The Associated Jewish Community Federation of Baltimore Inc

“Any individual(s), jewish or non-jewish, who supports the mission and who, directly or through a family, corporation, firm, trust, or foundation, contributes to the associated annual campaign in any fiscal year of the associated, shall be a member for and during the fiscal year in which a contribution is made and for the succeeding fiscal year.”

“The members of the organization elect the board of governers. Elections of directors and officers shall be held by ballot at each annual meeting of the associated.”

“The members of the organization are required to approve any amendments to the bylaws or the articles of incorporation.”

“The board delegated authority of the review and approval of the form 990 to the audit committee. Both senior management and the audit committee have reviewed the form 990 in detail prior to submission to the irs. The entire board is provided a complete copy prior to submission of the form to the irs.”

“Officers, board members and senior staff of the associated are required to submit a conflict of interest disclosure form each year. Each officer, director and staff member is expected to disclose any potential conflicts including a direct or indirect interest (financial, familial or otherwise) with the business of the associated. If the associated takes up for consideration any matter in which an officer, director or staff member, or persons affiliated with them, have such a conflicted interest, the associated shall resolve questions of real or apparent conflict of interest through the following procedures. 1. The person with a conflicted interest must disclose any relevant facts that might give rise to a conflict of interest. 2. The person so affected may take part in any discussion of any such matters, unless the associated specifically requests the person to abstain from such discussion. 3. The person with a conflicted interest shall abstain from voting on any resolution involving such matters.”

“The associated's executive compensation committee which is comprised of both past and current top lay leadership annually reviews compensation of all key employees, officers, and the president based on review of independent surveys of such individuals of other like size organizations across the nation, as well as compensation reviews of other not for profit organizations in the greater baltimore metro area. The committee considers standards of living as well as size and complexity of such organizations. The committee also reviews the percentage of compensation of such employees to the total operating budget and considers general economic conditions impacting the organization's environment that it operates within to determine that such percentage appears to fall in line with similar organizations. The determination of the executive compensation committee is then presented to the affected employee as an offer. There is contemporaneous documentation of deliberations and decisions regarding the officer compensation.”

“The organization makes the governing documents, conflict of interest policy and financial statements available upon request for the same period of disclosure as set forth in section 6104(d).”

“The associated: jewish community federation of baltimore, inc. (the associated) and the associated jewish charities of baltimore (the ajc) are affiliate organizations and work in conjunction with each other to accomplish the mission of the associated. The two organizations were formed as separate entities to divide the asset holding organization (the ajc) from the program service delivery organization (the associated). If the two organizations were combined, the total amount of program service expenses compared to total expenses would be the associated program expense: $51,430,285 total expense: $58,681,268 program service %: 87.64% ajc program expense: $57,541,973 total expense: $60,014,549 program service %: 95.88% total program expense: $108,972,258 total expense: $118,695,817 program service %: 91.81%”

“Uncollected contributions expense -701,045. Financial statement rounding 1,330.”