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          <CityNm>PEORIA</CityNm>
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        <FormAndLineReferenceDesc>PART I-A, LINE 1:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE LOCAL HAS ESTABLISHED PEORIA FEDERATION OF TEACHERS LOCAL 780 COMMITTEE ON POLITICAL EDUCATION (COPE) TO PROVIDE SUPPORT TO STATE AND LOCAL CANDIDATES FOR POLITICAL OFFICE WHOSE IDEALS ARE SIMILAR TO THOSE OF THE LOCAL.</ExplanationTxt>
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      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE USA REQUIRE THE LOCAL TO EVALUATE TAX POSITIONS TAKEN BY THE LOCAL AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE THAN LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE LOCAL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY PERIODS IN PROGRESS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ENTIRE GOVERNING BODY IS ELECTED EVERY TWO YEARS BY THE GENERAL MEMBERSHIP USING A SECRET BALLOT ELECTION PROCESS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL ACTIONS OF THE EXECUTIVE BOARD (THE GOVERNING BODY) ARE PRESENTED TO THE GENERAL MEMBERSHIP FOR THEIR REVIEW AND APPROVAL AT PERIODIC MEMBERSHIP MEETINGS CONVENED AS REQUIRED BY INTERNATIONAL AND LOCAL GOVERNING DOCUMENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE FORM 990 IS PROVIDED TO THE ENTIRE EXECUTIVE BOARD (THE GOVERNING BODY) PRIOR TO ITS FILING. AFTER THE EXECUTIVE BOARDS REVIEW AND APPROVAL, THE FORM IS SIGNED AND FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>ANNUAL ACKNOWLEDGEMENT IS REQUIRED FOR COMPLIANCE WITH THE CODE OF CONDUCT POLICY.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT AVAILABLE FOR PUBLIC INSPECTION.</ExplanationTxt>
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        <ExplanationTxt>THE OFFICERS ARE COMPENSATED BY PEORIA PUBLIC SCHOOL DISTRICT 150 AND THE LOCAL THEN REIMBURSES THE SCHOOL DISTRICT FOR THE SALARIES. ALTHOUGH PEORIA PUBLIC SCHOOL DISTRICT 150 DOES NOT MEET THE REQUIREMENTS TO BE REPORTED AS A RELATED PARTY, THE OFFICERS COMPENSATION HAS BEEN REPORTED ON BOTH PART VII, SECTION A AND PART IX, LINE 5.</ExplanationTxt>
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