Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | A DRAFT COPY OF THE 990 IS PROVIDED TO THE BOARD IN ADVANCE OF THE BOARD MEETING TO AFFORD TIME FOR PROPER REVIEW. AT THE MEETING, COMMENTS ARE SOLICITED AND MODIFICATIONS, IF ANY, ARE REPORTED TO THE OUTSIDE ACCOUNTANTS. IF THERE ARE NO OBJECTIONS, THEN APPROVAL IS SOUGHT BY VOTE OF THE BOARD OF TRUSTEES. THE APPROVAL IS DOCUMENTED IN THE BOARD MINUTES AND COMMUNICATED TO THE OUTSIDE ACCOUNTANTS, WHO PREPARE THE FINAL FILING COPY. | |
| FORM 990, PART VI, SECTION B, LINE 15B | EXECUTIVE DIRECTOR SALARY IS APPROVED ANNUALLY. EACH YEAR THE BUDGET IS PRESENTED TO THE BOARD OF TRUSTEES WITH FULL DISCLOSURE OF INTENDED CHANGES IN SALARY AND BENEFITS. THIS IS THEN REVIEWED AND APPROVED AT EACH BOARD OF TRUSTEES MEETING. COMPENSATION HAS NOT CHANGED SIGNIFICANTLY OVER THE PAST 5 YEARS. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES DOCUMENTS AVAILABLE IN ACCORDANCE WITH APPLICABLE LAW. | |
| EXECUTIVE DIRECTOR | 990 PART VII LINE 1A | IN 2010 RECYCLED PAPERBOARD TECHNICAL ASSOCIATION SUB-CONTRACTED THE EXECUTIVE DIRECTOR POSITION TO DEBORAH WHITE AND PAID HER A MONTHLY RETAINER IN ADDITION TO REIMBURSING HER TRAVEL AND MEETING EXPENSE. THE MONTHLY RETAINER IS INCLUDED IN COMPENSATION OF CURRENT OFFICERS ON FORM 990 PART IX, LINE 5A, AND THE REIMBURSED EXPENSES ARE INCLUDED IN TRAVEL AND MEETING EXPENSE ON LINE 17A. FOR TRANSPARENCY PURPOSES, THE EXECUTIVE DIRECTOR IS INCLUDED AS A HIGHLY COMPENSATED EMPLOYEE ON 990 PART VII, LINE 1A RATHER THAN SECTION B, AT HER ENTIRE 2010 COMPENSATION AMOUNT, WHICH INCLUDES BOTH THE RETAINER AND REIMBURSED EXPENSES. |
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