Manchester Craftsmen'S Guild

“The executive committee shall have and may exercise, during the intervals between meetings of the board of directors, all of the powers of the board of directors except that the executive committee shall not have the power to amend or repeal the bylaws or to adopt new bylaws; to fill vacancies in, change the number of, or remove members of the board of directors; or to dissolve, remove members or change the number of, or fill vacancies in, the executive committee; or to amend or repeal any resolution of the board of directors which by its terms shall not be amendable or repealable. It shall be the duty of the executive committee to supervise the operations of the corporation between meetings of the board. Any actions of the executive committee shall be ratified by the board of directors at its meetings next following the action. The executive committee may, in its discretion, delegate to the president of the corporation or to a subcommittee details of operation or expenditures of the corporation.”

“Lifetime & emeritus board members can attend meetings and provide input. However, they cannot vote. Lifetime: nancy l. Bromall, michael a. Bryson, george fechter, diana jannetta, don alan linzer, john pelusi, michael schurko, william e. Strickland jr., doris carson williams. Emeritus: amy atkinson, brian d. Aiello, scott g. Brown esq., carolyn byham, anthony l. Bucci, dorothy a. Davis esq., m. Elise hyland, cherree johnson, gregory jordan, scott m. Lammie, claudette r. Lewis, glenn r. Mahone, david l. Motley, mark nordenberg, lisa peters, robert n. Pierce, jr., nancy l. Rackoff esq., theodore roberts jr., clifford r. Rowe jr., vincent sands, susan baker shipley, tony torres, nicholas d. Varischetti, lauren e. Weddell, cpa.”

“Business relationship: william e. Strickland, jr., kevin jenkins, and mara bruce”

“The corporation has one member with full voting rights, which is manchester bidwell corporation (the "member"), a pennsylvania nonprofit corporation and a public charity exempt from taxation under section 501(c)(3) of the code. The privileges of the member may be exercised only by the board of directors of the member or such representative(s) of the member as may be designated for such purpose by the member in writing to the president or secretary of the corporation.”

“Manchester bidwell corporation, sole member, has the authority to appoint and remove all of the directors and officers of the corporation.”

“In addition to those rights and privileges accorded to members under the pennsylvania nonprofit corporation law of 1988 (the law"), the member, manchester bidwell corporation, shall have the following reserved powers: (a) the authority to appoint and remove all of the directors and officers of the corporation; (b) the authority to coordinate policy and long-range strategic and financial planning of the corporation; (c) the authority to amend the articles of incorporation and bylaws of the corporation; (d) the authority to create and appoint members to committees within the corporation; (e) the authority to monitor and audit compliance with the member's directives and policies by the corporation; (f) the authority to establish budgets of the corporation; (g) the authority to approve asset transfers by the corporation; (h) the authority to direct services, enter binding agreements, and set or approve fees and prices on behalf of the corporation; and (i) the authority to reallocate income and expenses among affiliates to assure financial integration and achieve mutual objectives.”

“The form 990 is reviewed in detail by the chief financial officer, senior director of finance, and the audit committee of manchester bidwell corporation. The audit committee is responsible for the approval of the form 990. The form 990 is provided to the board of directors prior to filing with the internal revenue service.”

“The conflict of interest form is regularly updated by the board of directors. Any relationship changes are reviewed for conflicts and adequately resolved.”

“Manchester craftsmen's guild does not compensate the founder, ceo, or cfo who are reported in part vii. Compensation is awarded by mbc pursuant to a process that satisfies the requirements of the intermediate sanction's regulations. The methods used by mbc may include a review conducted by an independent person to ensure pay practices are reasonable within the range of typical market practices, and a survey including comparable data. This process is documented by mbc. The salary changes in fiscal year 2024 for the ceo and cfo were approved by an independent committee of the board.”

“All forms are available upon request.”

“Manchester craftsmen's guild (mcg) is comprised of mcg youth and mcg jazz. The goal of the broader organization is to create empowering environments to facilitate a better quality of life for the people and communities it serves. Mcg youth educates and inspires youth through the arts, primarily serving students from the pittsburgh public school district as well as local charter schools, cyber schools, and magnet schools. Further, mcg youth also serves youth who are in allegheny county department of human services programs. Mcg youth's programming is studio-based and uses the arts to remind participants of their inherent worth. Mcg jazz preserves, presents, and promotes jazz as a uniquely american art form. The organization presents an annual live, jazz concert series from september to may, featuring world-renowned jazz artists. Mcg jazz also provides jazz education programs, including school of swing; offers recording and production services; and houses one of the largest single venue archives for live jazz audio and video recordings. As part of its work, mcg jazz promotes cultural discovery by connecting diverse, accomplished artists to the community.”

“In the fy24 tax year, an update was made to expense accounting fees in the year that the services are provided. In prior years, accounting fees had been accrued in the year to which the fees related. The change is consistent with gaap treatment. In fy23 the accounting fees had been over-accrued and required an adjustment in the current year. As a result, in fy24, accounting fees are reported lower than actual.”

“This process had not changed from the prior year.”