Civic Intelligence

Shefa Jewish Psychedelic Support

EIN 87-3002998 • 501(c)3 • Berkeley, CA

Pub. 78 Eligible990-N Coverage

Profile

We bring together jewish people in the community to deepen their connection to their traditions and religious practices.

1725 Grant StreetBerkeley, CA 94703

www.shefaflow.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

49th percentile

0.01x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.00x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

70th percentile

17%

Higher net margin than 70% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Assets

Up

$156,545

Up $72,704 (+87%) from 2023

Liabilities

Down

$2,192

Down $33,799 (-94%) from 2023

Net Assets

Up

$154,353

Up $106,503 (+223%) from 2023

Revenue

Up

$610,560

Up $159,943 (+35%) from 2023

Expenses

Up

$504,057

Up $20,810 (+4.3%) from 2023

Net Income

Up

$106,503

Up $139,133 (+426%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2022: $80,480Liabilities 2022: $0Net Assets 2022: $80,4802022Assets 2023: $83,841Liabilities 2023: $35,991Net Assets 2023: $47,8502023Assets 2024: $156,545Liabilities 2024: $2,192Net Assets 2024: $154,3532024

Highlighted filing

2024

Assets$156,545
Liabilities$2,192
Net Assets$154,353

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2022: $384,618Expenses 2022: $304,138Net Income 2022: $80,4802022Revenue 2023: $450,617Expenses 2023: $483,247Net Income 2023: -$32,6302023Revenue 2024: $610,560Expenses 2024: $504,057Net Income 2024: $106,5032024

Highlighted filing

2024

Revenue$610,560
Expenses$504,057
Net Income$106,503

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 8, 2025
Return Version
2024v5.0
Gross Receipts
$610,560
Mission and Program Overview

Mission

We bring together jewish people in the community to deepen their connection to their traditions and religious practices.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$9$155,070▲ $155,061
Savings and Temporary Cash Investments$78,952--
Prepaid Expenses and Deferred Charges$4,380$1,452▼ $2,928
Accounts Receivable-$23-
Total Assets$83,841$156,545▲ $72,704
Other Assets Total$500--
Liabilities
Accounts Payable and Accrued Expenses$35,991$2,192▼ $33,799
Total Liabilities$35,991$2,192▼ $33,799
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$47,850$154,353▲ $106,503
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$47,850$154,353▲ $106,503
Total Liabilities and Net Assets / Fund Balance$83,841$156,545▲ $72,704
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Zachary KamenetzFounder & CEOFT$122,626$122,626
Erica SiegalSecretary-$5,520$5,520

Board Members and Trustees

NameTitle
Barbara GottesmanBoard Member
David KiferbaumBoard Member
Mordechai WalderBoard Member
Kevin WaldmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$574,074
Program Service Revenue
$35,476
Investment Income
$51
Other Revenue
$959
All Other Contributions
$574,074
Change in Net Assets
$106,503
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$217,084
Other Expenses$196,973
Grants and Similar Amounts Paid$90,000
Total Fundraising Expense$35,337
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$87,064$26,978$8,584$122,626
Fees for Services Other$108,987$1,245-$110,232
Grants to Domestic Orgs$90,000--$90,000
Other Salaries and Wages$14,039$22,687$18,022$54,748
Other Employee Benefits$20,357$10,000$5,357$35,714
Fees for Services Accounting-$28,244-$28,244
Conferences and Meetings$14,153$38$32$14,223
Fees for Services Legal-$9,945-$9,945
Travel$5,723$1,250$775$7,748
Insurance-$5,558-$5,558
Office Expenses$682$3,347$1,184$5,213
Payroll Taxes$2,278$1,119$599$3,996
Occupancy$3,227--$3,227
Other Expenses$500$256$784$1,540
Advertising$110$351-$461
Total Functional Expenses$355,600$113,120$35,337$504,057
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Procedure for preparation and review of form 990. The organization's ceo is responsible for the timely preparation of the form 990. The organization's ceo may confer with the accountants and legal counsel of the organization concerning drafts of the form 990. Copies of the completed form 990 (including required schedules) may also be reviewed by the finance committee before filing and distributed to the board after filing. Any questions or concerns will be noted and addressed. The ceo shall ensure that any appropriate changes are incorporated into the form 990, which then shall be signed by the ceo or other authorized officer of the organization. Filing of form 990 (with possible prior distribution to the governing body). The form 990 shall then be filed with the irs on a timely basis; provided, if management considers it feasible and appropriate under the circumstances, it may distribute the final version of the form 990 (with required schedules) to every voting member of the organization's board of directors before filing with the internal revenue service. The final form may be distributed either in paper or electronic form in any manner deemed appropriate by the organization's ceo or finance committee chair, including distribution of form 990 to all members of the board of directors. If the final version was not circulated before filing, shall be circulated to the board of directors as promptly as reasonably practicable after the filing, and in no case later than its next regular meeting following such filing.

Form 990, Part VI, Section B, Line 12C

1. Duty to disclose. An interested person must disclose the existence of any actual, potential, or perceived conflict of interest as soon as such interested person identifies that there may be a conflict of interest, and before the corporation enters into the proposed transaction or arrangement that gives rise to the conflict of interest. (a) the disclosure shall be made to: (i) the board if the interested person is a director or officer; or (ii) the interested person's manager if the interested person is an employee or volunteer, who shall, in turn, inform the board of the disclosed conflict of interest. (b) the interested person shall be allowed to disclose all material facts to the board concerning the proposed transaction or arrangement, including the circumstances giving rise to the conflict of interest. 2. Determining whether a conflict of interest exists. After disclosure of the actual, potential, or perceived conflict of interest, the board shall determine whether a conflict of interest exists by following the procedures described in this section 2: (a) the interested person shall disclose all material facts relating to the potential conflict of interest to the board. (b) after any discussion between the board and the interested person, the interested person shall leave the board meeting while the determination of a conflict of interest is discussed and voted upon. (c) the board, excluding the conflicted interested person(s), shall decide if a conflict of interest exists. Suppose the remaining board determines by majority vote that no conflict exists. In that case, no further review of the transaction by the board is required if not ordinarily required in the normal course of business. The discussion and determination of the existence of a conflict of interest shall be documented by the procedures outlined in article iv of this policy.(d) the determination that a conflict of interest exists shall not preclude the board (other than the conflicted interested person(s)) from approving the matter. Still, such determination shall require the board to follow the procedures outlined in article iii.3 of this policy.(d) the determination that a conflict of interest exists shall not preclude the board (other than the conflicted interested person(s)) from approving the matter. Still, such determination shall require the board to follow the procedures outlined in article iii.3 of this policy.

Form 990, Part VI, Section B, Line 15

The board shall periodically review the fairness of compensation. Including benefits paid to every person regardless of title, with powers, duties, or responsibilities comparable to the president, chief executive officer, treasurer, or chief financial officer. (i) once such person is hired, (ii) upon any extension or renewal of such person's term of employment, and (iii) when such person's compensation is modified (unless all employees are subject to the same general modification of compensation.

Form 990, Part VI, Section C, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Shefa Jewish Psychedelic Support
EIN
87-3002998
Phone
5103817250
Address
1725 GRANT STREET, BERKELEY, CA 94703

Signing Officer

Name
Zachary Kamenetz
Title
Founder & CEO
Phone
5103817250
Signed
2025-04-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Zachary Kamenetz
Formed
2021
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
2
Volunteers
5

Preparer

Firm
Easy Office Dba Jitasa
Address
1120 S RACKHAM WAY SUITE 300, MERIDIAN, ID 83642
Preparer
Jeremy Cork
Phone
2082874777
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

Physician-supported, trauma-informed, and jewishly rooted small group day-long ketamine retreats, with in-depth preparation and integration support.

Form 990, Part IX, Line 11G

Consulting and contractor services

Raw XML AppendixShowing 400 of 450 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0IN PERSON PROGRAM (SHUVA RETURNING TO OURSELVES) PHYSICIAN-SUPPORTED, TRAUMA-INFORMED, AND JEWISHLY-ROOTED SMALL GROUP DAY-LONG KETAMINE RETREATS, WITH IN-DEPTH PREPARATION AND INTEGRATION SUPPORT. THE JEWISH PATH DOGGEDLY ASSERTS THAT NO MATTER HOW FAR WE HAVE GOTTEN AWAY FROM OURSELVES, OUR OWN AUTHENTICITY, OUR VALUES AND COMMITMENTS, OR OUR PHYSICAL AND SPIRITUAL HEALTH AND WELL-BEING, THE ROAD TO RETURN IS EAGERLY WAITING FOR US. THIS POWERFUL, ONGOING PRACTICE OF SELF-RECOVERY, SOMETIMES REFERRED TO AS TESHUVAH, IS AVAILABLE IN EVERY NEW STEP WE TAKE. AS ONE JEWISH MYSTICAL MASTER TEACHES, TESHUVA-RETURN IS THE COSMIC RHYTHM OF THE UNIVERSE. ESPECIALLY IN THIS MOMENT OF INCREASED TENSIONS AND PRESSURE WITHIN INDIVIDUAL AND COLLECTIVE JEWISH CONSCIOUSNESS, WE NEED MUCH MORE TIME AND SPACE TO MAKE THIS JOURNEY BACK HOME.
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IRS990/ProgSrvcAccomActy2Grp/Desc0ONLINE LEARNING CLASSES TORAH CLASSES ARE MONTHLY TEACHING/LEARNING SESSIONS FACILITATED BY GUEST TEACHERS ONLINE ON TOPICS RELATED TO CONSCIOUSNESS AND HEALING WITHIN THE JEWISH MYSTICAL TRADITIONS. LONGER SERIES ARE PLANNED FOR EVERY QUARTER. THIS OFFERING GIVES INSIGHT AND SUPPORT THROUGH LEARNING OUR SACRED TEXTS. OUR RESOURCES ARE PRINTED AND DIGITAL HOLIDAY COMPANIONS BRIDGING AND EXPLORING JEWISH THEMES ABOUT CONSCIOUSNESS. MUSIC, ARTICLES, ESSAYS, BOOKS, AND JOURNALS TO BE COMPILED, WRITTEN, PUBLISHED ON OUR WEBSITE, AND AVAILABLE FOR PURCHASE. WE ARE CREATING RELIGIOUS TEXTS FOR JEWISH PEOPLE WHO WISH TO KNOW MORE ABOUT THEIR MYSTICAL TRADITIONS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt042650
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt04991
IRS990/ProgSrvcAccomActyOtherGrp/Desc0COMMON ERA IS A PROGRAM SUPPORTED BY A ONE-YEAR GRANT FROM THE JIM JOSEPH FOUNDATION TO BELOVED BUILDERS INC. THE INITIATIVE FUNDS SHEFA'S COMMUNAL STUDY ON THE USE OF PSYCHOACTIVE SUBSTANCES AMONG NORTH AMERICAN JEWRY. THE STUDY AIMS TO PROVIDE VALUABLE INSIGHTS INTO HOW UNAFFILIATED JEWS ARE EXPLORING NEW PATHWAYS TO CONNECTION AND COMMUNITY, AND TO INFORM THE NEXT STAGE OF SHEFA'S DEVELOPMENT.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1GENERAL PROGRAMS REFLECT THE ORGANIZATION'S COMMITMENT TO FOSTERING SPIRITUAL GROWTH, PERSONAL HEALING, AND COMMUNAL CONNECTION THROUGH JEWISHLY-ROOTED INITIATIVES. THESE OFFERINGS ARE DESIGNED TO SUPPORT INDIVIDUALS ON THEIR JOURNEYS TOWARD DEEPER SELF-AWARENESS, MEANINGFUL ENGAGEMENT WITH JEWISH TRADITION, AND A RENEWED SENSE OF BELONGING. GROUNDED IN VALUES OF TRAUMA-INFORMED CARE, SPIRITUAL AUTHENTICITY, AND CULTURAL RELEVANCE, THE PROGRAMS PROVIDE EDUCATIONAL AND EXPERIENTIAL OPPORTUNITIES THAT INTEGRATE SACRED WISDOM WITH CONTEMPORARY APPROACHES TO HEALING. THROUGH THESE EFFORTS, SHEFA AIMS TO INSPIRE TRANSFORMATION, CULTIVATE RESILIENCE, AND CREATE INCLUSIVE SPACES FOR EXPLORATION AND RETURN.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0126563
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt1137546
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt090000
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt00
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt19317
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYContributionsGrantsAmt0439437
IRS990/PYExcessBenefitTransInd00
IRS990/PYInvestmentIncomeAmt032
IRS990/PYOtherExpensesAmt0209134
IRS990/PYProgramServiceRevenueAmt011148
IRS990/PYRevenuesLessExpensesAmt0-32630
IRS990/PYSalariesCompEmpBnftPaidAmt0274113
IRS990/PYTotalExpensesAmt0483247
IRS990/PYTotalRevenueAmt0450617
IRS990/ReconcilationRevenueExpnssAmt0106503
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt021168
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt078952
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt0380120
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0380120
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0574074
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0439437
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0373584
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01387095
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt051
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt032
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt028
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0111
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt035476
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt011148
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt011006
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt057630
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt051
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt032
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt028
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0111
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt01052601
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0392124
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0392124
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt012004
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt012004
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0609550
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0450585
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0384590
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/Total509Grp/TotalAmt01444725
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0609601
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0450617
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0384618
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01444836
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PHYSICIAN-SUPPORTED, TRAUMA-INFORMED, AND JEWISHLY ROOTED SMALL GROUP DAY-LONG KETAMINE RETREATS, WITH IN-DEPTH PREPARATION AND INTEGRATION SUPPORT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROCEDURE FOR PREPARATION AND REVIEW OF FORM 990. THE ORGANIZATION'S CEO IS RESPONSIBLE FOR THE TIMELY PREPARATION OF THE FORM 990. THE ORGANIZATION'S CEO MAY CONFER WITH THE ACCOUNTANTS AND LEGAL COUNSEL OF THE ORGANIZATION CONCERNING DRAFTS OF THE FORM 990. COPIES OF THE COMPLETED FORM 990 (INCLUDING REQUIRED SCHEDULES) MAY ALSO BE REVIEWED BY THE FINANCE COMMITTEE BEFORE FILING AND DISTRIBUTED TO THE BOARD AFTER FILING. ANY QUESTIONS OR CONCERNS WILL BE NOTED AND ADDRESSED. THE CEO SHALL ENSURE THAT ANY APPROPRIATE CHANGES ARE INCORPORATED INTO THE FORM 990, WHICH THEN SHALL BE SIGNED BY THE CEO OR OTHER AUTHORIZED OFFICER OF THE ORGANIZATION. FILING OF FORM 990 (WITH POSSIBLE PRIOR DISTRIBUTION TO THE GOVERNING BODY). THE FORM 990 SHALL THEN BE FILED WITH THE IRS ON A TIMELY BASIS; PROVIDED, IF MANAGEMENT CONSIDERS IT FEASIBLE AND APPROPRIATE UNDER THE CIRCUMSTANCES, IT MAY DISTRIBUTE THE FINAL VERSION OF THE FORM 990 (WITH REQUIRED SCHEDULES) TO EVERY VOTING MEMBER OF THE ORGANIZATION'S BOARD OF DIRECTORS BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. THE FINAL FORM MAY BE DISTRIBUTED EITHER IN PAPER OR ELECTRONIC FORM IN ANY MANNER DEEMED APPROPRIATE BY THE ORGANIZATION'S CEO OR FINANCE COMMITTEE CHAIR, INCLUDING DISTRIBUTION OF FORM 990 TO ALL MEMBERS OF THE BOARD OF DIRECTORS. IF THE FINAL VERSION WAS NOT CIRCULATED BEFORE FILING, SHALL BE CIRCULATED TO THE BOARD OF DIRECTORS AS PROMPTLY AS REASONABLY PRACTICABLE AFTER THE FILING, AND IN NO CASE LATER THAN ITS NEXT REGULAR MEETING FOLLOWING SUCH FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21. DUTY TO DISCLOSE. AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF ANY ACTUAL, POTENTIAL, OR PERCEIVED CONFLICT OF INTEREST AS SOON AS SUCH INTERESTED PERSON IDENTIFIES THAT THERE MAY BE A CONFLICT OF INTEREST, AND BEFORE THE CORPORATION ENTERS INTO THE PROPOSED TRANSACTION OR ARRANGEMENT THAT GIVES RISE TO THE CONFLICT OF INTEREST. (A) THE DISCLOSURE SHALL BE MADE TO: (I) THE BOARD IF THE INTERESTED PERSON IS A DIRECTOR OR OFFICER; OR (II) THE INTERESTED PERSON'S MANAGER IF THE INTERESTED PERSON IS AN EMPLOYEE OR VOLUNTEER, WHO SHALL, IN TURN, INFORM THE BOARD OF THE DISCLOSED CONFLICT OF INTEREST. (B) THE INTERESTED PERSON SHALL BE ALLOWED TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD CONCERNING THE PROPOSED TRANSACTION OR ARRANGEMENT, INCLUDING THE CIRCUMSTANCES GIVING RISE TO THE CONFLICT OF INTEREST. 2. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS. AFTER DISCLOSURE OF THE ACTUAL, POTENTIAL, OR PERCEIVED CONFLICT OF INTEREST, THE BOARD SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS BY FOLLOWING THE PROCEDURES DESCRIBED IN THIS SECTION 2: (A) THE INTERESTED PERSON SHALL DISCLOSE ALL MATERIAL FACTS RELATING TO THE POTENTIAL CONFLICT OF INTEREST TO THE BOARD. (B) AFTER ANY DISCUSSION BETWEEN THE BOARD AND THE INTERESTED PERSON, THE INTERESTED PERSON SHALL LEAVE THE BOARD MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. (C) THE BOARD, EXCLUDING THE CONFLICTED INTERESTED PERSON(S), SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. SUPPOSE THE REMAINING BOARD DETERMINES BY MAJORITY VOTE THAT NO CONFLICT EXISTS. IN THAT CASE, NO FURTHER REVIEW OF THE TRANSACTION BY THE BOARD IS REQUIRED IF NOT ORDINARILY REQUIRED IN THE NORMAL COURSE OF BUSINESS. THE DISCUSSION AND DETERMINATION OF THE EXISTENCE OF A CONFLICT OF INTEREST SHALL BE DOCUMENTED BY THE PROCEDURES OUTLINED IN ARTICLE IV OF THIS POLICY.(D) THE DETERMINATION THAT A CONFLICT OF INTEREST EXISTS SHALL NOT PRECLUDE THE BOARD (OTHER THAN THE CONFLICTED INTERESTED PERSON(S)) FROM APPROVING THE MATTER. STILL, SUCH DETERMINATION SHALL REQUIRE THE BOARD TO FOLLOW THE PROCEDURES OUTLINED IN ARTICLE III.3 OF THIS POLICY.(D) THE DETERMINATION THAT A CONFLICT OF INTEREST EXISTS SHALL NOT PRECLUDE THE BOARD (OTHER THAN THE CONFLICTED INTERESTED PERSON(S)) FROM APPROVING THE MATTER. STILL, SUCH DETERMINATION SHALL REQUIRE THE BOARD TO FOLLOW THE PROCEDURES OUTLINED IN ARTICLE III.3 OF THIS POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD SHALL PERIODICALLY REVIEW THE FAIRNESS OF COMPENSATION. INCLUDING BENEFITS PAID TO EVERY PERSON REGARDLESS OF TITLE, WITH POWERS, DUTIES, OR RESPONSIBILITIES COMPARABLE TO THE PRESIDENT, CHIEF EXECUTIVE OFFICER, TREASURER, OR CHIEF FINANCIAL OFFICER. (I) ONCE SUCH PERSON IS HIRED, (II) UPON ANY EXTENSION OR RENEWAL OF SUCH PERSON'S TERM OF EMPLOYMENT, AND (III) WHEN SUCH PERSON'S COMPENSATION IS MODIFIED (UNLESS ALL EMPLOYEES ARE SUBJECT TO THE SAME GENERAL MODIFICATION OF COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONSULTING AND CONTRACTOR SERVICES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd01
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt083841
IRS990/TotalAssetsEOYAmt0156545
IRS990/TotalAssetsGrp/BOYAmt083841
IRS990/TotalAssetsGrp/EOYAmt0156545
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0574074
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt035337
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0113120
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0355600
IRS990/TotalFunctionalExpensesGrp/TotalAmt0504057
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt035991
IRS990/TotalLiabilitiesEOYAmt02192
IRS990/TotalLiabilitiesGrp/BOYAmt035991
IRS990/TotalLiabilitiesGrp/EOYAmt02192
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt047850
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0154353
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt0264109
IRS990/TotalOtherProgSrvcGrantAmt090000
IRS990/TotalOtherProgSrvcRevenueAmt09317
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0355600
IRS990/TotalProgramServiceRevenueAmt035476
IRS990/TotalReportableCompFromOrgAmt0128146
IRS990/TotalRevenueGrp/ExclusionAmt051
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt036435
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0610560

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