| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE MEMBERS OF THE ORGANIZATION ARE LOCAL UNIONS THAT ARE AFFILIATED WITH THE NATIONAL BUILDING AND CONSTRUCTION TRADES DEPARTMENT OF THEIR INTERNATIONAL UNION, AND ARE IN GOOD STANDING WITH THE INTERNATIONAL UNION. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ELECTION OF THE COUNCIL'S OFFICERS IS DESCRIBED IN ITS BY-LAWS, WHICH ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION A, LINE 7B | ANY AMENDMENT OF THE COUNCIL'S BY-LAWS MUST BE APPROVED BY A MAJORITY VOTE OF THE MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE INDEPENDENT ACCOUNTANT OF THE PHILADELPHIA BUILDING TRADES COUNCIL PREPARES THE FORM 990, WHICH IS THEN REVIEWED WITH THE BUSINESS MANAGER AND SECRETARY/TREASURER. THE FORM 990 IS ALSO PROVIDED TO THE COUNCIL'S TRUSTEES FOR REVIEW. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. |
| FORM 990, PART XII, LINE 1: | THE FINANCIAL STATEMENTS ARE PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING. |
| FORM 990, PART XII, LINE 2C: | FUND MANAGEMENT IS REPONSIBLE FOR THE OVERSIGHT OVER THE PREPARATION OF THE FINANCIAL STATEMENTS AND OF THE AUDIT. |
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