| Return Reference | Explanation |
|---|---|
| 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 2076's bylaws require membership approval for the following decisions: - Adoption and changes to Officer compensation. - Member Dues and Special Assessments. - Reinstatement of previously expelled members. - Adoption of changes to the Local's bylaws. |
| 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 B, line 15a | Compensation is approved by a vote of the membership. |
| Form 990, Part VI, Section C, line 19 | International Longshoremen's Local 2076 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. |
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