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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE LOCAL'S MEMBERS ARE THE HEAT AND FROST INDUSTRY. ELIGIBILITY FOR MEMBERSHIP IS ACCORDING TO THE INTERNATIONAL CONSTITUTION AND APPLICANTS FOR MEMBERSHIP MUST COMPLY WITH AND BE SUBJECT TO THE REQUIREMENTS IMPOSED BY LOCAL 28'S CONSTITUTION AND THE INTERNATIONAL CONSTITUTION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>ON OCTOBER 23, 2019, THE INTERNATIONAL ASSOCIATION OF HEAT AND FROST INSULATORS AND ALLIED WORKERS, THE PARENT ORGANIZATION OF LOCAL 28 IMPOSED A TRUSTEESHIP ON THE LOCAL. THIS TRUSTEESHIP WAS AUTHORIZED BY ARTICLE X, SECTION 16 OF THE INTERNATIONAL CONSTITUION AND BYLAWS. ACCORDINGLY THE INTERNATIONAL SUSPENDED THE LOCAL'S CONSTITUTIONAL AUTONOMY THAT WOULD OTHERWISE BE AVAILABLE TO LOCAL 28 AND ASSUMED ALL MANAGEMENT AND OPERATIONAL RESPONSIBLITIES. IN ADDITION TO THE NORMAL DUTIES OF MANAGEMENT, THE TRUSTEESHIP WAS ESSTABLISHED TO REDUCE EXPENSES, COLLECT DELIQUENT DUES AND ESTABLISH NEW RELATIONSHIP WHEREIN THE MEMBERS COULD BE MORE CONSITENTLY EMPLOYED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>MAJOR DECISIONS REGARDING THE LOCAL'S CONSTITUTION OR FINANCIAL MATTERS ARE SUBJECT OT A VOTE BY THE MEMBERSHIP BODY.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS PREPARED BY THE OUTSIDE AUDITING FIRM AND PRESENTED TO THE BUSINESS MANAGER FOR REVIEW. AFTER REVIEW, THE BUSINESS MANAGER CIRCULATES THE 990 TO THE OTHER MEMBERS OF THE GOVERNING BODY FOR REVIEW AND DISCUSSION. UPON COMPLETION OF THIS PROCESS, ANY ADJUSTMENTS OR CORRECTIONS ARE MADE AND THE 990 IS FILED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING BODY OPERATES IN STRICT ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY. ANY CONFLICTS, POTENTIAL CONFLICTS, OR APPREARANCE OF CONFLICTS ARE REQUIRED TO BE DISCLOSED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BUSINESS MANAGER'S SALARY AND THE OFFICERS' RATE OF PAY IS DICTATED BY THE LOCAL'S CONSTITUTION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND TAX RETURNS ARE AVAILABLE TO MEMBERS IN GOOD STANDING. A REQUESTING MEMBER FORWARDS THEIR REQUEST TO THE BUSINESS MANAGER AND THE APPROPRIATE DOCUMENTS WILL BE PROVIDED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND TAX RETURNS ARE AVAILABLE TO MEMBERS IN GOOD STANDING. A REQUESTING MEMBER FORWARDS THEIR REQUEST TO THE BUSINESS MANAGER AND THE APPROPRIATE DOCUMENTS WILL BE PROVIDED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 1:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>ALLIED WORKERS LOCAL 28 JATC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>6210 CARR ST</AddressLine1Txt>
          <CityNm>ARVADA</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>80004</ZIPCd>
        </USAddress>
        <EIN>061746666</EIN>
        <PrimaryActivitiesTxt>TRAINING AND EDUCATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CO</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>CURRENT</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
