2021-11-15T19:34:18-06:00 2020-12-31 953001179 WINDES INC PO BOX 87 LONG BEACH CA 908010087 990 2020-01-01 952407026 JEWISH FEDERATION OF ORANGE COUNTY JEWI 9494353484 1 FEDERATION WAY NO 210 IRVINE CA 92603 MARSIE ALFORD CFO CFO 9494353484 2021-11-15 1 MARSIE ALFORD CFO 999009999 DONITA M JOSEPH P00286656 5624351191 2021-11-15 0 AAL1 IAL1 2020 2022-09-23 18:48:47Z X MARSIE ALFORD 1 FEDERATION WAY NO 210 IRVINE CA 92603 6001781 0 X WWW.JEWISHORANGECOUNTY.ORG X 1966 CA WE CARE FOR PEOPLE IN NEED AND STRENGTHEN THE JEWISH COMMUNITY IN OC, ISRAEL, AND AROUND THE WORLD. 17 17 39 251 0 0 5814634 5599734 13335 70 113145 208207 61930 67736 6003044 5875747 1745666 1474054 0 0 3059219 2108781 0 0 271785 2030492 1277065 6835377 4859900 -832333 1015847 13291460 14742379 2172366 2008715 11119094 12733664 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 1850724 1324892 70 JFOC CARES FOR PEOPLE IN NEED AND STRENGTHENS JEWISH COMMUNITY IN ORANGE COUNTY, ISRAEL, AND AROUND THE WORLD. THE ORGANIZATION CONVENES, ENGAGES, AND LEADS THE JEWISH OC COMMUNITY AND ITS PARTNERS, LEVERAGES ITS RESOURCES TO ENHANCE AND SUSTAIN JEWISH LIFE, ASSISTS PEOPLE IN NEED, MOBILIZES ON ISSUES OF CONCERN TO THE LOCAL JEWISH COMMUNITY, AND STRENGTHENS THE BOND WITH ISRAEL AND JEWISH PEOPLE GLOBALLY.IN 2020, THE ORGANIZATION FOCUSED ON STABILIZING ITS OPERATIONS. THE ONSET OF THE COVID-19 PANDEMIC ALLOWED JFOC TO FOCUS ON ITS CORE COMPETENCIES IN CONVENING (VIRTUALLY) AND LEADING THE COMMUNITY THROUGH CRISIS, WHILE SUPPORTING COMMUNITY MEMBERS IN NEED. THE ORGANIZATION CONTINUED TO SERVE OVER 200 HOLOCAUST SURVIVORS, PRIMARILY THROUGH VIRTUAL MEANS; MAINTAINED FUNDRAISING AND ENGAGEMENT WITH DONORS THROUGH VIRTUAL EVENTS; AND OFFERED ABUNDANT VIRTUAL PROGRAMS THAT BROUGHT TOGETHER PARTNERS FROM ACROSS OUR JEWISH COMMUNITY TO CELEBRATE HOLIDAYS, TO LEARN, AND TO SHARE ESSENTIAL INFORMATION, FROM WEBINARS ON THE PAYROLL PROTECTION PROGRAM FOR SMALL BUSINESSES AND NONPROFITS TO MENTAL HEALTH PROFESSIONAL PANELS OFFERING GUIDANCE ON COPING THROUGH COVID. SOME 1,000 INDIVIDUALS WERE SERVED BY THE ORGANIZATION IN 2020 DESPITE THE NECESSARY PAUSE OF MANY PROGRAMS DUE TO THE PANDEMIC. SERVING COMMUNITY MEMBERS IN NEED:JFOC HOLOCAUST SURVIVOR PROGRAM: PROVIDES INDIVIDUAL CASE MANAGEMENT; COMPENSATION FOR HOME CARE AND HOUSEKEEPING SERVICES; ASSISTANCE WITH RESTITUTION APPLICATIONS; EMERGENCY FINANCIAL AID; AND CAFE EUROPA, A MONTHLY SERIES OF SOCIAL EVENTS HELD VIRTUALLY IN 2020.JFOC JEWISH RESIDENTIAL HOMES FOR ADULTS WITH SPECIAL NEEDS: ARE SUPPORTIVE, COMMUNITY-BASED GROUP LIVING HOMES THAT PROVIDE RESIDENTS WITH ENRICHMENT, WELLNESS, AND JEWISH CULTURAL ACTIVITIES. MANDEL HOUSE, OPENED IN 2014; HORWITZ FAMILY HOUSE OPENED IN 2017.JFOC LIFELINES EMERGENCY ASSISTANCE: SERVES OC RESIDENTS IN CRISIS FROM ALL TRADITIONS, PROVIDING SHORT-TERM, SOLUTION-FOCUSED EMERGENCY CASE MANAGEMENT, FINANCIAL ASSISTANCE FOR QUALIFIED CLIENTS, AND INFORMATION/REFERRAL SERVICES THAT AID OUR CLIENTS IN NAVIGATING THE OFTEN COMPLEX NETWORK OF GOVERNMENT AND NONPROFIT SOCIAL SERVICE RESOURCES.JFOC COVID-19 EMERGENCY ASSISTANCE: SERVES OC JEWISH RESIDENTS WHO HAVE SUFFERED REDUCTION IN INCOME AS A DIRECT RESULT OF THE COVID-19 CRISIS. THE PROGRAM OFFERS SHORT-TERM FINANCIAL SUPPORT FOR RENT, MORTGAGE, UTILITY, FOOD, AND HEALTH NEEDS. 930208 149162 PHILANTHROPY AND COMMUNITY ENGAGEMENT:JFOC LAGUNA WOODS REGION: CONNECTS ACTIVE OLDER (55+) JEWISH ADULTS WITH THE BROADER ORANGE COUNTY JEWISH COMMUNITY AND IS A LOCAL RALLYING POINT FOR JEWISH COMMUNITY ACTIVITIES, RAISING FUNDS FOR THE JFOC ANNUAL CAMPAIGN AND PROMOTING LEGACY PHILANTHROPY.JFOC LEGACY CIRCLE: INSPIRES COMMUNITY MEMBERS, FROM YOUNG ADULTS TO SENIORS, TO INVEST IN THE FUTURE OF THE OC JEWISH COMMUNITY THROUGH PLANNED GIVING.JFOC NEXTGEN: ENCOURAGES YOUNG JEWISH ADULTS, AGES 21 TO 45, TO BECOME COMMITTED LIFELONG PARTICIPANTS IN THE JEWISH COMMUNITY THROUGH VOLUNTEER, SOCIAL, EDUCATIONAL, LEADERSHIP AND PHILANTHROPIC OPPORTUNITIES. JFOC ORANGE COUNTY JEWISH HISTORICAL SOCIETY: IS DEDICATED TO THE DISCOVERY, PRESERVATION AND PROMOTION OF PUBLIC AWARENESS OF THE HISTORY AND CONTRIBUTIONS OF THE JEWISH COMMUNITY IN ORANGE COUNTY.JFOC PJ LIBRARY: PROVIDES A GIFT OF MONTHLY JEWISH-THEMED BOOKS AND MUSIC CDS TO REGISTERED FAMILIES RAISING A JEWISH CHILD, AGES 6 MONTHS TO 8 YEARS.JFOC ROSE PROJECT: CREATES SELF-SUFFICIENT JEWISH STUDENT LEADERS ON OUR OC COLLEGE AND UNIVERSITY CAMPUSES BY INFORMING, EDUCATING AND ENGAGING JEWISH STUDENTS ON JEWISH LIFE AND ISRAEL ISSUES; AND FACILITATES INFORMED AND RESPECTFUL DIALOGUE.JFOC SOLOMON SOCIETY: IS A FELLOWSHIP OF MEN WHO INSPIRE EACH OTHER THROUGH THEIR VALUES AND COMMITMENT TO COMMUNITY. MEMBERS OF THE SOCIETY BUILD COMMUNITY THROUGH NETWORKING, LEADERSHIP, PHILANTHROPY AND LEVERAGING OF COLLECTIVE POWER.JFOC WOMEN'S PHILANTHROPY: CREATES OPPORTUNITIES FOR ALL WOMEN TO DEVELOP AND ENHANCE LEADERSHIP SKILLS WHILE RESPONDING TO NEEDS OF THE LOCAL AND GLOBAL JEWISH COMMUNITY. THE GROUP SPONSORS INNOVATIVE COMMUNITY SERVICE PROJECTS, CREATES NETWORKING OPPORTUNITIES, AND ENGAGES WOMEN IN JEWISH LIFE THROUGH CULTURAL, EDUCATIONAL AND SOCIAL PROGRAMMING.JFOC ZECHTER MUSIC COLLABORATION: SUPPORTS JEWISH YOUTH IN PURSUING MUSIC, DANCE AND THEATER STUDIES AND ARTS APPRECIATION THROUGH A PARTNERSHIP WITH OC MUSIC & DANCE SCHOOL. 128588 OTHER PROGRAM SERVICES 2909520 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 56 0 1 39 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 0 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X X MARSIE ALFORD 9494353484 1 FEDERATION WAY NO 210 IRVINE CA 92603 STEPHEN H GORDON CHAIR OF THE BOARD 1.00 0.00 X X 0 0 0 HEATHER KLINE VICE CHAIR OF THE BOARD 1.00 0.00 X X 0 0 0 LORI SCHWARTZ IMMEDIATE PAST CHAIR 1.00 0.00 X X 0 0 0 STUART WOLFE SECRETARY 1.00 0.00 X X 0 0 0 SAM WYMAN DIRECTOR 1.00 0.00 X 0 0 0 RABBI DAVID ELIEZRIE DIRECTOR 1.00 0.00 X 0 0 0 ROGER F FRIEDMAN DIRECTOR 1.00 0.00 X 0 0 0 MARC GARELICK DIRECTOR 1.00 0.00 X 0 0 0 GWEN GLUCKMAN DIRECTOR 1.00 0.00 X 0 0 0 ERIC KRAMER DIRECTOR 1.00 0.00 X 0 0 0 LORI REZNICK DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL SHAPIRO DIRECTOR 1.00 0.00 X 0 0 0 RABBI NICO SOCOLOVSKY DIRECTOR 1.00 0.00 X 0 0 0 KENNY BEARD DIRECTOR 1.00 0.00 X 0 0 0 NADINE DURBACH DIRECTOR 1.00 0.00 X 0 0 0 ADAM MILLER DIRECTOR 1.00 0.00 X 0 0 0 DAVID SIEGEL DIRECTOR, ACTING TREASURER 1.00 0.00 X 0 0 0 ARLENE MILLER PRESIDENT AND CEO 40.00 0.00 X 352413 0 24871 MARSIE ALFORD CFO 40.00 0.00 X 139231 0 8828 KATHLEEN MELLON SENIOR DIRECTOR 40.00 0.00 X 111800 0 19076 603444 0 52775 3 0 1 0 GROBSTEIN TEEPLE LLP 6300 CANOGA AVE SUITE 1500W WOODLAND HILLS CA 91367 ACCOUNTING/CONSULTING SERVICES 461904 24HR HOMECARE LLC 200 N PACIFIC COAST HWY SUITE 300 EL SEGUNDO CA 90245 IN-HOME CARE FOR HOLOCAUST SURVIVORS 128647 2 88784 10000 5500950 18934 5599734 CLIENT CONSULTING 624100 70 70 70 208207 208207 24961 0 24961 24961 24961 15500 88784 126034 -110534 -110534 OTHER REVENUE 900099 153309 153309 153309 5875747 70 0 275943 X 149162 149162 1324892 1324892 525343 150914 185787 188642 1286729 779547 407690 99492 21957 11841 7219 2897 113080 67658 34406 11016 161672 87925 48015 25732 122990 122990 331290 331290 20717 20717 263773 10900 249623 3250 95674 49487 31298 14889 63420 63420 52733 28520 16362 7851 65266 33978 21144 10144 LICENSES AND FEES 143073 21530 107773 13770 COMMUNITY DEVELOPMENT A 70767 68167 2600 EQUIPMENT RENT AND MAIN 40307 40307 SUPPLIES 31954 15833 11093 5028 -24899 68859 17168 -110926 4859900 2909520 1678595 271785 3237445 4081720 742642 0 537183 412147 7500 0 0 13709 13579 1934705 402852 1601106 1531853 2074219 3141819 5077656 5561261 13291460 14742379 1572366 1384515 0 600000 0 0 624200 2172366 2008715 X -1191388 -828252 12310482 13561916 11119094 12733664 13291460 14742379 X 1015847 134797 463926 X 0 1 X 1 0 X 6554848 7695812 6144034 5814634 5599734 31809062 6554848 7695812 6144034 5814634 5599734 31809062 3700030 28109032 141625 352160 225725 138551 233168 1091229 168225 1698 169923 9365 52444 1389 34826 153309 251333 33321547 521033 0.84360 0.85510 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2016 AMOUNT: $ 9,365. 2017 AMOUNT: $ 52,444. 2018 AMOUNT: $ 1,389. 2019 AMOUNT: $ 34,826. 2020 AMOUNT: $ 153,309. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2214883 2850143 474109 5539135 1691513 342 523028 2214883 2124362 -98336 73296 261217 1691513 1987751 10226 254223 110450 17388 2124362 1530809 215000 322422 80500 1987731 0.00000 1.00000 0.00000 1 0 749621 749621 819630 120661 698969 44250 22193 22057 321204 259998 61206 1531853 BENEFICIAL INTERESTS IN ASSETS HELD AT OTHER INSTITUTIONS 5539135 CEMETERY PLOTS 15000 DONATED ASSETS 3500 OTHER ASSETS 3626 5561261 PPP LOAN ADVANCE 624200 624200 X 6516770 134797 463926 598723 5918047 20717 -63017 -42300 5875747 4902200 63017 63017 4839183 20717 20717 4859900 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, 2020, 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: LOSS ON UNCOLLECTIBLE PLEDGES RECEIVABLE -10,184. CHANGE IN VALUE OF BENEFICIAL INTERESTS IN ASSETS HELD BY OTHERS 474,110. PART XI, LINE 4B - OTHER ADJUSTMENTS: ADDITIONAL FUNDRAISING EVENT EXPENSES NETTED WITH REVENUE -63,017. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADDITIONAL FUNDRAISING EVENT EXPENSES NETTED WITH REVENUE 63,017. PART V, LINE 1B - ENDOWMENT FUNDS: DURING THE YEAR ENDED DECEMBER 31, 2018, MANAGEMENT DISCOVERED A BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS THAT WAS PREVIOUSLY OMITTED FROM JFOC'S FINANCIAL STATEMENTS. ACCORDINGLY, THE FINANCIAL STATEMENTS HAVE BEEN ADJUSTED RETROSPECTIVELY TO CORRECT THIS MISSTATEMENT. IN THE CURRENT YEAR, THE ENDOWMENT SCHEDULE HAS BEEN UPDATED TO AGREE TO THE BALANCE SHEET. THE AMOUNT OF THE ADJUSTMENT ($2,830,207)IS IS INCLUDED IN LINE 1B "CONTRIBUTIONS". 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 $579,478 OF THE PPP LOAN ADVANCE WAS FORGIVEN. THE ORGANIZATION PAID OFF THE REMAINING $44,722 IN 2021. VIRTUAL VOICES 66534 51034 15500 2500 90243 LATE NIGHT (VIRTUAL) 37750 37750 5000 28291 104284 88784 15500 7500 118534 126034 -110534 1 JEWISH FEDERATIONS OF NORTH AMERICA INC 25 BROADWAY SUITE 1700 NEW YORK NY 10004 131624240 501(C)(3) 143863 COMMUNITY IMPACT GRANTS 1 HOLOCAUST SURVIVORS: FOOD CARDS, SUPPORT FOR DENTAL WORK, MEDICAL EQUIPMENT, EMERGENCY ASSISTANCE, MEDICATION, AND HOMECARE SUPPORTED BY THE CLAIMS CONFERENCE. 155 1199424 EMERGENCY FINANCIAL ASSISTANCE: EMERGENCY NEEDS SUPPORTED BY FUNDS RAISED FOR LIFELINES AND COVID-19 RELIEF. 130 125468 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 ARLENE MILLER PRESIDENT AND CEO 275736 0 65750 0 10927 0 1546 0 23325 0 377284 0 0 0 PART I, LINE 1A THE CEO, ARLENE MILLER, HAS 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 ORGANIZATION HAD A NAME CHANGE. THE ORIGINAL NAME WAS "JEWISH FEDERATION AND FAMILY SERVICES OF ORANGE COUNTY AND IT WAS CHANGED TO "JEWISH FEDERATION OF ORANGE COUNTY". 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 24E OTHER EXPENSES: PROGRAM SERVICE EXPENSES 11,221. MANAGEMENT AND GENERAL EXPENSES 5,463. FUNDRAISING EXPENSES 10,761. TOTAL EXPENSES 27,445. EVENTS AND SPEAKERS: PROGRAM SERVICE EXPENSES 22,608. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 4,100. TOTAL EXPENSES 26,708. CLIENT SERVICE AND DIRECT ASSISTANCE: PROGRAM SERVICE EXPENSES 18,933. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,933. TELEPHONE: PROGRAM SERVICE EXPENSES 5,620. MANAGEMENT AND GENERAL EXPENSES 10,933. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,553. CATERING: PROGRAM SERVICE EXPENSES 6,221. MANAGEMENT AND GENERAL EXPENSES 412. FUNDRAISING EXPENSES 247. TOTAL EXPENSES 6,880. TRAVEL AND TRANSPORTATION: PROGRAM SERVICE EXPENSES 4,256. MANAGEMENT AND GENERAL EXPENSES 360. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,616. FUNDRAISING EVENT EXPENSES - NETTED WITH REVENUE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES -126,034. TOTAL EXPENSES -126,034. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTERESTS IN ASSETS HELD BY OTHERS 474,110. LOSS ON UNCOLLECTIBLE PLEDGES RECEIVABLE -10,184. AUDITED FINANCIAL STATEMENTS: AS OF NOVEMBER 15, 2021 THE ORGANIZATION'S ANNUAL AUDIT FOR THE PERIOD ENDING DECEMBER 31, 2020 IS ONGOING AND HAS NOT BEEN COMPLETED. DRAFT FINANCIAL STATEMENTS WERE USED TO PREPARE THIS FORM 990 FOR SAID PERIOD.