2024-09-17T23:29:48-05:00 2023-12-31 953001179 WINDES INC 2050 MAIN ST STE 1300 IRVINE CA 92614 990 2023-01-01 952407026 JEWISH FEDERATION OF ORANGE COUNTY JEWI 9494353484 1 FEDERATION WAY 210 IRVINE CA 92603 ERIK LUDWIG PRESIDENT & CEO 9494353484 2024-09-12 1 1 ELEANOR A LIVINGSTON CPA MST P00226461 9498529433 2024-09-12 2023 2024-08-08 14:25:15Z ERIK LUDWIG 1 FEDERATION WAY 210 IRVINE CA 92603 7132413 0 X WWW.JEWISHORANGECOUNTY.ORG X 1966 CA AMPLIFY JEWISH LIFE AND SUSTAIN THE JEWISH FUTURE IN ORANGE COUNTY, ISRAEL, AND AROUND THE WORLD. 19 19 23 192 0 0 4730885 5746752 0 0 206615 229300 -76937 -8647 4860563 5967405 1339674 1638140 0 0 1773829 1844435 0 0 243230 1304189 859760 4417692 4342335 442871 1625070 12101865 13988874 1191465 569400 10910400 13419474 X FEDERATION CONVENES, ENGAGES, AND LEADS THE ORANGE COUNTY JEWISH COMMUNITY AND ITS PARTNERS, LEVERAGES RESOURCES TO ENHANCE AND SUSTAIN JEWISH LIFE, ASSISTS JEWS IN NEED, AND MOBILIZES ON ISSUES OF CONCERN TO THE LOCAL JEWISH COMMUNITY, AND STRENGTHENS ITS BOND WITH ISRAEL AND JEWISH PEOPLE GLOBALLY. 0 0 546272 285875 SERVING COMMUNITY MEMBERS IN NEEDHOLOCAUST SURVIVOR PROGRAM: 184 SURVIVORS WERE SERVED IN 2023 WITH INDIVIDUAL CASE MANAGEMENT; COMPENSATION FOR HOME CARE AND HOUSEKEEPING SERVICES; ASSISTANCE WITH RESTITUTION APPLICATIONS; EMERGENCY FINANCIAL AID; AND CAFE EUROPA, A SERIES OF SOCIAL EVENTS; ALL THROUGH JFEDOC'S PARTNERSHIP WITH JEWISH FAMILY SERVICE OF SAN DIEGO, SUPPORTED BY JFEDOC DONORS. ADULTS WITH DISABILITIES: IN 2023, 40 ADULTS WITH DISABILITIES WERE SERVED THROUGH THE JEREMIAH SOCIETY, A MONTHLY SOCIAL AND EDUCATIONAL PROGRAM; AND THROUGH JEWISH PROGRAMMING COORDINATED FOR RESIDENTS OF MANDEL HOUSE AND HORWITZ FAMILY HOUSE, GROUP HOMES ESTABLISHED BY JFEDOC IN 2014 AND 2017. THE GROUP HOMES WERE TRANSFERRED TO THE IRVINE COMMUNITY LAND TRUST IN 2021 AND JFEDOC CONTINUES TO PROVIDE JEWISH ENRICHMENT TO THE RESIDENTS OF THE HOMES THROUGH JEREMIAH SOCIETY AND IN-HOME JEWISH HOLIDAY CELEBRATIONS.LIFELINES ASSISTANCE: 455 ORANGE COUNTY HOUSEHOLDS WERE SERVED IN 2023 WITH SOLUTION-FOCUSED CASE MANAGEMENT, FINANCIAL ASSISTANCE FOR QUALIFIED CLIENTS, AND RESOURCE REFERRAL SERVICES TO AID CLIENTS IN NAVIGATING THE OFTEN COMPLEX NETWORK OF GOVERNMENT AND NONPROFIT SOCIAL SERVICE RESOURCES AVAILABLE TO THEM. 1112415 PHILANTHROPY AND LEADERSHIP DEVELOPMENTIN 2023, 2,450 JFEDOC'S DONORS BENEFITED FROM PROGRAMS, EVENTS, VOLUNTEER OPPORTUNITIES, AND LEADERSHIP DEVELOPMENT AS WELL AS ONGOING COMMUNICATIONS ON LOCAL AND GLOBAL JEWISH ISSUES AND ACHIEVEMENTS. THE MAJORITY OF JFEDOC'S DONORS BENEFITING FROM THESE SERVICES WERE MEMBERS OF ITS SOLOMON SOCIETY AND WOMEN'S PHILANTHROPY. WOMEN'S PHILANTHROPY: 10 NEW MEMBERS WERE ELECTED TO THE 43-MEMBER WOMEN'S PHILANTHROPY (WP) COUNCIL. WP ALSO LAUNCHED THE CIRCLE IN 2023 AS A FORUM FOR CAREER-FOCUSED JEWISH WOMEN TO BUILD PROFESSIONAL NETWORKS, LEARN ABOUT JFEDOC, AND DEVELOP LEADERSHIP CONNECTIONS. SOLOMON SOCIETY: A NEW 17-MEMBER LEADERSHIP COUNCIL WAS ESTABLISHED IN 2023 TO ENHANCE THE IMPACT OF SOLOMON SOCIETY THROUGH OUTREACH, SOCIAL, AND VOLUNTEER PROGRAMS. THE GROUP LAUNCHED 15 EVENTS THROUGHOUT THE YEAR TO ENGAGE LIKE-MINDED MEN IN SERVICE, LEADERSHIP, AND PHILANTHROPY. 1352265 1352265 GRANTMAKINGISRAEL EMERGENCY CAMPAIGN: LAUNCHED IN THE IMMEDIATE AFTERMATH OF THE OCTOBER 7, 2023 ATTACKS ON ISRAEL, JFEDOC'S ISRAEL EMERGENCY CAMPAIGN ENGAGED OVER 1,000 DONORS WHO CONTRIBUTED SOME $1.04 MILLION FOR HUMANITARIAN RELIEF. BY YEAR-END, OVER $530,000 HAD BEEN DISTRIBUTED TO NONPROFIT PARTNERS IN ISRAEL PROVIDING TRAUMA AND MEDICAL CARE, HOUSING, AND OTHER CRITICAL SERVICES.TEEN ENGAGEMENT & WELLNESS INITIATIVE: 490 ORANGE COUNTY JEWISH TEENS BENEFITED FROM JFEDOC'S GRANTS UNDER THIS INITIATIVE TO SIX INNOVATIVE PROGRAMS OFFERED BY JFEDOC'S COMMUNITY PARTNERS. THE INITIATIVE ALSO PROVIDED A SERIES OF PROGRAMS TO BUILD A COMMUNITY OF PRACTICE AMONG ALL JEWISH YOUTH-SERVING PROFESSIONALS IN ORANGE COUNTY.PASSPORT TO JEWISH LIFE: 93 JEWISH STUDENTS IN GRADES 3-12 WERE ASSISTED BY JFEDOC PASSPORT GRANTS TO SUPPORT THEIR PARTICIPATION IN JEWISH SUMMER CAMP, MACCABI GAMES, ISRAEL-POLAND EXPERIENTIAL EDUCATION TRIPS, SUMMER YESHIVAS, AND OTHER IMMERSIVE JEWISH SUMMER PROGRAMS.WEISSMAN ARTS: 500+ COMMUNITY MEMBERS PARTICIPATED IN CELEBRATE ISRAEL @ 75, A COMMUNITY ARTS AND CULTURE FESTIVAL IN MAY CELEBRATING ISRAELI INDEPENDENCE DAY, SPONSORED BY A GRANT FROM JFEDOC'S WEISSMAN ARTS FUND.ROSE PROJECT: GRANTS FROM THE ROSE PROJECT SUPPORTED HILLEL ORANGE COUNTY, CHABAD AT UNIVERSITY OF CALIFORNIA, IRVINE, AND CHABAD AT CHAPMAN UNIVERSITY AND CALIFORNIA STATE UNIVERSITY, FULLERTON. APPROXIMATELY 1,440 STUDENTS AT THE UNIVERSITY CAMPUSES AND LOCAL COMMUNITY COLLEGES BENEFITED FROM REGULAR PROGRAMMING PROVIDED BY THESE JEWISH CAMPUS ORGANIZATIONS. 460382 COMMUNITY RELATIONS AND ENGAGEMENTSOLIDARITY WITH ISRAEL: OVER 1,600 COMMUNITY MEMBERS PARTICIPATED IN A COMMUNITY GATHERING FOR ISRAEL THREE DAYS AFTER THE OCTOBER 7, 2023 ATTACK. SPEARHEADED BY JFEDOC, THE ASSEMBLY FEATURED PRESENTERS FROM 16 ORANGE COUNTY JEWISH INSTITUTIONS, THE CONSUL GENERAL OF ISRAEL, AND ELECTED OFFICIALS FROM COUNTY, STATE, AND FEDERAL GOVERNMENT. IN DECEMBER 2023, JFEDOC'S ANNUAL MEETING SPEAKERS INCLUDED AN ISRAELI FAMILY WHOSE LOVED ONES WERE KILLED OR KIDNAPPED ON OCTOBER 7, 2023.ROSE PROJECT: 3,698 STUDENTS AND EDUCATORS IN ORANGE COUNTY MIDDLE AND HIGH SCHOOLS LEARNED ABOUT JEWISH LIFE AND CULTURE THROUGH PEER PRESENTATIONS BY 54 JEWISH TEEN AMBASSADORS IN THE 2023 COHORT OF THE ROSE PROJECT'S STUDENT TO STUDENT INITIATIVE. PJ LIBRARY: IN 2023, 1,773 CHILDREN RECEIVED FREE JEWISH BOOKS (FOR AGES 0 TO 12) EACH MONTH. IN TOTAL, 20,244 BOOKS WERE DISTRIBUTED. MEANINGFUL AND EXCITING ACTIVITIES WERE ALSO PROVIDED FOR FAMILIES WITH THEIR CHILDREN AS WELL AS PARENT-ONLY PROGRAMS. 460382 3471334 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 13 0 1 23 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X ERIK LUDWIG 9494353484 1 FEDERATION WAY 210 IRVINE CA 92603 HEATHER KLINE CHAIR OF THE BOARD 1.00 X X 0 0 0 AMIR KAHANA SECRETARY 1.00 X X 0 0 0 BARRY GROSSMAN TREASURER 1.00 X X 0 0 0 ANDREA ALFI DIRECTOR 1.00 X 0 0 0 ADAM MILLER DIRECTOR 1.00 X 0 0 0 SHARON BECK DIRECTOR 1.00 X 0 0 0 NAOMI BLESOFSKY DIRECTOR 1.00 X 0 0 0 DANIELLE BRONNER DIRECTOR 1.00 X 0 0 0 JASON FELD DIRECTOR 1.00 X 0 0 0 ROGER FRIEDMAN DIRECTOR 1.00 X 0 0 0 STEVE KAUFMAN DIRECTOR 1.00 X 0 0 0 BENTLEY KERR DIRECTOR 1.00 X 0 0 0 PETER MACDONALD DIRECTOR 1.00 X 0 0 0 ANNA PUTTERMAN DIRECTOR 1.00 X 0 0 0 PATTY SEYBURN DIRECTOR 1.00 X 0 0 0 DAVID SIEGEL DIRECTOR 1.00 X 0 0 0 LEN SIMON DIRECTOR 1.00 X 0 0 0 STUART WOLFE DIRECTOR 1.00 X 0 0 0 SAM WYMAN DIRECTOR 1.00 X 0 0 0 ERIK LUDWIG PRESIDENT & CHIEF EXECUTIVE OFFICER 40.00 X 282513 0 46863 KATHLEEN MELLON CHIEF ADMINISTRATIVE OFFICER 40.00 X 128954 0 23030 STEPHANIE EPSTEIN CHIEF PHILANTHROPY OFFICER 40.00 X 126110 0 6172 ADINA KOSOFF CONTROLLER 40.00 X 144385 0 5854 681962 0 81919 4 0 1 0 SHAHAR GAL TOURS - HANDS ON ISRAEL 50 SAPIR STREET PARDES HANA IS TRAVEL EXPENSES FOR GROUP MISSION/EVENT 184700 2 68702 359355 5318695 342069 5746752 244916 244916 663470 679086 -15616 -15616 -15616 469226 68702 485922 -16696 -16696 OTHER REVENUE 900099 8049 8049 8049 5967405 0 0 220653 X 1579720 1579720 58420 58420 329376 214094 69169 46113 1282976 833935 269425 179616 32175 20914 6757 4504 82072 53347 17235 11490 117836 76593 24746 16497 4466 4466 50904 50904 46734 46734 287417 170342 60057 57018 11091 6956 2666 1469 166325 94145 35478 36702 30355 20576 3249 6530 16277 10580 3418 2279 29499 19174 6195 4130 MISSION 188285 188285 CATERING 118079 78980 1710 37389 LICENSES AND FEES 103166 63822 16304 23040 COMMUNITY DEVELOPMENT A 99691 94894 2572 2225 -292529 -113443 6686 -185772 4342335 3471334 627771 243230 2329639 1960480 0 935766 492722 520761 13785 52016 153994 142021 38039 11973 4374223 4554120 4853457 5953758 12101865 13988874 832110 569400 359355 0 1191465 569400 X -1304701 -586766 12215101 14006240 10910400 13419474 12101865 13988874 X 1625070 297900 586104 X 0 1 X 1 0 X 5814634 5599734 4882311 4730885 5746752 26774316 5814634 5599734 4882311 4730885 5746752 26774316 2879771 23894545 138551 233168 419673 206615 244916 1242923 1698 1698 34826 153309 5470 36317 8049 237971 28256908 13405 0.84560 0.83050 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 34,826. 2020 AMOUNT: $ 153,309. 2021 AMOUNT: $ 5,470. 2022 AMOUNT: $ 36,317. 2023 AMOUNT: $ 8,049. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4834251 797624 586104 283067 5934912 6004194 84326 -1254269 4834251 5539135 53529 411530 6004194 2214883 2850143 474109 5539135 1691513 342 523028 2214883 0.00000 1.00000 0.00000 1 0 7540 2011 5529 146454 140010 6444 11973 BENEFICIAL INTERESTS IN ASSETS HELD AT JCF AND BANK OF AMERICA 5934912 CEMETERY PLOTS 15000 DONATED ASSETS 3500 OTHER ASSETS 346 5953758 X 6809085 297900 4410 302310 6506775 46734 -586104 -539370 5967405 4300011 4410 4410 4295601 46734 46734 4342335 PART V, LINE 4: THE INITIAL ENDOWMENT IS INTENDED TO PROVIDE ONGOING SUPPORT FOR THE ORGANIZATION THROUGH AN ANNUAL DISTRIBUTION, AND MAY BE USED TO SUPPORT SIGNIFICANT OPERATING OR PROGRAM INITIATIVES THAT EXCEED THE PROJECTED ANNUAL BUDGET. OTHER ENDOWMENT FUNDS SET UP ACCORDING TO DONORS' DIRECTIONS ARE USED TO SUPPORT PROGRAMS SPECIFIED BY THE DONORS. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND THE CORRESPONDING PROVISION OF THE CALIFORNIA REVENUE AND TAXATION CODE AND IS GENERALLY NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES. HOWEVER, THE ORGANIZATION IS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON, AND NOT IN FURTHERANCE OF THE PURPOSES FOR WHICH IT WAS GRANTED EXEMPTION. IN ACCORDANCE WITH THE FINANCIAL ACCOUNTING STANDARDS BOARD'S (FASB'S) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC NO. 740, UNCERTAINTY IN INCOME TAXES, JFEDOC RECOGNIZES THE IMPACT OF TAX POSITIONS IN THE FINANCIAL STATEMENTS IF THAT POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. DURING THE YEAR ENDED DECEMBER 31, 2023, JFEDOC PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR WHICH MIGHT HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS. THE STATUTE OF LIMITATIONS FOR FEDERAL AND CALIFORNIA PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTERESTS IN ASSETS HELD BY OTHERS -586,104. WOMEN'S VOICES 78739 78739 19768 28482 1500 45685 SOLOMON SOCIETY LATE NIGHT 223833 61324 162509 19789 36631 45000 61089 5 235356 7378 227978 2500 24407 2220 198851 537928 68702 469226 42057 89520 48720 305625 485922 -16696 1 JEWISH FEDERATIONS OF NORTH AMERICA INC 25 BROADWAY SUITE 1700 NEW YORK NY 100041010 131624240 501(C)(3) 959114 0 ISRAEL & OVERSEAS; FAIR SHARE MERAGE JEWISH COMMUNITY CENTER OF ORANGE COUNTY 1 FEDERATION WAY STE 200 IRVINE CA 92603 330016661 501(C)(3) 61850 0 PASSPORTS CAMP GRANTS; ARTS GRANT; TEEN INITIATIVE GRANTS CHABAD AT UCI 12 OXFORD IRVINE CA 92612 330886313 501(C)(3) 10000 0 ROSE PROJECT GRANT HILLEL FOUNDATION OF ORANGE COUNTY 1 FEDERATION WAY SUITE 205 IRVINE CA 92603 521844823 501(C)(3) 70000 0 ROSE PROJECT GRANT; TEEN INITIATIVE GRANT JEWISH FAMILY SERVICE OF SAN DIEGO 8804 BALBOA AVENUE SAN DIEGO CA 92123 951644024 501(C)(3) 207500 0 HOLOCAUST SURVIVOR PROGRAM SILVER GAN ISRAEL DAY CAMP 14401 WILLOW LANE HUNTINGTON BEACH CA 92647 842319589 501(C)(3) 7500 0 PASSPORTS CAMP GRANTS CAMP RAMAH 385 FAIRVIEW RD OJAI CA 93023 951843131 501(C)(3) 6300 0 PASSPORTS CAMP GRANTS ORANGE COUNTY JEWISH COALITION FOR REFUGEES 1910 E 4TH STREET SUITE 100 SANTA ANA CA 92705 952021700 501(C)(3) 6250 0 UKRAINIAN REFUGEE RESETTLEMENT GRANT CHABAD AT CHAPMAN UNIVERSITY 638 E COLLINS AVE ORANGE CA 92870 813643001 501(C)(3) 10000 0 ROSE PROJECT GRANT ORANGE COUNTY MUSIC AND DANCE INC 17620 FITCH AVE STE 160 IRVINE CA 92614 813275405 501(C)(3) 10000 0 ZECHTER MUSIC FUND GRANT HABONIM DROR CAMP GILBOA 5870 WEST OLYMPIC BLVD STE 224-226 LOS ANGELES CA 90036 951929706 501(C)(3) 25000 0 PASSPORTS CAMP GRANTS JEWISH COMMUNITY RELATIONS COUNCIL 121 STEUART ST SUITE 301 SAN FRANCISCO CA 94105 941156335 501(C)(3) 15000 0 COMBATING ANTISEMITISM GRANT FRIENDS OF ISRAELI SCOUTS-TZOFIM 575 8TH AVENUE 11TH FLOOR NEW YORK NY 10018 133843506 501(C)(3) 8000 0 PASSPORTS CAMP GRANTS KAVOD 820 S MONACO PKWY STE 234 DENVER CO 80224 475495289 501(C)(3) 19955 0 HOLOCAUST SURVIVOR GRANT JFCS OF LONG BEACH & WEST ORANGE COUNTY 3801 E WILLOW STREET LONG BEACH CA 90815 952273033 501(C)(3) 10000 0 REFUGEE GRANT JEWISH EDUCATORS ASSOCIATION OF ORANGE COUNTY 269 LOMA AVENUE LONG BEACH CA 90803 842794966 501(C)(3) 50000 0 TEEN INITIATIVE GRANT CONGREGATION B'NAI ISRAEL 2111 BRYAN TUSTIN CA 92782 953680172 501(C)(3) 25000 0 TEEN INITIATIVE GRANT CHABAD JEWISH CENTER OF MISSION VIEJO 24041 MARGUERITE PARKWAY MISSION VIEJO CA 92692 330673282 501(C)(3) 50000 0 TEEN INITIATIVE GRANT 19 LIFELINES: FINANCIAL SUPPORT FOR RENT, MORTGAGE, UTILITY, FOOD, AND HEALTH NEEDS. 81 58420 PART I, LINE 2: THE ORGANIZATION MAINTAINS RECORDS OF DECISIONS MADE BY GRANTMAKING COMMITTEES (COMMUNITY & ISRAEL GRANTS COMMITTEE, ROSE PROJECT, STRATEGIC PLANNING COMMITTEE) THAT INCLUDE MINUTES OF MEETINGS AT WHICH DECISIONS ARE MADE, AS WELL AS FINANCIAL STATEMENTS AND BUDGETS SUBMITTED BY GRANTEES AS PART OF THE APPLICATION PROCESS. ELIGIBILITY FOR GRANTS OR ASSISTANCE, AND SELECTION CRITERIA USED TO AWARD GRANTS OR ASSISTANCE, ARE DETERMINED BY THE GRANTMAKING COMMITTEES AND VARY BY PROGRAM. ALL GRANTEES MUST SUBMIT IRS TAX EXEMPTION DOCUMENTATION TO THE ORGANIZATION, AND GRANTEES SUBMIT YEAR-END REPORTS INCLUDING EVALUATION AND ASSESSMENT OF THE FUNDED PROGRAM'S SUCCESSES AND CHALLENGES. FOR PROGRAM GRANTS, REPORTS INCLUDE FINANCIAL COMPARISON OF PROPOSED VS. ACTUAL EXPENSES. FOR SCHOLARSHIP BLOCK GRANTS, REPORTS PROVIDE NAMES AND AMOUNTS GRANTED BY THE INSTITUTIONS TO INDIVIDUAL SCHOLARSHIP WINNERS. ANY SUBSTANTIAL CHANGES IN THE PROPOSAL OF THE PROJECT MUST BE APPROVED BY THE GRANT COMMITTEE. THE GRANT COMMITTEES ALSO CONDUCT SITE VISITS TO ASSESS FUNDED PROGRAMS. REPORTS ON ALL GRANTS ARE SHARED WITH THE EXECUTIVE COMMITTEE OF THE BOARD BY THE VARIOUS GRANTMAKING COMMITTEES. X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 ERIK LUDWIG PRESIDENT & CHIEF EXECUTIVE OFFICER 268348 0 0 0 14165 0 9057 0 37806 0 329376 0 0 0 KATHLEEN MELLON CHIEF ADMINISTRATIVE OFFICER 128954 0 0 0 0 0 5144 0 17886 0 151984 0 0 0 ADINA KOSOFF CONTROLLER 144385 0 0 0 0 0 5775 0 79 0 150239 0 0 0 X 15 329970 FMV X SUPPLIES 18 9699 FMV X EVENT REGISTRATION 1 2400 FMV 0 0 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 6 ANY PERSON OF AGE 18 OR OVER, WHO SUBSCRIBES TO THE PURPOSES OF THE ORGANIZATION AND WHO HAS MADE A CONTRIBUTIONS OF $18 OR MORE TO THE ANNUAL CAMPAIGN DURING THE CURRENT OR PRECEDING CALENDAR YEAR SHALL BE A MEMBER OF THE ORGANIZATION FOR THE CURRENT CALENDAR YEAR AND SHALL BE ENTITLED TO ONE VOTE AT ANY MEETING OF THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ELECT THE GOVERNING BODY, THE BOARD OF DIRECTORS, PER THE BY-LAWS AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS AND THE FINANCE COMMITTEE BEFORE FILING THE FORM 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED, COMPLETED AND SIGNED BY BOARD MEMBERS AT THE BEGINNING OF EACH FISCAL YEAR AND WHEN A CONFLICT ARISES. EMPLOYEES REVIEW, COMPLETE AND SIGN THE CONFLICT OF INTEREST POLICY AT THE TIME OF HIRE. BOARD, COMMITTEE, AND STAFF MEMBERS ARE COVERED UNDER THE POLICY. ALL POTENTIAL CONFLICTS ARE DISCLOSED AND REVIEWED BY THE AUDIT COMMITTEE TO DETERMINE IF ONE SHOULD RECUSE THEMSELF, ABSTAIN FROM VOTING, AND/OR ANY OTHER LIMITATIONS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD DETERMINES COMPENSATION FOR THE CEO AND THIS IS DONE WITH EACH CONTRACT NEGOTIATION. SALARY SURVEYS/COMPARISONS ARE AVAILABLE FOR ALL CEO'S IN THE JEWISH FEDERATION SYSTEM, AND THESE ARE TAKEN INTO CONSIDERATION, ALONG WITH LOCAL COMPENSATION STUDIES. ONEOC CONDUCTS SALARY SURVEYS ANNUALLY AND THESE ARE USED TO REVIEW OTHER STAFF POSITIONS. FORM 990, PART VI, SECTION C, LINE 18 THE FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE JFEDOC WEBSITE. THE FORM 1023, GOVERNING DOCUMENTS, AND CONFLFICT OF INTEREST POLICY WERE AVAILABLE BUT NO SPECIFIC REQUESTS WERE MADE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER MANAGEMENT FEES: PROGRAM SERVICE EXPENSES 170,342. MANAGEMENT AND GENERAL EXPENSES 60,057. FUNDRAISING EXPENSES 57,018. TOTAL EXPENSES 287,417. FORM 990, PART IX, LINE 24E SUPPLIES: PROGRAM SERVICE EXPENSES 44,960. MANAGEMENT AND GENERAL EXPENSES 1,361. FUNDRAISING EXPENSES 14,252. TOTAL EXPENSES 60,573. EVENTS AND SPEAKERS: PROGRAM SERVICE EXPENSES 35,343. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 23,250. TOTAL EXPENSES 58,593. PRINTING AND GRAPHICS: PROGRAM SERVICE EXPENSES 20,225. MANAGEMENT AND GENERAL EXPENSES 1,713. FUNDRAISING EXPENSES 5,569. TOTAL EXPENSES 27,507. BAD DEBT EXPENSE: PROGRAM SERVICE EXPENSES 10,786. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 10,785. TOTAL EXPENSES 21,571. POSTAGE: PROGRAM SERVICE EXPENSES 8,666. MANAGEMENT AND GENERAL EXPENSES 1,148. FUNDRAISING EXPENSES 1,677. TOTAL EXPENSES 11,491. TELEPHONE: PROGRAM SERVICE EXPENSES 7,003. MANAGEMENT AND GENERAL EXPENSES 2,263. FUNDRAISING EXPENSES 1,508. TOTAL EXPENSES 10,774. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 1,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,500. EDUCATION AND PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 1,035. MANAGEMENT AND GENERAL EXPENSES 201. FUNDRAISING EXPENSES 148. TOTAL EXPENSES 1,384. FUNDRAISING EVENT EXPENSES: PROGRAM SERVICE EXPENSES -242,961. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES -242,961. TOTAL EXPENSES -485,922. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTERESTS IN ASSETS HELD BY OTHERS 586,104.