2013-06-18T10:57:43-05:00 2012-12-31 541156733 FRANK & COMPANY PC 1360 BEVERLY ROAD SUITE 300 MCLEAN VA 22101 990 2012-01-01 112494808 UNITED PALESTINIAN APPEAL INC UNIT 2026595007 1330 NEW HAMPSHIRE AVENUE NW NO 104 WASHINGTON DC 20036 SALEEM F ZARU 2026595007 2013-05-08 1 MARNETTE MYERS P00853724 7038210702 2012 2016-02-24 21:20:13Z SALEEM F ZARU 1330 NEW HAMPSHIRE AVENUE NW NO 104 WASHINGTON DC 20036 3716363 0 X WWW.HELPUPA.ORG X 1978 NY TO ALLEVIATE THE SUFFERING OF PALESTINIANS; ESPECIALLY THOSE LIVING IN THE WEST BANK, GAZA STRIP AND IN REFUGEE CAMPS. 7 5 9 9 0 0 1855364 3626591 0 0 101366 71420 1213 83 1957943 3698094 827354 2802939 0 0 324646 294548 0 0 161441 237567 288523 1389567 3386010 568376 312084 3596543 4078374 31875 75958 3564668 4002416 X UNITED PALESTINIAN APPEAL, INC. (UPA) IS A UNITED STATES NON-PROFIT, NON-POLITICAL, TAX EXEMPT CHARITY COMMITTED TO PROVIDING SOCIAL SERVICES TO IMPOVERISHED PALESTINIANS RESIDING IN THE WEST BANK, GAZA STRIP AND IN LEBANESE REFUGEE CAMPS. FOUNDED IN 1978, UPA HAS SUPPORTED WIDE-RANGING HUMANITARIAN PROGRAMS THAT CATERED TO NEEDY PALESTINIANS WITHIN THESE REGIONS. ITS PROGRAMS FALL INTO FOUR MAIN AREAS: HEALTH CARE, EDUCATION & UNDERGRADUATE SCHOLARSHIPS, CHILD SPONSORSHIP, AND COMMUNITY DEVELOPMENT. 0 0 2407474 2323539 HEALTH AND WELFARE - ALL EXPENSES INCURRED FOR MEDIUM AND LONG-TERM HEALTH PROJECTS INCLUDING MOBILE CLINICS AND PRIMARY CARE CLINICS. AS WELL AS SERVICES INCLUDING: EMERGENCY FOOD DISTRIBUTION, MEDICAL VISITS, PHARMACEUTICALS, AND TRAUMA COUNSELING FOR PALESTINIANS IN THE WEST BANK, GAZA, AND REFUGEE CAMPS IN THE ARAB COUNTRIES. EXPENSES INCURRED ALSO PROVIDE PROJECTS THAT DIRECTLY BENEFIT HANDICAPPED, ORPHANED, OR EXTREMELY DEPRIVED CHILDREN THROUGH PROGRAMS CONDUCTED BY UPA'S PARTNERS. 439373 366833 EDUCATION AND SCHOLARSHIPS - FINANCIAL ASSISTANCE IN THE FORM OF UNIVERSITY SCHOLARSHIPS, WORK STUDY OPPORTUNITIES, FELLOWSHIPS AND VOCATIONAL TRAINING PROVIDED TO NEEDY PALESTINIAN STUDENTS WHO ARE LIVING IN OR INTEND TO RETURN TO PALESTINE. 139551 101317 COMMUNITY DEVELOPMENT - ALL EXPENSES INCURRED TO REBUILD AND REHABILITATE PALESTINIAN COMMUNITY INFRASTRUCTURES; AS WELL AS ENVIRONMENTAL AND AGRICULTURAL PROJECTS, AND THE IMPLEMENTATION OF MICRO-ENTERPRISE, MICRO-FINANCE AND OTHER PROJECTS THAT STIMULATE EMPLOYMENT. 52988 11250 OUTREACH AND PUBLIC INFORMATION - ALL EXPENSES INCURRED TO EDUCATE THE GENERAL PUBLIC AND RAISE AWARENESS ABOUT PALESTINIAN HISTORY, LANGUAGE AND CULTURE. 52988 11250 3039386 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 5 0 1 9 1 0 0 0 0 0 0 0 0 0 0 X 7 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AZ AR CA CT CO FL GA HI IL KS KY ME MD MA MI MS NH NJ NY NM NC ND OH OK OR PA RI SC TN TX UT VA WV WI X X UNITED PALESTINIAN APPEAL INC 2026595007 1330 NEW HAMPSHIRE AVENUE NW SUITE WASHINGTON DC 20036 GEORGE SALEM 2.00 X X 0 0 0 ISAM SALAH 4.00 X X 0 0 0 DR MOHAMMAD TARBUSH 1.00 X 0 0 0 AFAF NASR AJLOUNY 1.00 X 0 0 0 MAHA FREIJ 1.00 X 0 0 0 DR NAJAT KHELIL 1.00 X 0 0 0 GF JOEY MUSMAR 1.00 X 0 0 0 SALEEM ZARU 40.00 X 91875 0 6000 91875 0 6000 0 0 0 0 0 23953 3602638 2501941 3626591 70305 70305 19384 18269 1115 1115 1115 OTHER INCOME 900099 83 83 83 3698094 83 0 71420 2802939 2802939 97875 42086 31320 24469 144893 61086 47324 36483 12946 6111 3859 2976 38834 16499 12584 9751 36665 36665 25258 24758 500 59147 29 59118 32197 15011 10466 6720 10714 4916 3267 2531 31229 14327 9523 7379 14724 10747 3977 1243 1243 26442 12131 8063 6248 POSTAGE AND SHIPPING 29360 24294 2854 2212 PENALTIES 11775 11775 BANK CHARGES 9769 4481 2977 2311 3386010 3039386 185183 161441 2786 3745 1058897 1251231 0 63352 263617 270017 12271 174 470686 167583 328385 303103 1930387 2186752 200 0 3596543 4078374 12775 68413 19100 7545 31875 75958 X 3317057 3051349 247611 951067 3564668 4002416 3596543 4078374 312084 141925 -16261 0 X 0 1 X 1 0 X 1061629 1356972 5579677 1855364 3753370 13607012 1061629 1356972 5579677 1855364 3753370 13607012 38145 13568867 97961 45653 33722 55828 70305 303469 1213 83 1296 13911777 0.97540 0.96530 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2011 AMOUNT: $ 1,213. 2012 AMOUNT: $ 83. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 84840 84840 254522 84567 169955 8163 3781 4382 88161 64653 23508 35000 14582 20418 303103 X 3823758 141925 141925 3681833 16261 16261 3698094 3386010 0 3386010 0 3386010 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: UPA ACCOUNTS FOR UNCERTAIN TAX POSITIONS UNDER FASB ASC 740. FASB ASC 740 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. FASB ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING, AND DISCLOSING IN FINANCIAL STATEMENTS TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING THE POSITION THAT UPA IS EXEMPT FROM INCOME TAXES. UPA BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. UPA'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) IS OPEN TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER IT WAS FILED. 1 MIDDLE EAST AND NORTH AFRICA - 0 1 GRANTS TO RECIPIENTS LOCATED IN REGIONGRANTS TO ORGANIZATIONS AND DONATION OF MEDICAL DRUGS HEALTH AND WELFARE, COMMUNITY DEVELOPMENT, EDUCATION AND SPONSORSHIPS 2802939 0 1 0 0 0 1 2802939 0 2802939 MIDDLE EAST AND NORTH AFRICA - HEALTH AND WELFARE 35601 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - COMMUNITY DEVELOPMENT 5555 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - HEALTH AND WELFARE 8000 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - HEALTH AND WELFARE 0 2178337 MEDICINES APPRAISAL MIDDLE EAST AND NORTH AFRICA - HEALTH AND WELFARE 8015 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - HEALTH AND WELFARE 7000 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - COMMUNITY DEVELOPMENT 50000 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - HEALTH AND WELFARE 7926 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - COMMUNITY DEVELOPMENT 6492 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - HEALTH AND WELFARE 6390 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA - HEALTH AND WELFARE 17618 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA EDUCATION DEVELOPMENT 0 260458 BOOKS FAIR MARKET VALUE MIDDLE EAST AND NORTH AFRICA COMMUNITY DEVELOPMENT 6000 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA EDUCATION DEVELOPMENT 25050 WIRE TRANSFER 14 0 EDUCATION & SCHOLARSHIPS MIDDLE EAST AND NORTH AFRICA - 97 106375 WIRE TRANSFER 0 0 0 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: 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. METHOD USED TO ACCCOUNT FOR EXPENDITURES: SCHEDULE F, PART I, LINE 3: ACCRUAL BASIS EXPLANATION FOR ESTIMATED NUMBER OF RECIPIENTS: SCHEDULE F, PART III, COL (C): THE NUMBER OF INDIVIDUAL RECIPIENTS RECEIVING ASSISTANCE IS DETERMINED BY THE NUMBER OF SCHOLARSHIPS THE ORGANIZATION PROVIDED. JAMIE SALEM EMPLOYEE IS THE SON OF THE UPA TREASURER 52874 EMPLOYMENT ARRANGEMENT 0 GF JOEY MUSMAR BOARD MEMBER IS PARTNER OF COMPANY PROVIDING ACCOUNTING SERVICES TO UPA 16680 INDEPENDENT CONTRACTOR ARRANGEMENT 0 X 267300 FAIR MARKET VALUE X 2 56304 NYSE FAIR MARKET VALUE X 1 2178337 APPRAISAL 0 1 0 METHOD FOR DETERMINING NUMBER OF CONTRIBUTORS: PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS IN SCHEDULE M, PART I, COLUMN (B). FORM 990, PART VI, SECTION B, LINE 11 UPA'S TREASURER ON THE BOARD OF DIRECTORS, EXECUTIVE DIRECTOR, DIRECTOR OF OPERATIONS AND DIRECTOR OF DEVELOPMENT REVIEW FORM 990 BEFORE IT IS OFFICIALLY FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE UPA BOARD OF DIRECTORS CONSTANTLY MONITOR THE ACTIONS OF EVERYONE CONNECTED WITH UPA TRANSACTIONS TO ENSURE THAT THERE ARE NO CONFLICT OF INTERESTS. IF A POTENTIAL CONFLICT WERE TO ARISE; THE BOARD WOULD IMMEDIATELY MEET TO DECIDE WHAT CORRECTIONS MUST TAKE PLACE. UPA HAS A BOARD APPROVED CONFLICT OF INTEREST POLICY IN PLACE WHICH EFFECTIVELY COVERS THESE MATTERS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS REVIEWED BY THE BOARD'S EXECUTIVE COMMITTEE BEFORE EMPLOYMENT CONTRACTS ARE CREATED. CONTRACT AND SALARY REQUIREMENTS ARE BASED ON SALARY COMPARISON DATA PROVIDED BY INDEPENDENT SURVEYS, COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. FORM 990, PART VI, SECTION C, LINE 18 UPA COMPLIES WITH IRC SECTION 6104 AND MAKES IT'S FORMS 1023 AND 990 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990 AND THE ANNUAL FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON UPA'S WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 UPA MAKES IT'S 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.