Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | SOME OF THE OFFICERS OF THE ORGANIZATION SERVE ON THE SAME BOARD OF OTHER ENTITIES. | |
| FORM 990, PART VI, SECTION A, LINE 6 | THIS IS A MEMBERSHIP ORGANIZATION. | |
| FORM 990, PART VI, SECTION A, LINE 7A | PER ARTICLE VI OF THE AFL-CIO CONSTITUTION. THE OFFICERS SHALL BE ELECTED AT EVERY REGULAR QUADRENNIAL CONVENTION BY DELEGATES OF THE AFFILIATE MEMBERS. | |
| FORM 990, PART VI, SECTION A, LINE 8B | NOT APPLICABLE. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FEDERATION'S ATTORNEYS WILL REVIEW FORM 990 WITH THE OFFICERS IN CONJUNCTION WITH THE AUDITORS PRIOR TO FILING. | |
| FORM 990, PART VI, SECTION B, LINE 15 | OFFICER'S COMPENSATION IS APPROVED BY THE BOARD AT THE CONVENTION. SALARIES OF KEY EMPLOYEES ARE SET BY EXECUTIVE OFFICERS. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | FORM 990, PART XI, LINE 5: | NET UNREALIZED GAINS ON INVESTMENTS: 2,041,729. CHANGE IN TEMPORARILY RESTRICTED NET ASSETS: CONTRIBUTIONS 19,558,870. NET ASSETS RELEASED FROM RESTRICTION -15,964,739. TOTAL TO FORM 990, PART XI, LINE 5: 5,635,860. |
| THE PROCESS FOR OVERSIGHT OF THE AUDITED FINANCIAL STATEMENTS | PART XII, LINE 2C | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| PROVISION FOR UNCERTAIN TAX PROVISIONS | PART IV, LINE 11F | EFFECTIVE JULY 1, 2009, THE FEDERATION ADOPTED THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ASC TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE FEDERATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2011 AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF JUNE 30, 2011, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2008 THROUGH 2010 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE FEDERATION FILES RETURNS. IT IS THE FEDERATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN UNRELATED BUSINESS INCOME TAX EXPENSE. |
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