TIN:
SCHEDULE O
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2018
Open to Public
Inspection
Inspection
Name of the organization
Northwest Fisheries Association
Employer identification number
91-0757257
91-0757257
| Return Reference | Explanation |
|---|---|
| Client Note 1 | Client Note 1 - Statement of Reasonable Cause for failure to meet 6113 disclosure requirement under IRC 6710(b)___________________________________________________________________________________Northwest Fisheries Association's (NWFA) invoices did not contain disclosure required by IRC Section 6113. NWFA meets the reasonable cause exception provided by IRC Section 6710(b) and therefore is not subject to the penalty imposed by Section 6710(a).Detailed Statement of Facts______________________________IRC Section 6113(a) requires that all solicitations from an organization with gross receipts normally exceeding $100,000 that is not described in IRC Section 170(c ) contain an express statement that contributions or gifts to such organization are not deductible as charitable contributions for Federal income tax purposes. The House Explanation of this provision clarifies that the rule includes 501(c )(6) trade associations, and that it applies to membership dues. NWFA is a 501(c )(6) organization with annual gross receipts normally exceeding $100,000. It is not described in section 170(c ). NWFA generally collects dues from its members on an annual basis. NWFA did not include the required disclosure on its invoices in 2018.NWFA engaged the services of WGN, PS (WGN) to prepare its 2017 Form 990. When preparing the 2017 Form 990, WGN asked NWFA if its invoices contained the disclosure required by IRC Section 6113. NWFA replied that it did not make the required disclosure on its invoices.In October of 2018, As soon as NWFA realized that is was not making the required disclosure on its invoices, it took immediate action to insure that future invoices contain the required disclosure to comply with IRC Section 6113. Since October of 2018, all invoices and billing statements contain the required wording.Law and Analysis__________________IRC Section 6710(a) imposes a penalty for failure to meet the requirement of section 6113 with respect to a fundraising solicitation by (or on behalf of) an organization to which section 6113 applies. IRC Section 6710(b) provides that no penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.Compliance and disclosure for tax exempt organizations is complex. NWFA simply was unaware that membership dues invoices are considered solicitations for purposes of IRC Section 6113. NWFA filed its federal income tax returns. In addition, it complies with payroll tax reporting and payment obligations for its employee. This demonstrates that NWFA acts in good faith and in an absence of willful neglect in other tax matters.As soon as NWFA became aware that is was not making the required disclosure of IRC Section 6113, it took steps to comply with the requirement.Conclusion__________________NWFA has reasonable cause for not meeting the disclosure requirements of IRC Section 6113 provided by IRC Section 6710(b) and respectfully requests waiver of the penalty imposed by IRC Section 6710(a). |
| Client Note 2 | Client Note 2 - Statement Regarding Meeting Fees__________________________________________Total Meeting Fees Revenue $29,650Meetings Expense (33,753)Programs Expense - directly related (30,011) ______ Net Income(Loss) - Meeting Fees (34,114) ______ ______ |
| Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder | An individual or business is eligible to become a member of the Association if such individual or business is engaged in the wholesale or retail production, processing or sale of seafood or is engaged in closely related seafood support industries in the State of Washington. Membership applications are reviewed by the Board of Trustees on an individual basis provided that not less than two Board members recommend consideration of acceptance to the Board. To be admitted as members, applicants must be approved by a majority of the Association members at a regular monthly membership meeting. Each member is entitled equal voting rights and has one vote. |
| Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body | The Association's officers are elected by the members at the annual meeting and hold office for one year or until their successors are elected. One-third of the Trustees are elected by the members annually at the Association's annual meeting, and serve for a term of three years or until their respective successors are elected and qualified. |
| Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders | Officers and members of the Board of Trustees are elected by the members. Changes to the articles of incorporation and changes to the by-laws must be approved by a majority of the members. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | The board president and treasurer review the Form 990 before filing. Board members receive a copy of the return at the November board meeting. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | The Board of Trustees determines reasonable compensation for the executive director. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Governing documents, policies and financial statements are available upon request. |
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2018
Additional Data
| Software ID: | 18007218 |
| Software Version: | 2018v3.1 |