2024-02-13T13:16:21-06:00 2023-06-30 680037990 GILBERT CPAS 2880 GATEWAY OAKS DR STE 100 SACRAMENTO CA 95833 990 2022-07-01 941156545 HEBREW FREE LOAN ASSOCIATION OF SAN FRANCISCO HEBR 4155469902 131 STEUART STREET 520 SAN FRANCISCO CA 94105 CINDY ROGOWAY EXECUTIVE DIRECTOR 4155469902 2024-02-08 1 CINDY ROGOWAY 999009999 1 AMANDA H WILLIAMS P01281212 9166466464 2024-02-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CINDY ROGOWAY 131 STEUART STREET 520 SAN FRANCISCO CA 94105 4032231 0 X WWW.HFLASF.ORG X 1897 CA TO PROVIDE INTEREST FREE LOANS TO MEMBERS OF THE NORTHERN CALIFORNIA JEWISH COMMUNITY. 25 25 11 95 0 0 4164367 2607793 0 0 364287 277946 3668 6481 4532322 2892220 58594 60902 0 0 1564470 1773324 0 0 653719 449558 543986 2072622 2378212 2459700 514008 28447595 27595951 8420245 6852646 20027350 20743305 X TO AID WORTHY JEWISH PEOPLE TO BE AND REMAIN SELF-SUPPORTING AND SELF-RESPECTING PERSONS BY AID OF LOANS, GRANTS AND SUCH SERVICES AS THE INDIVIDUAL MAY REQUIRE. SUCH LOANS, GRANTS AND SERVICES SHALL BE RENDERED WITHOUT INTEREST OR OTHER CHARGES. LOANS ARE GIVEN FOR EMERGENCIES, PERSONAL FINANCIAL CHALLENGES, TUITION AND OTHER EDUCATIONAL-RELATED COSTS, FIRST TIME HOME PURCHASES, DEBT CONSOLIDATION, STARTING OR EXPANDING A SMALL BUSINESS, ADOPTION, HEALTH CARE, AND ASSISTING THOSE WHO HAVE BECOME UNEMPLOYED. LOANS ARE ALSO PROVIDED TO SYNAGOGUES AND OTHER JEWISH ORGANIZATIONS. 0 0 1404700 60902 6481 WE DISBURSED A TOTAL OF $8 MILLION IN INTEREST-FREE LOANS DURING THE PAST YEAR. THIS REPRESENTS A 43% INCREASE IN THE DOLLAR AMOUNT OF LOANS AND A 30% INCREASE IN THE NUMBER OF LOANS DISBURSED AS COMPARED TO THE YEAR BEFORE. WE CLOSED THE 2022-23 FISCAL YEAR WITH 1,501 LOANS TOTALING $20.6 MILLION OUT IN THE COMMUNITY HELPING PEOPLE IN NEED.THESE INCREASES STEM FROM A CONFLUENCE OF FACTORS, INCLUDING INFLATION, HIGH INTEREST RATES, AND THE LINGERING FINANCIAL IMPACTS OF COVID-19. MANY PEOPLE WERE UNEMPLOYED OR UNDEREMPLOYED DURING THE PANDEMIC YEARS, AND THEY DEPLETED THEIR SAVINGS OR WERE FORCED TO RELY ON CREDIT CARDS TO SURVIVE. BECAUSE OUR VISIBILITY GREW SO DRAMATICALLY DURING THE PANDEMIC, MORE PEOPLE KNEW WE WERE HERE TO HELP THEM WITH THEIR FINANCIAL STRUGGLES. WE WITNESSED A DRAMATIC UPTICK IN LOAN APPLICATIONS THAT PERSISTED THROUGHOUT THE ENTIRE 2022-23 FISCAL YEAR.MANY LOAN APPLICANTS ASKED FOR OUR HELP TO ADDRESS FINANCIAL HARDSHIPS, WHILE OTHERS NEEDED SUPPORT TO PURSUE LIFE-ENRICHING GOALS. THE MOST FREQUENTLY REQUESTED TYPE OF ASSISTANCE WAS STUDENT LOANS (239 LOANS TOTALING $2.4 MILLION), AS THE COST OF HIGHER EDUCATION CONTINUED TO RISE, AND MANY FAMILIES WERE STRAPPED FOR RESOURCES AFTER THE PANDEMIC.FOLLOWING STUDENT LOANS, THE TWO TYPES OF ASSISTANCE REQUESTED MOST FREQUENTLY WERE FOR DEBT CONSOLIDATION (93 LOANS TOTALING $1.7 MILLION) AND GENERAL NEEDS (93 LOANS TOTALING $1.5 MILLION). THE AMOUNT OF DEBT CONSOLIDATION LOANS GREW 94% OVER THE PREVIOUS YEAR, HELPING DOZENS OF PEOPLE GET OUT FROM UNDER THE CRUSHING WEIGHT OF HIGH-INTEREST DEBT. GENERAL NEEDS LOANS GREW 63% OVER THE PREVIOUS YEAR, HELPING TO MEET NEEDS SUCH AS PREVENTING EVICTION, PURCHASING A SECONDHAND CAR, OR COVERING LIVING EXPENSES DURING A GAP IN EMPLOYMENT. IN 2014, HEBREW FREE LOAN LAUNCHED THE POLLAK COMMUNITY LOAN PROGRAM TO PROVIDE SUPPORT TO A BROADER COMMUNITY: NON-JEWISH STUDENTS FROM LOWER-INCOME HOMES THROUGHOUT THE BAY AREA WHO NEED HELP TO PURSUE HIGHER EDUCATION. THE PROGRAM PROVIDES INTEREST-FREE STUDENT LOANS TO CLOSE FUNDING GAPS FOR PEOPLE WHO MIGHT NOT OTHERWISE BE ABLE TO ATTEND COLLEGE. IT IS SEPARATELY FUNDED BY DONORS INTERESTED IN ASSISTING THESE STUDENTS REACH THEIR EDUCATIONAL GOALS.DURING THE PAST YEAR, THE POLLAK COMMUNITY LOAN PROGRAM PROVIDED $366,000 IN STUDENT LOANS TO 51 STUDENTS, THE HIGHEST AMOUNT WE'VE DISBURSED AND THE MOST STUDENTS WE'VE SERVED IN ANY YEAR SINCE THE PROGRAM LAUNCHED IN 2014. AT THE CLOSE OF THE FISCAL YEAR, THE AMOUNT OF THESE LOANS ASSISTING STUDENTS IN THE COMMUNITY CAME TO $847,750.THE NUMBER OF PARTNER AGENCIES WHO REFER STUDENTS TO US GREW TO 20 (FROM AN INITIAL FOUR IN 2014). IN ADDITION TO PROVIDING LOANS UP TO $6,000 FOR UNDERGRADUATE STUDENTS, WE BEGAN OFFERING LOANS UP TO $10,000 FOR STUDENTS PURSUING A GRADUATE OR PROFESSIONAL DEGREE. GRADUATE STUDENTS TYPICALLY HAVE FAR LESS ACCESS TO GRANTS AND SCHOLARSHIPS THAN UNDERGRADUATE STUDENTS DO, AND THEY FACE SIGNIFICANTLY HIGHER INTEREST RATES FOR FEDERAL STUDENT LOANS.BY THE CLOSE OF THE 2022-23 FISCAL YEAR, NINE YEARS AFTER THE 2014 LAUNCH OF THE POLLAK COMMUNITY LOAN PROGRAM, WE HAD RAISED CLOSE TO $1.4 MILLION IN LOAN CAPITAL DEDICATED TO THIS PROGRAM. BECAUSE THE FUNDS GET RECYCLED AS LOANS ARE REPAID, WE HAVE BEEN ABLE TO DISBURSE A TOTAL OF $1.8 MILLION IN INTEREST-FREE LOANS AND SERVE 174 STUDENTS. APPROXIMATELY 80% OF THESE LOAN RECIPIENTS ARE FIRST-GENERATION COLLEGE STUDENTS, AND MOST ARE STUDENTS OF COLOR. WE CONTINUE TO SEEK OUT NEW SOURCES OF LOAN CAPITAL TO GROW THE PROGRAM FURTHER, AS THE PROGRAM'S SUCCESS HAS BECOME EVIDENT. WE ARE PROUD OF OUR 126-YEAR TRADITION OF PROMOTING SELF-SUFFICIENCY AND FINANCIAL RESPONSIBILITY THROUGH INTEREST-FREE LENDING, EVEN AS WE EVOLVE TO MEET THE EVER-CHANGING NEEDS OF OUR COMMUNITY. WELL OVER 100,000 INDIVIDUALS AND FAMILIES HAVE BEEN ABLE TO PURSUE THEIR DREAMS, LIVE THE LIVES THEY WANTED, OR OVERCOME CHALLENGING FINANCIAL SITUATIONS BECAUSE WE HAVE BEEN HERE TO HELP THEM IN THEIR TIME OF NEED. IN THE LAST 33 YEARS ALONE (SINCE OUR RECORDS BECAME COMPUTERIZED IN 1990), WE HAVE DISBURSED OVER $112 MILLION IN LOANS, DESPITE STARTING THAT PERIOD WITH ONLY $4 MILLION IN ASSETS. AS LOANS ARE REPAID, THE FUNDS ARE RECYCLED INTO NEW LOANS, ALLOWING US TO UTILIZE OUR ASSETS TO ASSIST OTHERS IN NEED. DESPITE THE HARDSHIPS SO MANY EXPERIENCED DURING AND AFTER THE PANDEMIC, OUR LOAN REPAYMENT RATE REMAINED AT 99.9%, AS IT HAS THROUGHOUT OUR AGENCY'S HISTORY. AGENCY ACCOMPLISHMENT #1:WE CONTINUED TO STRENGTHEN OUR FINANCIAL BASE TO SUSTAIN OUR ROLE AS THE CENTRAL LENDING INSTITUTION FOR NORTHERN CALIFORNIA'S JEWISH COMMUNITY. AS PART OF OUR ONGOING WORK TO IDENTIFY NEW SOURCES OF CAPITAL, WE DEVELOPED ONE NEW PARTNERSHIP WITH A MAJOR NATIONAL FOUNDATION AND STRENGTHENED OUR ONGOING PARTNERSHIP WITH THE SAN FRANCISCO JEWISH COMMUNITY FEDERATION AND ENDOWMENT FUND. WE ARE PROUD THAT DESPITE A WAVE OF EXTRAORDINARY NEED SWEEPING THE REGION, WE DID NOT HAVE TO TURN AWAY ANY QUALIFIED LOAN APPLICANTS, PROVIDING MORE FINANCIAL SUPPORT TO MORE PEOPLE IN NEED THAN IN EITHER OF THE PREVIOUS TWO FISCAL YEARS.AT THE SAME TIME THAT WE WERE DEVELOPING NEW SOURCES OF LOAN CAPITAL FOR THE FUTURE, WE CONTINUED TO REPAY THE RECOVERABLE GRANT OF $5.6 MILLION THAT WE RECEIVED EARLY IN THE PANDEMIC FROM THE FEDERATION AND ITS SUPPORTING FOUNDATIONS AND DONOR-ADVISED FUNDS. AS OF THE CLOSE OF THE 2022-23 FISCAL YEAR, WE HAD RETURNED $3.8 MILLION, AS PER OUR ORIGINAL AGREEMENT, MAKING THESE FUNDS AVAILABLE TO BE REDEPLOYED FOR OTHER CHARITABLE PURPOSES.AGENCY ACCOMPLISHMENT #2:TOWARD THE CLOSE OF THE 2022-23 FISCAL YEAR, WE WERE NOMINATED AND SELECTED FOR PROJECT ACCELERATE, A PRESTIGIOUS PROGRAM OFFERED BY A PROMINENT NATIONAL FOUNDATION. THE PROJECT'S GOAL IS TO BUILD THE CAPACITY OF HIGH PERFORMING, INNOVATIVE, SMALL, AND MID-SIZED ORGANIZATIONS SERVING THE JEWISH COMMUNITY. THE PROGRAM IS DESIGNED FOR ORGANIZATIONS WITH STRONG VISION AND PROGRAMS THAT ARE POISED TO ENTER A NEW STAGE IN THEIR GROWTH AND DEVELOPMENT BUT NEED TO STRENGTHEN THEIR ORGANIZATIONAL INFRASTRUCTURE TO ADVANCE TO THE NEXT LEVEL. OUR EXECUTIVE DIRECTOR WILL BE PART OF A SELECT COHORT ENGAGING IN TRAINING SEMINARS, SKILL-BUILDING WORKSHOPS, MENTORING, AND PEER SUPPORT TO STRENGTHEN THE SKILLS OF THE PARTICIPATING ORGANIZATIONS' SENIOR LEADERSHIP.PROJECT ACCELERATE INCLUDES A CHALLENGE GRANT TO HELP BUILD ORGANIZATIONAL INFRASTRUCTURE OVER THE COMING TWO YEARS. OUR TASK IS TO RAISE NEW FUNDING FOR IDENTIFIED CAPACITY BUILDING PROJECTS, WHICH WILL GENERATE A MATCHING GRANT FROM THE FOUNDATION. OUR SUCCESS WITH THIS CHALLENGE WILL LEVERAGE SIGNIFICANT NEW FUNDING FOR HEBREW FREE LOAN. THIS OPPORTUNITY HOLDS TREMENDOUS POTENTIAL TO MOVE US FORWARD ON OUR GROWTH CURVE, AS WE HOLD FAST TO OUR VISION OF HELPING MORE PEOPLE AND HELPING PEOPLE MORE.AGENCY ACCOMPLISHMENT #3:OUR TOP RATINGS WERE RENEWED BY VARIOUS EXTERNAL AGENCIES: CANDID (FORMERLY CALLED GUIDESTAR) PLATINUM SEAL OF TRANSPARENCY; GREAT NONPROFITS TOP RATING; AND THE JEWISH NEWS OF NORTHERN CALIFORNIA READERS' CHOICE AWARD (FOR THE NINTH CONSECUTIVE YEAR).WE FINALLY SUCCEEDED IN OUR EFFORTS TO HAVE CHARITY NAVIGATOR REEXAMINE OUR BUSINESS MODEL, RESULTING IN BEING AWARDED THEIR FOUR-STAR "GIVE WITH CONFIDENCE" RATING. CHARITY NAVIGATOR'S PREVIOUS ASSESSMENT OF HEBREW FREE LOAN DID NOT TAKE INTO ACCOUNT THE FACT THAT OUR LOAN DISBURSEMENTS REMAIN ASSETS OF THE AGENCY, DESPITE BEING DISBURSED IN DIRECT SUPPORT OF OUR PROGRAM ACTIVITIES. THIS KEPT OUR CHARITY NAVIGATOR SCORE ARTIFICIALLY LOW FOR A NUMBER OF YEARS, DESPITE REPEATED ATTEMPTS TO COMMUNICATE WITH THEM ABOUT OUR MODEL AS A NONPROFIT LENDING ORGANIZATION. WITH THE NEW RATING, WE HAVE EARNED CHARITY NAVIGATOR'S ENDORSEMENT: "IF THIS ORGANIZATION ALIGNS WITH YOUR PASSIONS AND VALUES, YOU CAN GIVE WITH CONFIDENCE." 1404700 1 1 0 0 0 0 0 0 0 1 1 0 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 6 0 1 11 1 0 0 0 0 0 0 0 0 0 0 0 0 X 25 25 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X X X MENILEK MEKBEB 4155469902 131 STEUART STREET 520 SAN FRANCISCO CA 94105 CYNTHIA ROGOWAY EXECUTIVE DIRECTOR 60.00 X 239886 0 39326 JAMES MASSARA DIRECTOR OF DATA SOLUTIONS AND ANALYTICS 40.00 X 150696 0 11940 JAMIE HYAMS DEVELOPMENT DIRECTOR 40.00 X 146441 0 39276 MENILEK MEKBEB FINANCE DIRECTOR 40.00 X 133661 0 33488 TERESA LOWE ASSISTANT DIRECTOR 40.00 X 116470 0 30352 GREGORY ZALE MARKETING DIRECTOR 40.00 X 109159 0 9466 MARINA LEVY ASSISTANT DIRECTOR 40.00 X 108224 0 17862 GREGG RUBENSTEIN BOARD PRESIDENT 4.00 X X 0 0 0 MAUREEN HOLT 1ST VICE PRESIDENT 4.00 X X 0 0 0 ROMAN POLNAR 2ND VICE PRESIDENT 4.00 X X 0 0 0 MICHAEL RAPAPORT TREASURER 4.00 X X 0 0 0 MADELINE CHALEFF ASST. SECRETARY 4.00 X X 0 0 0 STEVEN ZIMMERMAN IMM. PAST PRESIDENT 4.00 X X 0 0 0 PAUL ORBUCH AD-HOC EXECUTIVE COMM. MEMBER 1.00 X 0 0 0 STEPHEN DOBROW BOARD MEMBER 1.00 X 0 0 0 MARK GOLDMAN BOARD MEMBER 1.00 X 0 0 0 CHRIS KAROW BOARD MEMBER 1.00 X 0 0 0 DAVID KIFERBAUM BOARD MEMBER 1.00 X 0 0 0 DAVID LEVINE BOARD MEMBER 1.00 X 0 0 0 AMANDA LURIE BOARD MEMBER 1.00 X 0 0 0 MILLA LVOVICH BOARD MEMBER 1.00 X 0 0 0 RYAN CHERNIS BOARD MEMBER 1.00 X 0 0 0 SABINA POLNAR BOARD MEMBER 1.00 X 0 0 0 PAUL RATNER BOARD MEMBER 1.00 X 0 0 0 JOSHUA RUTBERG BOARD MEMBER 1.00 X 0 0 0 GAYLE STARR BOARD MEMBER 1.00 X 0 0 0 RONNA STONE BOARD MEMBER 1.00 X 0 0 0 JESSICA TARAN BOARD MEMBER 1.00 X 0 0 0 RENATA TELEFUS BOARD MEMBER 1.00 X 0 0 0 ERIC TOIZER BOARD MEMBER 1.00 X 0 0 0 ADAM WISKIND BOARD MEMBER 1.00 X 0 0 0 RABBI STEVEN CHESTER BOARD MEMBER 1.00 X 0 0 0 1004537 0 181710 7 0 1 0 0 2607793 60700 2607793 92957 92957 1325000 1140011 184989 184989 184989 MISCELLANEOUS INCOME 900099 6481 6481 6481 2892220 6481 0 277946 60902 60902 471324 270551 66091 134682 993653 575136 134184 284333 72303 39741 12046 20516 133455 73353 22236 37866 102589 56388 17093 29108 1622 1151 89 382 30515 18866 4259 7390 11465 11465 46292 25992 10217 10083 44256 19924 24332 54472 16640 2812 35020 153892 108048 12887 32957 86131 50556 11011 24564 3730 2331 664 735 14966 9437 2543 2986 4987 24 4939 24 24292 11765 6605 5922 BAD DEBT 55400 55400 MISC EXPENSE 11966 8495 652 2819 2378212 1404700 319793 653719 2594690 426410 649519 503823 1568186 1485750 125538 176253 185931 170739 15744 15192 4531973 3932856 578742 663070 18322533 20069781 60670 322816 28447595 27595951 174931 156208 8245314 6696438 8420245 6852646 X 8746104 9367111 11281246 11376194 20027350 20743305 28447595 27595951 X 514008 157105 44842 X X 0 1 X 1 0 X 1661603 3767149 1832034 4164367 2607793 14032946 1661603 3767149 1832034 4164367 2607793 14032946 1766521 12266425 155654 146976 175599 364287 92957 935473 3453 2768 4050 3668 6481 20420 14988839 0.81840 0.78140 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 3,453. 2019 AMOUNT: $ 2,768. 2020 AMOUNT: $ 4,050. 2021 AMOUNT: $ 3,668. 2022 AMOUNT: $ 6,481. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10914217 378490 1537 296388 10994782 8977602 2179864 243249 10914217 9002826 186362 211586 8977602 8644372 575495 217041 9002826 8254168 614132 223928 8644372 1.00000 0 0 5385 5385 0 180546 165354 15192 15192 LOANS TO MEMBERS OF THE NO CA JEWISH COMMUNITY 20069781 C 20069781 LOAN COLLATERAL DEPOSITS 150309 POST RETIREMENT OBLIGATIONS 89044 RECOVERABLE GRANTS 6238992 FUNDS HELD FOR C MILLER TRUST 9239 LEASE LIABILITY, CURRENT 83797 LEASE LIABILITY 125057 6696438 X 3072342 157105 34482 191587 2880755 11465 11465 2892220 2366751 4 4 2366747 11465 11465 2378212 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE USED TO FUND ITS INTEREST FREE LOAN PROGRAM. PART X, LINE 2: THE AGENCY HAS IMPLEMENTED THE AMENDED ACCOUNTING PRINCIPLES RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE TO CHARITABLE REMAINDER TRUST -549. CHANGE TO BENEFICIAL INTEREST 35,031. RELEASE OF RESTRICTIONS FOR RELATED ORGANIZATION PART XII, LINE 2D - OTHER ADJUSTMENTS: ROUNDING TO AUDITED FINANCIAL STATEMENTS 4. 1 EMERGENCY 2 1500 DEBT FORGIVENESS 20 59402 LOAN BALANCE DEBT FORGIVENESS PART I, LINE 2: MOST OF OUR GRANTS ARE NOT DIRECT MONETARY ASSISTANCE BUT LOAN FORGIVENESS WHEN WE RECEIVE A RESTRICTED GRANT FROM A FOUNDATION TO PAY OFF LOANS FOR QUALIFIED BORROWERS. OCCASIONALLY, WE ALSO RECEIVE FUNDING FROM PRIVATE DONORS AND SUBSEQUENTLY GRANT SMALL EMERGENCY FINANCIAL ASSISTANCE GRANTS TO QUALIFIED INDIVIDUALS. X X X X 0 0 0 0 0 0 0 0 0 CYNTHIA ROGOWAY EXECUTIVE DIRECTOR 238403 0 0 0 1483 0 18976 0 20350 0 279212 0 0 0 JAMES MASSARA DIRECTOR OF DATA SOLUTIONS AND ANALY 149996 0 0 0 700 0 11070 0 870 0 162636 0 0 0 JAMIE HYAMS DEVELOPMENT DIRECTOR 145661 0 0 0 780 0 11882 0 27394 0 185717 0 0 0 MENILEK MEKBEB FINANCE DIRECTOR 133220 0 0 0 441 0 10834 0 22654 0 167149 0 0 0 X 152 10593 FMV X 5000 50000 APPRAISED VALUE X OTHER PROPERTY 1 107 1 0 0 PART I, COLUMN (B): THE NUMBER OF ITEMS DONATED. PART I, LINE 30B: THE PRIVATE STOCK OF ENDURING VENTURES, INC. WAS A TIME-RESTRICTED CONTRIBUTION. HFLA IS REQUIRED TO HOLD 100% OF THE STOCK FOR TWELVE (12) YEARS BEFORE SELLING, AND SEVENTEEN (17) YEARS BEFORE SELLING MORE THAN 50%. FORM 990, PART VI, SECTION A, LINE 1A YES - LOANS MAY BE APPROVED BY A MAJORITY VOTE OF THE BOARD OR OF THE EXECUTIVE COMMITTEE. A MAJORITY VOTE OF AN ADVISORY COMMITTEE TO APPROVE A LOAN IS CONSIDERED A RECOMMENDATION UNLESS TWO OFFICERS ARE PRESENT AND VOTE IN FAVOR OF THE LOAN REQUEST; IF TWO OFFICERS ARE NOT PRESENT, THE RECOMMENDATION OF THE ADVISORY COMMITTEE IS PRESENTED TO TWO OFFICERS FOR APPROVAL. FORM 990, PART VI, SECTION A, LINE 2 ROMAN POLNAR AND SABINA POLNAR SHARE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO ITS FILING, A COPY OF THE 990 IS SENT EITHER BY EMAIL OR U.S. MAIL TO EACH BOARD MEMBER. ADDITIONAL COPIES ARE ALSO AVAILABLE FOR REVIEW WHEN THE ENTIRE BOARD MEETS. FORM 990, PART VI, SECTION B, LINE 12C ENFORCEMENT OF THE CONFLICT OF INTEREST POLICY IS CARRIED OUT THROUGH VERBAL INQUIRY OF THE BOARD OF DIRECTORS, STAFF, AND VOLUNTEERS DURING THE YEAR. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE REVIEWS THE EXECUTIVE DIRECTOR'S SALARY AND COMPARABLE DATA; THEY APPROVE HER SALARY AS STATED. THIS PROCESS WAS LAST UNDERTAKEN IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ITS OWN WEBSITE, UPON REQUEST, ON CHARITY NAVIGATOR WEBSITE, AND ON GUIDESTAR WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN CHARITABLE REMAINDER TRUSTS -549. CHANGE IN BENEFICIAL INTEREST 35,031. RELEASE OF RESTRICTION FROM RELATED ORG 10,360. FORM 990, PART XII, LINE 2C: THIS PROCESS DID NOT CHANGE FROM PRIOR YEAR. CHARLES H MILLER CHARITABLE TRUST 131 STEUART STREET STE 520 SAN FRANCISCO CA 94105 946622077 INTEREST FREE STUDENT LOANS CA 501(C)(3) LINE 12A, I HEBREW FREE LOAN ASSOCIATION OF SAN FRANCISCO 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0