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        <ExplanationTxt>JONATHAN HOFFER RACHEL HOFFER CHAIR VICE CHAIR MARRIED</ExplanationTxt>
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        <ExplanationTxt>THE FORM 990 IS PREPARED BY JCF'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. BEFORE FILING, THE RETURN IS CAREFULLY REVIEWED BY MANAGEMENT WITH ALL NECESSARY MODIFICATIONS BEING INCORPORATED INTO THE DOCUMENT BEFORE FILING. JCF'S VP OF FINANCE AND OPERATIONS AND THE FINANCE CHAIR WILL REVIEW AND APPROVE THE FORM 990. THE BOARD OF DIRECTORS WILL HAVE A DRAFT OF THE PUBLIC INSPECTION COPY OF THE FORM 990 FOR THEIR REVIEW. THE FINAL VERSION OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS AT ONE OF ITS REGULAR MEETINGS FOR BOARD APPROVAL PRIOR TO FILING.</ExplanationTxt>
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        <ExplanationTxt>THE BOARD ENFORCES THE CONFLICT OF INTEREST REGARDING TRANSACTIONS BETWEEN THE FOUNDATION AND INTERESTED PERSONS, INCLUDING BUT NOT LIMITED TO THE SALE, LEASE OR EXCHANGE OF PROPERTY TO OR FROM INTERESTED PERSONS AND THE FOUNDATION, THE LENDING OR BORROWING OF MONIES TO OR FROM INTERESTED PERSONS BY THE FOUNDATION OR THE PAYMENT OF COMPENSATION BY THE FOUNDATION FOR SERVICES PROVIDED BY INTERESTED PERSONS.</ExplanationTxt>
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      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
