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        <MethodOfValuation>F</MethodOfValuation>
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      <OtherLiabilities>
        <Description>Actuarial liability to gift annuitants during lifetime</Description>
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        <ReturnReference>Schedule D, Part V, Line 4</ReturnReference>
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        <TypeOfActivitiesConducted>Program Services</TypeOfActivitiesConducted>
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        <PurposeOfGrant>Provide operational support for Yad Sarah and its affiliates in Israel</PurposeOfGrant>
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    <IRS990ScheduleM documentId="R000006" softwareId="12000197" softwareVersion="v1.00">
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        <NumberOfContributions>398</NumberOfContributions>
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        <MethodOfDeterminingRevenues>fmv</MethodOfDeterminingRevenues>
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      <ReviewProcessUnusualNCGifts>1</ReviewProcessUnusualNCGifts>
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        <ReturnReference>Schedule M, Part I, Line 32b</ReturnReference>
        <Explanation>Friends of Yad Sarah paid $7,300 to store and collectively ship donated medical equipment to Yad Sarah in Israel via a cargo container.</Explanation>
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      <GeneralExplanation>
        <Identifier>F990_P06_S0B_L11b</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 11b</ReturnReference>
        <Explanation>The form990 is circulated to board members in draft form for review. Board members are given a time table to review the document and ask questions. All inquires are responded to by management. If there is a change in the presentation, it is noted and recirculated to the board and a new deadline established if necessary. The form990 is filed after the board deadline response period passes.</Explanation>
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      <GeneralExplanation>
        <Identifier>F990_P06_S0B_L12c</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 12c</ReturnReference>
        <Explanation>The board is asked annually to disclose circumstances in a signed document.</Explanation>
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      <GeneralExplanation>
        <Identifier>F990_P06_S0B_L15</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 15</ReturnReference>
        <Explanation>Officers of Yad Sarah set the salary of the executive director based on market conditions. They review salary guides published for the non-profit community and compare organization results to benchmarks set.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P06_S0C_L18</Identifier>
        <ReturnReference>Form 990, Part VI, Section C, Line 18</ReturnReference>
        <Explanation>There is an opportunity for people to contact the organization and request governing documents.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P06_S0C_L19</Identifier>
        <ReturnReference>Form 990, Part VI, Section C, Line 19</ReturnReference>
        <Explanation>The Friends of Yad Sarah website has an email address to field questions and requests.</Explanation>
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  </ReturnData>
</Return>