The Charles E Kaufman Foundation

“Business relationship: edith l. Shapira m.d., gregory d. Curtis, grant oliphant, jeanne pearlman and kelly uranker. Business relationship: grant oliphant, jeanne pearlman and kelly uranker.”

“The foundation is a type ii supporting organization of the pittsburgh foundation. As a type ii supporting organization, the majority of trustees is appointed by the pittsburgh foundation. During 2013, the trustees appointed by the pittsburgh foundation were grant oliphant, the president/ceo of the pittsburgh foundation, and employees of the pittsburgh foundation including jeanne pearlman and kelly uranker. Other individuals are appointed by donor trustees as outlined in the trust agreement.”

“The audit committee of the pittsburgh foundation is charged with the responsibility of reviewing the forms 990 on behalf of all supporting organizations and executes this responsibility prior to the filing of the returns with the internal revenue service. The organization's form 990 is reviewed internally by the pittsburgh foundation's president. Once approved for filing, a complete copy of the return is provided to all of the organization's board members.”

“The charles e. Kaufman foundation adopted a written conflict of interest policy. The trustees of the charles e. Kaufman foundation are not required to complete an annual disclosure statement but, rather, are required under the terms of the policy to disclose any potential or actual conflict of interest in connection with any financial transaction brought before the board. Board minutes clearly reflect the resolution of the perceived and/or actual conflict in accordance with the policy's provisions. For example, if a trustee serves on the board of any grant recipient, this fact is disclosed and vetted in accordance with the conflict of interest policy. Part vi, section b, lines 13 and 14: the pittsburgh foundation performs recordkeeping and other support services for its supporting organization, the charles e. Kaufman foundation. These services are performed in accordance with internal control and policies and procedures that govern all operational activities of the pittsburgh foundation. Accordingly, the operational activities of the charles e. Kaufman foundation are governed by the following policies and procedures of the pittsburgh foundation: document destruction policy, whistleblower policy, and process for determining compensation when applicable.”

“The charles e. Kaufman foundation does not compensate any individuals for board or employment services. Form 990 requires the charles e. Kaufman foundation to disclose compensation paid by its related organization, the pittsburgh foundation, for services the individuals provide to the pittsburgh foundation. Compensation is awarded by the foundation pursuant to a process that satisfies the requirements of the intermediate sanctions regulations.”

“All of the organization's governing documents, conflict of interest policy, financial statements, 990 are on file in the offices of the pittsburgh foundation and are available upon request.”

“In order to ensure that the supporting organizations are responsive to the needs of their supported organization, the pittsburgh foundation, the filing organization's bylaws require the pittsburgh foundation to appoint certain of its board members. The pittsburgh foundation has appointed employees and board members of the pittsburgh foundation to serve as their representatives on the supporting organization board. This relationship ensures responsiveness between the organizations.”

“The audit committee of the pittsburgh foundation, as part of its shared services arrangement with the charles e. Kaufman foundation, assumes responsibility for the oversight of the audit of the financial statements of the charles e. Kaufman foundation as well as the selection of an independent auditor. This process has not changed from the prior year.”