2025-04-30T15:33:54-05:00 2024-06-30 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2023-07-01 470384659 JEWISH FEDERATION OF OMAHA INC JEWI 4023348200 333 S 132ND ST OMAHA NE 68154 ROBERT GOLDBERG CEO 4023348200 2025-04-30 1 1 WENDY R COOLEY CPA P01523804 4023302660 2025-04-30 2023 2025-03-06 01:10:19Z ROBERT GOLDBERG 333 S 132ND ST OMAHA NE 68154 49483522 0 X WWW.JEWISHOMAHA.ORG X 1935 NE TO BUILD AND SUSTAIN A STRONG AND VIBRANT OMAHA JEWISH COMMUNITY AND TO SUPPORT JEWS IN ISRAEL AND AROUND THE WORLD. 21 21 753 777 106845 0 12043240 23055191 23808905 25661849 325855 383852 394729 382630 36572729 49483522 2572675 3429625 0 0 19146592 21045807 34 0 986763 15919900 18275799 37639201 42751231 -1066472 6732291 57418524 64672262 8321514 8680975 49097010 55991287 X TO BUILD AND SUSTAIN A STRONG AND VIBRANT OMAHA JEWISH COMMUNITY AND TO SUPPORT JEWS IN ISRAEL AND AROUND THE WORLD. 0 0 13306013 11533051 "THE ROSE BLUMKIN JEWISH HOME (RBJH) IS A SKILLED NURSING FACILITY WITH 105 BEDS. WITH COMPETENT AND CARING STAFF AND ATTENTION TO DETAIL, RBJH ENHANCES THE QUALITY AND CONTINUITY OF SENIOR LIFE IN OMAHA. RBJH HAS SERVED THE OMAHA JEWISH COMMUNITY AS WELL AS THE GREATER OMAHACOMMUNITY'S SKILLED NURSING NEEDS FOR MANY YEARS. THIS PAST YEAR RBJH TOUCHED THE LIVES OF 201 RESIDENTS, PROVIDING 27,598 DAYS OF SKILLED NURSING CARE TO BOTH SHORT-TERM AND LONG-TERM RESIDENTS. JEWISH SOCIAL SERVICES ALSO INCLUDES JEWISH FAMILY SERVICE AND JEWISH SENIOR OUTREACH." 10392314 10200713 "THE MISSION OF THE JEWISH COMMUNITY CENTER (JCC) IS TO CREATE A POSITIVE JEWISH ENVIRONMENT IN WHICH TO BUILD, STRENGTHEN, AND PRESERVE JEWISH IDENTITY AND TRADITION. THE JCC REACHES OUT TO THE JEWISH COMMUNITY AND PROVIDES ITS MEMBERS WITH A UNIQUE OPPORTUNITY TO ASSOCIATE THROUGH A VARIETY OF SOCIAL, CULTURAL, RECREATIONAL, EDUCATIONAL, AND PHYSICAL FITNESS PROGRAMS, ACTIVITIES, AND SERVICES. IN FISCAL YEAR 2024, THE JCC WAS PROUD TO OFFER ITS PROGRAMS AND SERVICES TO 3,543 MEMBER UNITS AND 160 CHILDREN (IN THE CHILDCARE PROGRAM). IN ADDITION, THE JCC HOSTED 20 COMMUNITY PLAYS. " 1390177 602914 7210 JFO'S COMMUNITY ENGAGEMENT & EDUCATION ARM IS TASKED WITH ENHANCING COMMUNITY ENGAGEMENT, PROMOTING LIFELONG, INNOVATIVE JEWISH LEARNING, AND CONTRIBUTING TO COMMUNITY PLANNING. 15317177 2826711 3925624 VARIOUS OTHER COMMUNITY SERVICES 15317177 2826711 3925624 40405681 1 1 0 1 0 0 0 0 1 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 102 0 1 753 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 X 21 21 0 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X RICHARD GOEDEKEN 4023346434 333 SOUTH 132ND STREET OMAHA NE 68154 X MIKE SIEGEL CO-CHAIRPERSON 10.00 3.00 X X 0 0 0 NANCY SCHLESSINGER CO-CHAIRPERSON 10.00 3.00 X X 0 0 0 MICHAEL MILLER TREASURER 10.00 3.00 X X 0 0 0 AVIVA SEGALL DIRECTOR 3.00 0.00 X 0 0 0 BEN JUSTMAN DIRECTOR 3.00 0.00 X 0 0 0 BETSY BAKER DIRECTOR 3.00 0.00 X 0 0 0 BOB BELGRADE DIRECTOR 3.00 10.00 X 0 0 0 BRIAN NOGG DIRECTOR 3.00 0.00 X 0 0 0 JEFF ZACHARIA DIRECTOR 3.00 0.00 X 0 0 0 JUSTIN SPOONER DIRECTOR 3.00 0.00 X 0 0 0 MARGIE GUTNIK DIRECTOR 3.00 0.00 X 0 0 0 NORM SHELDON DIRECTOR 3.00 0.00 X 0 0 0 RON FELDMAN DIRECTOR 3.00 3.00 X 0 0 0 SETH SCHUCHMAN DIRECTOR 3.00 0.00 X 0 0 0 SHANE COHN DIRECTOR 3.00 0.00 X 0 0 0 SHARON KIRSHENBAUM DIRECTOR 3.00 0.00 X 0 0 0 YOSEF SEIGEL DIRECTOR 3.00 0.00 X 0 0 0 ZOE RIEKES DIRECTOR 3.00 0.00 X 0 0 0 CINDY GOLDBERG EX-OFFICIO 3.00 0.00 X 0 0 0 KIMBERLY ROBINSON EX-OFFICIO 3.00 0.00 X 0 0 0 STACEY ERMAN ROCKMAN EX-OFFICIO 3.00 3.00 X 0 0 0 RICHARD GOEDEKEN CFO 40.00 0.00 X 124804 0 6235 ROBERT GOLDBERG CEO 40.00 0.00 X 208241 0 0 JON MEYERS IMMEDIATE PAST PRESIDENT (TO 1/24) 3.00 0.00 X 0 0 0 MARK MARTIN JCC EXECUTIVE DIRECTOR 40.00 0.00 X 204669 0 26628 CHRIS ULVEN RBJH DIRECTOR 40.00 0.00 X 189551 0 9619 DENISE BOLAND REGISTERED NURSE 40.00 0.00 X 112257 0 5611 PHILLIP MALCOM COO 40.00 0.00 X 186037 0 9544 JENNIFER TOMPKINS - EXEC DIR OF PHILANTHROPY & ENGAGEMENT 40.00 0.00 X 122735 0 20873 RUSSELL MCKAY IT MANAGER 40.00 0.00 X 112333 0 17148 1260627 0 95658 12 0 1 0 REHABVISIONS 11623 ARBOR OMAHA NE 68144 THERAPY SERVICES 860535 HELPING HANDS NURSING SOLUTIONS INC 5510 SERGEANT ROAD SIOUX CITY IA 51106 HEALTHCARE STAFFING ORGANIZATION 380717 FARRIS ENGINEERING INC 12700 W DODGE RD OMAHA NE 68154 ENGINEERING SERVICES 120730 3 45000 5723725 190496 17095970 748018 23055191 NURSING HOME REVENUE 623000 11525402 11525402 JCC PROGRAMS 624100 10160700 10160700 SERVICE REVENUE 624100 3860884 3860884 NEWSPAPER ADVERTISING 541800 106845 106845 CEE - PROGRAMS 624100 8018 8018 25661849 288614 288614 271036 0 271036 271036 271036 95238 0 95238 95238 95238 MISCELLANEOUS INCOME 900099 107524 107524 SUBSCRIPTIONS 900099 4070 4070 111594 49483522 25666598 106845 654888 2765604 2765604 664021 664021 571641 533648 24248 13745 16896265 15823601 726047 346617 436604 396174 24681 15749 1780063 1694802 49011 36250 1361234 1280616 51709 28909 22763 9060 13703 61800 61800 6927 6827 100 1042407 968702 65637 8068 60102 53533 1422 5147 3594865 3527753 43796 23316 282692 275706 644 6342 3792666 3685572 97487 9607 252727 245481 7246 60324 33732 20555 6037 181052 181052 4629181 4519108 110073 CENTRAL SERVICES 1615515 1439845 127 175543 FOOD COSTS 613327 599740 9516 4071 MEDICAL SUPPLIES 480000 472471 7529 THERAPY COSTS 1039 1039 1578412 1408646 50985 118781 42751231 40405681 1358787 986763 82133 1172490 4807172 4366075 5905462 4894009 406480 414943 42186 44538 57555 114521 100061342 50685921 43244172 49375421 2873364 4290265 57418524 64672262 2304411 2369634 1022299 1024694 21521 20936 4871330 5213757 101953 51954 8321514 8680975 X 43671077 51260648 5425933 4730639 49097010 55991287 57418524 64672262 6732291 161986 0 X X 0 1 X 1 0 X 18714765 14605320 13708390 12043240 23055191 82126906 18714765 14605320 13708390 12043240 23055191 82126906 18447455 63679451 205587 179591 287632 626842 559650 1859302 108722 155362 92329 356413 84342621 111179162 0.75500 0.69660 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2019 AMOUNT: $ 108,722. 2020 AMOUNT: $ 155,362. 2021 AMOUNT: $ 92,329. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6697 6697 42744534 42751231 1000000 250000 0 0 1000000 1000000 2000000 3000000 27089 6697 33786 250000 250000 500000 750000 X X X 0 0 1 X 37582759 1215098 4298022 1684119 41411760 34412457 1541371 2868251 1239320 37582759 36930546 3022938 -4170449 1370578 34412457 30304342 1021463 6810896 1206155 36930546 29281008 1277265 764421 1018352 30304342 0.20610 0.79390 0.00000 0 1 1 2613823 2613823 79769023 41277326 38491697 11071481 7348102 3723379 6607015 2060493 4546522 49375421 INVESTMENT FUND 4290265 F 4290265 NOTE PAYABLE - JFO FOUNDATION 51954 51954 X PART III, LINE 4: THE NEBRASKA JEWISH HISTORICAL SOCIETY COLLECTS AND PRESERVES RECORDS FROM FAMILIES WHO SETTLED IN NEBRASKA AND EASTERN IOWA DURING THE MID-NINETEENTH AND TWENTY CENTURIES. WE ARE CONTINUALLY DOCUMENTING THE STORIES OF THE PEOPLE WHO RAISED THEIR FAMILIES, BUILT THEIR BUSINESSES, ORGANIZED SYNAGOGUES AND PARTICIPATED IN THE CIVIC DEVELOPMENT AND ECONOMIC GROWTH OF THEIR NEW HOMELAND. OUR ARCHIVES INCLUDE PAPER AND ORAL EVIDENCE AS WELL AS PHOTOGRAPHIC, HISTORICAL RECORDS AND ARTIFACTS THAT RE-CREATE THE HISTORY OF OUR JEWISH COMMUNITY IN AN EFFORT TO OFFER A LASTING HERITAGE FOR OUR CHILDREN AND GRANDCHILDREN. PART IV, LINE 2B: THE FEDERATION HOLDS ASSETS IN TRUST FOR VARIOUS ORGANIZATIONS IN A FIDUCIARY CAPACITY. THE FEDERATION MANAGES THE ASSETS AND CAN ONLY MAKE DISTRIBUTIONS AT THE REQUEST OF THE OWNERS. THE ASSETS ARE INCLUDED IN INVESTMENTS AND LIABILITIES IN CUSTODIAL FUNDS ON THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION. PART V, LINE 4: ENDOWMENT FUNDS HELD BY THE JEWISH FEDERATION OF OMAHA FOUNDATION ARE USED TO SUPPORT PROGRAMS MANAGED BY THE JEWISH FEDERATION OF OMAHA INCLUDING SCHOLARSHIPS, EDUCATION ACTIVITIES AND OTHER PROGRAM EXPENSES. PART X, LINE 2: THE FEDERATION ACCOUNTS FOR UNCERTAINTIES IN ACCOUNTING FOR INCOME TAX ASSETS AND LIABILITIES USING GUIDANCE INCLUDED IN FASB ASC 740, INCOME TAXES. THE FEDERATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. THE FEDERATION WOULD RECOGNIZE INTEREST AND PENALTIES WHEN INCURRED. AT JUNE 30, 2024 AND 2023, THE FEDERATION HAD NO UNCERTAIN TAX POSITIONS ACCRUED. 1 JEWISH FEDERATIONS OF NORTH AMERICA 25 BROADWAY NEW YORK NY 10004 131624240 501(C)(3) 873178 0 GENERAL SUPPORT JEWISH FEDERATION OF OMAHA FOUNDATION 333 SOUTH 132ND STREET OMAHA NE 68154 201123519 501(C)(3) 1221347 0 GENERAL SUPPORT FRIEDEL JEWISH ACADEMY 333 SOUTH 132ND STREET OMAHA NE 68154 470543661 501(C)(3) 125422 0 GENERAL SUPPORT BETH ISRAEL SYNAGOGUE 12604 PACIFIC STREET OMAHA NE 68154 470388010 501(C)(3) 8966 0 GENERAL SUPPORT BETH EL SYNAGOGUE 14506 CALIFORNIA STREET OMAHA NE 68154 470388140 501(C)(3) 17412 0 GENERAL SUPPORT TEMPLE ISRAEL SYNAGOGUE 7023 CASS STREET OMAHA NE 68136 470376590 501(C)(3) 13246 0 GENERAL SUPPORT 6 0 FINANCIAL ASSISTANCE 1225 95599 SCHOLARSHIPS 172 568422 PART I, LINE 2: PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE U.S. APPLICANT REQUESTS SCHOLARSHIP AND APPLICATION IS CONFIDENTIALLY REVIEWED BY COMMITTEE(S). GRANTS/SCHOLARSHIPS TO INDIVIDUALS: COLLEGE SCHOLARSHIP RECIPIENTS ARE ISSUED CHECKS PAYABLE TO COLLEGE/SCHOOL TO PAY TUITION AND ARE REQUIRED TO SUBMIT TRANSCRIPTS FOR COURSEWORK. SCHOLARSHIPS FOR JCC MEMBERSHIP OR CHILD DEVELOPMENT CENTER CHILDCARE IS VETTED THROUGH THE SCHOLARSHIP COMMITTEE AND MUST BE RENEWED ANNUALLY. DIRECT FINANCIAL ASSISTANCE FOR INDIVIDUALS IS PAID DIRECTLY TO WHERE ASSISTANCE IS NEEDED (UTILITIES, RENT, GROCERY STORE) AND FURTHER MONITORING OF THE EXPENDITURE IS NOT NEEDED. OTHER GRANTEES ARE REQUIRED TO REPORT ANNUALLY ON THE USE OF FUNDS AND CONSISTENCY WITH ORIGINAL PURPOSE WHEN GRANT WAS APPROVED. X X X 0 0 0 0 0 0 0 1 0 MARK MARTIN JCC EXECUTIVE DIRECTOR 189555 0 15114 0 0 0 10395 0 16613 0 231677 0 0 0 ROBERT GOLDBERG CEO 182116 0 26125 0 0 0 0 0 318 0 208559 0 0 0 CHRIS ULVEN RBJH DIRECTOR 177319 0 12232 0 0 0 9619 0 377 0 199547 0 0 0 PHILLIP MALCOM COO 166327 0 19710 0 0 0 9544 0 376 0 195957 0 0 0 PART I, LINE 7 THE BONUSES ARE NOT BASED ON REVENUE, BUT ARE BASED ON INDIVIDUAL PERFORMANCE GOALS. X 1 37739 FMV X 12 710279 FMV 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION REPORTS THE NUMBER OF CONTRIBUTIONS IN COLUMN (B). FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE, COMPRISED OF TWO OR MORE BOARD MEMBERS, HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION BYLAWS WERE AMENDED TO COMBINE THE BUDGET, FINANCIAL REVIEW, AND AUDIT COMMITTEES. FORM 990, PART VI, SECTION A, LINE 6 THERE SHALL BE ONLY ONE CLASS OF MEMBERS OF THE FEDERATION. THE MEMBERS AT ANY PARTICULAR TIME AUTOMATICALLY SHALL CONSIST OF ALL JEWISH PERSONS WHO HAVE MADE A FINANCIAL CONTRIBUTION TO THE FEDERATION ANNUAL CAMPAIGN DURING THE IMMEDIATELY PRECEDING 12-MONTH PERIOD, DO NOT RESIDE NEARER TO ANOTHER JEWISH FEDERATIONS OF NORTH AMERICA AFFILIATED COMMUNITY OR MORE THAN EIGHTY, 80, MILES FROM OMAHA, NEBRASKA. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS SHALL ELECT DIRECTORS IN ACCORDANCE WITH THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN ACCOUNTING FIRM WITH THE ASSISTANCE OF THE CONTROLLER. AFTER PREPARATION, FORM 990 IS REVIEWED BY THE SENIOR DIRECTOR OF FINANCE. COPIES OF THE RETURN ARE MADE AVAILABLE TO THE ENTIRE BOARD OF DIRECTORS AFTER THE SENIOR DIRECTOR OF FINANCE HAVE REVIEWED THE RETURN. THE RETURN IS APPROVED BY THE BOARD OF DIRECTORS PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C PERSONS COVERED BY THIS POLICY (BOARD OF DIRECTORS AND AGENCY DIRECTORS AND OFFICERS) WILL ANNUALLY DISCLOSE VIA A FORM TO THE PRESIDENT OF THE BOARD OF DIRECTORS THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST, SUCH AS A LIST OF FAMILY MEMBERS, SUBSTANTIAL BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESSES AND OTHER ORGANIZATIONS OR THOSE OF FAMILY MEMBERS. PROCEDURES TO MANAGE CONFLICTS: FOR EACH INTEREST DISCLOSED TO THE PRESIDENT OF THE BOARD OF DIRECTORS, THE PRESIDENT WILL DETERMINE WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE BOARD OF DIRECTORS AND OTHER INDIVIDUALS COVERED BY THIS POLICY; (C) ASK THE PERSON TO RECUSE FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN THE ORGANIZATION; OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION IN THE ORGANIZATION OR, IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL IN ACCORDANCE WITH THE ORGANIZATION'S REMOVAL PROCEDURES. THE ORGANIZATION'S SENIOR DIRECTOR OF FINANCE WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE PRESIDENT OF THE BOARD OF DIRECTORS IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. FORM 990, PART VI, SECTION B, LINE 15 POLICY ON THE PROCESS FOR DETERMINING COMPENSATION: COMPENSATION REVIEW IS COMPLETED ANNUALLY BY THE HUMAN RESOURCES AND COMPENSATION COMMITTEE. THE HUMAN RESOURCES AND COMPENSATION COMMITTEE OVERSEES ALL COMPENSATION AND BENEFITS MATTERS RELATED TO TOP EXECUTIVE LEADERSHIP. THE CHAIRPERSON OF THE HUMAN RESOURCES AND COMPENSATION COMMITTEE SHALL BE APPOINTED BY THE PRESIDENT. THE COMMITTEE PERFORMS A FORMAL PROCESS ANNUALLY FOR APPROVAL OF EXECUTIVE LEADERSHIP COMPENSATION WHICH INCLUDES COMPARISON OF COMPENSATION TO LOCAL AND REGIONAL SIMILAR POSITIONS AS WELL AS A PROCESS FOR DETERMINING METRICS AGAINST WHICH EXECUTIVE LEADERSHIP WILL BE EVALUATED FOR INCENTIVE COMPENSATION. THE EXECUTIVE LEADERSHIP INCLUDES THE COO, THE AGENCY DIRECTORS, AND THE SENIOR DIRECTOR OF FINANCE. A SIMILAR PROCESS IS FOLLOWED FOR THE CEO BUT IS HANDLED BY THE BOARD'S EXECUTIVE COMMITTEE. FOR EMPLOYEES WHO ARE COMPENSATED ABOVE $60,000 BUT NOT PART OF THE EXECUTIVE LEADERSHIP, THE CEO MUST APPROVE ALL MERIT INCREASES. FORM 990, PART VI, SECTION C, LINE 19 JEWISH FEDERATION OF OMAHA, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE EMPLOYEE HANDBOOK CONTAINS THE WHISTLE BLOWER POLICY. FINANCIAL STATEMENTS AND DONOR PRIVACY POLICY ARE ALSO POSTED ON THE WEBSITE. FORM 990, PART VII, SECTION A, LINE 1A: THE PAST PRESIDENT AND PRESIDENTIAL APPOINTEE DO NOT HAVE VOTING RIGHTS, AS SUCH, THEY HAVE BEEN MARKED AS OFFICERS ON PART VII, SECTION A, BUT THEY HAVE NOT BEEN MARKED AS DIRECTORS. FORM 990, PART XI, LINE 2C: THE AUDIT COMMITTE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. JEWISH FEDERATION OF OMAHA FOUNDATION 333 S 132ND STREET OMAHA NE 68154 201123519 SUPPORT PROGRAMS & SERVICES OF JEWISH FEDERATION OF OMAHA, INC. NE 501(C)(3) 12A JEWISH FEDERATION OF OMAHA INC 1 FEDERATION MANOR INC 333 S 132ND STREET OMAHA NE 68154 470623016 LOW INCOME HOUSING NE 501(C)(3) 7 JEWISH FEDERATION OF OMAHA INC 1 PARDES FOUNDATION 333 S 132ND STREET OMAHA NE 68154 470824776 MANAGE PROPERTY NE 501(C)(3) 12A JEWISH FEDERATION OF OMAHA INC 1 0 1 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 JEWISH FEDERATION OF OMAHA FOUNDATION C 5723725 FMV = CASH TRANSFERRED JEWISH FEDERATION OF OMAHA FOUNDATION B 1221347 FMV = CASH TRANSFERRED JEWISH FEDERATION OF OMAHA FOUNDATION E 51954 FMV = CASH VALUE