United Steelworkers Education Center

“Business relationship: d. Mccall, j. Shinn, k. Mapp, and e. Ramirez each indivdual listed above as having a business relationship is employed by united steel, paper and forestry, rubber, manufactring, energy, allied industrial and service workers international union (united steelworkers) for whom they also serve as officers.”

“Any powers shall be vested in the international executive board of the united steelworkers, as a body, and shall be exercisable by such vote of the said international executive board and shall be prescribed by those provisions of the constitution of the united steelworkers. The directors of the corporation shall consist of four persons who shall from time to time be serving as the international officers of the united steelworkers, viz., the president, the vice presidents and the secretary-treasurer. Upon ceasing to be an international officer of the united steelworkers, a person shall automatically and at the same time cease to be a director of the corporation, and upon becoming an international officer of the united steelworkers, a person shall automatically and at the same time become a director of the corporation.”

“The directors of the corporation shall have the power to adopt, amend and repeal its bylaws (including any provision in the articles of incorporation, or in any amendment or restatement thereof, which could be adopted as a bylaw of the corporation), subject to the power of the international executive board of the united steelworkers to change any such action.”

“The organization does not have any committees with the authority to act on behalf of the governing body.”

“The completed form 990 was reviewed by financial management. Upon completion of the review, copies of the return were provided to the united steelworkers education center executive board and reviewed before filing.”

“The organization does not routinely make such documents available to the public.”

“All salaries reported in part vii are paid by united steel, paper and forestry, rubber, manufacturing, energy, allied industrial and service workers international union ("usw"), a related organization, and were approved by majority vote of members, all of whom are independent with respect to compensation matters, in august 2014. Annual salary changes are benchmarked against changes in usw members earnings. Therefore, the process incorporates comparability data and is intended to satisfy the reasonable compensation safe harbor set forth in the internal revenue code and the regulations enacted thereunder. All amendments to the constitution are approved by a majority of usw members all of whom are independent with respect to compensation matters.”

“United steelworkers education center's ("usw") financial statements are audited in consolidation by an independent accounting firm. In addition, usw has identified certain individuals that assume the responsibility for oversight of the audit of its financial statements and its selection of the independent accountant. This process has not changed from the prior year.”