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        <PersonNm>YISROEL GESIN</PersonNm>
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        <BusinessCd>900099</BusinessCd>
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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>MANAGEMENT HAS EVALUATED SIGNIFICANT TAX POSITIONS AGAINST THE CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS AND BELIEVES THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION.</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART XI, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>PART XI, LINE 4B - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII, LINE 4B - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLARSHIPS NETTED AGAINST REVENUES FOR FINANCIALS 131,453. EXPENSES NETTED AGAINST REVENUES FOR FINANCIALS 2,254.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 1A</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS ARE VOTED ON BY A VOTE OF MEMBERSHIP AT THE ANNUAL MEETING OF THE SPRINGFIELD JEWISH COMMUNITY CENTER, INC.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY BYLAW CHANGES WOULD BE SUBJECT TO THE APPROVAL OF THE MEMBERSHIP WHICH TYPICALLY WILL HAPPEN AT THE SPRINGFIELD JEWISH COMMUNITY CENTER, INC. ANNUAL MEETING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CFO, CEO, AND TREASURER WILL ALL REVIEW THE 990 BEFORE IT IS PRESENTED TO THE FINANCE COMMITTEE FOR APPROVAL; AND THE BOARD OF DIRECTORS REVIEW THE 990 BEFORE IT IS FILED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFLICT OF INTEREST FORMS ARE COLLECTED AND HELD AT THE CENTRAL OFFICE. THE CONFLICT OF INTEREST POLICY IS ALSO INCLUDED IN THE STAFF HANDBOOK. THE CEO MAKES THE BOARD AWARE OF ANY INSTANCE WHERE A CONFLICT OF INTEREST MIGHT EXIST OR MIGHT APPEAR TO EXIST, ANY BOARD MEMBER WITH A CONFLICT MUST ABSTAIN FROM VOTING ON THE RELATED ISSUE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD EVALUATES THE PERFORMANCE OF THE CEO IN LIGHT OF THE CENTER'S GOALS AND OBJECTIVES AND THE CENTER'S FINANCIAL PERFORMANCE AS COMPARED TO OTHER JEWISH COMMUNITY CENTERS OF THE SAME SIZE. THE EXECUTIVE BOARD DETERMINES AND APPROVES COMPENSATION OF THE OFFICERS BASED ON THESE EVALUATIONS. THE LAST COMPENSATION REVIEW WAS AUGUST, 2023.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE AT THE MAIN OFFICE UPON REQUEST.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN VALUE OF INVESTMENTS HELD IN TRUST 212,214. CORRECTION OF 2006 CONTRIBUTION -125,241.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
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