I am the Finance Director of a non-profit with fewer than 100 employees and have been asked to provide this information.
Rita Risser Chai replies:
In a large organization, giving the names of employees with payroll information would not be appropriate for board members. But in small organizations like yours, it may be necessary. The board is the manager of the CEO, Executive Director or President. In order to fulfill their duties as managers, board members may need specific information about employees and payroll. It may not be necessary for all board members to have this information, but instead perhaps limit it to officers or members of the management committee. Also, it may (or may not) be appropriate to give the board members the information at a meeting but then have them return it to you at the end of the meeting in order to maintain confidentiality.
Information here is correct at the time it is posted. Case decisions cited here may be reversed. Please do not rely on this information without consulting an attorney first.