Report the labor organization's receipts from all sources during the reporting period, other than those that must be reported elsewhere in Statement B, such as reimbursements from officers and employees for excess expense payments or travel advances not reported as loans in Schedule 2 (Loans Receivable); receipts from fundraising activities such as raffles, bingo games, and dances; funds received from a parent body, other unions, or the public for strike fund assistance; and receipts from another labor organization that merged into the labor organization.
For all itemized receipts in this category:
Enter in Column (A) of an itemization page the full name and business address of the entity or individual from which the union received $5,000 or more in Other Receipts during the reporting period. Do not abbreviate the name of the entity or individual. If you do not know and cannot reasonably obtain the full address of the entity or individual, the city and state are sufficient.
Enter in Column (B) the type of business or job classification of the entity or individual from which the union received $5,000 or more in Other Receipts during the reporting period.
If additional lines are needed to complete Columns (C) through (E) for this Payer, click the “Add More Receipts for This Payer” button in Column (A) of the itemization page. The software will add lines to the itemization page in increments of ten.
Enter in Column (C) the purpose of each individual receipt of $5,000 or more from the payer in sufficient detail to determine why the receipt cannot be allocated to another schedule.
Enter in Column (D) the date that each individual receipt of $5,000 or more was received. The format for the date must be mm/dd/yyyy. The date of receipt for reporting purposes is the date the labor organization actually received the money.
Enter in Column (E) the amount of each individual receipt of $5,000 or more.
Enter the total of all non-itemized receipts from this payer (that is, all individual receipts of less than $5,000 each) on the “Total Non-Itemized Transactions with this Payee/Payer” line.
When you have completed entering all of the information for this payer, click the “Save and Calculate” button at the top of the itemization page and the software will enter the total in Column (E) on the “Total Itemized Transactions with this Payee/Payer” and the “Total of All Transactions with this Payee/Payer for This Schedule” lines.
An itemization page must be completed for each payer. Only one payer should be reported per page.
To create a new Other Receipts itemization page for a new payer, click the “Add More Other Receipts” button at the top of the itemization page and a new itemization page will open. Follow the instructions above to complete any additional Other Receipts itemization pages.
By clicking the “Show Payer” drop down arrow at the top of a Schedule 14 itemization page, you can select and view all of the Other Receipts itemization pages you have completed.
As you complete each itemization page, click the “Save and Calculate” button at the top of the page and the total itemized transactions will be added to line 1 of Summary Schedule 14 on the Detailed Summary Page, and the total non-itemized transactions will be added to Line 2 of the Summary Schedule.
Enter on Line 3 of Summary Schedule 14 the total amount of all other receipts relating to this schedule from other payers during the reporting period. This is the total from your organization’s books of all receipts relating to this schedule from payers who did not provide a single receipt of $5,000 or more or receipts that aggregated $5,000 or more.
The software adds Lines 1 through 3 and enters the total on Line 4 of Summary Schedule 14 and in Item 48 (Other Receipts) of Statement B.
Last Updated: 12/09/10