UNITED PALESTINIAN APPEAL INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: UNITED PALESTINIAN APPEAL INC (EIN 11-2494808)
Tax period: 2017-01-01 to 2017-12-31
Filed: 2018-04-10
IRS object ID: 201811009349300301
Schema version: 2017v2.2
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 M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-04-10T06:57:33-05:00	ReturnTs
Tax Period End	2017-12-31	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	FRANK & COMPANY PC	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	2017-01-01	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 104	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	2018-04-09	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	R MATTHEW FRANK	PreparerPersonNm
PTIN	P01277196	PTIN
Phone	7038210702	PhoneNum
Preparation	2018-04-09	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	216.133.79.6	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2018-04-09	IPDt
IP Tm	16:09:38	IPTm
IP Timezone	ED	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	25EC834483B668F14EDC074A8D6505538B8E1F77	AtSubmissionCreationDeviceId
At Submission Filing Device Id	616F52606DBEFE5B59AE5D0FD1FD9ABE7CE5CEC0	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2021-01-29 14:40:06Z	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	$24,354,927	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	6	TotalEmployeeCnt
Total Volunteers	170	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$17,384,370	PYContributionsGrantsAmt
CY Contributions Grants	$23,930,136	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$152,825	PYInvestmentIncomeAmt
CY Investment Income	$195,229	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$15,695	CYOtherRevenueAmt
PY Total Revenue	$17,537,195	PYTotalRevenueAmt
CY Total Revenue	$24,141,060	CYTotalRevenueAmt
PY Grants And Similar Paid	$17,174,383	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$22,116,244	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$377,576	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$622,565	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$278,605	CYTotalFundraisingExpenseAmt
PY Other Expenses	$504,803	PYOtherExpensesAmt
CY Other Expenses	$486,709	CYOtherExpensesAmt
PY Total Expenses	$18,056,762	PYTotalExpensesAmt
CY Total Expenses	$23,225,518	CYTotalExpensesAmt
PY Revenues Less Expenses	-$519,567	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$915,542	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,083,434	TotalAssetsBOYAmt
Total Assets EOY	$5,049,362	TotalAssetsEOYAmt
Total Liabilities BOY	$131,573	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$33,503	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,951,861	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$5,015,859	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	UNITED PALESTINIAN APPEAL, INC. (UPA) IS A UNITED STATES NON-PROFIT, NON-POLITICAL, TAX EXEMPT CHARITY COMMITTED TO PROVIDING SOCIAL SERVICES TO IMPOVERISHED PALESTINIANS RESIDING IN THE WEST BANK, 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	$22,224,039	ExpenseAmt
Grant	$21,907,385	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	$189,605	ExpenseAmt
Grant	$127,546	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 Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$107,493	ExpenseAmt
Grant	$54,737	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 Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$185,366	ExpenseAmt
Grant	$26,576	GrantAmt
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	$185,366	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant	$26,576	TotalOtherProgSrvcGrantAmt
Total Program Service Expenses	$22,706,503	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
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
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	0	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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
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	6	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
Indoor Tanning Services	0	IndoorTanningServicesInd
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	DC	StatesWhereCopyOfReturnIsFldCd
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
GEORGE SALEM
TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
ISAM SALAH
SECRETARY	4.00	Yes (X)	Yes (X)	$0	$0	$0
DR MOHAMMAD TARBUSH
CHAIRMAN	1.00	Yes (X)		$0	$0	$0
DR NAJAT ARAFAT KHELIL
DIRECTOR	1.00	Yes (X)		$0	$0	$0
GF JOEY MUSMAR
DIRECTOR	1.00	Yes (X)		$0	$0	$0
GHASSAN SALAMEH
DIRECTOR	1.00	Yes (X)		$0	$0	$0
SALEEM ZARU
EXECUTIVE DIRECTOR	40.00		Yes (X)	$124,417	$0	$17,952

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$124,417	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$17,952	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Federated Campaigns	$18,215	FederatedCampaignsAmt
All Other Contributions	$23,911,921	AllOtherContributionsAmt
Noncash Contributions	$21,489,940	NoncashContributionsAmt
Total Contributions	$23,930,136	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$133,092	TotalRevenueColumnAmt
Exclusion	$133,092	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$276,004	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$213,867	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$62,137	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$62,137	TotalRevenueColumnAmt
Exclusion	$62,137	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$15,695	TotalRevenueColumnAmt
Related Or Exempt Func Income	$15,695	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$15,695	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$24,141,060	TotalRevenueColumnAmt
Related Or Exempt Func Income	$15,695	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$195,229	ExclusionAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$22,116,244	TotalAmt
Program Services	$22,116,244	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$141,832	TotalAmt
Program Services	$76,602	ProgramServicesAmt
Management And General	$27,857	ManagementAndGeneralAmt
Fundraising	$37,373	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$419,367	TotalAmt
Program Services	$232,919	ProgramServicesAmt
Management And General	$79,627	ManagementAndGeneralAmt
Fundraising	$106,821	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$5,286	TotalAmt
Program Services	$2,276	ProgramServicesAmt
Management And General	$1,286	ManagementAndGeneralAmt
Fundraising	$1,724	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$27,154	TotalAmt
Program Services	$11,693	ProgramServicesAmt
Management And General	$6,603	ManagementAndGeneralAmt
Fundraising	$8,858	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$28,926	TotalAmt
Program Services	$12,457	ProgramServicesAmt
Management And General	$7,033	ManagementAndGeneralAmt
Fundraising	$9,436	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$5,063	TotalAmt
Management And General	$5,063	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$17,671	TotalAmt
Management And General	$17,671	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,769	TotalAmt
Program Services	$762	ProgramServicesAmt
Management And General	$430	ManagementAndGeneralAmt
Fundraising	$577	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$94,821	TotalAmt
Program Services	$50,909	ProgramServicesAmt
Management And General	$4,835	ManagementAndGeneralAmt
Fundraising	$39,077	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$79,713	TotalAmt
Program Services	$45,493	ProgramServicesAmt
Management And General	$17,375	ManagementAndGeneralAmt
Fundraising	$16,845	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$5,054	TotalAmt
Management And General	$5,054	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$62,513	TotalAmt
Program Services	$26,921	ProgramServicesAmt
Management And General	$15,200	ManagementAndGeneralAmt
Fundraising	$20,392	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$28,057	TotalAmt
Program Services	$15,998	ProgramServicesAmt
Management And General	$12,059	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$65,359	TotalAmt
Program Services	$64,293	ProgramServicesAmt
Management And General	$1,066	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$29,807	TotalAmt
Program Services	$13,568	ProgramServicesAmt
Management And General	$6,935	ManagementAndGeneralAmt
Fundraising	$9,304	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$3,554	TotalAmt
Program Services	$1,173	ProgramServicesAmt
Management And General	$1,493	ManagementAndGeneralAmt
Fundraising	$888	FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
POSTAGE AND SHIPPING	$67,784	$35,195	$5,279	$27,310
BANK CHARGES	$25,544		$25,544

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$23,225,518	TotalAmt
Program Services	$22,706,503	ProgramServicesAmt
Management And General	$240,410	ManagementAndGeneralAmt
Fundraising	$278,605	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$3,397	BOYAmt
EOY	$694	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,056,725	BOYAmt
EOY	$1,698,042	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$137,326	BOYAmt
EOY	$127,825	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$16,638	BOYAmt
EOY	$17,734	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$533,058	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$249,783	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$293,274	BOYAmt
EOY	$283,275	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$2,576,074	BOYAmt
EOY	$2,921,792	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,083,434	BOYAmt
EOY	$5,049,362	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$131,573	BOYAmt
EOY	$33,503	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$131,573	BOYAmt
EOY	$33,503	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,500,669	BOYAmt
EOY	$4,051,249	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,451,192	BOYAmt
EOY	$964,610	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,951,861	BOYAmt
EOY	$5,015,859	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,083,434	BOYAmt
EOY	$5,049,362	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$915,542	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$170,191	NetUnrlzdGainsLossesInvstAmt
Investment Expense	-$21,735	InvestmentExpenseAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
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	$8,137,021	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$12,086,132	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$13,893,996	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$17,384,370	CurrentTaxYearMinus1YearAmt
Current Tax Year	$23,930,136	CurrentTaxYearAmt
Total	$75,431,655	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$8,137,021	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$12,086,132	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$13,893,996	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$17,384,370	CurrentTaxYearMinus1YearAmt
Current Tax Year	$23,930,136	CurrentTaxYearAmt
Total	$75,431,655	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$75,431,655	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$99,596	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$94,760	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$93,997	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$124,938	CurrentTaxYearMinus1YearAmt
Current Tax Year	$133,092	CurrentTaxYearAmt
Total	$546,383	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$100	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$104	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$122	CurrentTaxYearMinus2YearsAmt
Current Tax Year	$15,695	CurrentTaxYearAmt
Total	$16,021	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$75,994,059	TotalSupportAmt
Public Support CY170	0.99260	PublicSupportCY170Pct
Public Support PY170	0.99130	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 - 2013 AMOUNT: $ 100. 2014 AMOUNT: $ 104. 2015 AMOUNT: $ 122. 2017 AMOUNT: $ 15,695.	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	$117,198	DepreciationAmt
Book Value	$137,324	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$83,096	OtherCostOrOtherBasisAmt
Depreciation	$35,987	DepreciationAmt
Book Value	$47,109	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$66,110	OtherCostOrOtherBasisAmt
Depreciation	$56,668	DepreciationAmt
Book Value	$9,442	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$44,490	OtherCostOrOtherBasisAmt
Depreciation	$39,930	DepreciationAmt
Book Value	$4,560	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$283,275	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$24,289,516	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$170,191	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$170,191	RevenueNotReportedAmt
Revenue Subtotal	$24,119,325	RevenueSubtotalAmt
Investment Expenses Not Incld	$21,735	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$21,735	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$24,141,060	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$23,225,518	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$23,225,518	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$23,225,518	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 (2 entries)

RegionRegionTxt	OfficesOfficesCnt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
MIDDLE EAST AND NORTH AFRICA -	3	27	GRANTS TO RECIPIENTS LOCATED IN REGION.GRANTS TO ORGANIZATIONS AND DONATIONS OF MEDICAL DRUGS	HEALTH AND WELFARE, COMMUNITY DEVELOPMENT, EDUCATION AND SPONSORSHIPS	$22,308,764
MIDDLE EAST AND NORTH AFRICA -	3	27	PROGRAM TRAVEL		$18,712

Field	Value	IRS element (for citing)
Subtotal Offices	6	SubtotalOfficesCnt
Subtotal Employees	54	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	6	TotalOfficeCnt
Total Employee	54	TotalEmployeeCnt
Subtotal Spent	$22,327,476	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$22,327,476	TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (54 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 -	HEALTH AND WELFARE	$14,670	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$16,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$9,900	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$23,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$16,749	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$29,072	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$8,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$12,500	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$15,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$74,464	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$26,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE			$9,000	FOOD	FMV
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$8,240	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$136,150	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$7,526	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$27,100	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$6,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$24,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$8,011	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$14,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$9,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$8,320	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$20,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$33,152	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$31,245	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$9,500	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$5,930	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE			$14,954	FOOD
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$44,950	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$14,710	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$67,080	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$8,772	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$58,319	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$32,252	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$54,275	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$5,850	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$15,909	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$52,500	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$9,500	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$20,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$18,505	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$8,784	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$9,780	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE			$8,000	FOOD	FMV
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$6,202	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$24,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$10,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$11,960	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$8,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$6,250	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$25,860	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$8,376	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA	HEALTH AND WELFARE			$15,389,560	MEDICINES	APPRAISAL
MIDDLE EAST AND NORTH AFRICA	HEALTH AND WELFARE			$6,019,496	MEDICINES	APPRAISAL

Field	Value	IRS element (for citing)
Total501c3 Org	54	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Foreign Individuals Grants ForeignIndividualsGrantsGrp (2 entries)

Type Of AssistanceTypeOfAssistanceTxt	RegionRegionTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt	Manner Of Cash DisbursementMannerOfCashDisbursementTxt	Non Cash AssistanceNonCashAssistanceAmt	Description Of Non Cash AsstDescriptionOfNonCashAsstTxt	Valuation Method UsedValuationMethodUsedDesc
EDUCATION AND SCHOLARSHIPS	MIDDLE EAST AND NORTH AFRICA	64	$64,737	WIRE TRANSFER
HEALTH AND WELFARE	MIDDLE EAST AND NORTH AFRICA	369	$357,219	WIRE TRANSFER	$38,340	EMBRACING LIFE - THE PROGRAM EMPOWERS PALESTINIAN MEDICAL PERSONNEL TO PROVIDE SELF-SUFFICIENT AND COMPREHENSIVE CARE FOR PATIENTS WITH CLEFT LIP AND/OR CLEFT PALATE (CLP) AND OTHER CRANIOFACIAL ANOMALIES AND TO TRANSFER THEIR KNOWLEDGE TO HEALTH SYSTEMS WHERE UPA IS OPERATIONAL.	FMV

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
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 F, PART III, LINE 2, COL (G):	EMBRACING LIFE - THE PROGRAM EMPOWERS PALESTINIAN MEDICAL PERSONNEL TO PROVIDE SELF-SUFFICIENT AND COMPREHENSIVE CARE FOR PATIENTS WITH CLEFT LIP AND/OR CLEFT PALATE (CLP) AND OTHER CRANIOFACIAL ANOMALIES AND TO TRANSFER THEIR KNOWLEDGE TO HEALTH SYSTEMS WHERE UPA IS OPERATIONAL.

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	$62,738	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	2	ContributionCnt
Noncash Contributions Rpt F990	$21,427,202	NoncashContributionsRptF990Amt
Method Of Determining Revenues	APPRAISAL	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	0	Form8283ReceivedCnt
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 CONTRIBUTORS IN SCHEDULE M, PART I, COLUMN (B).	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 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.