San Francisco Fire Fighters Local 798

“The local has active, honorary, retired and associate members. Active members of the local in good standing elect the members of the executive board and approve significant decisions made by the executive board.”

“The local's active members in good standing elect members of the executive board.”

“Some decisions, such as amendments to the local's constitution and bylaws and approval of the local's expenditures made by the executive board, are subject to approval by the local's active members in good standing.”

“The local does not have any other committee with the authority to act on behalf of the governing body.”

“A draft of the local's form 990 was provided to each member of the executive board prior to filing with the irs. The local's form 990 was reviewed by the executive officers prior to filing.”

“Potential conflicts of interest, if any, are verbally communicated to the president each year. The executive board and the local's staff are covered under the conflict of interest policy. If there is a conflict of interest, the person with the conflict of interest is excluded from the discussion and approval of such transaction; the governing board determines if the transaction is in the best interest of the local. Annually, the governing board signs a statement that affirms they have reviewed the conflict of interest policy.”

“The executive board, who are all elected by the membership, review and approve compensation for all officers. The officer's compensation is based on the local's bylaws and constitution, the memo of understanding with the city and county of san francisco, and the san francisco fire department wage schedule. The local's bylaws are approved by the membership.”

“The organization does not make its governing documents, conflict of interest policy, and financial statements available to the public. Upon request, the organization makes its governing documents, conflict of interest policy and financial statements available to its members only.”

“The organization uses the modified cash basis of accounting for preparing the form 990”

“The organization has an executive board that assumes responsiblity for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed.”