Simon Wiesenthal Center Inc

“Marlene hier, family member of rabbi marvin hier jeanie schottenstein, family member of jay schottenstein”

“The organization's bylaws were amended on august 30, 2023 to include: - trustee term limits of three consecutive three-year terms for all members of the board of trustees, subject to optional one-year term extensions for trustees then exceeding the term limit. - the maximum board size will be limited to 25 trustees effective january 1, 2025. - a trustee will be ineligible for election or re-election if another trustee resides within the same household with, and/or is a first degree relative of, that person. - the nominations & governance and the executive committees jointly have authority to remove a trustee that has been credibly occused of an offence of moral turpitude or breach of duty under specified sections of california nonprofit public benefit corporation law dealing with self-dealing transactions. - emeritus trustee designation is established for any trustee whose term ended due to expiration of their final term. This trustee classification will have no fiduciary duties and will not be eligible to vote.”

“Before filing the form 990 and supplemental schedules, the form 990 is sent to all members of the audit committee, chairwoman, ceo, and secretary for their review, questions, and comments. The interim chief financial officer is available to either meet in person or discuss via telephone or zoom any questions or comments board members may have on the form 990”

“The organization monitors and enforces the conflict of interest policy in the following manner: if there is an actual or possible conflict of interest, an interested person (one with a direct or indirect financial interest) must disclose the existence of his or her financial interest and all material facts to the board or a committee with board delegated powers that is considering a proposed transaction or arrangement. If the committee determines that there is a conflict, that interested person will not be part of the decision making process except to provide information that the committee determines is needed for the decision. If the board or a committee has reason to believe that a member failed to disclose actual or possible conflicts of interest, they will investigate the matter and take disciplinary and corrective action if warranted.”

“Swc provides a compensation program to its executive leadership team designed to attract and retain key leaders who help the center deliver on its mission and ensure that we obtain and expend the resources we need to serve our mission and exempt purpose. To ensure that we adhere to the principles in our mission, the board appointed a compensation committee to provide governance and oversight over the compensation of our senior executives, including the ceo. The committee maintains a philosophy for governance purpose over executive compensation. The committee's philosophy is to compensate the executives fairly and competitive with market for comparable roles among similarly situated organizations. The compensation committee annually reviews the salaries and benefits of all employees and recommends the compensation and benefit level for all employees. The compensation committee reviews from time to time form 990 of other similarly situated organizations. To ensure that the committee has access to relevant market comparability in order to make its determination as to the reasonableness of compensation, the committee may, from time to time, retain an independent consultant to evaluate the compensation provided to the executives and advise the committee as to its reasonableness. The committee did retain an independent compensation consultant most recently in january 2023. Upon completion of its study, the consultant provided its opinion to the committee that the compensation provided by swc to the executives was competitive with relevant market comparability data and was reasonable. The recommendations of the compensation committee each year are reviewed by the executive committee of the board and upon the recommendations being acceptable to the executive committee, are submitted to the board for its approval and implementation. In addition, the chairman of the board or a board member designated by the chairman will discuss individually with the chief executive officer the employee's performance during the past year. Pursuant to the conflict of interest policy, no individual whose compensation is being determined may be part of the compensation determination process. The decision-making process of the compensation committee is documented contemporaneously in its minutes.”

“The center's financial statements are posted on the center's website and also available upon request. The center's governing documents and conflict of interest policy are available upon request.”

“Facilitators and curriculum development: program service expenses 2,033,308. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,033,308. Outside professional services: program service expenses 0. Management and general expenses 961,148. Fundraising expenses 0. Total expenses 961,148. Direct mail campaigns: program service expenses 0. Management and general expenses 0. Fundraising expenses 297,108. Total expenses 297,108.”

“Audit adjustment to grant income -215,430.”

“The organization has an audit committee who is responsible for the oversight of the financial statements and the 990 tax return.”