Form 990 was prepared by an independent accounting firm in conjunction with the AFBIU's financial department. A copy of the draft Form 990 was circulated to the full Board of Directors for discussion and comment. Each board member was provided ample opportunity to comment on the information contained in the 990 prior to its electronic filing with the internal revenue service.

Each officer, director, trustee and key employee of the Organization is required to annually disclose any conflicts of interest that arise by virtue of their employment, board service, or position with the Organization. The Organization monitors compliance with its conflict of interest policy through an annual questionnaire/disclosure statement that is distributed to these individuals. Potential conflicts are investigated immediately.

The Organization undertakes a thorough process to ensure that the executive compensation it pays to its top management official and all of its officers and key employees is reasonable. The organization board has established a compensation committee of Independent persons that have no interest in the proposed compensation agreement. The compensation committee utilizes readily available information (like peer institution Form 990s) to ensure that the organization compensates its executives commensurate with the market.

The organization makes its form 990 available to the public by retaining a copy at its place of business. The Form 990 is likewise published on the internet at both www.AFBIU.org and www.guidestar.org. The organization's Financial Statements, governing documents, and conflict of interest policy are not ordinarily made available to the public, but, if requested, will be provided at management's discretion.

NOTE: Tzedakah, Inc. strongly encourages each organization to make its minutes (with suitable redactions to preserve individual privacy) and all governing documents available to the public on its website. Tzedakah. Inc. considers failure to do so a failure in transparency and views requiring specific requests for documents to be an unnecessary burden on the public in view of the availability of internet websites.