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 | OPERATIVE PLASTERERS AND CEMENT MASONS' INTERNATIONAL ASSOCIATION IS A MEMBERSHIP ORGANIZATION. APPLICATION FOR MEMBERSHIP IS GOVERNED BY ARTICLES 21 AND 22 OF THE INTERNATIONAL CONSTITUTION WHICH IS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. |
| FORM 990, PART VI, SECTION A, LINE 7A | ELECTION OF INTERNATIONAL OFFICERS OF OPERATIVE PLASTERERS AND CEMENT MASONS' INTERNATIONAL ASSOCIATION IS GOVERNED BY ARTICLE 5 OF THE INTERNATIONAL CONSTITUTION, WHICH IS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. |
| FORM 990, PART VI, SECTION B, LINE 11B | OPERATIVE PLASTERERS AND CEMENT MASONS' INTERNATIONAL ASSOCIATION'S FORM 990 IS PREPARED BY ITS INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT WHO THEN FORWARDS THE COMPLETED RETURN TO THE ORGANIZATION'S GENERAL SEC./TREAS. FOR SIGNATURE AND REVIEW BY THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE FINANCE COMMITTEE, WHICH IS COMPOSED OF THREE INDEPENDENT INDIVIDUALS, CALCULATES THE ANNUAL SALARIES. ANY INCREASE OR DECREASE TO THOSE SALARIES BETWEEN CONVENTIONS IS CONSIDERED BY THE FINANCE COMMITTEE, PROVIDED THAT ANY INCREASE IN ANNUAL SALARIES SHALL NOT EXCEED THE PERCENTAGE INCREASE, IF ANY, IN THE CONSUMER PRICE INDEX FOR URBAN WAGE EARNERS AND CLERICAL WORKERS, U.S. CITY AVERAGE, ALL ITEMS, (1982-1984 = 100), ALSO REFERRED TO AS THE CPI-W," DURING THE TWELVE MONTH PERIOD FROM SEPTEMBER OF THE PRIOR YEAR TO SEPTEMBER OF THE CURRENT YEAR. ANY SUCH INCREASE IS ALSO SUBJECT TO A MAXIMUM OF 4% PER YEAR. THE FINANCE COMMITTEE MAKES A RECOMMENDATION TO THE GENERAL EXECUTIVE BOARD, WHICH MAKES THE FINAL DECISION. IN ADDITION, IF SALARY INEQUITIES OR OTHER FACTS OR CIRCUMSTANCES ARISE THAT MAY WARRANT A FURTHER MODIFICATION, OTHER THAN THE ONE DESCRIBED ABOVE, THE FINANCE COMMITTEE MAY MAKE A RECOMMENDATION WITH RESPECT TO SUCH ADDITIONAL ADJUSTMENT AND THE GENERAL EXECUTIVE BOARD MAY MAKE SUCH ADDITIONAL MODIFICATIONS IN SALARIES PROVIDED THAT SUCH MODIFICATIONS ARE ECONOMICALLY FEASIBLE. |
| FORM 990, PART VI, SECTION C, LINE 19 | OPERATIVE PLASTERERS AND CEMENT MASONS' INT'L ASSOC OF THE US & CANADA MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CANADIAN EXCHANGE RATE GAIN/(LOSS) -340. |
| FORM 990, PART XII, LINE 1: | OPERATIVE PLASTERERS AND CEMENT MASONS' INTERNATIONAL ASSOCIATION FINANCIAL STATEMENTS ARE PREPARED USING THE MODIFIED CASH BASIS OF ACCOUNTING. |
| FORM 990, PART XII, LINE 2C: | OPERATIVE PLASTERERS AND CEMENT MASONS' INTERNATIONAL ASSOCIATION'S GOVERNING BODY IS RESPONSIBLE FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT THAT PERFORMS THE AUDIT. |
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