Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 8A | NO FORMAL BOARD OF TRUSTEES OR COMMITTEE MEEETINGS WERE HELD DURING THE YEAR. MATTERS CONCERNING GOVERNANCE OF THE ORGANIZATION WERE HANDLED VIA TELEPHONE DISCUSSIONS AMONG THE TRUSTEES. THERE IS NO FORMAL DOCUMENTATION OF THESE DISCUSSIONS. |
| FORM 990, PAGE 6, PART VI, LINE 8B | THE ORGANIZATION HAS NO COMMITTEES. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FUND'S AMINISTRATOR REVIEWS THE COMPLETED FORM 990 AND DISTRIBUTES A COPY TO EACH TRUSTEE FOR REVIEW PRIOR TO FILING THE RETURN. |
| FORM 990, PAGE 6, PART VI, LINE 19 | UPON WRITTEN REQUEST, THE INDUSTRY FUND'S GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE PROVIDED TO CONTRIBUTING EMPLOYERS OPERATING UNDER THE COLLECTIVE BARGAINING AGREEMENT WITH SHEET METAL WORKERS INTERNATIONAL ASSOCIATION LOCAL 73. |
| FORM 990, PAGE 12, PART XII, LINE 1 | UNDER THE MODIFIED CASH BASIS OF ACCOUNTING, REVENUES ARE RECOGNIZED WHEN COLLECTED. EXPENSES ARE GENERALLY RECOGNIZED WHEN PAID, EXCEPT FOR AMOUNTS DUE TO THE INDUSTRY FUND OF THE US (IFUS) FOR THE PORTION OF CONTRIBUTIONS COLLECTED ON THEIR BEHALF (CONSIDERED TRUST FUND RECEIPTS), WHICH ARE ACCRUED AND CHARGED TO EXPENSE AS CONTRIBUTIONS ARE COLLECTED FROM CONTRACTORS. |
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