| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6: | THE LOCAL UNION MEMBERS VOTE FOR A PRE-DETERMINED NUMBER OF MEMBERS TO SERVE AS COUNCIL BOARD DELEGATES TO REPRESENT THEIR RESPECTIVE HOME LOCALS. THE COUNCIL BOARD DELEGATES ARE ELIGIBLE TO VOTE ON COUNCIL MATTERS. |
| FORM 990, PART VI, SECTION A, LINE 7A: | THE OFFICERS OF THE COUNCIL ARE NOMINATED AND ELECTED BY THE COUNCIL'S DELEGATES. |
| FORM 990, PART VI, SECTION A, LINE 7B: | ALL DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE COUNCIL'S DELEGATES. |
| FORM 990, PART VI, SECTION B, LINE 11B: | WITHUMSMITH+BROWN, PC WILL REVIEW THE FORM 990 WITH THE CONTROLLER AND THE FULL BOARD PRIOR TO FILING. |
| FORM 990, PART VI, SECTION C, LINE 15: | THE PROCESS FOR DETERMINING COMPENSATION OF TOP MANAGEMENT OFFICIALS AND OTHER OFFICERS INCLUDED REVIEW AND APPROVAL BY A COMPENSATION COMMITTEE. |
| FORM 990, PART VI, SECTION C, LINE 19: | UPON REQUEST, THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY AND FINANCIAL INFORMATION AVAILABLE TO THE PUBLIC. |
| FORM 990, PART XII, LINE 1: | THE ORGANIZATION USES A MODIFIED CASH BASIS OF ACCOUNTING TO PREPARE THE FORM 990. |
| FORM 990, PART XII, LINE 2C: | THE EXECUTIVE BOARD HAS RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT AUDITORS ON AN ANNUAL BASIS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| FORM 990, PART XI, LINE 9 | OTHER CHANGES IN NET ASSETS OF FUND BALANCES: IN SEPTEMBER 2024, LOCAL 505 AND LOCAL 605 MERGED WITH THE ORGANIZATION AND ALL PROPERTY AND FUNDS OF THE LOCAL 505 AND 605 WERE TRANSFERRED TO THE ORGANIZATION IN THE AMOUNT OF $3,698,689. IN FEBRUARY 2024, THE ORGANIZATION TRANSFERRED CASH IN EXCHANGE FOR OWNERSHIP TO UBCJA LOCAL 22 HALL MANAGEMENT LLC IN THE AMOUNT OF $1,558,704. |
| Form 990, Page 1, Line B | The Organization changed its name to "North Coast States Regional Council of Carpenters," effective February 2, 2026. The name during the fiscal year ended June 30, 2025, was "Northern California Carpenters Regional Council," so the name change will appear on the 2025 return, fiscal year end June 30, 2026. |
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