2015-04-15T10:24:56-05:00 2014-12-31 541156733 FRANK & COMPANY PC 1360 BEVERLY ROAD SUITE 300 MCLEAN VA 22101 990 2014-01-01 112494808 UNITED PALESTINIAN APPEAL INC UNIT 2026595007 1330 NEW HAMPSHIRE AVENUE NW NO 104 WASHINGTON DC 20036 SALEEM F ZARU EXECUTIVE DIRECTOR 2026595007 2015-04-13 1 R MATTHEW FRANK P01277196 7038210702 2015-04-13 2014 2016-03-07 17:11:31Z SALEEM F ZARU 1330 NEW HAMPSHIRE AVENUE NW NO 104 WASHINGTON DC 20036 12605797 0 X WWW.HELPUPA.ORG X 1978 NY TO ALLEVIATE THE SUFFERING OF PALESTINIANS; ESPECIALLY THOSE LIVING IN THE WEST BANK, GAZA STRIP AND IN REFUGEE CAMPS. 7 6 6 7 94760 0 8137021 12086132 0 0 168468 121661 100 104 8305589 12207897 7727489 11156260 0 0 282071 302210 0 0 176042 309308 376534 8318868 11835004 -13279 372893 4047694 4392174 4804 14703 4042890 4377471 X 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. 0 0 10938773 10816987 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. 205341 157978 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. 182114 132500 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. 136622 48795 OUTREACH AND PUBLIC INFORMATION - ALL EXPENSES INCURRED TO EDUCATE THE GENERAL PUBLIC AND RAISE AWARENESS ABOUT PALESTINIAN HISTORY, LANGUAGE AND CULTURE. 136622 48795 11462850 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 1 11 0 1 6 1 0 0 0 0 0 0 0 0 0 0 X 7 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 DC NY X X UNITED PALESTINIAN APPEAL INC 2026595007 1330 NEW HAMPSHIRE AVENUE NW SUITE WASHINGTON DC 20036 GEORGE SALEM TREASURER 2.00 X X 0 0 0 ISAM SALAH SECRETARY 4.00 X X 0 0 0 DR MOHAMMAD TARBUSH CHAIRMAN 1.00 X 0 0 0 AFAF NASR AJLOUNY DIRECTOR 1.00 X 0 0 0 MAHA FREIJ DIRECTOR 1.00 X 0 0 0 DR NAJAT KHELIL DIRECTOR 1.00 X 0 0 0 GF JOEY MUSMAR DIRECTOR 1.00 X 0 0 0 SALEEM ZARU EXECUTIVE DIRECTOR 40.00 X 107188 0 10799 107188 0 10799 1 0 0 0 0 28143 12057989 10390683 12086132 94760 94760 424801 397311 589 27490 -589 26901 26901 OTHER INCOME 900099 104 104 104 12207897 104 94760 26901 11156260 11156260 117987 51770 40866 25351 143616 63016 49743 30857 3958 1737 1371 850 16205 7110 5613 3482 20444 8970 7081 4393 18711 18711 41581 22419 17526 1636 39399 10142 1347 27910 33509 12356 15494 5659 2958 1323 1042 593 40849 18258 14398 8193 14091 11073 2785 233 2240 370 1870 37 37 22259 9949 7846 4464 POSTAGE AND SHIPPING 129477 74423 806 54248 BANK CHARGES 31423 14044 11076 6303 11835004 11462850 196112 176042 5943 1019 1257652 1546896 141543 121342 0 7000 1668 0 1830 6471 439040 183137 278751 255903 2360307 2453543 4047694 4392174 4804 14703 4804 14703 X 3091442 3335200 951448 1042271 4042890 4377471 4047694 4392174 372893 -18988 -19324 0 X 0 1 X 1 0 X 5579677 1855364 3753370 8137021 12086132 31411564 5579677 1855364 3753370 8137021 12086132 31411564 31411564 33722 55828 70305 99596 94760 354211 1213 83 100 104 1500 31767275 0.98880 0.98540 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2011 AMOUNT: $ 1,213. 2012 AMOUNT: $ 83. 2013 AMOUNT: $ 100. 2014 AMOUNT: $ 104. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 84840 84840 254522 97619 156903 8163 6113 2050 56515 44405 12110 35000 35000 0 255903 X 12169585 -18988 -18988 12188573 19324 19324 12207897 11835004 0 11835004 0 11835004 PART X, LINE 2: 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. 1 MIDDLE EAST AND NORTH AFRICA - 0 6 GRANTS TO RECIPIENTS LOCATED IN REGION.GRANTS TO ORGANIZATIONS AND DONATIONS OF MEDICAL DRUGS HEALTH AND WELFARE, COMMUNITY DEVELOPMENT, EDUCATION AND SPONSORSHIPS 11156260 MIDDLE EAST AND NORTH AFRICA - 0 0 PROGRAM TRAVEL 2350 0 6 0 0 0 6 11158610 0 11158610 MIDDLE EAST AND NORTH AFRICA - COMMUNITY DEVELOPMENT 19500 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - HEALTH AND WELFARE 11500 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - HEALTH AND WELFARE 23000 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - HEALTH AND WELFARE 17100 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - HEALTH AND WELFARE 16375 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - HEALTH AND WELFARE 65607 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - HEALTH AND WELFARE 1270 WIRE TRANSFER 10385592 MEDICINES APPRAISAL MIDDLE EAST AND NORTH AFRICA - COMMUNITY DEVELOPMENT 82500 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - COMMUNITY DEVELOPMENT 50000 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - HEALTH & WELFARE 44142 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - OUTREACH 35472 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - HEALTH & WELFARE 34000 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - EDUCATION 23362 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - HEALTH & WELFARE 11703 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - HEALTH & WELFARE 9000 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - EDUCATION 8600 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - HEALTH & WELFARE 8500 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - ON SITE EXPENSE 8077 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - HEALTH & WELFARE 8000 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - HEALTH & WELFARE 7699 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - ON SITE EXPENSE 6229 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - HEALTH & WELFARE 6000 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - ON SITE EXPENSE 5515 WIRE TRANSFER 23 0 EDUCATION & SCHOLARSHIPS MIDDLE EAST AND NORTH AFRICA 220 157978 WIRE TRANSFER 0 0 0 0 0 1 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. JAMIE SALEM EMPLOYEE IS THE SON OF THE UPA TREASURER 35666 EMPLOYMENT ARRANGEMENT 0 X 2 5091 NYSE FAIR MARKET VALUE X 1 10385592 APPRAISAL 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS IN SCHEDULE M, PART I, COLUMN (B). 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.