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 | THE ORGANIZATION HAS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS IN GOOD STANDING ARE ALLOWED TO VOTE FOR ALL ORGANIZATION OFFICERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | REPORTING OF FINANCIAL INFORMATION AND MEMBER DUES ASSESSMENTS. |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE EXECUTIVE BOARD |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 DRAFTS ARE REVIWED BY THE ACCOUNTANT AND BOOKKEEPER. ALL DOCUMENTS ARE THEN REVIWED BY THE PRESIDENT AND BUSINESS MANAGER/SECRETARY-TREASURER PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN LIUNA POLICIES. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION MAY CONTACT THE LABORERS INTERNATIONAL UNION OF NORTH AMERCIA (LIUNA) (AN AFFILIATED ORGANIZATION ALSO GOVERNED BY THE CONSTITUTION) GENERAL PRESIDENT WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE LIUNA POLICIES, OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE, OR PROCEDURE ADOPTED BY THE LIUNA GENERAL EXECUTIVE BOARD. THE LIUNA POLICIES EXPLAIN THE DISCIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE LIUNA POLICIES. THE U.S. DEPARTMENT OF LABOR REQUIRES ALL NON-CLERICAL EMPLOYEES TO REPORT ON FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE CONFLICTS OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE CONSTITUTION (GOVERNING DOCUMENT) AND LIUNA POLICIES (CONFLICTS OF INTEREST POLICY) ARE AVAILABLE THROUGH THE UNITED STATES DEPARTMENT OF LABOR, OLMS, ONLINE PUBLIC DISCLOSURE ROOM. THE INFORMATION IS FILED UNDER LABORERS' INTERNATIONAL UNION OF NORTH AMERICA, WHO FILES THE INFORMATION ON BEHALF OF ALL AFFILIATED ORGANIZATIONS. IN ADDITION, OUR ORGANIZATION FILES AN ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN ALSO BE OBTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM. |
| FORM 990, PART XII, LINE 1: | THE UNION'S POLICY IS TO PREPARE ITS FINANCIAL STATEMENTS ON A MODIFIED CASH BASIS OF ACCOUNTING. UNDER THIS METHOD, CERTAIN REVENUES AND THE RELATED ASSETS ARE RECOGNIZED WHEN COLLECTED RATHER THAN WHEN EARNED, AND CERTAIN EXPENDITURES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN INCURRED. SPECIFICALLY, THERE ARE PROVISIONS FOR REPORTING INVESTMENTS AT FAIR VALUE, CAPITALIZATION AND DEPRECIATION OF PROPERTY AND EQUIPMENT, ACCRUAL OF SECURITY DEPOSITS, PAYROLL TAXES AND OTHER LIABILITIES. |
| FORM 990, PART XII, LINE 2C: | THERE HAVE BEEN NO CHANGES FROM THE PRIOR YEAR. |
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