Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | INDIVIDUALS TYPICALLY BECOME MEMBERS IF THEY ARE HIRED TO WORK FOR AN EMPLOYER COVERED BY CONTRACT NEGOTIATED BY THE ORGANIZATION. MEMBERS PAY DUES BASED ON THEIR WAGE RATES. | |
| FORM 990, PART VI, SECTION A, LINE 7A | EVERY THREE YEARS, THE ORGANIZATION'S FULL MEMBERSHIP ELECT MEMBERS TO SERVE ON THE EXECUTIVE BOARD OF THE ORGANIZATION. | |
| FORM 990, PART VI, SECTION A, LINE 7B | ANY CHANGES TO THE BY-LAWS MUST BE APPROVED BY THE FULL MEMBERSHIP. CONTRACTS NEGOTIATED WITH EMPLOYERS MUST BE RATIFIED BY THE MEMBERS EMPLOYED BY THAT EMPLOYER. | |
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 IS PREPARED BY CPA FIRM HIRED BY LOCAL. CPA FIRM FORWARDS COPY TO SECRETARY-TREASURER. SECRETARY-TREASURER REVIEWS FORM 990 AND POINTS OUT ANY POSSIBLE ERRORS FOUND TO CPA FIRM. A DIALOGUE BETWEEN THE CPA FIRM AND THE SECRETARY-TREASURER TAKES PLACE UNTIL ALL ISSUES ARE RESOLVED. THE FORM IS THEN FILED. | |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS MAY BE VIEWED BY MEMBERS AT THE LOCAL'S OFFICE. | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | FORM 990, PART XI, LINE 5: | ROUNDING 1. TOTAL TO FORM 990, PART XI, LINE 5: 1. |
| BASIS OF ACCOUNTING | FORM 990, PART XI, LINE 1 | MODIFIED CASH BASIS |
| DIFFERENCE BETWEEN AUDIT & 990 EXCESS/(DEFICIT) | SCHEDULE D, PART XI, LINE 10 | THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS INCLUDE A POLITICAL FUND WHICH IS NOT SHOWN ON FORM 990 BECAUSE IT IS SEPARATELY REPORTED ON STATE ELECTION FILINGS. THE ACTUAL CHANGE ON THE AUDITED FINANCIAL STATEMENTS IS $(54,573). THE AMOUNT OF THIS LINE WOULD BE CHANGE IF THE POLITICAL FUND WERE NOT INCLUDED IN THE AUDITED FINANCIAL STATEMENTS. |
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