Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| PART III, LINE 1 | THE ORGANIZATION IS A REGIONAL REINFORCING SPECIALTY LOCAL UNION OF THE INTERNATIONAL ASSOCIATION OF BRIDGE, STRUCTURAL, ORNAMENTAL AND REINFORCING IRON WORKERS (IABSORIW) ENGAGED IN ORGANIZING AND REPRESENTING WORKERS IN VARIOUS SEGMENTS OF THE IRON WORKING INDUSTRY. |
| 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 EASTERN HALF OF THE UNITED STATES. |
| PART VI, SECTION A, LINE 7A - ELECTION OF GOVERNING BODY: | THE OFFICERS OF THE REGIONAL LOCAL UNION 846 ARE ELECTED VIA SECRET BALLOTING BY THE MEMBERSHIP OF THE ASSOCIATION. ANY VACANCIES WHICH OCCUR AS A RESULT OF RESIGNATION, DEATH OR OTHERWISE SHALL BE FILLED BY APPOINTMENT, TO BE MADE BY THE PRESIDENT AS PROVIDED IN THE ARTICLES OF THE INTERNATIONAL CONSTITUTION. |
| PART VI, SECTION A, LINE 8B - OTHER COMMITTEES WITH AUTHORITY TO | REGIONAL LOCAL UNION 846 HAS NO OTHER COMMITTEES THAT MAY ACT ON AUTHORITY OF THE GOVERNING BODY. |
| PART VI, SECTION B, LINE 11B - REVIEW OF FORM 990: | THE RETURN IS REVIEWED BY THE CONTROLLER OF THE INTERNATIONAL ASSOCIATION OF BRIDGE, STRUCTURAL, ORNAMENTAL AND REINFORCING IRON WORKERS. UPON APPROVAL OF THE RETURN, THE ACCOUNTANTS ARE NOTIFIED TO FINALIZE THE RETURN FOR FILING. |
| PART VI, SECTION B, LINES 15A & 15B - COMPENSATION PROCESS OF | THE SALARIES FOR THE FINANCIAL SECRETARY-TREASURER (BUSINESS MANAGER) PRESIDENT (BUSINESS AGENT) ARE ESTABLISHED PER THE BYLAWS OF THE REGIONAL LOCAL UNION 846 AS OF JULY 2008. FOR JUNE OF EACH YEAR STARTING IN 2010, THE REGIONAL LOCAL PRESIDENT SHALL REQUEST FROM THE PRESIDENT OF THE REGIONAL DISTRICT COUNCIL THE AMOUNT OF ANY AVERAGE INCREASE OF JOURNEYMAN IN THE GEOGRAPHIC AREA OF THE REGIONAL DISTRICT COUNCIL IN DETERMINING ANY INCREASE IN SALARIES. |
| PART VI, SECTION C, LINE 19 - PUBLIC AVAILABILITY OF GOVERNING | THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. |
| PART XII, 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 security deposits on leased office space, dues collected by but not received from the Regional District Council, supplemental Per Capita taxes collected but not yet paid to the International, and assets and liabilities arising as a result of payroll processing. |
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