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 2 | KEVIN COOPER SR. AND KEVIN COOPER JR. HAVE A REPORTABLE FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION A, LINE 4 | DURING 2021 THE ORGANIZATION AMENDED ITS BYLAWS TO ADD TWO BUSINESS AGENTS AND TWO SERVICE REPRESENTATIVES AND TO REMOVE A REQUIREMENT TO SERVE AS A FOREMAN FOR 24 MONTHS TO BE ELIGIBLE TO BE NOMINATED TO BE AN OFFICER. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS DUES PAYING MEMBERS THAT ARE REPRESENTED. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE NOMINATION AND ELECTION OF OFFICERS IS REQUIRED BY THE ORGANIZATION'S BYLAWS. |
| FORM 990, PART VI, SECTION A, LINE 7B | INTERNATIONAL LONGSHOREMEN'S ASSOCIATION LOCAL 1964 IS A MEMBERSHIP ORGANIZATION. MEMBERSHIP TO THE LOCAL IS DESCRIBED IN ARTICLE IV OF ITS BYLAWS WHICH ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION B, LINE 11B | INTERNATIONAL LONGSHOREMEN'S LOCAL 1964 MAKES ITS GOVERNING DOCUMENTS AND FINANICAL STATEMENTS AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION'S FORM 990 IS REVIEWED BY THE FINANCIAL SECRETARY PRIOR TO FILING. |
| FORM 990, PART VI, SECTION C, LINE 19 | INTERNATIONAL LONGSHOREMEN'S LOCAL 1694 MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST AND THE FORM 990 CAN BE ACCESSED ONLINE. |
| PART XII, LINE 1 | THE ORGANIZATION UTILIZES THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. UNDER THE MODIFIED CASH BASIS OF ACCOUNTING, CERTAIN REVENUES AND RELATED ASSETS ARE RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED, AND CERTAIN EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED. CONSEQUENTLY, THE LOCAL HAS NOT RECOGNIZED DUES RECEIVABLE FROM MEMBERS, ACCOUNTS PAYABLE TO VENDORS, OR THEIR RELATED EFFECTS ON THE CHANGE IN NET ASSETS. |
| PART XII, LINE 2C | INTERNATIONAL LONGSHOREMEN'S LOCAL 1964 HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT AUDIT. |
| PART XI, LINE 8 | THE ORGANIZATION HAS ADJUSTED THE BEGINNING NET ASSETS TO MAKE THE FOLLOWING CORRECTIONS TO THE DECEMBER 31, 2020 FORM 990 BALANCE SHEET: CASH ($8.00) PREPAID EXPENSE $887.00 LAND BUILDING AND EQUIPMENT $6,780.00 ACCOUNTS PAYABLE AND ACCRUED EXPENSE: ($877.00) OTHER LIABILITIES: ($2,220.00) TOTAL ADJUSTMENT: $4,552.00 |
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