2024-11-12T14:28:07-06:00 2023-12-31 450250958 EIDE BAILLY LLP 810 S CINCINNATI AVE STE 600 TULSA OK 741191623 990 2023-01-01 730579243 JEWISH FEDERATION OF TULSA TULS 9184951100 2021 EAST 71 STREET TULSA OK 74136 JARED GOLDFARB BOARD PRESIDENT 9184951100 2024-11-11 1 0 CHANDRA VENABLE CPA P00104736 9187485000 2024-11-11 2023 2024-10-15 13:58:12Z JARED GOLDFARB 2021 EAST 71 STREET TULSA OK 74136 19011545 0 X JEWISHTULSA.ORG X 1948 OK TO PROMOTE CULTURAL, SOCIAL, PHILANTHROPIC AND SPIRITUAL INTERESTS AND TO PROMOTE JEWISH VALUES. 34 34 112 50 21986 0 1933348 4483268 538348 613127 294979 833125 435486 -5195 3202161 5924325 353226 388306 0 0 1771990 1990106 0 0 178234 2098775 2202198 4223991 4580610 -1021830 1343715 32003638 36986209 274533 235750 31729105 36750459 X THE MISSION OF THE JEWISH FEDERATION OF TULSA IS TO PRESERVE AND ENHANCE JEWISH LIFE AND WELL-BEING IN EASTERN OKLAHOMA, ISRAEL, AND THE ENTIRE WORLD. THIS MISSION IS BEING ADDRESSED BY PURSUING CHARITABLE, HUMANITARIAN, CULTURAL, EDUCATIONAL, HEALTH, AND SOCIAL SERVICE NEEDS OF THE JEWISH COMMUNITY, AS WELL AS BY ENGAGING IN COMMUNITY RELATIONS AND OUTREACH, AND PROVIDING A VARIETY OF SERVICES TO THE BROADER TULSA COMMUNITY. 0 0 3414467 388306 598927 THE JEWISH FEDERATION OF TULSA (THE FEDERATION) IS A NONPROFIT ORGANIZATION WITH A MISSION TO PRESERVE AND ENHANCE JEWISH LIFE AND WELL-BEING IN EASTERN OKLAHOMA, ISRAEL AND THE ENTIRE WORLD. THIS MISSION IS ADDRESSED BY PURSUING CULTURAL, EDUCATIONAL, SOCIAL, PHILANTHROPIC, HEALTH AND SOCIAL SERVICE NEEDS OF THE JEWISH COMMUNITY AS WELL AS ENGAGING IN COMMUNITY RELATIONS AND OUTREACH TO THE BROADER OKLAHOMA COMMUNITY. THE FEDERATION PROMOTES JEWISH VALUES AND TRADITIONS BY PROVIDING PROGRAMS WHICH OFFER A BETTER UNDERSTANDING OF THE CULTURE, TRADITION AND HISTORY OF THE JEWISH PEOPLE. THE FEDERATION HAS MADE A COMMITMENT TO ADVANCING AND FOSTERING INCLUSION AND ENCOURAGING EVERYONE TO PARTICIPATE AND UNDERSTAND JEWISH LIFE. THE FEDERATION IS THE UMBRELLA FOR ITS ESTABLISHED FOUNDATION, THE SHERWIN MILLER MUSEUM OF JEWISH ART AND THE CHARLES SCHUSTERMAN JEWISH COMMUNITY CENTER. 559002 12513 THE SHERWIN MILLER MUSEUM OF JEWISH ART, INC. (THE MUSEUM) IS A NOT-FOR-PROFIT INSTITUTION THAT IS DEDICATED TO THE COLLECTION AND PRESERVATION OF ART AND ARTIFACTS PERTINENT TO THE HISTORY OF THE JEWISH PEOPLE FROM ITS BEGINNING TO THE PRESENT, THE HISTORY OF THE JEWISH SETTLEMENT IN OKLAHOMA AND THE AMERICAN SOUTHWEST, ART BY JEWISH ARTISTS AND ARTISANS AND ABOUT MATTERS JEWISH, AND THE HOLOCAUST AND ITS LESSONS. THE MUSEUM IS ACCREDITED WITH THE AMERICAN ALLIANCE OF MUSEUMS, THE HIGHEST NATIONAL RECOGNITION FOR A MUSEUM. 3973469 1 1 0 0 0 1 0 1 0 1 1 0 0 0 1 1 1 0 0 0 0 1 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 25 0 1 112 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 34 34 1 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 OK X THE ORGANIZATION 9184951100 2021 EAST 71 STREET TULSA OK 74136 JARED GOLDFARB PRESIDENT 10.00 X X 0 0 0 BRAD SANDITEN TREASURER 10.00 X X 0 0 0 MICHAEL MUDD VICE PRESIDENT 5.00 X X 0 0 0 BRIAN BROUSE SECRETARY 5.00 X X 0 0 0 DAVID PATTERSON SMMJA BOARD CHAIR 5.00 X X 0 0 0 LYNN SCHUSTERMAN BOARD MEMBER 1.00 X 0 0 0 MICHAEL LERNER BOARD MEMBER 1.00 X 0 0 0 JOHN CLAYMAN BOARD MEMBER 1.00 X 0 0 0 GLORIA ESTLIN BOARD MEMBER 1.00 X 0 0 0 JENNIER JOELS BOARD MEMBER 1.00 X 0 0 0 JACKIE LASKY BOARD MEMBER 1.00 X 0 0 0 ITZIK LEVIN BOARD MEMBER 1.00 X 0 0 0 MATT KATZ BOARD MEMBER 1.00 X 0 0 0 EVA UNTERMAN BOARD MEMBER 1.00 X 0 0 0 EDWARD KAPLAN BOARD MEMBER 1.00 X 0 0 0 TYLER CORETZ BOARD MEMBER 1.00 X 0 0 0 BRAE RILEY BOARD MEMBER 1.00 X 0 0 0 ANDREW WOLOV BOARD MEMBER 1.00 X 0 0 0 ALEX GOLDBERG BOARD MEMBER 1.00 X 0 0 0 NORM SIMON BOARD MEMBER 1.00 X 0 0 0 EDWARD SHERMAN BOARD MEMBER 1.00 X 0 0 0 JODI FINER ZALK BOARD MEMBER 1.00 X 0 0 0 VYACHESLAV KHRAPAK BOARD MEMBER 1.00 X 0 0 0 LORI LIEB-ROSAS BOARD MEMBER 1.00 X 0 0 0 STEPHEN ZELIGSON BOARD MEMBER 1.00 X 0 0 0 MARK LOBO BOARD MEMBER 1.00 X 0 0 0 ZACHARY WAXMAN BOARD MEMBER 1.00 X 0 0 0 EVA UNTERMAN BOARD MEMBER 1.00 X 0 0 0 JON STOLPER BOARD MEMBER 1.00 X 0 0 0 JOHN SIELER BOARD MEMBER 1.00 X 0 0 0 LARRY FELDMAN BOARD MEMBER 1.00 X 0 0 0 MYRON KATZ BOARD MEMBER 1.00 X 0 0 0 LORI FRANK BOARD MEMBER 1.00 X 0 0 0 KLARA BODE BOARD MEMBER 1.00 X 0 0 0 AIDA NOZICK EXECUTIVE DIRECTOR 40.00 X 183154 0 19140 JOY PLATT DEPUTY DIRECTOR OF FINANCE 40.00 X 49012 0 11997 232166 0 31137 1 0 1 0 0 142245 178936 290483 3871604 4483268 PROGRAM SERVICE 900099 586027 586027 AUXILIARY ACTIVITIES 900001 13947 13947 MUSEUM ADMISSIONS 713990 13153 13153 613127 844746 844746 2917 2917 13000370 12991302 20689 9068 -20689 -11621 -11621 24396 178936 71228 -46832 -46832 2314 4001 -1687 -1687 ADVERTISING REVENUE 513120 21986 21986 CB KERR REALTY LTD 900099 18421 18421 40407 5924325 611440 21986 807631 371239 371239 7067 7067 10000 10000 263302 125550 70963 66789 1435670 1346760 79618 9292 32938 32051 887 126518 118058 5705 2755 131678 115006 11069 5603 36640 13086 23554 95388 54752 40636 158917 109636 32267 17014 16384 8671 7713 81595 54586 11681 15328 252750 229252 19242 4256 513320 462880 50440 131012 110368 18531 2113 PROGRAM EXPENSE 427051 385503 7495 34053 REPAIRS 271407 251805 15285 4317 RENTAL EXPENSES 39808 39642 129 37 DUES AND SUBSCRIPTIONS 13714 7424 6287 3 164212 120133 27405 16674 4580610 3973469 428907 178234 2646749 2333910 149911 3560 13653 286783 77500 42211 28824 16174336 12646359 3901478 3527977 24981540 30713104 141317 141330 32003638 36986209 230823 172386 13350 15000 30360 48364 274533 235750 X 22079460 24476785 9649645 12273674 31729105 36750459 32003638 36986209 X 1343715 3678490 -851 X X 0 1 X 1 0 X 4486202 1364454 2042136 1933348 4483268 14309408 4486202 1364454 2042136 1933348 4483268 14309408 1553796 12755612 694340 538698 628555 614869 847663 3324125 15158 15638 18783 18490 18421 86490 17720023 3404148 0.71980 0.65670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24 1349752 305546 3677217 1 1 X X X X X EDUCATIONAL PROGRAMMING 0 17714988 2760534 2992189 960353 61758 22445600 21797034 337261 -3643474 712975 62858 17714988 20306240 555254 2524842 1589302 21797034 18680926 225774 2470359 361945 673029 35845 20306240 13812728 3120764 2741825 281992 712399 18680926 0.48190 0.34520 0.17290 0 0 371910 371910 12579847 10605766 1974081 2871780 1767810 1103970 350799 272783 78016 3527977 THE JEWISH FEDERATION OF NORTH AMERICA 48364 48364 X 9531421 3678490 24845 3703335 5828086 95388 851 96239 5924325 4510067 24845 24845 4485222 95388 95388 4580610 PART III, LINE 4: THE SHERWIN MILLER MUSEUM OF JEWISH ART HOUSES ARTIFACTS AND WORKS OF ART THAT PROMOTE CULTURE AND EDUCATION OF JEWISH HERITAGE AND JEWISH ARTISTS. THROUGH THE LENS OF BOTH FINE ART AND ARTIFACTS, THE COLLECTION PROVIDES A TESTAMENT AND TRIBUTE TO THE RESILIENCY OF THE JEWISH PEOPLE AND THOSE WHO SEEK TO LEARN MORE ABOUT THEM. SPECIAL EXHIBITS AND EVENTS SHOWCASE WORKS REPRESENTING JEWISH ARTISTS FROM HISTORIC TO MODERN TIMES. THE MUSEUM FEATURES EXHIBITS RELATING TO WWII VETERANS AND A HOLOCAUST EDUCATION WING. THE MUSEUM HAS A GOAL THAT EVERY 8TH GRADER IN TULSA, OK WILL COME AND EXPERIENCE THE HOLOCAUST EDUCATION WING. ALL EXHIBITS ARE OPEN TO THE PUBLIC. THE MUSEUM ADOPTED A COMPREHENSIVE COLLECTIONS MANAGEMENT POLICY IN 1983, WHICH WAS LAST REVISED AND UPDATED BY THE BOARD IN 2012. THE DOCUMENT ADDRESSES PROCEDURES FOR ACCESSIONING, DOCUMENTATION, AND OTHER ASPECTS OF COLLECTION MANAGEMENT. THE COLLECTION IS MADE UP OF ART OBJECTS THAT ARE HELD FOR PUBLIC EXHIBITION, EDUCATION, AND RESEARCH IN FURTHERANCE OF PUBLIC SERVICE. EACH OF THE ITEMS ARE CATALOGUED, PRESERVED, AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. THE COLLECTIONS MANAGEMENT POLICY REQUIRES THAT PROCEEDS FROM SALES BE USED TO ACQUIRE OTHER ITEMS FOR THE COLLECTION. IN ACCORDANCE WITH THE OPTIONS OUTLINED IN ASU 958-605, NOT-FOR-PROFIT ENTITIES REVENUE RECOGNITION, CONTRIBUTIONS OF WORKS OF ART AND HISTORICAL VALUE OF THE COLLECTION IS NOT CAPITALIZED. NO COLLECTION ITEMS WERE DEACCESSIONED DURING THE YEARS ENDED DECEMBER 31, 2022 AND 2021. PART V, LINE 4: THE ENDOWMENT FUNDS OF THE FEDERATION ARE INTENDED TO GENERATE INCOME TO PROVIDE FUNDS FOR ITS ANNUAL CAMPAIGN AND PROGRAMS, AS WELL AS DONOR RECOMMENDED GRANTS TO OTHER QUALIFIED 501(C)(3) ORGANIZATIONS. PART X, LINE 2: MANAGEMENT BELIEVES THAT THE ENTITY HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE FEDERATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED AGAINST REVENUE 24,845. PART XI, LINE 4B - OTHER ADJUSTMENTS: BOOK/TAX DIFFERENCE CB KERR REALTY LTD 851. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED AGAINST REVENUE 24,845. 1 0 0 0 0 0 0 0 0 0 ISRAEL OPERATING SUPPORT 10000 0 0 0 0 0 0 0 PART I, LINE 2: NO MONITORING THE USE OF GRANT FUNDS OUTSIDE OF THE US OTHER THAN CHECKING TO SEE IF THEY ARE AN ELIGIBLE TAX-EXEMPT ENTITY. SMM GALA 113740 102080 11660 22802 20640 TRIVIA NIGHT 15669 9893 5776 2038 1400 2432 1 73923 66963 6960 9228 5408 7280 203332 178936 24396 34068 6808 30352 71228 -46832 1 B'NAI B'RITH YOUTH ORGANIZATION - TULSA 2021 E 71ST STREET TULSA OK 74136 311794932 501(C)(3) 80000 0 BUDGETARY SUPPORT & "JEWISH ENGAGEMENT" PROGRAM CONGREGATION B'NAI EMUNAH 1719 S OWASSO AVE TULSA OK 74120 736004597 501(C)(3) 14050 0 OPERATING SUPPORT JEWISH FEDERATIONS OF NORTH AMERICA PO BOX 157 WALL STREET STATION NEW YORK NY 10268 131624240 501(C)(3) 88934 0 WORLDWIDE JEWISH AGENCY SOCIAL & ADMINISTRATIVE SUPPORT AND $41K FOR UKRAINE RELIEF MIZEL JEWISH COMMUNITY DAY SCHOOL 2021 E 71ST STREET TULSA OK 74136 730983653 501(C)(3) 25535 70252 FAIR MARKET VALUE FACILITY OPERATING COSTS AND ACCOUNTING SERVICES OPERATING SUPPORT OKLAHOMA B'NAI B'RITH HILLEL FOUNDATION 494 ELM AVE NORMAN OK 73069 736106369 501(C)(3) 18000 0 OPERATING SUPPORT PARENT CHILD CENTER OF TULSA 1421 S BOSTON TULSA OK 74119 731113167 501(C)(3) 5100 0 OPERATING SUPPORT TEMPLE ISRAEL 2004 EAST 22ND PLACE TULSA OK 74114 730587211 501(C)(3) 27423 0 MIDRASHA PROGRAM TULSA DAY CENTER 415 W ARCHER ST TULSA OK 74103 731557819 501(C)(3) 14660 0 OPERATING SUPPORT ZARROW POINTE 2025 E 71ST STREET TULSA OK 74136 731227715 501(C)(3) 6000 0 OPERATING SUPPORT PEF ISRAEL ENDOWMENT FUND 630 THIRD AVENUE 15TH FLOOR NEW YORK NY 10017 136104086 501(C)(3) 10000 0 2023 ISRAEL CRISIS SUPPORT DEBT RELIEF ASSISTANCE 1 7067 PART I, LINE 2: RECORDS PERTAINING TO THE ALLOCATIONS/GRANT MAKING PROCESS, AS WELL AS THE INDIVIDUAL ALLOCATIONS AND GRANTS MADE, ARE RETAINED BY THE FEDERATION IN ACCORDANCE WITH ITS FINANCIAL,ADMINISTRATIVE AND ACCOUNTING POLICIES & PROCEDURES, INCLUDING THE FEDERATION'S RECORD RETENTION POLICIES. PART I LINE 2: ALLOCATIONS MADE TO AGENCIES AND ORGANIZATIONS THROUGH THE JEWISH FEDERATION OF TULSA'S ANNUAL BUDGET ARE REVIEWED BY ITS BUDGET COMMITTEE AND PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL. REQUESTS FOR SUCH ALLOCATIONS REQUIRE SUPPORT VIA BUDGETARY INFORMATION, DISCUSSIONS WITH OFFICIALS OF THE REQUESTING ORGANIZATIONS, AND OTHER EVIDENCE OF NEED AS REQUIRED BY THE COMMITTEE. REQUESTS FOR JFT FOUNDATION FUNDS REQUIRE SUBMISSION IN ACCORDANCE WITH THE FOUNDATION'S PROCEDURES AND FORMS. THE FOUNDATION COMMITTEE REVIEWS SUCH REQUESTS IN ACCORDANCE WITH THE FOUNDATION'S GRANT APPROVAL CRITERIA, INCLUDING MEETING FOUNDATION GRANT MAKING OBJECTIVES, NEED, VERIFICATION OF THE REQUESTING ORGANIZATION'S QUALIFYING CREDENTIALS (501(C)(3), ETC.). ORGANIZATIONS RECEIVING FOUNDATION GRANTS USUALLY DO SO FOR SPECIFIC PROJECT PURPOSES AND REPORT BACK TO THE COMMITTEE WHEN COMPLETED. ENDOWMENT FUNDS BY NATURE HAVE SPECIFIED GRANT MAKING PURPOSES AND THE SCOPE OF SUCH GRANTS MAY BE FAIRLY NARROW. RECOMMENDATION DOCUMENTS ARE SUBMITTED TO THE FEDERATION BY DONOR ADVISORS, WHICH ARE REVIEWED AND APPROVED BY THE FOUNDATION COMMITTEE, OR SUB-COMMITTEE. PHILANTHROPIC FUND GRANT RECOMMENDATIONS ARE SUBJECTED TO THE SAME APPROVAL PROCESS AS ENDOWMENT FUND GRANTS. 0 0 0 0 0 0 0 0 0 AIDA NOZICK EXECUTIVE DIRECTOR 183154 0 0 0 0 0 7652 0 11488 0 202294 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A EXECUTIVE COMMITTEE MEMBERS ARE MADE UP OF THE BOARD PRESIDENT AND OFFICERS OF THE BOARD (PRESIDENT-ELECT, VICE-PRESIDENT(S), TREASURER AND/OR SECRETARY AND OTHER MEMBERS OF THE BOARD AS DETERMINED BY THE PRESIDENT. PAST PRESIDENTS ARE ALSO ABLE TO BE ON THE COMMITTEE, IF THEY DESIRE. ALL ARE MEMBERS OF THE BOARD. THE AUTHORITY OF THE EXECUTIVE COMMITTEE IS SUBJECT TO THE APPROVAL OF THE BOARD. IT FUNCTIONS PRIMARILY AS COUNSEL TO THE PRESIDENT. FORM 990, PART VI, SECTION A, LINE 2 MARK LOBO AND NANCY LOBO ARE MARRIED FORM 990, PART VI, SECTION A, LINE 6 THE FEDERATION HAS "MEMBERS" AS PERTAINS TO THOSE PERSONS WHO MAKE DONATIONS TO ITS ANNUAL CAMPAIGN. THESE MEMBERS HAVE VOTING RIGHTS AT THE FEDERATION'S ANNUAL MEETING TO ELECT BOARD MEMBERS. THESE DONATIONS ARE RECEIPTED AS TAX DEDUCTIBLE DONATIONS; THE CHARLES SCHUSTERMAN JEWISH COMMUNITY CENTER ("CSJCC") HAS "MEMBERS" AS PERTAINS TO MEMBERSHIP PRIVILEGES TO THE FITNESS CENTER, POOL, AND CENTER PROGRAMS. MEMBERSHIPS PAID FOR BY CSJCC MEMBERS DO NOT RECEIVE TAX DEDUCTION RECEIPTS FOR SUCH SINCE MEMBERS RECEIVE "GOODS AND/OR SERVICES" FOR PAID MEMBERSHIPS. THE SHERWIN MILLER MUSEUM OF JEWISH ART RECEIVES MEMBERSHIP CONTRIBUTIONS WITH NO VOTING RIGHT PRIVILEGES GIVEN AND NO GOODS OR SERVICES GIVEN TO THE MUSEUM'S MEMBERS. MUSEUM MEMBERS RECEIVE TAX DEDUCTION CONTRIBUTION RECEIPTS FOR THEIR MEMBERSHIP CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE FEDERATION HAVE VOTING RIGHTS AT THE FEDERATION'S ANNUAL MEETING TO ELECT BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FEDERATION MAINTAINS AN AUDIT COMMITTEE, DULY AUTHORIZED BY THE BOARD OF DIRECTORS, TO OVERSEE AUDIT AND TAX MATTERS OF THE ORGANIZATION. THE COMMITTEE ACTIVELY PARTICIPATES IN THE ANNUAL AUDIT PROCESS AND REVIEW OF THE FINAL AUDIT REPORT AND FINDINGS OF THE AUDITORS. IN ADDITION, THE COMMITTEE REVIEWS THE FEDERATION'S FORM 990 PRIOR TO ITS FILING. THIS REVIEW TAKES PLACE WITH FEDERATION PROFESSIONAL STAFF AND, IF NECESSARY, WITH THE RETURN'S PREPARERS. THE CHAIR OF THE AUDIT COMMITTEE THEN REPORTS BACK TO BOARD OF DIRECTORS REGARDING THESE REVIEWS. FORM 990, PART VI, SECTION B, LINE 12C THE FEDERATION MAINTAINS A CONFLICT OF INTEREST POLICY, INVOLVING A FORMAL PROCESS WHICH INCLUDES THE COMPLETION BY INDIVIDUAL OFFICERS, DIRECTORS, AND KEY EMPLOYEES OF A CONFLICT OF INTEREST DISCLOSURE FORM FOR DIRECTORS AND OFFICERS IN WHICH RELATIONSHIPS AND/OR INTERESTS THAT EXIST, WHICH COULD GIVE RISE TO CONFLICT, ARE DISCLOSED. THESE POTENTIAL CONFLICTS ARE INDIVIDUALLY ADDRESSED BY THE BOARD OF DIRECTORS AND, IF DETERMINED TO EXIST, RESOLVED. FORM 990, PART VI, SECTION B, LINE 15 THE FEDERATION MAINTAINS A COMPENSATION POLICY FOR THE PURPOSE OF ESTABLISHING THAT THE ORGANIZATION PAYS NO MORE THAN REASONABLE COMPENSATION FOR PERSONAL SERVICES RENDERED TO THE FEDERATION BY OFFICERS AND EMPLOYEES. DIRECTORS OF THE FEDERATION DO NOT RECEIVE COMPENSATION FOR FULFILLING THEIR DUTIES AS DIRECTORS. THE FEDERATION MAINTAINS A PERSONNEL COMMITTEE, DULY AUTHORIZED BY THE BOARD OF DIRECTORS, TO OVERSEE COMPENSATION AND OTHER HUMAN RESOURCE MATTERS OF THE ORGANIZATION. IN MAKING THE DETERMINATION THAT THE FEDERATION COMPLIES WITH ITS COMPENSATION POLICY, THE COMMITTEE CONSIDERS TOTAL COMPENSATION, INCLUDING SALARY AND BENEFITS, IN LIGHT OF THE POSITION, RESPONSIBILITY AND QUALIFICATION OF THE OFFICER FOR THE POSITION HELD, INCLUDING THE RESULT OF AN EVALUATION OF THE OFFICER'S PRIOR YEAR PERFORMANCE FOR THE FEDERATION. ADDITIONALLY, IN MAKING ITS DETERMINATION, THE COMMITTEE OBTAINS AND CONSIDERS APPROPRIATE DATA CONCERNING COMPARABLE COMPENSATION PAID TO SIMILAR OFFICERS IN LIKE CIRCUMSTANCES. THE COMMITTEE MUST APPROVE IN ADVANCE THE AMOUNT OF ALL COMPENSATION FOR OFFICERS OF THE FEDERATION. FORM 990, PART VI, SECTION C, LINE 19 THE FEDERATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. THE FEDERATION PROVIDES INFORMATION PERTAINING TO THE PROCESS OF REQUESTING SUCH ACCESS ON ITS WEBSITE. FORM 990, PART XI, LINE 9: BOOK/TAX DIFFERENCE CB KERR REALTY LTD -851. FORM 990 PART XII, LINE 2C THE FEDERATION MAINTAINS AN AUDIT COMMITTEE, DULY AUTHORIZED BY THE BOARD OF DIRECTORS, TO OVERSEE AUDIT AND TAX MATTERS OF THE ORGANIZATION. THE COMMITTEE ACTIVELY PARTICIPATES IN THE ANNUAL AUDIT PROCESS AND REVIEW OF THE FINAL AUDIT REPORT AND FINDINGS OF THE AUDITORS.