2023-10-13T20:57:11-05:00 2022-06-30 135565207 KPMG LLP 550 SOUTH HOPE STREET SUITE 1500 LOS ANGELES CA 90071 990 2021-07-01 953964928 SIMON WIESENTHAL CENTER INC SIMO 3105539036 1399 SOUTH ROXBURY DRIVE LOS ANGELES CA 90035 RABBI MARVIN HIER FOUNDER/CEO 3105539036 2023-09-28 1 RABBI MARVIN HIER 999009999 DAVID M HIGHFILL P01517891 2139724000 2023-09-28 0 AAL1 IAL1 2021 2023-04-26 12:10:37Z RABBI MARVIN HIER 1399 SOUTH ROXBURY DRIVE LOS ANGELES CA 90035 28695312 0 X WWW.WIESENTHAL.COM X 1985 CA THE SIMON WIESENTHAL CENTER IS A GLOBAL JEWISH HUMAN RIGHTS ACTIVIST ORGANIZATION THAT CONFRONTS ANTI-SEMITISM, HATE, STANDS WITH ISRAEL, DEFENDS THE SAFETY OF JEWS WORLDWIDE, AND TEACHES THE LESSONS OF THE HOLOCAUST FOR FUTURE GENERATIONS. 42 41 92 114 -349 0 27276390 23617969 189867 880893 3622 2594 302738 2039229 27772617 26540685 0 0 0 0 10626289 10327907 0 0 2363198 10632790 13860855 21259079 24188762 6513538 2351923 83162323 82761817 39398153 37320724 43764170 45441093 X THE SIMON WIESENTHAL CENTER IS A GLOBAL JEWISH HUMAN RIGHTS ACTIVIST ORGANIZATION THAT CONFRONTS ANTI-SEMITISM, HATE, STANDS WITH ISRAEL, DEFENDS THE SAFETY OF JEWS WORLDWIDE, AND TEACHES THE LESSONS OF THE HOLOCAUST FOR FUTURE GENERATIONS. 0 0 7014817 0 OUTREACH, SOCIAL ACTION, PUBLIC INFORMATION, AND EDUCATION PROGRAMS: THE CENTER CONFRONTS ANTI-SEMITISM AND HATE, PROMOTES HUMAN DIGNITY, DEFENDS DEMOCRACY AND FREEDOM, AND TEACHES THE LESSONS OF THE HOLOCAUST FOR FUTURE GENERATIONS THROUGH COMMUNITY INVOLVEMENT, EDUCATIONAL OUTREACH, AND SOCIAL ACTION. 6141217 622353 MUSEUM PUBLIC PROGRAMS: THE CENTER OPERATES THE MUSEUM OF TOLERANCE IN LOS ANGELES OPEN TO THE PUBLIC THAT PROMOTES TOLERANCE & EDUCATES THE PUBLIC ABOUT THE LEGACY OF THE HOLOCAUST AND THE DANGERS OF HATE AND PREJUDICE. 4522494 258540 MUSEUM DIVERSITY TRAINING: THE MUSEUM CONDUCTS DIVERSITY TRAINING COURSES FOR POLICE OFFICERS, EDUCATORS, AND OTHER PROFESSIONALS. 647868 0 THE FILM DIVISION OF THE SIMON WIESENTHAL CENTER, MORIAH FILMS, WAS CREATED TO PRODUCE THEATRICAL DOCUMENTARIES TO EDUCATE BOTH NATIONAL AND INTERNATIONAL AUDIENCES. IT FOCUSES ON THE 3,500 YEAR OLD JEWISH EXPERIENCE AS WELL AS CONTEMPORARY HUMAN RIGHTS AND ETHICS ISSUES. 647868 0 18326396 1 1 0 1 0 0 0 1 0 0 1 0 0 0 0 1 0 1 0 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 0 0 0 1 98 0 1 92 1 1 1 1 CA FR IS 0 0 0 1 1 0 0 0 0 0 0 X 42 41 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA AL AR FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN UT VA WV WI X SHELDON B RABINOWITZ 3105539036 1399 S ROXBURY DRIVE LOS ANGELES CA 90035 X MS DAWN ARNALL CHAIRWOMAN (BEG 2/2022) 0.13 0.07 X X 0 0 0 MR GORDON DIAMOND CO-CHAIR (BEG 2/2022) 0.04 0.00 X X 0 0 0 MR AARON MARZWELL CO-CHAIR (BEG 2/2022) 0.04 0.00 X X 0 0 0 MR ALLEN ADLER BOARD OF TRUSTEES 0.04 0.00 X 0 0 0 MRS FRANCES BELZBERG BOARD OF TRUSTEES 0.04 0.00 X 0 0 0 MR SYDNEY BELZBERG BOARD OF TRUSTEES 0.03 0.00 X 0 0 0 MR ROBERT BOOK BOARD OF TRUSTEES 0.03 0.00 X 0 0 0 MR NORMAN BROWNSTEIN BOARD OF TRUSTEES 0.08 0.07 X 0 0 0 MR ALAN I CASDEN BOARD OF TRUSTEES 0.09 0.00 X 0 0 0 MRS LESLIE DIAMOND BOARD OF TRUSTEES 0.03 0.00 X 0 0 0 MR JONATHAN DOLGEN BOARD OF TRUSTEES 0.03 0.00 X 0 0 0 MR GEORGE FELDENKREIS BOARD OF TRUSTEES 0.03 0.00 X 0 0 0 MR HOWARD FRIEDMAN BOARD OF TRUSTEES 0.04 0.00 X 0 0 0 MR JIM GIANOPOULOS BOARD OF TRUSTEES 0.03 0.00 X 0 0 0 MR BRIAN GREENSPUN BOARD OF TRUSTEES 0.02 0.00 X 0 0 0 MRS MARY HART BOARD OF TRUSTEES 0.02 0.00 X 0 0 0 MR ROBERT HARTMAN BOARD OF TRUSTEES 0.03 0.00 X 0 0 0 MR STUART ISEN BOARD OF TRUSTEES 0.09 0.07 X 0 0 0 MR EZRA KATZ BOARD OF TRUSTEES 0.02 0.00 X 0 0 0 MR JEFFREY KATZENBERG BOARD OF TRUSTEES 0.03 0.00 X 0 0 0 MR STEPHEN A LEVIN BOARD OF TRUSTEES 0.03 0.00 X 0 0 0 MR JAMES LUSTIG BOARD OF TRUSTEES 0.09 0.07 X 0 0 0 MR PETER MAY BOARD OF TRUSTEES 0.02 0.00 X 0 0 0 MR RON MEYER BOARD OF TRUSTEES 0.03 0.00 X 0 0 0 MR CHESTON MIZEL BOARD OF TRUSTEES 0.10 0.00 X 0 0 0 MR LARRY A MIZEL CHAIRMAN (THRU 2/2022) 0.10 0.07 X 0 0 0 MR DAVID NAGEL BOARD OF TRUSTEES 0.09 0.00 X 0 0 0 MR RAPHY NISSEL BOARD OF TRUSTEES 0.03 0.00 X 0 0 0 MR MICHAEL POLLAK BOARD OF TRUSTEES 0.04 0.00 X 0 0 0 MR BRIAN RINSKY BOARD OF TRUSTEES 0.07 0.00 X 0 0 0 MR MARTIN ROSEN BOARD OF TRUSTEES 0.06 0.00 X 0 0 0 MR LEE C SAMSON BOARD OF TRUSTEES 0.13 0.00 X 0 0 0 MR JAY SCHOTTENSTEIN BOARD OF TRUSTEES 0.03 0.00 X 0 0 0 MRS JEANNIE SCHOTTENSTEIN BOARD OF TRUSTEES 0.02 0.00 X 0 0 0 MR GERALD SCHWARTZ BOARD OF TRUSTEES 0.02 0.00 X 0 0 0 MR TOM SECUNDA BOARD OF TRUSTEES 0.03 0.00 X 0 0 0 MR JAIME SOHACHESKI BOARD OF TRUSTEES 0.02 0.00 X 0 0 0 MR DON SOFFER BOARD OF TRUSTEES 0.02 0.00 X 0 0 0 MR MICHAEL STAENBERG BOARD OF TRUSTEES 0.09 0.07 X 0 0 0 MR BURT SUGARMAN BOARD OF TRUSTEES 0.02 0.00 X 0 0 0 MR MARC A UTAY BOARD OF TRUSTEES 0.09 0.07 X 0 0 0 MR ROSALIE ZALIS BOARD OF TRUSTEES 0.02 0.00 X 0 0 0 MR RICHARD BLUM BOARD OF TRUSTEES (THRU 02/2022) 0.00 0.00 X 0 0 0 MR RUSSELL GALBUT BOARD OF TRUSTEES (THRU 10/2021) 0.00 0.00 X 0 0 0 MR RICHARD SCHWARTZ SECRETARY 0.13 0.00 X 0 0 0 MR JEFFREY SOZA BOARD OF TRUSTEES (THRU 02/2022) 0.23 0.00 X 0 0 0 RABBI MARVIN HIER PRES CEO FNDR DEAN 26.00 14.00 X 472222 254273 28000 MS SUSAN BURDEN CFO/CAO 21.00 19.00 X 215471 198896 55939 RABBI ABRAHAM COOPER ASSOCIATE DEAN 40.00 0.00 X 466951 0 32892 RABBI MEYER MAY EXECUTIVE DIRECTOR 40.00 0.00 X 467005 0 30750 MS MARLENE HIER DIRECTOR, MEMBERSHIP DEVELOPMENT 40.00 0.00 X 373735 0 30750 MS LIEBE GEFT DIRECTOR, MUSEUM OF TOLERANCE 40.00 0.00 X 347885 0 30750 MR RICHARD TRANK EXEC. PRODUCER, MORIAH FILMS 40.00 0.00 X 348532 0 30750 MS JANICE PRAGER NATL DIRECTOR OF DEVELOPMENT 40.00 0.00 X 358484 0 30750 DR SHIMON SAMUELS DIRECTOR OF INTL AFFAIRS 40.00 0.00 X 301563 0 28000 MS MICHELE ALKIN DIRECTOR OF COMMUNICATIONS 40.00 0.00 X 270098 0 16750 MS ALISON PURE-SLOVIN DIRECTOR, MIDWEST REGION 40.00 0.00 X 215321 0 26180 MR MICHAEL COHEN DIRECTOR, EASTERN REGION 40.00 0.00 X 224198 0 16911 4061465 453169 358422 25 0 1 0 UNIFIED FIELD INC 33 EAST 33RD STREET SUITE 1107 NEW YORK NY 10016 SCRIPTING & EXHIBITION PRODUCTION 1025766 ALLIED UNIVERSAL SECURITY SERVICE PO BOX 31001-2374 PASADENA CA 91110 SECURITY SERVICE 651793 NETHING FILMS INC 827 N LA FAYETTE PARK PL LOS ANGELES CA 90026 FILM PRODUCTION SERVICE 253600 CLIFTON LARSON ALLEN PO BOX 31001-2500 PASADENA CA 91110 ACCOUNTING & TAX 248862 CANNON DESIGN DEPARTMENT CHICAGO 19824 PALATINE IL 60055 ARCHITECTURAL/ENGINEERING SRVCE 176042 8 4326080 4911327 14380562 481017 23617969 MUSEUM PUBLIC SERVICES 900099 622353 622353 MUSEUM DIVERSITY TRAIN 611430 258540 258540 880893 12481 12481 46767 46767 473716 1058232 -584516 -584516 -349 -584167 471130 481017 -9887 -9887 -9887 86065 4326080 615378 -529313 -529313 PPP LOAN FORGIVENESS 2768913 2768913 INTEREST RATE SWAP 337378 337378 3106291 26540685 880893 -349 2042172 2904011 2182598 268294 453119 6057853 4752457 712370 593026 376276 214454 110206 51616 557671 473791 74592 9288 432096 292282 99190 40624 161208 54050 107158 2662105 1405273 1167115 89717 85135 85135 1271317 771087 334586 165644 130477 129987 490 765406 721307 9557 34542 868473 651358 8628 208487 90027 86943 3084 5362 5362 3408327 3144045 157637 106645 624707 504097 120610 OUTREACH/PUBLIC INFORMA 1318417 1318417 0 0 SECURITY 878224 735051 143173 0 RENEWALS AND SPECIAL AP 745334 246872 0 498462 REPAIRS AND MAINTENANCE 347586 319575 28011 0 498750 237617 256753 4380 24188762 18326396 3499168 2363198 1852419 930795 0 921624 1736413 1747111 14500825 15598518 4713364 4732540 30739530 31477790 296860 239995 409839 440040 138665533 112860197 28404000 25805336 10196 9735 2351296 2710752 83162323 82761817 2208514 2812944 522748 987452 33647196 33340224 3019695 180104 39398153 37320724 X 29768074 44275937 13996096 1165156 43764170 45441093 83162323 82761817 X 2351923 -675000 X X 0 1 X 1 0 X 24070054 26781073 17181040 27276390 26386882 121695439 24070054 26781073 17181040 27276390 26386882 121695439 121695439 645407 574634 427537 504899 532964 2685441 2695 43469 27963 34348 337378 445853 124826733 6113753 0.97490 0.97880 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2017 AMOUNT: $ 2,695. 2018 AMOUNT: $ 43,469. 2019 AMOUNT: $ 27,963. 2020 AMOUNT: $ 34,348. 2021 AMOUNT: $ 337,378. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 161208 161208 25085786 25246994 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 233688 198963 142050 161208 735909 250000 250000 250000 250000 1000000 1500000 1726512 X 0 3500000 3500000 55067889 47388523 7679366 8013212 7236585 776627 72084432 58235089 13849343 25805336 X 27598917 0 27598917 -1058232 -1058232 26540685 25246994 0 25246994 -1058232 -1058232 24188762 PART X, LINE 2: GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY SWC IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSE RECLASS PART XII, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSE RECLASS SCHEDULE D PART III MAINTAINING COLLECTIONS OF ART THE SIMON WIESENTHAL CENTER'S ARCHIVES CONSISTS OF DONATIONS OF ARCHIVAL MATERIAL WHICH AMONGST OTHERS, INCLUDES ORIGINAL ARTWORK, PHOTOGRAPHS AND FILM FOOTAGE, ARTIFACTS AND MEMORABILIA, TESTIMONIES AND DOCUMENTS. THESE HOLDINGS ARE USED FOR EXHIBITIONS, EDUCATION, DOCUMENTATION, GENEALOGICAL PROJECTS, ACADEMIC RESEARCH AND TO RECORD HISTORY FOR FUTURE GENERATIONS. ALL OF THE ARCHIVAL HOLDINGS FOCUS ON SUBJECTS RELATED TO THE MISSION AND MANDATE OF THE CENTER AND ITS MUSEUM OF TOLERANCE. EUROPE 1 1 PROGRAM SERVICES COMBAT ANTI-SEMITISM 394816 MIDDLE EAST AND NORTH AFRICA 1 2 PROGRAM SERVICES LOCATE WAR CRIMINALS 336643 SOUTH AMERICA 1 1 PROGRAM SERVICES COMBAT ANTI-SEMITISM 67700 3 4 0 0 3 4 799159 0 799159 0 0 0 0 0 0 PART III ACCOUNTING METHOD: SCHEDULE F PART 1 COLUMN E DETAILED DESCRIPTION OF PROGRAM SERVICES CONDUCTED: EUROPE (PARIS) PROGRAM SERVICE - ACTIVELY PROMOTES AND SUPPORTS THE CENTER'S MISSION IN EUROPE BY COMBATING ANTISEMITISM, HOLOCAUST DENIAL, EXTREMISM AND NEO-NAZI ACTIVITY. THE EUROPEAN OFFICE BRINGS THESE ISSUES TO THE ATTENTION OF GOVERNMENT LEADERS, MEMBERS OF THE MEDIA AND COMMUNITIES THROUGHOUT EUROPE. MIDDLE EAST (ISRAEL) PROGRAM SERVICE - TO LOCATE AND HELP BRING TO JUSTICE NAZI WAR CRIMINALS AROUND THE WORLD, FIGHT FOR HISTORICAL TRUTH IN MANY OF THE COUNTRIES IN WHICH THE HOLOCAUST TOOK PLACE AND ONGOING EFFORTS TO COMBAT GROWING TIDE OF ANTISEMITISM. SOUTH AMERICA PROGRAM SERVICE - ACTIVELY PROMOTES AND SUPPORTS THE CENTER'S MISSION IN LATIN AMERICA BY COMBATING ANTISEMITISM, HOLOCAUST DENIAL, EXTREMISM AND NEO-NAZI ACTIVITY. THE LATIN AMERICAN OFFICE BRINGS THESE ISSUES TO THE ATTENTION OF GOVERNMENT LEADERS, MEMBERS OF THE MEDIA AND COMMUNITIES THROUGHOUT SOUTH AMERICA. BANQUET-LA 3624830 3573880 50950 149992 274773 BANQUET-IL 593927 574607 19320 25823 32950 122319 1 193388 177593 15795 600 7000 1921 4412145 4326080 86065 26423 189942 399013 615378 -529313 X X 1 1 X X X 0 0 0 0 0 0 0 0 0 RABBI MARVIN HIER PRES CEO FNDR DEAN 397842 214222 0 0 74380 40051 18200 9800 0 0 490422 264073 19600 8400 RABBI ABRAHAM COOPER ASSOCIATE DEAN 415167 0 0 0 51784 0 28000 0 4892 0 499843 0 28000 0 RABBI MEYER MAY EXECUTIVE DIRECTOR 390000 0 0 0 77005 0 28000 0 2750 0 497755 0 28000 0 MS SUSAN BURDEN CFO/CAO 206596 190704 0 0 8875 8192 14560 13440 14528 13411 244559 225747 14560 13440 MS MARLENE HIER DIRECTOR, MEMBERSHIP DEVELOPMENT 358332 0 0 0 15403 0 28000 0 2750 0 404485 0 28000 0 MS JANICE PRAGER NATL DIRECTOR OF DEVELOPMENT 358484 0 0 0 0 0 28000 0 2750 0 389234 0 28000 0 MR RICHARD TRANK EXEC. PRODUCER, MORIAH FILMS 348532 0 0 0 0 0 28000 0 2750 0 379282 0 28000 0 MS LIEBE GEFT DIRECTOR, MUSEUM OF TOLERANCE 342347 0 0 0 5538 0 28000 0 2750 0 378635 0 28000 0 DR SHIMON SAMUELS DIRECTOR OF INTL AFFAIRS 0 0 0 0 301563 0 28000 0 0 0 329563 0 28000 0 MS MICHELE ALKIN DIRECTOR OF COMMUNICATIONS 270098 0 0 0 0 0 14000 0 2750 0 286848 0 14000 0 MS ALISON PURE-SLOVIN DIRECTOR, MIDWEST REGION 215321 0 0 0 0 0 11500 0 14680 0 241501 0 11500 0 MR MICHAEL COHEN DIRECTOR, EASTERN REGION 224198 0 0 0 0 0 11258 0 5653 0 241109 0 11259 0 PART I, LINE 1A CERTAIN STAFF RECEIVE PARSONAGE ALLOWANCE FOR PROVIDING MINISTERIAL SERVICES FOR PERFORMING SACREDOTAL FUNCTIONS. IN VERY FEW CIRCUMSTANCES, KEY EMPLOYEES HAVE PURCHASED FIRST CLASS AIRFARE. THE CIRCUMSTANCES INCLUDED MEDICAL NECESSITY, SCHEDULING ISSUES, AND WHEN PROMOTIONS FOR FIRST CLASS TICKETS WERE SUBSTANTIALLY DISCOUNTED. MARLENE HEIR FAMILY MEMBER OF OFFICER 406485 EMPLOYEE 0 ALAN HIER FAMILY MEMBER OF OFFICER 214205 EMPLOYEE 0 BROWNSTEIN HYATT FARBER SCHRECK PC BUSINESS RELATIONSHIP 154316 GOVERNMENT RELATIONS COUNSEL 0 X 60 479017 FAIR MARKET VALUE X 3 2000 FAIR MARKET VALUE 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 MARLENE HIER, FAMILY MEMBER OF RABBI MARVIN HIER ALAN HIER, FAMILY MEMBER OF RABBI MARVIN HIER LESLIE DIAMOND, FAMILY MEMBER OF GORDON DIAMON CHESTON MIZEL, FAMILY MEMBER OF LARRY A. MIZEL MARY HART, FAMILY MEMBER OF BURT SUGARMAN JEANIE SCHOTTENSTEIN, FAMILY MEMBER OF JAY SCHOTTENSTEIN FORM 990, PART VI, SECTION B, LINE 11B BEFORE FILING, FORM 990 AND SUPPLEMENTAL INFORMATION, THE FORM 990 IS SENT TO ALL BOARD MEMBERS FOR THEIR REVIEW, QUESTIONS AND COMMENTS. THE CHIEF FINANCIAL OFFICER IS AVAILABLE TO EITHER MEET IN PERSON OR DISCUSS VIA TELEPHONE OR ZOOM ANY QUESTIONS OR COMMENTS BOARD MEMBERS MAY HAVE ON THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS AND ENFORCES THE CONFLICT OF INTEREST POLICY IN THE FOLLOWING MANNER: IF THERE IS AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON (ONE WITH A DIRECT OR INDIRECT FINANCIAL INTEREST) MUST DISCLOSE THE EXISTENCE OF HIS OR HER FINANCIAL INTEREST AND ALL MATERIAL FACTS TO THE BOARD OR A COMMITTEE WITH BOARD DELEGATED POWERS THAT IS CONSIDERING A PROPOSED TRANSACTION OR ARRANGEMENT. IF THE COMMITTEE DETERMINES THAT THERE IS A CONFLICT, THAT INTERESTED PERSON WILL NOT BE PART OF THE DECISION MAKING PROCESS EXCEPT TO PROVIDE INFORMATION THAT THE COMMITTEE DETERMINES IS NEEDED FOR THE DECISION. IF THE BOARD OR A COMMITTEE HAS REASON TO BELIEVE THAT A MEMBER FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, THEY WILL INVESTIGATE THE MATTER AND TAKE DISCIPLINARY AND CORRECTIVE ACTION IF WARRANTED. FORM 990, PART VI, SECTION B, LINE 15 SWC PROVIDES A COMPENSATION PROGRAM TO ITS EXECUTIVE LEADERSHIP TEAM DESIGNED TO ATTRACT AND RETAIN KEY LEADERS WHO HELP THE CENTER DELIVER ON ITS MISSION AND ENSURE THAT WE OBTAIN AND EXPEND THE RESOURCES WE NEED TO SERVE OUR MISSION AND EXEMPT PURPOSE. TO ENSURE THAT WE ADHERE TO THE PRINCIPLES IN OUR MISSION, THE BOARD APPOINTED A COMPENSATION COMMITTEE TO PROVIDE GOVERNANCE AND OVERSIGHT OVER THE COMPENSATION OF OUR SENIOR EXECUTIVES, INCLUDING THE CEO. THE COMMITTEE MAINTAINS A PHILOSOPHY FOR GOVERNANCE PURPOSE OVER EXECUTIVE COMPENSATION. THE COMMITTEE'S PHILOSOPHY IS TO COMPENSATE THE EXECUTIVES FAIRLY AND COMPETITIVE WITH MARKET FOR COMPARABLE ROLES AMONG SIMILARLY SITUATED ORGANIZATIONS. THE COMPENSATION COMMITTEE ANNUALLY REVIEWS THE SALARIES AND BENEFITS OF ALL EMPLOYEES AND RECOMMENDS THE COMPENSATION AND BENEFIT LEVEL FOR ALL EMPLOYEES. THE COMPENSATION COMMITTEE REVIEWS FROM TIME TO TIME FORM 990 OF OTHER SIMILARLY SITUATED ORGANIZATIONS. TO ENSURE THAT THE COMMITTEE HAS ACCESS TO RELEVANT MARKET COMPARABILITY IN ORDER TO MAKE ITS DETERMINATION AS TO THE REASONABLENESS OF COMPENSATION, THE COMMITTEE MAY, FROM TIME TO TIME, RETAIN AN INDEPENDENT CONSULTANT TO EVALUATE THE COMPENSATION PROVIDED TO THE EXECUTIVES AND ADVISE THE COMMITTEE AS TO ITS REASONABLENESS. UPON COMPLETION OF ITS STUDY, THE CONSULTANT PROVIDED ITS OPINION TO THE COMMITTEE THAT THE COMPENSATION PROVIDED BY SWC TO THE EXECUTIVES WAS COMPETITIVE WITH RELEVANT MARKET COMPARABILITY DATA AND WAS REASONABLE. THE RECOMMENDATIONS OF THE COMPENSATION COMMITTEE EACH YEAR ARE REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD AND UPON THE RECOMMENDATIONS BEING ACCEPTABLE TO THE EXECUTIVE COMMITTEE, ARE SUBMITTED TO THE BOARD FOR ITS APPROVAL AND IMPLEMENTATION. IN ADDITION, THE CHAIRMAN OF THE BOARD OR A BOARD MEMBER DESIGNATED BY THE CHAIRMAN WILL DISCUSS INDIVIDUALLY WITH THE CHIEF EXECUTIVE OFFICER THE EMPLOYEE'S PERFORMANCE DURING THE PAST YEAR. PURSUANT TO THE CONFLICT OF INTEREST POLICY, NO INDIVIDUAL WHOSE COMPENSATION IS BEING DETERMINED MAY BE PART OF THE COMPENSATION DETERMINATION PROCESS. THE DECISION-MAKING PROCESS OF THE COMPENSATION COMMITTEE IS DOCUMENTED CONTEMPORANEOUSLY IN ITS MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE CENTER'S FINANCIAL STATEMENTS ARE POSTED ON THE CENTER'S WEBSITE AND ALSO AVAILABLE UPON REQUEST. THE CENTER'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART VII, SECTION A, LINE 1A: BOARD MEMBERS CONTRIBUTE THEIR TIME AND SERVICES UPON REQUEST AND ON AN AS-NEEDED BASIS, WHICH, THROUGHOUT THE YEAR, MAY DIFFER FROM THE AVERAGE NUMBER OF HOURS PER WEEK INCLUDED IN PART VII. FORM 990, PART XI, LINE 9: FY21 AUDIT ADJUSTMENT TO PLEDGES RECEIVABLE -675,000. FORM 990, PAGE 12, PART XII, LINE 2C THE ORGANIZATION HAS AN AUDIT COMMITTEE WHO IS RESPONSIBLE FOR THE OVERSIGHT OF THE FINANCIAL STATEMENTS AND THE 990 TAX RETURN. SWC ROXBURY LLC 1399 S ROXBURY DRIVE LOS ANGELES CA 90035 272144635 TITLE HOLDING CA 816816 8617533 SWC SWC MUSEUM CORPORATION 1399 S ROXBURY DRIVE LOS ANGELES CA 90035 954786388 MUSEUM CA 501(C)(3) LINE 7 N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0