American Public Works Association

“Apwa is an illinois not-for-profit corporation, with its headquarters in missouri and secondary office in the district of columbia. Apwa's membership generally consists of individuals who are either employed by a public agency (municipality) or serve the public works sector across north america. The association is not organized for profit, and therefore no part of the earnings shall inure to the benefit of any member or officer except as compensation for services rendered or for necessary expenses actually incurred. In the event of a dissolution or liquidation of the association any assets then remaining shall be distributed to and among such educational or scientific organizations having a tax-exempt status under section 501(c)(3) of the internal revenue code of 1954 as the board of directors of the association shall determine. The privileges of voting for (electing) the members of the governing body and of holding office are limited to active members. Active members are individual members of the association, designees of agency or corporate memberships, and special members whose previous category of membership prior to becoming a special member qualified as an active membership. Elections or votes are made by either letter or electronic ballot of all active members.”

“Officers and members of the governing body are elected (or appointed as specific situations arise) annually by the membership. Each officer, except for the chief executive officer who serves as secretary, serves a one-year term. The treasurer, who is an active member of the governing body, is appointed by the president and ratified by the remaining members of the governing body. Vacancies are filled by both election of the membership and appointment by the full governing body, depending upon the position vacated and amount of time remaining on the term. In some cases, the nominating committee and chapters are involved in the process for determining eligible candidates for the positions. The president (with the approval of the full governing body) appoints the national nominating committee consisting of one active member from each geographical region; the most immediate past president and the next immediate past president also serve on the committee. The committee reports the names of candidates for each position to be voted upon at the annual election other than regional nominating committees. The president may appoint a regional nominating committee whose members reside in that respective region; report the names of each candidate to be placed upon the ballot for consideration of regional director from that region, subject to the vote (approval) of the membership from that respective region.”

“Any proposed amendment to the apwa bylaws is subject to approval of the membership. There were no circumstances which required a vote of the membership, outside of the annual elections of officers and apwa board of directors described above during the fiscal year.”

“The fractional cfo and controller gather and review information to prepare forms 990 and 990-t, which is then provided to the independent accounting firm that prepares the form and reviews for completeness. The independent accounting firm then provides the association's leadership draft returns for review and approval. The final forms 990 and 990-t with all required schedules are then provided to all voting members of the board prior to filing with the irs.”

“Board operating policies are formally reviewed and revised, as necessary every two years. Annually, the organization obtains written affirmation from each officer, board director, key employee and staff directors as to their compliance with the established policy. If a conflict arises, the policy requires the individual disclose the details of the position and if necessary, abstains from the vote of the conflicted position.”

“The executive committee of the apwa board of directors reviews compensation study data and compensation trend data focused on the association's size of budget, responsibility level of the position, and peer association comparative data to determine the compensation range for the new contract. The committee also uses the resources of cbiz human capital services to measure apwa's compensation range against peer organization ranges within the association industry. The committee recommends a new salary based on the compensation data subject to approval of the apwa board of directors.”

“The association's bylaws are posted on its website. The conflict-of-interest policy is listed as a board of director's policy and is accessible to apwa members via secure website login. Detailed financial statements are not made available to the public.”

“Consultants: program service expenses 2,489,653. Management and general expenses 2,950,661. Fundraising expenses 0. Total expenses 5,440,314. Temporary help: program service expenses 66,428. Management and general expenses 34,788. Fundraising expenses 0. Total expenses 101,216.”

“Foreign currency exchange -727.”

“Apwa has a committee that assumes responsibility for oversight of the annual financial statement audit and selection of an independent accountant. This process has not changed from prior years.”