2020-08-21T04:48:30-05:00 2019-12-31 473665737 MF & ASSOCIATES GROUP LLC 8409 N MILITARY TRAIL STE 119 PALM BEACH GARDENS FL 33410 990 2019-01-01 475491069 FAIRWAYS FOR FREEDOM INC FAIR 9179211381 5200 N OCEAN DRIVE UNIT 401 SINGER ISLAND FL 33404 ROGER SCHIFFMAN PRESIDENT 9179211381 2020-09-15 true SHARON HOWARD P01623783 5616911100 2020-08-21 40.121.4.26 2020-08-21 04:48:30 CD P 115491F91821578C8404BF6EE8238F807B6CD85C 115491F91821578C8404BF6EE8238F807B6CD85C 2019 2020-11-19 02:30:22Z ROGER SCHIFFMAN 5200 N OCEAN DRIVE UNIT 401 SINGER ISLAND FL 33404 201838 false X WWW.FAIRWAYSFORFREEDOM.US X 2016 DE FAIRWAYS FOR FREEDOM PROVIDES COMBAT-INJURED VETERANS WITH INSTRUCTION AND PRACTICE IN EVIDENCE-INFORMED, CLINICALLY TESTED, SELF-REGULATION TECHNIQUES; OPPORTUNITIES FOR THERAPEUTIC, RECREATIONAL (GOLF, AND COMMUNITY BUILDING SOCIAL ACTIVITIES; TRAINING ON HEALTHY LIFESTYLE CHOICES AND EDUCATION ABOUT COMMUNITY-BASED VETERAN RESOURCES FOR POST-RETREAT RE- INTEGRATION. THE GOAL IS ALSO TO CONNECT LEADERS IN THE BUSINESS COMMUNITY (AMBASSADORS/DONORS) WITH COMBAT-INJURED VETERANS THROUGH THE GAME OF GOLF. BUSINESS PROFESSIONALS SERVE AS MENTORS TO THE VETERANS AND, IN TURN, LEARN WHAT TRUE SACRIFICE IS ALL ABOUT. 4 4 0 0 184627 201268 0 230 570 0 184857 201838 0 0 0 0 21759 183853 201415 183853 201415 1004 423 50914 42124 635 0 50279 42124 X FAIRWAYS FOR FREEDOM PROVIDES COMBAT-INJURED VETERANS WITH INSTRUCTION AND PRACTICE IN EVIDENCE-INFORMED, CLINICALLY TESTED, SELF-REGULATION TECHNIQUES; OPPORTUNITIES FOR THERAPEUTIC, RECREATIONAL (GOLF, AND COMMUNITY BUILDING SOCIAL ACTIVITIES; TRAINING ON HEALTHY LIFESTYLE CHOICES AND EDUCATION ABOUT COMMUNITY -BASED VETERAN RESOURCES FOR POST-RETREAT REINTEGRATION. THE GOAL IS ALSO TO CONNECT LEADERS IN THE BUSINESS COMMUNITY WITH COMBAT-INJURED VERTERANS THROUGH THE GAME OF GOLF. BUSINESS PROFESSIONALS SERVE AS MENTORS TO THE VETERANS AND, IN TURN, LEARN WHAT TRUE SACRIFICE IS ALL ABOUT. false false 11254 RED LEDGES, UTAH, MAY 14-19, 2019: 6-DAY THERAPY, GOLFING AND HEALING RETREAT TO RED LEDGES, IN HEBER CITY, UTAH. THE RETREAT CENTERED ON MINDFULNESS TRAINING TECHNIQUES FOR COMBAT- INJURED VETERANS SUFFERING FROM PTSD, TBI AND PHYSICAL INJURIES. IN ADDITION TO GOLF INSTRUCTION EVERY DAY, THE VETERANS RECEIVED MINDFULNESS TRAINING,INCLUDING GROUP THERAPY SESSIONS BY A LICENSED PSYCHOLOGIST AND A SPORT PSYCHOTHERAPIST, EQUINE THERAPY, HIKING. 56207 NORTHWEST IRELAND, SEPTEMBER 21-29, 2019: 8-DAY THERAPY, GOLFING AND HEALING RETREAT TO NORTHWEST IRELAND. THE RETREAT CENTERED ON MINDFULNESS TRAINING TECHNIQUES FOR COMBAT-INJURED VETERANS SUFFERING FROM PTSD, TBI AND PHYSICAL INJURIES. THE VETERANS RECEIVED MINDFULNESS TRAINING, INCLUDING GROUP THERAPY SESSIONS BY A SPORT PSYCHOTHERAPIST. THE RETREAT INCLUDED FISHING AND HIKING, IN ADDITION TO GOLF INSTRUCTION. THE COURSES PLAYED INCLUDED SANDY HILLS, OLD TOM MORRIS, GLASHEDY LINKS, BALLYLIFFIN OLD LINKS AND PORTSALON. THE VETERANS WERE SPONSORED IN PART BY "AMBASSADORS". 74468 NOVA SCOTIA CANADA, SEPTEMBER 7-14, 2019: 8-DAY THERAPY, GOLFING AND HEALING RETREAT TO NOVA SCOTIA. THE RETREAT CENTERED ON MINDFULNESS TRAINING TECHNIQUES FOR COMBAT-INJURED VETERANS SUFFERING FROM PTSD, TBI AND PHYSICAL INJURIES. IN ADDITION TO GOLF INSTRUCTION EVERY DAY, THE VETERANS WENT FISHING AND HIKING. THE VETERANS ALSO RECEIVED MINDFULNESS TRAINING,INCLUDING GROUP THERAPY SESSIONS BY A LICENSED PSYCHOLOGIST AND A SPORT PSYCHOTHERAPIST. THE COURSES PLAYED INCLUDED DUNDEE, CABOT LINKS, CABOT CLIFFS AND HIGHLAND LINKS. THE VETERANS WERE SPONSORED IN PART BY "AMBASSADORS". 28890 OTHER FUNCTIONAL EXPENSES AND SPONSORSHIPS. 28890 170819 true true false false false false false false false false false false false false false false false false false false true false false false true false false false false false false false false false false false false false false false false false false false false false false true 0 0 0 false false false false false false false false X 4 4 true false false false false false false true true false false true true true true true true true false false DE X ROGER SCHIFFMAN 9179211381 5200 N OCEAN DRIVE UNIT 401 SINGER ISLAND FL 33404 X ROGER SCHIFFMAN PRESIDENT 20.00 X X 0 0 0 PATRICIA DONNELLY TREASURER 20.00 X X 0 0 0 DAVID SINGER DIRECTOR 5.00 X 0 0 0 KATHLEEN SCHIFFMAN SECRETARY 5.00 X 0 0 0 false false false 59100 142168 201268 570 570 59100 201838 570 2925 2925 5043 4228 815 4566 578 3988 137114 137114 5362 5362 FUNDRAISING EXPENES 21759 21759 PRE PAID GOLF COURSE FEES 5803 5803 PRE PAID HOTELS & AIRFARE 5051 5051 POSTAGE & DELIVERY 3066 2727 339 10726 9956 770 201415 170819 8837 21759 13066 20019 20225 22105 17623 50914 42124 635 635 0 X 50279 42124 50279 42124 50914 42124 X 423 -8578 X false false false X 220901 210783 184627 201268 817579 220901 210783 184627 201268 817579 817579 817579 570 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false EUROPE (IRELAND) PROGRAM SERVICES GOLF RETREATS 56207 NORTH AMERICA ( CANADA ) PROGRAM SERVICES GOLF RETREATS 74468 130675 130675 false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 3 EUROPE (IRELAND) 56,207 0 NORTH AMERICA ( CANADA ) 74,468 0 FUNDRAISER - RH 59100 59100 59100 59100 FORM 990 - ORGANIZATION'S MISSION FAIRWAYS FOR FREEDOM PROVIDES COMBAT-INJURED VETERANS WITH INSTRUCTION AND PRACTICE IN EVIDENCE-INFORMED, CLINICALLY TESTED, SELF-REGULATION TECHNIQUES; OPPORTUNITIES FOR THERAPEUTIC, RECREATIONAL (GOLF, AND COMMUNITY BUILDING SOCIAL ACTIVITIES; TRAINING ON HEALTHY LIFESTYLE CHOICES AND EDUCATION ABOUT COMMUNITY -BASED VETERAN RESOURCES FOR POST-RETREAT REINTEGRATION. THE GOAL IS ALSO TO CONNECT LEADERS IN THE BUSINESS COMMUNITY WITH COMBAT-INJURED VERTERANS THROUGH THE GAME OF GOLF. BUSINESS PROFESSIONALS SERVE AS MENTORS TO THE VETERANS AND, IN TURN, LEARN WHAT TRUE SACRIFICE IS ALL ABOUT. FORM 990, PAGE 2, PART III, LINE 4D OTHER FUNCTIONAL EXPENSES AND SPONSORSHIPS. FORM 990, PAGE 6, PART VI, LINE 2 ROGER SCHIFFMAN PRES/DIR SPOUSE PATRICIA DONNELLY TREASURER SPOUSE KATHLEEN SCHIFFMAN SECRETARY DAUGHTER FORM 990, PAGE 6, PART VI, LINE 11B THE OFFICERS AND DIRECTOR(S) OF THE ORGANIZATION ARE INTIMATELY INVOLVED WITH AND IN THE ORGANIZATION'S ACTIVITIES, AND USE THIS KNOWLEDGE TO REVIEW THE FORM 990. FORM 990, PAGE 6, PART VI, LINE 12C ARTICLE 9 (CONFLICT OF INTEREST AND COMPENSATION APPROVAL POLICIES) OF THE TAXPAYER'S BYLAWS PROVIDES IN SECTION3 (CONFLICT OF INTEREST AVOIDANCE PROCEDURES) AS FOLLOWS: A. DUTY TO DISCLOSE. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON DEFINED IN SECTION 2(A) AS INCLUDING 'ANY DIRECTOR, PRINCIPAL OFFICER, MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, OR ANY OTHER PERSON WHO IS A "DISQUALIFIED PERSON" AS DEFINED IN SECTION 4958(F)(1) OF THE INTERNAL REVENUE CODE AND AS AMPLIFIED BY SECTION 53-4958-3 OF THE IRS REGULATIONS, WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST' MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. B. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEEMEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. C. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE CORPORATION CAN OBTAIN, WITH REASONABLE EFFORTS, A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMNT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER THE CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE, BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS, WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. D. VIOLATIONS OF THE CONFLICTS OF INTEREST POLICY. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTATNCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE THE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PAGE 6, PART VI, LINE 15A ARTICLE 9(CONFLICT OF INTEREST AND COMPENSATION APPROVAL POLICIES) OF THE TAXPAYER'S BYLAWS PROVIDES IN SECTION 5 (COMPENSATION APPROVAL POLICIES), AS FOLLOWS: "A VOTING MEMBER OF THE GOVERNING BOARD WHO RECEIVES COMPENSATION, DIRECTLY OF INDIRECTLY, FROM THE CORPORATION IS PRECLUDED FROM VOTING ON MATTERS PERTAINING TO THAT MEMBER'S COMPENSATION. A VOTING MEMBER OF ANY COMMITTEE WHOSE JURISDICTION INCLUDES COMPENSATION MATTERS AND WHO RECEIVES COMPENSATION, DIRECTLY OF INDIRECTLY, FROM THE CORPORATION FOR SERVICES IS PRECLUDED FRON VOTING ON MATTERS PERTAINING TO THAT MEMBER'S COMPENSATION. A VOTING MEMBER OF THE GOVERNING BOARD OR ANY COMMITTEE WHOSE JURISDICTION INCLUDES COMPENSATION MATTERS AND WHO RECEIVES COMPENSATION, DIRECTLY OR INDIRECTLY, FROM THE CORPORATION, EITHER INDIVIDUALLY OR COLLECTIVELY, IS PROHIBITED FROM PROVIDING INFORMATION TO ANY COMMITTEE REGARDING COMPENSATION. WHEN APPROVING COMPENSATION FOR DIRECTORS, OFFICERS AND EMPLOYEES, CONTRACTORS, AND ANY OTHER COMPENSATION CONTRACT OR ARRANGEMENT, IN ADDITION TO COMPLYING WITH THE CONFLICT OF INTEREST REQUIREMENTS AND POLICIES CONTAINED IN THE PRECEDING AND FOLLOWING SECTIONS OF THIS ARTICLE AS WELL AS THE PRECEDING PARAGRAPHS OF THIS SECTION OF THIS ARTICLE, THE BOARD OR A DULY CONSTITUTED COMMITTEE OF THE BOARD SHALL ALSO COMPLY WITH THE FOLLOWING ADDITIONAL REQUIREMENTS AND PROCEDURES: A. THE TERMS OF COMPENSATION SHALL BE APPROVED BY THE BOARD OR COMPENSATION COMMITTEE PRIOR TO THE FIRST PAYMENT OF COMPENSATION; B. ALL MEMBERS OF THE BOARD OR COMPENSATION COMMITTEE WHO APPROVE COMPENSATION ARRANGEMENTS MUST NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AS SPECIFIED IN IRS REGULATION SECTION 53.4958-69(C)(III), WHICH GENERALLY REQUIRES THAT EACH BOARD MEMBER OR COMMITTEE MEMBER APPROVING A COMPENSATION ARRANGEMENT BETWEEN THIS ORGANIZATION AND A 'DISQUALIFIED PERSON' (AS DEFINED IN SECTION 4958(F)(1) OF THE INTERNAL REVENUE CODE AND AS AMPLIFIED BY SECTION 53.4958-3 OF THE IRS REGULATIONS): 1. IS NOT THE PERSON WHO IS THE SUBJECT OF THE COMPENSATION ARRANGEMENT, OR A FAMILY MEMBER OF SUCH PERSON; 2. IS NOT IN AN EMPLOYMENT RELATIONSHIP SUBJECT TO THE DIRECTION OR CONTROL OF THE PERSON WHO IS THE SUBJECT OF THE COMPENSATION ARRANGEMENT; 3. DOES NOT RECEIVE COMPENSATION OR OTHER PAYMENTS SUBJECT TO APPROVAL BY THE PERSON WHO IS THE SUBJECT OF THE COMPENSATION ARRANGEMENT; 4. HAS NO MATERIAL FINANCIAL INTEREST AFFECTED BY THE COMPENSATION ARRANGEMENT; AND 5. DOES NOT APPROVE A TRANSACTION PROVIDING ECONOMIC BENEFITS TO THE PERSON WHO IS THE SUBJECT OF THE COMPENSATION ARRANGEMENT, WHO IN TURN HAS APPROVED OR WILL APPROVE A TRANSACTION PROVIDING BENEFITS TO THE BOARD OR COMMITTEE MEMBER. C. THE BOARD OR COMPENSATION COMMITTEE SHALL OBTAIN AND RELY UPON APPROPRIATE DATA AS TO COMPARABILITY PRIOR TO APPROVING THE TERMS OF COMPENSATION. APPROPRIATE DATA MAY INCLUDE THE FOLLOWING: 1. COMPENSATION LEVELS PAID BY SIMILARLY SITUATED ORGANIZATIONS, BOTH TAXABLE AND TAX-EXEMPT, FOR FUNCTIONALLY COMPARABLE POSITIONS. 'SIMILARY SITUATED' ORGANIZATIONS ARE THOSE OF A SIMILAR SIZE, PURPOSE, AND WITH SIMILAR RESOURCES; 2. THE AVAILABILITY OF SIMILAR SERVICES IN THE GEOGRAPHIC AREA OF THIS ORGANIZATION; 3. CURRENT COMPENSATION LEVELS COMPILED BY INDEPENDENT FIRMS; 4. ACTUAL WRITTEN OFFERS FROM SIMILAR INSTITUTIONS COMPETING FOR THE SERVICES OF THE PERSON WHO IS THE SUBJECT OF THE COMPENSATION ARRANGEMENT. AS ALLOWED BY IRS REGULATION 4958-6, IF THIS ORGANIZATION HAS AVERAGE ANNUAL GROSS RECEIPTS (INCLUDING CONTRIBUTIONS) FOR ITS PRIOR THREE TAX YEARS OF LESS THAN 1 MILLION, THE BOARD OR COMPENSATION COMMITTEE WILL HAVE OBTAINED AND RELIED UPON APPROPRIATE DATA AS TO COMPARABILITY IF IT OBTAINS AND RELIES UPON DATA OF COMPENSATION PAID BY THREE COMPARABLE ORGANIZATIONS IN THE SAME OR SIMILAR COMMUNITIES FOR SIMILAR SERVICES. D. THE TERMS OF COMPENSATION AND THE BASIS FOR APPROVING THEM SHALL BE RECORDED IN WRITTEN MINUTES OF THE MEETING OF THE BOARD OR COMPENSATION COMMITTEE THAT APPROVED THE COMPENSATION. SUCH DOCUMENTATION SHALL INCLUDE: 1. THE TERMS OF THE COMPENSATION ARRANGEMENT AND THE DATE IT WAS APPROVED; 2. THE MEMBERS OF THE BOARD OR COMPENSATION COMMITTEE WHO WERE PRESENT DURING DEBATE ON THE TRANSACTION, THOSE WHO VOTED ON IT, AND THE VOTES CAST BY EACH BOARD OR COMMITTEE MEMBER; 3. THE COMPARABILITY DATA OBTAINED AND RELIED UPON AND HOW THE DATA WAS OBTAINED; 4. IF THE BOARD OR COMPENSATION COMMITTEE DETERMINES THAT REASONABLE COMPENSATION FOR A SPECIFIC POSITION IN THIS ORGANIZATION OR FOR PROVIDING SERVICES UNDER ANY COMPENSATION ARRANGEMENT WITH THIS ORGANIZATION IS HIGHER OR LOWER THAN THE RANGE OF COMPARABILITY DATA OBTAINED, THE BOARD OR COMMITTEE SHALL RECORD IN THE MINUTES OF THE MEETING, THE BASIS FOR ITS DETERMINATION; 5. IF THE BOARD OR COMMITTEE MAKES ADJUSTMENTS TO COMPARABILITY DATA DUE TO GEOGRAPHIC AREA OR OTHER SPECIFIC CONDITIONS, THESE ADJUSTMENTS AND THE REASONS FOR THEM SHALL BE RECORDED IN THE MINUTES OF THE BOARD OR COMMITTEE MEETING; 6. ANY ACTIONS TAKEN WITH RESPECT TO DETERMINING IF A BOARD OR COMMITTEE MEMBER HAD A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, AND IF SO, ACTIONS TAKEN TO MAKE SURE THE MEMBER WITH THE CONFLICT OF INTEREST DID NOT AFFECT OR PARTICIPATE IN THE APPROVAL OF THE TRANSACTION (FOR EXAMPLE, A NOTATION IN THE RECORDS THAT AFTER A FINDING OF CONFLICT OF INTEREST BY A MEMBER, THE MEMBER WITH THE CONFLICT OF INTEREST WAS ASKED TO, AND DID, LEAVE THE MEETING PRIOR TO A DISCUSSION OF THE COMPENSATION ARRANGEMENT AND A TAKING OF THE VOTES TO APPROVE THE ARRANGEMENT); 7. THE MINUTES OF THE BOARD OR COMMITTEE MEETINGS AT WHICH COMPENSATION ARRANGEMENTS ARE APPROVED MUST BE PREPARED BEFORE THE LATER OF THE DATE OF THE NEXT BOARD OR COMMITTEE MEETING OR 60 DAYS AFTER THE FINAL ACTIONS OF THE BOARD OR COMMITTEE ARE TAKEN WITH RESPECT TO THE APPROVAL OF THE COMPENSATION ARRANGEMENTS. THE MINUTES MUST BE REVIEWED AND APPROVED BY THE BOARD OR COMMITTEE AS REASONABLE, ACCURATE, AND COMPLETE WITHIN A REASONABLE TIME PERIOD THEREAFTER, NORMALLY PRIOR TO OR AT THE NEXT BOARD OR COMMITTEE MEETING FOLLOWING FINAL ACTION ON THE ARRANGEMENT BY THE BOARD OR COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MADE SUCH MATERIALS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 ACCRUAL TO CASH ADJ -8,578