Steelworkers Charitable and Educational Organization

“The board of directors may, by resolutions passed by a majority of the whole board, designate one or more committees of officers, directors, and/or other interested persons to act in an advisory capacity to the whole board. Such committee or committees shall have such name or names as may be determined from time to time by resolution adopted by the board of directors. The committees shall keep regular minutes of their proceedings and report the same to the board when required. Any committee shall have and may exercise all of the powers and authority delegated to it by the board of directors, except that a committee shall not have any power or authority as to the following: (i) the creation or filling of vacancies on the board of directors. (ii) the adoption, amendment or repeal of these by-laws. (iii) the amendment or repeal of any resolution of the board of directors. (iv) action on matters committed by these by-laws or resolution of the board of directors to the board of the directors or another committee appointed by the board of directors.”

“Business relationship: l. Gerard, s. Johnson, t. Conway and f. Redmond. Each indivdual 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 (united steelworkers) for whom they also serve as officers.”

“The initial directors were appointed by the international executive board of the usw and shall be the president, secretary-treasurer and two vice-presidents of the usw. They shall serve for an initial term which will expire when they cease to be officers of the usw. A director shall automatically be elected to the board of directors of the corporation following his or her election or appointment as a successor to a usw office that performs the functions that the initial officers of the corporation perform for the usw. The term of any other director appointed by the international executive board shall expire at the time that the terms of office of members of the international executive board expire.”

“The business and affairs of the corporation shall be managed by the officers of the usw, who shall have full power and authority to manage the corporation and its employees.”

“The organization does not have a committee with 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 board and discussed at a meeting before filing with the internal revenue service.”

“Steelworkers charitable and educational organization makes its form 990 and form 1023 available to the public upon request.”

“Steelworkers charitable and educational organization makes its governing documents available to the public upon request.”

“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, pursuant to article iv, section 21 of the usw constitution. The constitution, as approved by usw members establishes the base compensation of its officers and requires that annual increases are tied to increases received by its members. Member's annual increases are the subject of negotiations between the unrelated employers and the union. The negotiations with unrelated third parties ensures that the compensation is determined and approved pursuant to an independent process utilizing comparables and documented in the negotiated contracts thereby satisfying the intermediate sanctions safe harbor.”

“Consulting: program service expenses 3,745,572. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,745,572.”

“Minimal fundraising expenses were incurred in connection with the monies received by steelworkers charitable and educational organization. Fundraising activities are conducted by their supported organization, united steel, paper and forestry, rubber, manufacturing, energy, allied industrial and service workers international union and its members. The taxpayer's efforts are focused solely on providing health and safety training as well as aiding victims of natural disasters and is mainly supported by government funds.”

“Steelworkers charitable and educational organization's ("sceo") financial statements are audited by an independent accounting firm. In addition, sceo 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.”