| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | IUPAT DISTRICT COUNCIL NO. 77 IS A MEMBERSHIP ORGANIZATION. MEMBERSHIP TO THE DISTRICT COUNCIL IS DISCUSSED IN ARTICLE XVI OF ITS BY-LAWS, WHICH ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION A, LINE 7A | NOMINATIONS AND ELECTIONS OF IUPAT DISTRICT COUNCIL NO. 77'S GOVERNING BODY ARE DISCUSSED IN ARTICLES IX THROUGH XI OF THE COUNCIL'S BY-LAWS, WHICH ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION A, LINE 7B | PER ARTICLE XXVI OF THE BY-LAWS, AMENDMENTS MUST BE PUT TO THE VOTE OF MEMBERSHIP PER SECTION 194 OF THE INTERNATIONAL CONSTITUTION. |
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF FORM 990 TO BE REVIEWED BY THE EXECUTIVE BOARD IS KEPT ON FILE AT THE DISTRICT COUNCIL'S OFFICE. A COPY CAN BE EMAILED OR FAXED TO BOARD MEMBERS WHO CANNOT APPEAR AT THE COUNCIL OFFICE. THE BOARD MEMBERS ARE MADE AWARE THAT THE FORM 990 IS READY FOR REVIEW, AND A COPY OF THE RETURN IS ALSO AVAILABLE FOR REVIEW AT BOARD MEETINGS. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH OFFICER AND KEY EMPLOYEE IS REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY AND SIGN SAID POLICY ANNUALLY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 1: | THE ORGANIZATION REPORTS ITS FINANCIAL STATEMENTS AND FORM 990 ON THE MODIFIED CASH BASIS OF ACCOUNTING. |
| FORM 990, PART XII, LINE 2C: | THE GOVERNING BODY IS RESPONSIBLE FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT PERFORMING THE AUDIT. |
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