SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
WORKERS' COMPENSATION INSUR RATING
BUREAU OF CALIFORNIA
Employer identification number

94-0358760
Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS
FORM 990, PART VI, SECTION A, LINE 7A THERE IS AN ANNUAL MEMBERSHIP MEETING WHERE OFFICERS ARE ELECTED BY POPULAR VOTE
FORM 990, PART VI, SECTION B, LINE 11 SUBSEQUENT TO THE 12/31/13 TAX YEAR END, WCIRB'S GOVERNING BOARD DESIGNATED A SUB-COMMITTEE (THE AUDIT COMMITTEE) TO REVIEW THE PROPRIETY OF THE 2013 TAX RETURN FOR THE ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 15 THE BUDGET AND COMPENSATION SUBCOMMITTEE REVIEWS THE SALARY SCHEDULE FOR ALL EXECUTIVE OFFICER POSITIONS ANNUALLY. AS NEEDED, STAFF WILL PROVIDE COMMERCIALLY AVAILABLE SALARY INFORMATION TO THE SUBCOMMITTEE AND MAY OBTAIN ADDITIONAL SALARY INFORMATION FROM OTHER RATING BUREAUS. PERIODICALLY, THE GOVERNING COMMITTEE AND OR BUDGET AND COMPENSATION SUBCOMMITTEE WILL COMMISSION A CUSTOM STUDY OF EXECUTIVE SALARIES. THE LAST SUCH STUDY WAS CONDUCTED BY AN INDEPENDENT CONSULTING FIRM IN 2005. THE GOVERNING COMMITTEE ADOPTED THE SALARY MATRIX AND EXECUTIVE OFFICER SALARY SCHEDULE RECOMMENDED BY INDEPENDENT CONSULTING FIRM ON DECEMBER 8, 2005. SINCE THEN, THE EXECUTIVE OFFICER SALARY SCHEDULE HAS BEEN ADJUSTED ON AN ANNUAL BASIS BY THE SAME PERCENTAGE AMOUNT AS THE SALARY SCHEDULE THAT APPLIES TO ALL OTHER POSITIONS. THE SUBCOMMITTEE REVIEWS THE MERIT MATRIX ANNUALLY.THE SUBCOMMITTEE ALSO REVIEWS THE INDIVIDUAL SALARIES AND PERFORMANCE OF THE PRESIDENT AND SENIOR VICE PRESIDENTS ANNUALLY AND MAKES ITS RECOMMENDATIONS TO THE GOVERNING COMMITTEE. SENIOR MANAGER PERFORMANCE EVALUATIONS ARE SUBJECT TO PROCEDURES ADOPTED BY THE GOVERNING COMMITTEE ON MARCH 26, 2008. THESE PROCEDURES ARE DOCUMENTED IN THE BUDGET AND COMPENSATION SUBCOMMITTEE MEETING MATERIALS AND MINUTES. MERIT INCREASES ARE SUBJECT TO THE ADOPTED MERIT MATRIX.
FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11G CONSULTING 7,545,924.
FORM 990, PART XI, LINE 9: REFUNDS TO MEMBERS -1,182,075. INCOME FROM COMP DATA EXCHANGE -3,567.
FORM 990, PART XI, LINE 1 THE ORGANIZATIONS FINANCIAL STATEMENTS ARE PREPARED ON A MODIFIED CASH BASIS.
FORM 990, PART XI, LINE 2C THE CONTROLLER AND THE SENIOR VICE PRESIDENT ASSUME RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE AUDITED FINANCIAL STATEMENTS ARE REVIEWED BY THE GOVERNING COMMITTEE AT REGULAR MEETING.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2013

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