UNITED PALESTINIAN APPEAL INC: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: UNITED PALESTINIAN APPEAL INC (EIN 11-2494808)
Tax period: 2015-01-01 to 2015-12-31
Filed: 2016-05-10
IRS object ID: 201601319349302500
Schema version: 2015v2.1
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 M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-05-10T14:22:50-05:00	ReturnTs
Tax Period End	2015-12-31	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	2015-01-01	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	2016-05-10	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	2016-05-10	PreparationDt

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2016-09-27 15:27:22Z	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	$14,238,616	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	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	5	TotalEmployeeCnt
Total Volunteers	7	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$12,086,132	PYContributionsGrantsAmt
CY Contributions Grants	$13,893,996	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$121,661	PYInvestmentIncomeAmt
CY Investment Income	$124,344	CYInvestmentIncomeAmt
PY Other Revenue	$104	PYOtherRevenueAmt
CY Other Revenue	$122	CYOtherRevenueAmt
PY Total Revenue	$12,207,897	PYTotalRevenueAmt
CY Total Revenue	$14,018,462	CYTotalRevenueAmt
PY Grants And Similar Paid	$11,156,260	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$13,059,732	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$302,210	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$333,442	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$170,712	CYTotalFundraisingExpenseAmt
PY Other Expenses	$376,534	PYOtherExpensesAmt
CY Other Expenses	$386,267	CYOtherExpensesAmt
PY Total Expenses	$11,835,004	PYTotalExpensesAmt
CY Total Expenses	$13,779,441	CYTotalExpensesAmt
PY Revenues Less Expenses	$372,893	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$239,021	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,392,174	TotalAssetsBOYAmt
Total Assets EOY	$4,516,779	TotalAssetsEOYAmt
Total Liabilities BOY	$14,703	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$108,670	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$4,377,471	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,408,109	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	$12,851,280	ExpenseAmt
Grant	$12,750,341	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	$256,706	ExpenseAmt
Grant	$207,241	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	$123,925	ExpenseAmt
Grant	$82,150	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	$161,466	ExpenseAmt
Grant	$20,000	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	$161,466	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant	$20,000	TotalOtherProgSrvcGrantAmt
Total Program Service Expenses	$13,393,377	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	5	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	5	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
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	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 (8 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
AFAF NASR AJLOUNY
DIRECTOR	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
MAHA FREIJ
DIRECTOR	1.00	Yes (X)		$0	$0	$0
SALEEM ZARU
EXECUTIVE DIRECTOR	40.00		Yes (X)	$115,216	$0	$16,601

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$115,216	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$16,601	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	$21,778	FederatedCampaignsAmt
All Other Contributions	$13,872,218	AllOtherContributionsAmt
Noncash Contributions	$12,299,603	NoncashContributionsAmt
Total Contributions	$13,893,996	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$93,997	TotalRevenueColumnAmt
Exclusion	$93,997	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$250,501	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$220,154	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$30,347	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$30,347	TotalRevenueColumnAmt
Exclusion	$30,347	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$122	TotalRevenueColumnAmt
Related Or Exempt Func Income	$122	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$122	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$14,018,462	TotalRevenueColumnAmt
Related Or Exempt Func Income	$122	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$124,344	ExclusionAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$13,059,732	TotalAmt
Program Services	$13,059,732	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$131,816	TotalAmt
Program Services	$62,719	ProgramServicesAmt
Management And General	$36,138	ManagementAndGeneralAmt
Fundraising	$32,959	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$162,438	TotalAmt
Program Services	$77,289	ProgramServicesAmt
Management And General	$44,533	ManagementAndGeneralAmt
Fundraising	$40,616	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$4,205	TotalAmt
Program Services	$2,001	ProgramServicesAmt
Management And General	$1,153	ManagementAndGeneralAmt
Fundraising	$1,051	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$12,593	TotalAmt
Program Services	$5,992	ProgramServicesAmt
Management And General	$3,453	ManagementAndGeneralAmt
Fundraising	$3,148	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$22,390	TotalAmt
Program Services	$10,652	ProgramServicesAmt
Management And General	$6,140	ManagementAndGeneralAmt
Fundraising	$5,598	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$275	TotalAmt
Management And General	$275	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$18,401	TotalAmt
Management And General	$18,401	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$36,301	TotalAmt
Program Services	$35,301	ProgramServicesAmt
Management And General	$1,000	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$66,624	TotalAmt
Program Services	$42,278	ProgramServicesAmt
Management And General	$3,134	ManagementAndGeneralAmt
Fundraising	$21,212	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$48,528	TotalAmt
Program Services	$19,795	ProgramServicesAmt
Management And General	$17,859	ManagementAndGeneralAmt
Fundraising	$10,874	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$2,329	TotalAmt
Management And General	$2,329	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$43,984	TotalAmt
Program Services	$20,929	ProgramServicesAmt
Management And General	$12,057	ManagementAndGeneralAmt
Fundraising	$10,998	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$37,992	TotalAmt
Program Services	$7,632	ProgramServicesAmt
Management And General	$30,360	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$6,082	TotalAmt
Program Services	$3,723	ProgramServicesAmt
Management And General	$2,359	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$51	TotalAmt
Management And General	$51	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$14,440	TotalAmt
Program Services	$6,870	ProgramServicesAmt
Management And General	$3,959	ManagementAndGeneralAmt
Fundraising	$3,611	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$2,394	TotalAmt
Program Services	$1,139	ProgramServicesAmt
Management And General	$656	ManagementAndGeneralAmt
Fundraising	$599	FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
POSTAGE AND SHIPPING	$82,964	$37,325	$5,593	$40,046
BANK CHARGES	$25,902		$25,902

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$13,779,441	TotalAmt
Program Services	$13,393,377	ProgramServicesAmt
Management And General	$215,352	ManagementAndGeneralAmt
Fundraising	$170,712	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,019	BOYAmt
EOY	$1,229	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,546,896	BOYAmt
EOY	$1,701,960	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$121,342	BOYAmt
EOY	$137,721	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$7,000	BOYAmt
EOY	$22,000	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$6,471	BOYAmt
EOY	$11,463	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$465,614	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$197,578	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$255,903	BOYAmt
EOY	$268,036	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$2,453,543	BOYAmt
EOY	$2,374,370	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,392,174	BOYAmt
EOY	$4,516,779	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$14,703	BOYAmt
EOY	$108,670	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$14,703	BOYAmt
EOY	$108,670	EOYAmt

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

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,335,200	BOYAmt
EOY	$3,216,166	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,042,271	BOYAmt
EOY	$1,191,943	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,377,471	BOYAmt
EOY	$4,408,109	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,392,174	BOYAmt
EOY	$4,516,779	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$239,021	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$188,947	NetUnrlzdGainsLossesInvstAmt
Investment Expense	-$19,436	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	$1,855,364	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,753,370	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,137,021	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$12,086,132	CurrentTaxYearMinus1YearAmt
Current Tax Year	$13,893,996	CurrentTaxYearAmt
Total	$39,725,883	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,855,364	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,753,370	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,137,021	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$12,086,132	CurrentTaxYearMinus1YearAmt
Current Tax Year	$13,893,996	CurrentTaxYearAmt
Total	$39,725,883	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$39,725,883	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$55,828	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$70,305	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$99,596	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$94,760	CurrentTaxYearMinus1YearAmt
Current Tax Year	$93,997	CurrentTaxYearAmt
Total	$414,486	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,213	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$83	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$100	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$104	CurrentTaxYearMinus1YearAmt
Current Tax Year	$122	CurrentTaxYearAmt
Total	$1,622	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$40,141,991	TotalSupportAmt
Public Support CY170	0.98960	PublicSupportCY170Pct
Public Support PY170	0.98880	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 - 2011 AMOUNT: $ 1,213. 2012 AMOUNT: $ 83. 2013 AMOUNT: $ 100. 2014 AMOUNT: $ 104. 2015 AMOUNT: $ 122.	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	$104,145	DepreciationAmt
Book Value	$150,377	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$27,417	OtherCostOrOtherBasisAmt
Depreciation	$9,414	DepreciationAmt
Book Value	$18,003	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$58,345	OtherCostOrOtherBasisAmt
Depreciation	$48,628	DepreciationAmt
Book Value	$9,717	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$40,490	OtherCostOrOtherBasisAmt
Depreciation	$35,391	DepreciationAmt
Book Value	$5,099	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$268,036	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$13,810,079	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$188,947	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$188,947	RevenueNotReportedAmt
Revenue Subtotal	$13,999,026	RevenueSubtotalAmt
Investment Expenses Not Incld	$19,436	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$19,436	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$14,018,462	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$13,779,441	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$13,779,441	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$13,779,441	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 (3 entries)

RegionRegionTxt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
MIDDLE EAST AND NORTH AFRICA -	8	GRANTS TO RECIPIENTS LOCATED IN REGION.GRANTS TO ORGANIZATIONS AND DONATIONS OF MEDICAL DRUGS	HEALTH AND WELFARE, COMMUNITY DEVELOPMENT, EDUCATION AND SPONSORSHIPS	$13,059,732
MIDDLE EAST AND NORTH AFRICA -	8	PROGRAM TRAVEL		$13,577
NORTH AMERICA	1	PROGRAM SERVICES	PROGRAM ADMINISTRATION	$10,618

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	17	SubtotalEmployeesCnt
Continutation Total Office	0	ContinutationTotalOfficeCnt
Continutation Total Employee	0	ContinutationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	17	TotalEmployeeCnt
Subtotal Spent	$13,083,927	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$13,083,927	TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (9 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 -	COMMUNITY DEVELOPMENT	$82,500	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	COMMUNITY DEVELOPMENT	$50,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$50,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$17,100	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	EDUCATION	$23,362	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$65,607	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -	HEALTH AND WELFARE	$0		$12,280,015	MEDICINES	APPRAISAL
MIDDLE EAST AND NORTH AFRICA -	EDUCATION	$50,000	WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA

Field	Value	IRS element (for citing)
Total501c3 Org	8	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Foreign Individuals Grants ForeignIndividualsGrantsGrp

Field	Value	IRS element (for citing)
Type Of Assistance	EDUCATION & SCHOLARSHIPS	TypeOfAssistanceTxt
Region	MIDDLE EAST AND NORTH AFRICA	RegionTxt
Recipient	57	RecipientCnt
Cash Grant	$207,241	CashGrantAmt
Manner Of Cash Disbursement	WIRE TRANSFER	MannerOfCashDisbursementTxt

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 (3 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, 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 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	$19,588	NoncashContributionsRptF990Amt
Method Of Determining Revenues	NYSE 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	$12,280,015	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 11	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.