Jack Joseph and Morton Mandel

“The following trustees/officers have a business relationship: 1. Stephen h. Hoffman, jehuda reinharz and erika b. Rudin-luria”

“Two classes of voting members:(a)the federation member which has a majority of the member voting power and is the jewish federation of cleveland (federation), the supported organization (hereafter "supported organization"), and (b)donor member(s) - individuals who have in the aggregate a minority of the member voting power.”

“The federation member elects a majority of the board of trustees; the donor member(s) elect a minority of the board of trustees.”

“Under state law, members must approve any dissolution action adopted by the board and any board approved sale or other disposition of substantially all of the foundation's assets as well as merger or consolidation.”

“Form 990 is emailed to each officer/trustee for review before filing. Form 990 is prepared by the supported organization's staff and then, before filing, is reviewed by the foundation's outside accountants and by the foundation's treasurer (who also is the supported organization's asst. Treasurer). The circulated copy does not include schedule b contributors, if any, or compensation paid by the related organization. Compensation information is made available upon request.”

“Every trustee, officer, committee member and employee in a position to influence, provide non-public information or vote on foundation policies or expenditures, (a key individual) is required to sign a statement acknowledging and agreeing to the terms of the conflict of interest policy prior to employment or serving on the foundation board or key committee. In addition, any new key individual is provided a copy of the policy upon commencement of his or her position as a key individual and is required to sign and deliver to the foundation a statement acknowledging and agreeing to the terms of the policy. The federation (supported organization) endowment department personnel are responsible for maintaining copies of signed statements and following up to ensure that a statement is obtained from each key individual. The treasurer of the foundation (who is also asst. Treasurer of the supported organization) is responsible for monitoring conflict situations, if any.”

“Governing documents, conflict of interest policy and financial statements are not made available to the public.”

“Included in the columns headed "reportable compensation from related organizations and "other compensation from related organizations" for erika rudin-luria, stephen h. Hoffman, and jehuda reinharz is deferred compensation they each receive as directors of an entity (parkwood llc, or "the administrative firm") that provides administrative services to parkwood trust company ("the service provider"), an organization 100% owned by the administrative firm. The service provider provides advisory services to jack, joseph and morton mandel supporting foundation ("msf", or "the reporting organization"). Ms. Rudin-luria's deferred director compensation from the administrative firm in 2023 was $153,806. Messrs. Hoffman and reinharz received deferred director compensation from the administrative firm of $169,086 and $155,824 respectively, during this same period. The administrative firm and the service provider are included in schedule r. The reporting organization owns a 65 percent non-voting profits interest in the administrative firm. The reporting organization is not involved in selecting the directors for the administrative firm, which operates independently of the reporting organization.”

“Barry reis, asst. Treasurer as of 3/27/24, treasurer until 3/27/24”

“The foundation's investment committee meets three to four times per year to review investments and investment performance. Documents related to these investments go through a legal review and a review by the supported organization's staff. Attention is given to the foundation's exempt status in that review process. There is no active participation in the operations of these investments as they are held for investment purposes only.”

“Not applicable. The foundation has no employees and does not compensate its trustees and/or officers and therefore does not maintain a process for determining compensation.”

“Other sales of assets includes realized gain distributions from alternative investments.”

“Cancellation/return of grants from prior years 204,002.”