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        <FormAndLineReferenceDesc>SCHEDULE C, PART IV</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>MANAGEMENT HAS EVALUATED FOR UNCERTAIN TAX POSITIONS AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2023. TAX RETURNS FOR THE PAST THREE YEARS REMAIN OPEN FOR EXAMINATION BY TAX JURISDICTIONS.</ExplanationTxt>
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        <ExplanationTxt>THE LOCAL EXERCISES DUE DILIGENCE PRIOR TO MAKING GRANTS AND OTHER ASSISTANCE. GRANTS AND OTHER ASSISTANCE ARE MADE FOR THE GENERAL USE OF THE ORGANIZATIONS AND INDIVIDUALS THAT RECEIVE THEM. ALL GRANTS AND OTHER ASSISTANCE ARE APPROVED FOR PAYMENT BY THE EXECUTIVE BOARD AND DOCUMENTED IN THE EXECUTIVE BOARD MEETING MINUTES. SUPPORTING DOCUMENTATION FOR GRANTS AND OTHER ASSISTANCE IS RETAINED AT THE LOCAL'S OFFICE. THERE IS NO ADDITIONAL MONITORING ONCE THE CONTRIBUTION IS MADE.</ExplanationTxt>
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        <PersonNm>WILL KEYES</PersonNm>
        <TitleTxt>BUS MGR/FIN SEC</TitleTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE LOCAL IS COMPOSED OF ACTIVE MEMBERS WORKING WITHIN THE JURISDICTION OF THE LOCAL. ALL MEMBERS IN GOOD STANDING HAVE FULL VOTING RIGHTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING BODY IS ELECTED BY THE GENERAL MEMBERSHIP. THE GOVERNING BODY IS THE EXECUTIVE BOARD.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERSHIP MUST APPROVE ANY ASSESSMENT THAT IS LEVIED UPON THE MEMBERSHIP, ADMISSION FEES OR CHANGE IN DUES. IN ADDITION, ANY AMENDMENT OR CHANGE IN THE BYLAWS MUST BE APPROVED BY THE MEMBERSHIP. THE MEMBERSHIP ALSO APPROVES ROUTINE EXPENSES AT THE MONTHLY MEETINGS CONVENED AS REQUIRED BY LOCAL GOVERNING DOCUMENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE FORM 990 IS PROVIDED TO AND REVIEWED BY THE ENTIRE EXECUTIVE BOARD PRIOR TO BEING FILED.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE LOCAL MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO MEMBERS UPON REQUEST AT THE LOCAL'S OFFICE IN DULUTH, MN.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>TRANSFER FROM COPE 363</ExplanationTxt>
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