2023-05-15T13:38:44-05:00 2022-06-30 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2021-07-01 201123519 JEWISH FEDERATION OF OMAHA FOUNDATION JEWI 4023346498 333 S 132ND ST OMAHA NE 68154 AMY BERNSTEIN SHIVVERS EXECUTIVE DIRECTOR 4023346498 2023-05-12 1 AMY BERNSTEIN SHIVVERS XXX-XX-XXXX WENDY R COOLEY CPA P01523804 4023302660 2023-05-11 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z AMY BERNSTEIN SHIVVERS 333 S 132ND ST OMAHA NE 68154 24716096 0 X WWW.JFOFOUNDATION.ORG X 2004 NE TO CONDUCT AND SUPPORT ACTIVITIES FOR THE BENEFIT OF THE JEWISH FEDERATION OF OMAHA. 19 19 0 21 -13113 0 5704273 13363027 0 0 10473458 5539364 56185 73278 16233916 18975669 5346300 6244889 0 0 0 0 0 0 648948 632976 691361 5979276 6936250 10254640 12039419 124451193 116697128 17003871 14688703 107447322 102008425 TO CONDUCT AND SUPPORT ACTIVITIES FOR THE BENEFIT OF THE JEWISH FEDERATION OF OMAHA. 0 0 6274476 6244889 JEWISH FEDERATION OF OMAHA FOUNDATION'S PURPOSE IS TO CONDUCT AND SUPPORT ACTIVITIES FOR THE BENEFIT OF THE JEWISH FEDERATION OF OMAHA, INC. AND OTHER ORGANIZATIONS OPERATED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, RELIGIOUS, OR SCIENTIFIC PURPOSES WHICH ARE DESCRIBED IN IRC SECTIONS 501(C)3 AND WHICH ARE AFFILIATED WITH, OR RECEIVE SUPPORT FROM, THE JEWISH FEDERATION OF OMAHA, INC. OR ARE RECOMMENDED TO THE FOUNDATION BY DONORS TO JEWISH FEDERATION OF OMAHA, INC. OR FOUNDATION. 6274476 1 1 0 0 0 1 0 0 1 1 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X RICHARD GOEDEKEN 4023346434 333 SOUTH 132ND STREET OMAHA NE 68154 HOWARD EPSTEIN FOUNDATION DIRECTOR 40.00 0.00 X 0 172149 8271 BOB BELGRADE PRESIDENT 3.00 3.00 X X 0 0 0 DONALD GOLDSTEIN SECRETARY 1.00 0.00 X X 0 0 0 ANDREW ROBINSON TREASURER 1.00 0.00 X X 0 0 0 DAVID GILINSKY DIRECTOR 1.00 0.00 X 0 0 0 STEVEN BLOCH DIRECTOR 1.00 0.00 X 0 0 0 PAUL EPSTEIN DIRECTOR 1.00 0.00 X 0 0 0 TED FRIEDLAND DIRECTOR 1.00 0.00 X 0 0 0 KIP GORDMAN DIRECTOR 1.00 0.00 X 0 0 0 SUSAN LEHR DIRECTOR 1.00 0.00 X 0 0 0 HOWARD KOOPER DIRECTOR 1.00 0.00 X 0 0 0 JODY MALASHOCK DIRECTOR 1.00 0.00 X 0 0 0 MURRAY H NEWMAN DIRECTOR 1.00 0.00 X 0 0 0 STEVEN NOGG DIRECTOR 1.00 0.00 X 0 0 0 SUSIE NORTON DIRECTOR 1.00 0.00 X 0 0 0 MARTY RICKS DIRECTOR 1.00 0.00 X 0 0 0 CARL RIEKES DIRECTOR 1.00 0.00 X 0 0 0 STACEY ERMAN ROCKMAN DIRECTOR 1.00 0.00 X 0 0 0 HARLEY D SCHRAGER DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL ABRAMSON DIRECTOR 1.00 0.00 X 0 0 0 0 172149 8271 0 0 1 0 0 2341492 11021535 7922421 13363027 1334565 -13113 1347678 9945226 5740427 4204799 4204799 4204799 FUND FEES 561000 73278 73278 73278 18975669 0 -13113 5625755 6180107 6180107 64782 64782 14758 14758 5200 5200 12826 12826 1094 42 1052 3494 3494 19324 593 18731 12410 12410 24225 24225 445 445 179 179 REIMBURSEMENT - SALARIE 500120 16203 483917 REIMBURSEMENT - BENEFIT 33984 3742 30242 REIMBURSEMENT - PAYROLL 28226 1256 26970 35076 7751 27325 6936250 6274476 12826 648948 785 720 2606031 2266440 626064 746975 80428203 80261135 40366552 33173572 421828 246296 1730 1990 124451193 116697128 66456 163412 16788284 14419167 149131 106124 17003871 14688703 X 74338707 69409223 33108615 32599202 107447322 102008425 124451193 116697128 12039419 -17478316 0 X X 0 1 X 1 0 X X 1 JEWISH FED OF OMAHA INC 470384659 7 1 3588872 0 1 3588872 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 PART IV, SECTION A, LINE 6: SUPPORT IS ALSO PROVIDED TO OTHER 501(C)(3) ORGANIZATIONS OF WHICH ARE AFFILIATED WITH, OR RECEIVE SUPPORT FROM, THE JEWISH FEDERATION OF OMAHA, INC. OR ARE RECOMMENDED TO THE FOUNDATION BY DONORS TO JEWISH FEDERATION OF OMAHA, INC. OR THE FOUNDATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 296 2496732 3988265 27909871 1 1 0 1 X 36930546 3022938 -4170449 1370578 34412457 30304342 1021463 6810896 1206155 36930546 29281008 1277265 764421 1018352 30304342 27889354 1068924 1350312 1027582 29281008 23289416 4337114 1289558 1026734 27889354 0.15930 0.84070 0.00000 0 0 0 CHARITABLE REMAINDER TRUST 2867204 F CASH SURRENDER VALUE OF LIFE INSURANCE 362641 F JEWISH FEDERATION OF METRO CHICAGO PEP INT 29943727 F 33173572 CHARITABLE REMAINDER TRUST 106124 106124 X PART IV, LINE 2B: THE FOUNDATION HOLDS ASSETS IN TRUST FOR VARIOUS ORGANIZATIONS IN A FIDUCIARY CAPACITY. THE FOUNDATION MANAGES THE ASSETS AND CAN ONLY MAKE DISTRIBUTIONS AT THE REQUEST OF THE OWNERS. THE ASSETS ARE INCLUDED IN INVESTMENTS AND LIABILITIES IN CUSTODIAL FUNDS ON THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION. PART V, LINE 4: ENDOWMENT FUNDS HELD BY THE JEWISH FEDERATION OF OMAHA FOUNDATION ARE USED TO SUPPORT PROGRAMS MANAGED BY THE JEWISH FEDERATION OF OMAHA INCLUDING SCHOLARSHIPS, EDUCATION ACTIVITIES, AND OTHER PROGRAM EXPENSES. PART X, LINE 2: THE FEDERATION ACCOUNTS FOR UNCERTAINTIES IN ACCOUNTING FOR INCOME TAX ASSETS AND LIABILITIES USING GUIDANCE INCLUDED IN FASB ASC 740, INCOME TAXES. THE FEDERATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. AT JUNE 30, 2022 AND 2021, THE FEDERATION HAD NO UNCERTAIN TAX POSITIONS ACCRUED. 1 JEWISH FEDERATION OF OMAHA 333 SOUTH 132ND ST OMAHA NE 68154 470384659 501(C)(3) 3588872 0 GENERAL SUPPORT A WAY OUT PO BOX 10825 ASPEN CO 81612 461809899 501(C)(3) 10000 0 GENERAL SUPPORT AMERICAN FRIENDS OF BEIT RUTH INC 2 JERICHO PLAZA SUITE 111-WING A JERICHO NY 11753 455626260 501(C)(3) 15000 0 GENERAL SUPPORT AMERICAN FRIENDS OF NER YAAKOV 207 ROCKAWAY TURNPIKE LAWRENCE NY 11559 521577399 501(C)(3) 21000 0 GENERAL SUPPORT ANTI DEFAMATION LEAGUE 605 3RD AVE NEW YORK NY 10158 131818723 501(C)(3) 42320 0 GENERAL SUPPORT ASPEN ANIMAL SHELTER 101 ANIMAL SHELTER ROAD ASPEN CO 81611 841564816 501(C)(3) 25000 0 GENERAL SUPPORT AUTISM ACTION PARTNERSHIP 10110 NICHOLAS STREET SUITE 202 OMAHA NE 68114 206892034 501(C)(3) 12500 0 GENERAL SUPPORT BETH EL SYNAGOGUE 14506 CALIFORNIA STREET OMAHA NE 68154 470388140 501(C)(3) 410370 0 GENERAL SUPPORT BETH ISRAEL SYNAGOGUE 12604 PACIFIC STREET OMAHA NE 68154 470388010 501(C)(3) 25228 0 GENERAL SUPPORT BNAI ISRAEL SYNAGOGUE 618 MYNSTER STREET COUNCIL BLUFFS IA 51503 421249804 501(C)(3) 13065 0 GENERAL SUPPORT BOYS & GIRLS CLUBS OF THE MIDLANDS 2610 HAMILTON STREET OMAHA NE 68131 470467350 501(C)(3) 15500 0 GENERAL SUPPORT CASA FOR DOUGLAS COUNTY 2412 ST MARYS AVENUE OMAHA NE 68105 352171298 501(C)(3) 6600 0 GENERAL SUPPORT CENTRAL FUND OF ISRAEL 461 CENTRAL AVENUE CEDARHURST NY 11516 132992985 501(C)(3) 11000 0 GENERAL SUPPORT CENTRAL HIGH SCHOOL FOUNDATION 1111 N 13TH STREET SUITE 318 OMAHA NE 68102 911771983 501(C)(3) 65850 0 GENERAL SUPPORT CHABAD LUBAVITCH OF NEBRASKA 1866 S 120TH STREET OMAHA NE 68144 363552582 501(C)(3) 103459 0 GENERAL SUPPORT FILM STREAMS PO BOX 8485 OMAHA NE 68108 202549448 501(C)(3) 32900 0 GENERAL SUPPORT FIRST RESPONDERS FOUNDATION 10605 BURT CIRCLE OMAHA NE 68114 263499345 501(C)(3) 27500 0 GENERAL SUPPORT FOOD BANK FOR THE HEARTLAND 10525 J STREET OMAHA NE 68127 470637701 501(C)(3) 12560 0 GENERAL SUPPORT FRIEDEL JEWISH ACADEMY 335 S 132ND STREET OMAHA NE 68154 051998366 501(C)(3) 116763 0 GENERAL SUPPORT GIRLS INCORPORATED OF OMAHA 2811 NORTH 45TH STREET OMAHA NE 68104 470562184 501(C)(3) 7000 0 GENERAL SUPPORT HIAS INC 1300 SPRING STREET SUITE 500 SILVER SPRING MD 20910 135633307 501(C)(3) 5180 0 GENERAL SUPPORT HOPEWELL 9637 STATE ROUTE 534 MIDDLEFIELD OH 44062 341739967 501(C)(3) 20700 0 GENERAL SUPPORT JEWISH COMMUNITY FED OF SAN FRANCISCO 121 STEUART STREET SAN FRANCISCO CA 94105 941156533 501(C)(3) 74813 0 GENERAL SUPPORT JEWISH UNITED FUND OF METRO CHICAGO 30 SOUTH WELLS CHICAGO IL 60606 362167034 501(C)(3) 6000 0 GENERAL SUPPORT JEWISHCOLORADO 300 SOUTH DAHLIA STREET SUITE 300 DENVER CO 80246 010831698 501(C)(3) 10600 0 GENERAL SUPPORT KVNO UNO PO BOX 3588 OMAHA NE 681729915 470049123 501(C)(3) 10990 0 GENERAL SUPPORT LOVE 323 SOUTH 132ND STREET OMAHA NE 68154 811788198 501(C)(3) 7029 0 GENERAL SUPPORT LUTHERAN FAMILY SERVICES OF NE INC 124 SOUTH 24TH STREET SUITE 230 OMAHA NE 68102 237267972 501(C)(3) 6350 0 GENERAL SUPPORT MAHAMAYA GIRLS COLLEGE ALUMNAE ASSOC 2417 NE 20TH STREET RENTON WA 98056 202628339 501(C)(3) 14601 0 GENERAL SUPPORT NATURE CONSERVANCY 4245 N FAIRFAX DRIVE SUITE 100 ARLINGTON VA 22203 530242652 501(C)(3) 10700 0 GENERAL SUPPORT NEBRASKA CULTURAL ENDOWMENT 1004 FARNAM STREET OMAHA NE 68102 470813703 501(C)(3) 10500 0 GENERAL SUPPORT NEBRASKA HUMANE SOCIETY 8929 FORT STREET OMAHA NE 68134 470378997 501(C)(3) 33550 0 GENERAL SUPPORT NEBRASKA JEWISH HISTORICAL SOCIETY 333 S 132ND STREET OMAHA NE 68154 431271156 501(C)(3) 13247 0 GENERAL SUPPORT NEBRASKA METHODIST HOSPITAL FOUNDATION 8701 W DODGE ROAD SUITE 450 OMAHA NE 68114 470595345 501(C)(3) 10000 0 GENERAL SUPPORT NORTHSTAR FOUNDATION 4242 N 49TH AVE OMAHA NE 68104 260494022 501(C)(3) 21910 0 GENERAL SUPPORT OAK HILLS BIKHOR CHOLIM CEMETERY TRUST 1350 PIERCE STREET COUNCIL BLUFFS IA 51503 436908806 501(C)(3) 55000 0 GENERAL SUPPORT OMAHA AREA YOUTH ORCHESTRA INC 1905 HARNEY STREET SUITE 630 OMAHA NE 68102 470609748 501(C)(3) 18500 0 GENERAL SUPPORT OMAHA BOTANICAL CENTER 100 BANCROFT STREET OMAHA NE 68108 470659701 501(C)(3) 12950 0 GENERAL SUPPORT OMAHA CONSERVATORY OF MUSIC 7023 CASS STREET OMAHA NE 68132 470384657 501(C)(3) 30050 0 GENERAL SUPPORT OMAHA PERFORMING ARTS SOCIETY 1200 DOUGLAS STREET OMAHA NE 68102 470832480 501(C)(3) 14500 0 GENERAL SUPPORT OMAHA SPORTS COMMISSION 1004 FARNAM STREET OMAHA NE 68102 200724954 501(C)(3) 13000 0 GENERAL SUPPORT OMAHA SYMPHONY ASSOCIATION 1905 HARNEY STREET SUITE 400 OMAHA NE 68102 476039304 501(C)(3) 5150 0 GENERAL SUPPORT OPERA OMAHA 1850 FARNAM STREET OMAHA NE 68102 476032795 501(C)(3) 21100 0 GENERAL SUPPORT OPERATION UNDERGROUND RAILROAD INC 755 SOUTH MAIN STREET SUITE 194 CEDAR CITY UT 84720 463614979 501(C)(3) 8000 0 GENERAL SUPPORT PLANNED PARENTHOOD FEDERATION AMERICA 123 WILLIAM ST NEW YORK NY 10038 131644147 501(C)(3) 14925 0 GENERAL SUPPORT PLANNED PARENTHOOD OF THE HEARTLAND NW PO BOX 4557 DES MOINES IA 503054557 420727488 501(C)(3) 91550 0 GENERAL SUPPORT POLICE ATHLETICS FOR COMMUNITY ENGAGEMENT PO BOX 24251 OMAHA NE 68124 465041453 501(C)(3) 35000 0 GENERAL SUPPORT POTTAWATTAMIE CO DEVELOPMENT CORP 1228 SOUTH MAIN STREET COUNCIL BLUFFS IA 51503 421459560 501(C)(3) 10000 0 GENERAL SUPPORT PROJECT HARMONY 11949 Q STREET OMAHA NE 68137 470789054 501(C)(3) 8450 0 GENERAL SUPPORT SAVING GRACE PERISHABLE FOOD RESCUE 4611 S 96TH STREET SUITE 112 OMAHA NE 68127 461852863 501(C)(3) 18500 0 GENERAL SUPPORT SOUTHERN POVERTY LAW CENTER 400 WASHINGTON AVE POB 5632 MONTGOMERY AL 361777459 630598743 501(C)(3) 13600 0 GENERAL SUPPORT STREET KIDS INTERNATIONAL PO BOX 6473 LINCOLN NE 68506 470804591 501(C)(3) 30000 0 GENERAL SUPPORT TEMPLE ISRAEL 13111 STERLING RIDGE DRIVE OMAHA NE 68144 470376590 501(C)(3) 141157 0 GENERAL SUPPORT TRI FAITH INITIATIVE OF OMAHA NEBRASKA 13136 FAITH PLZ OMAHA NE 68144 205485984 501(C)(3) 7875 0 GENERAL SUPPORT UNION OF ORTHODOX JEWISH CONGREGATIONS 11 BROADWAY NEW YORK NY 10004 135623717 501(C)(3) 30000 0 GENERAL SUPPORT UNITED WAY OF THE MIDLANDS 1805 HARNEY STREET OMAHA NE 68102 470376605 501(C)(3) 16150 0 GENERAL SUPPORT UNIVERSITY OF NEBRASKA FOUNDATION 2285 S 67TH STREET 200 OMAHA NE 68106 470379839 501(C)(3) 208574 0 GENERAL SUPPORT WASHINGTON NATIONALS PHILANTHROPIES NATIONALS PARK 1500 SOUTH CAPITOL STREET SE WASHINGTON DC 20003 342034830 501(C)(3) 20000 0 GENERAL SUPPORT WORLD HERALD GOODFELLOWS CHARITIES 1314 DOUGLAS STREET 125 OMAHA NE 68102 476000559 501(C)(3) 7500 0 GENERAL SUPPORT 59 0 SCHOLARSHIPS 8 64782 PART I, LINE 2: GRANTS TO ORGANIZATIONS: GRANTEE IS REQUIRED TO REPORT ANNUALLY ON THE USE OF FUNDS AND CONSISTENCY WITH ORIGINAL PURPOSE WHEN GRANT WAS APPROVED. GRANTS ARE DISBURSED AFTER PROGRAMS AND SERVICES ARE PROVIDED, AND RECEIPTS FOR THE COSTS ARE SUBMITTED TO THE FOUNDATION. GRANTS TO INDIVIDUALS: SCHOLARSHIP RECIPIENTS ARE ISSUED CHECKS PAYABLE TO COLLEGE/SCHOOL TO PAY TUITION, AND ARE REQUIRED TO SUBMIT TRANSCRIPTS FOR COURSEWORK. 0 0 0 0 0 0 0 0 0 HOWARD EPSTEIN FOUNDATION DIRECTOR 0 172149 0 0 0 0 0 7895 0 376 0 180420 0 0 PART I, LINE 3: THE EXECUTIVE DIRECTOR IS COMPENSATED BY THE JEWISH FEDERATION OF OMAHA, INC., A RELATED ORGANIZATION. HIS COMPENSATION IS ESTABLISHED BY THE REVIEW AND APPROVAL BY THE PRESIDENT OF THE FOUNDATION BOARD AND THE USE OF COMPARABLE DATE. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. X 32 7922421 AVERAGE HIGH/LOW 0 0 1 0 PART I, COLUMN (B): THE NUMBER REPORTED IN COLUMN (B) REPRESENTS THE TOTAL NUMBER OF DONORS WHO CONTRIBUTED NONCASH ITEMS DURING THE YEAR. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE, COMPRISED OF THREE OR MORE BOARD MEMBERS, HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A THE JEWISH FEDERATION OF OMAHA, A RELATED ORGANIZATION, HAS THE ABILITY TO APPOINT AND APPROVE ALL BOARD MEMBERS OF THE JEWISH FEDERATION OF OMAHA FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN ACCOUNTING FIRM WITH THE ASSISTANCE OF THE JFO CONTROLLER. WHEN THE 990 HAS BEEN PREPARED, IT IS THEN REVIEWED BY THE CONTROLLER AND CFO. COPIES OF THE RETURN ARE PROVIDED TO THE FOUNDATION EXECUTIVE DIRECTOR AFTER REVIEW. THE RETURN IS APPROVED BY THE EXECUTIVE DIRECTOR AND PROVIDED TO ALL BOARD MEMBERS PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C PERSONS COVERED BY THIS POLICY WILL ANNUALLY DISCLOSE OR UPDATE TO THE PRESIDENT OF THE BOARD OF DIRECTORS ON A FORM PROVIDED BY THE ORGANIZATION THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST, SUCH AS A LIST OF FAMILY MEMBERS, SUBSTANTIAL BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESSES AND OTHER ORGANIZATIONS OR THOSE OF FAMILY MEMBERS. FOR EACH INTEREST DISCLOSED TO THE PRESIDENT OF THE BOARD OF DIRECTORS, THE PRESIDENT WILL DETERMINE WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE BOARD OF DIRECTORS AND OTHER INDIVIDUALS COVERED BY THIS POLICY; (C) ASK THE PERSON TO RECUSE FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN THE ORGANIZATION; OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION IN THE ORGANIZATION OR, IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL IN ACCORDANCE WITH THE ORGANIZATION'S REMOVAL PROCEDURES. THE ORGANIZATION'S CFO AND CONTROLLER WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE PRESIDENT OF THE BOARD OF DIRECTORS IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. FORM 990, PART VI, SECTION B, LINE 15A POLICY ON THE PROCESS FOR DETERMINING COMPENSATION: THIS POLICY ON THE PROCESS FOR DETERMINING COMPENSATION OF THE JEWISH FEDERATION OF OMAHA FOUNDATION APPLIES TO THE COMPENSATION OF THE FOLLOWING PERSONS EMPLOYED BY THE ORGANIZATION: EXECUTIVE DIRECTOR THE PROCESS INCLUDES ALL OF THESE ELEMENTS: (1) REVIEW AND APPROVAL BY THE PRESIDENT OF THE FOUNDATION BOARD; (2) USE OF DATA AS TO COMPARABLE COMPENSATION; AND (3) CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. 1. REVIEW AND APPROVAL. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED BY THE PRESIDENT OF THE FOUNDATION BOARD, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. 2. USE OF DATA AS TO COMPARABLE COMPENSATION. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. 3. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. THE ONLY COMPENSATED OFFICER OF THE FOUNDATION IS THE EXECUTIVE DIRECTOR. PROCESS OF DETERMINING COMPENSATION FOR THIS INDIVIDUAL IS DESCRIBED ABOVE. AS THERE ARE NO OTHER OFFICERS RECEIVING COMPENSATION AND THERE ARE NO KEY EMPLOYES OF THE ORGANIZATION, LINE 15B HAS BEEN CHECKED NO. FORM 990, PART VI, SECTION C, LINE 19 THE JEWISH FEDERATION OF OMAHA FOUNDATION CONSOLIDATES ITS FINANCIALS WITH THE JEWISH FEDERATION OF OMAHA. THESE FINANCIALS ARE POSTED ON THE FEDERATION'S WEBSITE. THE FOUNDATION MAKES ITS 990 AND OTHER POLICIES AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 2C: THE BOARD OF DIRECTORS FOR THE JEWISH FEDERATION OF OMAHA INC., A RELATED ORGANIZATION, ASSUMES RESPONSIBILITIY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. JEWISH FEDERATION OF OMAHA INC 333 S 132ND STREET OMAHA NE 68154 470384659 SKILLED NURSING, COMMUNITY CENTER AND SOCIAL SERVICES NE 501(C)(3) 7 N/A 0 PARDES FOUNDATION 333 S 132ND STREET OMAHA NE 68154 470824776 MANAGE PROPERTY NE 501(C)(3) 12A JEWISH FEDERATION OF OMAHA INC 0 FEDERATION MANOR INC 333 S 132ND STREET OMAHA NE 68154 470623016 LOW INCOME HOUSING NE 501(C)(3) 7 JEWISH FEDERATION OF OMAHA INC 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1