2017-10-09T12:54:43-05:00 2016-12-31 GRANT THORNTON LLP 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2016-01-01 133156445 Friends of the Israel Defense Forces % RON ALONI FRIE 2122443118 60 east 42nd street New York NY 101650015 MEIR KLIFI-AMIR Nat'l Dir. & CEO 2122443118 2017-10-09 true Daniel Romano P00504182 2125990100 2017-10-09 38.84.128.189 26377520172825000002 2017-10-09 P F49A67012B2BD0B747B3FC8EDB4C5F33AD03E3F0 F49A67012B2BD0B747B3FC8EDB4C5F33AD03E3F0 2016 2021-01-29 14:40:06Z MEIR KLIFI-AMIR 60 east 42nd street New York NY 101650015 155878823 false X www.fidf.org X 1981 NY To offer educational, cultural, recreational, social services programs, and facilities to the soldiers who protect Israel and Jews worldwide. 71 71 136 827 0 97119731 111260651 0 0 1093228 1210818 -1298893 -1306447 96914066 111165022 52420215 59849744 0 0 11479241 12324410 440000 480000 10580558 9758198 13675524 74097654 86329678 22816412 24835344 168621716 190307163 28705961 22117330 139915755 168189833 X To offer educational, cultural, recreational, social services, programs, and facilities that provide hope, purpose, and life-changing support for the soldiers who protect Israel and Jews worldwide. false false 27704419 25120479 Wellbeing and Recreational Programs - The Dignity Program eases the burden by providing economic relief for soldiers who are in financial distress through the provision of cash subsidies, basic furniture and home appliances, holiday gift packages, food vouchers, and other assistance to their families. During 2016, FIDF provided approximately $4.1 million for such assistance to about 8,000 soldiers. The Lone Soldiers Program ensures Lone Soldiers never feel truly alone by enabling FIDF to act as a second family for soldiers who have no immediate family in Israel during their military service. FIDF also sponsors flights for lone combat soldiers, enabling them to visit their families in their home countries during their period of service. During 2016, FIDF provided approximately $4.1 million to assist over 2,800 lone soldiers through these programs. The Legacy Program provides comfort and care by helping those families who have suffered a devastating loss of a loved one fallen during military service. Through recreational vacations in Israel with activities such as workshops, shows, excursions, entertainment by popular Israeli artists, sports activities, and more, FIDF stands united by the side of these beloved families through their lives. The program also sponsors trips to the United States for children of fallen soldiers who share the experience of summer camp in the U.S. with American children of similar age. During 2016, FIDF provided approximately $0.7 million for such activities, aiding over 1,300 members of bereaved families, including trips to the United States for approximately 40 children of various ages. The Spirit Program provides a week of rest and recuperation for active-duty combat units. Soldiers enjoy a week of R&R at recreation centers which are fully equipped with lodging and dining facilities, swimming pools, fitness rooms, and other amenities. During 2016, FIDF provided approximately $2 million for such activities, sponsoring 33 weeks of such programs for a total of about 15,700 soldiers. The Rest and Recreation Program sponsors various units with wellbeing gifts such as fleeces, hats, and other personal items, as well as fun days, trips and sports events. During 2016, FIDF sponsored such wellbeing needs with approximately $0.6 million. The Adopt a Brigade Program provides support for the DIGNITY Program, SPIRIT Program, the Lone Soldiers Program and general wellbeing activities of the designated brigades. During 2016, FIDF provided approximately $2.3 million to sponsor the general wellbeing needs of the 8 brigades adopted by FIDF (approximately 30,000 soldiers). The Adopt a Battalion Program provides year-long recreational activities for designated battalions. During 2016, FIDF provided approximately $1.6 million to sponsor ceremonies, trips and other wellbeing activities for the 68 battalions adopted by FIDF (approximately 23,000 soldiers). The Wounded Veterans Program offered a second chance at a life without limitations in 2016 with approximately $3.5 million to sponsor activities supporting over 700 wounded veterans. The Spiritual Needs Program, in cooperation with the IDF rabbinate, provides for Judaica and ritual articles, holiday celebrations and activities and other educational and social activities. During 2016, FIDF provided approximately $4.3 million to sponsor such articles and activities. 21897135 19066055 Educational and Scholarship Programs The FIDF IMPACT! Scholarship Program grants full 4-year scholarships to Israeli soldiers who have completed their military service. The personal nature of the program enables sponsors to directly see the "impact" of their donations on veterans' lives, and offers the opportunity to build relationships which last way beyond the completion of the recipient's studies. To be eligible, veterans must come from a combat or combat-support unit and a disadvantaged socioeconomic background that prevents them from pursuing higher education. Each scholarship recipient is required to complete 130 hours of community service every year during the full term of the scholarship. FIDF partners with 17 organizations which empower the students to help their communities and improve their environment. During 2016, FIDF was able to fund approximately 4,000 scholarships for the 2016-2017 academic year of college or university study representing approximately $13.9 million of scholarship assistance. In 2016, FIDF also sponsored approximately $6.4 million of educational programs which provide for a successful continuum from high school to higher education, or for soldiers to enter directly into the job market. These programs utilize seminars, workshops, discussion groups and field trips to also assist new immigrant soldiers in their assimilation process, provide enrichment opportunities to soldiers with special needs, and develop educational resources. During 2016, about 10,400 soldiers participated in such activities sponsored by FIDF. 16444246 15663210 Construction Programs FIDF helps provide a 'home away from home' by sponsoring the construction, refurbishment and maintenance of recreation and sports centers, cultural and educational facilities, synagogues, memorial rooms, auditoriums, and soldier recreational homes for soldiers throughout Israel. These facilities range from individual structures to large wellbeing complexes. FIDF also sponsors the construction and renovation of smaller projects and semi-permanent facilities, such as social clubs, and synagogues that soldiers can use everywhere. Construction activity during 2016 was as follows: 8 construction projects were completed, with a total budget of approximately $23.5 million, 8 additional projects were under construction, with a total budget of approximately $5.1 million, and 7 projects were in the design and bidding stage, with a total budget of approximately $23.8 million. In addition, 62 smaller facilities renovation and refurbishment projects were completed, with a total budget of approximately $2 million. 66045800 true true false false false false false false false true true true false false true true true false false true true true true true true true false true false true false false false true false false false false true false false false false false false false false true 253 0 true 136 true false true IS false false false true true false false false false X 71 71 false false false false false false false true true false true true true true true true true true true true false CA CT FL GA IL MD MA MI NJ NY OH PA WA X RON ALONI 2122443118 60 EAST 42ND STREET New York NY 101650015 Arthur Stark National Chairman 2.0 0.0 X X 0 0 0 Rabbi Peter Weintraub President 2.0 0.0 X X 0 0 0 Nily Falic Chairman Emeritus 2.0 0.0 X X 0 0 0 Larry J Hochberg Chairman Emeritus 2.0 0.0 X X 0 0 0 Robert Bobby Cohen National Vice President 2.0 0.0 X X 0 0 0 Robin Selati National Vice President 2.0 0.0 X X 0 0 0 Morris Silverman National Vice President 2.0 0.0 X X 0 0 0 Fred Gluckman Treasurer 2.0 0.0 X X 0 0 0 Dr Michael Kalisman National Secretary 2.0 0.0 X X 0 0 0 Stephen W Rubin Esq Legal Counsel 2.0 0.0 X X 0 0 0 Ricki Alon Director 1.0 0.0 X 0 0 0 Harvey Axelrod Director 1.0 0.0 X 0 0 0 Sammy Bar-Or Director 1.0 0.0 X 0 0 0 Ronny Ben Josef Director 1.0 0.0 X 0 0 0 Scott Black Director 1.0 0.0 X 0 0 0 Alan Brody Director 1.0 0.0 X 0 0 0 Leo David Director 1.0 0.0 X 0 0 0 Oscar Feldenkreis Director 1.0 0.0 X 0 0 0 Tony Felzen Director 1.0 0.0 X 0 0 0 William Fox Director 1.0 0.0 X 0 0 0 Albert Frank Director 1.0 0.0 X 0 0 0 Joel Greenberg Director 1.0 0.0 X 0 0 0 Harry Gross Director 1.0 0.0 X 0 0 0 Paul Guerin Director 1.0 0.0 X 0 0 0 Irwin Haber Director 1.0 0.0 X 0 0 0 David Hager Director 1.0 0.0 X 0 0 0 Daniel Hyman Director 1.0 0.0 X 0 0 0 Meir Mike Izak Director 1.0 0.0 X 0 0 0 Marc Jason Director 1.0 0.0 X 0 0 0 Jerry Kaplan Director 1.0 0.0 X 0 0 0 Dr Shmuel Katz Director 1.0 0.0 X 0 0 0 Alon Kaufman Director 1.0 0.0 X 0 0 0 Jared Kushner-resigned 012017 Director 1.0 0.0 X 0 0 0 Richard Kwal Director 1.0 0.0 X 0 0 0 Avi Lerner Director 1.0 0.0 X 0 0 0 Nathan Lewinger Director 1.0 0.0 X 0 0 0 Melinda Lowell Paltrow Director 1.0 0.0 X 0 0 0 Nicole Lowenstein Director 1.0 0.0 X 0 0 0 Daniel Mani Director 1.0 0.0 X 0 0 0 Jerry Mizel Director 1.0 0.0 X 0 0 0 Sam Moshe Director 1.0 0.0 X 0 0 0 Wendy Moskowitz Director 1.0 0.0 X 0 0 0 Jorde Nathan Director 1.0 0.0 X 0 0 0 Soraya Younes Nazarian Director 1.0 0.0 X 0 0 0 Ann Newman Director 1.0 0.0 X 0 0 0 Marc Perlman Director 1.0 0.0 X 0 0 0 Robert Polak Director 1.0 0.0 X 0 0 0 Peter Reisman Director 1.0 0.0 X 0 0 0 Israel Roizman Director 1.0 0.0 X 0 0 0 Tony Rubin Director 1.0 0.0 X 0 0 0 Ari Ryan Director 1.0 0.0 X 0 0 0 Haim Saban Director 1.0 0.0 X 0 0 0 Monica Sasson Director 1.0 0.0 X 0 0 0 Steven Schultz Director 1.0 0.0 X 0 0 0 Jason Schwalbe Director 1.0 0.0 X 0 0 0 Fela Shapell Director 1.0 0.0 X 0 0 0 Gary Shiffman Director 1.0 0.0 X 0 0 0 Dr Robert Shillman Director 1.0 0.0 X 0 0 0 Joe Sieber Director 1.0 0.0 X 0 0 0 Ron Simms Director 1.0 0.0 X 0 0 0 Norman Smith Director 1.0 0.0 X 0 0 0 Garry Sobel Director 1.0 0.0 X 0 0 0 Lloyd Sokoloff Director 1.0 0.0 X 0 0 0 Barry Tatelman Director 1.0 0.0 X 0 0 0 Elie Weiss Director 1.0 0.0 X 0 0 0 Michael Werner Director 1.0 0.0 X 0 0 0 David Wiener Director 1.0 0.0 X 0 0 0 Shahram Yaghoubzadeh Director 1.0 0.0 X 0 0 0 Ofer Yardeni Director 1.0 0.0 X 0 0 0 Robert Zarnegin Director 1.0 0.0 X 0 0 0 Arie Zweig Director 1.0 0.0 X 0 0 0 Meir Klifi-Amir National Director & CEO 40.0 0.0 X 886511 0 32166 Ron Aloni Chief Financial Officer 40.0 0.0 X 286033 0 48393 Lilach Ohad Chief Operating Officer 40.0 0.0 X 206055 0 17475 Nina Hanan Chief Development Officer 40.0 0.0 X 249058 0 19099 Miri Nash Executive Director 40.0 0.0 X 297519 0 4533 Galit Brichta Executive Director 40.0 0.0 X 260652 0 40668 Lilach Asofsky Vice President of Marketing 40.0 0.0 X 204046 0 26646 Dina Ben Ari Executive Director 40.0 0.0 X 175219 0 23522 Tamir Oppenheim Executive Director 40.0 0.0 X 168862 0 39042 Avraham Rosen Director of Information Techno 40.0 0.0 X 162475 0 1095 Lior Zommer Director of Special Events 40.0 0.0 X 143828 0 28338 3040258 0 280977 28 false true false Mosaic Tours Travel 6345 Collins Avenue MIAMI BEACH FL 33141 Travel Services 1141393 The Messina Group Inc 1155 Connecticut Ave NW WASHINGTON DC 20036 Online Outreach 1040000 Ayala Travel and Tours Ltd 13 HAZVI ST JERUSALEM 0 IS 94386 Travel Services 599487 Atlas Direct Mail 92 Mangnolia Ave WESTBURY NY 11590 Mailing and Printing 574402 Goodspot LLC 2665 Nichols Canyon Road LOS ANGELES CA 90046 Video production 483881 25 2635358 64317216 44308077 2446307 111260651 0 1128840 1128840 0 0 0 0 0 38796472 38714494 81978 81978 81978 3364525 64317216 5508697 -2144172 -2144172 1316206 490610 825596 825596 0 0 0 REALIZED FOREIGN EXCHANGE GAIN 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GUARANTEED OBLIG. 17261022 F MUTUAL FUNDS 2982091 F COMMON TRUST FUNDS 10901620 F STATE OF ISRAEL BONDS 6395746 F 37540479 0 ANNUITY PAYABLE 6764849 6764849 X 112205337 -407707 665130 0 782892 1040315 111165022 111165022 83931259 665130 -3063549 -2398419 86329678 86329678 Part V, Line 4 Intended uses of the endowment funds TO HELP SUPPORT FRIENDS OF THE ISRAEL DEFENSE FORCES PROGRAM SERVICES. Part X, Line 2 FIN 48 Disclosure Guidance in the area of "Accounting for Uncertainty in Income Taxes" under FASB ASC 740, clarifies the accounting for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to financial statement recognition and measurement. This standard provides that the tax effects from an uncertain tax position can be recognized in the financial statements only if the position is "more-likely-than-not" to be sustained, if the position were to be challenged by a taxing authority. The standard also provides guidance on measurement, classification, interest and penalties, and disclosure. The years ended December 31 2013, 2014, 2015 and 2016 remain open to audit for both federal and state purposes. FIDF has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income, if any; to determine its filing and tax obligations in jurisdictions for which it has nexus; and, to identify and evaluate other matters that may be considered tax positions. Part XI, Line 2d Reconciliation of Revenue to the Audited Financial Statements Change in Split Interest Agreements $760,591 Unrealized gain on Foreign Currency $ 22,301 --------- TOTAL $782,892 Part XII, Line 2d RECONCILIATION OF EXPENSES TO THE AUDITED FINANCIAL STATEMENTS Bad debt expense from uncollectible pledges $ 5,021,435 CHANGE IN GRANTS PAYABLE FOR CAPITAL PROJECTS $(8,084,984) ----------- TOTAL $(3,063,549) ----------- true Middle East and North Africa 1 9 Program Services FIDF Projects 1494414 Middle East and North Africa 0 0 Grantmaking 59820498 1 9 1 9 61314912 61314912 Middle East and North Africa General Support 15447464 WIRE Middle East and North Africa General Support 14966038 WIRE Middle East and North Africa General Support 2822728 WIRE Middle East and North Africa General Support 2821570 WIRE Middle East and North Africa General Support 2696000 WIRE Middle East and North Africa General Support 2270796 WIRE Middle East and North Africa General Support 1381190 WIRE Middle East and North Africa General Support 750000 WIRE Middle East and North Africa General Support 592000 WIRE Middle East and North Africa General Support 294100 WIRE Middle East and North Africa General Support 201185 WIRE Middle East and North Africa General Support 166043 WIRE Middle East and North Africa General Support 158531 WIRE Middle East and North Africa General Support 149406 WIRE Middle East and North Africa General Support 138081 WIRE Middle East and North Africa General Support 135000 WIRE Middle East and North Africa General Support 130000 WIRE Middle East and North Africa General Support 103141 WIRE Middle East and North Africa General Support 100000 WIRE Middle East and North Africa General Support 73146 WIRE Middle East and North Africa General Support 63042 WIRE Middle East and North Africa General Support 62118 WIRE Middle East and North Africa General Support 55000 WIRE Middle East and North Africa General Support 50000 WIRE Middle East and North Africa General Support 50000 WIRE Middle East and North Africa General Support 50000 WIRE Middle East and North Africa General Support 43334 WIRE Middle East and North Africa General Support 30000 WIRE Middle East and North Africa General Support 15000 WIRE Middle East and North Africa General Support 15000 WIRE Middle East and North Africa General Support 10000 WIRE Middle East and North Africa General Support 10000 WIRE Middle East and North Africa General Support 10000 WIRE Middle East and North Africa General Support 7300 WIRE Middle East and North Africa General Support 5851 WIRE 35 0 College/University scholarships Middle East and North Africa 4025 13930433 WIRE false false false false false false Part I, Line 2 Procedure for Monitoring the use of Grants and other assistance: Grants for projects and programs are made pursuant to a contract or memorandum which delineates the intended use of the funds by the grantee and the timetable of grant payments. Funds are disbursed on a very disciplined and controlled basis and only upon receipt of a transfer requisition from the grantee accompanied by supporting documentation of the expenses to be paid, where applicable. Such documentation includes invoices, construction progress reports, photos and/or videos, reports of program services rendered and similar evidence, depending on the matter on hand. FIDF staff reviews the documentation provided and, when satisfied with its completeness, authorizes release of the funds. Funds so released must be used by the grantee only for the specific purpose and not for any other purpose. FIDF maintains detailed records of what it has paid for and the balance of its commitment remaining to be paid at any point in time. In addition, FIDF personnel and its Israel based representatives periodically visit projects and programs in progress for a first hand assessment that the funds are being used as intended. FIDF IMPACT! Scholarship Program grants full 4-year scholarships to Israeli soldiers who have completed their military service. To be eligible, veterans must, among other criteria, come from a combat or combat-support unit and a disadvantaged socioeconomic background that might otherwise prevent them from pursuing higher education. Applicants eligibility is determined by FIDF IMPACT! staff through review of relevant documentation and personal interviews. To maintain eligibility, each scholarship recipient is further required to complete 130 hours of community service every year during the full term of the scholarship and maintain appropriate academic standards. This is monitored by the FIDF IMPACT! staff through communication with the various academic institutes and the community organizations where the students volunteer. Transfers to scholarship recipients are made 3-times a year after verification of continued eligibility. X X true The Messina Group Inc 1155 Connecticut Ave NW 4th Flr Washington DC 20036 fundraising strategy false 3069249 480000 2589249 3069249 480000 2589249 AZ CA CT FL GA IL MD MA MI NV NJ NY OH PA TX VA WA LA Dinner 33816892 33603492 213400 24866 323070 144858 4517 NY Dinner 15072416 14804281 268135 28770 484258 29802 32572 70 18792433 15909443 2882990 36912 226646 2219173 252489 1700764 67681741 64317216 3364525 36912 280282 3026501 427149 1737853 5508697 -2144172 1316206 304692 58087 127831 true 0.05000 1316206 304692 58087 127831 490610 825596 CA FL GA IL MD NY OH false The organization was not required to be licensed for the events it conducted. false true false 1.00000 RON ALONI 60 EAST 42ND STREET NEW YORK NY 101650015 false RON ALONI See Part V X false Part I, Line 2b(v) Other than the fundraising fees disclosed, FIDF also paid the Messina Group, Inc. $480,000 for media buys. Part III, Line 16 Ron Aloni, CFO, prepares the books and records for the organizations gaming/special events and oversees management of the gaming operation. These responsibilities are part of his role as CFO. He does not receive separate compensation related to management of the gaming operation. true Tzahal Shalom of N Westchester Incorporated PO Box 451 Armonx NY 10504 474179981 501(c)(3) 29246 General Support 1 0 Part I, Line 2 Procedure for Monitoring the use of Grants and other assistance Grants for projects and programs are made pursuant to a contract or memorandum which delineates the intended use of the funds by the grantee and the timetable of grant payments. Funds are disbursed on a very disciplined and controlled basis and only upon receipt of a transfer requisition from the grantee accompanied by supporting documentation of the expenses to be paid. Such documentation includes invoices, photos and/or videos, reports of program services rendered and similar evidence, depending on the matter on hand. FIDF staff reviews the documentation provided and, when satisfied with its completeness, authorizes release of the funds. Funds so released must be used by the grantee only for the specific purpose and not for any other purpose. FIDF maintains detailed records of what it has paid for and the balance of its commitment remaining to be paid at any point in time. Site visits are undertaken when deemed necessary in the circumstances. X X true true X X X X false false false false false false false true false Meir Klifi-Amir National Director & CEO 299746 0 300000 0 286765 0 1500 0 30666 0 918677 0 0 0 Ron Aloni Chief Financial Officer 270131 0 10000 0 5902 0 8518 0 39875 0 334426 0 0 0 Lilach Ohad Chief Operating Officer 194845 0 10000 0 1210 0 5908 0 11567 0 223530 0 0 0 Nina Hanan Chief Development Officer 247848 0 0 0 1210 0 7500 0 11599 0 268157 0 0 0 Miri Nash Executive Director 219979 0 75000 0 2540 0 3462 0 1071 0 302052 0 0 0 Galit Brichta Executive Director 254750 0 0 0 5902 0 7858 0 32810 0 301320 0 0 0 Lilach Asofsky Vice President of Marketing 192142 0 8000 0 3904 0 0 0 26646 0 230692 0 0 0 Dina Ben Ari Executive Director 159969 0 12000 0 3250 0 4463 0 19059 0 198741 0 0 0 Tamir Oppenheim Executive Director 153978 0 9000 0 5884 0 3317 0 35725 0 207904 0 0 0 Avraham Rosen Director of Information Techno 144595 0 10000 0 7880 0 0 0 1095 0 163570 0 0 0 Lior Zommer Director of Special Events 127926 0 10000 0 5902 0 3985 0 24353 0 172166 0 0 0 Part I, Line 1A Housing Allowance FIDF's National Directors are Israel Defense Forces (IDF) Major Generals who have recently retired from active service after long and distinguished careers. Because it is customary for senior IDF officers serving in the United States to receive a housing allowance, the Compensation Committee determined that it was essential to provide this allowance in order to secure the services of a senior (reserve) major general. The cost of this taxable allowance is included in the total compensation reported. Tax Indemnification and Gross Up Payments Tax indemnification and gross up of payments are provided to the national director in relation to the housing allowance. This was treated as a taxable benefit. Part I, Line 7 Non-Fixed Payments Bonuses are paid based on successful completion of individual/regional/organizational wide strategic and operational goals or based on taking on additional responsibilities or roles. All non-fixed payments have been included in Part VII and Schedule J compensation reporting. MEIR KLIFI-AMIR CEO See Part V X 10809 10809 false true true 10809 Part II, Line 1, Column C Purpose of the Receivable FIDF provides the National Director and CEO with an housing allowance, which is grossed-up for taxes based on a projected tax rate. During 2016, FIDF paid a tax advance to account for potential insufficient gross-up of the housing allowance, which was recorded as a receivable. Once final tax calculations were made, the corrected amount was posted as additional compensation and the balance was repaid to FIDF by the National Director and CEO in 2017. X 249 2095617 Selling Price X 43 14936 Selling Price X Auction Items 543 335754 RETAIL VALUE 0 false true false SCHEDULE M, PART I, COLUMN B The number of contributions is reported on column b. Form 990, Part VI, Section B, Line 11 FORM 990 REVIEW PROCESS The Form 990 is prepared by a reputable accounting firm and reviewed by the Chief Financial Officer, the National Director and Chief Executive Officer, and Legal Counsel. The draft Form 990 is then presented to the Audit Committee of the Board for approval, followed by distribution of the final copy of the Form 990 to all members of the Board of Directors before it is filed with the Internal Revenue Service. Form 990, Part VI, Section B, Line 12C CONFLICT OF INTEREST POLICY MONITORING AND ENFORCEMENT Annual conflict of interest forms are required from all members of the Board and all employees. The forms are received by FIDF's Chief Financial Officer, who prepares a spreadsheet listing conflicts disclosed, if any. The spreadsheet is shared with FIDF's National Director and Legal Counsel for their review. Any conflicts are disclosed to and discussed at a meeting of the Executive Committee of the Board. In the event of a disclosure of a conflict, the interested person leaves the meeting where the conflict is discussed and voted upon. In cases of failure to disclose actual or possible conflicts of interest, appropriate disciplinary and corrective actions are taken, if needed, following due process. Form 990, Part VI, Lines 15a and 15b PROCESS FOR DETERMINING COMPENSATION The Compensation Committee of the Board determines compensation for all officers, executive directors, heads of department and any other highly compensated employees. The Committee typically meets in March to determine compensation for the upcoming year, as well as bonuses, if any, for performance in the previous year. Compensation surveys as well as Form 990 of other organizations, similar in size and character, are used. Form 990, Part VI, Line 19 AVAILABILITY OF DOCUMENTS TO THE PUBLIC The organization's governing documents and conflict of interest policy are available to the public upon written request. The organization's financial statements, form 990, whistleblower policy, document retention and destruction policy, and donor privacy policy are available on its website. Form 990, Part XI, Line 9 Other changes in Net Assets: Change in Split Interest Agreements $ 760,591 Unrealized gain on foreign currency $ 22,301 Bad Debt expense from uncollectible pledges ($5,021,435) Change in grants payable for capital projects $8,084,984 ---------- TOTAL $3,846,441 ----------