2017-09-20T18:00:27-05:00 2016-12-31 BRUCE E BERNSTIEN & ASSOCIATES 10440 N CENTRAL EXPRESSWAY STE 1040 DALLAS TX 75231 990 2016-01-01 752113723 DALLAS HOLOCAUST MUSEUM % KELLY ROSALES DALL 2147417500 211 N RECORD STREET SUITE 100 DALLAS TX 752023361 KELLY ROSALES CFO 2147417500 2017-09-20 true BRUCE E BERNSTIEN P01424343 2147060840 66.196.249.54 75901220172635000007 2017-09-20 P C7BE3DF523851D85B200EA1BB267038054513232 C7BE3DF523851D85B200EA1BB267038054513232 2016 2021-01-29 14:40:06Z MARY P HIGGINS 211 NORTH RECORD STREET 100 DALLAS TX 752023361 15000667 false X DALLASHOLOCAUSTMUSEUM.ORG X 1986 TX THE MUSEUM IS DEDICATED TO TEACH THE HISTORY OF THE HOLOCAUST AND ADVANCE HUMAN RIGHTS TO COMBAT PREJUDICE, HATRED AND INDIFFERENCE. 51 50 30 104 228431 224730 9338337 13640818 384906 447892 74886 85989 339257 477811 10137386 14652510 0 0 0 0 1403861 1751223 156174 0 866454 855121 1234489 2415156 2985712 7722230 11666798 21666913 33706718 280423 720215 21386490 32986503 THE DALLAS HOLOCAUST MUSEUM/CENTER FOR EDUCATION AND TOLERANCE IS DEDICATED TO TEACH THE HISTORY OF THE HOLOCAUST AND ADVANCE HUMAN RIGHTS TO COMBAT PREJUDICE HATRED AND INDIFFERENCE. false false 1695546 465712 The Dallas Holocaust Museum provides life-changing educational experiences about one of historys most horrifying tragedies and its aftermath. During 2016, 47,000 walk-in visitors and 36,370 school children and teacher/chaperones visited. More than 14,600 of these students were able to visit through the generosity of private donors who gave to the Museum Experience Fund. This fund makes visits possible for economically disadvantaged students. Membership at year-end was 1,147. In 2016, the Museums 3rd annual Upstander Speaker Series featured human rights standouts, including the Human Rights Initiative of North Texas, a local non-profit organization that provides legal and support services to refugees and immigrants who have suffered human rights abuses, Ambassador Jakob Finci, who founded a charity during the Siege of Sarajevo in the mid-1990s that provided healthcare, food, and other social services to the besieged residents, and Mike Kim, who lived on the China-North Korea border for four years and helped smuggle thousands of people out of North Korea. The museum organized and led 26 teacher workshops across Texas, hosted its 4th annual three-day Holocaust and Human Rights Conference and organized several Holocaust Survivor events. In addition to the core exhibit, 2016 rotating special exhibits included: Anne Frank: A History for Today; Survival in Sarajevo: La Benevolencija; and Rebirth after the Holocaust: Bergen-Belsen Displaced Person Camp, 1945-1950. 1695546 true true false false false false false true false true true false false false false true true false false false false false false false true false false false false true false false false false false false false true true true false false false false false false false true 29 0 true 30 true true true false false false false true true false false false false X 51 50 false false true false false false false true true false false true true true true true true true false false X KELLY ROSALES 2147417500 211 NORTH RECORD STREET SUITE 100 DALLAS TX 752023361 STEPHEN WALDMAN CHAIRMAN OF THE BOARD 2.0 0.0 X X 0 0 0 HYLTON JONAS IMMEDIATE PAST CHAIRMAN 2.0 0.0 X 0 0 0 GARY EISENSTAT VICE PRESIDENT 2.0 0.0 X X 0 0 0 DAVID B ACKERMAN BOARD MEMBER 1.0 0.0 X 0 0 0 FLORENCE DONALD SHAPIRO VICE PRESIDENT & CHAIR ELECT 2.0 0.0 X X 0 0 0 BILLIE IDA WILLIAMSON TREASURER 2.0 0.0 X X 0 0 0 JOHN RAPHAEL ASSISTANT TREASURER 2.0 0.0 X X 0 0 0 MICHELLE ANDERSON BOARD MEMBER 1.0 0.0 X 0 0 0 BETH BULL BOARD MEMBER 1.0 0.0 X 0 0 0 DARAB GANJI SECRETARY 2.0 0.0 X X 0 0 0 STANLEY RABIN BOARD MEMBER 1.0 0.0 X 0 0 0 RANDALL ROSENBLATT ASSISTANT SECRETARY 2.0 0.0 X X 0 0 0 MICHAEL A COHEN BOARD MEMBER 1.0 0.0 X 0 0 0 THOMAS HALSEY MEMBER-AT-LARGE 2.0 0.0 X 0 0 0 JAMES HOGUE MEMBER-AT-LARGE 2.0 0.0 X 0 0 0 FRANK RISCH ASSISTANT SECRETARY 2.0 0.0 X X 0 0 0 LARRY SCHOENBRUN MEMBER-AT-LARGE 2.0 0.0 X 0 0 0 RON STEINHART MEMBER-AT-LARGE 2.0 0.0 X 0 0 0 JEFFREY BECK BOARD MEMBER 1.0 0.0 X 0 0 0 JANIECE EVANS-PAGE BOARD MEMBER 1.0 0.0 X 0 0 0 EVEY FAGADAU MEMBER-AT LARGE 2.0 0.0 X 0 0 0 SAM COATS BOARD MEMBER 1.0 0.0 X 0 0 0 JASON DOWNIE BOARD MEMBER 1.0 0.0 X 0 0 0 REBECCA FLETCHER BOARD MEMBER 1.0 0.0 X 0 0 0 ELLIOTT GARSEK BOARD MEMBER 1.0 0.0 X 0 0 0 MARSHA GASWIRTH BOARD MEMBER 1.0 0.0 X 0 0 0 MAX GLAUBEN BOARD MEMBER 1.0 0.0 X 0 0 0 KENNY GOLDBERG ASSISTANT TREASURER 2.0 0.0 X X 0 0 0 BRENDAN MINITER BOARD MEMBER 1.0 0.0 X 0 0 0 WILLIE HORNBERGER BOARD MEMBER 1.0 0.0 X 0 0 0 PAUL KESSLER BOARD MEMBER 1.0 0.0 X 0 0 0 RICHARD KRUMHOLZ BOARD MEMBER 1.0 0.0 X 0 0 0 LIZA LEE BOARD MEMBER 1.0 0.0 X 0 0 0 NATE LEVINE BOARD MEMBER 1.0 0.0 X 0 0 0 RANDALL LIEBERMAN BOARD MEMBER 1.0 0.0 X 0 0 0 BRIAN LIDJI BOARD MEMBER 1.0 0.0 X 0 0 0 RICHARD MASSMAN BOARD MEMBER 1.0 0.0 X 0 0 0 ZSUZSANNA OZSVATH BOARD MEMBER 1.0 0.0 X 0 0 0 MORGAN HARE ASSISTANT SECRETARY 2.0 0.0 X X 0 0 0 JACK REPP BOARD MEMBER 1.0 0.0 X 0 0 0 MICHAEL SCHIFF BOARD MEMBER 1.0 0.0 X 0 0 0 ANDREW SCHULTZ BOARD MEMBER 1.0 0.0 X 0 0 0 JEFFREY SIMON BOARD MEMBER 1.0 0.0 X 0 0 0 DAVID SMALL BOARD MEMBER 1.0 0.0 X 0 0 0 THEAR S SUZUKI BOARD MEMBER 1.0 0.0 X 0 0 0 BRYAN MARK RIGG BOARD MEMBER 1.0 0.0 X 0 0 0 DAPHNE SYDNEY BOARD MEMBER 1.0 0.0 X 0 0 0 MICHELE VALDEZ BOARD MEMBER 1.0 0.0 X 0 0 0 LOUIS ZWEIG BOARD MEMBER 1.0 0.0 X 0 0 0 CHARLES TEICHMAN BOARD MEMBER 1.0 0.0 X 0 0 0 JIM TOLBERT BOARD MEMBER 1.0 0.0 X 0 0 0 MARY PAT HIGGINS PRESIDENT, CEO 40.0 0.0 X X 325418 0 44352 KELLY ROSALES CFO 26.5 0.0 X 80280 0 1606 KERRI LAI CAO 40.0 0.0 X 127083 0 3367 SARA ABOSCH SR DIR EDUCATION 40.0 0.0 X 107500 0 9891 640281 0 59216 3 false true false 0 83129 354138 888195 24000 12291356 635357 13640818 ADMISSIONS 439756 439756 OTHER EDUCATIONAL PROGRAM SERVICE FEE 8136 8136 447892 29929 29929 0 0 513265 37570 475695 0 475695 219389 256306 56060 56060 56060 56060 246949 888195 271695 -24746 -24746 0 0 0 65754 38892 26862 17820 9042 0 14652510 465712 228431 317549 0 0 0 0 451655 99364 169125 183166 0 1064843 597337 83925 383581 19402 13415 3786 2201 117616 61738 19741 36137 97707 46453 16347 34907 12549 5100 7449 41217 34889 6328 14376 14376 0 0 6124 6124 119692 50664 2609 66419 160208 139466 20742 131614 32554 44292 54768 36219 21062 4315 10842 0 291631 248372 12316 30943 19973 2075 1699 16199 0 765 652 113 181 181 0 60261 51226 2670 6365 26062 19484 6578 EDUCATION/PROGRAMS & EXHIBIT 309391 306818 2573 EMPLOYMENT EXPENSE 726 418 87 221 OTHER EXPENSE 3500 3500 2985712 1695546 423712 866454 2757585 7212186 0 0 10316007 15109853 155129 124343 0 0 0 0 0 0 8863 16750 38548 66669 10182361 525525 7141911 9656836 0 0 1248870 1520081 0 0 0 0 0 0 21666913 33706718 274068 717125 0 0 0 0 0 0 0 0 0 0 6355 3090 0 0 0 0 280423 720215 X 10701150 18147254 10521714 14372209 163626 467040 21386490 32986503 21666913 33706718 X 11666798 -6248 10374 -70911 X false true X true false X 974163 2512722 9719419 9338337 13640818 36185459 0 0 974163 2512722 9719419 9338337 13640818 36185459 5123485 31061974 22083 23820 25489 59211 290287 420890 53713 52178 266992 313709 225730 912322 0 37518671 2079912 0.82791 0.70652 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X false 1247878 468510 77811 48295 6125 1739779 1272081 50225 -20062 48594 5772 1247878 1026226 254123 39578 43217 4629 1272081 934301 100 137074 41877 3372 1026226 863325 113921 40000 2945 934301 0.72800 0.26800 0.00400 false false 6370038 6370038 344596 255920 88676 3467727 269605 3198122 9656836 0 0 X 14825141 -6248 225044 -46165 172631 14652510 14652510 3225128 214670 24746 239416 2985712 2985712 OTHER RECONCILIATION OF REVENUE PER AUDIT WITH PER RETURN FORM 990, SCHEDULE D, PART XI, LINE 2D FUNDRAISING EVENTS EXPENSE: $ 24,746 ESTIMATED TAX PAID FOR UBI: ($ 70,911) TOTAL: ($ 46,165) OTHER RECONCILIATION OF EXPENSE PER AUDIT WITH PER RETURN FORM 990, SCHEDULE D, PART XII, LINE 2D FUNDRAISING EVENTS EXPENSE: $24,746 FIN 48 (ASC 740) FORM 990, SCHEDULE D, PART X, LINE 2 THE MUSEUM IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE"), EXCEPT TO THE EXTENT IT HAS UNRELATED BUSINESS INCOME. IN ADDITION, THE MUSEUM HAS BEEN CLASSIFIED AS A PUBLIC CHARITY UNDER THE CODE. SHOULD THE MUSEUM ENGAGE IN ACTIVITIES UNRELATED TO THE PURPOSE FOR WHICH IT WAS CREATED, TAXABLE INCOME SHOULD RESULT. THE MUSEUM GENERATED A RECEIVABLE FOR OVERPAYMENT OF UNRELATED BUSINESS INCOME TAX OF $7,659 RECORDED IN OTHER RECEIVABLES AS DECEMBER 31, 2016 AND AN UNRELATED BUSINESS INCOME TAX LIABILITY OF $1,063 RECORDED IN ACCOUNTS PAYABLE AND ACCRUED EXPENSES AS OF DECEMBER 31, 2015 RELATED TO PARKING LOT REVENUE. THE MUSEUM BELIEVES IT HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS. GAAP REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE MUSEUM'S TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE LIKELY THAN NOT THRESHOLD WOULD BE RECORDED AS A TAX BENEFIT OR EXPENSE IN THE CURRENT YEAR. RECONCILIATION IS NOT PROVIDED HEREIN, AS THE BEGINNING AND ENDING AMOUNTS OF UNRECOGNIZED BENEFITS ARE ZERO, WITH NO INTERIM ADDITIONS, REDUCTIONS, OR SETTLEMENTS. THE MUSEUM IS RELYING ON ITS TAX-EXEMPT STATUS AND ITS ADHERENCE TO ALL APPLICABLE LAWS AND REGULATIONS TO PRESERVE THAT STATUS. HOWEVER, THE CONCLUSIONS REGARDING THE UNCERTAINTY IN INCOME TAXES WILL BE SUBJECT TO REVIEW AND MAY BE ADJUSTED AT A LATER DATE BASED ON FACTORS INCLUDING, BUT NOT LIMITED TO, ONGOING ANALYSIS OF TAX LAWS, REGULATIONS AND INTERPRETATIONS THEREOF. THE MUSEUM RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNCERTAIN TAX POSITIONS AS ADMINISTRATIVE EXPENSES. THE MUSEUM'S INFORMATIONAL RETURNS ARE GENERALLY SUBJECT TO EXAMINATION FOR THREE YEARS AFTER THR LATER OF THE DUE DATE OR DATE OF FILING. AS A RESULT, THE MUSEUM IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS PRIOR TO FISCAL YEAR 2013. COLLETIONS OF ART, HISTORICAL TREASURES, OR OTHER SIMILAR ASSETS FORM 990, SCHEDULE D, PART III, LINE 1A & 4 THE MUSEUM HAS A COLLECTION OF HISTORICAL ARTIFACTS THAT IT PROTECTS AND PRESERVES. THE COLLECTION PROVIDES A FOUNDATION FOR EXHIBITIONS, RESEARCH, AND EDUCATIONAL PUBLIC PROGRAMMING DEDICATED TO TEACHING THE HISTORY OF THE HOLOCAUST AND ADVANCING HUMAN RIGHTS TO COMBAT PREJUDICE, HATRED, AND INTOLERANCE. THE MUSEUM HAS AN ARCHIVIST TO ENSURE THE COLLECTION IS PROTECTED AND PRESERVED AND A DETAILED COLLECTIONS MANAGEMENT POLICY WHICH GOVERNS THE STEWARDSHIP OF THESE COLLECTIONS. THE MUSEUM ACCOUNTS FOR HISTORICAL ARTIFACTS AS COLLECTION ITEMS IF THEY MEET THE DEFINITION OF COLLECTION ACCORDING TO THE CRITERIA FOR RECOGNITION UNDER FINANCIAL ACCOUNTING STANDARD BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC")958-360-25-3, NOT-FOR-PROFIT ENTITIES - PROPERTY, PLANT AND EQUIPMENT. THE CRITERIA STATE THAT TO BE A COLLECTION THE ASSETS ARE (A)HELD FOR PUBLIC EXHIBITION, (B)PROTECTED AND PRESERVED, AND (C)ARE SUBJECT TO AN ORGANIZATIONAL POLICY THAT REQUIRES THE PROCEEDS FROM THE SALE OF HISTORICAL ARTIFACTS TO BE USED TO ACQUIRE OTHER ITEMS FOR COLLECTIONS ABSENT ANY DONOR IMPOSED RESTRICTIONS. EACH OF THE ITEMS IS CATALOuGED, PRESERVED, AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. THE MUSEUM HAS A POLICY OF NOT CAPITALIZING THE COLLECTION OF HISTORIC ARTIFACTS IN ITS FINANCIAL STATEMENTS. ACCORDINGLY, NO COLLECTION ITEMS ARE RECOGNIZED AS ASSETS, WHETHER THEY ARE PURCHASED OR RECEIVED AS A DONATION. PURCHASES OF COLLECTION ITEMS REDUCE UNRESTRICTED NET ASSETS IN THE PERIOD WHEN PURCHASED. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASS. THERE WERE 31 AND 29 ADDITIONS OF INDIVIDUAL OBJECTS TO THE COLLECTION DURING THE YEARS ENDED DECEMBER 31, 2016 AND 2015, RESPECTIVELY, THROUGH GIFTS,TRANSFERS OR PURCHASES. THE MUSEUM DID NOT PURCHASE OR EXPENSE INDIVIDUAL OBJECTS DURING THE YEARS ENDED DECEMBER 31, 2016 AND 2015. THERE WERE NO DEACCESSIONS DURING THE YEAR ENDED DECEMBER 31, 2016 AND 2015. AS OF DECEMBER 31, 2016 AND 2015, THE MUSEUM HAS APPROXIMATELY $212,000 AND $197,000, RESPECTIVELY, OF DONATED ARTIFACTS THAT HAVE NOT BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. COLLECTION DESCRIPTION FORM 990, SCHEDULE D, PART III, LINE 4 DHM/CET collectS artifacts that reflect the experiences of Holocaust survivors, refugees, hidden children and liberators of N Texas. The artifacts cover pre-war life, the war and the holocaust, and post-war emigration and recovery. INTENDED USE OF ENDOWMENT FUNDS FORM 990, SCHEDULE D, PART V, LINE 4 THE DONOR-RESTRICTED ENDOWMENTS WERE ESTABLISHED TO GENERATE INCOME FOR SCHOLARSHIPS, STAFF DEVELOPMENT, AND THE MUSEUM EXPERIENCE PROGRAM. THE BOARD DESIGNATED ENDOWMENT WAS ESTABLISHED TO GENERATE INCOME FOR GENERAL OPERATIONS. HOPE OF HUMANIT 970270 783104 187166 10950 121951 49216 17635 CABARET 153410 93627 59783 10000 19214 28040 10409 1 11464 11464 4280 1135144 888195 246949 20950 141165 77256 32324 271695 -24746 X X X X X X false true false false false false false false false MARY PAT HIGGINS PRESIDENT, CEO 321989 0 0 0 3429 0 36520 0 7832 0 369770 0 0 0 FORM 990, PART I, LINE 4B OFFICER LISTED ON PART VII PATICIPATING IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN MARY PAT HIGGINS $30,000 STEVE WALDMAN CHAIRMAN OF DHM BOARD 12144 INSURANCE BROKER FEE false TRANSACTIONS WITH INTERESTED PERSON FORM 990, SCHEDULE L, PART IV, LINE 1 STEVE WALDMAN IS THE CEO OF WALDMAN BROTHERS. $12,144 INSURANCE BROKER FEE WAS PAID TO WALDMAN BROTHERS, NOT TO STEVE WALDMAN DIRECTLY. X 0 N/A X 11790 FMV X 200 FMV X 7 623367 FMV false false false CONTRIBUTION OF ART FORM 990, SCHEDULE M, PART I, LINE 33 DALLAS HOLOCAUST MUSEUM RECEIVED CONTRIBUTIONS OF ART DURING THE YEAR. HOWEVER, AS ALLOWED UNDER SFAS 116 (ASC 958-360-25), THE MUSEUM DID NOT CAPITALIZE ITS COLLECTIONS AND REPORTED ZERO ON FORM 990, PART VIII, STATEMENT OF REVENUE, LINE 1G FOR THE CONTRIBUTIONS. AS SUCH, THE AMOUNT OF CONTRIBUTIONS OF ART REPORTED ON SCHEDULE M, PART I, LINE 2, COLUMN C EQUALS ZERO. SIGNIFICANT CHANGES TO THE GOVERNING DOCUMENTS FORM 990, PART VI, LINE 4 THE BOARD GOVERNANCE COMMITTEES GOAL IN REVISING THE BYLAWS WERE TO HELP THE BOARD AND COMMITTEES OPERATE MORE EFFICIENTLY AND TO UPDATE CERTAIN SECTIONS TO REFLECT CURRENT PRACTICE. FOLLOWING IS AN EXPLANATION OF THE RATIONALE FOR THE CHANGES PROPOSED IN THE BYLAWS, BY SECTION: SECTION 1.02 UPDATES THE MISSION STATEMENT SECTION 2.02 NUMBER AND QUALIFICATIONS REDUCES THE NUMBER OF DIRECTOR FROM 56 TO 50, WHICH WILL NOT INCLUDE LIFETIME DIRECTORS SECTION 2.02 TENURE AND ELECTION CHANGES THE TERM FROM THREE TWO-YEAR TERMS TO TWO THREE-YEAR TERMS, TO PROVIDE MORE STABILITY. THE CHANGE AT THE BOTTOM ALLOWS OFFICERS TO STAY ON THE BOARD PAST THEIR TOTAL SIX YEAR TERM. SECTION 2.02 VACANCIES EXTENDS THE OPTION TO FILL A VACANCY OF AN OPEN POSITION DURING THE YEAR. SECTION 2.05 MAKES LIFETIME DIRECTORS A SEPARATE CATEGORY OF DIRECTOR. SECTION 2.10 THE VOTE OF LIFETIME DIRECTORS ATTENDING A MEETING IS COUNTED, BUT THEIR ATTENDANCE DOES NOT COUNT TOWARD THE ESTABLISHING A QUORUM. THUS, IF A LIFETIME DIRECTOR DOES NOT ATTEND THE MEETING, ESTABLISHING A QUORUM IS NOT IMPACTED. SECTION 2.17 SEE EXPLANATION FOR 2.10 ABOVE. WE WANT TO ENCOURAGE LIFETIME DIRECTORS TO ATTEND MEETINGS AND BE ENGAGED, BUT WE DO NOT WANT THEIR ABSENCE TO AFFECT OUR ABILITY TO CONDUCT BUSINESS. SECTION 3.01 TO MAKE THE EXECUTIVE COMMITTEE MORE EFFICIENT AND STREAMLINED, WE WILL ONLY HAVE THE ABILITY TO HAVE ONE ASSISTANT TREASURER AND ONE ASSISTANT SECRETARY. HISTORICALLY, WE HAVE HAD AS MANY AS 3 OR 4 ASSISTANTS FOR BOTH POSITIONS. WE ARE ALSO ADDING A CHAIR- ELECT POSITION. THE GOAL IS TO NAME THE CHAIR-ELECT ONE YEAR BEFORE HE/SHE WILL BECOME THE CHAIR. IN A YEAR IN WHICH WE DO NOT HAVE A CHAIR-ELECT, WE WILL HAVE A VICE-CHAIRPERSON, WHO CAN ACT ON THE CHAIRPERSONS BEHALF, IF NECESSARY. SECTION 3.02 WE ARE GIVING THE BOARD THE OPTION OF EXTENDING AN OFFICERS TERM PAST 4 YEARS, IF NEEDED, BUT THAT WOULD BE THE EXCEPTION AND NOT THE NORM. SECTION 3.06 SEE EXPLANATION IN 3.01 ABOVE SECTION 3.07 SEE EXPLANATION IN 3.01 ABOVE SECTION 3.08 WE ADDED THE REQUIREMENT OF DUAL APPROVAL FOR DISBURSEMENTS TO REFLECT THE EXISTING INTERNAL CONTROL. SECTION 3.09 AGAIN, TO MAKE THE EXECUTIVE COMMITTEE MORE EFFICIENT, WE HAVE REMOVED THE VICE PRESIDENT POSITION. SECTION 3.10 THE DESCRIPTION OF THE TREASURERS ROLE WAS OUTDATED AND INACCURATE. SECTION 5.02 THIS GIVES US THE OPTION TO ADDING EX-OFFICIO MEMBERS TO SERVE ON COMMITTEES. SECTION 5.03, AND GLOBALLY WE CHANGED THE NAME OF THE BOARD GOVERNANCE COMMITTEE TO THE BOARD GOVERNANCE AND NOMINATING COMMITTEE. SECTION 5.07 AGAIN TO STREAMLINE THE EXECUTIVE COMMITTEE, WE HAVE REDUCED THE NUMBER OF POSSIBLE OFFICER POSITIONS. WE ARE ALSO ADDING THE CHAIRS OF THE STANDING COMMITTEES TO THE EXECUTIVE COMMITTEE. IN ADDITION, BASED ON THE GROWTH OF THE OPERATING BUDGET, WE FELT THAT THE VARIANCE APPROVAL POLICY SHOULD BE CHANGED. SECTION 5.08 WE CLARIFIED THE COMPOSITION OF THE BOARD GOVERNANCE AND NOMINATING COMMITTEE AND ITS RESPONSIBILITIES. SECTION 5.09 WE UPDATED THE RESPONSIBILITIES OF THE FINANCE, ADMINISTRATION, AND AUDIT COMMITTEE TO REFLECT CURRENT PROCEDURES. REVIEW PROCESS FORM 990, PART VI, LINE 11B AFTER COMPLETION OF THE ANNUAL AUDIT BY INDEPENDENT CPAS THE FORM 990 WAS PREPARED BY AN OUTSIDE CPA. THE COMPLETED FORM WAS REVIEWED BY THE ORGANIZATION'S CFO, AND THE PRESIDENT/CEO, AND THEN CIRCULATED FOR REVIEW BY THE FINANCE COMMITTEE AND FULL BOARD OF DIRECTORS BEFORE FILING THIS FORM 990. MONITORING AND ENFORCING COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY FORM 990, PART VI, LINE 12C THE ORGANIZATION FOLLOWS SECTION 7.05 "CONFLICTS OF INTEREST AND CONTRACTS OR AGREEMENTS INVOLVING DIRECTORS OR OFFICERS" OF THE BYLAWS OF DALLAS HOLOCAUST MUSEUM TO REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH THE WRITTEN CONFLICT OF INTEREST POLICY. COMPENSATION DETERMINATION PROCESS FORM 990, PART VI, LINE 15A THE EXECUTIVE COMMITTEE ACTS ON THE RECOMMENDATION OF THE CHAIRMAN OF THE BOARD AND THE COMPENSATION COMMITTEE. THE PRESIDENT/CEO APPROVES COMPENSATION FOR ALL OTHER STAFF. AVAILABILITY OF GOVERNING DOC,CONFLICT OF INT POLICY & OTHER DOC FORM 990, PART VI, LINE 19 Governing Documents and Conflict of Interest Policy are made available upon request. Audited Financial Statements are made available on the DHM/CET website. OTHER CHANGES IN NET ASSETS OR FUND BALANCES FORM 990, PART XI, LINE 9 TAX EXPENSE RELATED TO UBI ($70,911)