2013-04-25T09:50:50-05:00 2012-06-30 476097913 SEIM JOHNSON LLP 18081 BURT STREET SUITE 200 OMAHA NE 680224722 990 2011-07-01 201123519 JEWISH FEDERATION OF OMAHA FOUNDATION JEWI 4023346440 333 SOUTH 132ND STREET OMAHA NE 68154 HOWARD N EPSTEIN 4023346440 2013-04-23 1 BARBARA J FAJEN P00400874 4023302660 2011 2016-02-25 16:41:14Z HOWARD N EPSTEIN 333 SOUTH 132ND STREET OMAHA NE 68154 10171398 0 X N/A X 2004 NE TO CONDUCT AND SUPPORT ACTIVITIES FOR THE BENEFIT OF THE JEWISH FEDERATION OF OMAHA. 17 17 0 17 0 0 6639229 5475227 20833 21405 2319616 1783693 0 0 8979678 7280325 6043916 4390237 0 0 0 0 0 0 0 312078 505132 6355994 4895369 2623684 2384956 65740199 64908745 8454460 6210042 57285739 58698703 TO CONDUCT AND SUPPORT ACTIVITIES FOR THE BENEFIT OF THE JEWISH FEDERATION OF OMAHA. 0 0 4390237 4390237 21405 JEWISH FEDERATION OF OMAHA FOUNDATION'S PURPOSE IS TO CONDUCT AND SUPPORT ACTIVITIES FOR THE BENEFIT OF THE JEWISH FEDERATION OF OMAHA, INC. AND OTHER ORGANIZATIONS OPERATED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, RELIGIOUS, OR SCIENTIFIC PURPOSES WHICH ARE DESCRIBED IN IRC SECTIONS 501(C)3 AND WHICH ARE AFFILIATED WITH, OR RECEIVE SUPPORT FROM, THE JEWISH FEDERATION OF OMAHA, INC. OR ARE RECOMMENDED TO THE FOUNDATION BY DONORS TO JEWISH FEDERATION OF OMAHA, INC OR FOUNDATION. 4390237 1 1 0 0 0 1 0 0 1 1 0 0 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 1 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 17 17 1 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X JORDANA GLAZER 4023346597 333 SOUTH 132ND STREET OMAHA NE 68154 JAY NODDLE 2.00 X X 0 0 0 ANDREW ROBINSON 2.00 X X 0 0 0 DONALD GOLDSTEIN 2.00 X X 0 0 0 STEVEN BLOCH 2.00 X 0 0 0 PAUL EPSTEIN 1.00 X 0 0 0 MICHAEL M ERMAN 1.00 X 0 0 0 TED FRIEDLAND 1.00 X 0 0 0 JOSEPH KIRSHENBAUM 1.00 X 0 0 0 ALLAN MUROW 1.00 X 0 0 0 MURRAY H NEWMAN 1.00 X 0 0 0 CARL RIEKES 1.00 X 0 0 0 LARRY ROFFMAN 1.00 X 0 0 0 HARLEY D SCHRAGER 1.00 X 0 0 0 TED M SELDIN 1.00 X 0 0 0 FREDERICK SIMON 1.00 X 0 0 0 SUZANNE RICHARDS SINGER 1.00 X 0 0 0 NORMAN VEITZER 1.00 X 0 0 0 JODY MALASHOCK 1.00 X 0 0 0 MARTIN C RICKS 40.00 X 0 125171 16049 0 125171 16049 0 0 0 0 0 1695876 3779351 767590 5475227 FUND MANAGEMENT FEES 525920 21405 21405 21405 520008 520008 4154758 2891073 1263685 1263685 1263685 7280325 21405 0 1783693 4183307 4183307 206930 206930 13128 13128 436487 436487 44615 44615 PROGRAM OPERATING COST 10902 10902 4895369 4390237 505132 0 1037507 464 1330740 1578881 55774397 56003157 1882733 1925739 5700000 5400000 14822 504 65740199 64908745 7936341 6017810 518119 192232 8454460 6210042 X 39248079 40347742 4352820 3856146 13684840 14494815 57285739 58698703 65740199 64908745 X 2384956 -971992 X X 0 1 1 X 0 X X X 0 0 0 JEWISH FED OF OMAHA INC 470384659 7 1 1 1 2053872 1 2053872 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 141 3400685 2857793 15131367 1 1 0 1 16455304 813178 257699 608546 4430 16913205 14669102 438736 1941330 591243 2621 16455304 13677918 501900 1096120 601278 5558 14669102 17114653 561853 -3171461 800881 26246 13677918 0.00000 0.75000 0.25000 0 0 0 LOAN TO JEWISH FEDERATION OF OMAHA, INC. 5400000 F 5400000 DUE TO JEWISH FEDERATION OF OMAHA 130706 CHARITABLE REMAINDER TRUST LIABILITIES 61526 192232 PART IV, LINE 2B: THE FOUNDATION HOLDS ASSETS IN TRUST FOR VARIOUS ORGANIZATIONS IN A FIDUCIARY CAPACITY. THE FOUNDATION MANAGES THE ASSETS AND CAN ONLY MAKE DISTRIBUTIONS AT THE REQUEST OF THE OWNERS. THE ASSETS ARE INCLUDED IN INVESTMENTS AND LIABILITIES IN CUSTODIAL FUNDS ON THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: ENDOWMENT FUNDS HELD BY THE JEWISH FEDERATION OF OMAHA FOUNDATION ARE USED TO SUPPORT PROGRAMS MANAGED BY THE JEWISH FEDERATION OF OMAHA INCLUDING SCHOLARSHIPS, EDUCATION ACTIVITIES, AND OTHER PROGRAM EXPENSES. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE FEDERATION IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE CODE AND HAS RECEIVED A DETERMINATION LETTER THAT IT IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE INTERNAL REVENUE SERVICE HAS ESTABLISHED STANDARDS TO BE MET TO MAINTAIN THE FEDERATION'S TAX EXEMPT STATUS. IN GENERAL, SUCH STANDARDS REQUIRE THE FEDERATION TO MEET A COMMUNITY BENEFITS STANDARD AND COMPLY WITH VARIOUS LAWS AND REGULATIONS. THE FEDERATION ACCOUNTS FOR UNCERTAINTIES IN ACCOUNTING FOR INCOME TAX ASSETS AND LIABILITIES USING GUIDANCE INCLUDED IN FASB ASC 740, INCOME TAXES. THE FEDERATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. AT JUNE 30, 2012 AND 2011, THE FEDERATION HAD NO UNCERTAIN TAX POSITIONS ACCRUED. THE FEDERATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE FEDERATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2008. 1 ACCION INTERNATIONAL 56 ROLAND STREET STE 300 BOSTON MA 02129 132535763 501(C) (3) 11000 GENERAL SUPPORT ADL PLAINS STATES ENDOWMENT FUND 605 3RD AVE NEW YORK NY 10158 131818723 501(C) (3) 7500 GENERAL SUPPORT ADMISSION POSSIBLE 900 S 74TH PLAZA STE 403 OMAHA NE 68114 411968798 501(C) (3) 12450 GENERAL SUPPORT ANTI-DEFAMATION LEAGUE 605 THIRD AVENUE NEW YORK NY 10158 131818723 501(C) (3) 36775 GENERAL SUPPORT BEMIS CENTER FOR CONTEMPORARY ARTS 724 S 12TH STREET OMAHA NE 68102 470653927 501(C) (3) 16000 GENERAL SUPPORT BETH EL SYNAGOGUE 14506 CALIFORNIA STREET OMAHA NE 68154 470388140 501(C) (3) 60441 GENERAL SUPPORT BETH ISRAEL SYNAGOGUE 12604 PACIFIC STREET OMAHA NE 68154 470388010 501(C) (3) 20775 GENERAL SUPPORT BIG BROTHERS BIG SISTERS 4902 HAMILTON STREET OMAHA NE 68135 470466144 501(C) (3) 17950 GENERAL SUPPORT BNAI ISRAEL SYNAGOGUE 618 MYNSTER STREET COUNCIL BLUFFS IA 51503 421249804 501(C) (3) 5000 GENERAL SUPPORT BOSTON COLLEGE TRUSTEES 140 COMMONWEALTH AVENUE CHESTNUT HILL MA 02467 042103545 501(C) (3) 10000 GENERAL SUPPORT BRIGIT SAINT BRIGIT THEATRE CO 614 S 11TH STREET OMAHA NE 68102 470772596 501(C) (3) 20000 GENERAL SUPPORT CENTRAL HIGH SCHOOL FOUNDATION 1823 HARNEY ST STE 203 OMAHA NE 68102 911771983 501(C) (3) 13500 GENERAL SUPPORT CHABAD LUBAVITCH OF NEBRASKA 1866 S 120TH STREET OMAHA NE 68144 363552582 501(C) (3) 18535 GENERAL SUPPORT CONGREGATION BETH JEHUDAH 3100 N 52 STREET MILWAUKEE WI 53216 390855384 501(C) (3) 7600 GENERAL SUPPORT CREIGHTON UNIVERSITY 2500 CALIFORNIA PLAZA OMAHA NE 68178 470376583 501(C) (3) 50750 GENERAL SUPPORT DIRECT MARKETING EDUCATIONAL FOUNDATION 1120 AVENUE OF THE AMERICAS 14TH FLOOR NEW YORK NY 10036 136222757 501(C) (3) 6000 GENERAL SUPPORT FILM STREAMS PO BOX 8485 OMAHA NE 68108 202549448 501(C) (3) 5950 GENERAL SUPPORT FIRST RESPONDERS CRITICAL SUPPORT FOUNDATION 14916 MIAMI STREET OMAHA NE 68116 263499345 501(C) (3) 12000 GENERAL SUPPORT FRIEDEL JEWISH ACADEMY 335 S 132ND STREET OMAHA NE 68154 051998366 501(C) (3) 196204 GENERAL SUPPORT FRIENDS OF MEVAKSHEI DERECH INC 723 RHOADS DRIVE SPRINGFIELD PA 19064 133366849 501(C) (3) 5000 GENERAL SUPPORT HEBREW COLLEGE 160 HERRICK ROAD NEWTON CENTRE MA 02459 042104300 501(C) (3) 15000 GENERAL SUPPORT HOSPICE OF SOUTHWEST IOWA 427 EAST KANESVILLE COUNCIL BLUFFS IA 51503 470733773 501(C) (3) 10000 GENERAL SUPPORT JEWISH FEDERATION OF OMAHA 333 S 132ND STREET OMAHA NE 68154 470384569 501(C) (3) 2053872 GENERAL SUPPORT JOSLYN ART MUSEUM 2200 DODGE STREET OMAHA NE 68102 470384577 501(C) (3) 5000 GENERAL SUPPORT METROPOLITAN COMMUNITY COLLEGE FOUNDATION PO BOX 3777 OMAHA NE 68103 470596504 501(C) (3) 39500 GENERAL SUPPORT MOSDOS TORAS CHESED INC 1343 E 9TH STREET BROOKLYN NY 11230 205418174 501(C) (3) 6000 GENERAL SUPPORT NATIONAL ENDOWMENT FOR THE ARTS 1100 PENNSYLVANIA AVENUE NW WASHINGTON DC 20506 521098587 501(C) (3) 5000 GENERAL SUPPORT NATURE CONSERVANCY INC 1007 LEAVENWORTH STREET OMAHA NE 68102 530242652 501(C) (3) 5100 GENERAL SUPPORT NEBRASKA COALITION FOR LIFE SAVING CURES 900 S 74TH PLAZA STE 301 OMAHA NE 68114 470837287 501(C) (3) 32400 GENERAL SUPPORT NEBRASKA CULTURAL ENDOWMENT 1004 FARNAM STREET OMAHA NE 68102 470813703 501(C) (3) 11000 GENERAL SUPPORT NEBRASKA JEWISH HISTORICAL SOCIETY 333 S 132ND STREET OMAHA NE 68154 431271156 501(C) (3) 10873 GENERAL SUPPORT NEBRASKA SHAKESPEARE FESTIVAL INC 2500 CALIFORNIA PLAZA OMAHA NE 68178 470699092 501(C) (3) 50000 GENERAL SUPPORT OMAHA COMMUNITY FOUNDATION 302 S 36TH STREET SUITE 100 OMAHA NE 68131 470645958 501(C) (3) 5000 GENERAL SUPPORT OMAHA CONSERVATOTY OF MUSIC 3504 S 108TH STREET OMAHA NE 68144 470834657 501(C) (3) 7750 GENERAL SUPPORT OMAHA PERFORMING ARTS SOCIETY 1200 DOUGLAS STREET OMAHA NE 68102 470832480 501(C) (3) 6150 GENERAL SUPPORT OMAHA PUBLIC LIBRARY FOUNDATION 215 S 15TH STREET OMAHA NE 68102 363411575 501(C) (3) 11600 GENERAL SUPPORT OMAHA SYMPHONY ASSOCIATION 1605 HOWARD STREET OMAHA NE 68102 476039304 501(C) (3) 63940 GENERAL SUPPORT OPERA OMAHA 1625 FARNAM STREET OMAHA NE 68102 476032795 501(C) (3) 31525 GENERAL SUPPORT ORANGE COUNTY PERFORMING ARTS CENTER 600 TOWN CENTER DRIVE COSTA MESA CA 92626 237287150 501(C) (3) 12000 GENERAL SUPPORT PLANNED PARENTHOOD OF THE HEARTLAND 3105 N 93RD STREET OMAHA NE 68134 470391517 501(C) (3) 12000 GENERAL SUPPORT PROJECT HARMONY 11949 Q STREET OMAHA NE 68137 470789054 501(C) (3) 26636 GENERAL SUPPORT SALVATION ARMY WORLD SERVICE OFFICE PO BOX 1428 ALEXANDRIA VA 22313 132923701 501(C) (3) 36033 GENERAL SUPPORT SANTA FE CHAMBER MUSIC FESTIVAL PO BOX 2227 SANTA FE NM 85704 850224461 501(C) (3) 10000 GENERAL SUPPORT SANTA FE OPERA PO BOX 2408 SANTA FE NM 85704 850131810 501(C) (3) 30000 GENERAL SUPPORT SCORE FOUNDATION 200 W SANTA ANA BLVD 700 SANTA ANA CA 92701 521962712 501(C) (3) 12000 GENERAL SUPPORT SEGERSTROM CENTER FOR THE ARTS 600 TOWN CENTER DRIVE COSTA MESA CA 92626 237287150 501(C) (3) 25000 GENERAL SUPPORT STATE UNIVERSITY OF IOWA FOUNDATION 1 WEST PARK ROAD IOWA CITY IA 52244 420796760 501(C) (3) 34500 GENERAL SUPPORT STREET KIDS INTERNATIONAL PO BOX 6473 LINCOLN NE 68506 470804591 501(C) (3) 5000 GENERAL SUPPORT SUMMIT EDUCATIONAL FOUNDATION INC PO BOX 268 SUMMIT NJ 07902 222871770 501(C) (3) 13750 GENERAL SUPPORT SUSTAINABLE SCHOOLS INTERNATIONAL 236 WALNUT STREET FORT COLLINS CO 80524 680572605 501(C) (3) 10000 GENERAL SUPPORT SYNAGOGUE 3000 1075 BROAD RIPPLE AVENUE 216 INDIANAPOLIS IN 46220 203131296 501(C) (3) 5000 GENERAL SUPPORT TEMPLE ISRAEL 7023 CASS STREET OMAHA NE 68132 470376590 501(C) (3) 359723 GENERAL SUPPORT THE NEBRASKA FOOD BANK NETWORK INC 6824 J STREET OMAHA NE 68117 470637701 501(C) (3) 13550 GENERAL SUPPORT THE PARTNERSHIP FOR OUR KIDS 1004 FARNAM STREET STE 200 OMAHA NE 68102 300206686 501(C) (3) 13500 GENERAL SUPPORT TRUSTEES OF THE UNIV OF PENN 3701 LOCUST WALK PHILADELPHIA PA 19104 231352685 501(C) (3) 71400 GENERAL SUPPORT UNITED WAY OF THE MIDLANDS 1805 HARNEY STREET OMAHA NE 68102 470376605 501(C) (3) 62900 GENERAL SUPPORT UNIVERISTY OF NEBRASKA AT KEARNEY 905 W 25TH STREET KEARNEY NE 68849 470049123 6000 GENERAL SUPPORT UNIVERSITY OF NEBRASKA FOUNDATION 2285 S 67TH STREET 200 OMAHA NE 68106 470379839 501(C) (3) 243600 GENERAL SUPPORT YESHIVA OF SPRING VALLEY 121 COLLEGE ROAD SUFFERN NY 10901 131865288 501(C) (3) 9030 GENERAL SUPPORT YESHIVA UNIVERSITY HIGH SCHOOLS 2540 AMSTERDAM AVENUE NEW YORK NY 10033 200247649 501(C) (3) 6564 GENERAL SUPPORT 60 0 SCHOLARSHIPS 184 206930 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: GRANTS TO ORGANIZATIONS: GRANTEE IS REQUIRED TO REPORT ANNUALLY ON THE USE OF FUNDS AND CONSISTENCY WITH ORIGINAL PURPOSE WHEN GRANT WAS APPROVED. GRANTS ARE DISBURSED AFTER PROGRAMS AND SERVICES ARE PROVIDED, AND RECEIPTS FOR THE COSTS ARE SUBMITTED TO THE FOUNDATION. GRANTS TO INDIVIDUALS: SCHOLARSHIP RECIPIENTS ARE ISSUED CHECKS PAYABLE TO COLLEGE/SCHOOL TO PAY TUITION, AND ARE REQUIRED TO SUBMIT TRANSCRIPTS FOR COURSEWORK. FINANCIAL ASSISTANCE FOR INDIVIDUALS IS PAID DIRECTLY TO WHERE ASSISTANCE IS NEEDED (UTILITIES, RENT, GROCERY STORE) AND FURTHER MONITORING OF THE EXPENDITURE IS NOT NEEDED. X 15 767590 AVERAGE HIGH/LOW BALANCE 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 THERE ARE THREE BUSINESS RELATIONSHIPS AMONG THE BOARD MEMBERS: JAY NODDLE, PRESIDENT OF THE BOARD, AND JOSEPH KIRSHENBAUM, A BOARD MEMBER, ARE CO-OWNERS OF A FOR-PROFIT BUSINESS. JAY NODDLE, PRESIDENT OF THE BOARD, AND ALLAN MUROW, A BOARD MEMBER, ARE PARTNERS IN A FOR-PROFIT BUSINESS. TED FRIEDLAND AND PAUL EPSTEIN, BOARD MEMBERS, HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 7A THE JEWISH FEDERATION OF OMAHA, A RELATED ORGANIZATION, HAS THE ABILITY TO APPOINT AND APPROVE ALL BOARD MEMBERS OF THE JEWISH FEDERATION OF OMAHA FOUNDATION. FORM 990, PART VI, SECTION A, LINE 8B THERE IS NOT A COMMITTEE WITH THE ABILITY TO ACT ON BEHALF OF THE GOVERNING BODY. AS SUCH, THERE ARE NO COMMITTEE MEETINGS OR CONTEMPORANEOUS DOCUMENTATION OF SUCH MEETINGS. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PREPARED BY AN ACCOUNTING FIRM WITH THE ASSISTANCE OF THE DIRECTOR OF FINANCE AND OPERATIONS. WHEN THE 990 HAS BEEN PREPARED, IT IS THEN REVIEWED BY THE DIRECTOR OF FINANCE AND OPERATIONS. COPIES OF THE RETURN ARE MADE AVAILABLE TO THE EXECUTIVE DIRECTOR AFTER THE DIRECTOR OF FINANCE AND OPERATIONS HAS REVIEWED THE RETURN. THE RETURN IS APPROVED BY THE EXECUTIVE DIRECTOR AND PROVIDED TO ALL BOARD MEMBERS PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C PERSONS COVERED BY THIS POLICY WILL ANNUALLY DISCLOSE OR UPDATE TO THE PRESIDENT OF THE BOARD OF DIRECTORS ON A FORM PROVIDED BY THE ORGANIZATION THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST, SUCH AS A LIST OF FAMILY MEMBERS, SUBSTANTIAL BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESSES AND OTHER ORGANIZATIONS OR THOSE OF FAMILY MEMBERS. FOR EACH INTEREST DISCLOSED TO THE PRESIDENT OF THE BOARD OF DIRECTORS, THE PRESIDENT WILL DETERMINE WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE BOARD OF DIRECTORS AND OTHER INDIVIDUALS COVERED BY THIS POLICY; (C) ASK THE PERSON TO RECUSE FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN THE ORGANIZATION; OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION IN THE ORGANIZATION OR, IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL IN ACCORDANCE WITH THE ORGANIZATION'S REMOVAL PROCEDURES. THE ORGANIZATION'S EXECUTIVE DIRECTOR WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE PRESIDENT OF THE BOARD OF DIRECTORS IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. FORM 990, PART VI, SECTION B, LINE 15 POLICY ON THE PROCESS FOR DETERMINING COMPENSATION: THIS POLICY ON THE PROCESS FOR DETERMINING COMPENSATION OF THE JEWISH FEDERATION OF OMAHA FOUNDATION APPLIES TO THE COMPENSATION OF THE FOLLOWING PERSONS EMPLOYED BY THE ORGANIZATION: EXECUTIVE DIRECTOR THE PROCESS INCLUDES ALL OF THESE ELEMENTS: (1) REVIEW AND APPROVAL BY JAY NODDLE, PRESIDENT OF THE FOUNDATION BOARD; (2) USE OF DATA AS TO COMPARABLE COMPENSATION; AND (3) CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. 1. REVIEW AND APPROVAL. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED BY THE PRESIDENT OF THE FOUNDATION BOARD, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. 2. USE OF DATA AS TO COMPARABLE COMPENSATION. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. 3. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 JEWISH FEDERATION OF OMAHA FOUNDATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. GOVERNING DOCUMENTS AND POLICIES ARE NOT AVAILABLE TO THE PUBLIC. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -1,321,832. PRIOR PERIOD ADJUSTMENTS: 349,840. TOTAL TO FORM 990, PART XI, LINE 5: -971,992. FORM 990, PART XI, LINE 2C: THE BOARD OF DIRECTORS FOR THE JEWISH FEDERATION OF OMAHA INC., A RELATED ORGANIZATION, ASSUMES RESPONSIBILITIY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. JEWISH FEDERATION OF OMAHA INC 333 S 132ND STREET OMAHA NE 68154 470384659 SKILLED NURSING, COMMUNITY CENTER AND SOCIAL SERVICES NE 501(C)(3) 7 N/A 0 PARDES FOUNDATION 333 S 132ND STREET OMAHA NE 68154 470824776 MANAGE PROPERTY NE 501(C)(3) 11A N/A 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0