2025-11-17T16:45:12-05:00 2024-12-31 731479528 HEATHERINGTON & FIELDS CPA'S 8905 S YALE AVE STE 200 TULSA OK 741373553 990 2024-01-01 730579243 JEWISH FEDERATION OF TULSA JEWI 9184951100 2021 E 71ST STREET TULSA OK 74136 TYLER CORETZ BOARD MEMBER 9184951100 2025-11-17 true true SUZANNE M CAROLLA CPA P00569339 9184961248 2025-11-17 2024 2025-03-06 01:10:19Z JOE ROBERTS 2021 E 71ST STREET TULSA OK 74136 11095567 false X WWW.JEWISHTULSA.ORG X 1948 OK TO PROMOTE CULTURAL, SOCIAL, PHILANTHROPIC AND SPIRITUAL INTERESTS AND TO PROMOTE JEWISH VALUES. 35 35 134 100 32081 4483268 2037986 613127 739322 833125 1303791 -5195 30565 5924325 4111664 388306 645839 0 1990106 2164339 0 147573 2202198 2003048 4580610 4813226 1343715 -701562 36986209 39531299 235750 424858 36750459 39106441 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 COMMNITY, AS WELL AS BY ENGAGING IN COMMUNITY RELATIONS AND OUTREACH, AND PROVIDING A VARIETY OF SERVICES OT THE BROADER TULSA COMMUNITY. false false 3567979 645839 728327 THE JEWISH FEDERATION OF TULSA (THE FEDERATION) IS A NONPROFIT ORGANIZATION WITH A MISSSION 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. 601037 10995 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. 4169016 true true false false false true false true false true true false false false true true true false false false false false false false true false false true false false false false false false false false false false true false false false false false false false false true 23 0 true 134 true true true false false false false true true false false false false false false X 35 35 false false false false true true false true true false false false true true true true true true true false OK X JOE ROBERTS 9184951100 2021 E 71ST STREET TULSA OK 74136 JOE ROBERTS EXECUTIVE DI 40.00 X 60286 0 641 ROBERT SAUCEDA DEP DIR OF F 40.00 X 99548 0 472 JARED GOLDFARB PRESIDENT 10.00 X X 0 0 0 MICHAEL MUDD VICE PRESIDE 5.00 X X 0 0 0 BRAD SANDITEN TREASURER 10.00 X X 0 0 0 BRIAN BROUSE SECRETARY 5.00 X X 0 0 0 DAVID PATTERSON SMMJA BOARD 5.00 X X 0 0 0 RANDEE CHARNEY BOARD MEMBER 1.00 X 0 0 0 EDWARD SHERMAN BOARD MEMBER 1.00 X 0 0 0 BEN AUSSENBERG BOARD MEMBER 1.00 X 0 0 0 EDWARD KAPLAN BOARD MEMBER 1.00 X 0 0 0 MATT KATZ BOARD MEMBER 1.00 X 0 0 0 VYACHESLAV KHRAPAK BOARD MEMBER 1.00 X 0 0 0 KAREN TILKIN BOARD MEMBER 1.00 X 0 0 0 JILLIAN ROBERTS BOARD MEMBER 1.00 X 0 0 0 YONATAN SCHMIDT BOARD MEMBER 1.00 X 0 0 0 BARBARA WINDER BOARD MEMBER 1.00 X 0 0 0 KLARA BODE BOARD MEMBER 1.00 X 0 0 0 TYLER CORETZ BOARD MEMBER 1.00 X 0 0 0 JENNIFER 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 MARK LOBO BOARD MEMBER 1.00 X 0 0 0 BRAE RILEY BOARD MEMBER 1.00 X 0 0 0 JOHN SIELER BOARD MEMBER 1.00 X 0 0 0 EVA UNTERMAN BOARD MEMBER 1.00 X 0 0 0 JODI FINER ZALK 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 LORI FRANK BOARD MEMBER 1.00 X 0 0 0 ALEX GOLDBERG BOARD MEMBER 1.00 X 0 0 0 DR MYRON KATZ BOARD MEMBER 1.00 X 0 0 0 LYNN SCHUSTERMAN BOARD MEMBER 1.00 X 0 0 0 JON STOLPER BOARD MEMBER 1.00 X 0 0 0 ANGELA TAUBMAN BOARD MEMBER 1.00 X 0 0 0 ANDREW WOLOV BOARD MEMBER 1.00 X 0 0 0 STEPHEN ZELIGSON BOARD MEMBER 1.00 X 0 0 0 159834 1113 false false false 176342 96526 110128 1654990 200911 2037986 PROGRAM SERVICE 900099 686171 686171 AUXILIARY ACTIVITIES 900001 42156 42156 MUSEUM ADMISSIONS 713990 10995 10995 739322 834472 834472 1767 1767 7420884 6951565 469319 469319 469319 3090 96526 31471 -28381 -28381 2064 867 1197 1197 TULSA JEWISH REVIEW 513120 32081 32081 CB KERR REALTY LTD 900099 23901 23901 55982 4111664 740519 32081 1301078 645839 645839 159834 76214 43077 40543 1690673 1530077 148117 12479 48134 38374 7456 2304 125457 99624 21526 4307 140241 117933 17418 4890 1499 1499 38304 11491 26813 109792 63646 46146 117382 84597 24973 7812 10787 6640 4147 81530 61151 11323 9056 240101 219089 16996 4016 421230 379969 41261 144880 120787 21775 2318 PROGRAM EXPENSE 334861 297683 3472 33706 OTHER EXPENSES 181425 133584 31815 16026 REPAIRS 134526 125050 7536 1940 CONTRACT LABOR 101248 80775 13840 6633 85483 76493 8946 44 4813226 4169016 496637 147573 2333910 533202 149911 2291189 13653 70977 77500 122867 28824 23091 16457568 13058791 3527977 3398777 30713104 32949766 141330 141430 36986209 39531299 172386 305997 15000 63590 48364 55271 235750 424858 X 24476785 26003480 12273674 13102961 36750459 39106441 36986209 39531299 X -701562 3059607 -2063 X false true X true false X 1364454 2042136 1933348 4483268 2037986 11861192 1364454 2042136 1933348 4483268 2037986 11861192 1503652 10357540 538698 628555 614869 847663 836239 3466024 15638 18783 18490 18421 23901 95233 15422449 2383975 0.67160 0.71980 X PART II, LINE 10 CB KERR REALTY LTD 95,233 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26 261802 518328 4477420 true true X X X X X EDUCATIONAL PROGRAMMING false 22445600 284766 2952957 1515198 77575 24090550 17714988 2760534 2992189 960353 61758 22445600 21797034 337261 -3643474 712975 62858 17714988 20306240 555254 2524842 1589302 21797034 18680926 225774 2470359 361945 673029 35845 20306240 0.48630 0.36790 0.14580 false false 371910 371910 12727413 10843671 1883742 3001400 1938120 1063280 356845 277000 79845 3398777 THE JEWISH FEDERATIONS OF NORTH 55270 AMERICA 1 55271 X 7059416 3059607 3059607 3999809 109792 2063 111855 4111664 4703434 4703434 109792 109792 4813226 SCHEDULE D, PAGE 2, 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 DEACCESIONED DURING THE YEARS ENDED DECEMBER 31, 2024. SCHEDULE D, PAGE 2, 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. SCHEDULE D, PAGE 3, PART X 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 STATMENTS. 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. SCHEDULE D, PAGE 4, PART XI, LINE 4B BOOK/TAX DIFFERENCE CB KERR REALTY LTD 2,063 SMM GALA 99616 96526 3090 14329 17142 99616 96526 3090 14329 17142 31471 -28381 true B'NAI B'RITH YOUTH ORGANIZATION - TULSA 2021 E 71ST STREET TULSA OK 74136 311794932 501C3 92500 BUDGETARY SUPPORT CONGREGATION B'NAI EMUNAH 1719 S OWASSO AVE TULSA OK 74120 736004597 501C3 65480 OPERATING SUPPORT JEWISH FEDERATIONS OF NORTH AMERICA PO BOX 157 WALL STREET STATION NEW YORK NY 10268 131624240 501C3 59271 SOCIAL & ADMIN SUPP MIZEL JEWISH COMMUNITY DAY SCHOOL 2021 E 71ST STREET TULSA OK 74136 730983653 501C3 9440 56742 FMV FACILITIES OPERATING SUPPORT TEMPLE ISRAEL 2004 EAST 22ND PLACE TULSA OK 74114 730587211 501C3 58760 MIDRASHA PROGRAM TULSA DAY CENTER 415 W ARCHER ST TULSA OK 74103 731557819 501C3 10000 OPERATING SUPPORT ZARROW POINTE 2025 E 71ST STREET TULSA OK 74136 731227715 501C3 124830 OPERATING SUPPORT OKLAHOMA B'NAI B'RITH HILLEL FOUNDATION 494 ELM AVE NORMAN OK 73069 736106369 501C3 38000 OPERATING SUPPORT BEIS MIDRASH OF QUEENS 17 FOR GEORGE HILL 7J NEW YORK NY 10040 112509831 501C3 15230 OPERATING SUPPORT B'NAI ISRAEL 2004 E 22ND PL TULSA OK 74114 736004597 501C3 13900 OPERATING SUPPORT ANTI-DEFAMATION LEAGUE 605 THIRD AVENUE NEW YORK NY 101583560 131818723 501C3 15230 OPERATING SUPPORT AMERICAN SOCIETY FOR YAD VASHEM INC 500 FIFTH AVENUE 42ND FLOOR NEW YORK NY 10110 133106768 501C3 15230 OPERATING SUPPORT BRANDEIS UNIVERSITY PO BOX 9110 WALTHAM MA 024549110 042103552 501C3 7620 OPERATING SUPPORT SB 1671 OKLAHOMA HOLOCAUST LEGISLATION COALITION FOUNDATION 3701 S HARVARD AVE STE A361 TULSA OK 74135 992417810 501C3 20610 OPERATING SUPPORT TULSA COMMUNITY FOUNDATION 7030 S YALE SUITE 600 TULSA OK 74136 731554474 501C3 20000 OPERATING SUPPORT THE US HOLOCAUST MEMORIAL MUSEUM 100 RAOUL WALLENBERG PLACE SW WASHINGTON DC 20024 521309391 501C3 15230 OPERATING SUPPORT 16 SCHEDULE I, PAGE 1, 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. 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 CREDIENTIALS (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. X 5 200911 NYSE & NASDAQ false true false FORM 990 - ORGANIZATION'S MISSION 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 COMMNITY, AS WELL AS BY ENGAGING IN COMMUNITY RELATIONS AND OUTREACH, AND PROVIDING A VARIETY OF SERVICES OT THE BROADER TULSA COMMUNITY. FORM 990, PAGE 2, PART III, LINE 4A THE JEWISH FEDERATION OF TULSA (THE FEDERATION) IS A NONPROFIT ORGANIZATION WITH A MISSSION 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. FORM 990, PAGE 6, PART VI, 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 BAORD. IT FUNCTIONS PRIMARILY AS COUNSEL TO THE PRESIDENT. FORM 990, PAGE 6, PART VI, LINE 6 THE FEDERATION HAS "MEMBERS" AS PERTAINS TO THOSE PERSONS WHO MAKE DONATIONS TO THE 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 PRIVELEGES 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 PRIVELEGES 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, PAGE 6, PART VI, LINE 7A MEMBERS OF THE FEDERATION HAVE VOTING RIGHTS AT THE FEDERATION'S ANNUAL MEETING TO ELECT BOARD MEMBERS. FORM 990, PAGE 6, PART VI, 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 PARTIPATES 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, PAGE 6, PART VI, 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, PAGE 6, PART VI, LINE 15A 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, RESPONSIBLITY AND QUALIFICATION OF THE OFFICER FOR THE POSTION HELD, INCLUDING THE RESULT OF AN EVALUATION OF THE OFFICER'S PRIOR YEAR PERFORMANCCE 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, PAGE 6, PART VI, LINE 15B SEE PROCEDURES OUTLINED IN FORM 990, PART VI, LINE 15A FORM 990, PAGE 6, PART VI, 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 -2,063