Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| PART VI, SECTION A, LINE 6 - MEMBERS OF THE ORGANIZATION: | THIS ORGANIZATION IS COMPRISED OF JOURNEYMAN AND APPRENTICE MEMBERS OF THE IRON WORKING INDUSTRY, LOCATED IN THE WESTERN HALF OF THE UNITED STATES. |
| PART VI, SECTION A, LINES 8A/8B - OTHER COMMITTEES WITH AUTHORITY TO ACT: | SINCE THE ORGANIZATION IS UNDER THE ADMINISTRATORSHIP OF THE INTERNATIONAL ASSOCIATION OF BRIDGE, STRUCTURAL, ORNAMENTAL AND REINFORCING IRON WORKERS (IABSORIW), THERE ARE NO MEETINGS HELD AND NO OTHER COMMITTEES EXIST THAT MAY ACT ON BEHALF OF THE REPORTING ORGANIZATION. |
| PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990: | AN OUTSIDE CERTIFIED PUBLIC ACCOUNTING ("CPA") FIRM PREPARES AND FORWARDS A COPY OF THE FORM 990 DRAFT TO THE ORGANIZATION'S ADMINISTRATOR TO REVIEW. UPON APPROVAL BY THE ADMINISTRATOR, THE CPA FIRM IS NOTIFIED OF ITS APPROVAL FOR FILING WITH THE INTERNAL REVENUE SERVICE. |
| PART VI, SECTION C, LINE 19 - AVAILABILITY OF DOCUMENTS AND F/S: | THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. |
| PART XI, LINE 1 - ACCOUNTING METHOD: | The accompanying financial statements are prepared using the modified cash basis of accounting. Revenue is recognized when received, rather than when earned, and expenses are recognized when paid rather than when the obligation is incurred, except for the capitalization and depreciation of fixed assets, and the recognition of assets and liabilities related to dues collected by but not received from the Regional District Council, supplemental Per Capita taxes collected but not yet paid to the International, amount collected but not yet paid to IMPACT, and assets and liabilities arising as a result of payroll processing. |
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