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        <Explanation>PRIOR TO BEING FILED THE FORM 990 IS PRESENTED TO THE FUND ADMINISTRATOR AND AT LEAST ONE UNION REPRESENTATIVE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15A</ReturnReference>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE AUDIT REPORTS ARE PUBLISHED IN THE UNIONS MAGAZINE WHICH IS AVAILABLE TO ALL MEMBERS AND OTHERS UPON REQUEST. ADDITIONALLY, ALL MEMBERS AND OFFICERS ARE PROVIDED WITH A HANDBOOK THAT CONTAINS THE UNION'S BYLAWS AND POLICIES. THIS HANDBOOK IS UPDATED AND DISSEMINATED TO MEMBERS AND OFFICERS WHENEVER CHANGES ARE MADE.</Explanation>
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          <BusinessNameLine1>INSULATION INDUSTRY'S INTERNATIONAL UNION</BusinessNameLine1>
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        <MethodOfAmtDetermination>MARKET VALUE SQ FT</MethodOfAmtDetermination>
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