2025-10-05T23:36:12-05:00 2024-12-31 953001179 WINDES INC 2050 MAIN ST STE 1300 IRVINE CA 92614 990 2024-01-01 952407026 JEWISH FEDERATION OF ORANGE COUNTY JEWI 9494353484 1 FEDERATION WAY 210 IRVINE CA 92603 BARRY GROSSMAN TREASURER 9494353484 2025-10-01 1 1 ELEANOR A LIVINGSTON CPA MST P00226461 9498529433 2025-10-01 2024 2025-03-06 01:10:19Z ERIK LUDWIG 1 FEDERATION WAY 210 IRVINE CA 92603 5548345 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 26 160 0 0 5746752 4443112 0 0 229300 464499 -8647 -188423 5967405 4719188 1638140 1449398 0 0 1844435 2148261 0 0 293273 859760 968716 4342335 4566375 1625070 152813 13988874 14735910 569400 673092 13419474 14062818 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 310415 321584 SERVING COMMUNITY MEMBERS IN NEEDHOLOCAUST SURVIVOR PROGRAM: 182 SURVIVORS WERE SERVED IN 2024 WITH INDIVIDUAL CASE MANAGEMENT; COMPENSATION FOR HOME CARE AND HOUSEKEEPING SERVICES; ASSISTANCE WITH RESTITUTION APPLICATIONS; EMERGENCY FINANCIAL AID; AND CAF 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 2024, 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: 362 ORANGE COUNTY HOUSEHOLDS WERE SERVED IN 2024 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. 1007584 PHILANTHROPY AND LEADERSHIP DEVELOPMENTIN 2024, OVER 1,800 JFEDOC'S DONORS REPRESENTING 1,705 HOUSEHOLDS 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. 1127614 1127814 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 $1.06 MILLION FOR HUMANITARIAN RELIEF. AS OF DECEMBER 2024, A TOTAL OF $1.25 MILLION, INCLUDING $200,000 FROM THE LEON NINBURG ISRAEL EMERGENCY FUND, HAD BEEN DISTRIBUTED PER THE RECOMMENDATION OF FEDERATION'S COMMUNITY PLANNING & GRANTS COMMITTEE, WITH APPROVAL BY THE BOARD, TO NONPROFIT PARTNERS IN ISRAEL PROVIDING TRAUMA AND MEDICAL CARE, HOUSING, SMALL BUSINESS LOANS, AND OTHER CRITICAL SERVICES.TEEN ENGAGEMENT & WELLNESS INITIATIVE: 898 ORANGE COUNTY JEWISH TEENS BENEFITED FROM JFEDOC'S GRANTS UNDER THIS INITIATIVE TO FIVE INNOVATIVE PROGRAMS OFFERED BY JFEDOC'S COMMUNITY PARTNERS. PASSPORT TO JEWISH LIFE: 108 JEWISH STUDENTS IN GRADES 3-12 WERE ASSISTED BY JFEDOC PASSPORT GRANTS TO SUPPORT THEIR PARTICIPATION IN JEWISH SUMMER CAMP, MACCABI GAMES, SUMMER YESHIVAS, AND OTHER IMMERSIVE JEWISH SUMMER PROGRAMS.WEISSMAN ARTS: 750+ COMMUNITY MEMBERS PARTICIPATED IN CELEBRATE ISRAEL @ 76, 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. STUDENTS AT THE UNIVERSITY CAMPUSES AND LOCAL COMMUNITY COLLEGES BENEFITED FROM REGULAR PROGRAMMING PROVIDED BY THESE JEWISH CAMPUS ORGANIZATIONS. 1158321 COMMUNITY RELATIONS AND ENGAGEMENTSOLIDARITY WITH ISRAEL: IN SEPTEMBER 2024, FOLLOWING THE MURDER OF HOSTAGES TAKEN DURING THE ATTACK ON ISRAEL ON OCTOBER 7, 2023, 300 COMMUNITY MEMBERS GATHERED FOR A SOLIDARITY RALLY TO MOURN THE LOSS AND PRAY FOR THE SAFE RETURN OF THE REMAINING HOSTAGES. ADDITIONALLY, ON THE FIRST ANNIVERSARY OF OCTOBER 7, 2023, JFEDOC PARTNERED WITH COMMUNITY ORGANIZATIONS TO CREATE A MEMORIAL PROGRAM IN HONOR OF THE VICTIMS, ATTRACTING THE ATTENDANCE OF OVER 1,000 COMMUNITY MEMBERS AND GOVERNMENT OFFICIALS. ROSE PROJECT: IN FEBRUARY 2024, ROSE PROJECT PARTNERED WITH UCI TO HOST THE COUNTERING HATE SUMMIT, WHICH ATTRACTED 200 COMMUNITY MEMBERS, LAW ENFORCEMENT PERSONNEL, EDUCATORS, STUDENTS, CIVIL LEADERS, AND POLICYMAKERS TO ADDRESS CONCERNS AROUND ANTISEMITISM, HATE SPEECH, AND DISCRIMINATION. THE SUMMIT EMPHASIZED SOLIDARITY, EDUCATION, AND COLLECTIVE ACTION SO THAT ALLIES CAN BECOME POWERFUL ADVOCATES IN THE FIGHT AGAINST ANTISEMITISM. STUDENT TO STUDENT: 3,425 STUDENTS AND EDUCATORS IN ORANGE COUNTY MIDDLE AND HIGH SCHOOLS LEARNED ABOUT JEWISH LIFE AND CULTURE THROUGH PEER PRESENTATIONS BY 70 JEWISH TEEN AMBASSADORS IN THE 2024 COHORT OF THE ROSE PROJECT'S STUDENT TO STUDENT INITIATIVE. PJ LIBRARY: IN 2024, 2,170 CHILDREN RECEIVED FREE AGE-APPROPRIATE, JEWISH-THEMED BOOKS (FOR AGES 0 TO 12). OVER 18,800 BOOKS WERE DELIVERED DURING THE YEAR. MEANINGFUL AND EXCITING ACTIVITIES WERE ALSO PROVIDED FOR FAMILIES WITH THEIR CHILDREN, AS WELL AS PARENT-ONLY PROGRAMS.NEXTGEN: 192 YOUNG ADULTS IN THEIR 20S, 30S, AND 40S PARTICIPATED IN PROGRAMS THAT PROVIDED MEANINGFUL CONNECTION, LEADERSHIP DEVELOPMENT, NETWORKING, AND VOLUNTEER OPPORTUNITIES, KEEPING THEM CONNECTED TO JEWISH LIFE IN ORANGE COUNTY AND EMPOWERING THEM TO LEAD. 1158321 3603934 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 19 0 1 26 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 1 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 AMIR KAHANA CHAIR OF THE BOARD 1.00 X X 0 0 0 DANIELLE BRONNER SECRETARY 1.00 X X 0 0 0 BARRY GROSSMAN TREASURER 1.00 X X 0 0 0 HEATHER KLINE DIRECTOR 1.00 X 0 0 0 LORI SCHWARTZ 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 YAEL ARONOFF 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 MARGOT SHAPIRO 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 ANDREA ALFI DIRECTOR (UNTIL 09/2024) 1.00 X 0 0 0 HOWARD LEVY DIRECTOR (UNTIL 09/2024) 1.00 X 0 0 0 ERIK LUDWIG PRESIDENT & CHIEF EXECUTIVE OFFICER 40.00 X 362765 0 11982 KATHLEEN MELLON CHIEF ADMINISTRATIVE OFFICER 40.00 X 135604 0 22532 STEPHANIE EPSTEIN CHIEF PHILANTHROPY OFFICER 40.00 X 139555 0 6721 ADINA KOSOFF CONTROLLER 40.00 X 149728 0 6068 787652 0 47303 4 0 1 0 MILLER INK 11400 W OLYMPIC BLVD SUITE 300 LOS ANGELES CA 90064 PR SERVICES 105031 1 213707 267270 3962135 201356 4443112 465901 465901 340451 341853 -1402 -1402 -1402 287981 213707 487304 -199323 -199323 OTHER REVENUE 900099 10900 10900 10900 4719188 0 0 276076 X 1398214 1398214 51184 51184 374748 269818 56213 48717 1424831 900747 338856 185228 83213 53250 19145 10818 128920 83798 28362 16760 136549 88757 30041 17751 46100 46100 50509 50509 284191 227681 18926 37584 71198 53881 6145 11172 16663 6728 8571 1364 232782 146561 27409 58812 37414 27141 4405 5868 2285 1485 503 297 31438 20435 6916 4087 CATERING 199945 143634 2428 53883 EVENTS AND SPEAKERS 122754 83104 50 39600 LICENSES AND FEES 90308 55141 21227 13940 BAD DEBT EXPENSE 90274 90274 -307145 -97899 3362 -212608 4566375 3603934 669168 293273 1960480 2272314 935766 921305 520761 388578 52016 59147 38061 28373 11973 9688 4554120 4888203 5953758 6196675 13988874 14735910 569400 673092 569400 673092 X -586766 270395 14006240 13792423 13419474 14062818 13988874 14735910 X 152813 -28761 519292 X 0 1 X 1 0 X 5599734 4882311 4730885 5746752 4443112 25402794 5599734 4882311 4730885 5746752 4443112 25402794 3076248 22326546 233168 419673 206615 244916 465901 1570273 153309 5470 36317 8049 10900 214045 27187112 70 0.82120 0.84560 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 153,309. 2021 AMOUNT: $ 5,470. 2022 AMOUNT: $ 36,317. 2023 AMOUNT: $ 8,049. 2024 AMOUNT: $ 10,900. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5934912 519292 276334 6177870 4834251 797624 586104 283067 5934912 6004194 84326 -1254269 4834251 5539135 53529 411530 6004194 2214883 2850143 474109 5539135 0.00000 1.00000 0.00000 1 0 7540 2513 5027 30521 25860 4661 9688 BENEFICIAL INTERESTS IN ASSETS HELD AT JCF AND BANK OF AMERICA 6177870 CEMETERY PLOTS 15000 DONATED ASSETS 3501 OTHER ASSETS 304 6196675 X 5160493 -28761 1283 -27478 5187971 50509 -519292 -468783 4719188 4517149 1283 1283 4515866 50509 50509 4566375 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: JFEDOC IS EXEMPT FROM TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND THE CORRESPONDING PROVISION OF THE CALIFORNIA REVENUE AND TAXATION CODE AND IS GENERALLY NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES. HOWEVER, JFEDOC 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, 2024, 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. JFEDOC 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 -519,292. WOMEN'S VOICES 159189 159189 47226 86925 40250 24920 SOLOMON SOCIETY LATE NIGHT 279663 54072 225591 58421 59693 43876 56500 7103 4 62836 446 62390 4194 42585 9952 5659 501688 213707 287981 58421 111113 173386 106702 37682 487304 -199323 1 JEWISH FEDERATIONS OF NORTH AMERICA INC 25 BROADWAY SUITE 1700 NEW YORK NY 100041010 131624240 501(C)(3) 792323 0 ISRAEL & OVERSEAS; FAIR SHARE MERAGE JEWISH COMMUNITY CENTER OF ORANGE COUNTY 1 FEDERATION WAY STE 200 IRVINE CA 92603 330016661 501(C)(3) 77550 0 PASSPORTS CAMP GRANTS; ARTS GRANT; TEEN INITIATIVE GRANTS JEWISH COMMUNITY FOUNDATION OF ORANGE COUNTY 1 FEDERATION WAY STE 230 IRVINE CA 92603 953645825 501(C)(3) 10000 0 UNUSED 2023 GRANTS FUNDS (JFEDOC - FEDLEADS) 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) 90000 0 ROSE PROJECT GRANT; TEEN INITIATIVE GRANT JEWISH FAMILY SERVICE OF SAN DIEGO 8804 BALBOA AVENUE SAN DIEGO CA 92123 951644024 501(C)(3) 219216 0 HOLOCAUST SURVIVOR PROGRAM CAMP RAMAH IN CALIFORNIA 17525 VENTURA BLVD STE 310 ENCINO CA 91316 951843131 501(C)(3) 10000 0 PASSPORTS CAMP GRANTS CAMP ALONIM 15600 MULHOLLAND DRIVE LOS ANGELES CA 90077 951684064 501(C)(3) 6600 0 PASSPORTS CAMP GRANTS CHABAD AT CHAPMAN UNIVERSITY 638 E COLLINS AVE ORANGE CA 92870 813643001 501(C)(3) 10000 0 ROSE PROJECT 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 12 LIFELINES: FINANCIAL SUPPORT FOR RENT, MORTGAGE, UTILITY, FOOD, AND HEALTH NEEDS. 50 51184 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 278171 0 36000 0 48594 0 11982 0 0 0 374747 0 0 0 KATHLEEN MELLON CHIEF ADMINISTRATIVE OFFICER 133685 0 0 0 1919 0 5347 0 17185 0 158136 0 0 0 ADINA KOSOFF CONTROLLER 149728 0 0 0 0 0 5989 0 79 0 155796 0 0 0 X 15 142935 FMV X AUCTION ITEMS 21 58421 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 2 AMIR KAHANA AND JASON FELD HAVE A BUSINESS RELATIONSHIP. STUART WOLFE AND SAM WYMAN HAVE A BUSINESS RELATIONSHIP. 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 227,681. MANAGEMENT AND GENERAL EXPENSES 18,926. FUNDRAISING EXPENSES 37,584. TOTAL EXPENSES 284,191. FORM 990, PART IX, LINE 24E COMMUNITY DEVELOPMENT AND OUTREACH: PROGRAM SERVICE EXPENSES 80,733. MANAGEMENT AND GENERAL EXPENSES 775. FUNDRAISING EXPENSES 1,579. TOTAL EXPENSES 83,087. AUCTION EXPENSE: PROGRAM SERVICE EXPENSES 29,181. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 19,454. TOTAL EXPENSES 48,635. PRINTING AND GRAPHICS: PROGRAM SERVICE EXPENSES 23,899. MANAGEMENT AND GENERAL EXPENSES 1,248. FUNDRAISING EXPENSES 8,933. TOTAL EXPENSES 34,080. EDUCATION AND PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 6,583. MANAGEMENT AND GENERAL EXPENSES 201. FUNDRAISING EXPENSES 176. TOTAL EXPENSES 6,960. POSTAGE: PROGRAM SERVICE EXPENSES 3,645. MANAGEMENT AND GENERAL EXPENSES 889. FUNDRAISING EXPENSES 465. TOTAL EXPENSES 4,999. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 1,712. MANAGEMENT AND GENERAL EXPENSES 249. FUNDRAISING EXPENSES 437. TOTAL EXPENSES 2,398. FUNDRAISING EVENT EXPENSES: PROGRAM SERVICE EXPENSES -243,652. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES -243,652. TOTAL EXPENSES -487,304. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTERESTS IN ASSETS HELD BY OTHERS 519,292.