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        <Explanation>There are members of the board that are husband and wife.</Explanation>
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      <GeneralExplanation>
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        <Explanation>The Form 990 is reviewed by select members of the Finance Committee of the jewish community federation and copies are made available to the Board members prior to submission.</Explanation>
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      <GeneralExplanation>
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        <Explanation>Conflict of interest statements are completed by Board members annually and reviewed by the Board chair.</Explanation>
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      <GeneralExplanation>
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        <Explanation>Governing documents are available upon request to the administrative offices of the Jewish Community Federation of Greater Rochester, N.Y., Inc.</Explanation>
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