Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERSHIP IS IN ACCORDANCE WITH THE FOLLOWING CLASSIFICATIONS: ACTIVE, ASSOCIATE, PAID-UP LIFE, NONACTIVE, GENERAL, AND HONORARY. NO MEMBER CAN HOLD MORE THAN ONE CLASSIFICATION OF MEMBERSHIP AT ANY ONE TIME. ONLY ACTIVE MEMBERS HAVE VOTING RIGHTS INCLUDING RIGHTS TO VOTE AND HOLD OFFICE IN THEIR RESPECTIVE LOCAL UNIONS. MEMBERS DO NOT RECEIVE A SHARE OF THE PROFITS OF THEIR LOCAL UNIONS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS OF EACH LOCAL UNION ELECT DELEGATES TO THE UFCW INTERNATIONAL CONVENTION WHICH CONVENES EVERY FIVE YEARS. THE DELEGATE APPORTIONMENT IS BASED ON THE NUMBER OF MEMBERS OF THE LOCAL UNION. THE DELEGATES TO THE CONVENTION ELECT THE GOVERNING BODY OF THE ORGANIZATION, WHICH IS THE UFCW EXECUTIVE BOARD. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE ORGANIZATION'S CONSTITUTION IS ITS GOVERNING DOCUMENT. THE DOCUMENT DESCRIBES THOSE DECISIONS THAT HAVE TO BE MADE, RATIFIED OR APPROVED BY THE DELEGATES TO THE CONVENTION. BETWEEN CONVENTIONS, THE UFCW EXECUTIVE BOARD IS THE HIGHEST AUTHORITY OF THE ORGANIZATION AS PROVIDED IN THE CONSTITUTION. THE BOARD'S RESPONSIBILITIES AS WELL AS THOSE OF THE EXECUTIVE COMMITTEE ARE SPECIFIED IN THE CONSTITUTION. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS DRAFTED THROUGH A COLLABORATIVE EFFORT OF THE ORGANIZATION'S OUTSIDE AUDIT FIRM AND IN-HOUSE FINANCIAL AND LEGAL PROFESSIONALS. THE DRAFT IS DISTRIBUTED TO THE UFCW EXECUTIVE COMMITTEE FOR REVIEW PRIOR TO FILING. THE FORM IS THEN FINALIZED AND SUBMITTED. |
| FORM 990, PART VI, SECTION B, LINE 12C | PER THE ORGANIZATION'S CONSTITUTION, ANY OFFICER OR EMPLOYEE OF THE INTERNATIONAL UNION OR ANY OF ITS CHARTERED BODIES ACCEPTING ANY POLITICAL OFFICE, OR OTHER EMPLOYMENT OR POSITION, WHICH IN THE JUDGMENT OF THE INTERNATIONAL EXECUTIVE BOARD PRESENTS A CONFLICT OF INTEREST, OR WHICH INTERFERES WITH THE PROPER CARRYING OUT OF DUTIES OR RESPONSIBILITIES AS A UNION OFFICER OR EMPLOUYEE SHALL NOT BE ELIGIBLE TO SERVE AS AN OFFICER OF THE INTERNATIONAL UNION OR ANY OF ITS CHARTERED BODIES, AND ANY SUCH OFFICER OR EMPLOYEE SHALL RESIGN HIS OR HER OFFICE OR POSITION WITH THE UNION IMMEDIATELY, UPON ORDER OF THE INTERNATIONAL EXECUTIVE BOARD, UNLESS A LEAVE OF ABSENCE IS GRANTED WITH THE APPROVAL OF THE INTERNATIONAL EXECUTIVE BOARD. QUESTIONNAIRES ARE SENT TO OFFICERS AND FORMER OFFICERS ANNUALLY CONCERNING CONFLICTS OF INTEREST. THESE QUESTIONNAIRES ARE REVIEWED FOR ANY POTENTIAL CONFLICTS OF INTEREST AND, TO DATE, NONE HAVE BEEN REPORTED. IF A CONFLICT SHOULD BE REPORTED IN THE FUTURE, THE APPROPRIATE ACTION WOULD BE TAKEN BY THE OFFICERS. IN ADDITION, OUR OFFICERS AND EMPLOYEES HAVE BEEN ADVISED OF OUR WRITTEN POLICY TO AVOID CONFLICTS OF INTEREST WHICH WOULD RESULT IN THE FILING OF FORM LM-30 WITH THE U.S. DEPARTMENT OF LABOR. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION OF THE PRESIDENT AND SECRETARY-TREASURER OF THE ORGANIZATION IS DETERMINED BY AND APPROVED BY THE UFCW EXECUTIVE BOARD. THE LAST CHANGES OCCURRED IN MARCH 2004 AND WERE DECREASES IN SALARY REQUESTED BY THE PRESIDENT AND SECRETARY-TREASURER WHICH WERE RATIFIED BY THE BOARD. THE COMPENSATION OF OFFICERS IS DETERMINED BY THE UFCW PRESIDENT, IN CONSULTATION WITH THE UFCW SECRETARY-TREASURER. COMPARABILITY DATA IS ANALYZED AS PART OF THE PROCESS. FOR THOSE OFFICERS WHO ARE PRIMARILY EMPLOYED BY THEIR RESPECTIVE LOCAL UNIONS, THE LAST INCREASE IN THE OFFICER STIPEND AMOUNT WAS IN 1989. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE UFCW'S ANNUAL FINANCIAL RETURN, FORM LM-2 IS FILED WITH THE DEPARTMENT OF LABOR AND IS AVAILABLE ON THEIR WEBSITE. COPIES OF FORM 990 ARE ALSO AVAILABLE UNDER THE IRS PUBLIC INSPECTION PROVISIONS. |
| FORM 990, PART XI, LINE 9: | TRANSFER TO UFCW ACTIVE BALLOT CLUB EDUCATION FUND -872,000. |
| FORM 990, PART XII, LINE 1: | THE ORGANIZATION'S CONSOLIDATED STATEMENTS ARE PRESENTED ON A MODIFIED CASH BASIS METHOD OF ACCOUNTING. GENERALLY, REVENUE IS RECOGNIZED WHEN RECEIVED RATHER THAN EARNED AND EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED. THESE INCLUDE UNREALIZED APPRECIATION (DEPRECIATION) OF INVESTMENTS, DEPRECIATION AND AMORTIZATION OF PROPERTY AND EQUIPMENT, AMORTIZATION OF DEFERRED LEASING COMMISSIONS, LIABILITIES FOR PAYROLL WITHHOLDINGS AND CERTAIN ASSETS AND LIABILITIES RESULTING FROM CASH TRANSACTIONS WITH CHARTERED BODIES. THE ACCOUNTING METHOD DID NOT CHANGE FROM THE PRIOR YEAR. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION RECEIVED A CONSOLIDATED AUDIT. THE GENERAL PROCESS OF THE CONSOLIDATED AUDIT IS THAT THE INTERNATIONAL EXECUTIVE BOARD EMPLOYS A CERTIFIED PUBLIC ACCOUNTANT TO PERFORM AN AUDIT OF THE FINANCIAL BOOKS AND RECORDS OF THE INTERNATIONAL UNION. THE BOARD OF AUDIT REVIEWS THE REPORT OF THE CERTIFIED PUBLIC ACCOUNTANT RETAINED BY THE INTERNATIONAL EXECUTIVE BOARD TO AUDIT THE FINANCIAL BOOKS AND RECORDS OF THE INTERNATIONAL UNION. THE FINANCIAL STATEMENTS OF THE CERTIFIED PUBLIC ACCOUNTANT AND REPORT OF THE BOARD OF AUDIT ARE THEN FURNISHED TO EACH LOCAL UNION AND EACH INTERNATIONAL OFFICER. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
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