2016-05-09T10:44:49-05:00 2015-06-30 131517563 LOEB & TROPER LLP 655 THIRD AVENUE NEW YORK NY 10017 990 2014-07-01 131624240 THE JEWISH FEDERATIONS OF NORTH AMERICA INC JEWI 2122846500 25 BROADWAY NO 1700 NEW YORK NY 100041010 PAMELA ZALTSMAN CHIEF FINANCIAL OFFICER 2122846500 2016-05-06 1 AARON SHAPIRO P01333816 2128674000 2014 2016-08-17 19:52:53Z PAMELA ZALTSMAN 25 BROADWAY NO 1700 NEW YORK NY 100041010 352341313 0 X WWW.JEWISHFEDERATIONS.ORG X 1935 NY THE JEWISH FEDERATIONS OF NORTH AMERICA REPRESENTS 153 FEDERATIONS, 300 NETWORK COMMUNITIES AND 30 SEPARATELY INCORPORATED JEWISH COMMUNITY FOUNDATIONS. 129 129 245 129 0 0 171274856 315811887 12199010 18360286 1233151 3915073 0 0 184707017 338087246 89174930 278555323 0 0 20764235 20453654 0 0 2084613 22958970 25712066 132898135 324721043 51808882 13366203 179149649 325298741 63016256 205184302 116133393 120114439 X THE JEWISH FEDERATIONS OF NORTH AMERICA REPRESENTS AND SERVES 153 JEWISH FEDERATIONS,300 INDEPENDENT NETWORK JEWISH COMMUNITIES ACROSS NORTH AMERICA AND 30 SEPARATELY INCORPORATED JEWISH COMMUNITY FOUNDATIONS. THE FEDERATION MOVEMENT PROTECTS AND ENHANCES THE WELL-BEING OF JEWS WORLDWIDE THROUGH THE VALUES OF TIKKUN OLAM (REPAIRING THE WORLD), TZEDAKAH (CHARITY AND SOCIAL JUSTICE) AND TORAH (JEWISH LEARNING). THE JEWISH FEDERATIONS OF NORTH AMERICA LEADS A CONTINENTAL FEDERATION MOVEMENT TO MOBILIZE FINANCIAL AND SOCIAL RESOURCES THROUGH PHILANTHROPIC ENDEAVORS, STRATEGIC INITIATIVES AND INTERNATIONAL AGENCIES THAT STRENGTHEN THE JEWISH PEOPLE. 0 0 273681746 273681746 GRANTS TO UNITED ISRAEL APPEAL,INC.,THE AMRICAN JEWISH JOINT DISTRIBUTION COMMITTEE AND WORLD ORT.PROVIDING IMMIGRATION AND ABSORPTION SERVICES FOR JEWISH IDENTITY PROGRAMS, EDUCATIONAL AND VOCATIONAL TRAINING, RELIEF AND WELFARE PROGRAMS AROUND THE WORLD AND SOCIAL DEVELOPMENT PROGRAMS. 24393011 14478271 FUNDRAISING/INFRASTRUCTURE: JFNA'S PHILANTHROPIC RESOURCES DEPARTMENT PROVIDES FUNDRAISING EXPERTISE, CONSULTING AND SUPPORT FOR JEWISH FEDERATIONS AND SMALLER NETWORK COMMUNITIES. THE DEPARTMENT SUPPORTS THE CENTRAL ENGINE OF FEDERATION FUNDRAISING, THE UNRESTRICTED ANNUAL CAMPAIGN, AS WELL AS ENDOWMENT FUNDS AND TARGETED SUPPLEMENTAL GIVING. THE PHILANTHROPIC RESOURCES DEPARTMENT ALSO WORKS WITH FEDERATIONS ON KEY AREAS SUCH AS FAMILY AND GENERATIONAL PHILANTHROPY AND LEGACY GIVING. 6313929 3474462 POWER OF THE COLLECTIVE:JFNA HELPS FEDERATIONS MAKE THE GREATEST POSSIBLE IMPACT ON FUNDRAISING AND TO MEET THE GREATEST ARRAY OF JEWISH NEEDS BY LEADING COMMUNITIES TO ACT COLLECTIVELY AND STRATEGICALLY. JFNA PROVIDES THOUGHT LEADERSHIP, AND LEADS FEDERATIONS IN TIMES OF CRISIS, SUCH AS NATURAL DISASTERS, GLOBAL CONFLICTS AND THE ECONOMIC DOWNTURN, WHILE MEETING NEEDS AT HOME AND OVERSEAS. JFNA PRODUCES KEY EVENTS SUCH AS THE ANNUAL GENERAL ASSEMBLY, WHICH ALLOW FEDERATIONS TO CONVENE AND LEVERAGE OUR MOVEMENT'S IMPACT. 1927318 ISRAEL & OVERSEAS: JFNA WORKS CLOSELY WITH OUR OVERSEAS PARTNERS TO CARE FOR JEWS IN NEED AND BUILD COMMUNITY IN ISRAEL AND 60-PLUS NATIONS WORLDWIDE. JFNA ISRAEL ALSO ASSESSES FEDERATION-FUNDED SOCIAL SERVICE EFFORTS IN ISRAEL AND HELPS ENSURE FEDERATION FUNDS ARE USED EFFECTIVELY. JFNA ISRAEL WORKS WITH THE GOVERNMENT OF ISRAEL ON ISSUES OF PUBLIC POLICY AND DIPLOMACY AND HELPS CONNECT THE ISRAEL PUBLIC TO JEWISH FEDERATION WORK. 1294159 POSITIONING FOR THE FUTURE:JFNA AIMS TO BUILD OUR COMMUNITY AND ENSURE A STRONG FUTURE BY REACHING YOUNGER JEWS AND BROADER AUDIENCES AND BY SOLIDIFYING OUR DONOR BASE. THROUGH STRONGER BRANDING, MARKETING AND TECHNOLOGY, JFNA IS ENGAGING THE YOUNGER GENERATION THROUGH PROGRAMS AND EVENTS THAT INSPIRE LEADERSHIP, PHILANTHROPY, CONNECTION TO ISRAEL AND THE JEWISH PEOPLE, WHILE PROVIDING HIGH QUALITY MARKETING AND COMMUNICATIONS SUPPORT TO FEDERATIONS 4873815 4873577 GRANTS:THE JEWISH FEDERATIONS OF NORTH AMERICA HAS AWARDED GRANTS TO AGENCIES FOR HUMANITARIAN PURPOSES IN THE FACE OF DISASTERS INCLUDING JAPAN EARTH QUAKE. THESE EFFORTS ARE COORDINATED BY THE JEWISH FEDERATIONS OF NORTH AMERICA DISASTER RELIEF COMMITTEE. SINCE 1989, THE FEDERATION MOVEMENT HAS RAISED ABOUT $50 MILLION FOR CRISIS RELIEF. FEREP AWARDS GRADUATE SCHOOL SCHOLARSHIPS FOR UP TO TWO YEARS TO INDIVIDUALS WHO MEET ELIGIBILITY REQUIREMENTS AND ARE COMMITTED TO WORKING IN THE FEDERATION SYSTEM FOLLOWING GRADUATE SCHOOL. THE JFNA ENDOWMENT COMMITTEE AWARDS GRANTS TO FEDERATIONS TO HELP THEM ESTABLISH THE CREATE A JEWISH LEGACY PROGRAM IN THEIR COMMUNITIES. CREATE A JEWISH LEGACY ENCOURAGES THE CREATION OF BEQUESTS BY INDIVIDUAL DONORS TO THEIR LOCAL FEDERATIONS, JEWISH COMMUNITY FOUNDATIONS, AGENCIES AND SYNAGOGUES. 1982940 407553 TALENT:JFNA IS DEVOTED TO ENSURING THAT JEWISH FEDERATIONS CONNECT WITH THE TOP PROFESSIONAL AND VOLUNTEER TALENT IN THE COMMUNITY. JFNA'S MANDEL CENTER FOR LEADERSHIP EXCELLENCE WORKS WITH FEDERATIONS TO PROVIDE THE TOOLS THEY REQUIRE TO IDENTIFY, RECRUIT, DEVELOP AND RETAIN TALENTED PROFESSIONALS AND TO CONTINUE TO CONNECT WITH TOP VOLUNTEERS. 10078232 4873577 407553 314466918 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 205 0 245 1 0 1 CJ IS 0 0 0 0 0 0 0 0 X 129 129 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AS AR CA CO CT FL GA IL KS KY MA MD MI MN MS NH NJ NM NM WI NC ND OH OK OR PA RI SC WA TN UT VA WV X X PAMELA ZALTSMAN 2122846500 25 BROADWAY SUITE 1700 NEW YORK NY 10004 MICHAEL D SIEGAL CHAIR,BOARD OF TRUSTEES 20.00 X X 0 0 0 DIANE S FEINBERG CHAIR,EXEC COMMITTEE 20.00 X X 0 0 0 HAROLD GERNSBACHER NAT CAMPAIGN CHAIR 20.00 X X 0 0 0 SUZANNE B GRANT VICE CHAIR OF THE BOARD 20.00 X X 0 0 0 SHERYL KIMERLING VICE CHAIR OF THE BOARD 10.00 X X 0 0 0 JODI J SCHWARTZ VICE CHAIR OF THE BOARD 10.00 X X 0 0 0 MARK WILF VICE CHAIR OF THE BOARD 10.00 X X 0 0 0 STEPHEN J SILVERMAN TREASURER 10.00 X X 0 0 0 ROBERT KUCNHER ASSISTANT TREASURER 10.00 X X 0 0 0 CYNTHIA SHAPIRA SECRETARY 10.00 X X 0 0 0 CARYN ROSEN ADELMAN TRUSTEE 1.00 X 0 0 0 ERIC ALBERT TRUSTEE 1.00 X 0 0 0 JUDY ALTENBERG TRUSTEE 1.00 X 0 0 0 JOEL ALPERSON TRUSTEE 1.00 X 0 0 0 SANFORD L ANTIGNAS TRUSTEE 1.00 X 0 0 0 DANIEL BADER TRUSTEE 1.00 X 0 0 0 HARVEY BARNETT TRUSTEE 1.00 X 0 0 0 HUGH BASSEWITZ TRUSTEE 1.00 X 0 0 0 SABY BEHAR TRUSTEE 1.00 X 0 0 0 GERALD BENJAMIN TRUSTEE 1.00 X 0 0 0 RICHARD N BERNSTEIN TRUSTEE 1.00 X 0 0 0 ROBERT BERRIN TRUSTEE 1.00 X 0 0 0 LESLIE BIDER TRUSTEE 1.00 X 0 0 0 COOKIE HYMER BLITZ TRUSTEE 1.00 X 0 0 0 MEROM BRACHMAN TRUSTEE 1.00 X 0 0 0 DENIS BRAHAM TRUSTEE 1.00 X 0 0 0 CELIE BROWN TRUSTEE 1.00 X 0 0 0 DAVID T BROWN TRUSTEE 1.00 X 0 0 0 DAVID J BUTLER TRUSTEE 1.00 X 0 0 0 AMY CHAFETZ TRUSTEE 1.00 X 0 0 0 RENEE CHELM TRUSTEE 1.00 X 0 0 0 SUZANNE F COHEN TRUSTEE 1.00 X 0 0 0 CHARLES COHEN TRUSTEE 1.00 X 0 0 0 DEBRA COHEN TRUSTEE 1.00 X 0 0 0 PATRICIA CROUGHAN TRUSTEE 1.00 X 0 0 0 ALISA DOCTOROFF TRUSTEE 1.00 X 0 0 0 ELAINE DUBROVSKY TRUSTEE 1.00 X 0 0 0 THERESA DUPUIS TRUSTEE 1.00 X 0 0 0 HOWARD FEINSAND TRUSTEE 1.00 X 0 0 0 ALAN FELDBAUM TRUSTEE 1.00 X 0 0 0 GENINE FIDLER TRUSTEE 1.00 X 0 0 0 CHERYL FISHBEIN TRUSTEE 1.00 X 0 0 0 DANIEL FRANKEL TRUSTEE 1.00 X 0 0 0 WILLIAM FREEDMAN TRUSTEE 1.00 X 0 0 0 SHARON GAINES TRUSTEE 1.00 X 0 0 0 LESLIE GALES TRUSTEE 1.00 X 0 0 0 MICHAEL CGELMAN TRUSTEE 1.00 X 0 0 0 DEBORAH GOLDENBERG TRUSTEE 1.00 X 0 0 0 MARILYN GOLDSMITH TRUSTEE 1.00 X 0 0 0 BETH GOLDSMITH TRUSTEE 1.00 X 0 0 0 ALBERT W GORTZ TRUSTEE 1.00 X 0 0 0 MICHAEL GREEN TRUSTEE 1.00 X 0 0 0 JOSHUA GREEN TRUSTEE 1.00 X 0 0 0 JODY GROSS TRUSTEE 1.00 X 0 0 0 MICHAEL GROSSMAN TRUSTEE 1.00 X 0 0 0 LEE HARKAVY TRUSTEE 1.00 X 0 0 0 JIM HEEGER TRUSTEE 1.00 X 0 0 0 ALISON HIMEL TRUSTEE 1.00 X 0 0 0 ANDY HODES TRUSTEE 1.00 X 0 0 0 JOSEPH HOLLANDER TRUSTEE 1.00 X 0 0 0 HARRY IMMERMAN TRUSTEE 1.00 X 0 0 0 SHARON JANKS TRUSTEE 1.00 X 0 0 0 BETH KAPLAN TRUSTEE 1.00 X 0 0 0 TOM KASTEN TRUSTEE 1.00 X 0 0 0 BRIAN KATZ TRUSTEE 1.00 X 0 0 0 EVELYN B KENVIN TRUSTEE 1.00 X 0 0 0 LINDA KETOVER TRUSTEE 1.00 X 0 0 0 WAYNE KIMMEL TRUSTEE 1.00 X 0 0 0 LORI KLINGHOFFER TRUSTEE 1.00 X 0 0 0 DAVID KROFT TRUSTEE 1.00 X 0 0 0 ROCHELLE KUPFER TRUSTEE 1.00 X 0 0 0 STUART KURLANDER TRUSTEE 1.00 X 0 0 0 ALISON LEBOVITZ TRUSTEE 1.00 X 0 0 0 MICHAEL I LEBOVITZ TRUSTEE 1.00 X 0 0 0 MARY BETH LEIBOWITZ TRUSTEE 1.00 X 0 0 0 DAVID W LENTZ TRUSTEE 1.00 X 0 0 0 JONATHAN P LEVITT TRUSTEE 1.00 X 0 0 0 LIZA LEVY TRUSTEE 1.00 X 0 0 0 KEITH LIBMAN TRUSTEE 1.00 X 0 0 0 ROBERT LIPPITT TRUSTEE 1.00 X 0 0 0 BETH KAPLAN LISS TRUSTEE 1.00 X 0 0 0 ARTHUR S LORING TRUSTEE 1.00 X 0 0 0 KATHY E MANNING TRUSTEE 1.00 X 0 0 0 ZVI S MARANS TRUSTEE 1.00 X 0 0 0 FLORINE MARK TRUSTEE 1.00 X 0 0 0 AMY TOLTZ MILLER TRUSTEE 1.00 X 0 0 0 ROBERT MILLSTONE TRUSTEE 1.00 X 0 0 0 NANCY MIMOUN TRUSTEE 1.00 X 0 0 0 LINDA MIRELS TRUSTEE 1.00 X 0 0 0 CYNTHIA MOSKOWITZ TRUSTEE 1.00 X 0 0 0 MARCIE H ORLEY TRUSTEE 1.00 X 0 0 0 SELENA ALTRO PAPERMAN TRUSTEE 1.00 X 0 0 0 ANN B PAVA TRUSTEE 1.00 X 0 0 0 LOUIS PLUNG TRUSTEE 1.00 X 0 0 0 DAVID PRATT TRUSTEE 1.00 X 0 0 0 SARI ANNE RAPKIN TRUSTEE 1.00 X 0 0 0 LINDA RAVVIN TRUSTEE 1.00 X 0 0 0 ENID ROSENBERG TRUSTEE 1.00 X 0 0 0 JASON RUBINOFF TRUSTEE 1.00 X 0 0 0 NANCY SAGE TRUSTEE 1.00 X 0 0 0 PAULA SAGINAW TRUSTEE 1.00 X 0 0 0 ROBIN SARAN TRUSTEE 1.00 X 0 0 0 SHERRIE SAVETT TRUSTEE 1.00 X 0 0 0 SAMMY SCHULMAN TRUSTEE 1.00 X 0 0 0 STACEY SCHULMAN TRUSTEE 1.00 X 0 0 0 STEVEN SCHWARZ TRUSTEE 1.00 X 0 0 0 PHYLLIS SEAMAN TRUSTEE 1.00 X 0 0 0 STEPHEN SELIG 111 TRUSTEE 1.00 X 0 0 0 BRIAN SEYMOUR TRUSTEE 1.00 X 0 0 0 NATHAN SHOR TRUSTEE 1.00 X 0 0 0 HOPE SILVERMAN TRUSTEE 1.00 X 0 0 0 WILLIAM SILVERSTEIN TRUSTEE 1.00 X 0 0 0 GREGORY SIWAK TRUSTEE 1.00 X 0 0 0 TERRI SMOOKE TRUSTEE 1.00 X 0 0 0 EDGAR SNYDER TRUSTEE 1.00 X 0 0 0 DAVID J STEIRMAN TRUSTEE 1.00 X 0 0 0 JEFFREY M STERN TRUSTEE 1.00 X 0 0 0 SUSAN K STERN TRUSTEE 1.00 X 0 0 0 DIANE SWITZER TRUSTEE 1.00 X 0 0 0 PATRICIA UHLMANN TRUSTEE 1.00 X 0 0 0 ALICE VIROSLAV TRUSTEE 1.00 X 0 0 0 NAT WASSERSTEIN TRUSTEE 1.00 X 0 0 0 RABBI STUART G WEINBLATT TRUSTEE 1.00 X 0 0 0 PAUL WOLFF TRUSTEE 1.00 X 0 0 0 ANDREA YABLON TRUSTEE 1.00 X 0 0 0 GERRY YANOWITZ TRUSTEE 1.00 X 0 0 0 ROBERT K YASS TRUSTEE 1.00 X 0 0 0 STEVE ZATKIN TRUSTEE 1.00 X 0 0 0 FRED ZIMMERMAN TRUSTEE 1.00 X 0 0 0 REBECCA PORATH GENERAL COUNSEL 40.00 X 131013 0 32836 PAMELA ZALTSMAN CHIEF FINANCIAL OFFICER 40.00 X 214730 0 15848 GERRALD SILVERMAN PRESIDENT, CEO 40.00 X 633231 0 41204 MARK GURVIS EXECUTIVE VICE PRES. 40.00 X 345282 0 43837 REBECCA CASPI DIRECTOR GENERAL 40.00 X 327719 0 29703 RENEE ROTHSTEIN SENIOR VICE PRES. 40.00 X 269411 0 24034 WILLIAM DAROFF VICE PRESIDENT 40.00 X 279328 0 34449 REUBEN ROMIROWSKY SENIOR VICE PRES. 40.00 X 266190 0 35011 DANIEL ALLEN SENIOR VICE PRESIDENT 40.00 X 237593 0 44139 JOSEPH IMBERMAN ASSISTANT VICE PRESIDENT 40.00 X 220362 0 40648 STEPHEN CUPERTINO CIO 40.00 X 178797 0 37042 REBECCA SOBELMAN-STERN VP,CONSULTING & COMM DEVEL 40.00 X 206003 0 13160 MARTIN GREENBERG ASSOC. VP OF COMM ENGAGEME 40.00 X 191040 0 36495 BETH MANN VP, INSTITUTIONAL ADVANCEM 40.00 X 194505 0 24927 3695204 0 453333 50 0 1 0 SHEPARDSON STERN & KAMINSKY LLC 88 PINE STREET 30TH FLOOR NY NY 10005 PROJECT CONNECT PRODUCTION 1000000 BLACKBAUD INC PO BOX 930256 ATLANTA GA 311930256 FED. DONOR MANAGEMENT SYSTEM 772195 MARRIOTT BUSINESS SERVICES PO BOX 403003 ATLANTA GA 303843003 MEETING SPACE & SERVICES FOR LION JUD 639476 SHERATON HOTEL & RESORTS NEW ORLEANS 500 CANAL STREET NEW ORLEANS LA 70130 MEETING SPACE & SERVICES FOR TRIBEFEST 628949 WYNDHAM JADE 2500 PLANO TEXAS TX 75093 MEETING LOGISTIC REGISTRATION 468861 15 315811887 315811887 FUNDRAISING 900099 14478271 14478271 POWER OF COLLECTIVE 900099 3474462 3474462 TALENT 900099 407553 407553 18360286 950140 950140 17219000 14254067 2964933 2964933 2964933 338087246 18360286 0 3915073 278540372 278540372 14951 14951 2704498 1388415 1163218 152865 13982304 9507967 3215930 1258407 442523 300916 101780 39827 2302459 1565672 529566 207221 1021870 694872 235030 91968 155528 45503 110025 150377 150377 823414 823414 197304 197304 4363518 4259629 18355 85534 746795 698757 12913 35125 1197471 571091 593420 32960 1248826 1195456 53370 4038957 3197121 795481 46355 1101875 719100 274587 108188 411603 411603 4037150 4013663 23487 279 279 594425 417871 176554 330487 200488 129999 MISSION 6269065 6269065 44992 42316 2676 324721043 314466918 8169512 2084613 7764725 30025189 2961653 6198659 38380204 38767470 54825185 181752913 5493 5493 4549840 2513941 8911438 4081352 5184472 4830086 31942767 30172716 33160935 31026899 374375 5375 179149649 325298741 23890697 30776902 14758559 11179470 24367000 163227930 63016256 205184302 X 51254674 23491349 56670451 88157573 8208268 8465517 116133393 120114439 179149649 325298741 X 13366203 -3412990 -5972167 X X 0 1 X 1 0 X 36960713 36296812 33628000 171274856 315811887 593972268 36960713 36296812 33628000 171274856 315811887 593972268 593972268 809087 916966 732745 636915 950140 4045853 598018121 0.99320 0.98780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 164684 658730 823414 324574472 325397886 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 512543 627109 643980 658730 2442362 128136 156777 160995 164684 610592 915888 26270910 257249 26528159 26108921 161989 26270910 26047107 61814 26108921 21465107 4582000 26047107 21174107 291000 21465107 0.38000 0.44000 0.18000 0 0 6901772 2416132 4485640 2009666 1665220 344446 4830086 LIMITED PARTNERSHIPS 17015640 F LIMITED LIABILITY CORP 14011259 F 31026899 AMOUNTS HELD FOR DISTRIBUTION TO OTHERS AND OTHER EXPENSES 163227930 163227930 X 360478952 -3412990 236223000 232810010 127668942 197304 210221000 210418304 338087246 336683472 222380733 222380733 114302739 197304 210221000 210418304 324721043 PART X, LINE 2: JFNA HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PERIODS ENDING JUNE 30, 2012 AND SUBSEQUENT REMAIN SUBJECT TO EXAMINATION BY APPLICABLE TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: UIA ELIMINATION ENTRY 236,223,000. PART XI, LINE 4B - OTHER ADJUSTMENTS: JFNA/UIA ELIMINATION ENTRY 210,221,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: UIA EXPENSES 222,330,000. LOSS ON DISPOSAL OF FIXED ASSETS 50,733. PART XII, LINE 4B - OTHER ADJUSTMENTS: JFNA/UIA ELIMINATION ENTRY 210,221,000. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF UNITED ISRAEL APPEAL, INC. (WHOLLY OWNED SUBSIDIARY WHICH IS INCLUDED IN THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS AND IS REQUIRED TO FILE A SEPARATE FORM 990 WHICH INCLUDES $236,223,000 OF REVENUE FROM JFNA WHICH IS NOT SHOWN IN JFNA'S 990. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF UNITED ISRAEL APPEAL, INC.(WHOLLY OWNED SUBSIDIARY WHICH IS INCLUDED IN THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS AND IS REQUIRED TO FILE A SEPARATE FORM 990) $222,334,528. PART V, LINE 4 THE JEWISH FEDERATIONS OF NORTH AMERICA MAINTAINS ENDOWMENT FUNDS TO SUPPORT PROGRAMS INCLUDING THE JEWISH DATA BANK, CREATE A JEWISH LEGACY, VARIOUS PROGRAMS ABROAD INCLUDING ISRAEL AND THE FORMER SOVIET UNION, SUPPORT FEDERATIONS ANNUAL CAMPAIGNS AND TO MAINTAIN THE JEWISH DATA BANK. 0 MIDDLE EAST,NORTHERN AFRICA AND LATIN AMERICA 1 32 PROGRAM SERVICES JFNA GLOBAL OPERATIONS AND FEDERATIONS MEET CRITICAL NEEDS IN ISRAEL AND AROUND THE WORLD. ALONG WITH MISSIONS TO ISRAEL WHICH ARE ORGANIZED THROUGHOUT THE YEAR. 10102768 1 32 0 0 1 32 10102768 0 10102768 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, VOCATIONAL TRAINING 820629 WIRE TRANSFER FMV EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM VOCATIONAL TRAINING 1043750 WIRE TRANSFER FMV LATIN AMERICA VOCATIONAL TRAINING 41000 WIRE TRANSFER FMV MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, EMERGENCY SERVICES 14951 CHECKS FMV 4 0 0 0 0 0 0 1 SECURE COMMUNITY NETWORK INC 25 BROADWAY SUITE 1700 NEW YORK NY 10004 201437733 501(C)(3) 542000 NATIONAL JEWISH NON-PROFIT HOMELAND SECURITY INITIATIVE HILLEL FOUNDATION 800 EIGHTH STREET NW WASHINGTON DC 20001 521844823 501(C)(3) 12243 THANKSGIVING DINNER FOR US STUDENTS WHO STUDY IN ISRAEL AMERICAN JEWISH JOINT DISTRIBUTION COMMITTEE - JDC 711 3RD AVENUE NEW YORK NY 10017 131656634 501(C)(3) 61433247 JEWISH RENEWAL AND CONTINUITY AND DISASTER RELIEF UNITED ISRAEL APPEAL 25 BROADWAY SUITE 1700 NEW YORK NY 10004 131760102 501(C)(3) 208432439 PROGRAM SVCS RELATED TO IMMIGRATION, ABSORPTION, YOUTH CARE SERVICE & JEWISH IDENTITY AND DISASTER RELIEF. NEW YORK UNIVERSITY 29 WASHINGTON SQUARE NEW YORK NY 10011 135562308 501(C)(3) 40000 SCHOLARSHIP HEBREW UNION COLLEGE 3101 CLIFTON AVENUE CINCINNATI OH 45220 310537067 501(C)(3) 23600 SCHOLARSHIP BRANDIES UNIVERSITY 415 SOUTH STREET WALTHAM MA 02453 042103552 501(C)(3) 20000 SCHOLARSHIP COLUMBIA UNIVERSITY 116TH STREET BROADWAY NEW YORK NY 10027 135598093 501(C)(3) 15863 HURRICANE UNIVERSITY OF PENNSYLVANIA 1 COLLEGE HALL ROOM 1 PHILADELPHIA PA 191046376 231352685 501(C)(3) 6095 SCHOLARSHIP THE OHIO STATE UNIVERSITY 901 WOODY HAYES DRIVE COLUMBUS OH 43210 316025986 501(C)(3) 18270 SCHOLARSHIP NECHAMA JEWISH RESPONSE 4330 CEDAR LAKE ROAD S ST LOUIS PARK MN 55416 411998750 501(C)(3) 20000 HURRICANE RELIEF JEWISH FED OF GREATER MIDDLESEX COUNTY 230 OLD BRIDGE TURNPIKE SOUTH RIVER NJ 08882 221500549 501(C)(3) 107395 HURRICANE RELIEP AMERICAN JEWISH SOCIETY FOR SERVICE 10319 WESTLAKE BLVD 193 BETHESDA MD 20817 136144216 501(C)(3) 40000 DISASTER RELIEF JEWISH FED OF METROPOLITAN DETROIT 6735 TELEGRAPH ROAD BLOOMFIELD HILLS MI 48301 381359214 501(C)(3) 200000 DETROIT FLOODS JEWISH FED OF GREATER HOUSTON 5603 S BRAESWOOD BLVD HOUSTON TX 770963998 741109654 501(C)(3) 35500 HOUSTON FLOODS PRESENTENSE 115 E 23RD STREET 301 NEW YORK NY 10010 263301983 501(C)(3) 22500 HUMANITARIAN JEWISH COUNCIL OF PUBLIC AFFAIRS 116 EAST 27TH STREET NEW YORK NY 100168942 131624104 501(C)(3) 1191862 ISRAEL ACTION NETWORK WORLD ORT INC 1745 BROADWAY 17TH FLOOR NEW YORK NY 10019 135562424 501(C)(3) 911331 EMERGENCY SERVICES 18 0 PART I, LINE 2: UNDER THE DIRECTION OF THE JEWISH FEDERATIONS OF NORTH AMERICA, LAY LEADER COMMITTEES AND PROFESSIONALS EVALUATE EACH GRANTEE EXTENSIVELY, BEFORE AND AFTER FUNDS ARE DISTRIBUTED. THE COMMITTEES MONITOR THE USE OF FUNDS, ENSURING THAT ALLOCATIONS REFLECT THE PRIORITIES OF THE JEWISH FEDERATION MOVEMENT. FUNDING GUIDELINES INCLUDE THAT ALL GRANTEE ORGANIZATIONS MUST BE WELL-GOVERNED, COMPLY WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, PRODUCE AN ANNUAL AUDIT BY AN INDEPENDENT FIRM, AND MAINTAIN BY-LAWS THAT CONFIRM TO LEGALLY ACCEPTED STANDARDS, INCLUDING PROVISIONS FOR APPROPRIATE LAY OVERSIGHT OF ALL FIDUCIARY MATTERS. GRANTEES ARE ALSO REQUIRED TO PROVIDE THE COMMITTEE WITH REPORTS ON HOW FUNDS ARE SPENT, AND THE COMMITTEES CONDUCT SITE VISITS AS NECESSARY TO ENSURE COMPLIANCE. PART I, LINE 2 JFNA REPORTS GRANTS ON SCHEDULE I TO UIA A SUBSIDIARY OF JFNA, AND THE AMERICAN JOINT DISTRIBUTION COMMITTEE (JDC)BOTH 501(C)(3) ORGANIZATIONS - EACH FILE A SEPARATE FORM 990 AND DETAILED SCHEDULES F. X 1 0 X X X X X X 0 0 0 0 0 0 0 0 1 0 REBECCA PORATH GENERAL COUNSEL 130788 0 0 0 225 0 5678 0 27158 0 163849 0 0 0 PAMELA ZALTSMAN CHIEF FINANCIAL OFFICER 213680 0 0 0 1050 0 8655 0 7193 0 230578 0 0 0 GERRALD SILVERMAN PRESIDENT, CEO 630275 0 0 0 2956 0 10350 0 30854 0 674435 0 0 0 MARK GURVIS EXECUTIVE VICE PRES. 342444 0 0 0 2838 0 10304 0 33533 0 389119 0 0 0 REBECCA CASPI DIRECTOR GENERAL 327719 0 0 0 0 0 16684 0 13019 0 357422 0 0 0 RENEE ROTHSTEIN SENIOR VICE PRES. 268031 0 0 0 1380 0 10350 0 13684 0 293445 0 0 0 WILLIAM DAROFF VICE PRESIDENT 278393 0 0 0 935 0 10350 0 24099 0 313777 0 0 0 REUBEN ROMIROWSKY SENIOR VICE PRES. 263606 0 0 0 2584 0 7800 0 27211 0 301201 0 0 0 DANIEL ALLEN SENIOR VICE PRESIDENT 230877 0 0 0 6716 0 9844 0 34295 0 281732 0 0 0 JOSEPH IMBERMAN ASSISTANT VICE PRESIDENT 214199 0 0 0 6163 0 9092 0 31556 0 261010 0 0 0 STEPHEN CUPERTINO CIO 177123 0 0 0 1674 0 7507 0 29535 0 215839 0 0 0 REBECCA SOBELMAN-STERN VP,CONSULTING & COMM DEVEL 205016 0 0 0 987 0 8175 0 4985 0 219163 0 0 0 MARTIN GREENBERG ASSOC. VP OF COMM ENGAGEME 185863 0 0 0 5177 0 7786 0 28709 0 227535 0 0 0 BETH MANN VP, INSTITUTIONAL ADVANCEM 192687 0 0 0 1818 0 8022 0 16905 0 219432 0 0 0 SCHEDULE J PART 11 SALARIES RELATED TO THE WORK PERFORMED FOR UIA (RELATED ORGANIZATION) BY PAMELA ZALTSMAN AND DANIEL ALLEN WERE PAID BY JFNA AND RECORDED IN EXPENSED IN JFNA FINANCIAL STAREMENTS. THE RELATIONSHIP BETWEEN THE ORGANIZATION, THEY HAVE CERTAIN COMMON BOARD MEMBERS. PART1, LINE 1B PART 1 LINE 8: AMOUNTS WERE PAID TO GERRALD SILVERMAN, PRESIDENT/CEO, PURSUANT TO A CONTRACT SUBJECT TO THE INITIAL CONTRACT EXCEPTION DESCRIBED IN REGULATIONS SECTION 53.4958-(A) 3. A BINDING WRITTEN CONTRACT WAS EXECUTED BETWEEN THE ORGANIZATION AND GERRALD SILVERMAN. GERRALD SILVERMAN WAS NOT A DISQUALIFIED PERSON WITH RESPECT TO THE ORGANIZATION IMMEDIATELY PRIOR ENTERING INTO THE CONTRACT ON JULY 7, 2009. THE STARTING DATE ACCORDING TO THE CONTRACT WAS SEPTEMBER 30, 2009 FOR A CONTRACT OF FIVE YEARS THAT WAS EXPIRES SEPTEMBER 2014. FROM SEPTEMBER 2014 THERE IS A RENEWAL OF CONTRACT THAT WILL EXPIRE SEPTEMBER 2019. FORM 990, PART VI, SECTION A, LINE 2 ALISON LEBOVITZ AND MICHAEL LEBOVITZ - ALISON IS MICHAEL'S SISTER-IN-LAW DAVID BUTLER - MICHAEL GELMAN - BUSINESS RELATIONSHIP BETH KAPLAN - MARRIED TO BRUCE SHOLK SUSAN STERN - MARRIED TO JEFFREY STERN FORM 990, PART VI, SECTION A, LINE 6 FEDERATION MEMBERS CORPORATION -DELAWARE NOT-FOR-PROFIT CORPORATION AND SOLE MEMBER OF THE CORPORATION. "CORPORATION" MEANS THE JEWISH FEDERATIONS OF NORTH AMERICA, INC. FORMERLY KNOWN AS UNITED JEWISH COMMUNITIES, INC., FORMERLY KNOWN AS UNITED JEWISH APPEAL, INC., THE SURVIVING CORPORATION IN THE MERGER OF UNITED JEWISH APPEAL, INC. AND COUNCIL OF JEWISH FEDERATIONS, INC. FEDERATION MEMBERS OF THE FEDERATIONS MEMBERS CORPORATION ARE U.S. FEDERATIONS AND CANADIAN FEDERATIONS. FORM 990, PART VI, SECTION A, LINE 7A THROUGH THE FEDERATION MEMBERS CORPORATION, AT LEAST 68% OF THE MEMBERS OF THE BOARD OF TRUSTEES ARE APPOINTED FROM MEMBER FEDERATIONS. THE DELEGATE ASSEMBLY IS RESPONSIBLE FOR RATIFICATION OF THE APPOINTMENT OF THIS GROUP OF TRUSTEES. THE REMAINING TRUSTEES ARE APPOINTED BY OUR DELEGATE ASSEMBLY, ESSENTIALLY MADE UP OF FEDERATION REPRESENTATIVES PURSUANT TO REPRESENTATION SPECIFICATIONS PROVIDED UNDER THE JEWISH FEDERATIONS OF NORTH AMERICA BY-LAWS. FORM 990, PART VI, SECTION A, LINE 7B UNDER THE CORPORATION BY-LAWS THE DELEGATE ASSEMBLY IS RESPONSIBLE FOR ADOPTION OF THE ANNUAL BUDGET OF THE CORPORATION RECOMMENDED BY THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11 THE 990 WAS PREPARED BY THE JFNA FINANCE DEPARTMENT PROFESSIONALS. THE FORM 990 IS REVIEWED BY JFNA MANAGEMENT BEFORE BEING PRESENTED FOR AUDIT BY INDEPENDENT AUDITORS AND REVIEWED BY THE JFNA AUDIT COMMITTEE, AN INDEPENDENT STANDING COMMITTEE OF THE BOARD OF TRUSTEES, BEFORE FILING. THE 990 IS POSTED ON THE JFNA SECURE WEBSITE FOR MEMBERS OF THE BOARD OF TRUSTEES TO VIEW BEFORE THE FORM 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE JEWISH FEDERATION OF NORTH AMERICA CONFLICT OF INTEREST POLICY AND CONFLICT OF INTEREST ANNUAL STATEMENT FOR EMPLOYEES. MEMBERS OF THE STAFF ARE REQUIRED TO PROVIDE AN INITIAL AND, THEREAFTER, ANNUAL STATEMENT ATTESTING: -THAT THEY HAVE READ AND ARE FAMILIAR WITH THE CONFLICT OF INTEREST POLICY; -THAT NEITHER THEY, NOR TO THE BEST OF THEIR KNOWLEDGE, THEIR FAMILY MEMBERS, HAVE IN THE PAST ENGAGED, ARE PRESENTLY ENGAGING, OR PLAN TO ENGAGE IN ANY ACTIVITY THAT CONTRAVENES THIS POLICY. DISCLOSURES REQUIRED FROM MEMBERS OF THE STAFF MUST BE DIRECTED IN WRITING TO THE HUMAN RESOURCES DIRECTOR. IN THE EVENT THAT MEMBERS OF THE STAFF BECOME AWARE OF A CONFLICT, THEY SHALL DISCLOSE SUCH INFORMATION TO THE CHIEF OPERATING OFFICER/CHIEF FINANCIAL OFFICER, WHO WILL COMMUNICATE TO THE PRESIDENT THOSE DISCLOSURES THAT ARE REQUIRED BY THIS POLICY. THESE DISCLOSURES SHALL BE HELD IN CONFIDENCE EXCEPT WHEN THE BEST INTERESTS OF THIS ORGANIZATION WOULD BE SERVED BY COMMUNICATING THE INFORMATION TO THE BOARD OF TRUSTEES IN EXECUTIVE SESSION. ANY STAFF MEMBER WHO IS UNCERTAIN ABOUT A POSSIBLE CONFLICT OF INTEREST IN ANY MATTER MAY REQUEST A DECISION FROM THE PRESIDENT (OR ANY COMMITTEE OF THE BOARD ENTRUSTED WITH THE OVERSIGHT OF CONFLICTS OF INTEREST) WHO WILL CONFER WITH THE JEWISH FEDERATIONS OF NORTH AMERICA'S OUTSIDE COUNSEL, BOTH OF WHOM SHALL BE RESPONSIBLE FOR DETERMINING WHETHER A POSSIBLE CONFLICT EXISTS. REPORTING THE CHAIR OF THE BOARD AND THE CHAIR OF THE EXECUTIVE COMMITTEE (OR ANY COMMITTEE OF THE BOARD ENTRUSTED WITH THE OVERSIGHT OF CONFLICTS OF INTEREST) SHALL MAKE A REPORT TO THE AUDIT COMMITTEE, AT LEAST ANNUALLY, LISTING ALL CONFLICTS AND IDENTIFYING THOSE THAT WERE APPROVED. PENALTY FOR NON-COMPLIANCE FAILURE TO COMPLY WITH THIS POLICY, INCLUDING FAILURE TO SUBMIT IN A TIMELY FASHION THE STATEMENTS REQUIRED, WILL BE GROUNDS FOR TERMINATION. THE JEWISH FEDERATIONS OF NORTH AMERICA, INC. CONFLICT OF INTEREST POLICY FOR TRUSTEES, OFFICERS, AND COMMITTEE MEMBERS: DISCLOSURE: JFNA TRUSTEES, OFFICERS AND COMMITTEE MEMBERS SHALL BE REQUIRED TO PROVIDE AN INITIAL, AND, THEREAFTER, ANNUAL, STATEMENT, ATTESTING: -THAT THEY HAVE READ AND ARE FAMILIAR WITH THE POLICY. -THAT NEITHER THEY, NOR, TO THE BEST OF THEIR KNOWLEDGE, ANY OF THEIR IMMEDIATE FAMILY MEMBERS, HAVE ENGAGED IN THE PAST, ARE PRESENTLY ENGAGED, OR EXPECT TO ENGAGE IN ANY ACTIVITY THAT CONSTITUTES A CONFLICT OF INTEREST UNDER THIS POLICY. DISCLOSURES REQUIRED FROM TRUSTEES, OFFICERS OR COMMITTEE MEMBERS UNDER THIS POLICY MUST BE DIRECTED IN WRITING TO THE CHAIR OF THE BOARD, CHAIR OF THE EXECUTIVE COMMITTEE, OR TREASURER (OR ANY COMMITTEE OF THE BOARD ENTRUSTED WITH THE OVERSIGHT OF CONFLICTS OF INTEREST), WHO WILL CONFER WITH THE JFNA OUTSIDE COUNSEL, WHO TOGETHER SHALL BE RESPONSIBLE FOR THE ADMINISTRATION OF THIS POLICY. ANY TRUSTEE, OFFICER OR COMMITTEE MEMBER WHO IS UNCERTAIN ABOUT A POSSIBLE CONFLICT OF INTEREST IN ANY MATTER MAY REQUEST A DECISION FROM THE CHAIR OF THE BOARD, CHAIR OF THE EXECUTIVE COMMITTEE, OR TREASURER (OR ANY COMMITTEE OF THE BOARD ENTRUSTED WITH THE OVERSIGHT OF CONFLICTS OF INTEREST), WHO WILL CONFER WITH THE JFNA OUTSIDE COUNSEL, WHO TOGETHER SHALL BE RESPONSIBLE FOR DETERMINING WHETHER A POSSIBLE CONFLICT EXISTS. NOTICE SHALL BE PROVIDED TO THE CHAIR OF THE AUDIT COMMITTEE. REPORTING: THE CHAIR OF THE BOARD (OR ANY COMMITTEE OF THE BOARD ENTRUSTED WITH THE OVERSIGHT OF CONFLICTS OF INTEREST) SHALL MAKE A REPORT TO THE AUDIT COMMITTEE, AT LEAST ANNUALLY, LISTING ALL CONFLICTS AND IDENTIFYING THOSE THAT WERE APPROVED, AND THE BASIS UPON WHICH APPROVAL WAS GIVEN. CONSIDERATION OF WHETHER A POSSIBLE CONFLICT OF INTEREST RELATIONSHIP IS TO BE SANCTIONED AND/OR TRANSACTION ENTERED INTO THAT WOULD GIVE RISE TO A CONFLICT OF INTEREST OR POTENTIAL CONFLICT OF INTEREST SHALL BE MADE BY THE CHAIR OF THE BOARD IN THE LIGHT OF WHETHER SUCH RELATIONSHIP OR TRANSACTION SERVES JFNA'S BEST INTERESTS, NOTWITHSTANDING THE ACTUAL OR POTENTIAL CONFLICT OF INTEREST. PAST PRACTICES SHALL ALSO BE A FACTOR TO BE WEIGHED IN THE DETERMINATION. NONCOMPLIANCE: IT SHALL BE THE RESPONSIBILITY OF THE TREASURER TO NOTIFY THE CHAIR OF THE BOARD OF THE FAILURE OF ANY TRUSTEE, OFFICER OR COMMITTEE MEMBER TO COMPLY WITH THIS POLICY, INCLUDING FAILURE TO TIMELY SUBMIT THE STATEMENTS REQUIRED. THE CHAIR OF THE BOARD SHALL TAKE SUCH FURTHER ACTION AS MAY BE APPROPRIATE, WHICH MAY INCLUDE RECOMMENDATION TO THE BOARD THAT SUCH PERSON BE REMOVED FROM OFFICE. ALL OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO FILL OUT THE FOLLOWING GOVERNANCE QUESTIONNAIRE ANNUALLY: 1 DURING THE ORGANIZATION'S TAX YEAR, DID YOU HAVE A FAMILY RELATIONSHIP OR BUSINESS RELATIONSHIP WITH ANY OTHER OFFICER, DIRECTOR, TRUSTEE OR KEY EMPLOYEE? IF YES, IDENTIFY THE PERSON AND DESCRIBE THE RELATIONSHIP- BUSINESS/FAMILY 2 DURING THE ORGANIZATION'S TAX YEAR, DID YOU HAVE A DIRECT BUSINESS RELATIONSHIP WITH THE ORGANIZATION (OTHER THAN AS AN OFFICER, DIRECTOR, TRUSTEE, OR EMPLOYEE) OR AN INDIRECT BUSINESS RELATIONSHIP THROUGH OWNERSHIP OF MORE THAN 35% IN ANOTHER ENTITY (INDIVIDUALLY OR COLLECTIVELY) WITH ANOTHER OFFICER, DIRECTOR, TRUSTEE, KEY EMPLOYEE OR HIGHLY COMPENSATED EMPLOYEE)? 3 DURING THE ORGANIZATION'S TAX YEAR, DID YOU HAVE A FAMILY MEMBER WHO HAD A DIRECT OR INDIRECT BUSINESS RELATIONSHIP WITH THE ORGANIZATION? 4 DURING THE ORGANIZATION'S TAX YEAR, DID YOU SERVE AS AN OFFICER, DIRECTOR, TRUSTEE, KEY EMPLOYEE, PARTNER, OR MEMBER OF AN ENTITY (OR A SHAREHOLDER OF A PROFESSIONAL CORPORATION) DOING BUSINESS WITH THE ORGANIZATION? IF YES IS ANSWERED TO QUESTIONS #2, 3, AND/OR 4, PROVIDE DETAILS INCLUDING - NAME OF INTERESTED PERSON, RELATIONSHIP, DESCRIPTION OF TRANSACTION, SHARING OF ORGANIZATION'S REVENUE AND AMOUNT. 5 AT THE END OF THE ORGANIZATION'S TAX YEAR, DID YOU HAVE A LOAN OUTSTANDING TO OR FROM THE ORGANIZATION? IF YES, PLEASE PROVIDE - NAME OF INTERESTED PERSON, PURPOSE OF LOAN, LOAN TO/FROM ORGANIZATION, DEFAULT, APPROVED BY BOARD, WRITTEN AGREEMENT, ORIGINAL BALANCE, BALANCE DUE 6 DURING THE ORGANIZATION'S TAX YEAR, DID THE ORGANIZATION PROVIDE A GRANT OR ASSISTANCE TO YOU? IF YES, PROVIDE, NAME OF INTERESTED PERSON, RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION,TYPE OF ASSISTANCE AND AMOUNT. 7 DURING THE ORGANIZATION'S TAX YEAR, DID THE ORGANIZATION PROVIDE A GRANT OR ASSISTANCE TO ONE OF YOUR FAMILY MEMBERS OR AN ENTITY IN WHICH YOU OR ANY OF YOUR FAMILY MEMBERS OWNS MORE THAN A 35% INTEREST? IF YES, PROVIDE, NAME OF INTERESTED PERSON, RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION, TYPE OF ASSISTANCE AND AMOUNT. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION COMMITTEE THE COMPENSATION COMMITTEE IS CHARGED WITH ESTABLISHING AND MAINTAINING POLICIES AND STANDARDS FOR EXECUTIVE COMPENSATION. THE COMMITTEE ENGAGES IN THE FOLLOWING AREAS OF RESPONSIBILITY: -SETS THE TERMS AND CONDITIONS OF EMPLOYMENT FOR THE CEO/PRESIDENT AND DETERMINES SALARY INCREASES GOING FORWARD. IN ITS ANNUAL REVIEW OF THE CEO/PRESIDENT'S COMPENSATION, COMMITTEE MEMBERS ARE PROVIDED WITH RELEVANT COMPENSATION INFORMATION ALONG WITH COMPARABLE DATA AS PREPARED BY AN OUTSIDE EXPERT. -APPROVES THE TERMS AND CONDITIONS OF SENIOR MANAGEMENT TEAM (SMT) HIRES. IN ADDITION, THE COMMITTEE REVIEWS SALARY INCREASE PROPOSALS, AS PRESENTED BY THE CEO/PRESIDENT, FOR EVERY SMT MEMBER. IN ADVANCE OF THIS REVIEW, THE COMMITTEE IS PROVIDED WITH RELEVANT SALARY INFORMATION. -REVIEWS AND IS ASKED TO APPROVE PROPOSED ANNUAL SALARY INCREASES FOR NON-UNION STAFF. THE COMMITTEE IS PROVIDED WITH APPROPRIATE SALARY DATA IN ADVANCE AND IS GIVEN A PERSON-BY-PERSON REVIEW OF ANY SALARY REQUESTS OVER A PREDETERMINED AMOUNT. SOLID SALARY REVIEW ARE DONE EVERY YEAR. THE LAST ONE WAS PREFORMED IN THE YEAR 2015. -DECIDES WHICH SMT MEMBERS WILL BE COVERED UNDER THE NON-QUALIFIED PENSION PLAN (BENEFIT RESTORATION PLAN). OTHER: PROVIDES GUIDANCE ON ANY MAJOR CLAIM BEING MADE AGAINST THE ORGANIZATION AND REVIEWS/APPROVES ANY SETTLEMENT PROPOSALS; LABOR NEGOTIATIONS STRATEGIES; OTHER MATTERS AS DETERMINED BY THE CEO/PRESIDENT. THE COMMITTEE IS COMPRISED OF THE CHAIR OF THE BOARD (CHAIR OF THE COMMITTEE), THE CHAIR OF THE EXECUTIVE COMMITTEE, TREASURER PLUS TWO OTHER MEMBERS. PART V1, SECTION B, LINE 15B JFNA'S CEO MAKES A RECOMMENDATION TO THE CHAIR OF BOARD WHO IS ALSO CHAIR OF THE COMPENSATION COMMITTEE WHO THEN PRESENTS IT TO THE COMPENSATION COMMITTEE. A SEPARATE CHART IS PROVIDED THAT GIVES RELEVANT INFORMATION ON EACH KEY EMPLOYEE/OFFICER AND PROVIDES INDUSTRY SALARY PARAMETERS AS CONTAINED WITHIN THE HAY GROUP SALARY RANGES. THE COMPENSATION COMMITTEE REVIEWS THE RECOMMENDATIONS AND MAKES ITS DECISION. FORM 990, PART VI, SECTION C, LINE 19 ALL JEWISH FEDERATIONS OF NORTH AMERICA (JFNA) STATEMENTS INCLUDING GOVERNING DOCUMENTS, AUDITED FINANCIAL STATEMENTS, ANNUAL REPORT, MANAGEMENT LETTER, FORM 990, CONFLICT OF INTEREST STATEMENTS AND WHISTLE BLOWER POLICY ARE AVAILABLE AT REQUEST. THE JFNA ANNUAL REPORT AND FORM 990 IS AVAILABLE ON THE JEWISHFEDERATIONS.ORG WEBSITE. FORM 990, PART XI, LINE 9: ADDITIONAL MINIMUM PENSION LIABILITY -5,921,435. LOSS ON DISPOSAL OF FIXED ASSETS -50,732. PART XII LINE 2C THERE HAS BEEN NO CHANGE IN THE FUNCTION OF THE AUDIT COMMITTEE FROM PRIOR YEARS. THE AUDIT COMMITTEE SHALL BE RESPONSIBLE FOR THE NOMINATION OF THE INDEPENDENT AUDITORS FOR THE ORGANIZATION, FOR THE DETERMINATION OF THE SCOPE OF THEIR AUDIT, FOR THE REVIEW AND EVALUATION OF THEIR REPORTS, FOR REVIEW AND EVALUATION OF THE ADHERENCE OF MANAGEMENT TO ACCOUNTING RULES AND OF THE ACTION TAKEN BY MANAGEMENT IN RESPONSE TO THE AUDITORS' RECOMMENDATIONS, AND FOR THE ENGAGEMENT AND TERMINATION OF THE ENGAGEMENT OF AN INTERNAL AUDITOR IF DEEMED NECESSARY BY THE COMMITTEE OR THE BOARD PART VI, SECTION B, LINE 13 WHISTLE BLOWER POLICY PROHIBITED ACTIONS COMMISSION OF ANY OF THE FOLLOWING ACTS WILL BE CONSIDERED CAUSE FOR IMMEDIATE DISCIPLINARY ACTION, INCLUDING, BUT NOT LIMITED TO, TERMINATION OF EMPLOYMENT AND/OR REMOVAL FROM OFFICE OR APPOINTMENT, AND MAY ALSO SUBJECT THE OFFENDER TO CIVIL OR CRIMINAL LIABILITY IN ACCORDANCE WITH APPLICABLE LAW: 1. DISCHARGING, DEMOTING, SUSPENDING, THREATENING, HARASSING, DISCRIMINATING OR RETALIATING IN ANY MANNER AGAINST ANY COVERED PERSON, BECAUSE OF ANY LAWFUL ACT BY THAT COVERED PERSON: A) TO PROVIDE INFORMATION TO OR ASSIST IN ANY INVESTIGATION BY JFNA OR BY CONGRESS OR BY ANY FEDERAL, STATE OR CITY AGENCY; B) TO FILE OR ASSIST IN ANY ACTION ALLEGING A VIOLATION OF FEDERAL OR STATE LAW OR REGULATION. 2. KNOWINGLY TAKING ANY ACTION HARMFUL TO ANY PERSON FOR PROVIDING TRUTHFUL INFORMATION TO A LAW ENFORCEMENT OFFICER RELATING TO A POSSIBLE VIOLATION OF LAW OR REGULATION. 3. INTENTIONALLY DESTROYING, ALTERING, MUTILATING, CONCEALING, COVERING UP, FALSIFYING, AND/OR MAKING A FALSE ENTRY IN ANY RECORDS THAT MAY BE CONNECTED TO A MATTER WITHIN THE JURISDICTION OF A FEDERAL OR STATE COURT OR AGENCY, IN VIOLATION OF FEDERAL OR STATE LAW OR REGULATION. 4. INTENTIONALLY ALTERING, DESTROYING OR CONCEALING A DOCUMENT, OR ATTEMPTING TO DO SO, WITH THE INTENT TO IMPAIR THE DOCUMENT'S AVAILABILITY FOR USE IN AN OFFICIAL PROCEEDING OR OTHERWISE OBSTRUCTING, INFLUENCING OR IMPEDING ANY OFFICIAL PROCEEDING, IN VIOLATION OF FEDERAL OR STATE LAW OR REGULATION. 5. FRAUDULENTLY INFLUENCING, COERCING, MANIPULATING, OR MISLEADING ANY INDEPENDENT PUBLIC ACCOUNTANT ENGAGED IN THE PERFORMANCE OF AN AUDIT OF THE FINANCIAL STATEMENTS OF JFNA FOR THE PURPOSE OF RENDERING SUCH FINANCIAL STATEMENTS FALSE OR MISLEADING. REPORTING OF CONCERNS OR COMPLAINTS JFNA IS COMMITTED TO TAKING ACTION TO PREVENT MISCONDUCT, INCLUDING FRAUD, VIOLATIONS OF LAW, VIOLATIONS OF JFNA POLICY, AND IMPROPER ACCOUNTING OR AUDIT PRACTICES ("MISCONDUCT"). COVERED PERSONS SHOULD PROMPTLY COME FORWARD AND REPORT ANY INSTANCES IN WHICH THEY BECOME AWARE OF MISCONDUCT OR POTENTIAL MISCONDUCT, WITHOUT REGARD TO THE IDENTITY OR POSITION OF A SUSPECTED OFFENDER. FOR THIS PURPOSE, AN OUTSIDE ORGANIZATION HAS BEEN HIRED TO RECEIVE COMPLAINTS OF SUSPECTED MISCONDUCT. JFNA'S COMMITMENT TO PROTECTING FROM RETALIATION COVERED PERSONS WHO IN GOOD FAITH REPORT SUSPECTED MISCONDUCT HAS BEEN DELEGATED JOINTLY TO THE GENERAL COUNSEL AND HEAD OF THE HUMAN RESOURCES DEPARTMENT. THEY WILL ADMINISTER THE WHISTLEBLOWER POLICY AND REPORT TO THE AUDIT COMMITTEE. RETALIATION JFNA WILL NOT PERMIT ANY NEGATIVE OR ADVERSE ACTIONS TO BE TAKEN AGAINST ANY COVERED PERSON WHO IN GOOD FAITH REPORTS SUSPECTED MISCONDUCT, EVEN IF THE REPORT IS MISTAKEN, OR AGAINST ANY COVERED PERSON WHO ASSISTS IN THE INVESTIGATION OF SUSPECTED MISCONDUCT. RETALIATION IN ANY FORM WILL NOT BE TOLERATED. ANY ACT OF ALLEGED RETALIATION SHOULD BE REPORTED IMMEDIATELY TO THE HEAD OF THE HUMAN RESOURCES DEPARTMENT. SUCH COMPLAINTS WILL BE PROMPTLY INVESTIGATED. HOW TO REPORT CONCERNS OR COMPLAINTS COVERED PERSONS MAY COMMUNICATE SUSPECTED MISCONDUCT BY CALLING THE TOLL-FREE TELEPHONE NUMBER (800) 482-3920 IN THE US OR CANADA OR, IN ISRAEL, FROM AN OUTSIDE LINE DIAL 1(800) 94-94-949; A VOICE PROMPT WILL THEN ASSIST THE CALLER IN DIALING THE TOLL-FREE NUMBER. ANOTHER OPTION IS TO MAKE A REPORT USING THE FOLLOWING CONFIDENTIAL WEBSITE: HTTPS://SECURE.ETHICSPOINT.COM/DOMAIN/EN/REPORT_CUSTOM.ASP?CLIENTID=139 BOTH THE TELEPHONE NUMBER AND THE WEBSITE ARE PUBLISHED FOR INTERNAL USE AND ARE HOSTED BY "ETHICSPOINT", AN INDEPENDENT PRIVATE ORGANIZATION WHICH IS NOT AFFILIATED WITH JFNA AND WHICH PROVIDES A CONFIDENTIAL WAY FOR COVERED PERSONS TO REPORT SUSPECTED MISCONDUCT. IN ORDER TO BE BETTER EQUIPPED TO RESPOND TO ANY INFORMATION OR COMPLAINT, IT WOULD BE HELPFUL IF THE CALLER IDENTIFIES HIM OR HERSELF AND PROVIDES THEIR TELEPHONE NUMBER AND OTHER CONTACT INFORMATION WHEN MAKING THE REPORT. COVERED PERSONS MAY BE ASSURED THAT ALL INFORMATION WILL BE TREATED IN UTMOST CONFIDENCE. HOWEVER, IF ANONYMITY IS PREFERRED, IT IS NOT NECESSARY THAT ONE'S NAME OR POSITION BE DISCLOSED AND CALLER ID WILL NOT BE ACTIVATED ON THE LINE. REGARDLESS OF WHETHER IDENTIFICATION IS GIVEN, PLEASE PROVIDE AS MUCH INFORMATION AS POSSIBLE SO AS TO ENABLE A THOROUGH INVESTIGATION, INCLUDING WHERE AND WHEN THE ACT OR INCIDENT OCCURRED, NAMES AND TITLES OF THE INDIVIDUALS INVOLVED, AND ANY OTHER AVAILABLE DETAILS. A FEW EXAMPLES OF WHAT TO REPORT ACCOUNTING AND AUDITING MATTERS THE UNETHICAL SYSTEMATIC RECORDING AND ANALYSIS OF JFNA'S BUSINESS AND/OR FINANCIAL TRANSACTIONS. EXAMPLES INCLUDE MISSTATEMENT OF CONTRIBUTIONS, EXPENSES, ASSETS AND/OR MISAPPLICATIONS OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND WRONGFUL TRANSACTIONS. CONFLICTS OF INTEREST A SITUATION IN WHICH A COVERED PERSON HAS A PRIVATE OR PERSONAL INTEREST SUFFICIENT TO APPEAR TO INFLUENCE THE OBJECTIVE EXERCISE OF HIS/HER OFFICIAL DUTIES. AN EXAMPLE IS IF JNFA HAS ENTERED INTO A CONTRACT FOR A COMPANY'S SERVICES AND A COVERED PERSON RESPONSIBLE FOR THE ENGAGEMENT HAS FAILED TO INFORM JFNA THAT HE OR SHE HAS A RELATIVE WHO IS A PRINCIPAL IN THAT COMPANY. FALSIFICATION OF CONTRACTS, REPORTS OR RECORDS THIS CONSISTS OF ALTERING, FABRICATING, FALSIFYING OR FORGING ALL OR ANY PART OF A DOCUMENT, CONTRACT OR RECORD FOR THE PURPOSE OF GAINING AN ADVANTAGE OR MISREPRESENTING THE VALUE OF THE DOCUMENT, CONTRACT OR RECORDS. VIOLATION OF LAW ANY VIOLATION OF APPLICABLE LAW. THE EXAMPLES SET FORTH ABOVE DO NOT LIMIT THE DEFINITION OF MISCONDUCT. BAD FAITH ANY ALLEGATIONS THAT PROVE NOT TO BE SUBSTANTIATED AND TO HAVE BEEN MADE MALICIOUSLY OR IN BAD FAITH WILL BE VIEWED AS A SERIOUS OFFENSE AND COULD SUBJECT THE COVERED PERSON TO DISCIPLINE UP TO AND INCLUDING TERMINATION FROM EMPLOYMENT AND/OR REMOVAL FROM OFFICE OR APPOINTMENT. CONFIDENTIALITY JFNA WILL TREAT ALL COMMUNICATIONS UNDER THIS POLICY IN A CONFIDENTIAL MANNER, EXCEPT TO THE EXTENT NECESSARY (1) TO CONDUCT A COMPLETE AND FAIR INVESTIGATION, OR (2) AS REQUIRED BY LAW, OR (3) FOR REVIEW OF JFNA OPERATIONS BY JFNA'S BOARD OF TRUSTEES, ITS AUDIT COMMITTEE, ITS INDEPENDENT PUBLIC ACCOUNTANTS AND JFNA'S INSIDE AND OUTSIDE COUNSEL. FORM 990, PART V, LINE 4B, LIST OF FOREIGN COUNTRIES ISRAEL & CAYMAN ISLAND FORM 990, PART IV QUESTION 12 AND PART XI LINE 2B JFNA PREPARED A CONSOLIDATED AUDITED FINANCIAL STATEMENT PREPARED IN ACCORDANCE WITH GAAP. FORM 990 DOES NOT PERMIT PARENT SUBSIDIARY ORGANIZATIONS TO FILE A CONSOLIDATED FORM 990. THEREFORE, JFNA AND ITS WHOLLY OWNED SUBSIDIARY, UNITED ISRAEL APPEAL, INC., ARE REQUIRED TO FILE SEPARATE FORM 990'S. FORM 990, PART V111,IX,X EXPLANATION: PRIOR TO JANUARY 2014 THE UNRESTRICTED ALLOCATIONS FROM COMMUNITIES FOR DISTRIBUTION TO UIA/JAFI AND JDC WRE GOVERNED BY AN AGREEMENT BETWEEN JAFI AND JDC. JFNA TREATED THE INCOME RECEIVED AS AGENCY TRANSACTION HELD ON BEHALF OF THE BENEFICIARY AGENCIES AND RECORDED A LIABILITY UON RECEIPT. THE DESIGN OF THE PARTNERSHIP COMMITTEE AND THE GLOBAL PLANNING TABLE INCLUDED THE AUTHORITY TO RECOMMEND THE ALLOCATION OF FUNDS TO OUR HISTORIC PARTNERS. IN OCTOBER 2013 THE BOARD OF TRUSTEES OF JFNA APPROVED THE RECOMMENDATION TO BE EFFECTIVE FOR CALENDAR YEAR 2014. JFNA NOW RECORDS SUCH ALLOCATIONS AS REVENUE AND EXPENSES RATHER THAN LIABILITIES. JFBP LLC 25 BROADWAY NEW YORK NY 10004 352221732 FACILITATES THE ISSUANCE OF TAX-EXEMPT BONDS BY FED. AND THEIR AFFILIATES NY N/A UNITED ISRAEL APPEALINC 25 BROADWAY SUITE 1700 NEW YORK NY 10004 131760102 ADMINISTERS/SUPERVISES FUNDS ALLOC FOR PHILANTHROPIC PURPOSES NY 501(C)(3) 7 THE JEWISH FEDERATIONS OF NORTH AMERICA INC 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 UNITED ISRAEL APPEAL INC B 209575000 GRANTS UNITED ISRAEL APPEAL INC P 646000 UIA EXPENSES PAID BY JNFA SCHEDULE R PART V LINE 1N CERTAIN EMPLOYEES HAVE SHARED RESPONSIBILITIES FOR JFNA AND THE RELATED ORGANIZATION UNITED ISRAEL APPEAL. SCHEDULE R PART V LINE 1Q JFNA AND THE RELATED ORGANIZATION UNITED ISRAEL APPEAL LIST TRANSFER OF CASH AS EXCHANGE TRANSACTIONS AND ARE NOT LISTED IN REVENUES OR EXPENSES.