2022-11-15T17:27:23-06:00 2021-12-31 953001179 WINDES INC POBOX 87 LONG BEACH CA 908010087 990 2021-01-01 952407026 JEWISH FEDERATION OF ORANGE COUNTY JEWI 9494353484 1 FEDERATION WAY 210 IRVINE CA 92603 ERIK LUDWIG PRESIDENT & CEO 9494353484 2022-11-14 1 ERIK LUDWIG 999009999 DONITA M JOSEPH P00286656 5624351191 2022-11-14 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z ERIK LUDWIG 1 FEDERATION WAY 210 IRVINE CA 92603 5460252 0 X WWW.JEWISHORANGECOUNTY.ORG X 1966 CA WE AMPLIFY JEWISH LIFE IN ORANGE COUNTY, ISRAEL, AND AROUND THE WORLD. 18 18 24 183 0 0 5599734 4882311 70 0 208207 411748 67736 -112602 5875747 5181457 1474054 2846288 0 0 2108781 1482203 0 0 154461 1277065 1338272 4859900 5666763 1015847 -485306 14742379 13584328 2008715 1018926 12733664 12565402 X BASED ON JEWISH VALUES, THE JEWISH FEDERATION OF ORANGE COUNTY CONVENES, ENGAGES, AND LEADS THE OC JEWISH COMMUNITY AND ITS PARTNERS, LEVERAGES ITS RESOURCES TO ENHANCE AND SUSTAIN JEWISH LIFE, ASSISTS JEWS IN NEED, MOBILIZES ON ISSUES OF CONCERN TO THE LOCAL JEWISH COMMUNITY, AND STRENGTHENS ITS BOND WITH ISRAEL AND JEWISH PEOPLE GLOBALLY. 0 0 2039268 2846288 SERVING COMMUNITY MEMBERS IN NEED:HOLOCAUST SURVIVOR PROGRAM: 170 SURVIVORS WERE SERVED IN 2021 WITH INDIVIDUAL CASE MANAGEMENT; COMPENSATION FOR HOME CARE AND HOUSEKEEPING SERVICES; ASSISTANCE WITH RESTITUTION APPLICATIONS; EMERGENCY FINANCIAL AID; AND CAFE EUROPA, A SERIES OF SOCIAL EVENTS; ALL THROUGH OUR PARTNERSHIP WITH JEWISH FAMILY SERVICE OF SAN DIEGO, SUPPORTED BY JFOC DONORS. ADULTS WITH DISABILITIES: IN 2021, 43 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 EMERGENCY ASSISTANCE: SOME 500 ORANGE COUNTY RESIDENTS WERE SERVED IN 2021 WITH SHORT-TERM, SOLUTION-FOCUSED EMERGENCY CASE MANAGEMENT, FINANCIAL ASSISTANCE FOR QUALIFIED CLIENTS, AND INFORMATION/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 2021, THIS PROGRAM (LAUNCHED AS A SPECIAL SHORT-TERM PROJECT IN 2020), SERVED OVER 30 NEW AND CONTINUING CLIENTS WHO HAD SUFFERED REDUCTION IN INCOME AS A DIRECT RESULT OF THE COVID-19 CRISIS. FEDERATION PROVIDED SHORT-TERM FINANCIAL SUPPORT FOR RENT, MORTGAGE, UTILITY, FOOD, AND HEALTH NEEDS. 2168837 PHILANTHROPY AND COMMUNITY ENGAGEMENT LAGUNA WOODS REGION: IN 2021, AS THIS GROUP SET IN MOTION ITS TRANSITION TO AN INDEPENDENT NONPROFIT CLUB AS LAGUNA WOODS FRIENDS OF JFOC, ITS JEWISH LEADERS CONTINUED TO ACTIVELY ENGAGE MEMBERS IN SUPPORT OF THE FEDERATION ANNUAL CAMPAIGN AND TO PROMOTE LEGACY PHILANTHROPY.NEXTGEN: SOME 120 JEWISH ADULTS, AGES 21 TO 45, WERE ENGAGED IN VOLUNTEER, SOCIAL, EDUCATIONAL, LEADERSHIP AND PHILANTHROPIC OPPORTUNITIES IN 2021. NEXTGEN WAS WELL REPRESENTED ON THE NATIONAL YOUNG LEADERSHIP CABINET OF JEWISH FEDERATIONS OF NORTH AMERICA, ENGAGING IN ADVOCACY TO RESPOND TO THE GROWING THREAT POSED BY ANTISEMITISM.PJ LIBRARY: IN 2021, OVER 1,900 PARENTS RAISING JEWISH CHILDREN BENEFITED FROM JEWISH RESOURCES, PROGRAMS, AND ENGAGEMENT OPPORTUNITIES FOR THEIR CHILDREN AGES 0 TO 12. IN ADDITION, NEARLY 1,700 JEWISH-THEMED BOOKS WERE DELIVERED TO THESE FAMILIES, AND SEVERAL HUNDRED ACTIVITY KITS WERE DISTRIBUTED TO ENHANCE CHILDREN'S CELEBRATIONS OF JEWISH HOLIDAYS.ROSE PROJECT: THIS PROJECT SEEKS TO ENSURE THAT JEWISH IDENTITY, THE JEWISH PEOPLE AND ISRAEL REMAIN A STRONG SOURCE OF MEANING, CONNECTION AND PURPOSE FOR OC JEWS; AND ENGAGES LOCAL STAKEHOLDERS ON ISSUES OF CONCERN TO THE JEWISH COMMUNITY. IN 2021, ACTIVITIES OF ITS YOUTH LEADERSHIP INITIATIVE, STUDENT TO STUDENT PROGRAM, GRANTMAKING TO JEWISH CAMPUS ORGANIZATIONS, AND SPECIAL EDUCATIONAL EVENTS, SERVED OVER 400 INDIVIDUALS. SOLOMON SOCIETY: A GIVING SOCIETY FOR MEN COMMITTED TO THE ADVANCEMENT OF OUR JEWISH COMMUNITY, THIS GROUP ENGAGES IN VOLUNTEER AND LEADERSHIP SERVICE, AS WELL AS SPECIAL NETWORKING AND FUNDRAISING EVENTS TO SUPPORT FEDERATION'S PROGRAMS AND SERVICES. ITS SIGNATURE PHILANTHROPY PROGRAM, LATE NIGHT WITH SOLOMON SOCIETY, RESUMED IN 2021 AFTER A ONE-YEAR PANDEMIC HIATUS.WOMEN'S PHILANTHROPY: THIS GIVING SOCIETY CREATES OPPORTUNITIES FOR WOMEN TO DEVELOP AND ENHANCE LEADERSHIP SKILLS, TO SERVE OUR COMMUNITY AS VOLUNTEERS, AND TO RESPOND THROUGH PHILANTHROPY TO THE NEEDS OF OUR LOCAL AND GLOBAL JEWISH COMMUNITY. IN 2021, A NEW LEADERSHIP ADVISORY COUNCIL WAS FORMED TO STRENGTHEN AND ADVISE THE NEXT GENERATION OF WOMEN LEADERS. 4208105 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 24 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 0 0 1 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 HEATHER KLINE CHAIR OF THE BOARD 1.00 X X 0 0 0 STEPHEN H GORDON IMMEDIATE PAST CHAIR 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 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 1.00 X 0 0 0 ADAM MILLER DIRECTOR 1.00 X 0 0 0 KENNY BEARD DIRECTOR 1.00 X 0 0 0 NADINE DURBACH DIRECTOR (THRU 09/2021) 1.00 X 0 0 0 SAM WYMAN DIRECTOR 1.00 X 0 0 0 LORI SCHWARTZ DIRECTOR 1.00 X 0 0 0 MARSIE ALFORD CHIEF FINANCIAL OFFICER 40.00 X 150490 0 10666 ARLENE MILLER PRESIDENT & CEO (THRU 09/2021) 40.00 X 103626 0 11439 STEPHANIE EPSTEIN CHIEF PHILANTHROPY OFFICER 40.00 X 117567 0 6022 KATHLEEN MELLON CHIEF ADMINISTRATIVE OFFICER 40.00 X 116472 0 23098 488155 0 51225 4 0 1 0 GROBSTEIN TEEPLE LLP 6300 CANOGA AVE SUITE 1500W WOODLAND HILLS CA 91367 ACCOUNTING/CONSULTING SERVICES 393398 1 X 63512 585820 4232979 5804 4882311 411748 411748 7925 0 7925 7925 7925 152798 63512 278795 -125997 -125997 OTHER REVENUE 900099 5470 5470 5470 5181457 0 0 299146 X 2808010 2808010 38278 38278 276221 46026 172663 57532 1015213 631294 270719 113200 24536 13672 9576 1288 68658 42860 17816 7982 97575 51715 33175 12685 174819 174819 294998 294998 42434 42434 472740 227699 187504 57537 128203 64628 33808 29767 4492 3991 52 449 6950 6950 37796 24964 9475 3357 53807 28517 18295 6995 EVENTS AND SPEAKERS 112701 86201 26500 LICENSES AND FEES 83654 50910 21771 10973 COMMUNITY DEVELOPMENT A 65467 65373 32 62 CATERING 52016 33358 18658 -191805 -9391 10110 -192524 5666763 4208105 1304197 154461 4081720 2520500 412147 254106 13579 7399 372994 309016 1531853 63978 3141819 4714186 5561261 6024159 14742379 13584328 1384515 659571 624200 359355 2008715 1018926 X -828252 -1251887 13561916 13817289 12733664 12565402 14742379 13584328 X -485306 -84485 401529 X 0 1 X 1 0 X 7695812 6144034 5814634 5599734 4882311 30136525 7695812 6144034 5814634 5599734 4882311 30136525 4039394 26097131 352160 225725 138551 233168 419673 1369277 168225 1698 169923 52444 1389 34826 153309 5470 247438 31923163 330618 0.81750 0.84360 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2017 AMOUNT: $ 52,444. 2018 AMOUNT: $ 1,389. 2019 AMOUNT: $ 34,826. 2020 AMOUNT: $ 153,309. 2021 AMOUNT: $ 5,470. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5539135 53529 411530 6004194 2214883 2850143 474109 5539135 1691513 342 523028 2214883 2124362 -98336 73296 261217 1691513 1987751 10226 254223 110450 17388 2124362 0.10000 0.90000 0.00000 1 0 51790 26148 25642 321204 282868 38336 63978 BENEFICIAL INTERESTS IN ASSETS HELD AT JCF AND BANK OF AMERICA 6004194 CEMETERY PLOTS 15000 DONATED ASSETS 3500 OTHER ASSETS 1465 6024159 PPP LOAN ADVANCE 359355 359355 X 5622064 -84485 40000 527526 483041 5139023 42434 42434 5181457 5790326 40000 125997 165997 5624329 42434 42434 5666763 PART V, LINE 4: THE BOARD DESIGNATED ENDOWMENT IS INTENDED TO PROVIDE ONGOING SUPPORT FOR THE ORGANIZATION THROUGH AN ANNUAL DISTRIBUTION THE BOARD DESIGNATED ENDOWMENT 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 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, 2021, 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTERESTS IN ASSETS HELD BY OTHERS 401,529. FUNDRAISING EVENT EXPENSES NETTED WITH REVENUE 125,997. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES NETTED WITH REVENUE 125,997. 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 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. VOICES 34631 13000 21631 13000 72860 LATE NIGHT 166105 34938 131167 38174 37280 40000 77481 1 15574 15574 216310 63512 152798 38174 37280 53000 150341 278795 -125997 1 JEWISH FEDERATIONS OF NORTH AMERICA INC 25 BROADWAY SUITE 1700 NEW YORK NY 100041010 131624240 501(C)(3) 761991 0 ISRAEL & OVERSEAS; FAIR SHARE JEWISH FAMILY SERVICE OF SAN DIEGO 8804 BALBOA AVENUE SAN DIEGO CA 921231506 951644024 501(C)(3) 352165 0 HOLOCAUST SURVIVORS MERAGE JEWISH COMMUNITY CENTER OF ORANGE COUNTY 1 FEDERATION WAY STE 200 IRVINE CA 92603 330016661 501(C)(3) 51790 0 OC JEWISH HISTORICAL SOCIETY; PASSPORTS CAMP GRANTS CONGREGATION SHIR HA-MA'ALOT 3652 MICHELSON DRIVE IRVINE CA 92612 952559118 501(C)(3) 37191 0 OC COMMUNITY CONCERT; PASSPORTS CAMP GRANTS HILLEL FOUNDATION OF ORANGE COUNTY 1 FEDERATION WAY SUITE 205 IRVINE CA 92603 521844823 501(C)(3) 35000 0 COMMUNITY MATCHING GRANT FOR BRIDGE FUNDING AND RECOVERY PLAN STANLEY W EKSTROM FOUNDATION 701 S PARKER STREET SUITE 5500 ORANGE CA 92868 203198081 501(C)(3) 23288 0 HOLOCAUST SURVIVORS PACIFIC SYMPHONY 17620 FITCH 100 IRVINE CA 92614 953635496 501(C)(3) 20000 0 WEISSMAN ARTS GRANT FOR HOLOCAUST MEMORIAL PROGRAM "DEFIANT REQUIEM" NORTH COUNTY CHABADCONGREGATION BETH MEIR HACOHEN 19045 YORBA LINDA BLVD YORBA LINDA CA 92886 330373300 501(C)(3) 5950 0 PASSPORTS CAMP GRANTS; ISRAEL MISSION SILVER GAN ISRAEL DAY CAMP 14401 WILLOW LANE HUNTINGTON BEACH CA 92647 842319589 501(C)(3) 5550 0 PASSPORTS CAMP GRANTS 9 LIFELINES: FINANCIAL SUPPORT FOR RENT, MORTGAGE, UTILITY, FOOD, AND HEALTH NEEDS. 62 10457 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. 28 27819 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 X 1 1 X X X X X 0 0 0 0 0 0 0 1 0 MARSIE ALFORD CHIEF FINANCIAL OFFICER 147190 0 3300 0 0 0 0 0 10666 0 161156 0 0 0 PART I, LINE 1A FORMER CEO, ARLENE MILLER (TERMINATED 2/25/2021), HAD A DISCRETIONARY SPENDING ACCOUNT APPROVED BY THE BOARD. PART I, LINE 7 BONUS PAYMENTS ARE MADE IN ACCORDANCE WITH THE EMPLOYEE'S CONTRACT WITH JFOC AND BASED ON THE BONUS CRITERIA REVIEWED AND APPROVED BY MEMBERS OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 4 THE BOARD VOTED TO APPROVE AN AMENDMENT TO THE JFOC BYLAWS TO ALLOW NON-BOARD MEMBERS TO SERVE ON THE AUDIT COMMITTEE. 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 VIII, LINE 1E, PPP LOAN 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. FORM 990, PART IX, LINE 24E SUPPLIES: PROGRAM SERVICE EXPENSES 29,888. MANAGEMENT AND GENERAL EXPENSES 5,375. FUNDRAISING EXPENSES 5,377. TOTAL EXPENSES 40,640. EQUIPMENT RENT & MAINTENANCE: PROGRAM SERVICE EXPENSES 27,346. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,346. TELEPHONE: PROGRAM SERVICE EXPENSES 6,996. MANAGEMENT AND GENERAL EXPENSES 4,488. FUNDRAISING EXPENSES 1,716. TOTAL EXPENSES 13,200. CLIENT SERVICE AND DIRECT ASSISTANCE: PROGRAM SERVICE EXPENSES 2,778. MANAGEMENT AND GENERAL EXPENSES 247. FUNDRAISING EXPENSES 2,779. TOTAL EXPENSES 5,804. FUNDRAISING EVENT EXPENSES - NETTED WITH REVENUE: PROGRAM SERVICE EXPENSES -76,399. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES -202,396. TOTAL EXPENSES -278,795. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTERESTS IN ASSETS HELD BY OTHERS 401,529.