2013-05-08T08:19:52-05:00 2012-06-30 131517563 LOEB & TROPER LLP 655 THIRD AVENUE NEW YORK NY 10017 990 2011-07-01 131624240 THE JEWISH FEDERATIONS OF NORTH AMERICA INC JEWI 2122846500 25 BROADWAY NO 1700 NEW YORK NY 100041010 PAMELA ZALTSMAN 2122846500 2013-04-23 1 FREDERICK H ROTHMAN P01275277 2128674000 2011 2016-02-25 16:41:14Z PAMELA ZALTSMAN 25 BROADWAY NO 1700 NEW YORK NY 100041010 51434384 0 X WWW.JEWISHFEDERATIONS.ORG X 1935 NY THE JEWISH FEDERATIONS OF NORTH AMERICA REPRESENTS 157 FEDERATIONS, 300 NETWORK COMMUNITIES AND 30 SEPARATELY INCORPORATED JEWISH COMMUNITY FOUNDATIONS. 134 134 187 134 0 0 36960713 36296812 7957698 10672975 2254707 1210730 0 0 47173118 48180517 2655660 4788000 0 0 22854294 21591858 0 181357 2258357 22232894 20791785 47742848 47353000 -569730 827517 187282038 179564660 130796038 134608039 56486000 44956621 X THE JEWISH FEDERATIONS OF NORTH AMERICA REPRESENTS AND SERVES 157 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 18439179 6705904 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. 4783283 1650388 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. 4171242 24555 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. 1949719 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. 2421074 515384 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. 4782146 4782508 1776744 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 9152939 4782508 2292128 36546643 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 0 0 1 0 1 1 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 X 217 0 187 1 0 1 IS OC CJ 0 0 0 0 0 0 0 0 X 134 134 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 KATHY E MANNING 20.00 X X 0 0 0 MICHAEL C GELMAN 10.00 X X 0 0 0 SUSAN K STERN 10.00 X X 0 0 0 HESCHEL J RASKAS 10.00 X X 0 0 0 HARVEY J BARNETT 10.00 X X 0 0 0 HARLEY GROSS 10.00 X 0 0 0 LORI KLINGHOFFER 10.00 X 0 0 0 RICHARD SANDLER 10.00 X 0 0 0 DAVID A SHERMAN 10.00 X 0 0 0 SCOT ACKERMAN 1.00 X 0 0 0 CARYN ROSEN ADELMAN 1.00 X 0 0 0 ERIC ALBERT 1.00 X 0 0 0 JOEL ALPERSON 1.00 X 0 0 0 JUDY ALTENBERG 1.00 X 0 0 0 BRUCE A ARBIT 1.00 X 0 0 0 ROBERT AROGETI 1.00 X 0 0 0 JAKE F ARONOV 1.00 X 0 0 0 HUGH BASSEWITZ 1.00 X 0 0 0 SABY BEHAR 1.00 X 0 0 0 SHELLEY BENSUSSEN 1.00 X 0 0 0 JIMMY BERG 1.00 X 0 0 0 BRIAN BILZIN 1.00 X 0 0 0 MARILYN BLUMER 1.00 X 0 0 0 MICHAEL BOHNEN 1.00 X 0 0 0 JUDITH BRACHMAN 1.00 X 0 0 0 RABBI LESTER BRONSTEIN 1.00 X 0 0 0 BRIAN BROUSE 1.00 X 0 0 0 DAVID BROWN 1.00 X 0 0 0 DAVID J BUTLER 1.00 X 0 0 0 BRET CALLER 1.00 X 0 0 0 RENEE CHELM 1.00 X 0 0 0 CHARLES COHEN 1.00 X 0 0 0 DEBRA COHEN 1.00 X 0 0 0 CAROL COOPER 1.00 X 0 0 0 DAN GUYER 1.00 X 0 0 0 JEFRREY DAVIDOWITZ 1.00 X 0 0 0 RUTH MINZER DAVIDSON 1.00 X 0 0 0 ALISA DOCTOROFF 1.00 X 0 0 0 ELAINE DUBROVSKY 1.00 X 0 0 0 CLAIRE ELLMAN 1.00 X 0 0 0 ALLAN FELDBAUM 1.00 X 0 0 0 CLAUDIA FELSON 1.00 X 0 0 0 GENINE FIDLER 1.00 X 0 0 0 SUSAN FIRESTONE 1.00 X 0 0 0 CHERYL FISHBEIN 1.00 X 0 0 0 MARC FISHER 1.00 X 0 0 0 RABBI STEPHEN FOSTER 1.00 X 0 0 0 DANNY FRANKEL 1.00 X 0 0 0 HOWARD FRIEDMAN 1.00 X 0 0 0 LORI FRITZ 1.00 X 0 0 0 LESLIE GALES 1.00 X 0 0 0 SUSIE GELMAN 1.00 X 0 0 0 TED GOLDBERG 1.00 X 0 0 0 LAURA GOLDBLUM 1.00 X 0 0 0 BARBARA GOLDFARB 1.00 X 0 0 0 LEONARD GOLDSTEIN 1.00 X 0 0 0 RICHARD GOLDSTEIN 1.00 X 0 0 0 IDY GOODMAN 1.00 X 0 0 0 NANCY GRAND 1.00 X 0 0 0 MITCHELL GROPPER 1.00 X 0 0 0 HARLEY GROSS 1.00 X 0 0 0 ANDRE GROVERMAN 1.00 X 0 0 0 ALLEN GUGGENHEIM 1.00 X 0 0 0 JEROME GUTLIN 1.00 X 0 0 0 GORDON HECKER 1.00 X 0 0 0 BOBBIE HIGER 1.00 X 0 0 0 LINDA A HURWITZ 1.00 X 0 0 0 HARRY IMMERMAN 1.00 X 0 0 0 SHARON JANKS 1.00 X 0 0 0 BRIAN KATZ 1.00 X 0 0 0 JOSEPH KANFER 1.00 X 0 0 0 SHERYL KIMERLING 1.00 X 0 0 0 WAYNE KIMMEL 1.00 X 0 0 0 JOCELYN KRIFCHER 1.00 X 0 0 0 ROBERT KUCHNER 1.00 X 0 0 0 JANE KULBERSH 1.00 X 0 0 0 SHELLY KUPFER 1.00 X 0 0 0 STUART KURLANDER 1.00 X 0 0 0 MICHAEL LEBOVITZ 1.00 X 0 0 0 MARY BETH LEIBOWITZ 1.00 X 0 0 0 JERRY LEVIN 1.00 X 0 0 0 MARK FLEVY 1.00 X 0 0 0 RICHARD LICHT 1.00 X 0 0 0 ANNABEL LINDENBAUM 1.00 X 0 0 0 RABBI HASKEL LOOKSTEIN 1.00 X 0 0 0 ISRAEL LUDWIG 1.00 X 0 0 0 FRANCIS MAAS 1.00 X 0 0 0 SUSAN MANDELL 1.00 X 0 0 0 FLORINE MARK 1.00 X 0 0 0 AMY TOLTZ-MILLER 1.00 X 0 0 0 ROBERT MILLSTONE 1.00 X 0 0 0 SANFORD NEUMAN 1.00 X 0 0 0 GAIL NORRY 1.00 X 0 0 0 JULIE WISE ORECK 1.00 X 0 0 0 MARCIE ORLEY 1.00 X 0 0 0 ROZZI OSTERMAN 1.00 X 0 0 0 KAREN PACK 1.00 X 0 0 0 ROBERT PINCUS 1.00 X 0 0 0 JULIE PLATT 1.00 X 0 0 0 DAVID PRATT 1.00 X 0 0 0 JEFREY RASANSKY 1.00 X 0 0 0 CHARLES RATNER 1.00 X 0 0 0 SHEP REMIS 1.00 X 0 0 0 JERRY RIBNICK 1.00 X 0 0 0 LESLIE ROSENTHAL 1.00 X 0 0 0 PAULA SAGINAW 1.00 X 0 0 0 RICHARD SANDLER 1.00 X 0 0 0 ELLEN SARNOFF 1.00 X 0 0 0 SHERRIE SAVETT 1.00 X 0 0 0 MIRIAM SCHARF 1.00 X 0 0 0 STEVE SCHECK 1.00 X 0 0 0 SKIP SCHRAYER 1.00 X 0 0 0 S STEPHEN SELIG III 1.00 X 0 0 0 CYNTHIA SHAPIRA 1.00 X 0 0 0 ALAN SHARFSTEIN 1.00 X 0 0 0 DAVID SHERMAN 1.00 X 0 0 0 JUDITH SCHLOSSBERG 1.00 X 0 0 0 MICHAEL SIEGAL 1.00 X 0 0 0 HOPE SILVERMAN 1.00 X 0 0 0 STEPHEN SILVERMAN 1.00 X 0 0 0 DAVID SILVERS 1.00 X 0 0 0 GREGORY SIWAK 1.00 X 0 0 0 CAROL SMOKLER 1.00 X 0 0 0 LISA SMUKLER 1.00 X 0 0 0 NORMA SOBEL 1.00 X 0 0 0 DAVID SPIRO 1.00 X 0 0 0 DAVID STEIRMAN 1.00 X 0 0 0 ALICE VIROSLAV 1.00 X 0 0 0 LISA WALLACK 1.00 X 0 0 0 MICHELLE SACKHEIM WEIN 1.00 X 0 0 0 KENNETH WIENER 1.00 X 0 0 0 MICHAEL WEINER 1.00 X 0 0 0 ELIZABETH WOLFE 1.00 X 0 0 0 PAUL WOLFF 1.00 X 0 0 0 JONATHAN LICHTER 40.00 X 122434 0 56560 PAMELA ZALTSMAN 40.00 X 137813 45937 18595 GERRALD SILVERMAN 40.00 X 612989 0 63843 BECKY CASPI 40.00 X 246735 0 38983 WILLIAM DAROFF 40.00 X 259635 0 39374 JOE IMBERMAN 40.00 X 212072 0 71016 PAUL KANE 40.00 X 319452 0 77184 ADAM SMOLYAR 40.00 X 252394 0 18807 SAM ASTROF 40.00 X 329236 0 76717 2492760 45937 461079 50 1 1 0 BLACKBAUD INC PO BOX 930256 ATLANTA GA 311930256 FEDERATION DONOR MANAGEMENT SYSTEM 641174 WYNDHAM JADE 6400 INTERNATIONAL PARKWAY 2500 PLANO TX 75093 MEETING LOGISTIC REGISTRATION 619569 DEBORAH SMITH 9566 GULFSHORE DRIVE NAPLES FL 34108 MANAGEMENT & TRAINING CONSULTANT 321672 BLUE STATE DIGITAL LLC 734 15 STREET NW 1200 WASHINGTON DC 20005 ONLINE CONTENT MGT SYSTEM 318443 RSM MCGLADREY INC 5155 PAYSPHERE CIRCLE CHICAGO IL 60674 CONSULTANT - DONOR MGT 270725 11 36296812 36296812 FUNDRAISING 900099 8482648 8482648 POWER OF COLLECTIVE 900099 1650388 1650388 TALENT 900099 515384 515384 POSITIONING FOR FUTURE 900099 24555 24555 10672975 916966 916966 3547631 3253867 293764 293764 293764 SEE SCHEDULE O 900099 71886000 71886000 SEE SCHEDULE O 900099 -71886000 -71886000 48180517 10672975 0 1210730 4788000 4788000 1464125 1041432 299559 123134 14602997 10387112 2987773 1228112 1633664 1162025 334248 137391 2777389 1975557 568254 233578 1113683 792163 227859 93661 153437 132078 21359 142700 142700 181357 181357 5225643 4462643 763000 727000 635000 48000 44000 1153084 652000 440000 61084 230603 198603 32000 3752000 2145000 1560000 47000 1483000 977000 407000 99000 3553000 3122000 422951 8049 836490 677557 158933 367778 297900 69878 SEE SCHEDULE O 73571000 73571000 MISSION PARTICIPANT EXP 2883000 2883000 OTHER 284050 217573 64486 1991 SEE SCHEDULE O -73571000 -73571000 47353000 36546643 8548000 2258357 6331705 4526987 5809909 7879375 42729144 41605921 62069792 57040244 57009 57009 2120272 2722005 11217650 4951384 6925449 6266266 31027415 28563434 25923069 25957206 3952899 4597838 335375 348375 187282038 179564660 26949297 37635791 12268065 13661445 91578676 83310803 130796038 134608039 X 7825000 -6278379 45258000 43250000 3403000 7985000 56486000 44956621 187282038 179564660 X 827517 -12356896 X X 0 1 1 X 0 X 39992896 37395493 34737311 36960713 36296812 185383225 39992896 37395493 34737311 36960713 36296812 185383225 185383225 990259 1144926 765495 809087 916966 4626733 803293 803293 190813251 37236720 0.97150 0.97170 X SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: SCHEDULE A, PART 11 LINE 10, EXPLANATION FOR OTHER INCOME FOR YEAR 2007 FEDWEB INCOME IS CLASSIFIED AS OTHER REVENUE AND FOR YEAR 2011 IT IS CLASSIFIED AS PROGRAM SERVICE REVENUE. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 128136 512543 640679 46712321 47353000 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 586753 667747 472057 512543 2239100 250000 250000 118014 118014 736028 1104042 21465107 4582000 26047107 21174107 291000 21465107 20574107 600000 21174107 20574107 20574107 0.40000 0.44000 0.16000 0 0 6918844 1414548 5504296 4298806 3536836 761970 6266266 LIMITED PARTNERSHIPS 15442050 F LIMITED LIABILITY CORP 10515156 F 25957206 AMOUNTS HELD FOR DISTRIBUTION TO OTHERS AND OTHER EXPENSES 83310803 83310803 48180517 47353000 827517 -1456641 -145876 -10754379 -12356896 -11529379 242056000 -1456641 195920000 194463359 47592641 145876 442000 587876 48180517 254004000 207093000 207093000 46911000 442000 442000 47353000 PART XI, LINE 8 - OTHER ADJUSTMENTS: ADDITIONAL MINIMUM PENSION LIABILITY -10,754,379. PART XII, LINE 2D - OTHER ADJUSTMENTS: JFNA/UIA ELIMINATION ENTRY PART XII, LINE 4B - OTHER ADJUSTMENTS: JFNA/UIA ELIMINATION ENTRY PART XIII, LINE 2D - OTHER ADJUSTMENTS: UIA EXPENSES PART XIII, LINE 4B - OTHER ADJUSTMENTS: JFNA/UIA ELIMINATION ENTRY PART XII, 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 $ OF REVENUE FROM JFNA WHICH IS NOT SHOWN IN JFNA'S 990. $195,920,000 PART XIII, 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) $207,093,000 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. 7993821 1 27 0 0 1 27 7993821 0 7993821 0 0 0 0 0 0 X X X 1 SCA DIRECT INC 11200 WAPLES MILL RD FAIRFAX VA 22030 FUNDRAISING CONSULTANT 0 190695 156750 33945 SEIGEL MARKETING GROUP INC 1845 N FARWELL AVENUE SUITE 300 MILWAUKEE WI 53202 TELEMARKETING FUNDRAISER 0 61410 24607 36803 252105 181357 70748 CT AZ AL AK AR CA CO FL GA HI IL KS KY ME MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI EXPLANATION OF FUNDRAISING PAYMENTS SCHEDULE G, PART I, LINE 2B, COLUMN (V) SERVICES PROVIDED BY THE FUNDRAISERS TO GENERATE DONATIONS ON BEHALF OF LOCAL JEWISH FEDERATIONS. 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 JEWISH COUNCIL OF PUBLIC AFFAIRS 116 EAST 27TH STREET 10TH FLOOR NEW YORK NY 10016 131624104 501 (C) 3 1165428 JFNA. IN PARTNERSHIP WITH JCPA IS LEADING THE EFFORT TO PROVIDE A COMMUNITY-BASED RESPONSE TO THE ASSAULT ON ISRAEL'S LEGITIMACY BY ESTABLISHING THE ISRAEL ACTION NETWORK HILLER 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 512822 DISASTER RELIEF, & VENTURE FUND UNIVERSITY OF CONNECTICUT 405 BAAIDGE ROAD UNIT 1205 STORRS CT 062591205 066070722 501 (C) 3 208240 SCHOLARSHIP BIRTHRIGHT ISRAEL 33 EAST 33RD STREET 7TH FLOOR NEW YORK NY 10016 134092050 501 (C) 3 50000 400,000 TEN YEARS COMMITMENT JEWISH ENDOWMENT OF WESTERN MASSACHUSETS 1160 DICKINSON SPRINGFIELD MA 01108 042103559 501 (C) 3 5000 CHALLENGE GRANTS TO CREATE A JEWISH LEGACY UNITED ISRAEL APPEAL 25 BROADWAY SUITE 1700 NEW YORK NY 10004 131760102 501 (C) 3 1676728 VENTURE FUND 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 9006 SCHOLARSHIP ANDREA CHARLES BRONFMAN PHILANTHROPIES 110 EAST 59TH STREET 26TH FLOOR NEW YORK NY 10022 133984936 501 (C) 3 36094 GRANTS TO TRAIN FEDERATION PROFESSIONAL ON MULTIGENERATIONAL FAMILY PHILANTHROPY . BRANDIES UNIVERSITY 415 SOUTH STREET WALTHAM MA 02453 042103552 501 (C) 3 20000 SCHOLARSHIP UNIVERSITY OF MARYLAND 620 W LEXINGTON BALTIMORE MD 21201 526002033 501 (C) 3 20000 SCHOLARSHIP UNIVERSITY OF MINNESOTA 2221 UNIVERSITY AVE EAST SUITE 111 MINNEAPOLIS MN 55414 416007513 501 (C) 3 15405 SCHOLARSHIP BIRMINGHAM JEWISH FEDERATIONS PO BOX 130219 BIRMINGHAM AL 352130219 631045456 501 (C) 3 5650 TORNADO RELIEF JEWISH FEDERATION OF GREATER HARRISBURG 3301 N FRONT STREET HARRISBURG PA 171101436 231352338 501 (C) 3 100000 FLOOD DAMAGE - SEPT 2011 17 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 [CONTINUED] [CONTINUED] 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. 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 1 X X X X X X 1 0 0 0 0 0 0 0 1 1 JONATHAN LICHTER 120744 0 0 0 1690 0 29349 0 27211 0 178994 0 0 0 PAMELA ZALTSMAN 137380 45793 0 0 433 144 11871 3957 2075 692 151759 50586 0 0 GERRALD SILVERMAN 611408 0 0 0 1581 0 34444 0 29399 0 676832 0 0 0 BECKY CASPI 225055 0 0 0 21680 0 21348 0 17635 0 285718 0 0 0 WILLIAM DAROFF 259045 0 0 0 590 0 13306 0 26068 0 299009 0 0 0 JOE IMBERMAN 208962 0 0 0 3110 0 41696 0 29320 0 283088 0 0 0 PAUL KANE 315096 0 0 0 4356 0 43034 0 34150 0 396636 0 0 0 ADAM SMOLYAR 251900 0 0 0 494 0 7193 0 11614 0 271201 0 0 0 SAM ASTROF 315640 0 0 0 13596 0 62253 0 14464 0 405953 0 0 0 PART I, LINE 1A PART I, LINE 1A: GERRALD SILVERMAN RECEIVED A DIRECT MONTHLY HOUSING ALLOWANCE TOTALING $450 PER MONTH AND WAS TREATED AS TAXABLE COMPENSATION. SUPPLEMENTAL INFORMATION PART III PART I, LINE 8:AMOUNTS WERE PAID TO GERRALD SILVERMAN, PRESIDENT/CEO, PURSUANT TO A CONTRACT SUBJECT TO THE INITIAL CONTRACT EXCEPTION DESCRIBED IN REGULATIONS SECTION 53.4958-4(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 TO ENTERING INTO THE CONTRACT ON JULY 7, 2009. THE STARTING DATE ACCORDING TO THE CONTRACT WAS SEPTEMBER 30, 2009 FOR A CONTRACT TERM OF FIVE YEARS. SCHEDULE J PART II PAM ZALTSMANS SALARY IS EXPENSED 75% TO JFNA AND 25% TO UIA YITZCHAK SHAVIT'S SALARAY IS EXPENSED 50% TO JFNA AND 50% TO UIA FORM 990, PART VI, SECTION A, LINE 2 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 2 MICHAEL GELMAN & SUSIE GELMAN-HUSBAND & WIFE 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, COMPLETE 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. -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 18 THE JEWISH FEDERATIONS OF NORTH AMERICA FORM 990 IS AVAILABLE UPON REQUEST AND ON THE JEWISHFEDERATIONS.ORG WEBSITE. 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -1,456,641. INVESTMENT EXPENSES: -145,876. ADDITIONAL MINIMUM PENSION LIABILITY -10,754,379. TOTAL TO FORM 990, PART XI, LINE 5: -12,356,896. 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. 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. PART IV QUESTION 12 PART XI 2A AND 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. 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 MAY ALSO SUBJECT THE OFFENDER TO CRIMINAL LIABILITY: 1.INTENTIONALLY DESTROYING, ALTERING, MUTILATING, CONCEALING, COVERING UP, FALSIFYING, OR MAKING A FALSE ENTRY IN ANY RECORDS THAT MAY BE CONNECTED TO A MATTER WITHIN THE JURISDICTION OF A FEDERAL AGENCY OR BANKRUPTCY PROCEEDING, IN VIOLATION OF FEDERAL OR STATE LAW OR REGULATIONS. 2.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 REGULATIONS. 3.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 MISLEADING. 4.DISCHARGING, DEMOTING, SUSPENDING, THREATENING, HARASSING, DISCRIMINATING OR RETALIATING IN ANY MANNER AGAINST ANY EMPLOYEE, BECAUSE OF ANY LAWFUL ACT BY THAT EMPLOYEE WHO: A)PROVIDES INFORMATION TO OR ASSISTS IN ANY INVESTIGATION BY JFNA OR BY CONGRESS OR BY ANY FEDERAL, STATE OR CITY AGENCY; B)FILES OR ASSISTS IN ANY ACTION ALLEGING A VIOLATION OF FEDERAL OR STATE LAW OR REGULATIONS; OR C)KNOWINGLY TAKES ANY ACTION HARMFUL TO ANY PERSON FOR PROVIDING TRUTHFUL INFORMATION TO A LAW ENFORCEMENT OFFICER RELATING TO THE POSSIBLE COMMISSION OF A FEDERAL, STATE OR LOCAL OFFENSE. REPORTING OF CONCERNS OR COMPLAINTS JFNA IS COMMITTED TO TAKING ACTION TO PREVENT PROBLEMS AND IMPROPER CONDUCT. JFNA URGES EMPLOYEES AND OTHERS TO COME FORWARD WITH ANY SUCH INFORMATION, 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 VIOLATIONS. RETALIATION JFNA WILL NOT PERMIT ANY NEGATIVE OR ADVERSE ACTIONS TO BE TAKEN AGAINST ANY EMPLOYEE OR INDIVIDUAL WHO IN GOOD FAITH REPORTS A POSSIBLE VIOLATION OF LAW, INCLUDING ANY CONCERNS REGARDING QUESTIONABLE ACCOUNTING OR AUDITING MATTERS, EVEN IF THE REPORT IS MISTAKEN, OR AGAINST ANY EMPLOYEE OR INDIVIDUAL WHO ASSISTS IN THE INVESTIGATION OF A REPORTED VIOLATION. 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; COMPLAINTS WILL BE PROMPTLY INVESTIGATED. HOW TO REPORT CONCERNS OR COMPLAINTS EMPLOYEES MAY COMMUNICATE SUSPECTED VIOLATIONS OF LAW OR OTHER FISCAL WRONGDOING, INCLUDING ANY CONCERNS REGARDING QUESTIONABLE ACCOUNTING OR AUDITING MATTERS (INCLUDING DEFICIENCIES IN INTERNAL CONTROLS) OR ALLEGED RETALIATION 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 YOU IN DIALING THE TOLL-FREE NUMBER. ANOTHER OPTION IS FOR YOU TO ACCESS A CONFIDENTIAL WEBSITE AT HTTPS://SECURE.ETHICSPOINT.COM/DOMAIN/EN/REPORT_CUSTOM.ASP?CLIENTID=139 AND "MAKE A REPORT". 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 EMPLOYEES TO REPORT CONCERNS OR COMPLAINTS. IN ORDER TO BE BETTER ABLE TO RESPOND TO ANY INFORMATION OR COMPLAINT, WE WOULD PREFER THAT YOU IDENTIFY YOURSELF AND PROVIDE YOUR TELEPHONE NUMBER AND OTHER CONTACT INFORMATION WHEN YOU MAKE THE REPORT. YOU MAY BE ASSURED THAT ANY INFORMATION WILL BE TREATED WITH UTMOST CONFIDENCE. HOWEVER, IF YOU WISH TO REMAIN ANONYMOUS, IT IS NOT NECESSARY THAT YOU GIVE YOUR NAME OR POSITION IN ANY NOTIFICATION AND CALLER ID WILL NOT BE ACTIVATED ON THE LINE. WHETHER YOU IDENTIFY YOURSELF OR NOT, IN ORDER THAT A PROPER INVESTIGATION CAN BE CONDUCTED, PLEASE PROVIDE AS MUCH INFORMATION AS YOU CAN, SUFFICIENT TO FACILITATE A THOROUGH INVESTIGATION, INCLUDING WHERE AND WHEN THE INCIDENT OCCURRED, NAMES AND TITLES OF THE INDIVIDUALS INVOLVED, AND AS MUCH OTHER DETAIL AS YOU CAN. 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 AN EMPLOYEE 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 JFNA EMPLOYEE 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. MISCONDUCT ANY INTENTIONAL WRONGDOING ON THE PART OF A JFNA EMPLOYEE THAT IS A DELIBERATE VIOLATION OF LAW OR FISCAL POLICY. 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) FOR REVIEW OF JFNA OPERATIONS BY JFNA'S BOARD OF DIRECTORS, ITS AUDIT COMMITTEE, THE INDEPENDENT PUBLIC ACCOUNTANTS AND JFNA'S COUNSEL. PART VIII, LINES 11A AND 11B AND PART IX LINES 24A AND 24E JFNA RECEIVES DONATIONS FOR OTHER ORGANIZATIONS WHICH ARE NOT INCLUDED AS REVENUE IN PART VIII LINE 1 STATEMENT OF REVENUE OR GRANTS PART IX LINE 1 OF FORM 990 BECAUSE SUCH ITEMS ARE ACCOUNTED FOR AS AGENCY TRANSACTIONS IN JFNA'S CONSOLIDATED AUDITED FINANCIAL STATEMENTS PURSUANT TO SFAS 136, "TRANSFERS OF ASSETS TO A NOT-FOR-PROFIT ORGANIZATION OR CHARITABLE TRUST THAT RAISES OR HOLDS CONTRIBUTIONS FOR OTHERS". FOR FISCAL YEAR JUNE 30, 2012, REVENUES AND GRANTS AMOUNTED TO $71,886,000 AND $73,571,000 RESPECTIVELY. THE NET ASSETS DEFICIT OF ($6,278,379.00) INCORPORATES AN ACRUAL FOR THE ACTUARIALLY DETERMINED PENSION LIABILITY OF $24,767,000.00. 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 $18,488,621.00. 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 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 1 0