United Steelworkers Intl Group Return

“Business relationship: all individuals listed in part vii, section a. Each individual listed above as having a business relationship is employed by united steel, paper and forestry, rubber, manufacturing, energy, allied industrial and service workers international union (usw) for which they also serve as either an officer, director or highly compensated employee.”

“Usw active members pay full dues. They have the right to vote. Associate members do not meet the requirement for full membership. They are not employed in a bargaining unit represented by the union. Associate members are entitled to vote within the associate member organization. Associate members do not pay full regular dues.”

“Usw active members in good standing may vote in local and international elections.”

“Usw constitutional amendments may be made by a majority vote of the delegates at the international convention and district changes may be made by a majority vote of the delegates at district conferences.”

“The international executive board does not authorize committees to act on its behalf, therefore, no minutes are necessary.”

“The completed form 990 was reviewed by financial management. Upon completion of the review, copies of the return were available to the international executive board and discussed at a meeting before filing with the internal revenue service.”

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

“All base salaries of the usw international officers and district directors were approved by majority vote of usw 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.”