Children'S Museum of Pittsburgh

“The senior director of finance and administration reviews the prepared 990 on a line-by-line basis following receipt of the return. Following her acceptance of the return, a copy is given to the executive director for review. Following their approvals, a copy is made available to members of the finance committee of the board for review. Following their meeting, a copy of the reviewed 990 is provided to the full board of directors.”

“Conflict of interest forms are distributed at the september annual meeting of the board to all board members, including emeritus members. Any board members who are not in attendance at the meeting receive a form in the mail along with a self addressed stamped envelope to return the form to the museum. Signed forms are required to continue membership on the board. A summary of the conflicts are compiled by the executive assistant and presented to the board president as well as to the executive director.”

“The organization's executive committee functions as a compensation committee. In determing the executive director's salary the committee uses the form 990 of other organizations as well as a compensation survey or study. In addition, the organization requires an approval by the executive committee to establish the compensation of the executive director. The executive director sets the salary of all of the directors. Forms 990 of other organizations as well as compensation surveys are reviewed when determining compensation. The executive committee reviews all salaries every three years.”

“Governing documents, the conflict of interest policy and financial statements are made available upon request.”

“The following individuals are emeriti directors who may attend all meetings of the board and committees, but shall have no voting rights: henry gailliot, anne lewis and david payne. All individuals provide an average of approximately one half hour per week to their position.”

“Artist contract: program service expenses 58,648. Management and general expenses 15,614. Fundraising expenses 0. Total expenses 74,262. Fac contract: program service expenses 12,998. Management and general expenses 42,544. Fundraising expenses 0. Total expenses 55,542. Consultants: program service expenses 693,842. Management and general expenses 106,426. Fundraising expenses 10,515. Total expenses 810,783. Fab & proto: program service expenses 125,934. Management and general expenses 0. Fundraising expenses 0. Total expenses 125,934. Other fees: program service expenses 6,416. Management and general expenses 19,386. Fundraising expenses 4,105. Total expenses 29,907. Research and eval: program service expenses 34,652. Management and general expenses 0. Fundraising expenses 0. Total expenses 34,652.”

“The museum's financial statements are audited by an independent accounting firm. The audit is reviewed by the finance committee following its completion and the committee makes a recommendation to the full board for the approval of the audit. The committee also annually approves the independent auditor. This process has not changed from the prior year.”