Pennsylvania State Building &

“The executive board is comprised of the president, secretary-treasurer, and three trustees, to be elected at large, one vice president from each affiliated local building trades council which has fully paid per capital of 10,000 or more members and craft vice presidents to be elected by caucus of each individual craft.”

“Each member of the executive board receives a copy of the 990 to review prior to filing.”

“Members of the executive board are reminded at each meeting of their responsibilty and are annually provided a written compliance requirement description and request form in conformity with the adopted policy and are distributed to each member of the executive board in written and electronic form.”

“As outlined in the associations' bylaws, the president shall receive compensation, salary, employee benefits and expenses as determined by the executive board which annual salary and employee benefits shall be no less than the average of the foreman's hourly rate in the three highest paid crafts affiliated with this councils multiplied by 3120. He shall travel where he deems it necessary for the good of the council and all expenses, subject to the approval of the secretary-treasurer, shall be paid by the said council. In determining compensation, the executive board may rely on comparability data that demonstrates the fair market value of the compensation in question. For example, when crafting compensation packages, the executive board may secure data that documents compensation levels for similarly qualified individuals in like positions at like organizations. This data may include the following: a. Expert compensation studies by independent firms; b. Written job offers for positions at similar organizations c. Documented telephone calls about similar positions at levels in nonprofit and for-profit organizations; and d. Information obtained from the irs form 990 filings of similar organizations. The executive board may document how the board reached its decisions, including the data on which it relied. The executive board (such as in meeting minutes) may note: a. The amount of the compensation and the date it was approved; b. The members of the executive board who were present during the debate on the compensation what was approved and those who voted on it; c. The comparability data obtained and relied upon and how the data was obtained; and d. Any actions taken with respect to consideration of the compensation by anyone who is otherwise a member of the executive board but who has a conflict of interest with respect to the decision on the compensation.”

“Process of determining compensation is the same as reflected in summary form to question 15a.”

“The organization makes its governing documents and financial statements available to the public upon request.”