UNITED PALESTINIAN APPEAL INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
UNITED PALESTINIAN APPEAL INC (EIN 11-2494808)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-03-06
IRS object ID
201420659349300607
Schema version
2013v3.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2014-03-06T09:15:02-06:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN541156733PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1FRANK & COMPANY PCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11360 BEVERLY ROAD SUITE 300AddressLine1
CityMCLEANCity
StateVAState
ZIP Code22101ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN112494808EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1UNITED PALESTINIAN APPEAL INCBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlUNITBusinessNameControlTxt
Phone2026595007PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11330 NEW HAMPSHIRE AVENUE NW NO 104AddressLine1
CityWASHINGTONCity
StateDCState
ZIP Code20036ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSALEEM F ZARUPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone2026595007PhoneNum
Signature2014-03-05SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARNETTE MYERSPreparerPersonNm
PTINP00853724PTIN
Phone7038210702PhoneNum
Preparation2014-03-05PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSALEEM F ZARUPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11330 NEW HAMPSHIRE AVENUE NW NO 104AddressLine1
CityWASHINGTONCity
StateDCState
ZIP Code20036ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$8,869,696GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.HELPUPA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1978FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTO ALLEVIATE THE SUFFERING OF PALESTINIANS; ESPECIALLY THOSE LIVING IN THE WEST BANK, GAZA STRIP AND IN REFUGEE CAMPS.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee5TotalEmployeeCnt
Total Volunteers7TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,626,591PYContributionsGrantsAmt
CY Contributions Grants$8,137,021CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$71,420PYInvestmentIncomeAmt
CY Investment Income$168,468CYInvestmentIncomeAmt
PY Other Revenue$83PYOtherRevenueAmt
CY Other Revenue$100CYOtherRevenueAmt
PY Total Revenue$3,698,094PYTotalRevenueAmt
CY Total Revenue$8,305,589CYTotalRevenueAmt
PY Grants And Similar Paid$2,802,939PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$7,727,489CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$294,548PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$282,071CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$183,115CYTotalFundraisingExpenseAmt
PY Other Expenses$288,523PYOtherExpensesAmt
CY Other Expenses$309,308CYOtherExpensesAmt
PY Total Expenses$3,386,010PYTotalExpensesAmt
CY Total Expenses$8,318,868CYTotalExpensesAmt
PY Revenues Less Expenses$312,084PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$13,279CYRevenuesLessExpensesAmt
Total Assets BOY$4,078,374TotalAssetsBOYAmt
Total Assets EOY$4,047,694TotalAssetsEOYAmt
Total Liabilities BOY$75,958TotalLiabilitiesBOYAmt
Total Liabilities EOY$4,804TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,002,416NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,042,890NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionUNITED 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$7,588,294ExpenseAmt
Grant$7,528,663GrantAmt
DescHEALTH 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

FieldValueIRS element (for citing)
Expense$122,229ExpenseAmt
Grant$79,231GrantAmt
DescEDUCATION 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

FieldValueIRS element (for citing)
Expense$115,882ExpenseAmt
Grant$71,849GrantAmt
DescCOMMUNITY 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

FieldValueIRS element (for citing)
Expense$97,510ExpenseAmt
Grant$47,746GrantAmt
DescOUTREACH AND PUBLIC INFORMATION - ALL EXPENSES INCURRED TO EDUCATE THE GENERAL PUBLIC AND RAISE AWARENESS ABOUT PALESTINIAN HISTORY, LANGUAGE AND CULTURE.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$97,510TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$47,746TotalOtherProgSrvcGrantAmt
Total Program Service Expenses$7,923,915TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To OrgYes (1)MoreThan5000KToOrgInd
More Than5000 K To IndividualsYes (1)MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (1)BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document5IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee5EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldDCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1UNITED PALESTINIAN APPEAL INCBusinessNameLine1
FieldValueIRS element (for citing)
Phone2026595007PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11330 NEW HAMPSHIRE AVENUE NW SUITEAddressLine1
CityWASHINGTONCity
StateDCState
ZIP Code20036ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
GEORGE SALEM
TREASURER2.00Yes (X)Yes (X)$0$0$0
ISAM SALAH
SECRETARY4.00Yes (X)Yes (X)$0$0$0
DR MOHAMMAD TARBUSH
CHAIRMAN1.00Yes (X)$0$0$0
AFAF NASR AJLOUNY
DIRECTOR1.00Yes (X)$0$0$0
MAHA FREIJ
DIRECTOR1.00Yes (X)$0$0$0
DR NAJAT KHELIL
DIRECTOR1.00Yes (X)$0$0$0
GF JOEY MUSMAR
DIRECTOR1.00Yes (X)$0$0$0
SALEEM ZARU
EXECUTIVE DIRECTOR40.00Yes (X)$96,827$0$7,753
FieldValueIRS element (for citing)
Total Reportable Comp From Org$96,827TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$7,753TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Federated Campaigns$28,423FederatedCampaignsAmt
All Other Contributions$8,108,598AllOtherContributionsAmt
Noncash Contributions$6,990,877NoncashContributionsAmt
Total Contributions$8,137,021TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$99,596TotalRevenueColumnAmt
Exclusion$99,596ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$632,979SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$564,107SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$68,872SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$68,872TotalRevenueColumnAmt
Exclusion$68,872ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business900099BusinessCd
Total Revenue Column$100TotalRevenueColumnAmt
Related Or Exempt Func Income$100RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$100OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,305,589TotalRevenueColumnAmt
Related Or Exempt Func Income$100RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$168,468ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$83,357TotalAmt
Program Services$83,357ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$7,644,132TotalAmt
Program Services$7,644,132ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$104,580TotalAmt
Program Services$43,591ProgramServicesAmt
Management And General$35,203ManagementAndGeneralAmt
Fundraising$25,786FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$137,103TotalAmt
Program Services$57,147ProgramServicesAmt
Management And General$46,151ManagementAndGeneralAmt
Fundraising$33,805FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$3,950TotalAmt
Program Services$1,605ProgramServicesAmt
Management And General$1,426ManagementAndGeneralAmt
Fundraising$919FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$17,705TotalAmt
Program Services$7,114ProgramServicesAmt
Management And General$6,580ManagementAndGeneralAmt
Fundraising$4,011FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$18,733TotalAmt
Program Services$7,808ProgramServicesAmt
Management And General$6,306ManagementAndGeneralAmt
Fundraising$4,619FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$24,697TotalAmt
Management And General$24,697ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$41,987TotalAmt
Program Services$8,991ProgramServicesAmt
Management And General$32,996ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$40,514TotalAmt
Fundraising$40,514FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$42,702TotalAmt
Program Services$16,213ProgramServicesAmt
Management And General$18,424ManagementAndGeneralAmt
Fundraising$8,065FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$5,665TotalAmt
Program Services$2,302ProgramServicesAmt
Management And General$2,045ManagementAndGeneralAmt
Fundraising$1,318FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$40,891TotalAmt
Program Services$16,617ProgramServicesAmt
Management And General$14,761ManagementAndGeneralAmt
Fundraising$9,513FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$21,021TotalAmt
Program Services$15,123ProgramServicesAmt
Management And General$5,560ManagementAndGeneralAmt
Fundraising$338FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$2,306TotalAmt
Fundraising$2,306FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$13TotalAmt
Program Services$5ProgramServicesAmt
Management And General$5ManagementAndGeneralAmt
Fundraising$3FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$26,952TotalAmt
Program Services$10,954ProgramServicesAmt
Management And General$9,728ManagementAndGeneralAmt
Fundraising$6,270FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
POSTAGE AND SHIPPING$45,413$1,988$1,766$41,659
BANK CHARGES$17,147$6,968$6,190$3,989

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$8,318,868TotalAmt
Program Services$7,923,915ProgramServicesAmt
Management And General$211,838ManagementAndGeneralAmt
Fundraising$183,115FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,745BOYAmt
EOY$5,943EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,251,231BOYAmt
EOY$1,257,652EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$63,352BOYAmt
EOY$141,543EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$270,017BOYAmt
EOY$1,668EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$174BOYAmt
EOY$1,830EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$473,286LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$194,535LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$303,103BOYAmt
EOY$278,751EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,186,752BOYAmt
EOY$2,360,307EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,078,374BOYAmt
EOY$4,047,694EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$68,413BOYAmt
EOY$4,804EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$7,545BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$75,958BOYAmt
EOY$4,804EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,051,349BOYAmt
EOY$3,091,442EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$951,067BOYAmt
EOY$951,448EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,002,416BOYAmt
EOY$4,042,890EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,078,374BOYAmt
EOY$4,047,694EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$13,279ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$71,472NetUnrlzdGainsLossesInvstAmt
Investment Expense-$17,719InvestmentExpenseAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,356,972CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,579,677CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,855,364CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,753,370CurrentTaxYearMinus1YearAmt
Current Tax Year$8,137,021CurrentTaxYearAmt
Total$20,682,404TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,356,972CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,579,677CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,855,364CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,753,370CurrentTaxYearMinus1YearAmt
Current Tax Year$8,137,021CurrentTaxYearAmt
Total$20,682,404TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$20,682,404PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$45,653CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$33,722CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$55,828CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$70,305CurrentTaxYearMinus1YearAmt
Current Tax Year$99,596CurrentTaxYearAmt
Total$305,104TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$1,213CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$83CurrentTaxYearMinus1YearAmt
Current Tax Year$100CurrentTaxYearAmt
Total$1,396TotalAmt
FieldValueIRS element (for citing)
Total Support$20,988,904TotalSupportAmt
Public Support CY1700.98540PublicSupportCY170Pct
Public Support PY1700.97540PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part IV Form990ScheduleAPartIVGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationMISCELLANEOUS INCOME - 2011 AMOUNT: $ 1,213. 2012 AMOUNT: $ 83. 2013 AMOUNT: $ 100.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$84,840OtherCostOrOtherBasisAmt
Book Value$84,840BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$254,522OtherCostOrOtherBasisAmt
Depreciation$91,093DepreciationAmt
Book Value$163,429BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,163OtherCostOrOtherBasisAmt
Depreciation$4,947DepreciationAmt
Book Value$3,216BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$90,761OtherCostOrOtherBasisAmt
Depreciation$72,245DepreciationAmt
Book Value$18,516BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$35,000OtherCostOrOtherBasisAmt
Depreciation$26,250DepreciationAmt
Book Value$8,750BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$278,751TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$8,359,342TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$71,472NetUnrealizedGainsInvstAmt
Revenue Not Reported$71,472RevenueNotReportedAmt
Revenue Subtotal$8,287,870RevenueSubtotalAmt
Investment Expenses Not Incld$17,719InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$17,719RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$8,305,589TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$8,318,868TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$8,318,868ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$8,318,868TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationUPA 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

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtSpecific Services ProvidedSpecificServicesProvidedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
MIDDLE EAST AND NORTH AFRICA -01GRANTS TO RECIPIENTS LOCATED IN REGION.GRANTS TO ORGANIZATIONS AND DONATIONS OF MEDICAL DRUGSHEALTH AND WELFARE, COMMUNITY DEVELOPMENT, EDUCATION AND SPONSORSHIPS$7,644,132
MIDDLE EAST AND NORTH AFRICA -00PROGRAM TRAVEL$5,644
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees1SubtotalEmployeesCnt
Continutation Total Office0ContinutationTotalOfficeCnt
Continutation Total Employee0ContinutationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee1TotalEmployeeCnt
Subtotal Spent$7,649,776SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$7,649,776TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (13 entries)

RegionRegionTxtPurpose Of GrantPurposeOfGrantTxtCash GrantCashGrantAmtManner Of Cash DisbursementMannerOfCashDisbursementTxtNon Cash AssistanceNonCashAssistanceAmtDescription Of Non Cash AsstDescriptionOfNonCashAsstTxtValuation Method UsedValuationMethodUsedDesc
MIDDLE EAST AND NORTH AFRICA -COMMUNITY DEVELOPMENT$62,625WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -COMMUNITY DEVELOPMENT$5,224WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -HEALTH AND WELFARE$98,193WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -HEALTH AND WELFARE$11,500WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -HEALTH AND WELFARE$8,500WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -HEALTH AND WELFARE$37,986WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -HEALTH AND WELFARE$5,625WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -HEALTH AND WELFARE$33,766WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -COMMUNITY OUTREACH$7,670WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -COMMUNITY OUTREACH$8,960WIRE TRANSFER
MIDDLE EAST AND NORTH AFRICA -HEALTH AND WELFARE$207,900MEDICINESAPPRAISAL
MIDDLE EAST AND NORTH AFRICA -HEALTH AND WELFARE$6,932,749MEDICINESAPPRAISAL
MIDDLE EAST AND NORTH AFRICA -HEALTH AND WELFARE$5,550WIRE TRANSFER
FieldValueIRS element (for citing)
Total501c3 Org13Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Foreign Individuals Grants ForeignIndividualsGrantsGrp

FieldValueIRS element (for citing)
Type Of AssistanceEDUCATION & SCHOLARSHIPSTypeOfAssistanceTxt
RegionMIDDLE EAST AND NORTH AFRICA -RegionTxt
Recipient68RecipientCnt
Cash Grant$79,231CashGrantAmt
Manner Of Cash DisbursementWIRE TRANSFERMannerOfCashDisbursementTxt
FieldValueIRS element (for citing)
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott CountriesYes (1)BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (3 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxtNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDescNon Cash AssistanceNonCashAssistanceDesc
MEDICAL EDUCATION TRAINING AND DEVELOPMENT INC
PO BOX 466SPRING LAKEMI49456383652971501(C)(3)$56,293TO ASSIST THE ORGANIZATION'S PROGRAM SERVICES
AMERICAN NEAR EAST REFUGEE AID
1111 14TH ST NW SUITE 400WASHINGTONDC20005520882226501(C)(3)$0TO ASSIST THE ORGANIZATION'S PROGRAM SERVICES$5,155FAIR MARKET VALUEBLANKETS
MAP INTERNATIONAL
4700 GLYNCO PKWYBRUNSWICKGA31525362586390501(C)(3)$19,409TO ASSIST THE ORGANIZATION'S PROGRAM SERVICES
FieldValueIRS element (for citing)
Total501c3 Org3Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationUPA MAINTAINS RECORDS AND DOCUMENTATION FOR EACH GRANTEE FINANCIALLY ASSISTED BY THE PROGRAM TO ENSURE THAT ALL GRANT FUNDS ARE DISBURSED FOR THEIR INTENDED USE.ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonJAMIE SALEMPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionEMPLOYEE IS THE SON OF THE UPA TREASURERRelationshipDescriptionTxt
Transaction$55,830TransactionAmt
TransactionEMPLOYMENT ARRANGEMENTTransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution3ContributionCnt
Noncash Contributions Rpt F990$55,528NoncashContributionsRptF990Amt
Method Of Determining RevenuesNYSE FAIR MARKET VALUEMethodOfDeterminingRevenuesTxt

Drugs And Medical Supplies DrugsAndMedicalSuppliesGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution2ContributionCnt
Noncash Contributions Rpt F990$6,935,349NoncashContributionsRptF990Amt
Method Of Determining RevenuesAPPRAISALMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Form8283 Received0Form8283ReceivedCnt
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (1)ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, COLUMN (B):FormAndLineReferenceDesc
ExplanationTHE 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 ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11FORM 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 12CTHE 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 15COMPENSATION 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 18UPA 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 19UPA 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.

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