Ort America Inc.

“The qualifications for membership are as follows: any person who subscribes to the purposes of ort america and pays annual dues or makes a contribution equal to or greater than the annual dues amount shall be deemed a member. A person may acquire membership through a chapter or other unit of organization of ort america, be a member-at-large or a life member or have such other status as may be determined from time to time by the board of directors.”

“Every three years at the annual meeting there will be an election of officers and board members at the meeting of the members, each member shall be entitled to one vote members shall not be entitled to vote by proxy at any meeting of the members, there shall be present 100 members or 10% of the total number of members, whichever is less, in order to constitute a quorum for the transaction of business.”

“The form 990 is reviewed and approved by the chief executive officer and the executive committee of the board of directors before signing the return”

“The policy calls for the chief executive officer of ort america inc and the chair of the audit committee to collect and review the statements and annually submit to the audit committee a report listing the conflict of interest disclosed on the statements and the actions, if any taken by ort america in response. All individuals considered to be key individuals must complete and sign off on the policy. Key individuals are collectively defined as officers and directors of the board, all other key volunteers in regions and chapters, and key employees in the national and regional offices. The policy also calls for key individuals at meetings where there will be deliberation or voting to fully disclose any conflict to the pers on chairing the meeting. Failure to comply with the policy is grounds for removal from office. Any potential conflicts are raised to the appropriate individuals. Those which are raised to the ceo will then be investigated.”

“In establishing the salary structure of the organization the board of directors determines reasonable levels of compensation based on: 1) the nature and scope of the responsiblities of each position in the organization's table of organization. 2) the level of skill and education required to perform the responsibilities of each position in the organization's table of organization. 3) obtaining appropriate and comparable compensation market data from similar non-profit institutions.”

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”

“The organization is filing an amended return to conform the 990 to the audited financial statements. The 990 was filed prior to finalizing the 2016 audit. Changes were made as follows: page 10 - functional expenses pension expense was increased by $147,381 and allocated to: program expenses $110,405 m&g expenses $19,793 fundraising expenses $17,183 page 11 - balance sheet unrestricted net assets were decreased $377,207 and temporarily restricted net assets were increased $377,207 to reflect restricted contributions. Page 12 - reconciliation of net assets other changes in net assets were increased to reflect the additional pension expense liability of $147,381 schedule d - page 4 total audited expenses were increased to reflect the additional pension expense of $147,381”

“Change in value of split interest agreements -85,845. Adjustment to unfunded pension liability 715,657.”

“There were no changes in processes from the prior year.”