UNITED PALESTINIAN APPEAL INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: UNITED PALESTINIAN APPEAL INC (EIN 11-2494808)
Tax period: 2020-01-01 to 2020-12-31
Filed: 2021-05-16
IRS object ID: 202131369349302008
Schema version: 2020v4.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule F
Schedule J
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-05-16T17:09:00-05:00	ReturnTs
Tax Period End	2020-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	541156733	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	PRAGER METIS CPAS	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1360 BEVERLY ROAD SUITE 300	AddressLine1Txt
City	MCLEAN	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	22101	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	112494808	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	UNITED PALESTINIAN APPEAL INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	UNIT	BusinessNameControlTxt
Phone	2026595007	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1330 NEW HAMPSHIRE AVENUE NW NO	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20036	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SALEEM F ZARU	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	2026595007	PhoneNum
Signature	2021-05-05	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	SALEEM	PersonFirstNm
Person Last	ZARU	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MATTHEW FRANK	PreparerPersonNm
PTIN	P01277196	PTIN
Phone	7038210702	PhoneNum
Preparation	2021-05-05	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	SALEEM F ZARU	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1330 NEW HAMPSHIRE AVENUE NW NO 104	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20036	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$6,584,515	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.HELPUPA.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1978	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	TO ALLEVIATE THE SUFFERING OF PALESTINIANS; ESPECIALLY THOSE LIVING IN THE WEST BANK, GAZA STRIP AND IN REFUGEE CAMPS.	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	11	TotalEmployeeCnt
Total Volunteers	6	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$34,153,359	PYContributionsGrantsAmt
CY Contributions Grants	$5,547,000	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$162,324	PYInvestmentIncomeAmt
CY Investment Income	$257,856	CYInvestmentIncomeAmt
PY Other Revenue	$2,264	PYOtherRevenueAmt
CY Other Revenue	$61,452	CYOtherRevenueAmt
PY Total Revenue	$34,317,947	PYTotalRevenueAmt
CY Total Revenue	$5,866,308	CYTotalRevenueAmt
PY Grants And Similar Paid	$33,125,638	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$4,375,288	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$762,605	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$867,374	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$369,141	CYTotalFundraisingExpenseAmt
PY Other Expenses	$459,002	PYOtherExpensesAmt
CY Other Expenses	$462,726	CYOtherExpensesAmt
PY Total Expenses	$34,347,245	PYTotalExpensesAmt
CY Total Expenses	$5,705,388	CYTotalExpensesAmt
PY Revenues Less Expenses	-$29,298	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$160,920	CYRevenuesLessExpensesAmt
Total Assets BOY	$5,533,205	TotalAssetsBOYAmt
Total Assets EOY	$5,457,186	TotalAssetsEOYAmt
Total Liabilities BOY	$754,717	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$396,104	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$4,778,488	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$5,061,082	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	UNITED PALESTINIAN APPEAL, INC. (UPA) IS A NEW YORK NOT-FOR-PROFIT, NON-POLITICAL, TAX EXEMPT CHARITY COMMITTED TO PROVIDING SOCIAL SERVICES TO IMPOVERISHED PALESTINIANS RESIDING IN THE WEST BANK, JORDAN, GAZA STRIP AND IN LEBANESE REFUGEE CAMPS. FOUNDED IN 1978, UPA HAS SUPPORTED WIDE-RANGING HUMANITARIAN PROGRAMS THAT CATERED TO NEEDY PALESTINIANS WITHIN THESE REGIONS. ITS PROGRAMS FALL INTO FOUR MAIN AREAS: HEALTH CARE, EDUCATION & UNDERGRADUATE SCHOLARSHIPS, CHILD SPONSORSHIP, AND COMMUNITY DEVELOPMENT.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$3,645,515	ExpenseAmt
Grant	$3,499,480	GrantAmt
Desc	HEALTH AND WELFARE - ALL EXPENSES INCURRED FOR MEDIUM AND LONG-TERM HEALTH PROJECTS INCLUDING MOBILE CLINICS AND PRIMARY CARE CLINICS. AS WELL AS SERVICES INCLUDING EMERGENCY FOOD DISTRIBUTION, MEDICAL VISITS, PHARMACEUTICALS, AND TRAUMA COUNSELING FOR PALESTINIANS IN THE WEST BANK, GAZA AND REFUGEE CAMPS IN THE ARAB COUNTRIES. EXPENSES INCURRED ALSO PROVIDE PROJECTS THAT DIRECTLY BENEFIT HANDICAPPED, ORPHANED, OR EXTREMELY DEPRIVED CHILDREN THROUGH PROGRAMS CONDUCTED BY UPA'S PARTNERS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$718,547	ExpenseAmt
Grant	$602,293	GrantAmt
Desc	COMMUNITY DEVELOPMENT - ALL EXPENSES INCURRED TO REBUILD AND REHABILITATE PALESTINIAN COMMUNITY INFRASTRUCTURES AS WELL AS ENVIRONMENTAL AND AGRICULTURAL PROJECTS, AND THE IMPLEMENTATION OF MICRO-ENTERPRISE, MICRO-FINANCE AND OTHER PROJECTS THAT STIMULATE EMPLOYMENT.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$356,189	ExpenseAmt
Grant	$273,515	GrantAmt
Desc	EDUCATION AND SCHOLARSHIPS - FINANCIAL ASSISTANCE IN THE FORM OF UNIVERSITY SCHOLARSHIPS, WORK STUDY OPPORTUNITIES, FELLOWSHIPS AND VOCATIONAL TRAINING PROVIDED TO NEEDY PALESTINIAN STUDENTS WHO ARE LIVING IN OR INTEND TO RETURN TO PALESTINE.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$208,396	ExpenseAmt
Desc	OUTREACH AND PUBLIC INFORMATION - ALL EXPENSES INCURRED TO EDUCATE THE GENERAL PUBLIC AND RAISE AWARENESS ABOUT PALESTINIAN HISTORY, LANGUAGE AND CULTURE.	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$208,396	TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses	$4,928,647	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	Yes (1)	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	Yes (1)	MoreThan5000KToOrgInd
More Than5000 K To Individuals	Yes (1)	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	4	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	11	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	Yes (1)	ForeignFinancialAccountInd
Foreign Country	OC	ForeignCountryCd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	6	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	UNITED PALESTINIAN APPEAL INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2026595007	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1330 NEW HAMPSHIRE AVENUE NW SUITE	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20036	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
ISAM SALAH
CHAIRMAN	5.00	Yes (X)	Yes (X)	$0	$0	$0
GEORGE SALEM
SECRETARY	2.00	Yes (X)	Yes (X)	$0	$0	$0
FREDERICK T HADEED
TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
SALMA EL-YASSIR
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ANN FRANCIS BARHOUM
DIRECTOR	1.00	Yes (X)		$0	$0	$0
EYAD H ABED
DIRECTOR	1.00	Yes (X)		$0	$0	$0
SALEEM ZARU
EXECUTIVE DIRECTOR	40.00		Yes (X)	$145,000	$0	$25,365

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$145,000	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$25,365	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Federated Campaigns	$14,271	FederatedCampaignsAmt
All Other Contributions	$5,532,729	AllOtherContributionsAmt
Noncash Contributions	$3,128,739	NoncashContributionsAmt
Total Contributions	$5,547,000	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$110,713	TotalRevenueColumnAmt
Exclusion	$110,713	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$865,350	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$718,207	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$147,143	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$147,143	TotalRevenueColumnAmt
Exclusion	$147,143	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$61,452	TotalRevenueColumnAmt
Exclusion	$61,452	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$61,452	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,866,308	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$319,308	ExclusionAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$4,375,288	TotalAmt
Program Services	$4,375,288	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$170,364	TotalAmt
Program Services	$82,835	ProgramServicesAmt
Management And General	$34,763	ManagementAndGeneralAmt
Fundraising	$52,766	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$600,193	TotalAmt
Program Services	$291,825	ProgramServicesAmt
Management And General	$122,474	ManagementAndGeneralAmt
Fundraising	$185,894	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$5,802	TotalAmt
Program Services	$2,821	ProgramServicesAmt
Management And General	$1,184	ManagementAndGeneralAmt
Fundraising	$1,797	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$45,605	TotalAmt
Program Services	$22,174	ProgramServicesAmt
Management And General	$9,306	ManagementAndGeneralAmt
Fundraising	$14,125	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$45,410	TotalAmt
Program Services	$22,079	ProgramServicesAmt
Management And General	$9,266	ManagementAndGeneralAmt
Fundraising	$14,065	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$4,816	TotalAmt
Management And General	$4,816	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$28,874	TotalAmt
Management And General	$28,874	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$19,019	TotalAmt
Management And General	$19,019	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$10,491	TotalAmt
Program Services	$4,845	ProgramServicesAmt
Management And General	$2,560	ManagementAndGeneralAmt
Fundraising	$3,086	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$153,217	TotalAmt
Program Services	$35,671	ProgramServicesAmt
Management And General	$84,075	ManagementAndGeneralAmt
Fundraising	$33,471	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$11,664	TotalAmt
Management And General	$11,664	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$87,825	TotalAmt
Program Services	$42,701	ProgramServicesAmt
Management And General	$17,922	ManagementAndGeneralAmt
Fundraising	$27,202	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$15,309	TotalAmt
Management And General	$15,309	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$2,814	TotalAmt
Program Services	$170	ProgramServicesAmt
Management And General	$2,644	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$23,151	TotalAmt
Program Services	$11,256	ProgramServicesAmt
Management And General	$4,725	ManagementAndGeneralAmt
Fundraising	$7,170	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$2,514	TotalAmt
Program Services	$1,222	ProgramServicesAmt
Management And General	$513	ManagementAndGeneralAmt
Fundraising	$779	FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
POSTAGE AND SHIPPING	$66,790	$35,760	$2,244	$28,786
BANK CHARGES	$36,242		$36,242

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,705,388	TotalAmt
Program Services	$4,928,647	ProgramServicesAmt
Management And General	$407,600	ManagementAndGeneralAmt
Fundraising	$369,141	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,380	BOYAmt
EOY	$503,125	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,790,285	BOYAmt
EOY	$500,932	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$102,537	BOYAmt
EOY	$228,678	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$52,911	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$21,266	BOYAmt
EOY	$25,087	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$519,484	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$221,563	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$257,770	BOYAmt
EOY	$297,921	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$3,358,967	BOYAmt
EOY	$3,848,532	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,533,205	BOYAmt
EOY	$5,457,186	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$170,717	BOYAmt
EOY	$242,737	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$584,000	BOYAmt
EOY	$153,367	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$754,717	BOYAmt
EOY	$396,104	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,642,141	BOYAmt
EOY	$4,867,046	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$136,347	BOYAmt
EOY	$194,036	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,778,488	BOYAmt
EOY	$5,061,082	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,533,205	BOYAmt
EOY	$5,457,186	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$160,920	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$121,674	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$17,384,370	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$23,930,136	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$33,109,101	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$34,153,359	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,547,000	CurrentTaxYearAmt
Total	$114,123,966	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$17,384,370	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$23,930,136	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$33,109,101	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$34,153,359	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,547,000	CurrentTaxYearAmt
Total	$114,123,966	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$114,123,966	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$124,938	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$133,092	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$107,707	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$124,552	CurrentTaxYearMinus1YearAmt
Current Tax Year	$110,713	CurrentTaxYearAmt
Total	$601,002	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$15,695	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$163	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,264	CurrentTaxYearMinus1YearAmt
Current Tax Year	$61,452	CurrentTaxYearAmt
Total	$79,574	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$114,804,542	TotalSupportAmt
Public Support CY170	0.99410	PublicSupportCY170Pct
Public Support PY170	0.99510	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	MISCELLANEOUS INCOME - 2017 AMOUNT: $ 15,695. 2018 AMOUNT: $ 163. 2019 AMOUNT: $ 2,264. 2020 AMOUNT: $ 61,452.	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$84,840	OtherCostOrOtherBasisAmt
Book Value	$84,840	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$254,522	OtherCostOrOtherBasisAmt
Depreciation	$136,776	DepreciationAmt
Book Value	$117,746	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$129,452	OtherCostOrOtherBasisAmt
Depreciation	$53,696	DepreciationAmt
Book Value	$75,756	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$41,986	OtherCostOrOtherBasisAmt
Depreciation	$24,130	DepreciationAmt
Book Value	$17,856	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$8,684	OtherCostOrOtherBasisAmt
Depreciation	$6,961	DepreciationAmt
Book Value	$1,723	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$297,921	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$5,968,963	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$121,674	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$121,674	RevenueNotReportedAmt
Revenue Subtotal	$5,847,289	RevenueSubtotalAmt
Investment Expenses Not Incld	$19,019	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$19,019	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$5,866,308	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$5,686,369	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$5,686,369	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$19,019	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$19,019	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$5,705,388	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	UPA ACCOUNTS FOR UNCERTAIN TAX POSITIONS UNDER FASB ASC 740. FASB ASC 740 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. FASB ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING, AND DISCLOSING IN FINANCIAL STATEMENTS TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING THE POSITION THAT UPA IS EXEMPT FROM INCOME TAXES. UPA BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. UPA'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) IS OPEN TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER IT WAS FILED.	ExplanationTxt

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp

Field	Value	IRS element (for citing)
Region	MIDDLE EAST AND NORTH AFRICA -	RegionTxt
Offices	3	OfficesCnt
Employee	17	EmployeeCnt
Type Of Activities Conducted	GRANTS TO RECIPIENTS LOCATED IN REGION.GRANTS TO ORGANIZATIONS AND DONATIONS OF MEDICAL DRUGS	TypeOfActivitiesConductedTxt
Specific Services Provided	HEALTH AND WELFARE, COMMUNITY DEVELOPMENT, EDUCATION AND SPONSORSHIPS	SpecificServicesProvidedTxt
Region Total Expenditures	$4,375,288	RegionTotalExpendituresAmt

Field	Value	IRS element (for citing)
Subtotal Offices	3	SubtotalOfficesCnt
Subtotal Employees	17	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	3	TotalOfficeCnt
Total Employee	17	TotalEmployeeCnt
Subtotal Spent	$4,375,288	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$4,375,288	TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (39 entries)

RegionRegionTxt	Purpose Of GrantPurposeOfGrantTxt	Cash GrantCashGrantAmt	Manner Of Cash DisbursementMannerOfCashDisbursementTxt	Non Cash AssistanceNonCashAssistanceAmt	Description Of Non Cash AsstDescriptionOfNonCashAsstTxt	Valuation Method UsedValuationMethodUsedDesc
MIDDLE EAST AND NORTH AFRICA -	EDUCATION	$10,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	EDUCATION	$10,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	EDUCATION	$7,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	EDUCATION	$30,750	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT,	HEALTH & WELFARE, AND EDUCATION	$29,532	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT,	HEALTH & WELFARE, AND COMMUNITY DEVELOPMENT	$20,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT,	HEALTH AND WELFARE			$142,005	SUPPLEMENTS AND SUPPLIES	FMV
MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT,	HEALTH AND WELFARE	$50,000	WIRE TRANSFER	$837,122	MEDICINES AND SUPPLIES	FMV
MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT,	HEALTH & WELFARE, AND EDUCATION	$16,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT,	EDUCATION	$6,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT,	HEALTH AND WELFARE	$42,500	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT,	EDUCATION	$7,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT,	EDUCATION	$7,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT,	HEALTH AND WELFARE	$33,250	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT,	HEALTH AND WELFARE	$6,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT,	HEALTH AND WELFARE	$10,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT,	HEALTH AND WELFARE	$9,906	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA	COMMUNITY DEVELOPMENT	$14,955	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA	HEALTH AND WELFARE	$10,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA	COMMUNITY DEVELOPMENT	$17,500	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA	HEALTH AND WELFARE	$10,500	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA	ARTS AND CULTURE	$11,250	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA	COMMUNITY DEVELOPMENT	$21,969	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA	COMMUNITY DEVELOPMENT	$59,500	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA	COMMUNITY DEVELOPMENT	$56,400	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA	HEALTH AND WELFARE	$94,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA	HEALTH & WELFARE, EDUCATION	$10,049	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA	HEALTH AND WELFARE	$21,345	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA	HEALTH AND WELFARE	$17,500	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA	HEALTH & WELFARE, AND COMMUNITY DEVELOPMENT	$359,652	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA	HEALTH & WELFARE, AND COMMUNITY DEVELOPMENT	$7,500	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA	HEALTH & WELFARE	$18,969	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA	COMMUNITY DEVELOPMENT	$12,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA	HEALTH AND WELFARE	$18,524	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA	EDUCATION	$50,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA	HEALTH AND WELFARE	$10,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA	HEALTH AND WELFARE	$20,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA				$205,564	CLEANSING WIPES, WHEELCHAIRS	FMV
MIDDLE EAST AND NORTH AFRICA	HEALTH AND WELFARE			$1,843,566	MEDICINE AND SUPPLIES	FMV

Field	Value	IRS element (for citing)
Total501c3 Org	39	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Foreign Individuals Grants ForeignIndividualsGrantsGrp (2 entries)

Type Of AssistanceTypeOfAssistanceTxt	RegionRegionTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt	Manner Of Cash DisbursementMannerOfCashDisbursementTxt
EDUCATION AND SCHOLARSHIPS	MIDDLE EAST AND NORTH AFRICA	77	$93,450	WIRE TRANSFER
SALARIES	MIDDLE EAST AND NORTH AFRICA	1	$97,720	WIRE TRANSFER

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	0	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	0	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	0	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	Yes (1)	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART III ACCOUNTING METHOD:
SCHEDULE F, PART I, LINE 2:	IN ORDER TO INCREASE TRANSPARENCY AND OVERSIGHT FOR THE GRANTS, AND INCREASE THE IMPACT OF EVERY DOLLAR SPENT, UPA IMPLEMENTED THE NEW PROJECT-BASED MODEL. UPA HAD THOSE THAT RECEIVED GRANTS SUBMIT PROPOSALS FOR PROJECTS AND SIGN A TERMS OF GRANT FOR EACH PROJECT. IN ORDER TO CREATE MORE TRANSPARENCY AND GET MORE INFORMATION OUT TO EACH PROJECT GRANT APPLICATION, UPA UPDATED THE APPLICATION TO INCLUDE NINE SPECIFIC QUESTIONS THAT WOULD BE USED TO EVALUATE THE APPLICATION, SUCH AS "IS THE PROJECT SUSTAINABLE? AND "DOES THE PROJECT BUILD CAPACITY?" THIS MADE IT EASIER TO OBJECTIVELY WEIGH PROJECT GRANT APPLICATIONS AGAINST EACH OTHER, AND ALL THOSE QUESTIONS WERE INCLUDED IN THE RUBRIC UPA CREATED. OTHER FACTORS UPA TOOK INTO ACCOUNT WHEN POSSIBLE, WERE EACH ORGANIZATION'S STRUCTURE AND EFFICIENCY, RESPONSIVENESS, AND REPORTING QUALITY IF UPA HAD WORKED WITH THEM BEFORE.
SCHEDULE F, PART I, LINE 3, COL (F):	EXPENDITURES ARE REPORTED BASED ON THE ACCRUAL ACCOUNTING METHOD.
SCHEDULE F, PART III, LINE 1, COL (C):	THE NUMBER OF INDIVIDUAL RECIPIENTS RECEIVING ASSISTANCE IS DETERMINED BY THE NUMBER OF SCHOLARSHIPS THE ORGANIZATION PROVIDED AND THE NUMBER OF STUDENTS RECEIVING EDUCATIONAL INSTRUCTION BY THE ORGANIZATION.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	SALEEM ZARU	PersonNm
Title	EXECUTIVE DIRECTOR	TitleTxt
Base Compensation Filing Org	$145,000	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$5,800	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$19,565	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$170,365	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	6	ContributionCnt
Noncash Contributions Rpt F990	$131,222	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FAIR MARKET VALUE	MethodOfDeterminingRevenuesTxt

Drugs And Medical Supplies DrugsAndMedicalSuppliesGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	4	ContributionCnt
Noncash Contributions Rpt F990	$2,997,517	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FAIR MARKET VALUE	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (1)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, COLUMN (B):	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS ON SCHEDULE M, PART I, COLUMN (B).	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTING FIRM AND A DRAFT COPY IS PROVIDED TO THE ORGANIZATION. UPA'S TREASURER ON THE BOARD OF DIRECTORS, EXECUTIVE DIRECTOR, DIRECTOR OF OPERATIONS AND DIRECTOR OF DEVELOPMENT REVIEW THE FORM 990 BEFORE IT IS OFFICIALLY FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	THE UPA BOARD OF DIRECTORS CONSTANTLY MONITOR THE ACTIONS OF EVERYONE CONNECTED WITH UPA TRANSACTIONS TO ENSURE THAT THERE ARE NO CONFLICT OF INTERESTS. IF A POTENTIAL CONFLICT WERE TO ARISE; THE BOARD WOULD IMMEDIATELY MEET TO DECIDE WHAT CORRECTIONS MUST TAKE PLACE. UPA HAS A BOARD APPROVED CONFLICT OF INTEREST POLICY IN PLACE WHICH EFFECTIVELY COVERS THESE MATTERS.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION IS REVIEWED BY THE BOARD'S EXECUTIVE COMMITTEE BEFORE EMPLOYMENT CONTRACTS ARE CREATED. CONTRACT AND SALARY REQUIREMENTS ARE BASED ON SALARY COMPARISON DATA PROVIDED BY INDEPENDENT SURVEYS, COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION.
FORM 990, PART VI, SECTION C, LINE 18	UPA COMPLIES WITH IRC SECTION 6104 AND MAKES ITS FORMS 1023 AND 990 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990 AND THE ANNUAL FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON UPA'S WEBSITE.
FORM 990, PART VI, SECTION C, LINE 19	UPA MAKES ITS CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE ANNUAL FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON UPA'S WEBSITE.
990 PART XII, LINE 2C	THE ORGANIZATION HAS NOT CHANGED EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.