2024-11-15T16:49:49-06:00 2023-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 3001 SUMMER STREET 5TH FLOOR EAST STAMFORD CT 06905 990 2023-01-01 066068624 UJA FEDERATION OF GREENWICH INC UJAF 2035521818 ONE HOLLY HILL LANE GREENWICH CT 06830 PAMELA EHRENKRANZ CEO 2035521818 2024-11-15 1 1 EVA MRUK P00543254 2033232400 2024-11-13 2023 2024-10-15 13:58:12Z UJA - JCC OF GREENWICH INC PAMELA EHRENKRANZ ONE HOLLY HILL LANE GREENWICH CT 06830 5932154 0 X WWW.UJAJCC.ORG X 1955 CT PROVIDING FINANCIAL, CULTURAL AND EDUCATIONAL SUPPORT FOR LOCAL AND GLOBAL JEWISH COMMUNITY. 32 32 10 37 0 0 3723978 4301046 181558 131239 14870 59740 16395 7302 3936801 4499327 2886051 1523326 0 0 465609 505542 0 4075 219763 509950 515340 3861610 2548283 75191 1951044 3186793 5226277 596211 641628 2590582 4584649 X THE UJA FEDERATION OF GREENWICH IS COMMITTED TO THE PRESERVATION, ENRICHMENT AND CONTINUITY OF THE JEWISH PEOPLE AND TO THE ENHANCEMENT OF JEWISH LIFE IN GREENWICH, NORTH AMERICA, ISRAEL, AND THROUGHOUT THE WORLD. CENTRAL TO OUR MISSION IS A COMMUNITY BUILT ON THE JEWISH IDEAL OF TZEDAKAH: CHARITY, RIGHTEOUSNESS AND SOCIAL JUSTICE. IT IS OUR SUPPORT FOR LOCAL PROGRAMS, AGENCIES AND THE HUMANITARIAN WORK OF THE UNITED JEWISH COMMUNITIES, THAT ENRICHES LOCAL, NATIONAL AND INTERNATIONAL JEWISH LIFE. BELIEVING THAT EACH JEW IS RESPONSIBLE ONE FOR ANOTHER, WE HAVE A UNIQUE OPPORTUNITY TO STRENGTHEN OUR JEWISH COMMUNITY, TO IMPROVE THE QUALITY OF LIFE AND TO BRING DIGNITY TO ALL PEOPLE. WE BELIEVE THAT IT IS OUR OBLIGATION TO IDENTIFY, EDUCATE AND ENCOURAGE MEMBERS OF THE COMMUNITY TO ASSUME LEADERSHIP ROLES AND TO SERVE AS ROLE MODELS FOR FUTURE GENERATIONS. TO ACCOMPLISH THIS MISSION, WE ARE BUILDING A VIBRANT AND INCLUSIVE JEWISH COMMUNITY. 0 0 2121315 1523326 131239 WE ENRICH, SUPPORT AND CONNECT JEWISH GREENWICH AND JEWISH COMMUNITIES IN ISRAEL AND WORLDWIDE WITH EXCEPTIONAL CULTURAL AND EDUCATIONAL PROGRAMS, ADVOCACY AND JEWISH PHILANTHROPY.STRENGTHENING OUR LOCAL COMMUNITY (KEHILLAH)WE WELCOME AND CONNECT NEWCOMERS, ADVOCATE AT THE STATE LEVEL THROUGH JFACT, AND HIRED A REGIONAL SECURITYADVISOR IN LIGHT OF INCREASED ANTISEMITISM TO HELP STRENGTHEN JEWISH AGENCIES AND INSTITUTIONS IN GREENWICH.PROMOTING JEWISH CULTURE (L'DOR VADOR)WE HOST NATIONALLY ACCLAIMED AUTHORS, SPEAKERS AND SCHOLARS, HOST AN ANNUAL DAVIS FILM FESTIVAL HIGHLIGHTING FILM ON JEWISH THEMES, AND OTHER JEWISH IDEAS AND ARTS PROGRAMMING. FAMILIES WITH YOUNG CHILDREN RECEIVE PJ LIBRARY BOOKS AND ENJOY PJ LIBRARY PROGRAMMING THROUGHOUT THE YEAR!CARING FOR OUR COMMUNITY (TZEDAKAH)WE CARE FOR OTHERS THROUGH OUR SUPPORT OF LOCAL AND GLOBAL INSTITUTIONS WHO HELP THOSE IN NEED, PROVIDE JEWISH EDUCATION AND SHARE IN THE VALUE THAT ALL JEWS ARE RESPONSIBLE FOR ONE ANOTHER. 2121315 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 1 1 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 17 0 10 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 32 32 1 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X KATHERINE HAMILL 9146449251 2 LYON PLACE WHITE PLAINS NY 10601 MICHAEL DELIKAT CO-CHAIR 1.00 X X 0 0 0 BRYANNA KALLMAN CO-CHAIR 1.00 X X 0 0 0 MARJORIE BLACK CO-PRESIDENT 1.00 X X 0 0 0 WALTER PRIMOFF CO-PRESIDENT 1.00 X X 0 0 0 CHRISTINE TOBACK WP PRESIDENT 1.00 X X 0 0 0 MARTIN FLASHNER TREASURER 1.00 X X 0 0 0 JANE BATKIN DIRECTOR 1.00 X 0 0 0 BRAN BERNI DIRECTOR 1.00 X 0 0 0 STUART BERNI DIRECTOR 1.00 X 0 0 0 STEVEN BLACK DIRECTOR 1.00 X 0 0 0 REBECCA COOPER DIRECTOR 1.00 X 0 0 0 ELLEN DAVIS DIRECTOR 1.00 X 0 0 0 ALICE BARON DELIKAT DIRECTOR 1.00 X 0 0 0 ANDI FERN DIRECTOR 1.00 X 0 0 0 KEN GREENBERG DIRECTOR THRU JUNE 2023 1.00 X 0 0 0 JOUI HESSEL DIRECTOR 1.00 X 0 0 0 ALEXANDRA HOCHMAN DIRECTOR 1.00 X 0 0 0 SILVINA KNOLL DIRECTOR 1.00 X 0 0 0 ADAM LEADER DIRECTOR 1.00 X 0 0 0 JOAN MANN DIRECTOR THRU JAN 2023 1.00 X 0 0 0 SALLY MANN DIRECTOR 1.00 X 0 0 0 AMANDA MILLER DIRECTOR 1.00 X 0 0 0 BRIAN NEILINGER DIRECTOR 1.00 X 0 0 0 MICHELE NEUBERG DIRECTOR 1.00 X 0 0 0 SUSAN NISINZWEIG DIRECTOR THRU JUNE 2023 1.00 X 0 0 0 YAEL ROSEN DIRECTOR 1.00 X 0 0 0 ELLEN SCHAPPS RICHMAN DIRECTOR 1.00 X 0 0 0 WENDY SCHREIBER DIRECTOR 1.00 X 0 0 0 ZION SHOHET DIRECTOR 1.00 X 0 0 0 MAURA SMOTRICH DIRECTOR 1.00 X 0 0 0 REBECCA TIPERMAS DIRECTOR 1.00 X 0 0 0 JEFFREY TOBACK DIRECTOR THRU JAN 2023 1.00 X 0 0 0 JANE WEITZMAN DIRECTOR 1.00 X 0 0 0 JORDAN YARETT DIRECTOR 1.00 X 0 0 0 RON ZATE DIRECTOR 1.00 X 0 0 0 NANCY ZISSON DIRECTOR 1.00 X 0 0 0 PAMELA EHRENKRANZ EXECUTIVE DIRECTOR 35.00 X 207800 0 18599 207800 0 18599 1 0 1 0 0 16425 17840 4266781 243418 4301046 ADULT/YOUTH/FAMILIES 813410 131239 131239 131239 47717 47717 13103 0 13103 13103 13103 1390586 1378563 12023 12023 12023 41400 16425 54264 -12864 -12864 COMMUNITY PROMOTION 900099 6963 6963 MISCELLANEOUS REVENUE 900099 100 100 7063 4499327 131239 0 67042 1481576 1481576 41750 41750 226399 136981 33797 55621 227894 186326 27126 14442 19694 16275 2320 1099 31555 22607 4210 4738 75571 75571 27925 27925 4075 4075 45799 1861 600 43338 53950 225 53725 50838 19758 12159 18921 34941 21663 6989 6289 15776 9781 3155 2840 2923 1696 292 935 35554 22043 7111 6400 20827 16662 1041 3124 PROGRAM SUPPLIES 127814 127814 REPAIRS AND MAINTENANCE 22735 14096 4547 4092 MISCELLANEOUS 436 270 87 79 STEWARDSHIP 251 156 50 45 2548283 2121315 207205 219763 1257275 1536463 1069517 1790532 109078 222351 5155 35506 1535717 965780 589839 569937 155929 1071488 3186793 5226277 39464 51828 425290 462145 131457 127655 596211 641628 X 1861444 2064472 729138 2520177 2590582 4584649 3186793 5226277 X 1951044 45023 -2000 X X 0 1 X 1 0 X 2582573 2080728 1953314 3721978 4301046 14639639 2582573 2080728 1953314 3721978 4301046 14639639 5666580 8973059 31374 8657 3289 45206 60820 149346 0 0 1013 0 0 1013 98771 125660 135017 28086 7063 394597 15184595 603237 0.59090 0.50760 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FACILITY REIMBURSEMENT - 2019 AMOUNT: $ 91,446. 2020 AMOUNT: $ 91,446. 2021 AMOUNT: $ 91,446. COMMUNITY PROMOTION - 2019 AMOUNT: $ 7,137. 2021 AMOUNT: $ 5,512. 2022 AMOUNT: $ 7,467. 2023 AMOUNT: $ 6,963. STEWARDSHIP - 2021 AMOUNT: $ 668. 2022 AMOUNT: $ 1,863. MISCELLANEOUS REVENUE - 2019 AMOUNT: $ 188. 2020 AMOUNT: $ 34,214. 2021 AMOUNT: $ 37,391. 2022 AMOUNT: $ 18,756. 2023 AMOUNT: $ 100. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 197699 31806 7000 222505 231373 -26698 6976 197699 223382 19796 11805 231373 209506 27954 14078 223382 179844 38785 9123 209506 0.00000 0.76844 0.23156 0 0 300000 300000 1073875 824758 249117 133501 132022 1479 28341 9000 19341 569937 AGENCY LIABILITIES 127655 127655 X 4544350 45023 45023 4499327 0 4499327 2550283 2000 2000 2548283 0 2548283 PART X, LINE 2: THE FEDERATION EVALUATES ALL SIGNIFICANT TAX POSITIONS AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. AS OF DECEMBER 31, 2023, THE FEDERATION DOES NOT BELIEVE THAT IT HAS TAKEN ANY POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE TAX YEAR. PART XII, LINE 2D - OTHER ADJUSTMENTS: WRITE-OFF OF UNCOLLECTIBLE PLEDGE REPORTED ON PART XI 2,000. 1 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 41750 0 0 0 0 0 0 41750 0 41750 MIDDLE EAST AND NORTH AFRICA PROVIDE EDUCATION AND SOCIAL ASSISTANCE TO BREAK THE INTERGENERATIONAL POVERTY 16250 CHECK 0 MIDDLE EAST AND NORTH AFRICA SERVE THE POOR IN ISRAEL AND FOOD BANKS WORLDWIDE BY RESCUING HEALTHY, SURPLUS FOOD AND DELIVERING IT TO THOSE IN NEED 25500 CHECK 0 2 0 0 0 0 0 0 0 PART I, LINE 2: ALL GRANTEES SUBMIT TWO REPORTS EACH YEAR (A MID-YEAR AND A FINAL REPORT). THE REPORTS INCLUDE NARRATIVE, STATISTICAL, AND FINANCIAL COMPONENTS AND SERVE TO ENSURE THAT PROGRAMMATIC OBJECTIVES ARE APPROPRIATELY ATTAINED, AND THAT EXPENDITURES QUALIFY FOR REIMBURSEMENT. GALA BENEFIT 36845 11645 25200 0 0 5492 7500 0 11640 FALL BRUNCH 20980 4780 16200 0 0 6665 5930 10400 6637 57825 16425 41400 12157 13430 10400 18277 54264 -12864 1 AMERICAN FRIENDS OF LEKET ISRAEL PO BOX 2090 TEANECK NJ 07666 208202424 501(C)(3) 10000 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES AMERICAN FRIENDS OF SHALVA ISRAEL 315 FIFTH AVENUE 6TH FLOOR NEW YORK NY 10016 562676533 501(C)(3) 10000 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES AMERICAN FRIENDS OF SHEBA MEDICAL CENTER 6505 WILSHIRE BOULEVARD SUITE 615 LOS ANGELES CA 90048 237076117 501(C)(3) 8500 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES ATZUM PO BOX 793 SKOKIE IL 60076 010697869 501(C)(3) 10000 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES CROSSROADS TREATMENT CENTERS 225 WEST 39TH STREET NEW YORK NY 10018 680381376 501(C)(3) 6000 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES EMUNAH OF AMERICA PO BOX 841816 BOSTON MA 02284 132670365 501(C)(3) 10000 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES FRIENDS OF THE ISRAEL DEFENSE FORCES PO BOX 4224 NEW YORK NY 10163 133156445 501(C)(3) 20000 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES FRIENDSHIP CIRCLE 566 NEWFIELD AVENUE 14 STAMFORD CT 06905 261093886 501(C)(3) 7000 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES ISRAEL CENTER FOR EXCELLENCE THROUGH EDUCATION 16057 SYD CREEK DRIVE HOMER GLEN IL 60491 273032809 501(C)(3) 25000 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES ISRAEL ON CAMPUS COALITION PO BOX 34640 WASHINGTON DC 20043 300664947 501(C)(3) 15000 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES JDC 220 EAST 42ND STREET SUITE 400 NEW YORK NY 10017 131656634 501(C)(3) 108000 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES JEWISH AGENCY FOR ISRAEL OF NORTH AMERICA 633 THIRD AVENUE 2ND FLOOR NEW YORK NY 10017 230053483 501(C)(3) 25000 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES JEWISH FAMILY SERVICES 67 HOLLY HILL LANE GREENWICH CT 06830 061073590 501(C)(3) 87310 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES JEWISH FEDERATION OF NORTH AMERICA 25 BROADWAY SUITE 1700 NEW YORK NY 10004 131624240 501(C)(3) 842356 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES JEWISH NATIONAL FUND 78 RANDALL AVENUE ROCKVILLE CENTRE NY 11570 131659627 501(C)(3) 20000 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES JEWISH SENIOR SERVICES 4200 PARK AVENUE BRIDGEPORT CT 06604 060846991 501(C)(3) 10000 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES MEMRI PO BOX 27837 WASHINGTON DC 20038 522068483 501(C)(3) 10000 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES NEIGHBOR TO NEIGHBOR OF GREENWICH 248 EAST PUTNAM AVENUE GREENWICH CT 06830 066071605 501(C)(3) 20000 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES NEW YORK PHILHARNONIC 10 LINCOLN CENTER PLAZA NEW YORK NY 10023 131664054 501(C)(3) 100000 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES NLI USA INC 25 WEST 45TH STREET SUITE 504 NEW YORK NY 10036 464986788 501(C)(3) 50000 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES PEF ISRAEL ENDOWMENT FUNDS INC 630 THIRD AVENUE ROOM 1500 NEW YORK NY 10017 136104086 501(C)(3) 7500 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES SCHOKE JEWISH FAMILY SERVICES OF FAIRFIELD COUNTY 196 GREYROCK PLAZA STAMFORD CT 06901 061130830 501(C)(3) 5310 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES STAND WITH US 6505 WILSHIRE BOULEVARD LOS ANGELES CA 90048 010566033 501(C)(3) 10000 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES UCONN HILLEL 54 NORTH EAGLEVILLE ROAD STORRS CT 06268 066071635 501(C)(3) 18000 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES UJA FEDERATION OF NEW YORK 925 WESTCHESTER AVENUE SUITE 200 WHITE PLAINS NY 10604 510172429 501(C)(3) 25500 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES YAD EZRA V'SHULAMIT 3470 WILSHIRE BOULEVARD SUITE 1020 LOS ANGELES CA 90010 460477228 501(C)(3) 11100 0 PER EXEMPT ORGANIZATION'S CHARITABLE PURPOSES 26 0 PART I, LINE 2: ALL ALLOCATIONS OF AVAILABLE FUNDS ARE RECOMMENDED BY THE ALLOCATION COMMITTEE OF THE BOARD OF DIRECTORS AND APPROVED BY THE ENTIRE BOARD OF DIRECTORS. LOCAL AGENCIES IN THE UNITED STATES SUBMIT REQUESTS TO UJA FOR ASSISTANCE. REPRESENTATIVES OF THESE ORGANIZATIONS IN ALL CASES APPEAR BEFORE THE COMMITTEE TO EXPLAIN THEIR MISSION AND SUBMIT A REQUEST, INCLUDING THEIR AUDITED FINANCIAL STATEMENTS, AND IN MANY CASES A MID-YEAR REPORT. X X 0 0 0 0 0 0 0 1 0 PAMELA EHRENKRANZ EXECUTIVE DIRECTOR 198000 0 9800 0 0 0 0 0 18599 0 226399 0 0 0 PART I, LINE 7 A DISCRETIONARY BONUS FOR THE EXECUTIVE DIRECTOR WAS APPROVED BY THE BOARD OF DIRECTORS. X 10 243418 AVG. SELLING PRICE 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS IN PART I, COLUMN (B). FORM 990, PART VI, SECTION A, LINE 2 STUART BERNI, BOARD MEMBER & BRAN BERNI, BOARD MEMBER HAVE A FAMILY RELATIONSHIP. MICHAEL DELIKAT, BOARD MEMBER & ALICE DELIKAT, BOARD MEMBER HAVE A FAMILY RELATIONSHIP. MARJORIE BLACK, BOARD MEMBER & STEVEN BLACK, BOARD MEMBER HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION DELEGATED FINANCIAL MANAGEMENT AND BUSINESS ADVISORY DUTIES TO MAIER MARKEY & JUSTICE LLP. THE ORGANIZATION INCURRED $75,571 FOR THESE SERVICES IN 2023. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS A SINGLE CLASS OF VOTING MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S VOTING MEMBERS HAVE THE RIGHT TO ELECT THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B THE DECISION TO REMOVE DIRECTORS OF THE GOVERNING BODY IS RESERVED TO THE VOTING MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. AFTER THE FORM 990 HAS BEEN PREPARED, IT IS REVIEWED BY THE EXECUTIVE DIRECTOR AND IS ELECTRONICALLY SENT TO THE BOARD FOR APPROVAL. ONCE THE BOARD HAS APPROVED THE RETURN IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY IN PLACE WHICH IS MONITORED ANNUALLY. OFFICERS, KEY EMPLOYEES, AND BOARD MEMBERS ARE PROVIDED WITH A COPY OF THE POLICY ON AN ANNUAL BASIS. THEY SIGN THE POLICY CONFIRMING THEY DO NOT HAVE ANY CONFLICTS OF INTEREST OR DISCLOSE ANY POTENTIAL CONFLICTS. PRIOR TO BOARD ACTION ON A CONTRACT, TRANSACTION OR ARRANGEMENT INVOLVING A CONFLICT OF INTEREST, A BOARD MEMBER HAVING A CONFLICT OF INTEREST SHALL DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. SUCH DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. IF BOARD MEMBERS ARE AWARE THAT EMPLOYEES OR VOLUNTEERS HAVE A CONFLICT OF INTEREST, RELEVANT FACTS SHOULD BE DISCLOSED BY THE BOARD MEMBER OR BY THE INTERESTED PERSON HIM/HERSELF IF INVITED TO THE BOARD MEETING AS A GUEST FOR PURPOSES OF DISCLOSURE. A PERSON WHO HAS A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE BOARD'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. SUCH PERSON SHALL NOT ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUENCE WITH RESPECT TO THE MATTER, EITHER AT OR OUTSIDE THE MEETING. FORM 990, PART VI, SECTION B, LINE 15A ANNUAL COMPENSATION FOR THE ORGANIZATION'S EXECUTIVE DIRECTOR WAS DETERMINED THROUGH THE USE OF A COMPENSATION SURVEY AND WAS APPROVED BY THE BOARD OF DIRECTORS. THE REVIEW AND APPROVAL IS DOCUMENTED IN THE BOARD MINUTES. THE PROCESS LAST OCCURED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS ALSO POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. FORM 990, PART XI, LINE 9: WRITE-OFF OF UNCOLLECTIBLE PLEDGE -2,000. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR OVERSEEING THE AUDIT OF ITS FINANCIAL STATEMENTS AS WELL AS THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.