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        <BookValue>51032</BookValue>
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      <OtherLandBuildings>
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        <Depreciation>4583</Depreciation>
      </OtherLandBuildings>
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      <OtherLiabilities>
        <Description>Severance Obligations</Description>
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      <OtherLiabilities>
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      <OtherLiabilities>
        <Description>Pension Obligations (American Plan)</Description>
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      <TotalOfAmounts>6013696</TotalOfAmounts>
      <FootnoteInPartXIII>X</FootnoteInPartXIII>
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        <Identifier>Part X</Identifier>
        <ReturnReference>Part X : FIN48 Footnote</ReturnReference>
        <Explanation>HIAS has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. Years ending December 31, 2009 and subsequent years remain subject to examination by applicable taxing authorities under normal statute of limitation rules.</Explanation>
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      <Form990ScheduleDPartXIII>
        <Identifier>Part V, Line 4</Identifier>
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        <Explanation>Permanently restricted net assets are comprised of investments stipulated in the donor's agreement and are to be held in perpetuity. Use of appropriations from permanently restricted net assets are stipulated in the donor's agreement and may be used for scholarships or general expenditures.</Explanation>
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      <TransferToForeignCorp>false</TransferToForeignCorp>
      <InterestInForeignTrust>false</InterestInForeignTrust>
      <OwnForeignCorp>false</OwnForeignCorp>
      <PassiveForeignInvestCo>false</PassiveForeignInvestCo>
      <ForeignPartnership>false</ForeignPartnership>
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        <Explanation>HIAS conducts worldwide operations through a combination of overseas offices and international entities using a system of internal controls to process, review, authorize, and accurately and timely record transactions into the accounting system. The accounting system and supplementary management reporting serve as reporting tools for GAAP financial reporting, budget-to-actual variance management reporting, and grant-specific reporting. Management's oversight ensures that programmatic grants and allocations, and donor contributions, fund reasonable expenses applicable to the source's intention.</Explanation>
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      <LicensedStates>NJ</LicensedStates>
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      <LicensedStates>NC</LicensedStates>
      <LicensedStates>ND</LicensedStates>
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      <LicensedStates>WV</LicensedStates>
      <LicensedStates>WI</LicensedStates>
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        <EntertainmentEvent1>21614</EntertainmentEvent1>
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        <DirectExpenseSummaryEvents>166456</DirectExpenseSummaryEvents>
        <NetIncomeSummary>-76635</NetIncomeSummary>
      </EventsInformation>
      <Form990ScheduleGPartIV>
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        <Explanation>The HIAS Regina Spektor Benefit Concert was held on February 23, 2012. The evening celebrated HIAS' 130th anniversary and the 4.5 million people whose lives HIAS has touched since its 1881 inception.</Explanation>
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    </IRS990ScheduleG>
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          <State>NJ</State>
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        </AddressUS>
        <EINOfRecipient>221487229</EINOfRecipient>
        <AmountOfCashGrant>154108</AmountOfCashGrant>
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          <City>Milltown</City>
          <State>NJ</State>
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          <State>CA</State>
          <ZIPCode>95032</ZIPCode>
        </AddressUS>
        <EINOfRecipient>942536452</EINOfRecipient>
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          <ZIPCode>92123</ZIPCode>
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        </RecipientNameBusiness>
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          <State>WA</State>
          <ZIPCode>98122</ZIPCode>
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      </RecipientTable>
      <RecipientTable>
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          <City>Framingham</City>
          <State>MA</State>
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        <EINOfRecipient>042730898</EINOfRecipient>
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      <RecipientTable>
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        <AddressUS>
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          <State>CA</State>
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        </AddressUS>
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      </RecipientTable>
      <RecipientTable>
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        </RecipientNameBusiness>
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          <City>Buffalo</City>
          <State>NY</State>
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        </AddressUS>
        <EINOfRecipient>160760888</EINOfRecipient>
        <AmountOfCashGrant>361109</AmountOfCashGrant>
        <AmountOfNonCashAssistance>0</AmountOfNonCashAssistance>
        <PurposeOfGrant>R&amp;P, Matching Grant, Pref. Comm. #1</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>JFCS-San Francisco</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>2150 Post St</AddressLine1>
          <City>San Francisco</City>
          <State>CA</State>
          <ZIPCode>94115</ZIPCode>
        </AddressUS>
        <EINOfRecipient>941156528</EINOfRecipient>
        <AmountOfCashGrant>8442</AmountOfCashGrant>
        <AmountOfNonCashAssistance>0</AmountOfNonCashAssistance>
        <PurposeOfGrant>R&amp;P</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>JFCS-East Bay</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>2484 Shattuck Avenue 210</AddressLine1>
          <City>Berkeley</City>
          <State>CA</State>
          <ZIPCode>94704</ZIPCode>
        </AddressUS>
        <EINOfRecipient>943250304</EINOfRecipient>
        <AmountOfCashGrant>77840</AmountOfCashGrant>
        <AmountOfNonCashAssistance>0</AmountOfNonCashAssistance>
        <PurposeOfGrant>R&amp;P, Pref. Comm. #5</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>JF&amp;CS-Pittsburgh</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>5743 Bartlett Street</AddressLine1>
          <City>Pittsburgh</City>
          <State>PA</State>
          <ZIPCode>15217</ZIPCode>
        </AddressUS>
        <EINOfRecipient>250965407</EINOfRecipient>
        <AmountOfCashGrant>402401</AmountOfCashGrant>
        <AmountOfNonCashAssistance>0</AmountOfNonCashAssistance>
        <PurposeOfGrant>Matching Grant, PC #2</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>Jewish Fed of Greater Pitt</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>234 McKee Place</AddressLine1>
          <City>Pittsburg</City>
          <State>PA</State>
          <ZIPCode>15213</ZIPCode>
        </AddressUS>
        <EINOfRecipient>251017602</EINOfRecipient>
        <AmountOfCashGrant>396050</AmountOfCashGrant>
        <AmountOfNonCashAssistance>0</AmountOfNonCashAssistance>
        <PurposeOfGrant>R&amp;P</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>Jewish Family &amp; Career Serv</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>4549 Chamblee Dunwoody Road</AddressLine1>
          <City>Atlanta</City>
          <State>GA</State>
          <ZIPCode>30338</ZIPCode>
        </AddressUS>
        <EINOfRecipient>581479212</EINOfRecipient>
        <AmountOfCashGrant>328702</AmountOfCashGrant>
        <AmountOfNonCashAssistance>0</AmountOfNonCashAssistance>
        <PurposeOfGrant>R&amp;P, Matching Grant, Pref. Comm. #3</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>Jewish Fam &amp; Childrens Serv</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>1430 Main Street</AddressLine1>
          <City>Waltham</City>
          <State>MA</State>
          <ZIPCode>02451</ZIPCode>
        </AddressUS>
        <EINOfRecipient>042104356</EINOfRecipient>
        <AmountOfCashGrant>11858</AmountOfCashGrant>
        <AmountOfNonCashAssistance>0</AmountOfNonCashAssistance>
        <PurposeOfGrant>R&amp;P</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>Jewish Community Services</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>5750 Park Heights Avenue</AddressLine1>
          <City>Baltimore</City>
          <State>MD</State>
          <ZIPCode>21215</ZIPCode>
        </AddressUS>
        <EINOfRecipient>520607909</EINOfRecipient>
        <AmountOfCashGrant>10550</AmountOfCashGrant>
        <AmountOfNonCashAssistance>0</AmountOfNonCashAssistance>
        <PurposeOfGrant>R&amp;P</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>HIAS &amp; Council Migration Serv</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>2100 Arch Street</AddressLine1>
          <City>Philadelphia</City>
          <State>PA</State>
          <ZIPCode>19103</ZIPCode>
        </AddressUS>
        <EINOfRecipient>231405597</EINOfRecipient>
        <AmountOfCashGrant>453514</AmountOfCashGrant>
        <AmountOfNonCashAssistance>0</AmountOfNonCashAssistance>
        <PurposeOfGrant>R&amp;P, Matching Grant, Pref. Comm. #2</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>Gulf Coast JF &amp; Comm Serv</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>14041 Icot Boulevard</AddressLine1>
          <City>Clearwater</City>
          <State>FL</State>
          <ZIPCode>33760</ZIPCode>
        </AddressUS>
        <EINOfRecipient>591229354</EINOfRecipient>
        <AmountOfCashGrant>188247</AmountOfCashGrant>
        <AmountOfNonCashAssistance>0</AmountOfNonCashAssistance>
        <PurposeOfGrant>R&amp;P, PC #4, Citizen. &amp; Integr.</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>FEGS Health &amp; Human Serv</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>315 Hudson Street</AddressLine1>
          <City>New York</City>
          <State>NY</State>
          <ZIPCode>10013</ZIPCode>
        </AddressUS>
        <EINOfRecipient>131624000</EINOfRecipient>
        <AmountOfCashGrant>277596</AmountOfCashGrant>
        <AmountOfNonCashAssistance>0</AmountOfNonCashAssistance>
        <PurposeOfGrant>R&amp;P, Matching Grant, PC #5</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>Carolina Refug Resettle Ag</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>5007 Monroe Rd Suite 101</AddressLine1>
          <City>Charlotte</City>
          <State>NC</State>
          <ZIPCode>28205</ZIPCode>
        </AddressUS>
        <EINOfRecipient>300577219</EINOfRecipient>
        <AmountOfCashGrant>695840</AmountOfCashGrant>
        <AmountOfNonCashAssistance>0</AmountOfNonCashAssistance>
        <PurposeOfGrant>R&amp;P, MG, PC 1, Local Citizen. Ed.</PurposeOfGrant>
      </RecipientTable>
      <TotalNbrOf501C3AndGovtGrants>22</TotalNbrOf501C3AndGovtGrants>
      <TotalNbrOfOtherOrganizations>0</TotalNbrOfOtherOrganizations>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>Scholarships</TypeOfGrant>
        <NumberOfRecipients>40</NumberOfRecipients>
        <AmountOfCashGrant>167000</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ" softwareId="12000229" softwareVersion="2012v2.0">
      <HousingAllowanceOrResidence>X</HousingAllowanceOrResidence>
      <WrittenPolicyReTAndEExpenses>true</WrittenPolicyReTAndEExpenses>
      <SubstantiationRequired>true</SubstantiationRequired>
      <CompensationCommittee>X</CompensationCommittee>
      <Form990OfOtherOrganizations>X</Form990OfOtherOrganizations>
      <CompensationSurvey>X</CompensationSurvey>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>true</SeverancePayment>
      <SupplementalNonqualRetirePlan>false</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>false</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>false</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>false</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>false</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>false</AnyNonFixedPayments>
      <InitialContractException>false</InitialContractException>
      <RebuttablePresumptionProcedure>false</RebuttablePresumptionProcedure>
      <Form990ScheduleJPartII>
        <NamePerson>Mark Mildner</NamePerson>
        <Title>VP Fin. &amp; Admin</Title>
        <BaseCompensationFilingOrg>144805</BaseCompensationFilingOrg>
        <NontaxableBenefitsFilingOrg>21980</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>166785</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Mark Hetfield</NamePerson>
        <Title>President &amp; CEO</Title>
        <BaseCompensationFilingOrg>186437</BaseCompensationFilingOrg>
        <NontaxableBenefitsFilingOrg>660</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>187097</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Gideon Aronoff - thru 53112</NamePerson>
        <Title>President &amp; CEO</Title>
        <BaseCompensationFilingOrg>143938</BaseCompensationFilingOrg>
        <OtherCompensationFilingOrg>157500</OtherCompensationFilingOrg>
        <NontaxableBenefitsFilingOrg>21724</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>323162</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <Identifier>Sch J, Part I, Line 1a</Identifier>
        <ReturnReference>Part I, Line 1a: Relevant information in regards to selections on 1a.</ReturnReference>
        <Explanation>Housing Allowance payments were made to Emily Russ, Country Director of Vienna Operations. The payments were taxable.</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleM documentId="IRS990ScheduleM" softwareId="12000229" softwareVersion="2012v2.0">
      <SecuritiesPubliclyTraded>
        <NumberOfContributions>10</NumberOfContributions>
        <NoncashContribsRptdF990>75152</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>Fair Mkt Value</MethodOfDeterminingRevenues>
      </SecuritiesPubliclyTraded>
      <AnyPropertyThatMustBeHeld>false</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>true</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>false</ThirdPartiesUsed>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="12000229" softwareVersion="2012v2.0">
      <GeneralExplanation>
        <ReturnReference>Part V: IRS Filings and Compliance; Line 4a, Foreign Financial Account</ReturnReference>
        <Explanation>Argentina, Austria, Canada, Chad, Ecuador, France, Israel, Kenya, Russia, Ukraine, Uganda, Venezuela</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Part lll; Line 4c, Program Service Accomplishment #3</ReturnReference>
        <Explanation>3. A key component of HIAS domestic mission is advocacy for laws and policies that support human rights for refugees and asylum seekers, are generous and humane, meet our nations economic and security needs, and honor Americas history as a nation of immigrants. Our policy and advocacy work have earned us a reputation as the American Jewish communitys voice in Washington on all matters pertaining to immigration and refugees. HIAS policy and advocacy work are designed to engage the American Jewish community in HIAS mission and to deepen their connection to Jewish migration history and the pressing concerns of todays refugees from all backgrounds. Examples include:- HIAS led interfaith advocacy efforts to extend the Religious Worker Visa Program, resulting in an extension of this important provision through Sept. 30, 2015. The program makes available up to 5,000 permanent immigrant visas each year for religious workers. - HIAS participated in the Interfaith Immigration Coalition, a partnership of more than 35 national faith-based organizations committed to enacting fair and humane immigration reform. HIAS also worked to build momentum for immigration reform within the Jewish community through We Were Strangers, Too: The Jewish Campaign for Immigration Reform as well as through the Jewish Social Justice Roundtable a network of 26 national and local Jewish social justice organizations. The Roundtable has chosen Immigration and Immigrants as its first coordinated campaign.- HIAS coordinated the American Jewish communitys effort to extend the Lautenberg Amendment, which must be reauthorized by Congress annually. This vital legislation provides the only safe and legal pathway to the U.S. for refugees fleeing religious persecution in Iran and the former Soviet Union. As a result of advocacy by HIAS and our Jewish and interfaith partners, the Amendment was extended through the end of federal fiscal year 2013 (9/30/2013).- In 2012, HIAS added more than 250 new entries to myStory, our social networking and community building website for refugees from the former Soviet Union, bringing the total to more than 1,100.- The HIAS Young Leaders program supported leadership development for young professionals and graduate students in New York and Washington, DC who advocate, educate, volunteer, and raise funds to support HIAS mission. In 2012, HIAS Young Leaders sponsored or co-sponsored more than 70 educational, social, advocacy, service, and fundraising events for young professionals and students that attracted nearly 3,000 attendees from all over the country.- HIAS awarded undergraduate and graduate scholarships to HIAS-assisted refugees in the U.S. In 2012, $167,000 scholarship awards for higher education scholarships were given to 38 refugee students from Iran and the former Soviet Union, while providing them with community service opportunities, skills training, and mentoring.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Part lll; Line 4b, Program Service Accomplishment #2</ReturnReference>
        <Explanation>2. HIAS international program assists refugees in four regions of the world: Africa, Latin America, Europe, and the Middle East:- In Africa and Latin America, HIAS provides and funds programs to reduce the impact of displacement, violence, trauma, and suffering on refugees. These programs are supported by the United Nations High Commissioner for Refugees (UNHCR, the UNs refugee agency) and other United Nations entities, the U.S. government, and private donors:- In Latin America, HIAS offers counseling, legal and employment orientation, and humanitarian assistance to refugees of the Colombian civil war in Ecuador, Venezuela, and Panama, and resettles Colombian refugees in Argentina with the assistance of local Jewish communities. In 2012, these HIAS programs assisted 77,853 Colombian refugees. In addition, HIAS monitors country conditions throughout the region to safeguard Jewish communities at risk, and advises Jewish communities and families on migration options.- In Chad, HIAS is the only Jewish organization working on the ground in the Darfuri refugee camps, assisting those who survived mass atrocities and genocide in the Darfur region of Sudan. Programs target high-risk populations in the camps and include refugee and child protection services, peace and conflict resolution programs, and programs and interventions for at-risk groups, such as survivors of sexual and gender-based violence. In 2012, HIAS programs in Chad aided approximately 143,000 refugees in six camps.- In Nairobi, Kenya and Kampala, Uganda, HIAS provides resettlement assistance, child protection, and psychosocial assistance to vulnerable refugees from more than half a dozen neighboring countries; targeted programs aid survivors of sexual and gender-based violence. In 2012, HIAS initiated innovative community-based strategies for refugee protection in urban areas, establishing five new field offices in the main refugee hosting areas in Nairobi and Kampala through funding from the U.S. Department of State and UNHCR.- In Vienna, HIAS works in partnership with the U.S. Department of State to operate the Resettlement Support Center (RSC) to assist persecuted religious minorities from Iran who are seeking to resettle in America under the U.S. Refugee Admissions Program. The RSC provides immigration assistance needed to legally enter and be resettled in the U.S. as refugees, as well as cultural orientation to prepare refugees accepted to the U.S. Refugee Admissions Program for life in America. In 2012, HIAS assisted 537 Iranian religious minorities to arrive safely in the United States.- In Israel, HIAS provides training and technical expertise to the Israeli government, UNHCR, and Israeli non-governmental organizations in their mutual efforts to develop an Israeli asylum system. We also award scholarships to new Israeli immigrants (olim). In 2012, HIAS trained 41 new asylum officers and awarded $85,000 in 79 scholarships to students at colleges and universities throughout the country.- In the Russian Federation, HIAS office in Kyiv, Ukraine offers legal counseling to refugees from 39 countries who are seeking asylum or resettlement, and monitors conditions affecting Jews throughout the republics of the former Soviet Union and Eastern Europe. In 2012, HIAS provided legal protection services to nearly 1,200 asylum seekers, including unaccompanied minors.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Part lll; Line 4a, Program Service Accomplishment #1</ReturnReference>
        <Explanation>1. In the U.S., HIAS coordinates and funds refugee resettlement activities in conjunction with our national network of approximately 30 sub-grantees. These activities, which are supported by the U.S. government, private foundations, and individual donors, help current and former HIAS clients establish new lives in the U.S., integrate into American society, and gain citizenship. In 2012, HIAS resettled 2,356 refugees in the U.S., a 15% increase over the prior year. Our programs include:- The Reception and Placement Program, which processes family reunification refugee applications, facilitates the placement of refugees in specific localities, provides for their travel, ensures the provision of basic necessities, and offers essential case management services during the first 30-90 days after their arrival in the U.S.- The Matching Grant Program, offered at selected HIAS sub-grantees, provides qualifying refugees with basic needs support, employment services, and case management services for up to 180 days after their arrival in the U.S. Criteria are based in part on employability and need for financial assistance.- The Preferred Communities Program provides enhanced case management services to refugees at highest risk in participating locations for up to five years after their arrival in the U.S.- The Citizenship Program aids selected HIAS sub-grantees in developing citizenship integration programs, including naturalization (citizenship) classes and application assistance. - The Legal Services Program provides or helps to secure legal representation for asylum seekers throughout the United States, including a living allowance through the HIAS-Prins asylum program for asylum seekers who were scientists, scholars, artists or other types of professionals in their countries of origin and desire to continue or rebuild their careers in the United States.In addition, HIAS provides technical assistance to our national network of resettlement sub-grantees on issues relating to development and implementation of the above programs and to immigration law.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Part 1: Summary, Line 1; Description of Organization Mission</ReturnReference>
        <Explanation>HIAS, the global Jewish nonprofit that protects refugees, stands for a world in which refugees find welcome, safety, and freedom. Our mission is to rescue people whose lives are in danger for being who they are. HIAS protects the most vulnerable refugees, helping them build new lives and reuniting them with their families in safety and freedom; advocates for the protection of refugees; and assures that displaced people are treated with the dignity they deserve. Guided by our Jewish values and history, we bring more than 130 years of expertise to our work with refugees.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part XII, Line 3b</Identifier>
        <ReturnReference>Form 990, Part XII, Line 3: Explain Why No Required Audit</ReturnReference>
        <Explanation>The agency has delayed the audit for the year ended December 31, 2012 because of a delay in the transmission of certain financial records, issues with receiving back-up from some of our remote international offices and transferring that information into our accounting system. Once this process is completed the agency will complete its financial statements and A-133 report for the year ended December 31, 2012 and have their external auditors issue an audit report. The financial information used for this Form 990 is based on unaudited information. The agency anticipates this return will be amended once the audited financial statements are completed.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 19</Identifier>
        <ReturnReference>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</ReturnReference>
        <Explanation>The financial statements and Form 990 are made available to the public upon request. These documents are also available through web-based means. The conflict of interest policy and other governing documents are not available to the public.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 15b</Identifier>
        <ReturnReference>Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees</ReturnReference>
        <Explanation>Reference Schedule O; Part Vl, Line 15a response.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 15a</Identifier>
        <ReturnReference>Form 990, Part VI, Line 15a: Compensation Review &amp; Approval Process - CEO, Top Management</ReturnReference>
        <Explanation>The Human Resources Department reviews and approves compensation data. A committee of the Board of Directors reviews and approves compensation increases to the President &amp; CEO and other top management officials. This committee is made up of various Board members. The Committee looks at the salaries of other non profit organizations similar to HIAS and determines an appropriate salary for the President &amp; CEO and reviews compensation for other senior management positions. This process was last done on July 30, 2013.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 12c</Identifier>
        <ReturnReference>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</ReturnReference>
        <Explanation>1. RationaleOfficers, Directors, Committee members and senior staff members of HIAS (collectively, "Senior Officials") have a fiduciary duty to conduct all business of HIAS in a manner consistent with the best interests of HIAS. This duty requires that all decisions and actions of Senior Officials on behalf of HIAS must be taken solely with a view to, and with an intention to, promote the best interests of HIAS.Senior Officials are likely to be, and indeed should be, persons with substantial involvement in business and community organizations. The best way to protect HIAS from the taint of actual or apparent conflicts of interest is for HIAS to require Senior Officials to disclose potential conflicts of interests in advance. With this information in hand at the outset, HIAS can take action to prevent the conflict of interest from tainting the decision-making process of HIAS. Such action will consist of, among other measures, excluding the conflicted Senior Official from any vote regarding the specific matter, and also depending on circumstances, the conflicted individual may not be permitted to participate in the discussion regarding that matter.2. DefinitionsA "conflict of interest" exists for a Senior Official when s/he:(I) directly or indirectly (i.e., through a family member, as hereinafter defined) does or seeks to do business with, or receive or seeks to receive anything of value from, HIAS or any sub-grantee agency or beneficiary agency (as hereinafter respectively defined);(II) has a direct or indirect (i.e., through a family member) ownership interest or investment in an organization doing or seeking to do business with, or receiving or seeking to receive anything of value from, HIAS or any sub-grantee agency or beneficiary agency;(III) receives anything of value from any person or organization who does or seeks to do business with HIAS or any sub-grantee agency or beneficiary agency; or(IV) is an officer, director, influential employee or consultant of any sub-grantee agency or beneficiary agency.A "Family Member" of an individual means the spouse, children, grandchildren, siblings and parents of such individual.3. DisclosureAll Senior Officials shall submit to HIAS an initial written disclosure statement and, thereafter, annual disclosure statements, in such form as may be utilized by HIAS for such purpose from time to time, attesting that: s/he understands and agrees to comply with this conflict of interest policy; and except as specifically described in the disclosure statement, neither s/he nor, to the best of his/her knowledge, any of his/her family members, has during the past 12 months been engaged in, or anticipates at any time in the future being engaged in, any conflict of interest. In addition to submitting initial and annual disclosure statements, whenever a Senior Official is present at a meeting where s/he can reasonably anticipate that final deliberation or voting is about to occur on a matter in which s/he has a conflict of interest, s/he shall immediately and fully disclose the conflict of interest to the person chairing the meeting.4. Non-participationA Senior Official who has disclosed or been found to have a conflict of interest with respect to a particular matter shall refrain from any vote regarding that specific matter, and also depending on circumstances, such individual may or may not be permitted to participate in the discussion regarding that matter.5. ReportingThe Human Resources Department shall be responsible for collecting and reviewing the initial annual disclosure statements, and at least annually shall submit to the Chair of the Board and the President a written report listing the conflicts of interest disclosed in such statements and the actions, if any, taken by HIAS in response thereto.6. Penalty For NoncomplianceFailure of any Senior Official to comply with this conflicts of interest policy, including but not limited to failure to timely submit disclosure statements, may include the following penalties, as appropriate:Board Member - May be grounds for removal from office and the Board;Employee - May be grounds for termination or other disciplinary action.7. Excess Benefit TransactionsIn deciding whether to approve any contract or transaction between HIAS and a Senior Official, the Board of Directors or Committee with authority to grant final approval (the "decision-making body") must comply with the substantive and procedural requirements of the "Excess Benefit" rules of the Internal Revenue Code. These rules require that (I) the economic benefits to the Senior Official must not exceed a reasonable amount, (II) the decision-making body must obtain and use comparability data in making the decision, and (III) the decision making body must fully and timely document the basis for its decision. Further guidance on the "Excess Benefit" rules can be obtained from HIAS's legal counsel.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 11b</Identifier>
        <ReturnReference>Form 990, Part VI, Line 11b: Form 990 Review Process</ReturnReference>
        <Explanation>The HIAS President &amp; CEO and Board of Directors perform a detailed review of Form 990 prior to being filed with the IRS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 6</Identifier>
        <ReturnReference>Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder</ReturnReference>
        <Explanation>Members are the HIAS Board of Directors.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 4</Identifier>
        <ReturnReference>Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents</ReturnReference>
        <Explanation>The HIAS Bylaws were amended effective July 1, 2012. Significant changes to the Bylaws were:1. The class of Board members known as "Life Members" was eliminated. Life Members represented prior Chairs/Presidents of the Board of Directors who continued to serve on the Board with full voting rights.2. The Board position of "Honorary Director", those who were recommended by Subcommittee and who received a majority of votes by Directors, was eliminated. The Board position of "Advisor to the Board" was added. Advisors are appointed by the Board of Directors or any committee of the Board of Directors, and only have authority and responsibility as determined by the Board of Directors or a committee of the Board of Directors.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>