2015-05-05T11:20:26-05:00 2014-06-30 131517563 LOEB & TROPER LLP 655 THIRD AVENUE NEW YORK NY 10017 990 2013-07-01 131624240 THE JEWISH FEDERATIONS OF NORTH AMERICA INC JEWI 2122846500 25 BROADWAY NO 1700 NEW YORK NY 100041010 PAMELA ZALTSMAN CHIEF FINANCIAL OFFICER 2122846500 2015-05-01 1 ISRAEL TANNENBAUM P01589203 2128674000 2013 2016-04-25 22:37:26Z PAMELA ZALTSMAN 25 BROADWAY NO 1700 NEW YORK NY 100041010 193012152 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. 128 128 151 171 0 0 33628000 171274856 14266735 12199010 1135352 1233151 0 0 49030087 184707017 5300902 89174930 0 0 22818389 20764235 278767 0 2261000 20804590 22958970 49202648 132898135 -172561 51808882 177148645 179149649 116853380 63016256 60295265 116133393 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 21568056 8439251 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. 6014454 3184552 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. 2367987 525207 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. 1913896 50000 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. 83400000 83400000 GRANTS TO UIA,JDC, ORT & IEC 1297208 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. 5774930 5774930 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. 92386034 89174930 50000 122336531 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 1 206 0 151 1 0 1 CJ IS 0 0 0 0 0 0 0 0 X 128 128 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 OF THE BOARD 20.00 X X 0 0 0 DIANE S FEINBERG CHAIR OF EXEC COMMITTEE 20.00 X X 0 0 0 STEPHEN J SILVERMAN TREASURER 20.00 X X 0 0 0 LINDA A HURWITZ NAT. 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ORECK TRUSTEE 1.00 X 0 0 0 MARCIE ORLEY TRUSTEE 1.00 X 0 0 0 KAREN PACK TRUSTEE 1.00 X 0 0 0 SELENA PAPERMAN TRUSTEE 1.00 X 0 0 0 ANN 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 JEFFREY RASANSKY TRUSTEE 1.00 X 0 0 0 HESCHEL RASKAS TRUSTEE 1.00 X 0 0 0 CHARLES RATNER TRUSTEE 1.00 X 0 0 0 LINDA RAVVIN TRUSTEE 1.00 X 0 0 0 SHEPARD REMIS TRUSTEE 1.00 X 0 0 0 LESLIE ROSENTHAL 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 ELLEN SARNOFF TRUSTEE 1.00 X 0 0 0 SHERRIE SAVETT TRUSTEE 1.00 X 0 0 0 STEVEN SCHECK TRUSTEE 1.00 X 0 0 0 JUDITH SCHLOSSBERG TRUSTEE 1.00 X 0 0 0 SKIP SCHRAYER TRUSTEE 1.00 X 0 0 0 SAMMY SCHULMAN TRUSTEE 1.00 X 0 0 0 STEVEN SCHWARZ TRUSTEE 1.00 X 0 0 0 SSTEPHEN SELIG TRUSTEE 1.00 X 0 0 0 HOPE SILVERMAN TRUSTEE 1.00 X 0 0 0 DAVID SILVERS 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 LISA SMUKLER TRUSTEE 1.00 X 0 0 0 EDGAR SNYDER TRUSTEE 1.00 X 0 0 0 DAVID STEIRMAN TRUSTEE 1.00 X 0 0 0 SUSAN STERN TRUSTEE 1.00 X 0 0 0 DIANE SWITZER TRUSTEE 1.00 X 0 0 0 AMY TOLTZ-MILLER TRUSTEE 1.00 X 0 0 0 PATRICIA UHLMANN TRUSTEE 1.00 X 0 0 0 LISA WALLACK TRUSTEE 1.00 X 0 0 0 NAT WASSERSTEIN TRUSTEE 1.00 X 0 0 0 STUART WEINBLATT TRUSTEE 1.00 X 0 0 0 MICHAEL WEINER TRUSTEE 1.00 X 0 0 0 SUSAN WEISS FIRESTONE 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 GERALD YANOWITZ TRUSTEE 1.00 X 0 0 0 FRED ZIMMERMAN TRUSTEE 1.00 X 0 0 0 JONATHAN LICHTER ASSISTANT SECRETARY 40.00 X 32639 0 15902 REBECCA PORATH GENERAL COUNSEL 40.00 X 126800 0 29696 PAMELA ZALTSMAN CHIEF FINANCIAL OFFICER 40.00 X 157878 52626 19174 GERRALD SILVERMAN PRESIDENT, CEO 40.00 X 672358 0 51538 MARK GURVIS EXECUTIVE VICE PRES. 40.00 X 102171 0 10285 REBECCA CASPI DIRECTOR GENERAL 40.00 X 308378 0 32964 WILLIAM DAROFF VICE PRESIDENT 40.00 X 271602 0 33675 PAUL KANE SENIOR ADVISOR 40.00 X 228733 0 43187 DANIEL ALLEN SENIOR VICE PRESIDENT 40.00 X 92901 139352 46924 JOSEPH IMBERMAN ASSISTANT VICE PRESIDENT 40.00 X 221075 0 54533 STEPHEN CUPERTINO CIO 40.00 X 175594 0 44603 REBECCA SOBELMAN-STERN VP,CONSULTING & COMM DEVELOPMENT 40.00 X 201474 0 12398 MARTIN GREENBERG ASSOC. VP OF COMM ENGAGEMENT 40.00 X 184205 0 44641 BETH MANN VP, INSTITUTIONAL ADVANCEMENT 40.00 X 182391 0 27827 2958199 191978 467347 47 0 1 0 VECTOR MEDIA GROUPINC 18 WEST 21ST STREET NEW YORK NY 10010 WEBSITE DEVELOPMENT 464315 BLACKBAUD INC PO BOX 930256 ATLANTA GA 311930256 FED. DONOR MANAGEMENT SYSTEM 426972 WYNDHAM JADE 2500 PLANO TEXAS TX 75093 MEETING LOGISTIC REGISTRATION 395498 FUSION LABS INC PO BOX 123161 DALLAS TX 75312 FED. DONOR MANAGEMENT SYSTEM 302100 DEBORAH SMITH 9566 GULFSHORE DRIVE NAPLES FL 34108 MGT AND TRAINING CONSULTANT 292727 5 X 171274856 171274856 FUNDRAISING 900099 8439251 8439251 POWER OF COLLECTIVE 900099 3184552 3184552 TALENT 900099 525207 525207 ISRAEL & OVERSEAS 900099 50000 50000 12199010 636915 636915 8901371 8305135 596236 596236 596236 184707017 12199010 0 1233151 X 87758818 87758818 1416112 1416112 2427720 1626573 582653 218494 13937200 9189391 3452952 1294857 899656 602770 215917 80969 2243182 1458372 570771 214039 1256477 841840 301554 113083 72000 64800 6480 720 142000 127800 12780 1420 804975 804975 179604 179604 3110075 2780297 296800 32978 383000 319000 20000 44000 884780 362760 513172 8848 2382000 2143800 214380 23820 3806713 2735000 1027000 44713 1284673 906827 257337 120509 3975397 3563396 399268 12733 599223 533309 59922 5992 346284 308194 34628 3462 MISSION 3345000 3345000 1643246 1447497 155386 40363 132898135 122336531 8300604 2261000 X 8303390 7764725 3406338 2961653 39431205 38380204 56937080 54825185 5493 5493 3554603 4549840 10757821 5573349 5708043 5184472 29649610 31942767 29804508 33160935 348375 374375 177148645 179149649 22619594 23890697 13474343 14758559 80759443 24367000 116853380 63016256 X 3201021 51254674 49047966 56670451 8046278 8208268 60295265 116133393 177148645 179149649 X 51808882 5504087 -1474841 X X 0 1 X 1 0 X 34737311 36960713 36296812 33628000 171274856 312897692 34737311 36960713 36296812 33628000 171274856 312897692 312897692 765495 809087 916966 732745 636915 3861208 316758900 5222714 0.98780 0.97620 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 160995 643980 804975 131738762 132543737 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 472057 512543 627109 643980 2255689 118014 128136 156777 160995 563922 845883 26108921 161989 26270910 26047107 61814 26108921 21465107 4582000 26047107 21174107 291000 21465107 20574107 600000 21174107 0.22000 0.42000 0.36000 0 0 6936625 2072144 4864481 3821196 3501205 319991 5184472 LIMITED PARTNERSHIPS 18660484 F LIMITED LIABILITY CORP 14500451 F 33160935 AMOUNTS HELD FOR DISTRIBUTION TO OTHERS AND OTHER EXPENSES 24367000 24367000 357510000 5504587 234795000 240299587 117210413 179604 67317000 67496604 184707017 307408000 242006469 242006469 65401531 179604 67317000 67496604 132898135 PART XI, LINE 2D - OTHER ADJUSTMENTS: UIA ELIMINATION ENTRY 234,795,000. PART XI, LINE 4B - OTHER ADJUSTMENTS: JFNA/UIA ELIMINATION ENTRY 67,317,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: UIA EXPENSES 242,006,469. PART XII, LINE 4B - OTHER ADJUSTMENTS: JFNA/UIA ELIMINATION ENTRY 67,317,000. 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 $234,795,000 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) $242,006,469 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, 2011 AND SUBSEQUENT REMAIN SUBJECT TO EXAMINATION BY APPLICABLE TAXING AUTHORITIES. 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. MIDDLE EAST AND NORTHERN AFRICA 1 27 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. 10340157 1 27 0 0 1 27 10340157 0 10340157 MIDDLE EAST AND NORTH AFRICA VOCATIONAL TRAINING 1062084 WIRE TRANSFER FMV EUROPE (INCLUDING ICELAND & GREENLAND) VOCATIONAL TRAINING 354028 WIRE TRANSFER FMV 2 0 0 0 0 0 0 1 SECURE COMMUNITY NETWORK INC 25 BROADWAY SUITE 1700 NEW YORK NY 10004 201437733 501(C)(3) 350000 NATIONAL JEWISH NON-PROFIT HOMELAND SECURITY INITIATIVE HILLEL FOUNDATION 800 EIGHTH STREET NW WASHINGTON DC 20001 521844823 501(C)(3) 15000 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) 15203888 JEWISH RENEWAL AND CONTINUITY AND DISASTER RELIEF UNITED ISRAEL APPEAL 25 BROADWAY SUITE 1700 NEW YORK NY 10004 131760102 501(C)(3) 66780000 PROGRAM SVCS RELATED TO IMMIGRATION, ABSORPTION, YOUTH CARE SERVICE & JEWISH IDENTITY NEW YORK UNIVERSITY 29 WASHINGTON SQUARE NEW YORK NY 10011 135562308 501(C)(3) 20000 SCHOLARSHIP HEBREW UNION COLLEGE 3101 CLIFTON AVENUE CINCINNATI OH 45220 310537067 501(C)(3) 57391 SCHOLARSHIP BRANDIES UNIVERSITY 415 SOUTH STREET WALTHAM MA 02453 042103552 501(C)(3) 7622 SCHOLARSHIP JEWISH FED OF ATLANTIC & CAPE MAY COUNTIES 501 NORTH JEROME AVENUE MARGATE NJ 08402 210632971 501(C)(3) 282049 HURRICANE JEWISH FED OF GREATER MONMOUTH COUNTY 960 HOLMDEL ROAD BLDG 11 2ND FLOOR HOLMDEL NJ 07733 222041946 501(C)(3) 516462 HURRICANE SANDY JEWISH FED OF OCEAN COUNTY 301 MADISON AVENUE LAKEWOOD NJ 08701 222140175 501(C)(3) 68153 HURRICANE JEWISH FEDERATIONS OF NEW YORK 130 EAST 59TH STREET NEW YORK NY 10022 510172429 501(C)(3) 150000 HURRICANE SANDY UNITED JEWISH FEDERATION OF METROWEST 901 ROUTE 10E WHIPPANY NJ 079811156 221487222 501(C)(3) 50000 HURRICANE SANDY CENTER FOR CREATIVE LEADERSHIP ONE LEADERSHIP PLACE GREENSBORO NC 27410 237079591 501(C)(3) 13360 TUITION COLUMBIA UNIVERSITY 116TH STREET BROADWAY NY NY 10027 135598093 501(C)(3) 20000 SCHOLARSHIP WILLIAM BREMAN JEW HERITAGE MUSEUM 1440 SPRING STREET ATLANTA GA 30309 020541872 501(C)(3) 25000 LEGACY PROJECT GREATER MIAMI JEW FEDERATIONS 4200 BISCAYNE BLVD MIAMI FL 33137 590624404 501(C)(3) 66000 JEWISH LEGACY JEWISH FEDERATION OF DELAWARE 101 GARDEN OF EDEN ROAD WILMINGTON DE 19803 510064315 501(C)(3) 30000 JEWISH LEGACY FOUNDATION FOR CHARLOTTE JEW COMMUNITIES 220 N TYRON STREET CHARLOTTE NC 28202 311501858 501(C)(3) 30000 JEWISH LEGACY ALLIED JEWISH FED OF COLORADO 300 S DAHLIA STREET STE 300 DENVER CO 80246 840402662 501(C)(3) 200000 DISASTER RELIEF JEWISH FED OF OKLAHOMA CITY 710 W WILSHIRE CREEK BLVD STE C OKLAHOMA CITY OK 73116 730579276 501(C)(3) 463000 TORNADO DISASTER RELIEF JEWISH FED OF GREATER MIDDLESEX COUNTY 230 OLD BRIDGE TURNPIKE SOUTH RIVER NJ 08882 221500549 501(C)(3) 92479 HURRICANE CHABAD OF HOBOKEN 80 PARK AVENUE HOBOKEN NJ 07030 770614128 501(C)(3) 7500 HURRICANE SANDY ISAIAH FUND CO ARC JEW PARTNERSHIP BY JUSTICE 330 7TH AVENUE NY NY 10001 521332694 501(C)(3) 100000 SANDY DISASTER RELIEF JEWISH DISASTER RESPONSE CORPS 25 BROADWAY SUITE 1700 NY NY 10004 800517696 501(C)(3) 161000 HURRICANE & TORNADO JEWISH FEDERATION OF CALGARY 1607 90TH AVENUE SW CALGARY T2V 4VT AB CA 830002681 501(C)(3) 20000 CALGARY FLOODS JEWISH FEFERATION OF PEORIA 200W PIONEER PKWY STE 10B PEORIA IL 61615 370697159 501(C)(3) 10000 DISASTER RELIEF JEWISH FED OF GREATER INDIANAPOLIS 6705 HOOVER ROAD INDIANAPOLIS IN 46260 350888017 501(C)(3) 5000 DISASTER 27 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 X X X X X 0 0 0 0 0 0 0 0 1 0 REBECCA PORATH GENERAL COUNSEL 126577 0 0 0 223 0 2735 0 26961 0 156496 0 0 0 PAMELA ZALTSMAN CHIEF FINANCIAL OFFICER 157109 52370 0 0 769 256 12187 4062 2194 731 172259 57419 0 0 GERRALD SILVERMAN PRESIDENT, CEO 669283 0 0 0 3075 0 21015 0 30523 0 723896 0 0 0 REBECCA CASPI DIRECTOR GENERAL 308378 0 0 0 0 0 21204 0 11760 0 341342 0 0 0 WILLIAM DAROFF VICE PRESIDENT 270688 0 0 0 914 0 9581 0 24094 0 305277 0 0 0 PAUL KANE SENIOR ADVISOR 224193 0 0 0 4540 0 24919 0 18268 0 271920 0 0 0 DANIEL ALLEN SENIOR VICE PRESIDENT 91531 137297 0 0 1370 2055 6573 9860 12196 18295 111670 167507 0 0 JOSEPH IMBERMAN ASSISTANT VICE PRESIDENT 214958 0 0 0 6117 0 24070 0 30463 0 275608 0 0 0 STEPHEN CUPERTINO CIO 173957 0 0 0 1637 0 13191 0 31412 0 220197 0 0 0 REBECCA SOBELMAN-STERN VP,CONSULTING & COMM DEVELOPMENT 200509 0 0 0 965 0 9536 0 2862 0 213872 0 0 0 MARTIN GREENBERG ASSOC. VP OF COMM ENGAGEMENT 181608 0 0 0 2597 0 15263 0 29378 0 228846 0 0 0 BETH MANN VP, INSTITUTIONAL ADVANCEMENT 181490 0 0 0 901 0 13252 0 14575 0 210218 0 0 0 SCHEDULE J PART 11 PAM ZALTSMAN'S SALARY IS EXPENSED 75% TO JFNA AND 25% TO UIA. DANIEL ALLEN'S SALARY IS EXPENSED 60% TO UIA AND 40% TO JFNA. 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. 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 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 2013. -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. 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 -1,474,841. 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 THE NET ASSETS OF $3,201,021.00 INCORPORATES AN ACCRUAL FOR THE ACTUARIALLY DETERMINED PENSION LIABILITY OF $10,748,000.00. THE PENSION LIABILITY IS TO BE PAID OVER MANY YEARS AND IS SUBJECT TO SIGNIFICANT REDUCTION AS INTEREST RATES RISE. THE NET ASSETS BALANCE FROM OPERATIONS EXCLUSIVE OF THE PENSION LIABILITY IS A POSITIVE BALANCE OF $13,949,021.00 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 VIII, IX, X PRIOR TO JANUARY 2014 THE UNRESTRICTED ALLOCATIONS FROM COMMUNITIES FOR DISTRIBUTION TO UIA/JAFI AND JDC WERE GOVERNED BY AN AGREEMENT BETWEEN JAFI AND JDC. JFNA TREATED THE INCOME RECEIVED AS AGENCY TRANSACTIONS HELD ON BEHALF OF THE BENEFICIARY AGENCIES AND RECORDED A LIABILITY UPON 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 365258 24092 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 66780000 GRANTS UNITED ISRAEL APPEAL INC P 537000 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.