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        <Desc>BUSINESS DEVELOPMENTNLA PROVIDES BUSINESS SOLUTIONS FOR MEMBERS IN THESE KEY AREAS OF THEIR BUSINESS: OPERATIONS, HUMAN RESOURCES, SALES-MERCHANDISING-MARKETING, MANAGEMENT. ACCOMPLISHED: DURING THE CURRENT YEAR, NLA PUBLISHED A PRINTED MAGAZINE AND DIRECTORY, PROVIDED ONGOING SERVICES SUCH AS LEGAL SERVICE, BANKCARD PROGRAM, 401(K) MULTIPLE EMPLOYER PROGRAM AND REGULAR SURVEYS SUCH AS BUSINESS MANAGEMENT OPERATIONAL COMPARSION SURVEY. WE OFFER MANUALS FOR OSHA AND DOT COMPLIANCE AS WELL AS HUMAN RESOURCE MANUALS AND GENERAL BUSINESS FORMS/STATIONARY. TRADE SHOWS/CONFERENCESTHE ANNUAL TRADE SHOWS RETURNED IN THE WINTER OF 2023 WITH EXPO NORTH (MN), EXPO NEBRASKA AND EXPO IOWA. THE WISCONSIN LUMBER DEALER LEADERSHIP CONFERENCE ALSO RETURNED. ATTENDANCE NUMBERS INCREASED FOLLOWING COVID 19 ISSUES THE YEAR PRIOR.</Desc>
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        <Desc>GOVERNMENT AFFAIRSNLA KEEPS ITS MEMBERSHIP INFORMED ABOUT PROPOSED LEGISLATION AND REGULATORY ISSUES INTRODUCED IN EACH STATE'S LEGISLATURE, FEDERAL LEGISLATION AND REGULATORY ISSUES, AND ISSUE CALLS TO ACTION WHERE APPROPRIATE. ACCOMPLISHED: 8 MEMBERS OF THE ORGANIZATION RETURNED TO WASHINGTON D.C. IN SPRING 2023 TO LOBBY CONGRESS ON BEHALF OF THE MEMBERSHIP. ADDITIONALLY, THE ORGANIZATION BEGAN A NEW RELATIONSHIP WITH ADVOCACY STRATEGIES - CONTRACT LOBBYIST - TO SUPPORT MEMBERS IN THE STATE OF IOWA. ORGANIZATION IS ACTIVELY WORKING WITH IOWA WORKFORCE DEVELOPMENT TO DEVELOP A REGISTERED APPRENTICESHIP PROGRAM FOR ITS MEMBERS TO ATTTRACT AND RETAIN YOUNG EMPLOYEES.</Desc>
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        <ExplanationTxt>IALUMPAC IS A POLITICAL ACTION COMMITTEE FORMED BY THE RETAILERS AND SUPPLIERS IN IOWA TO SUPPORT CANDIDATES WHOSE VIEWPOINTS WILL HELP THE INDUSTRY'S ABILITY TO DO BUSINESS IN A FAIR AND COMPETITIVE MARKET.</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>FIN 48 DISCLOSURE FROM REVIEWED FINANCIAL STATEMENTS: THE ASSOCIATION MEETS THE PROVISIONS OF 501(C)(6) OF THE INTERNAL REVENUE CODE AND IS SUBJECT TO FEDERAL AND STATE INCOME TAX ONLY ON NET UNRELATED BUSINESS INCOME. THE ASSOCIATION HAD NO INCOME TAX EXPENSE FOR SEPTEMBER 30, 2023 AND 2022. THE ASSOCIATION REVIEWS INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. THIS INCLUDES POSITIONS THAT THE ENTITY IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ASSOCIATION RECOGNIZES TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITIONS. THE ASSOCIATION HAS IDENTIFIED NO SIGNIFICANT INCOME TAX UNCERTAINTIES. THE ASSOCIATION FILES INFORMATION RETURNS AS A TAX-EXEMPT ORGANIZATION. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
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        <ExplanationTxt>ALL PERSONNEL OF NORTHWESTERN LUMBER ASSOCIATION (NLA) ARE EMPLOYEES OF NORTHWESTERN LUMBERMEN, INC. (NLI), A WHOLLY OWNED SUBSIDIARY OF NLA. NLA PAYS MANAGEMENT FEES TO NLI FOR THE SERVICES PROVIDED. THERE IS AN ANNUAL REVIEW OF PRESIDENT BY EXECUTIVE COMMITTEE. PRESIDENT PRESENTS ASSOCIATION INDUSTRY SALARY INFORMATION AND BENEFITS INFORMATION TO THE COMMITTEE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS THREE CLASSES OF MEMBERS: REGULAR RETAIL MEMBERS, AFFILIATE MEMBERS AND ASSOCIATE MEMBERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL MEMBERS OF THE GOVERNING BODY ARE ELECTED ANNUALLY FOR 1 YEAR OR 3 YEAR TERMS BY THE RETAIL MEMBERS WITH EACH MEMBER ORGANIZATION (HEADQUARTER LOCATION ONLY) HAVING ONE VOTE. AFFILIATE AND ASSOCIATE MEMBERS ARE NON-VOTING MEMBERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS AS DIRECTED IN THE BYLAWS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>AT OUR FALL BOARD MEETING, WHEN NEW OFFICERS AND DIRECTORS ARE INSTALLED, THE CONFLICT OF INTEREST POLICY IS REVIEWED AND EACH PERSON SIGNS A COPY. THE PRESIDENT REVIEWS THE FORMS PRIOR TO EACH MEETING TO ENSURE THAT IF A TOPIC IS BROUGHT UP IN AN AREA THAT A BOARD MEMBER HAS A CONFLICT OF INTEREST, THE PRESIDENT CAN ASK THAT PERSON TO EXCUSE HIM/HERSELF FROM THE DISCUSSION AND/OR VOTE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE IS AN ANNUAL REVIEW OF PRESIDENT BY EXECUTIVE COMMITTEE. PRESIDENT PRESENTS ASSOCIATION INDUSTRY SALARY INFORMATION AND BENEFITS INFORMATION TO THE COMMITTEE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THIS PROCESS HAS NOT CHANGED IN THE PAST YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART V LINE 2A, PART IX LINE 11A</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL PERSONNEL OF NORTHWESTERN LUMBER ASSOCIATION (NLA) ARE EMPLOYEES OF NORTHWESTERN LUMBERMEN, INC. (NLI), A WHOLLY OWNED SUBSIDIARY OF NLA. NLA PAYS MANAGEMENT FEES TO NLI FOR THE SERVICES PROVIDED.</ExplanationTxt>
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