2023-10-13T11:29:24-05:00 2022-12-31 953001179 WINDES INC PO BOX 87 LONG BEACH CA 90801 990 2022-01-01 952407026 JEWISH FEDERATION OF ORANGE COUNTY JEWI 9494353484 1 FEDERATION WAY 210 IRVINE CA 92603 ERIK LUDWIG PRESIDENT & CEO 9494353484 2023-10-12 1 ERIK LUDWIG 999009999 1 AARON PHILLIPS P01654760 5624351191 2023-10-11 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ERIK LUDWIG 1 FEDERATION WAY 210 IRVINE CA 92603 5176751 0 X WWW.JEWISHORANGECOUNTY.ORG X 1966 CA AMPLIFY JEWISH LIFE AND SUSTAIN THE JEWISH FUTURE IN ORANGE COUNTY, ISRAEL, AND AROUND THE WORLD. 17 17 21 180 0 0 4882311 4730885 0 0 411748 206615 -112602 -76937 5181457 4860563 2846288 1339674 0 0 1482203 1773829 0 0 266240 1338272 1304189 5666763 4417692 -485306 442871 13584328 12101865 1018926 1191465 12565402 10910400 X FEDERATION CONVENES, ENGAGES, AND LEADS THE ORANGE COUNTY JEWISH COMMUNITY AND ITS PARTNERS, LEVERAGES RESOURCES TO ENHANCE AND SUSTAIN JEWISH LIFE, ASSISTS JEWS IN NEED, AND MOBILIZES ON ISSUES OF CONCERN TO THE LOCAL JEWISH COMMUNITY, AND STRENGTHENS ITS BOND WITH ISRAEL AND JEWISH PEOPLE GLOBALLY. 0 0 313481 235756 SERVING COMMUNITY MEMBERS IN NEEDHOLOCAUST SURVIVOR PROGRAM: 171 SURVIVORS WERE SERVED IN 2022 WITH INDIVIDUAL CASE MANAGEMENT; COMPENSATION FOR HOME CARE AND HOUSEKEEPING SERVICES; ASSISTANCE WITH RESTITUTION APPLICATIONS; EMERGENCY FINANCIAL AID; CAFE EUROPA, A SERIES OF SOCIAL EVENTS; ALL THROUGH OUR PARTNERSHIP WITH JEWISH FAMILY SERVICE OF SAN DIEGO, SUPPORTED BY JFEDOC DONORS. ADULTS WITH DISABILITIES: IN 2022, 40 ADULTS WERE SERVED THROUGH THE JEREMIAH SOCIETY, A MONTHLY SOCIAL AND EDUCATIONAL PROGRAM, AND THROUGH JEWISH PROGRAMMING COORDINATED FOR THE RESIDENTS OF MANDEL HOUSE AND HORWITZ FAMILY HOUSE, GROUP HOMES ESTABLISHED BY JEWISH FEDERATION IN 2014 AND 2017. LIFELINES ASSISTANCE: 1,007 ORANGE COUNTY RESIDENTS WERE SERVED IN 2022 WITH SOLUTION-FOCUSED CASE MANAGEMENT, FINANCIAL ASSISTANCE FOR QUALIFIED CLIENTS, AND RESOURCE REFERRAL SERVICES TO AID CLIENTS IN NAVIGATING THE OFTEN COMPLEX NETWORK OF GOVERNMENT AND NONPROFIT SOCIAL SERVICE RESOURCES AVAILABLE TO THEM. COVID-19 EMERGENCY ASSISTANCE: IN 2022, THIS PROGRAM (LAUNCHED IN 2020 AS A SHORT-TERM PROJECT), SERVED 2 CONTINUING CLIENTS WHO SUFFERED INCOME REDUCTION AS A DIRECT RESULT OF THE PANDEMIC; THE CLIENTS RECEIVED FINANCIAL SUPPORT FOR HOUSING AND FOOD. DEMAND FOR THE PROGRAM DECLINED SIGNIFICANTLY IN 2021 AND CEASED IN 2022 AS MORE ORGANIZATIONS RETURNED TO THEIR WORKPLACES. 2893521 1103918 PHILANTHROPY, GRANTMAKING, AND COMMUNITY ENGAGEMENT PHILANTHROPYIN 2022, 1,700 FEDERATION DONORS BENEFITED FROM PROGRAMMING, EVENTS, VOLUNTEER OPPORTUNITIES, AND LEADERSHIP DEVELOPMENT AS WELL AS ONGOING FEDERATION COMMUNICATIONS ON LOCAL AND GLOBAL JEWISH ISSUES AND ACHIEVEMENTS. THE MAJORITY OF FEDERATION DONORS BENEFITING FROM THESE SERVICES WERE MEMBERS OF OUR SOLOMON SOCIETY AND WOMEN'S PHILANTHROPY. GRANTMAKINGPASSPORT TO JEWISH LIFE: 216 JEWISH STUDENTS IN GRADES 3-12 WERE ASSISTED BY JFEDOC PASSPORT GRANTS TO SUPPORT THEIR PARTICIPATION IN JEWISH SUMMER CAMP, MACCABI GAMES, ISRAEL-POLAND EXPERIENTIAL EDUCATION TRIPS, AND CONGREGATION-BASED PROGRAMMING. COMMUNITY ENGAGEMENTROSE PROJECT: SOME 1,000 STUDENTS AND EDUCATORS IN ORANGE COUNTY PUBLIC MIDDLE AND HIGH SCHOOLS LEARNED ABOUT JUDAISM AND JEWISH CULTURE THROUGH PEER PRESENTATIONS BY 24 YOUNG JEWISH AMBASSADORS IN THE 2022 COHORT OF THE ROSE PROJECT'S STUDENT TO STUDENT INITIATIVE. DRIVING OUT DARKNESS, THE FIRST ORANGE COUNTY SUMMIT ON ANTISEMITISM AND HATE, ATTRACTED 296 COMMUNITY LEADERS FROM CIVIC, GOVERNMENT, EDUCATIONAL, NONPROFIT AND LAW ENFORCEMENT SECTORS. ADDITIONAL ROSE PROJECT PROGRAMS AND GRANTS IN 2022 SERVED 135 INDIVIDUALS.NEXTGEN: IN 2022, 68 JEWISH ADULTS IN THEIR 20S-40S WERE ENGAGED IN VOLUNTEER, SOCIAL, AND EDUCATIONAL PROGRAMS DESIGNED TO STRENGTHEN THEIR CONNECTION TO EACH OTHER AND TO OUR JEWISH COMMUNITY. PJ LIBRARY: AN AVERAGE OF 1,816 CHILDREN RECEIVED FREE JEWISH BOOKS (FOR AGES 0 TO 12) EACH MONTH IN 2022, AND ENJOYED MEANINGFUL PROGRAMMING DESIGNED FOR THE CHILDREN AND THE PARENTS, THANKS TO JFEDOC'S PARTNERSHIP WITH THE HAROLD GRINSPOON FOUNDATION. 3207002 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 20 0 1 21 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X X ERIK LUDWIG 9494353484 1 FEDERATION WAY 210 IRVINE CA 92603 ERIK LUDWIG PRESIDENT & CHIEF EXECUTIVE OFFICER 40.00 X 193467 0 39123 KATHLEEN MELLON CHIEF ADMINISTRATIVE OFFICER 40.00 X 125254 0 19735 MARSIE ALFORD CHIEF FINANCIAL OFFICER 40.00 X 125980 0 2517 STEPHANIE EPSTEIN CHIEF PHILANTHROPY OFFICER 40.00 X 103498 0 5781 HEATHER KLINE CHAIR OF THE BOARD 1.00 X X 0 0 0 STUART WOLFE SECRETARY 1.00 X X 0 0 0 DAVID SIEGEL TREASURER 1.00 X X 0 0 0 ANDREA ALFI DIRECTOR 1.00 X 0 0 0 SHARON BECK DIRECTOR 1.00 X 0 0 0 DMITRIY CHEBOTAREV DIRECTOR 1.00 X 0 0 0 RABBI DAVID ELIEZRIE DIRECTOR 1.00 X 0 0 0 ROGER F FRIEDMAN DIRECTOR 1.00 X 0 0 0 ALLAN GINDI DIRECTOR (THRU 05/2022) 1.00 X 0 0 0 BARRY GROSSMAN DIRECTOR 1.00 X 0 0 0 ANNA PUTTERMAN DIRECTOR 1.00 X 0 0 0 DANIEL ROIZMAN DIRECTOR 1.00 X 0 0 0 RABBI NICO SOCOLOVSKY DIRECTOR (THRU 09/2022) 1.00 X 0 0 0 ADAM MILLER DIRECTOR 1.00 X 0 0 0 REBBETZIN NAOMI BLESOFSKY DIRECTOR 1.00 X 0 0 0 AMIR KAHANA DIRECTOR 1.00 X 0 0 0 SAM WYMAN DIRECTOR 1.00 X 0 0 0 PATTY SEYBURN DIRECTOR 1.00 X 0 0 0 STEVE KAUFMAN DIRECTOR 1.00 X 0 0 0 548199 0 67156 4 0 1 0 GROBSTEIN TEEPLE LLP 6300 CANOGA AVE SUITE 1500W WOODLAND HILLS CA 91367 ACCOUNTING/CONSULTING SERVICES 215552 1 149138 4581747 3688 4730885 206615 206615 202934 149138 316188 -113254 -113254 OTHER REVENUE 900099 36317 36317 36317 4860563 0 0 129678 X 1307447 1307447 32227 32227 361086 51399 245439 64248 1186668 928583 110219 147866 25933 19753 1926 4254 86579 70511 16068 113563 73816 23848 15899 20111 20111 254987 254987 47403 47403 525309 242424 180265 102620 9609 6726 961 1922 144834 89462 26749 28623 29237 22396 2519 4322 25939 16861 5447 3631 39483 25663 8292 5528 BAD DEBT EXPENSE 104664 104664 CATERING 101044 70932 122 29990 LICENSES AND FEES 73550 47781 8371 17398 EVENTS AND SPEAKERS 69528 48778 20750 -141509 47579 7791 -196879 4417692 3207002 944450 266240 2520500 2329639 254106 492722 7399 13785 372994 334955 63978 38039 4714186 4374223 6024159 4853457 13584328 12101865 659571 832110 359355 359355 1018926 1191465 X -1251887 -1304701 13817289 12215101 12565402 10910400 13584328 12101865 X 442871 -876954 -1220919 X 0 1 X 1 0 X 6144034 5814634 5599734 4882311 4730885 27171598 6144034 5814634 5599734 4882311 4730885 27171598 3257329 23914269 225725 138551 233168 419673 206615 1223732 168225 1698 169923 1389 34826 153309 5470 36317 231311 28796564 131127 0.83050 0.81750 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 1,389. 2019 AMOUNT: $ 34,826. 2020 AMOUNT: $ 153,309. 2021 AMOUNT: $ 5,470. 2022 AMOUNT: $ 36,317. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6004194 84326 -1254269 4834251 5539135 53529 411530 6004194 2214883 2850143 474109 5539135 1691513 342 523028 2214883 2124362 -98336 73296 261217 1691513 0.00000 1.00000 0.00000 1 0 51790 29601 22189 321204 305354 15850 38039 BENEFICIAL INTERESTS IN ASSETS HELD AT JCF AND BANK OF AMERICA 4834251 CEMETERY PLOTS 15000 DONATED ASSETS 3500 OTHER ASSETS 706 4853457 PPP LOAN ADVANCE 359355 359355 X 2828541 -876954 113254 -763700 3592241 47403 1220919 1268322 4860563 4483543 113254 113254 4370289 47403 47403 4417692 PART V, LINE 4: THE INITIAL ENDOWMENT IS INTENDED TO PROVIDE ONGOING SUPPORT FOR THE ORGANIZATION THROUGH AN ANNUAL DISTRIBUTION, AND MAY BE USED TO SUPPORT SIGNIFICANT OPERATING OR PROGRAM INITIATIVES THAT EXCEED THE PROJECTED ANNUAL BUDGET. OTHER ENDOWMENT FUNDS SET UP ACCORDING TO DONORS' DIRECTIONS ARE USED TO SUPPORT PROGRAMS SPECIFIED BY THE DONORS. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND THE CORRESPONDING PROVISION OF THE CALIFORNIA REVENUE AND TAXATION CODE AND IS GENERALLY NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES. HOWEVER, THE ORGANIZATION IS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON, AND NOT IN FURTHERANCE OF THE PURPOSES FOR WHICH IT WAS GRANTED EXEMPTION. IN ACCORDANCE WITH THE FINANCIAL ACCOUNTING STANDARDS BOARD'S (FASB'S) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC NO. 740, UNCERTAINTY IN INCOME TAXES, JFOC RECOGNIZES THE IMPACT OF TAX POSITIONS IN THE FINANCIAL STATEMENTS IF THAT POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. DURING THE YEAR ENDED DECEMBER 31, 2022, JFOC PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR WHICH MIGHT HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS. THE STATUTE OF LIMITATIONS FOR FEDERAL AND CALIFORNIA PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES NETTED WITH REVENUE 113,254. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTERESTS IN ASSETS HELD BY OTHERS 1,220,919. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES NETTED WITH REVENUE 113,254. SCHEDULE D, PART X, LINE 2 - PPP LOAN ADVANCE FORGIVENESS IN MARCH 2020, CONGRESS PASSED THE PAYCHECK PROTECTION PROGRAM (PPP), AUTHORIZING LOANS TO SMALL BUSINESSES FOR USE IN PAYING EMPLOYEES THAT THEY CONTINUE TO EMPLOY THROUGHOUT THE COVID-19 PANDEMIC AND FOR RENT, UTILITIES, AND INTEREST ON MORTGAGES. LOANS OBTAINED THROUGH THE PPP ARE ELIGIBLE TO BE FORGIVEN AS LONG AS THE PROCEEDS ARE USED FOR QUALIFYING PURPOSES AND CERTAIN OTHER CONDITIONS ARE MET. IN MAY 2020, THE ORGANIZATION RECEIVED A LOAN IN THE AMOUNT OF $624,200 THROUGH THE PPP. TO THE EXTENT IT IS NOT FORGIVEN, THE LOAN BEARS INTEREST AT A RATE OF 1% OVER A PERIOD OF TWO YEARS. MONTHLY PAYMENTS COMMENCE TEN MONTHS AFTER THE DATE OF THE LOAN, WITH A FINAL INSTALLMENT DUE IN MAY 2022. IN JUNE 2021, THE ORGANIZATION RECEIVED NOTIFICATION FROM THE SMALL BUSINESS ADMINISTRATION (SBA), THAT $585,820 OF THE PPP LOAN ADVANCE WAS FORGIVEN. THE ORGANIZATION PAID OFF THE REMAINING $38,380 IN 2021. IN FEBRUARY 2021, THE ORGANIZATION RECEIVED A LOAN IN THE AMOUNT OF $359,355 THROUGH THE PPP. TO THE EXTENT IT IS NOT FORGIVEN, THE LOAN BEARS INTEREST AT A RATE OF 1% OVER A PERIOD OF TWO YEARS. MONTHLY PAYMENTS COMMENCE TEN MONTHS AFTER THE DATE OF THE LOAN, WITH A FINAL INSTALLMENT DUE IN FEBRUARY 2026. IN FEBRUARY 2023, THE ORGANIZATION RECEIVED NOTIFICATION FROM THE SMALL BUSINESS ADMINISTRATION (SBA), THAT $359,355 OF THE PPP LOAN ADVANCE WAS FORGIVEN. VOICES 79520 17096 62424 6000 17515 104702 LATE NIGHT 232138 91628 140510 19930 33853 41500 92688 1 40414 40414 352072 149138 202934 25930 51368 41500 197390 316188 -113254 1 JEWISH FEDERATIONS OF NORTH AMERICA INC 25 BROADWAY SUITE 1700 NEW YORK NY 100041010 131624240 501(C)(3) 741293 0 ISRAEL & OVERSEAS; FAIR SHARE WILSHIRE BOULEVARD TEMPLE CAMPS 3663 WILSHIRE BLVD LOS ANGELES CA 900102798 951691339 501(C)(3) 5300 0 PASSPORTS CAMP GRANTS MERAGE JEWISH COMMUNITY CENTER OF ORANGE COUNTY 1 FEDERATION WAY STE 200 IRVINE CA 92603 330016661 501(C)(3) 50000 0 TEEN INITIATIVE CONGREGATION SHIR HA-MA'ALOT 3652 MICHELSON DRIVE IRVINE CA 92612 952559118 501(C)(3) 19830 0 PASSPORTS CAMP GRANTS HILLEL FOUNDATION OF ORANGE COUNTY 1 FEDERATION WAY SUITE 205 IRVINE CA 92603 521844823 501(C)(3) 60180 0 TEEN INITIATIVE ORANGE COUNTY JEWISH COALITION FOR REFUGEES 1910 E 4TH STREET SUITE 100 SANTA ANA CA 92705 952021700 501(C)(3) 6250 0 DISASTER RELIEF CONGREGATION B'NAI ISRAEL 2111 BRYAN TUSTIN CA 92782 953680172 501(C)(3) 25500 0 PASSPORTS CAMP GRANTS JEWISH EDUCATORS ASSOCIATION OF ORANGE COUNTY 269 LOMA AVENUE LONG BEACH CA 90803 842794966 501(C)(3) 42860 0 TEEN INITIATIVE JEWISH COLLABORATIVE OF ORANGE COUNTY 2913 EL CAMINO REAL 701 TUSTIN CA 92782 364844121 501(C)(3) 25000 0 TEEN INITIATIVE CHABAD JEWISH CENTER OF MISSION VIEJO 24041 MARGUERITE PARKWAY MISSION VIEJO CA 92692 330673282 501(C)(3) 50000 0 TEEN INITIATIVE JEWISH FAMILY SERVICE OF SAN DIEGO 8804 BALBOA AVENUE SAN DIEGO CA 92123 951644024 501(C)(3) 211029 0 HOLOCAUST SURVIVOR PROGRAM SILVER GAN ISRAEL DAY CAMP 14401 WILLOW LANE HUNTINGTON BEACH CA 92647 842319589 501(C)(3) 11250 0 PASSPORTS CAMP GRANTS CHABAD AT CHAPMAN UNIVERSITY 638 E COLLINS AVE ORANGE CA 92870 813643001 501(C)(3) 10000 0 STUDENT ENGAGEMENT GRANT CHABAD AT UCI 12 OXFORD IRVINE CA 92612 330886313 501(C)(3) 10000 0 STUDENT ENGAGEMENT GRANT CAMP RAMAH IN CALIFORNIA 17525 VENTURA BLVD STE 310 ENCINO CA 91316 951843131 501(C)(3) 7050 0 PASSPORTS CAMP GRANTS 15 LIFELINES: FINANCIAL SUPPORT FOR RENT, MORTGAGE, UTILITY, FOOD, AND HEALTH NEEDS. 103 31827 COVID RELIEF: FINANCIAL SUPPORT FOR RENT, MORTGAGE, UTILITY, FOOD, AND HEALTH NEEDS DUE TO REDUCTION IN INCOME AS A DIRECT RESULT OF THE COVID-19 CRISIS. 2 400 PART I, LINE 2: THE ORGANIZATION MAINTAINS RECORDS OF DECISIONS MADE BY GRANTMAKING COMMITTEES (COMMUNITY & ISRAEL GRANTS COMMITTEE, ROSE PROJECT, STRATEGIC PLANNING COMMITTEE) THAT INCLUDE MINUTES OF MEETINGS AT WHICH DECISIONS ARE MADE, AS WELL AS FINANCIAL STATEMENTS AND BUDGETS SUBMITTED BY GRANTEES AS PART OF THE APPLICATION PROCESS. ELIGIBILITY FOR GRANTS OR ASSISTANCE, AND SELECTION CRITERIA USED TO AWARD GRANTS OR ASSISTANCE, ARE DETERMINED BY THE GRANTMAKING COMMITTEES AND VARY BY PROGRAM. ALL GRANTEES MUST SUBMIT IRS TAX EXEMPTION DOCUMENTATION TO THE ORGANIZATION, AND GRANTEES SUBMIT YEAR-END REPORTS INCLUDING EVALUATION AND ASSESSMENT OF THE FUNDED PROGRAM'S SUCCESSES AND CHALLENGES. FOR PROGRAM GRANTS, REPORTS INCLUDE FINANCIAL COMPARISON OF PROPOSED VS. ACTUAL EXPENSES. FOR SCHOLARSHIP BLOCK GRANTS, REPORTS PROVIDE NAMES AND AMOUNTS GRANTED BY THE INSTITUTIONS TO INDIVIDUAL SCHOLARSHIP WINNERS. ANY SUBSTANTIAL CHANGES IN THE PROPOSAL OF THE PROJECT MUST BE APPROVED BY THE GRANT COMMITTEE. THE GRANT COMMITTEES ALSO CONDUCT SITE VISITS TO ASSESS FUNDED PROGRAMS. REPORTS ON ALL GRANTS ARE SHARED WITH THE EXECUTIVE COMMITTEE OF THE BOARD BY THE VARIOUS GRANTMAKING COMMITTEES. X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 ERIK LUDWIG PRESIDENT & CHIEF EXECUTIVE OFFICER 193467 0 0 0 0 0 4455 0 34668 0 232590 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ANY PERSON OF AGE 18 OR OVER, WHO SUBSCRIBES TO THE PURPOSES OF THE ORGANIZATION AND WHO HAS MADE A CONTRIBUTIONS OF $18 OR MORE TO THE ANNUAL CAMPAIGN DURING THE CURRENT OR PRECEDING CALENDAR YEAR SHALL BE A MEMBER OF THE ORGANIZATION FOR THE CURRENT CALENDAR YEAR AND SHALL BE ENTITLED TO ONE VOTE AT ANY MEETING OF THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ELECT THE GOVERNING BODY, THE BOARD OF DIRECTORS, PER THE BY-LAWS AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS AND THE FINANCE COMMITTEE BEFORE FILING THE FORM 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED, COMPLETED AND SIGNED BY BOARD MEMBERS AT THE BEGINNING OF EACH FISCAL YEAR AND WHEN A CONFLICT ARISES. EMPLOYEES REVIEW, COMPLETE AND SIGN THE CONFLICT OF INTEREST POLICY AT THE TIME OF HIRE. BOARD, COMMITTEE, AND STAFF MEMBERS ARE COVERED UNDER THE POLICY. ALL POTENTIAL CONFLICTS ARE DISCLOSED AND REVIEWED BY THE AUDIT COMMITTEE TO DETERMINE IF ONE SHOULD RECUSE THEMSELF, ABSTAIN FROM VOTING, AND/OR ANY OTHER LIMITATIONS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD DETERMINES COMPENSATION FOR THE CEO AND THIS IS DONE WITH EACH CONTRACT NEGOTIATION. SALARY SURVEYS/COMPARISONS ARE AVAILABLE FOR ALL CEO'S IN THE JEWISH FEDERATION SYSTEM, AND THESE ARE TAKEN INTO CONSIDERATION, ALONG WITH LOCAL COMPENSATION STUDIES. ONEOC CONDUCTS SALARY SURVEYS ANNUALLY AND THESE ARE USED TO REVIEW OTHER STAFF POSITIONS. FORM 990, PART VI, SECTION C, LINE 18 THE FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE JFOC WEBSITE. THE FORM 1023, GOVERNING DOCUMENTS, AND CONFLFICT OF INTEREST POLICY WERE AVAILABLE BUT NO SPECIFIC REQUESTS WERE MADE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER MANAGEMENT FEES: PROGRAM SERVICE EXPENSES 242,424. MANAGEMENT AND GENERAL EXPENSES 180,265. FUNDRAISING EXPENSES 102,620. TOTAL EXPENSES 525,309. FORM 990, PART IX, LINE 24E COMMUNITY DEVELOPMENT AND OUTREACH: PROGRAM SERVICE EXPENSES 66,478. MANAGEMENT AND GENERAL EXPENSES 73. FUNDRAISING EXPENSES 232. TOTAL EXPENSES 66,783. SUPPLIES: PROGRAM SERVICE EXPENSES 50,248. MANAGEMENT AND GENERAL EXPENSES 1,826. FUNDRAISING EXPENSES 10,813. TOTAL EXPENSES 62,887. PRINTING AND GRAPHICS: PROGRAM SERVICE EXPENSES 10,471. MANAGEMENT AND GENERAL EXPENSES 2,197. FUNDRAISING EXPENSES 3,192. TOTAL EXPENSES 15,860. TELEPHONE: PROGRAM SERVICE EXPENSES 7,071. MANAGEMENT AND GENERAL EXPENSES 2,285. FUNDRAISING EXPENSES 1,523. TOTAL EXPENSES 10,879. POSTAGE: PROGRAM SERVICE EXPENSES 6,392. MANAGEMENT AND GENERAL EXPENSES 1,069. FUNDRAISING EXPENSES 1,400. TOTAL EXPENSES 8,861. EDUCATION AND PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 5,072. MANAGEMENT AND GENERAL EXPENSES 325. FUNDRAISING EXPENSES 650. TOTAL EXPENSES 6,047. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 3,314. MANAGEMENT AND GENERAL EXPENSES 16. FUNDRAISING EXPENSES 32. TOTAL EXPENSES 3,362. FUNDRAISING EVENT EXPENSES- NETTED WITH REVENUE: PROGRAM SERVICE EXPENSES -101,467. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES -214,721. TOTAL EXPENSES -316,188. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTERESTS IN ASSETS HELD BY OTHERS -1,220,919.