17,841 26,218, , ,505-13,826, ,420, ,435,140 2,417, ,852,636 6,584, , ,158,225 67,155, ,182,181 19,000-13,335, ,653, ,070, , ,337,422 4,171,959 4,976,607 91,368, ,132,115 28,636,105-5,417, ,039, ,111,645 1,385, ,497, ,696 1,061,032 90,742-23,366, ,680, ,853,591 Group A Averages 194,560, , ,509,992 4,707,913 1,318,938 30,096,884 24,933,228 70,095,204 2,637,380 4,274,684 21,956, ,530,404 16

17 Chart Five Receipts GROUP B UNION PER CAPITA TAX/DUES FEES TOTAL DUES = PCT + FEES INTEREST AND DIVIDENDS RENTS SALE OF INVESTMENTS & FIXED ASSETS COLLECTED ON BEHALF OF AFFILIATES FROM MEMBERS LOAN REPAYMENT LOANS OBTAINED OTHER TOTAL RECEIPTS 14 85,183,808 3,239,227 88,423,035 4,354,601 1,551, ,031, ,533,812-7,534, ,428, ,380,806-81,380,806 2,021,625 1,239,564 18,438, ,101, ,181, ,716,960-76,716, ,388 3,204,454 4,861,289 53,055, ,815 25,614-49,689, ,721, ,916,059-74,916, ,919 2,291,320 5,815,569 47,274,581-7,947-8,196, ,801, ,501,001 1,384,622 66,885,623 3,484,260 14,400 2,114,125 27,750,084 37,622,883 46,628-6,377, ,295, ,271, ,045 63,140,610 15,698,925 3,317,110 4,613, ,014,425-21,624, ,409, ,425,820 1,749,578 59,175,398 6,972, ,712 6,512, ,550,000 4,961, ,386, ,416,329 55,756 54,472,085 1,781,111 24,797,078 1,531 8,917,390-51,541-19,862, ,883, ,392, ,670 45,584, , ,831-19,491,417 65,772, ,190,092 11,166,129 54,356,221 1,177,850 1,571,802 1,956,955 57,891, ,187, ,142, ,421, ,615 39,754,892 1,275,857 1,406,162 3,620,415 3,444, , ,321 32,349,039 2,537,194 84,931, ,304,734-37,304,734 9,709, , ,057,146-67,599,178 10,123-2,928, ,177, ,012, ,008 37,317,547 12, ,261-52,900-7,064,904 45,014, ,168,380 2,221,247 34,389,627 5,210,526 2,851, , , ,772, ,564, ,574, ,374 31,745,873 13, , ,000 7,598,776-18,419-13,643,379 53,513, ,792,199-29,792,199 1,350,297 2,841, ,873-9,870,490 43,905, ,433,031 14,622,891 44,055,922 1,920,984-43,628, ,649, ,255, ,240,884-28,240, , ,251 28,358, ,986, ,093 27,112,045 2,621, ,596 19,398, , ,830 50,064, ,276,893 1,880,062 28,156, , ,860 53,678, ,204 69,065 12,300-1,677,507 84,576, ,583,593-24,583, , ,428 1, ,755,064 33,127, ,077, ,078, ,120 13,624 5,104,161 9,592, ,188,062 39,437, ,797,056-21,797,056 2,267,802-75,615,532 13,787,117 58,911 43,846-1,145, ,715,476 Group B Averages 44,959,333 1,665,902 46,625,236 2,721,185 2,052,931 22,856,839 10,000,266 4,606, ,634 3,965,270 15,087, ,246,228 17

18 Chart Five Receipts GROUP C UNION PER CAPITA TAX/DUES FEES TOTAL DUES = PCT + FEES INTEREST AND DIVIDENDS RENTS SALE OF INVESTMENTS & FIXED ASSETS COLLECTED ON BEHALF OF AFFILIATES FROM MEMBERS LOAN REPAYMENT LOANS OBTAINED OTHER TOTAL RECEIPTS 37 17,590,818-17,590,818 1,100, ,215,760 69,907, ,733, ,547 17,010, ,802 2,882, , ,687,939 31,707, ,400, ,575 16,646, ,307-60, , ,056 17,417, ,811, ,836 16,123, , ,146 1, , , ,841 18,320, ,721,275-11,721,275 2,194, ,804, ,377-3, ,761 23,613, ,587,499 55,076 11,642, , ,114, , , ,077 16,195, ,776, ,702 11,537,795 74, ,969 1,000, , ,526 13,454, ,949,621 3,905,884 13,855,505 3,961, ,316 39,624,689 15,004,380 25,397 1,000,000 2,500,000 3,467,410 79,612, ,366, ,003 9,515,965 34,765 50, ,600 6,812,573 16,354-4,181,159 21,317, ,877,524 77,602 8,955, ,614 1,223,629 13,991,004 21, ,036 25,193, ,444,545-8,444,545 3,478 56, ,817 9,040, ,820, ,499 8,176, ,084-1,624,992 6, , ,350 11,105, ,555,000 1,000,640 8,555,640 3,571, ,215 31,014, ,224,956-57,550, ,666, ,460,136 34,200 6,494, , , , ,659 8,005, ,400, ,042 5,869, ,658-1, , , ,133 7,294, ,922,138 91,711 5,013,849 27, , , ,546 5,567, ,227, ,421 3,556,728 9,055-26,632,644 3, ,439,829 31,641, ,197,632-3,197, , , , ,230 4,806, ,876,482 9,347,922 12,224, , , ,299 13,517, , ,857 1,012, ,497 1,151, , , ,159-2,729, ,920 3,812, , ,106 4, , , , , ,406 Group C Averages 7,887, ,588 8,649, , ,687 5,655, , , , ,696 5,860,302 22,455,812 All Group Averages 63,470,537 1,155,542 64,626,078 2,341,013 1,183,956 17,746,536 9,703,405 17,393, ,644 2,530,036 13,004, ,288,851 18

19 Disbursements Chart Six GROUP A UNION TOTAL DISBURSEMENTS SCHEDULES TOTAL SCHEDULE 20 BENEFITS PER CAPITA TAX STRIKE BENEFITS PURCHASE OF INVESTMENTS & F/A LOANS MADE REPAYMENT OF LOANS MADE TO AFFILIATES ON BEHALF OF MEMBERS OTHER 1 386,209, ,559,519 54,212,255-32,853 13,659,271 1,000, ,639-7,576, ,487, ,872,841 20,901,563 5,107, ,768 6,117, ,251 2,568,418 1,129,365 67,533 6,116, ,142, ,021,523 87,754,493 5,585,744 11,443, ,445,205 54, ,452,108-6,386, ,090,001 94,751,699 85,432,859 11,806, ,649 59,279, ,258-6,308,870-4,013, ,709, ,794,791 17,444,949 10,943,548-6,825,148-67,904,998 39,742,740-4,053, ,149, ,091,106 31,424,874 3,424,285 5,828,584 54,552,276 3,706,895-15,629,696-7,491, ,597, ,169,144 25,260,029 19,939,500-12,866,741 35, ,093-4,063, ,718, ,893,101 18,608, ,454-64,349, , , ,747 17,811,581 2,723, ,837, ,100,265 42,531,118 2,900,244 1,825,054 19,385, ,848,314-5,247, ,090,598 99,458,782 25,750,133 3,876, ,550 13,553, ,852 26,214, ,528 11,889, ,257, ,421,909 38,003,203 7,442, ,899,675 1,540,000-66,859, ,890,652 10,200, ,658, ,423,904 20,057,707 2,854,303 28,205, ,057 54,366,208 40,418, ,928,623 5,200, ,739, ,065,917 9,025,257 1,156,677-2,125, ,400 23,108,394 3,191,252 Group A Averages 352,899, ,124,962 36,646,654 5,825,349 3,750,985 41,943,166 4,755,664 8,578,564 25,573,647 69,688,332 6,011,741 19

20 Disbursements Chart Six GROUP B UNION TOTAL DISBURSEMENTS SCHEDULES TOTAL SCHEDULE 20 BENEFITS PER CAPITA TAX STRIKE BENEFITS PURCHASE OF INVESTMENTS & F/A LOANS MADE REPAYMENT OF LOANS MADE TO AFFILIATES ON BEHALF OF MEMBERS OTHER ,041,979 66,247,009 20,374,249 3,990, ,812,891 1,220, , ,796, ,150,306 55,999,354 22,813,101 4,897,986-27,451, ,988, ,231,595 95,815,861 23,176,749 2,403,825-2,877, ,000 2,065,000 53,572, ,472 4,558, ,768,284 66,507,735 13,989,085 5,445,469-5,292,290 50,687-45,099,486-3,383, ,540,421 43,917,411 16,417,497 2,389,506-15,641, ,831,435 37,913,658 2,428, ,712,124 63,785,149 11,635, ,751-21,084, ,568, ,242,388 41,351,336 21,215,264 4,096,749 29,186 27,833, ,716, ,758,743 57,604,517 10,458,229 3,513,231 4,149,286 15,615, ,745,708-6,672, ,424,442 52,497,234 8,509,035 2,301, ,466 61, ,476, ,557,082 37,532,309 9,421,901 2,180,377-11,032,607 8, ,725 57,706,585-2,447, ,463,778 27,440,451 12,673,084 1,032,813-4,439,238 18,000 30,288,814 3,373, ,550 2,095, ,340,356 33,628,589 6,164,439 1,792, ,739,385 6, ,712,371 2,296, ,070,925 23,225,976 10,066,338 1,513, , ,053-1,570, ,243, ,627,839 5,560,032 45,650-37,801,327 13, , ,996, ,540,099 19,303,705 7,202,465 14,844,155-1,388,634 1,000-7,617,918-2,182, ,778,682 28,566,368 6,994,799 2,177,499-6,950, ,089, ,273,822 36,153,604 15,068,328 1,984,692-41,797, ,269, ,317,571 23,803,419 1,544,044 1,513, , , ,416,626 19,607,890 4,378,518 1,531,139-12,320,637 6,923, ,654, ,294,083 18,424,281 5,608, ,752-58,266,434 5, ,301 69, , ,769,056 26,953,757 2,624, ,742-3,118, , ,746,137 15,747,051 4,552, ,441-2,792, ,592, , ,913,044 14,203,466 4,296,505 1,092,401-77,933, ,843,756 56,021 2,487,254 Group B Averages 105,243,253 44,041,057 10,641,066 2,653, ,673 29,082, ,822 1,451,284 10,090,537 4,630,971 2,103,210 20

21 Disbursements Chart Six GROUP C UNION TOTAL DISBURSEMENTS SCHEDULES TOTAL SCHEDULE 20 BENEFITS PER CAPITA TAX STRIKE BENEFITS PURCHASE OF INVESTMENTS & F/A LOANS MADE REPAYMENT OF LOANS MADE TO AFFILIATES ON BEHALF OF MEMBERS OTHER 37 62,785,195 31,394,484 1,980, ,861, , ,534,347 26,038,981 4,029, , ,654-73, , ,794,255 7,072,669 3,011, , , , ,706,276 11,031,845 2,474, ,078 63,156 12,400 98, , , ,868,918 7,042,416 6,369, , ,596 10,257, , , ,859,492 7,942,386 1,958, ,042-2,928, , , ,452,708 9,101,550 2,300, ,414-86,680-2, , , ,873,217 20,703,070 10,501, ,273-33,881, ,315,205 5, , ,857,842 9,702,747 1,407, , , ,870 11, ,240 5,849, , ,993,666 6,966,056 2,040, , ,890 14,573, , ,770,253 8,606, , , , ,367,405 5,426,148 1,991, , , , , ,076,922 74,378,150 1,101, ,202,034 1,383, ,011, ,852,526 4,257, , , , , , , ,157,739 5,301, ,779 72, , , , , ,583,698 3,719, , , , ,565 2, , , ,114,745 3,130, ,187 37,795-28,180, ,219 76, , ,819,009 3,112, ,005 28, , , , ,720,507 9,731,690 1,330, ,800-71, , ,352, , , , , , ,024, , ,700 79,392-2,929, , , , ,940-1, , ,378 1, , Group C Averages 20,807,276 11,151,082 1,940, ,860 34,593 5,854,894 72,617 8, , , ,775 All Group Averages 126,895,763 54,593,961 12,979,184 2,442, ,795 22,861,301 1,219,555 2,459,200 9,863,618 17,294,825 2,270,344 21

22 Schedules Chart Seven SCHEDULE 15 SCHEDULE 16 SCHEDULE 17 SCHEDULE 18 SCHEDULE 19 SCHEDULES REPRESENTATIONAL POLITICAL & LOBBYING CONTRIBUTIONS GENERAL OVERHEAD UNION ADMIN TOTAL GROUP A UNION AMOUNT % AMOUNT % AMOUNT % AMOUNT % AMOUNT % AMOUNT % ,503, % 43,029, % 95,232, % 66,106, % 58,686, % 309,559, % 142,360, % 61,600, % 3,596, % 33,709, % 30,605, % 271,872, % 88,786, % 12,255, % 8,852, % 18,673, % 12,453, % 141,021, % 54,987, % 5,968, % 1,889, % 24,878, % 7,026, % 94,751, % 77,641, % 28,593, % 5,076, % 36,861, % 8,622, % 156,794, % 99,075, % 13,236, % 952, % 18,846, % 8,980, % 141,091, % 36,428, % 55,286, % 4,108, % 24,461, % 18,883, % 139,169, % 52,879, % 5,115, % 182, % 30,270, % 33,445, % 121,893, % 50,090, % 7,761, % 2,369, % 17,184, % 40,694, % 118,100, % 51,051, % 3,718, % 1,405, % 19,917, % 23,365, % 99,458, % 67,968, % 4,261, % 3,021, % 7,151, % 19,019, % 101,421, % 52,340, % 5,815, % 1,356, % 37,479, % 22,432, % 119,423, % 71,038, % 874, % 996, % 54,054, % 10,102, % 137,065, % Group A Averages 68,550, % 19,039, % 9,926, % 29,969, % 22,639, % 150,124, % 22

23 Schedules Chart Seven SCHEDULE 15 SCHEDULE 16 SCHEDULE 17 SCHEDULE 18 SCHEDULE 19 SCHEDULES REPRESENTATIONAL POLITICAL & LOBBYING CONTRIBUTIONS GENERAL OVERHEAD UNION ADMIN TOTAL GROUP B UNION AMOUNT % AMOUNT % AMOUNT % AMOUNT % AMOUNT % AMOUNT % 14 26,633, % 6,901, % 2,194, % 2,888, % 27,630, % 66,247, % 15 11,977, % 6,567, % 1,820, % 2,226, % 33,407, % 55,999, % 16 23,651, % 45,972, % 1,564, % 19,523, % 5,103, % 95,815, % 17 30,579, % 11,240, % 487, % 12,727, % 11,473, % 66,507, % 18 18,022, % 2,175, % 965, % 15,456, % 7,297, % 43,917, % 19 3,821, % 12,905, % 6,245, % 28,635, % 12,177, % 63,785, % 20 16,527, % 10,803, % 807, % 3,845, % 9,366, % 41,351, % 21 31,058, % 4,637, % 648, % 6,915, % 14,345, % 57,604, % 22 4,735, % 10,348, % 1,678, % 26,824, % 8,910, % 52,497, % 23 20,420, % 1,388, % 311, % 7,548, % 7,863, % 37,532, % 24 9,957, % 1,684, % 501, % 8,205, % 7,091, % 27,440, % 25 16,393, % 2,010, % 1,361, % 9,598, % 4,265, % 33,628, % 26 9,335, % 908, % 531, % 7,573, % 4,876, % 23,225, % 27 16,440, % 773, % 867, % 118,925, % 7,621, % 144,627, % 28 7,775, % 347, % 145, % 9,082, % 1,952, % 19,303, % 29 13,438, % 2,577, % 379, % 5,615, % 6,555, % 28,566, % 30 11,811, % 1,459, % 580, % 8,916, % 13,384, % 36,153, % 31 3,680, % 8,350, % 211, % 10,692, % 868, % 23,803, % 32 8,066, % 1,725, % 698, % 5,374, % 3,743, % 19,607, % 33 8,345, % 866, % 526, % 5,528, % 3,156, % 18,424, % 34 13,152, % 2,755, % 191, % 4,842, % 6,011, % 26,953, % 35 5,215, % 969, % 332, % 3,195, % 6,034, % 15,747, % 36 6,259, % 1,218, % 297, % 4,122, % 2,304, % 14,203, % Group B Averages 13,795, % 6,025, % 1,015, % 14,272, % 8,932, % 44,041,057 23

24 Schedules Chart Seven SCHEDULE 15 SCHEDULE 16 SCHEDULE 17 SCHEDULE 18 SCHEDULE 19 SCHEDULES REPRESENTATIONAL POLITICAL & LOBBYING CONTRIBUTIONS GENERAL OVERHEAD UNION ADMIN TOTAL GROUP C AMOUNT % AMOUNT % AMOUNT % AMOUNT % AMOUNT % AMOUNT % 37 13,687, % 473, % 2,525, % 12,643, % 2,064, % 31,394, % 38 16,021, % 107, % 79, % 8,763, % 1,066, % 26,038, % 39 3,100, % 69, % 54, % 903, % 2,943, % 7,072, % 40 5,978, % 95, % 350, % 2,508, % 2,098, % 11,031, % 41 2,833, % 14, % 114, % 2,196, % 1,882, % 7,042, % 42 2,561, % 133, % 51, % 3,628, % 1,568, % 7,942, % 43 5,675, % 231, % 218, % 992, % 1,983, % 9,101, % 44 12,823, % 2,537, % 234, % 4,183, % 923, % 20,703, % 45 3,339, % 209, % 32, % 2,383, % 3,737, % 9,702, % 46 4,438, % 41, % 29, % 1,230, % 1,225, % 6,966, % 47 7,033, % % 113, % 1,317, % 142, % 8,606, % 48 1,718, % 163, % 101, % 2,803, % 640, % 5,426, % 49 6,175, % 141, % 17, % 61,523, % 6,520, % 74,378, % 50 2,545, % 256, % 5, % 480, % 969, % 4,257, % 51 1,808, % 75, % 3, % 1,766, % 1,647, % 5,301, % 52 1,172, % 272, % 29, % 606, % 1,639, % 3,719, % 53 1,351, % % 128, % 1,366, % 284, % 3,130, % 54 1,362, % 14, % 1, % 1,179, % 554, % 3,112, % 55 3,480, % 52, % 216, % 2,531, % 3,449, % 9,731, % 56 53, % 35, % % 168, % 71, % 328, % , % % % 206, % 413, % 744, % , % % 3, % 324, % 90, % 740, % % % % 1, % % 1, % Group C Averages 4,243, % 214, % 187, % 4,943, % 1,561, % 11,151,082 All Group Averages 22,136, % 6,627, % 2,655, % 14,094, % 9,079, % 54,593, % 24

25 Chart Eight Payments to Officers and Employees, Benefits, and Related Ratios GROUP A UNION TOTAL DISBURSEMENTS SCHEDULE 11 GROSS PAYMENTS TO OFFICERS SCHEDULE 12 GROSS PAYMENTS TO EMPLOYEES TOTAL SCHEDULE 20 BENEFITS TOTALS SCHEDULES BENEFITS % OF SCHEDULES 11 & 12 OFFICERS + EMPLOYEES + BENEFIT % SCHEDULES SCHEDULES % PER CAPITA TAX AND DUES REV 1 386,209,945 4,260,682 73,497,969 77,758,651 54,212, ,559, % 42.63% 35.97% 2 314,487,938 2,207,942 57,301,877 59,509,819 20,901, ,872, % 29.58% 28.98% 3 549,142,711 3,447,825 81,058,757 84,506,582 87,754, ,021, % % 63.09% 4 262,090,001 5,310,819 37,969,909 43,280,728 85,432,859 94,751, % % 59.57% 5 303,709,402 1,401,090 46,137,204 47,538,294 17,444, ,794, % 41.44% 33.78% 6 263,149,302 2,302,180 74,868,826 77,171,006 31,424, ,091, % 76.97% 59.51% 7 201,597,328 1,225,411 55,103,107 56,328,518 25,260, ,169, % 58.63% 44.84% 8 227,718,721 3,583,008 43,811,182 47,394,190 18,608, ,893, % 54.15% 36.84% 9 198,837,348 3,870,107 44,568,993 48,439,100 42,531, ,100, % 77.03% 53.40% ,090,598 3,721,046 45,800,882 49,521,928 25,750,133 99,458, % 75.68% 55.80% ,257,347 4,269,279 59,585,604 63,854,883 38,003, ,421, % % 76.34% ,658,098 2,892,018 40,904,288 43,796,306 20,057, ,423, % 53.47% 55.01% ,739, ,677 42,722,059 42,893,736 9,025, ,065, % 37.88% 49.39% Group A Averages 352,899,062 2,974,083 54,102,358 57,076,442 36,646, ,124, % 69.68% 50.19% NOTES & COMMENTS 1) The Schedule 20 Benefits may include benefits paid in behalf of local employees that are not included as Officers and Employees in Schedule 11 and

26 Chart Eight Payments to Officers and Employees, Benefits, and Related Ratios GROUP B UNION TOTAL DISBURSEMENTS SCHEDULE 11 GROSS PAYMENTS TO OFFICERS SCHEDULE 12 GROSS PAYMENTS TO EMPLOYEES TOTAL SCHEDULE 20 BENEFITS TOTALS SCHEDULES BENEFITS % OF SCHEDULES 11 & 12 OFFICERS + EMPLOYEES + BENEFIT % SCHEDULES SCHEDULES % PER CAPITA TAX AND DUES REV ,041,979 13,021,845 9,610,565 22,632,410 20,374,249 66,247, % 64.92% 50.49% ,150,306 5,384,889 25,679,150 31,064,039 22,813,101 55,999, % 96.21% 66.20% ,231, ,373 37,373,237 38,204,610 23,176,749 95,815, % 64.06% 80.01% ,768,284 3,034,150 33,603,826 36,637,976 13,989,085 66,507, % 76.12% 67.58% ,540,421 3,247,493 20,107,751 23,355,244 16,417,497 43,917, % 90.56% 60.72% 19 98,712,124 3,196,187 12,079,868 15,276,055 11,635,112 63,785, % 42.19% 43.22% 20 96,242,388 1,995,321 16,005,151 18,000,472 21,215,264 41,351, % 94.84% 68.29% ,758,743 4,371,356 20,872,769 25,244,125 10,458,229 57,604, % 61.98% 65.61% 22 65,424,442 3,353,034 13,490,892 16,843,926 8,509,035 52,497, % 48.29% 55.85% ,557,082 9,885,657 7,303,854 17,189,511 9,421,901 37,532, % 70.90% 61.61% 24 81,463,778 3,539,263 13,697,144 17,236,407 12,673,084 27,440, % % 75.87% ,340,356 15,809,242 8,726,838 24,536,080 6,164,439 33,628, % 91.29% 82.30% 26 37,070,925 1,286,734 11,647,998 12,934,732 10,066,338 23,225, % 99.03% 62.14% ,243,280 3,065,193 14,495,328 17,560,521 5,560, ,627, % 15.99% 71.87% 28 52,540,099 3,208,641 11,571,252 14,779,893 7,202,465 19,303, % % 69.62% 29 45,778,682 2,222,355 10,742,789 12,965,144 6,994,799 28,566, % 69.87% 67.00% 30 96,273,822 3,306,994 17,709,389 21,016,383 15,068,328 36,153, % 99.81% % 31 27,317, ,210 5,534,457 5,778,667 1,544,044 23,803, % 30.76% 25.93% 32 47,416,626 4,188,356 5,807,816 9,996,172 4,378,518 19,607, % 73.31% 53.27% 33 84,294,083 2,828,676 7,650,848 10,479,524 5,608,481 18,424, % 87.32% 61.22% 34 33,769,056 1,385,709 5,053,452 6,439,161 2,624,374 26,953, % 33.63% 36.87% 35 33,746,137 6,162,967 4,201,819 10,364,786 4,552,893 15,747, % 94.73% 64.64% ,913,044 3,045,630 2,963,029 6,008,659 4,296,505 14,203, % 72.55% 47.28% Group B Averages 105,243,253 4,287,621 13,736,053 18,023,674 10,641,066 44,041, % 73.97% 63.49% 26

27 Chart Eight Payments to Officers and Employees, Benefits, and Related Ratios GROUP C UNION TOTAL DISBURSEMENTS SCHEDULE 11 GROSS PAYMENTS TO OFFICERS SCHEDULE 12 GROSS PAYMENTS TO EMPLOYEES TOTAL SCHEDULE 20 BENEFITS TOTALS SCHEDULES BENEFITS % OF SCHEDULES 11 & 12 OFFICERS + EMPLOYEES + BENEFIT % SCHEDULES SCHEDULES % PER CAPITA TAX AND DUES REV 37 62,785,195 2,138,044 12,805,673 14,943,717 1,980,560 31,394, % 53.91% 96.21% 38 31,534,347 92,324 8,494,444 8,586,768 4,029,998 26,038, % 48.45% 75.40% 39 11,794,255 2,887,913 2,079,051 4,966,964 3,011,479 7,072, % % 48.65% 40 15,706, ,148 4,098,434 5,062,582 2,474,426 11,031, % 68.32% 47.67% 41 24,868,918 2,448,737 1,045,432 3,494,169 6,369,062 7,042, % % 84.15% 42 13,859,492 1,287,283 3,513,046 4,800,329 1,958,075 7,942, % 85.09% 58.32% 43 12,452,708 1,010,220 4,594,121 5,604,341 2,300,264 9,101, % 86.85% 73.35% 44 80,873,217 2,081,860 9,280,365 11,362,225 10,501,176 20,703, % % % 45 18,857, ,134 3,848,478 4,490,612 1,407,299 9,702, % 60.79% 62.97% 46 24,993,666 1,596,271 3,219,899 4,816,170 2,040,113 6,966, % 98.42% 77.23% 47 9,770,253-2,786,306 2,786, ,696 8,606, % 43.20% 44.03% 48 8,367,405 1,631,216 2,149,438 3,780,654 1,991,864 5,426, % % 73.82% 49 88,076,922 90,459 10,946,186 11,036,645 1,101,704 74,378, % 16.32% % 50 6,852,526 1,560,997 1,462,668 3,023, ,151 4,257, % 88.58% 58.37% 51 7,157,739 6,496 2,664,021 2,670, ,779 5,301, % 59.31% 58.22% 52 5,583, ,747 2,102,100 2,598, ,669 3,719, % 85.15% 64.35% 53 32,114,745 19,027 2,014,639 2,033, ,187 3,130, % 82.51% 80.03% 54 4,819,009 1,122, ,162 1,656, ,005 3,112, % 69.58% 67.72% 55 11,720,507 2,750, ,246 3,628,882 1,330,667 9,731, % 50.96% % 56 1,352, ,340 36, , , , % 89.98% 32.54% 57 4,024, , , , , % 62.10% 52.01% ,101 49, , , , % 45.60% 49.87% , , % 0.00% Group C Averages 20,807,276 1,010,996 3,427,901 4,438,897 1,940,037 11,151, % 72.17% 76.42% All Group Averages 126,895,763 2,720,869 18,611,891 21,332,760 12,979,184 54,593, % 72.32% 65.60% 27

28 Chart Nine Other Ratios GROUP A UNION OPERATING RESERVE NO. OF MONTHS PER CAPITA TAX PER MEMBER PER MONTH PERCENTAGE OF PER CAPITA TAX TO TOTAL MODIFIED RECEIPTS % % % % % % % % % % % % % Group A Averages % NOTES & COMMENTS 1) Modified Total Receipts consist of Dues and Agency Fees, Per Capita Taxes, fees, interest, dividends, rents, and other. 28

29 Chart Nine Other Ratios GROUP B UNION OPERATING RESERVE NO. OF MONTHS PER CAPITA TAX PER MEMBER PER MONTH PERCENTAGE OF PER CAPITA TAX TO TOTAL MODIFIED RECEIPTS % % 16 (0.33) % 17 (4.36) % % % % % 22 (3.96) % % % % % % % % % % % % % % % Group B Averages % 29

30 Chart Nine Other Ratios GROUP C UNION OPERATING RESERVE NO. OF MONTHS PER CAPITA TAX PER MEMBER PER MONTH PERCENTAGE OF PER CAPITA TAX TO TOTAL MODIFIED RECEIPTS % % % % % % % % % % % % , % % % % % % % 56 (3.08) % % % % Group C Averages % All Group Averages % 30

31 Salary Payments Chart Ten ALL OFFICERS REPORTED ON SCHEDULE 11 OFFICERS OVER $100,000 IN SALARY GROUP A UNION GROSS PAYMENTS TO OFFICERS SALARY ALLOWANCES OFFICIAL BUSINESS OTHER NO. OF OFFICERS AVG. OFFICER DISBURSEMENT # OFFICERS RECEIVING >100K SALARY ALLOWANCES OFFICIAL BUSINESS OTHER AVG. OFFICER SALARY 1 4,260,682 2,093, ,363 1,667,275 27, , ,847, , ,740 26, , ,207,942 1,916,426 25, ,320 85, , ,752,337 25, ,165 85, , ,447,825 2,684, , , ,684, , , ,310,819 4,239,506 7, , , , ,598,272 5, , , , ,401, , , , , , ,960 93, , ,302,180 2,081,565 93,420 98,579 28, , ,081,565 93,420 98,579 28, , ,225, , ,700 98, , ,446 12,580 42, , ,583, , ,500 2,211, , , ,292 24,000 29, , , ,870,107 3,279, , , , , ,229,993 75, , , , ,721,046 2,898, , , , , ,898, , , , , ,269,279 3,559, ,980 38, , ,057, ,355 38, , ,892,018 2,581,756 39, , , ,446,798 38, , , , , , Group A Averages 2,974,083 2,102, , , , , ,891,851 85, ,489 94, ,881 31

32 Salary Payments Chart Ten ALL OFFICERS REPORTED ON SCHEDULE 11 OFFICERS OVER $100,000 IN SALARY GROUP B UNION GROSS PAYMENTS TO OFFICERS SALARY ALLOWANCES OFFICIAL BUSINESS OTHER NO. OF OFFICERS AVG. OFFICER DISBURSEMENT # OFFICERS RECEIVING >100K SALARY ALLOWANCES OFFICIAL BUSINESS OTHER AVG. OFFICER SALARY 14 13,021,845 9,654,306 2,025,697 1,328,718 13, , ,654,306 2,025,697 1,326,542 13, , ,384,889 4,580, , , , ,433, , , , , ,200-56,685 24, , ,200-30,714 24, , ,034,150 2,223, , , , ,174, , , , ,247,493 2,556, , ,250 48, , ,985, , ,750 44, , ,196,187 2,680, , ,782 5, , ,680, , ,782 5, , ,995,321 1,710, ,500 35, , , ,488 10,000 29,618 98, , ,371,356 3,636, , ,780 36, , ,371,612 46, ,295 19, , ,353,034 2,954,361 4, , , ,624,121 4, , , ,885,657 8,721,826 48,514 1,062,659 52, , ,578,741 43, ,837 47, , ,539,263 2,447,055 14,050 1,068,429 9, , ,447,055 14,050 1,068,429 9, , ,809,242 6,592,420 47, , , , ,150,123 47, , , , ,286,734 1,170, ,503 16, , ,170, ,503 16, , N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 28 3,208,641 1,836,258-1,139, , , ,836,258-1,139, , , ,222,355 1,513, , ,941 11, , ,513, , ,793 11, , ,306,994 2,691, , ,100 14, , ,682, , ,740 14, , , ,265-13, , ,188,356 3,452,412 40, ,276 27, , ,452,412 40, ,276 27, , ,828,676 2,526,321 83, , , ,150,205 56, , , ,385, , ,327 4, , , ,184 2, , ,162,967 5,903, , , ,778, , , ,045,630 2,895,701-96,613 53, , ,663,724-76,018 51, ,266 Group B Averages 4,343,186 3,250, , ,244 68, , ,823, , ,593 52, ,384 32

33 Salary Payments Chart Ten ALL OFFICERS REPORTED ON SCHEDULE 11 OFFICERS OVER $100,000 IN SALARY GROUP C UNION GROSS PAYMENTS TO OFFICERS SALARY ALLOWANCES OFFICIAL BUSINESS OTHER NO. OF OFFICERS AVG. OFFICER DISBURSEMENT # OFFICERS RECEIVING >100K SALARY ALLOWANCES OFFICIAL BUSINESS OTHER AVG. OFFICER SALARY 37 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 38 92, , , ,887,913 2,521, , ,365 14, , ,499, , ,962 12, , , ,919 81,046 95,563 13, , ,576 29,962 51,898 5, , ,448,737 1,907,987 21, ,837 11, , ,842,711 20, ,625 10, , ,287, , , ,919 16, , ,003 73,378 78,234 15, , ,010, ,749-33,147 8, , ,749-30,089 7, , ,081,860 1,809, , ,105 22, , ,785, , ,483 22, , , ,239-71, , ,125-42, , ,596,271 1,244,526 86, , , , ,164,412 86, , , , ,631,216 1,078, , ,180 57, , , , ,473 54, , , ,955 9, , ,560,997 1,038, , , , , , , , , ,654 18,804 53,594 46, , ,917-38,765 46, , , , ,122, , ,966 12, , , ,025 11, , ,750,636 2,451, , , ,451, , , , ,000-4, , , , , ,516-14, , ,234-45,650 2, , Group C Averages 959, ,931 52, ,133 14, , ,026 36,579 99,568 13, ,880 All Group Averages 2,678,070 1,995, , ,513 62, , ,758,563 96, ,636 46, ,574 33

34 Chart Eleven All Employees Reported on Schedule 12 ALL EMPLOYEES REPORTED ON SCHEDULE 12 GROUP A UNION GROSS PAYMENTS TO EMPLOYEES SALARY ALLOWANCES OFFICIAL BUSINESS OTHER NUMBER OF EMPLOYEES AVERAGE EMPLOYEE DISBURSEMENT 1 73,497,969 68,464, ,953 3,886, , , ,301,877 52,687, ,135 4,161,989 20, , ,058,757 68,978,463-12,080, , ,969,909 32,082,036 95,099 5,321, , , ,137,204 40,495,406 2,494,564 3,147, , ,868,826 68,295,224 3,418,139 3,039, , , ,103,107 46,299,715 1,352,852 7,396,516 54, , ,811,182 42,539,010-1,272, , ,568,993 37,557,301 1,483,895 2,827,053 2,700, , ,800,882 37,626,794 2,355,211 5,381, , , ,585,604 51,830,674 70,347 7,574, , , ,904,288 37,018, ,175 3,427, , ,722,059 40,873,167 10,521 1,838, ,018 Group A Averages 54,102,358 48,057,611 1,008,838 4,719, , ,703 34

35 Chart Eleven All Employees Reported on Schedule 12 ALL EMPLOYEES REPORTED ON SCHEDULE 12 GROUP B UNION GROSS PAYMENTS TO EMPLOYEES SALARY ALLOWANCES OFFICIAL BUSINESS OTHER NUMBER OF EMPLOYEES AVERAGE EMPLOYEE DISBURSEMENT 14 9,610,565 8,223, , , , ,679,150 22,924,479-2,267, , , ,373,237 35,459,519-1,840,706 73, , ,603,826 29,465, ,498 3,555, , ,107,751 16,693,641 1,721,713 1,672,332 20, , ,079,868 9,956, ,684 1,867, , ,005,151 14,091, , , , , ,872,769 18,004, ,840 1,976, , , ,490,892 13,199,473 4, , , ,303,854 6,855,388 45, ,424 16, , ,697,144 10,513, ,879 2,599,941 85, , ,726,838 8,091, , , ,647,998 10,983, ,898 40, , ,495,328 13,426,209 98, , , , ,571,252 9,737,478-1,813,686 20, , ,742,789 8,897, , ,375 83, , ,709,389 14,690,972 2,118, ,497 89, , ,534,457 5,346,455 21, , , ,807,816 5,377, ,381 18, , ,650,848 6,676, , , , ,053,452 4,697, ,165 4, , ,201,819 4,022, , , ,963,029 2,899,630-42,799 20, ,742 Group B Averages 13,736,053 12,184, ,773 1,108,928 69, ,180 35

36 Chart Eleven All Employees Reported on Schedule 12 ALL EMPLOYEES REPORTED ON SCHEDULE 12 GROUP C UNION GROSS PAYMENTS TO EMPLOYEES SALARY ALLOWANCES OFFICIAL BUSINESS OTHER NUMBER OF EMPLOYEES AVERAGE EMPLOYEE DISBURSEMENT 37 12,805,673 11,954, ,874 7, , ,494,444 8,196, , , ,079,051 1,714, , ,180 1, , ,098,434 3,207, , ,435 32, , ,045, ,014-97,561 1, , ,513,046 2,986, ,186 41, , ,594,121 4,167,840 70, ,653 1, , ,280,365 8,496, , ,735 11, , ,848,478 3,662, ,970 11, , ,219,899 2,593, , , , , ,786,306 2,643,598 38, , , ,149,438 1,638, , ,077 3, , ,946,186 9,852, , ,270 40, , ,462,668 1,308, , , ,664,021 2,649,691 3,759 10, , ,102,100 1,939,556 46, , , ,014,639 1,885, ,851 23, , , ,829-25,333 7, , , ,137-48, , ,696 36, , , ,201-4,006 2, , Group C Averages 3,427,901 3,108,542 78, ,036 14, ,609 All Group Averages 18,611,891 16,550, ,695 1,560, , ,005 36

37 Chart Twelve Year-over-year Comparison of Chart Eight BENEFITS PERCENTAGE OF SCHEDULES OFFICERS + EMPLOYEES + BENEFIT PERCENTAGE SCHEDULES SCHEDULES PERCENTAGE PER CAPITA TAX AND DUES GROUP A UNION % 80.88% 42.63% 46.71% 35.97% 37.00% 35.12% 35.10% 29.58% 31.88% 28.98% 27.05% % % % % 63.09% 61.60% % % % % 59.57% 80.13% 36.70% 35.74% 41.44% 40.97% 33.78% 41.47% 40.72% % 76.97% % 59.51% % 44.84% 39.33% 58.63% 72.52% 44.84% 44.18% 39.26% 35.47% 54.15% 50.84% 36.84% 45.99% 84.76% 84.76% 77.03% 84.74% 53.40% 52.75% 52.00% 45.03% 75.68% 70.26% 55.80% 53.27% 59.51% 64.36% % % 76.34% 77.97% 45.80% 43.85% 53.47% 53.77% 55.01% 47.69% 21.04% 24.11% 37.88% 36.88% 49.39% 55.41% Group A Averages 63.90% 81.14% 69.68% 81.39% 50.19% 57.29% 37

38 Chart Twelve Year-over-year Comparison of Chart Eight BENEFITS PERCENTAGE OF SCHEDULES OFFICERS + EMPLOYEES + BENEFIT PERCENTAGE SCHEDULES SCHEDULES PERCENTAGE PER CAPITA TAX AND DUES GROUP B UNION % 90.43% 64.92% 72.52% 50.49% 52.67% % 73.13% 96.21% % 66.20% 66.14% % 60.24% 64.06% 60.17% 80.01% 77.08% % 39.92% 76.12% 81.35% 67.58% 65.63% % 59.63% 90.56% 85.51% 60.72% 61.61% % 65.79% 42.19% 41.25% 43.22% 45.40% % % 94.84% % 68.29% 72.48% % 41.49% 61.98% 60.86% 65.61% 63.99% % 56.12% 48.29% 48.75% 55.85% 51.64% % 57.53% 70.90% 85.04% 61.61% 64.08% % 79.07% % % 75.87% 74.33% % 33.17% 91.29% 57.31% 82.30% 59.73% % 79.15% 99.03% 84.32% 62.14% 66.38% % 26.81% 15.99% 19.31% 71.87% 83.46% % 51.01% % % 69.62% 65.74% % 53.94% 69.87% 74.01% 67.00% 68.39% % 71.62% 99.81% % % % % 22.53% 30.76% 44.98% 25.93% 24.54% % 39.84% 73.31% 44.19% 53.27% 55.21% % 54.15% 87.32% 86.05% 61.22% 63.03% % 34.24% 33.63% 45.14% 36.87% 40.85% % 42.11% 94.73% 79.54% 64.64% 58.16% % 70.62% 72.55% 61.49% 47.28% 45.36% Group B Averages 58.09% 57.62% 73.97% 73.17% 63.49% 62.85% 38

39 Chart Twelve Year-over-year Comparison of Chart Eight BENEFITS PERCENTAGE OF SCHEDULES OFFICERS + EMPLOYEES + BENEFIT PERCENTAGE SCHEDULES SCHEDULES PERCENTAGE PER CAPITA TAX AND DUES GROUP C UNION % 13.28% 53.91% 49.90% 96.21% 98.40% % 42.72% 48.45% 46.62% 75.40% 75.50% % 58.16% % % 48.65% 55.61% % 56.98% 68.32% 72.04% 47.67% 50.73% % % % % 84.15% 80.25% % 38.21% 85.09% 79.84% 58.32% 59.38% % 40.02% 86.85% 85.00% 73.35% 73.53% % 71.23% % 90.31% % % % 30.41% 60.79% 60.31% 62.97% 61.86% % 41.64% 98.42% % 77.23% 72.81% % 31.44% 43.20% 42.93% 44.03% 41.72% % 52.72% % % 73.82% 75.02% % 9.39% 16.32% 13.18% % % % 23.41% 88.58% 74.72% 58.37% 54.68% % 17.74% 59.31% 59.72% 58.22% 58.28% % 54.75% 85.15% % 64.35% 83.57% % 26.91% 82.51% 83.14% 80.03% 77.50% % 31.62% 69.58% % 67.72% 59.78% % 37.98% 50.96% 47.08% % % % 48.22% 89.98% 73.38% 32.54% 32.83% % % 62.10% 92.47% 52.01% 42.46% % 0.03% 45.60% 48.32% 49.87% 45.25% % 0.00% 0.00% 0.00% 0.00% 0.00% Group C Averages 44.23% 48.09% 72.17% 75.97% 76.42% 74.59% All Group Averages 53.97% 59.08% 73.32% 76.07% 65.60% 66.20% 39

40 Chart Thirteen Multi-year Comparison of Chart 10 All Officers Reported on Schedule 11 All Officers Reported on Schedule GROUP A UNION AVERAGE OFFICER DISBURSEMENT AVERAGE OFFICER DISBURSEMENT AVERAGE OFFICER DISBURSEMENT AVERAGE OFFICER DISBURSEMENT AVERAGE OFFICER SALARY AVERAGE OFFICER SALARY AVERAGE OFFICER SALARY AVERAGE OFFICER SALARY 1 19,910 18,807 17,179 8, , , , , ,999 23,791 25,696 25, , , , , , , , , , , , , ,836 95, ,839 85, , , , , ,135 23,712 28,282 18, , , , , , , , , , , , , ,231 34,782 33,031 15, , , , , ,094 9,541 9,629 1, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,137 2, Group A Average 95,662 99,064 94,438 76, , , , ,362 40

41 Chart Thirteen Multi-year Comparison of Chart 10 All Officers Reported on Schedule 11 All Officers Reported on Schedule GROUP B UNION AVERAGE OFFICER DISBURSEMENT AVERAGE OFFICER DISBURSEMENT AVERAGE OFFICER DISBURSEMENT AVERAGE OFFICER DISBURSEMENT AVERAGE OFFICER SALARY AVERAGE OFFICER SALARY AVERAGE OFFICER AVERAGE OFFICER SALARY SALARY , , , , , , , , , , , , , , , , ,990 12,732 14,380 14, , , , , ,004 71,655 57,646 48, , , , , , , , , , , , , , , , , , , ,015 85,102 92,788 74, , , , , ,690 72,284 78,714 78, , , , , , , ,392 81, , , , , , , ,541 85, , , , , , , , , , , , , , , , , , , ,698 1,024, , , , , , , , , N/A N/A N/A N/A N/A N/A N/A N/A , , , , , , , , , , , , , , , , , , , , , , , , ,629 11,506 13,714 11, , , , , , , , , , , ,298 75, , , , , , , ,980 67, , , , , , , , , , , , , ,401 53,997 38,825 55, , , , ,812 Group B Averages 194, , , , , , , ,798 41

42 Chart Thirteen Multi-year Comparison of Chart 10 All Officers Reported on Schedule 11 All Officers Reported on Schedule GROUP C UNION AVERAGE OFFICER DISBURSEMENT AVERAGE OFFICER DISBURSEMENT AVERAGE OFFICER DISBURSEMENT AVERAGE OFFICER DISBURSEMENT AVERAGE OFFICER SALARY AVERAGE OFFICER SALARY AVERAGE OFFICER SALARY AVERAGE OFFICER SALARY 37 N/A N/A N/A N/A N/A N/A N/A N/A 38 1, , , , , , , , , ,207 44,239 45,287 36, , , , , , ,058 92, , , , , ,389 37,735 43,747 30, , , , , ,425 62,547 57,877 40, , , , , , , , , , , , , ,376 62,272 63,091 53, , , , , ,558 77,409 66,614 46, , , , , , , ,379 82, , , , , , , , ,942 82, , , , , ,220 27,269 28,826 24, , , , ,163 88, ,299 88, , , , , , , , , , , , , ,617 8,121 7,616 7, , , , , ,273 18,010 18,210 14, ,735 2,853 2, Group C Averages 62,886 61,102 61,331 47, , , ,794 84,378 All Group Averages 118, , ,031 85, , , , ,510 42

43 Chart Fourteen Multi-year Comparison of Chart 11 AVERAGE EMPLOYEE DISBURSEMENT GROUP A UNION , , , , ,919 86,550 82,718 77, ,548 82,777 81,477 81, ,302 87,638 90,133 89, , , , , ,701 98, ,136 98, ,549 99, ,031 98, , , , , ,231 80,005 78,659 78, , , , , , , , , ,324 80,939 82,945 77, ,018 75,069 71,403 76,543 Group A Averages 101, , ,054 96,892 43

44 Chart Fourteen Multi-year Comparison of Chart 11 AVERAGE EMPLOYEE DISBURSEMENT GROUP B UNION , , , , , , , , ,097 91,728 89,277 85, ,604 89,623 89,167 87, , , , , , , , , , , , , ,982 68,658 68,182 66, ,798 98,256 98,116 94, ,350 43,545 45,111 43, , , , , ,238 42,884 65,153 39, ,184 88,543 83,607 84, , , , , ,846 88,974 96,702 85, ,942 81,857 74,453 75, , , , , ,818 50,811 60,387 62, ,188 83,386 81,650 76, ,846 97,414 95,465 43, , ,192 94,226 82, , ,218 94,515 86, , ,987 70, ,893 Group B Averages 100,180 96,120 93,518 89,040 44

45 Chart Fourteen Multi-year Comparison of Chart 11 AVERAGE EMPLOYEE DISBURSEMENT GROUP C UNION , , , , ,989 60,301 59,009 54, ,627 76,235 95,161 91, , , , , ,496 73,970 68,645 74, , , , , , , , , ,699 77,515 78,128 78, ,451 53,852 56,805 54, ,031 97, , , ,444 72,152 58,539 65, , , , , , , , ,651 65,884 61,372 59, , ,125 87,528 89, , , , , ,935 97,917 97,697 91, ,027 77,786 51,447 58, ,841 89,513 56,966 66, ,348 18,157 11,531 16, ,038 41,544 31,962 37, Group C Averages 88,609 85,255 79,914 78,512 All Group Averages 96,005 92,799 89,655 86,806 45