Professional Documents
Culture Documents
990
OMB No. 1545-0047
Return of Organization Exempt From Income Tax
Form
Department of the Treasury
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung
benefit trust or private foundation)
2008
Open to Public
Internal Revenue Service | The organization may have to use a copy of this return to satisfy state reporting requirements. Inspection
A For the 2008 calendar year, or tax year beginning JUL 1, 2008 and ending JUN 30, 2009
B Check if Please C Name of organization D Employer identification number
applicable:
use IRS THE JEWISH FEDERATIONS OF
label or
Address
change print or NORTH AMERICA, INC.
Name
change
type.
Doing Business As 13-1624240
Initial
return See Number and street (or P.O. box if mail is not delivered to street address) Room/suite E Telephone number
Specific
Termin-
ation Instruc- 25 BROADWAY 1700 212-284-6500
Amended tions.
return City or town, state or country, and ZIP + 4 G Gross receipts $ 74,421,738.
Applica-
tion NEW YORK, NY
10004-1010 H(a) Is this a group return
pending
F Name and address of principal officer:GERRALD SILVERMAN for affiliates? Yes X No
SAME AS C ABOVE H(b) Are all affiliates included? Yes X No
I Tax-exempt status: X 501(c) ( 3 ) § (insert no.) 4947(a)(1) or 527 If "No," attach a list. (see instructions)
J Website: | WWW.JEWISHFEDERATIONS.ORG H(c) Group exemption number |
K Type of organization: X Corporation Trust Association Other | L Year of formation: 1935 M State of legal domicile: NY
Part I Summary
1 Briefly describe the organization's mission or most significant activities: THE JEWISH FEDERATIONS OF NORTH
Activities & Governance
9 Program service revenue (Part VIII, line 2g) ~~~~~~~~~~~~~~~~~~~~~ 20,208,163. 12,061,313.
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d) ~~~~~~~~~~~~~ 2,427,685. <572,834.>
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) ~~~~~~~~ 803,293.
12 Total revenue - add lines 8 through 11 (must equal Part VIII, column (A), line 12) ••• 63,176,567. 48,883,972.
13 Grants and similar amounts paid (Part IX, column (A), lines 1-3) ~~~~~~~~~~~ 2,195,610. 1,326,899.
14 Benefits paid to or for members (Part IX, column (A), line 4) ~~~~~~~~~~~~~ 4,294,956.
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) ~~~ 23,127,677. 24,928,363.
Expenses
=
Sign
Here Signature of officer Date
=
SAMUEL ASTROF, COO & CFO
Type or print name and title
= 9
Preparer's Date Check if Preparer's identifying number
self- (see instructions)
Paid
9
signature employed
Preparer's Firm's name (or
LOEB & TROPER LLP
=
EIN
Use Only yours if
9
self-employed), 655 THIRD AVENUE
address, and
ZIP + 4 NEW YORK, NY 10017 Phone no. 212-867-4000
May the IRS discuss this return with the preparer shown above? (see instructions) ••••••••••••••••••••• X Yes No
832001 12-18-08 LHA For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Form 990 (2008)
SEE SCHEDULE O FOR ORGANIZATION MISSION STATEMENT CONTINUATION
THE JEWISH FEDERATIONS OF
Form 990 (2008) NORTH AMERICA, INC. 13-1624240 Page 2
Part III Statement of Program Service Accomplishments (see instructions)
1 Briefly describe the organization's mission: SEE SCHEDULE O
2 Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Yes X No
If "Yes", describe these new services on Schedule O.
3 Did the organization cease conducting, or make significant changes in how it conducts, any program services?~~~~~~ Yes X No
If "Yes", describe these changes on Schedule O.
4 Describe the exempt purpose achievements for each of the organization's three largest program services by expenses.
Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and
allocations to others, the total expenses, and revenue, if any, for each program service reported.
SEE SCHEDULE O FOR CONTINUATION(S)
4a (Code: ) (Expenses $ 19,254,875. including grants of $ ) (Revenue $ 2,799,087. )
FINANCIAL RESOURCE DEVELOPMENT (FRD)
832003
12-18-08
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10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
THE JEWISH FEDERATIONS OF
Form 990 (2008) NORTH AMERICA, INC. 13-1624240 Page 4
Part IV Checklist of Required Schedules (continued)
Yes No
28 During the tax year, did any person who is a current or former officer, director, trustee, or key employee:
a 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 other
person(s) listed in Part VII, Section A)? If "Yes," complete Schedule L, Part IV ~~~~~~~~~~~~~~~~~~~~~~~ 28a X
b Have a family member who had a direct or indirect business relationship with the organization?
If "Yes," complete Schedule L, Part IV ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 28b X
c 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," complete Schedule L, Part IV ~~~~~~~~~~~~~~~~~ 28c X
29 Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M ~~~~~~~~~ 29 X
30 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation
contributions? If "Yes," complete Schedule M ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 30 X
31 Did the organization liquidate, terminate, or dissolve and cease operations?
If "Yes," complete Schedule N, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 31 X
32 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete
Schedule N, Part II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 32 X
33 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations
sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I ~~~~~~~~~~~~~~~~~~~~~~~~ 33 X
34 Was the organization related to any tax-exempt or taxable entity?
If "Yes," complete Schedule R, Parts II, III, IV, and V, line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 34 X
35 Is any related organization a controlled entity within the meaning of section 512(b)(13)?
If "Yes," complete Schedule R, Part V, line 2 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 35 X
36 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization?
If "Yes," complete Schedule R, Part V, line 2 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 36 X
37 Did the organization conduct more than 5% of its activities through an entity that is not a related organization
and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI •••••••• 37 X
Form 990 (2008)
832004
12-18-08
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10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
THE JEWISH FEDERATIONS OF
Form 990 (2008) NORTH AMERICA, INC. 13-1624240 Page 5
Part V Statements Regarding Other IRS Filings and Tax Compliance
Yes No
1a Enter the number reported in Box 3 of Form 1096, Annual Summary and Transmittal of
U.S. Information Returns. Enter -0- if not applicable ~~~~~~~~~~~~~~~~~~~~~~~ 1a 158
b Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable ~~~~~~~~~~ 1b 0
c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming
(gambling) winnings to prize winners? ••••••••••••••••••••••••••••••••••••••••••• 1c X
2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements,
filed for the calendar year ending with or within the year covered by this return ~~~~~~~~~~ 2a 246
b If at least one is reported on line 2a, did the organization file all required federal employment tax returns?~~~~~~~~~~ 2b X
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file this return. (see instructions)
3a Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return? ~~~ 3a X
b If "Yes," has it filed a Form 990-T for this year? If "No," provide an explanation in Schedule O ~~~~~~~~~~~~~~~ 3b
4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a
financial account in a foreign country (such as a bank account, securities account, or other financial account)?~~~~~~~ 4a X
b If "Yes," enter the name of the foreign country: J SEE SCHEDULE O
See the instructions for exceptions and filing requirements for Form TD F 90-22.1, Report of Foreign Bank and
Financial Accounts.
5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ~~~~~~~~~~~~ 5a X
b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?~~~~~~~~~ 5b X
c If "Yes," to question 5a or 5b, did the organization file Form 8886-T, Disclosure by Tax-Exempt Entity Regarding Prohibited
Tax Shelter Transaction? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 5c
6a Did the organization solicit any contributions that were not tax deductible?~~~~~~~~~~~~~~~~~~~~~~~~~ 6a X
b If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts
were not tax deductible? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 6b
7 Organizations that may receive deductible contributions under section 170(c).
a Did the organization provide goods or services in exchange for any quid pro quo contribution of more than $75? ~~~~~~ 7a X
b If "Yes," did the organization notify the donor of the value of the goods or services provided? ~~~~~~~~~~~~~~~ 7b
c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required
to file Form 8282? •••••••••••••••••••••••••••••••••••••••••••••••••••• 7c X
d If "Yes," indicate the number of Forms 8282 filed during the year ~~~~~~~~~~~~~~~~ 7d
e Did the organization, during the year, receive any funds, directly or indirectly, to pay premiums on a personal
benefit contract? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 7e X
f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ~~~~~~~~~ 7f X
g For all contributions of qualified intellectual property, did the organization file Form 8899 as required? ~~~~~~~~~~~ 7g X
h For contributions of cars, boats, airplanes, and other vehicles, did the organization file a Form 1098-C as required? ~~~~~ 7h X
8 Section 501(c)(3) and other sponsoring organizations maintaining donor advised funds and section 509(a)(3)
supporting organizations. Did the supporting organization, or a fund maintained by a sponsoring organization, have
excess business holdings at any time during the year?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 8
9 Section 501(c)(3) and other sponsoring organizations maintaining donor advised funds.
a Did the organization make any taxable distributions under section 4966?~~~~~~~~~~~~~~~~~~~~~~~~~~ 9a
b Did the organization make a distribution to a donor, donor advisor, or related person? ~~~~~~~~~~~~~~~~~~~ 9b
10 Section 501(c)(7) organizations. Enter: N/A
a Initiation fees and capital contributions included on Part VIII, line 12 ~~~~~~~~~~~~~~~ 10a
b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities ~~~~~~ 10b
11 Section 501(c)(12) organizations. Enter: N/A
a Gross income from members or shareholders ~~~~~~~~~~~~~~~~~~~~~~~~~~ 11a
b Gross income from other sources (Do not net amounts due or paid to other sources against
amounts due or received from them.) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 11b
12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? 12a
b If "Yes," enter the amount of tax-exempt interest received or accrued during the year •••••• N/A 12b
Form 990 (2008)
832005
12-18-08
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10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
THE JEWISH FEDERATIONS OF
Form 990 (2008) NORTH AMERICA, INC. 13-1624240 Page 6
Part VI Governance, Management, and Disclosure (Sections A, B, and C request information about policies not required by the
Internal Revenue Code.)
Highest compensated
organization (W-2/1099-MISC) from the
Institutional trustee
(W-2/1099-MISC) organization
Key employee and related
employee
Former
organizations
Officer
KANFER, JOSEPH
CHAIR, BOARD OF TRUSTEES 1.00 X X 0. 0. 0.
MANNING, KATHY E.
CHAIR, EXECUTIVE COMMITT 1.00 X X 0. 0. 0.
LEBOVITZ, MICHAEL
NAT. CAMPAIGN CHAIRMAN 1.00 X X 0. 0. 0.
GELMAN, MICHAEL
TREASURER 1.00 X X 0. 0. 0.
STEIRMAN, DAVID
ASSISTANT TREASURER 1.00 X X 0. 0. 0.
AARON, CAROL
TRUSTEE 1.00 X 0. 0. 0.
AIDEKMAN, GARY
TRUSTEE 1.00 X 0. 0. 0.
ALBERT, ERIC
TRUSTEE 1.00 X 0. 0. 0.
ALPERSON, JOEL
TRUSTEE 1.00 X 0. 0. 0.
ARBIT, BRUCE A.
TRUSTEE 1.00 X 0. 0. 0.
AROGETI, ROBERT
TRUSTEE 1.00 X 0. 0. 0.
ARONOV, JAKE
TRUSTEE 1.00 X 0. 0. 0.
BARNETT, HARVEY
TRUSTEE 1.00 X 0. 0. 0.
BARRACK, LEN
TRUSTEE 1.00 X 0. 0. 0.
BELL, SHARON
TRUSTEE 1.00 X 0. 0. 0.
BERCOW, JULIE
TRUSTEE 1.00 X 0. 0. 0.
BERKUN, ALVIN
TRUSTEE 1.00 X 0. 0. 0.
832007 12-18-08 Form 990 (2008)
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10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
THE JEWISH FEDERATIONS OF
Form 990 (2008) NORTH AMERICA, INC. 13-1624240 Page 8
Part VII Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A) (B) (C) (D) (E) (F)
Name and title Average Position Reportable Reportable Estimated
hours (check all that apply) compensation compensation amount of
per from from related other
Highest compensated
organization (W-2/1099-MISC) from the
Institutional trustee
(W-2/1099-MISC) organization
Key employee
and related
employee
Former
organizations
Officer
BISSINGER, ALAN
TRUSTEE 1.00 X 0. 0. 0.
BLOCK, FRANK
TRUSTEE 1.00 X 0. 0. 0.
BLOCK, WENDY
TRUSTEE 1.00 X 0. 0. 0.
BLUMER, MARILYN
TRUSTEE 1.00 X 0. 0. 0.
BOHNEN, MICHAEL
TRUSTEE 1.00 X 0. 0. 0.
BRACHMAN, JUDITH
TRUSTEE 1.00 X 0. 0. 0.
BRENNER, NANCY
TRUSTEE 1.00 X 0. 0. 0.
BROUSE, BRIAN
TRUSTEE 1.00 X 0. 0. 0.
COHEN, CHARLES
TRUSTEE 1.00 X 0. 0. 0.
COHEN, EDWIN
TRUSTEE 1.00 X 0. 0. 0.
1b Total ••••••••••••••••••••••••••••••••• | 2,838,882. 0. 516,609.
2 Total number of individuals (including those in 1a) who received more than $100,000 in reportable
compensation from the organization •••••••••••••••••••••••••••••••••••••••••• | 10
Yes No
3 Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on
line 1a? If "Yes," complete Schedule J for such individual ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 3 X
4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization
and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual~~~~~~~~~~~~~ 4 X
5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization for services rendered to
the organization? If "Yes," complete Schedule J for such person •••••••••••••••••••••••••••••• 5 X
Section B. Independent Contractors
1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from
the organization.
(A) (B) (C)
Name and business address Description of services Compensation
LEHR CONSTRUCTION CORP CONSTRUCTION
902 BROADWAY,, NEW YORK, NY 10010 CONTRACTOR 5,715,000.
FLIGHTPATH
36 WEST 25TG STREET, NEW YORK, NY 10010 WEBSITE DEVELOPMENT 711,691.
R&R PARTNERS, INC., 900 SO PAVILION DRIVE
#100, LAS VEGAS, NV 89144 BRANDING RESEARCH 671,421.
WYNDHAM JADE, 6400 INTERNATIONAL PARKWAY MEETING LOGISTICS
#2500, PLANO, TX 75093 REGISTRATION 603,909.
MEASURING SUCCESS, LLC FEDERATION
86A SHERMAN STREET, CAMBRIDGE, MA 02140 BENCHMARKING 415,110.
2 Total number of independent contractors (including those in 1) who received more than $100,000 in compensation
from the organization | 19
SEE SCHEDULE J-2 FOR PART VII, SECTION A CONTINUATION Form 990 (2008)
832008 12-18-08
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10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
THE JEWISH FEDERATIONS OF
Form 990 (2008) NORTH AMERICA, INC. 13-1624240 Page 9
Part VIII Statement of Revenue
(A) (B) (C) (D)
Total revenue Related or Unrelated Revenue
excluded from
exempt function business tax under
revenue revenue sections 512,
513, or 514
Contributions, gifts, grants
including $ of
contributions reported on line 1c). See
Part IV, line 18 ~~~~~~~~~~~~~ a
b Less: direct expenses~~~~~~~~~~ b
c Net income or (loss) from fundraising events ••••• |
9 a Gross income from gaming activities. See
Part IV, line 19 ~~~~~~~~~~~~~ a
b Less: direct expenses ~~~~~~~~~ b
c Net income or (loss) from gaming activities •••••• |
10 a Gross sales of inventory, less returns
and allowances ~~~~~~~~~~~~~ a
b Less: cost of goods sold ~~~~~~~~ b
c Net income or (loss) from sales of inventory •••••• |
Miscellaneous Revenue Business Code
11 a SEE SCHEDULE O 900099 96628000. 96628000.
b SEE SCHEDULE O 900099 <96628000.> <96628000>
c
d All other revenue ~~~~~~~~~~~~~
e Total. Add lines 11a-11d ~~~~~~~~~~~~~~~ |
12 Total Revenue. Add lines 1h, 2g, 3, 4, 5, 6d, 7d, 8c, 9c, 10c, and 11e | 48883972. 12061313. 0.<572,834.>
832009
02-02-09 Form 990 (2008)
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10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
THE JEWISH FEDERATIONS OF
Form 990 (2008) NORTH AMERICA, INC. 13-1624240 Page 10
Part IX Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns.
All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D).
Do not include amounts reported on lines 6b, (A) (B) (C) (D)
Total expenses Program service Management and Fundraising
7b, 8b, 9b, and 10b of Part VIII. expenses general expenses expenses
1 Grants and other assistance to governments and
organizations in the U.S. See Part IV, line 21 ~~ 1,326,899. 1,326,899.
2 Grants and other assistance to individuals in
the U.S. See Part IV, line 22 ~~~~~~~~~
3 Grants and other assistance to governments,
organizations, and individuals outside the U.S.
See Part IV, lines 15 and 16 ~~~~~~~~~
4 Benefits paid to or for members ~~~~~~~
5 Compensation of current officers, directors,
trustees, and key employees ~~~~~~~~ 1,911,561. 272,305. 1,606,946. 32,310.
6 Compensation not included above, to disqualified
persons (as defined under section 4958(f)(1)) and
persons described in section 4958(c)(3)(B) ~~~
7 Other salaries and wages ~~~~~~~~~~ 16,801,577. 11,984,793. 3,499,656. 1,317,128.
8 Pension plan contributions (include section 401(k)
and section 403(b) employer contributions) ~~~ 2,263,776. 1,628,082. 439,927. 195,767.
9 Other employee benefits ~~~~~~~~~~ 2,196,402. 1,614,168. 399,250. 182,984.
10 Payroll taxes ~~~~~~~~~~~~~~~~ 1,755,047. 1,276,717. 348,985. 129,345.
11 Fees for services (non-employees):
a Management ~~~~~~~~~~~~~~~~
b Legal ~~~~~~~~~~~~~~~~~~~~ 267,570. 223,448. 43,935. 187.
c Accounting ~~~~~~~~~~~~~~~~~ 148,200. 123,762. 24,334. 104.
d Lobbying ~~~~~~~~~~~~~~~~~~
e Professional fundraising services. See Part IV, line 17
f Investment management fees ~~~~~~~~
g Other ~~~~~~~~~~~~~~~~~~~~ 3,674,543. 3,068,611. 603,360. 2,572.
12 Advertising and promotion ~~~~~~~~~ 879,281. 777,373. 40,446. 61,462.
13 Office expenses~~~~~~~~~~~~~~~ 1,109,099. 510,003. 527,670. 71,426.
14 Information technology ~~~~~~~~~~~ 1,096,227. 969,229. 50,372. 76,626.
15 Royalties ~~~~~~~~~~~~~~~~~~
16 Occupancy ~~~~~~~~~~~~~~~~~ 4,837,320. 4,269,902. 500,179. 67,239.
17 Travel ~~~~~~~~~~~~~~~~~~~ 1,451,254. 1,140,686. 207,239. 103,329.
18 Payments of travel or entertainment expenses
for any federal, state, or local public officials
19 Conferences, conventions, and meetings ~~ 6,906,414. 6,645,352. 254,156. 6,906.
20 Interest ~~~~~~~~~~~~~~~~~~ 15,404. 13,596. 1,594. 214.
21 Payments to affiliates ~~~~~~~~~~~~
22 Depreciation, depletion, and amortization ~~ 1,186,177. 898,648. 287,529.
23 Insurance ~~~~~~~~~~~~~~~~~ 370,056. 280,354. 89,702.
24 Other expenses. Itemize expenses not covered
above. (Expenses grouped together and labeled
miscellaneous may not exceed 5% of total
expenses shown on line 25 below.) ~~~~~~~
a SEE SCHEDULE O 100,408,000.100,408,000.
b MISSION PARTICIPANT EXP 8,208,552. 8,174,897. 33,655.
c OTHERS 499,582. 173,325. 281,210. 45,047.
d MEMBERSHIP DUES 191,526. 145,102. 46,424.
e SEE SCHEDULE O <100408000.><100408000.>
f All other expenses
25 Total functional expenses. Add lines 1 through 24f 57,096,467. 45,517,252. 9,252,914. 2,326,301.
26 Joint Costs. Check here | if following
SOP 98-2. Complete this line only if the organization
reported in column (B) joint costs from a combined
educational campaign and fundraising solicitation •
832010 12-18-08 Form 990 (2008)
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10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
THE JEWISH FEDERATIONS OF
Form 990 (2008) NORTH AMERICA, INC. 13-1624240 Page 11
Part X Balance Sheet
(A) (B)
Beginning of year End of year
1 Cash - non-interest-bearing ~~~~~~~~~~~~~~~~~~~~~~~~~ 36,356,113. 1 18,261,624.
2 Savings and temporary cash investments ~~~~~~~~~~~~~~~~~~ 7,987,903. 2 5,515,732.
3 Pledges and grants receivable, net ~~~~~~~~~~~~~~~~~~~~~ 73,983,067. 3 42,041,685.
4 Accounts receivable, net ~~~~~~~~~~~~~~~~~~~~~~~~~~ 41,596,250. 4 72,185,703.
5 Receivables from current and former officers, directors, trustees, key
employees, or other related parties. Complete Part II of Schedule L ~~~~~ 5
6 Receivables from other disqualified persons (as defined under section
4958(f)(1)) and persons described in section 4958(c)(3)(B). Complete
Part II of Schedule L ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 6
7 Notes and loans receivable, net ~~~~~~~~~~~~~~~~~~~~~~~ 85,377. 7 57,009.
Assets
(iii) Type of (iv) Is the organization (v) Did you notify the (vi) Is the
(i) Name of supported (ii) EIN (vii) Amount of
organization in col. (i) listed in your organization in col. organization in col.
organization (described on lines 1-9 (i) organized in the support
governing document? (i) of your support? U.S.?
above or IRC section
(see instructions)) Yes No Yes No Yes No
Total
LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule A (Form 990 or 990-EZ) 2008
832021 12-17-08
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10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
THE JEWISH FEDERATIONS OF
Schedule A (Form 990 or 990-EZ) 2008 NORTH AMERICA, INC. 13-1624240 Page 2
Part II Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I.)
Section A. Public Support
Calendar year (or fiscal year beginning in)| (a) 2004 (b) 2005 (c) 2006 (d) 2007 (e) 2008 (f) Total
1 Gifts, grants, contributions, and
membership fees received. (Do not
include any "unusual grants.") ~~ 40124336.59666384.41846975.39992896.37395493.219026084
2 Tax revenues levied for the organ-
ization's benefit and either paid to
or expended on its behalf ~~~~
3 The value of services or facilities
furnished by a governmental unit to
the organization without charge ~
4 Total. Add lines 1 - 3 ~~~~~~~ 40124336.59666384.41846975.39992896.37395493.219026084
5 The portion of total contributions
by each person (other than a
governmental unit or publicly
supported organization) included
on line 1 that exceeds 2% of the
amount shown on line 11,
column (f) ~~~~~~~~~~~~
6 Public Support. Subtract line 5 from line 4. 219026084
Section B. Total Support
Calendar year (or fiscal year beginning in)| (a) 2004 (b) 2005 (c) 2006 (d) 2007 (e) 2008 (f) Total
7 Amounts from line 4 ~~~~~~~ 40124336.59666384.41846975.39992896.37395493.219026084
8 Gross income from interest,
dividends, payments received on
securities loans, rents, royalties
and income from similar sources ~ 517,362. 143,939. 149,482. 990,259. 1144926. 2945968.
9 Net income from unrelated business
activities, whether or not the
business is regularly carried on ~
10 Other income. Do not include gain
or loss from the sale of capital
assets (Explain in Part IV.) ~~~~ 627,995. 743,226. 899,886. 803,293. 3074400.
11 Total support. Add lines 7 through 10 225046452
12 Gross receipts from related activities, etc. (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~ 12 96,394,763.
13 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3)
organization, check this box and stop here ••••••••••••••••••••••••••••••••••••••••••••• |
Section C. Computation of Public Support Percentage
14 Public support percentage for 2008 (line 6, column (f) divided by line 11, column (f)) ~~~~~~~~~~~~ 14 97.32 %
15 Public support percentage from 2007 Schedule A, Part IV-A, line 26f ~~~~~~~~~~~~~~~~~~~ 15 97.82 %
16a 33 1/3% support test - 2008. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box and
stop here. The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | X
b 33 1/3% support test - 2007. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |
17a 10% -facts-and-circumstances test - 2008. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more,
and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part IV how the organization
meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~ |
b 10% -facts-and-circumstances test - 2007. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or
more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part IV how the
organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ~~~~~~~~ |
18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions ••• |
Schedule A (Form 990 or 990-EZ) 2008
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10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
Schedule A (Form 990 or 990-EZ) 2008 Page 3
Part III Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I.)
Section A. Public Support
Calendar year (or fiscal year beginning in)| (a) 2004 (b) 2005 (c) 2006 (d) 2007 (e) 2008 (f) Total
1 Gifts, grants, contributions, and
membership fees received. (Do not
include any "unusual grants.") ~~
2 Gross receipts from admissions,
merchandise sold or services per-
formed, or facilities furnished in
any activity that is related to the
organization's tax-exempt purpose
3 Gross receipts from activities that
are not an unrelated trade or bus-
iness under section 513 ~~~~~
4 Tax revenues levied for the organ-
ization's benefit and either paid to
or expended on its behalf ~~~~
5 The value of services or facilities
furnished by a governmental unit to
the organization without charge ~
6 Total. Add lines 1 - 5 ~~~~~~~
7 a Amounts included on lines 1, 2, and
3 received from disqualified persons
b Amounts included on lines 2 and 3 received
from other than disqualified persons that
exceed the greater of 1% of the total of lines 9,
10c, 11, and 12 for the year or $5,000 ~~~
832023 12-17-08
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10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
THE JEWISH FEDERATIONS OF
Schedule A (Form 990 or 990-EZ) 2008 NORTH AMERICA, INC. 13-1624240 Page 4
Part IV Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b;
or Part III, line 12. Provide any other additional information. (see instructions)
OTHER INCOME
Schedule B
(Form 990, 990-EZ,
Schedule of Contributors OMB No. 1545-0047
or 990-PF)
Department of the Treasury
Internal Revenue Service
| Attach to Form 990, 990-EZ, and 990-PF.
2008
Name of the organization Employer identification number
THE JEWISH FEDERATIONS OF
NORTH AMERICA, INC. 13-1624240
Organization type (check one):
Check if your organization is covered by the General Rule or a Special Rule. (Note. Only a section 501(c)(7), (8), or (10) organization can check boxes
for both the General Rule and a Special Rule. See instructions.)
General Rule
X For organizations filing Form 990, 990-EZ, or 990-PF that received, during the year, $5,000 or more (in money or property) from any one
contributor. Complete Parts I and II.
Special Rules
For a section 501(c)(3) organization filing Form 990, or Form 990-EZ, that met the 33 1/3% support test of the regulations under sections
509(a)(1)/170(b)(1)(A)(vi), and received from any one contributor, during the year, a contribution of the greater of (1) $5,000 or (2) 2% of the
amount on Form 990, Part VIII, line 1h or 2% of the amount on Form 990-EZ, line 1. Complete Parts I and II.
For a section 501(c)(7), (8), or (10) organization filing Form 990, or Form 990-EZ, that received from any one contributor, during the year,
aggregate contributions or bequests of more than $1,000 for use exclusively for religious, charitable, scientific, literary, or educational
purposes, or the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For a section 501(c)(7), (8), or (10) organization filing Form 990, or Form 990-EZ, that received from any one contributor, during the year,
some contributions for use exclusively for religious, charitable, etc., purposes, but these contributions did not aggregate to more than
$1,000. (If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable,
etc., purpose. Do not complete any of the parts unless the General Rule applies to this organization because it received nonexclusively
religious, charitable, etc., contributions of $5,000 or more during the year.) ~~~~~~~~~~~~~~~~~ | $
Caution. Organizations that are not covered by the General Rule and/or the Special Rules do not file Schedule B (Form 990, 990-EZ, or 990-PF), but
they must answer "No" on Part IV, line 2 of their Form 990, or check the box in the heading of their Form 990-EZ, or on line 2 of their Form 990-PF, to
certify that they do not meet the filing requirements of Schedule B (Form 990, 990-EZ, or 990-PF).
LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions Schedule B (Form 990, 990-EZ, or 990-PF) (2008)
for Form 990. These instructions will be issued separately.
823451 12-18-08
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10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
Schedule B (Form 990, 990-EZ, or 990-PF) (2008) Page 1 of 2 of Part I
1 Person X
Payroll
$ 5,901,055. Noncash
(Complete Part II if there
is a noncash contribution.)
2 Person X
Payroll
$ 2,624,543. Noncash
(Complete Part II if there
is a noncash contribution.)
3 Person X
Payroll
$ 1,456,104. Noncash
(Complete Part II if there
is a noncash contribution.)
4 Person X
Payroll
$ 1,425,000. Noncash
(Complete Part II if there
is a noncash contribution.)
5 Person X
Payroll
$ 1,304,854. Noncash
(Complete Part II if there
is a noncash contribution.)
6 Person X
Payroll
$ 1,233,504. Noncash
(Complete Part II if there
is a noncash contribution.)
823452 12-18-08 Schedule B (Form 990, 990-EZ, or 990-PF) (2008)
17
10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
Schedule B (Form 990, 990-EZ, or 990-PF) (2008) Page 2 of 2 of Part I
7 Person X
Payroll
$ 1,113,995. Noncash
(Complete Part II if there
is a noncash contribution.)
8 Person X
Payroll
$ 1,013,603. Noncash
(Complete Part II if there
is a noncash contribution.)
9 Person X
Payroll
$ 997,004. Noncash
(Complete Part II if there
is a noncash contribution.)
10 Person X
Payroll
$ 746,272. Noncash
(Complete Part II if there
is a noncash contribution.)
Person
Payroll
$ Noncash
(Complete Part II if there
is a noncash contribution.)
Person
Payroll
$ Noncash
(Complete Part II if there
is a noncash contribution.)
823452 12-18-08 Schedule B (Form 990, 990-EZ, or 990-PF) (2008)
18
10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
OMB No. 1545-0047
SCHEDULE C Political Campaign and Lobbying Activities
2008
(Form 990 or 990-EZ)
For Organizations Exempt From Income Tax Under section 501(c) and section 527
LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule C (Form 990 or 990-EZ) 2008
832041 12-18-08
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10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
THE JEWISH FEDERATIONS OF
Schedule C (Form 990 or 990-EZ) 2008 NORTH AMERICA, INC. 13-1624240 Page 2
Part II-A To be completed by organizations exempt under section 501(c)(3) that filed Form 5768
(election under section 501(h)). See the instructions for Schedule C for details.
A Check J X if the filing organization belongs to an affiliated group.
B Check J if the filing organization checked box A and "limited control" provisions apply.
(a) Filing (b) Affiliated group
Limits on Lobbying Expenditures
organization's totals
(The term "expenditures" means amounts paid or incurred.) totals
Calendar year
(a) 2005 (b) 2006 (c) 2007 (d) 2008 (e) Total
(or fiscal year beginning in)
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10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
THE JEWISH FEDERATIONS OF
Schedule C (Form 990 or 990-EZ) 2008 NORTH AMERICA, INC. 13-1624240 Page 3
Part II-B To be completed by organizations exempt under section 501(c)(3) that have NOT filed Form 5768
(election under section 501(h)). See the instructions for Schedule C for details.
(a) (b)
Yes No Amount
1 During the year, did the filing organization attempt to influence foreign, national, state or
local legislation, including any attempt to influence public opinion on a legislative matter
or referendum, through the use of:
a Volunteers? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
b Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ~
c Media advertisements? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
d Mailings to members, legislators, or the public? ~~~~~~~~~~~~~~~~~~~~~~~~~
e Publications, or published or broadcast statements? ~~~~~~~~~~~~~~~~~~~~~~
f Grants to other organizations for lobbying purposes? ~~~~~~~~~~~~~~~~~~~~~~
g Direct contact with legislators, their staffs, government officials, or a legislative body? ~~~~~~
h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any other means? ~~~~
i Other activities? If "Yes," describe in Part IV ~~~~~~~~~~~~~~~~~~~~~~~~~~~
j Total lines 1c through 1i ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
2a Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? ~~~~
b If "Yes," enter the amount of any tax incurred under section 4912 ~~~~~~~~~~~~~~~~
c If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ~~~
d If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ••••••
Part III-A To be completed by all organizations exempt under section 501(c)(4), section 501(c)(5), or section
501(c)(6). See the instructions for Schedule C for details.
Yes No
1 Were substantially all (90% or more) dues received nondeductible by members? ~~~~~~~~~~~~~~~~~ 1
2 Did the organization make only in-house lobbying expenditures of $2,000 or less? ~~~~~~~~~~~~~~~~ 2
3 Did the organization agree to carryover lobbying and political expenditures from the prior year? ••••••••• 3
Part III-B To be completed by all organizations exempt under section 501(c)(4), section 501(c)(5), or section
501(c)(6) if BOTH Part III-A, questions 1 and 2 are answered "No" OR if Part III-A, question 3 is
answered "Yes." See Schedule C instructions for details.
1 Dues, assessments and similar amounts from members ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1
2 Section 162(e) non-deductible lobbying and political expenditures (do not include amounts of political
expenses for which the section 527(f) tax was paid).
a Current year ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 2a
b Carryover from last year ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 2b
c Total ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 2c
3 Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues ~~~~~~~~ 3
4 If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess
does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political
expenditure next year? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 4
5 Taxable amount of lobbying and political expenditures (line 2c total minus 3 and 4) ••••••••••••••• 5
Part IV Supplemental Information
Complete this part to provide the descriptions required for Part I-A, line 1; Part I-B, line 4; Part I-C, line 5; and Part II-B, line 1i. Also, complete this part
for any additional information.
1a If the organization elected, as permitted under SFAS 116, not to report in its revenue statement and balance sheet works of art, historical
treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIV, the text of
the footnote to its financial statements that describes these items.
b If the organization elected, as permitted under SFAS 116, to report in its revenue statement and balance sheet works of art, historical treasures,
or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to
these items:
(i) Revenues included in Form 990, Part VIII, line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | $
(ii) Assets included in Form 990, Part X ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | $
2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide
the following amounts required to be reported under SFAS 116 relating to these items:
a Revenues included in Form 990, Part VIII, line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | $
b Assets included in Form 990, Part X ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | $
LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule D (Form 990) 2008
832051
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22
10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
THE JEWISH FEDERATIONS OF
Schedule D (Form 990) 2008 NORTH AMERICA, INC. 13-1624240 Page 2
Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3 Using the organization's accession and other records, check any of the following that are a significant use of its collection items (check all
that apply):
a Public exhibition d Loan or exchange programs
b Scholarly research e Other
c Preservation for future generations
4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIV.
5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets
to be sold to raise funds rather than to be maintained as part of the organization's collection? ••••••••••••• Yes No
Part IV Trust, Escrow and Custodial Arrangements. Complete if organization answered "Yes" to Form 990, Part IV, line 9, or
reported an amount on Form 990, Part X, line 21.
1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included
on Form 990, Part X? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Yes No
b If "Yes," explain the arrangement in Part XIV and complete the following table:
Amount
c Beginning balance ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1c
d Additions during the year ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1d
e Distributions during the year ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1e
f Ending balance ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1f
2a Did the organization include an amount on Form 990, Part X, line 21? ~~~~~~~~~~~~~~~~~~~~~~~~~ Yes No
b If "Yes," explain the arrangement in Part XIV.
Part V Endowment Funds. Complete if organization answered "Yes" to Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance ~~~~~~~ 20574107.
b Contributions ~~~~~~~~~~~~~~
c Investment earnings or losses ~~~~~
d Grants or scholarships ~~~~~~~~~
e Other expenditures for facilities
and programs ~~~~~~~~~~~~~
f Administrative expenses ~~~~~~~~
g End of year balance ~~~~~~~~~~ 20574107.
2 Provide the estimated percentage of the year end balance held as:
a Board designated or quasi-endowment | 38.00 %
b Permanent endowment | 62.00 %
c Term endowment | %
3a Are there endowment funds not in the possession of the organization that are held and administered for the organization
by: Yes No
(i) unrelated organizations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 3a(i) X
(ii) related organizations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 3a(ii) X
b If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? ~~~~~~~~~~~~~~~~~~~~~~ 3b
4 Describe in Part XIV the intended uses of the organization's endowment funds.
Part VI Investments - Land, Buildings, and Equipment. See Form 990, Part X, line 10.
Description of investment (a) Cost or other (b) Cost or other (c) Depreciation (d) Book value
basis (investment) basis (other)
1a Land ~~~~~~~~~~~~~~~~~~~~
b Buildings ~~~~~~~~~~~~~~~~~~
c Leasehold improvements ~~~~~~~~~~ 6,622,026. 336,789. 6,285,237.
d Equipment ~~~~~~~~~~~~~~~~~ 4,643,842. 2,583,284. 2,060,558.
e Other ••••••••••••••••••••
Total. Add lines 1a-1e. (Column (d) should equal Form 990, Part X, column (B), line 10(c).) ••••••••••••••• | 8,345,795.
Schedule D (Form 990) 2008
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10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
THE JEWISH FEDERATIONS OF
Schedule D (Form 990) 2008 NORTH AMERICA, INC. 13-1624240 Page 3
Part VII Investments - Other Securities. See Form 990, Part X, line 12.
(a) Description of security or category (c) Method of valuation:
(b) Book value
(including name of security) Cost or end-of-year market value
Financial derivatives and other financial products ~~~
Closely-held equity interests ~~~~~~~~~~~~~
Other
LIMITED PARTNERSHIPS 14,148,455. END-OF-YEAR MARKET VALUE
Total. (Col (b) should equal Form 990, Part X, col (B) line 12.) | 14,148,455.
Part VIII Investments - Program Related. See Form 990, Part X, line 13.
(c) Method of valuation:
(a) Description of investment type (b) Book value
Cost or end-of-year market value
Total. (Col (b) should equal Form 990, Part X, col (B) line 13.) |
Part IX Other Assets. See Form 990, Part X, line 15.
(a) Description (b) Book value
Total. (Column (b) should equal Form 990, Part X, col (B) line 15.) ••••••••••••••••••••••••••• |
Part X Other Liabilities. See Form 990, Part X, line 25.
(a) Description of liability (b) Amount
Federal income taxes
AMOUNTS HELD FOR DISTRIBUTION TO OTHERS 107,557,503.
Total. (Column (b) should equal Form 990, Part X, col (B) line 25.)••••• | 107,557,503.
In Part XIV, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions
under FIN 48.
832053
12-23-08 Schedule D (Form 990) 2008
24
10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
THE JEWISH FEDERATIONS OF
Schedule D (Form 990) 2008 NORTH AMERICA, INC. 13-1624240 Page 4
Part XI Reconciliation of Change in Net Assets from Form 990 to Financial Statements
1 Total revenue (Form 990, Part VIII, column (A), line 12) ~~~~~~~~~~~~~~~~~~~~~~ 1 48,883,972.
2 Total expenses (Form 990, Part IX, column (A), line 25) ~~~~~~~~~~~~~~~~~~~~~~ 2 57,096,467.
3 Excess or (deficit) for the year. Subtract line 2 from line 1 ~~~~~~~~~~~~~~~~~~~~~ 3 <8,212,495.>
4 Net unrealized gains (losses) on investments ~~~~~~~~~~~~~~~~~~~~~~~~~~~ 4 <7,873,572.>
5 Donated services and use of facilities ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 5
6 Investment expenses ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 6 <107,895.>
7 Prior period adjustments ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 7
8 Other (Describe in Part XIV) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ <4,892,809.> 8
9 Total adjustments (net). Add lines 4-8 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ <12,874,276.> 9
10 <21,086,771.>
Excess or (deficit) for the year per financial statements. Combine lines 3 and 9 ••••••••••• 10
Part XII Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
1 Total revenue, gains, and other support per audited financial statements ~~~~~~~~~~~~~~~~~~~ 1 267,237,905.
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
aNet unrealized gains on investments ~~~~~~~~~~~~~~~~~~~~~~ 2a <7,873,572.>
bDonated services and use of facilities ~~~~~~~~~~~~~~~~~~~~~~ 2b
cRecoveries of prior year grants ~~~~~~~~~~~~~~~~~~~~~~~~~ 2c
dOther (Describe in Part XIV) ~~~~~~~~~~~~~~~~~~~~~~~~~~ 2d 226,335,400.
eAdd lines 2a through 2d ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 2e 218,461,828.
3 Subtract line 2e from line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 3 48,776,077.
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b ~~~~~~~~ 4a 107,895.
b Other (Describe in Part XIV) ~~~~~~~~~~~~~~~~~~~~~~~~~~ 4b
c Add lines 4a and 4b ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 107,895.
4c
48,883,972.
5 Total revenue. Add lines 3 and 4c. (This should equal Form 990, Part I, line 12.) •••••••••••••••• 5
Part XIII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
1 Total expenses and losses per audited financial statements ~~~~~~~~~~~~~~~~~~~~~~~~~~ 1 320,073,583.
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ~~~~~~~~~~~~~~~~~~~~~~ 2a
b Prior year adjustments ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 2b
c Losses reported on Form 990, Part IX, line 25 ~~~~~~~~~~~~~~~~~~ 2c
d Other (Describe in Part XIV) ~~~~~~~~~~~~~~~~~~~~~~~~~~ 2d 262,977,116.
eAdd lines 2a through 2d ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 2e 262,977,116.
3 Subtract line 2e from line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 3 57,096,467.
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b ~~~~~~~~ 4a
b Other (Describe in Part XIV) ~~~~~~~~~~~~~~~~~~~~~~~~~~ 4b
c Add lines 4a and 4b ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 4c 0.
5 Total expenses. Add lines 3 and 4c. (This should equal Form 990, Part I, line 18.) ••••••••••••••• 5 57,096,467.
Part XIV Supplemental Information
Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part
X; Part XI, line 8; Part XII, lines 2d and 4b; and Part XIII, lines 2d and 4b.
PART XI, LINE 8 - OTHER ADJUSTMENTS:
2 For grantmakers. Describe in Part IV the organization's procedures for monitoring the use of grant funds outside the United States.
3 Activities per Region. (Use Schedule F-1 (Form 990) if additional space is needed.)
(a) Region (b) Number of (c) Number of (d) Activities conducted in region (e) If activity listed in (d) (f) Total
offices employees or (by type) (i.e., fundraising, is a program service, expenditures
in the region agents in program services, grants to describe specific type in region
region recipients located in the region) of service(s) in region
832071
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27
10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
THE JEWISH FEDERATIONS OF
Schedule F (Form 990) 2008 NORTH AMERICA, INC. 13-1624240 Page 2
Part II Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 15, for any
recipient who received more than $5,000. Check this box if no one recipient received more than $5,000 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |
Use Schedule F-1 (Form 990) if additional space is needed.
1
(b) IRS code section (d) Purpose of (e) Amount (f) Manner of (g) Amount of (h) Description (i) Method of
(a) Name of organization (c) Region non-cash of non-cash valuation (book, FMV,
and EIN (if applicable) grant of cash grant cash disbursement
assistance assistance appraisal, other)
2 Enter total number of organizations that are recognized as charities by the foreign country or for which the grantee or counsel has provided a
section 501(c)(3) equivalency letter ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |
3 Enter total number of other organizations or entities ••••••••••••••••••••••••••••••••••••••••••••• |
Schedule F (Form 990) 2008
832072
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THE JEWISH FEDERATIONS OF
Schedule F (Form 990) 2008 NORTH AMERICA, INC. 13-1624240 Page 3
Part III Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 16.
Use Schedule F-1 (Form 990) if additional space is needed.
(c) Number of (d) Amount of (e) Manner of (f) Amount of (g) Description of (h) Method of
(a) Type of grant or assistance (b) Region recipients cash grant cash disbursement non-cash non-cash assistance valuation
assistance (book, FMV,
appraisal, other)
832073
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THE JEWISH FEDERATIONS OF
Schedule F (Form 990) 2008 NORTH AMERICA, INC. 13-1624240 Page 4
Part IV Supplemental Information
Complete this part to provide the information required by Part I, line 2, and any other additional information.
FEDERATION SERVICES HELP MEET CRITICAL NEEDS IN ISRAEL AND AROUND THE
Department of the Treasury | Complete if the organization answered "Yes," on Form 990, Part IV, lines 21 or 22. Open to Public
Internal Revenue Service
| Attach to Form 990. Inspection
Name of the organization THE JEWISH FEDERATIONS OF Employer identification number
NORTH AMERICA, INC. 13-1624240
Part I General Information on Grants and Assistance
1 Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and the selection
criteria used to award the grants or assistance? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ X Yes No
2 Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any
recipient that received more than $5,000. Check this box if no one recipient received more than $5,000. Use Part IV and Schedule I-1 (Form 990) if additional space is needed • |
1 (a) Name and address of organization (b) EIN (c) IRC section (d) Amount of (e) Amount of (f) Method of (g) Description of (h) Purpose of grant
or government if applicable cash grant non-cash valuation (book, non-cash assistance or assistance
assistance FMV, appraisal,
other)
832101 12-18-08 31
THE JEWISH FEDERATIONS OF
Schedule I (Form 990) 2008 NORTH AMERICA, INC. 13-1624240 Page 2
Part III Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Use Schedule I-1 (Form 990) if additional space is needed.
(a) Type of grant or assistance (b) Number of (c) Amount of (d) Amount of non- (f) Description of non-cash assistance
(e) Method of valuation
recipients cash grant cash assistance (book, FMV, appraisal, other)
Part IV Supplemental Information. Complete this part to provide the information required in Part I, line 2, and any other additional information.
GRANTEE EXTENSIVELY, BEFORE AND AFTER FUNDS ARE DISTRIBUTED. THE COMMITTEES
THE JEWISH FEDERATION MOVEMENT. FUNDING GUIDELINES INCLUDE THAT ALL GRANTEE
[CONTINUED]
832102 12-18-08 32 Schedule I (Form 990) 2008
OMB No. 1545-0047
SCHEDULE I-1 Continuation Sheet for Schedule I (Form 990) 2008
(Form 990)
Department of the Treasury K Attach to Form 990 to list additional information for Open to Public
Internal Revenue Service
Part II and Part III, Schedule I (Form 990). Inspection
Name of the organization THE JEWISH FEDERATIONS OF Employer identification number
NORTH AMERICA, INC. 13-1624240
Part I Continuation of Grants and Other Assistance to Governments and Organizations in the U.S. (Schedule I (Form 990), Part II.)
(a) Name and address of (b) EIN (c) IRC Code (d) Amount of (e) Amount of (f) Method of (g) Description of (h) Purpose of grant
organization or government section cash grant non-cash valuation non-cash assistance or assistance
if applicable assistance (book, FMV,
appraisal, other)
BIRTHRIGHT ISRAEL
33 EAST 33RD STREET
NEW YORK, NY 10016 13-4092050 501(C)(3) 62,260. 0. GENERAL PURPOSE
(a) Name and address of (b) EIN (c) IRC Code (d) Amount of (e) Amount of (f) Method of (g) Description of (h) Purpose of grant
organization or government section cash grant non-cash valuation non-cash assistance or assistance
if applicable assistance (book, FMV,
appraisal, other)
HEBREW UNIVERSITY
ONE BATTERY PLAZA 25TH FLOOR
NEW YORK, NY 10004 23-7285905 501(C)(3) 40,000. 0. SCHOLARSHIP - FEREP
UNIVERSITY OF PENNYLVANIA
36 HAMILTON CIR
PHILADELPHIA, PA 19130 23-1352685 501(C)(3) 20,000. 0. SCHOLARSHIP - FEREP
YESHIVA UNIVERSITY
119 E 29TH STREET
NEW YORK, NY 10016 13-1624225 501(C)(3) 40,000. 0. SCHOLARSIP - FEREP
(a) Name and address of (b) EIN (c) IRC Code (d) Amount of (e) Amount of (f) Method of (g) Description of (h) Purpose of grant
organization or government section cash grant non-cash valuation non-cash assistance or assistance
if applicable assistance (book, FMV,
appraisal, other)
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.
b If line 1a is checked, did the organization follow a written policy regarding payment or reimbursement or provision
of all of the expenses described above? If "No," complete Part III to explain ~~~~~~~~~~~~~~~~~~~~~~~~ 1b X
2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all officers, directors,
trustees, and the CEO/Executive Director, regarding the items checked in line 1a? ~~~~~~~~~~~~~~~~~~~~~ 2 X
3 Indicate which, if any, of the following the organization uses to establish the compensation of the organization's
CEO/Executive Director. Check all that apply.
X Compensation committee X Written employment contract
X Independent compensation consultant X Compensation survey or study
X Form 990 of other organizations X Approval by the board or compensation committee
4 During the year, did any person listed in Form 990, Part VII, Section A, line 1a:
a Receive a severance payment or change of control payment?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 4a X
b Participate in, or receive payment from, a supplemental nonqualified retirement plan? ~~~~~~~~~~~~~~~~~~~~ 4b X
c Participate in, or receive payment from, an equity-based compensation arrangement?~~~~~~~~~~~~~~~~~~~~ 4c X
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
832111
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10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
THE JEWISH FEDERATIONS OF
Schedule J (Form 990) 2008 NORTH AMERICA, INC. 13-1624240 Page 2
Part II Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use Schedule J-1 if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions, on row (ii).
Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) must equal the applicable column (D) or column (E) amounts on Form 990, Part VII, line 1a.
(B) Breakdown of W-2 and/or 1099-MISC compensation (C) (D) (E) (F)
Deferred Nontaxable Total of columns Compensation
(i) Base (ii) Bonus & (iii) Other compensation benefits (B)(i)-(D) reported in prior
(A) Name compensation incentive compensation Form 990 or
compensation
Form 990-EZ
2008
SCHEDULE J-2
(Form 990) Continuation Sheet for Form 990
Open to Public
Department of the Treasury | Attach to Form 990 to list additional information for Form 990, Part VII, Section A, line 1a. Inspection
Internal Revenue Service
Institutional trustee
and related
Key employee
organizations
Former
Officer
COOPER, CAROL
TRUSTEE 1.00 X 0. 0. 0.
COOPERSMITH, JEFFREY
TRUSTEE 1.00 X 0. 0. 0.
DAVIDOWITZ, JEFFREY
TRUSTEE 1.00 X 0. 0. 0.
MCDONALD, KRIS
TRUSTEE 1.00 X 0. 0. 0.
FARBER, BARBARA A.
TRUSTEE 1.00 X 0. 0. 0.
FARBER, BARBARA L.
TRUSTEE 1.00 X 0. 0. 0.
FARBER, SUSAN
TRUSTEE 1.00 X 0. 0. 0.
FEINBERG, DIANE
TRUSTEE 1.00 X 0. 0. 0.
FEINBERG, DORIS
TRUSTEE 1.00 X 0. 0. 0.
FIDLER, GENINE
TRUSTEE 1.00 X 0. 0. 0.
FISHBEIN, CHERYL
TRUSTEE 1.00 X 0. 0. 0.
FISHER, MARC
TRUSTEE 1.00 X 0. 0. 0.
FRIEDKIN, TERRY
TRUSTEE 1.00 X 0. 0. 0.
FRIEDMAN, FRANCES
TRUSTEE 1.00 X 0. 0. 0.
FRITZ, LORI
TRUSTEE 1.00 X 0. 0. 0.
GANS, EVA LYNN
TRUSTEE 1.00 X 0. 0. 0.
GARFINKLE, RANI
TRUSTEE 1.00 X 0. 0. 0.
GELMAN, SUSAN
TRUSTEE 1.00 X 0. 0. 0.
GINSBERG, CORA
TRUSTEE 1.00 X 0. 0. 0.
GOLD, MARC
TRUSTEE 1.00 X 0. 0. 0.
LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule J-2 (Form 990) 2008
832201 12-18-08
39
10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
OMB No. 1545-0047
2008
SCHEDULE J-2
(Form 990) Continuation Sheet for Form 990
Open to Public
Department of the Treasury | Attach to Form 990 to list additional information for Form 990, Part VII, Section A, line 1a. Inspection
Internal Revenue Service
Institutional trustee
and related
Key employee
organizations
Former
Officer
GOLDBERG, THEODORE
TRUSTEE 1.00 X 0. 0. 0.
GOLDSTEIN, JANE
TRUSTEE 1.00 X 0. 0. 0.
GREENBAUM, SHEILA
TRUSTEE 1.00 X 0. 0. 0.
GROSFELD, NANCY
TRUSTEE 1.00 X 0. 0. 0.
GROSS, HARLEY
TRUSTEE 1.00 X 0. 0. 0.
GUGGENHEIM, ALLEN
TRUSTEE 1.00 X 0. 0. 0.
GUYER, DAN
TRUSTEE 1.00 X 0. 0. 0.
HARRIS, STEWART
TRUSTEE 1.00 X 0. 0. 0.
HELD, LESLIE
TRUSTEE 1.00 X 0. 0. 0.
HIGER, ROBERTA
TRUSTEE 1.00 X 0. 0. 0.
JAFFE, ALAN
TRUSTEE 1.00 X 0. 0. 0.
KAISERMAN, KENNETH
TRUSTEE 1.00 X 0. 0. 0.
KANN, RICHARD
TRUSTEE 1.00 X 0. 0. 0.
KASEN, STEWART
TRUSTEE 1.00 X 0. 0. 0.
KATZ, WARD
TRUSTEE 1.00 X 0. 0. 0.
KESSLER, DENNIS
TRUSTEE 1.00 X 0. 0. 0.
KIRSHENBAUM, JOSEPH
TRUSTEE 1.00 X 0. 0. 0.
KLINGHOFFER, LORI
TRUSTEE 1.00 X 0. 0. 0.
KLINGHOFFER, STEVEN
TRUSTEE 1.00 X 0. 0. 0.
KOSCHITZKY, DAVID
TRUSTEE 1.00 X 0. 0. 0.
LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule J-2 (Form 990) 2008
832201 12-18-08
40
10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
OMB No. 1545-0047
2008
SCHEDULE J-2
(Form 990) Continuation Sheet for Form 990
Open to Public
Department of the Treasury | Attach to Form 990 to list additional information for Form 990, Part VII, Section A, line 1a. Inspection
Internal Revenue Service
Institutional trustee
and related
Key employee
organizations
Former
Officer
KOSHLAND, JAMES
TRUSTEE 1.00 X 0. 0. 0.
KOSTIN, DANE
TRUSTEE 1.00 X 0. 0. 0.
KRAFT, MYRA
TRUSTEE 1.00 X 0. 0. 0.
KRIFCHER, JOCELYN
TRUSTEE 1.00 X 0. 0. 0.
KROFT, JONATHAN
TRUSTEE 1.00 X 0. 0. 0.
KRUGEL, RICHARD
TRUSTEE 1.00 X 0. 0. 0.
KUCHNER, ROBERT
TRUSTEE 1.00 X 0. 0. 0.
KULBERSH, JANE
TRUSTEE 1.00 X 0. 0. 0.
LEHMAN, WILLIAM
TRUSTEE 1.00 X 0. 0. 0.
LEVIN, JERRY
TRUSTEE 1.00 X 0. 0. 0.
LEVY, JORDAN
TRUSTEE 1.00 X 0. 0. 0.
LEVY, MARK
TRUSTEE 1.00 X 0. 0. 0.
LIPSETT, JULIE SINGER
TRUSTEE 1.00 X 0. 0. 0.
LOEWENSTEIN, JODY KAUFMA
TRUSTEE 1.00 X 0. 0. 0.
LORING ARTHUR
TRUSTEE 1.00 X 0. 0. 0.
MAAS, FRANCIS
TRUSTEE 1.00 X 0. 0. 0.
MANDELL, SUSAN
TRUSTEE 1.00 X 0. 0. 0.
MARGOLIS, LEWIS
TRUSTEE 1.00 X 0. 0. 0.
MILLER, BENNETT
TRUSTEE 1.00 X 0. 0. 0.
NORRY, GAIL
TRUSTEE 1.00 X 0. 0. 0.
LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule J-2 (Form 990) 2008
832201 12-18-08
41
10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
OMB No. 1545-0047
2008
SCHEDULE J-2
(Form 990) Continuation Sheet for Form 990
Open to Public
Department of the Treasury | Attach to Form 990 to list additional information for Form 990, Part VII, Section A, line 1a. Inspection
Internal Revenue Service
Institutional trustee
and related
Key employee
organizations
Former
Officer
OSTER, ANDREA
TRUSTEE 1.00 X 0. 0. 0.
OSTERMAN, ROSALIND
TRUSTEE 1.00 X 0. 0. 0.
PINCUS, ROBERT
TRUSTEE 1.00 X 0. 0. 0.
POLLAND, ESTHER
TRUSTEE 1.00 X 0. 0. 0.
POTTER, JAMES
TRUSTEE 1.00 X 0. 0. 0.
RASKAS, HESCHEL
TRUSTEE 1.00 X 0. 0. 0.
RATNER, ALBERT
TRUSTEE 1.00 X 0. 0. 0.
REMIS, SHEPARD
TRUSTEE 1.00 X 0. 0. 0.
ROBINS, JUDY
TRUSTEE 1.00 X 0. 0. 0.
ROSENSWEIG, RONALD
TRUSTEE 1.00 X 0. 0. 0.
ROSENTHAL, LESLIE DANNIN
TRUSTEE 1.00 X 0. 0. 0.
ROSS, NEIL
TRUSTEE 1.00 X 0. 0. 0.
RUBIN, ROBIN
TRUSTEE 1.00 X 0. 0. 0.
SCHECK, STEVEN
TRUSTEE 1.00 X 0. 0. 0.
SEDER, DIANE
TRUSTEE 1.00 X 0. 0. 0.
SELIG, S. STEPHEN
TRUSTEE 1.00 X 0. 0. 0.
SHEINBEIN, SANDRA
TRUSTEE 1.00 X 0. 0. 0.
SHERMAN, DAVID
TRUSTEE 1.00 X 0. 0. 0.
SHOLK, BRUCE
TRUSTEE 1.00 X 0. 0. 0.
SILVERMAN, STEPHEN
TRUSTEE 1.00 X 0. 0. 0.
LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule J-2 (Form 990) 2008
832201 12-18-08
42
10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
OMB No. 1545-0047
2008
SCHEDULE J-2
(Form 990) Continuation Sheet for Form 990
Open to Public
Department of the Treasury | Attach to Form 990 to list additional information for Form 990, Part VII, Section A, line 1a. Inspection
Internal Revenue Service
Institutional trustee
and related
Key employee
organizations
Former
Officer
SMOLKER, CAROL
TRUSTEE 1.00 X 0. 0. 0.
SNYDER, EDGAR
TRUSTEE 1.00 X 0. 0. 0.
SOLOW, ALAN
TRUSTEE 1.00 X 0. 0. 0.
SPIRO, DAVID
TRUSTEE 1.00 X 0. 0. 0.
STEIRMAN, DAVID
TRUSTEE 1.00 X 0. 0. 0.
UHLMANN, PATRICIA
TRUSTEE 1.00 X 0. 0. 0.
VIROSLAV, ALICE
TRUSTEE 1.00 X 0. 0. 0.
WEIN, MICHELE SACKHEIM
TRUSTEE 1.00 X 0. 0. 0.
WEINER, KENNETH
TRUSTEE 1.00 X 0. 0. 0.
WEINSTEIN, DEBRA
TRUSTEE 1.00 X 0. 0. 0.
WEINSTEIN, STANLEY
TRUSTEE 1.00 X 0. 0. 0.
WILF, MARK
TRUSTEE 1.00 X 0. 0. 0.
YANOWITZ, GERALD
TRUSTEE 1.00 X 0. 0. 0.
YOUNG, TONI
TRUSTEE 1.00 X 0. 0. 0.
ZALES, RUTH
TRUSTEE 1.00 X 0. 0. 0.
ZEMEL, KAREN
TRUSTEE 1.00 X 0. 0. 0.
ZIMMERMAN, FRED
TRUSTEE 1.00 X 0. 0. 0.
ZLOTNIK, GARRY
TRUSTEE 1.00 X 0. 0. 0.
REIGER, HOWARD
PRESIDENT, CEO 40.00 X 734,780. 0. 67,086.
ASTROF, SAMUEL
COO & CFO 40.00 X 322,420. 0. 78,535.
LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule J-2 (Form 990) 2008
832201 12-18-08
43
10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
OMB No. 1545-0047
2008
SCHEDULE J-2
(Form 990) Continuation Sheet for Form 990
Open to Public
Department of the Treasury | Attach to Form 990 to list additional information for Form 990, Part VII, Section A, line 1a. Inspection
Internal Revenue Service
Institutional trustee
and related
Key employee
organizations
Former
Officer
HYMAN, ROBERT
SR. VICE PRES. 40.00 X 246,543. 0. 55,156.
ZALTSMAN, PAMELA
ASSOCIATE VICE PRES. 40.00 X 178,828. 0. 24,222.
LICHTER, JONATHAN
MANAGING DIRECTOR LEGAL 40.00 X 119,412. 0. 55,747.
SHAI, NACHMAN
SENIOR VICE PRES. 40.00 X 284,099. 0. 37,406.
SWARTZ, BARRY
SENIOR VICE PRES. 40.00 X 248,744. 0. 53,785.
SHAVIT, YITZCHAK
SENIOR VICE PRES. 40.00 X 233,242. 0. 71,092.
LEVINE, ERIC
ASSOCIATE VICE PRES. 40.00 X 229,771. 0. 42,374.
CASPI, REBECCA
SENIOR VICE PRESIDENT 40.00 X 241,043. 0. 31,206.
LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule J-2 (Form 990) 2008
832201 12-18-08
44
10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
OMB No. 1545-0047
Supplemental Information to Form 990
2008
SCHEDULE O
(Form 990) | Attach to Form 990. To be completed by organizations to provide
additional information for responses to specific questions for the Open to Public
Department of the Treasury
Internal Revenue Service Form 990 or to provide any additional information. Inspection
Name of the organization THE JEWISH FEDERATIONS OF Employer identification number
NORTH AMERICA, INC. 13-1624240
(REPAIRING THE WORLD), TZEDAKAH (CHARITY AND SOCIAL JUSTICE) AND TORAH
JFNA ADVOCATES TO PROTECT AND EXPAND MORE THAN $10 BILLION IN SOCIAL
JFNA PRODUCES THE GENERAL ASSEMBLY, THE PREMIER ANNUAL NORTH AMERICAN
LEADERS FROM AROUND THE GLOBE, TACKLES THE MOST CRITICAL ISSUES OF THE
THEIR VISION AND GOALS. THE MANDEL CENTER AIMS TO ESTABLISH HUMAN
CONSULTING.
LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule O (Form 990) 2008
832211
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10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
OMB No. 1545-0047
Supplemental Information to Form 990
2008
SCHEDULE O
(Form 990) | Attach to Form 990. To be completed by organizations to provide
additional information for responses to specific questions for the Open to Public
Department of the Treasury
Internal Revenue Service Form 990 or to provide any additional information. Inspection
Name of the organization THE JEWISH FEDERATIONS OF Employer identification number
NORTH AMERICA, INC. 13-1624240
FORM 990, PART VI, SECTION A, LINE 2: WENDY BLOCK AND FRANK BLOCK -
FAMILY
FEDERATIONS.
FORM 990, PART VI, SECTION A, LINE 7A: THROUGH THE FEDERATION MEMBERS
FORM 990, PART VI, SECTION A, LINE 7B: UNDER THE CORPORATION BY-LAWS THE
FORM 990, PART VI, SECTION B, LINE 12C: THE JEWISH FEDERATION OF NORTH
-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
TO THE HUMAN RESOURCES DIRECTOR. IN THE EVENT THAT MEMBERS OF THE STAFF
THE PRESIDENT THOSE DISCLOSURES THAT ARE REQUIRED BY THIS POLICY. THESE
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
EXISTS.
REPORTING
THE CHAIR OF THE BOARD AND THE CHAIR OF THE EXECUTIVE COMMITTEE (OR ANY
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,
THIS POLICY MUST BE DIRECTED IN WRITING TO THE CHAIR OF THE BOARD, CHAIR OF
WITH THE JFNA OUTSIDE COUNSEL, WHO TOGETHER SHALL BE RESPONSIBLE FOR THE
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
WILL CONFER WITH THE JFNA OUTSIDE COUNSEL, WHO TOGETHER SHALL BE
REPORTING: THE CHAIR OF THE BOARD (OR ANY COMMITTEE OF THE BOARD ENTRUSTED
THOSE THAT WERE APPROVED, AND THE BASIS UPON WHICH APPROVAL WAS GIVEN.
IN THE DETERMINATION.
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
ALL OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO FILL OUT THE
1 DURING THE ORGANIZATION'S TAX YEAR, DID YOU HAVE A FAMILY RELATIONSHIP OR
LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule O (Form 990) 2008
832211
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50
10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
OMB No. 1545-0047
Supplemental Information to Form 990
2008
SCHEDULE O
(Form 990) | Attach to Form 990. To be completed by organizations to provide
additional information for responses to specific questions for the Open to Public
Department of the Treasury
Internal Revenue Service Form 990 or to provide any additional information. Inspection
Name of the organization THE JEWISH FEDERATIONS OF Employer identification number
NORTH AMERICA, INC. 13-1624240
BUSINESS/FAMILY
2 DURING THE ORGANIZATION'S TAX YEAR, DID YOU HAVE A DIRECT BUSINESS
COMPENSATED EMPLOYEE).
3 DURING THE ORGANIZATION'S TAX YEAR, DID YOU HAVE A FAMILY MEMBER WHO HAD
ORGANIZATION?
5 AT THE END OF THE ORGANIZATION'S TAX YEAR, DID YOU HAVE A LOAN
6 DURING THE ORGANIZATION'S TAX YEAR, DID THE ORGANIZATION PROVIDE A GRANT
7 DURING THE ORGANIZATION'S TAX YEAR, DID THE ORGANIZATION PROVIDE A GRANT
ANY OF YOUR FAMILY MEMBERS OWNS MORE THAN A 35% INTEREST? IF YES, PROVIDE,
-SETS THE TERMS AND CONDITIONS OF EMPLOYMENT FOR THE CEO/PRESIDENT AND
OUTSIDE EXPERT.
-APPROVES THE TERMS AND CONDITIONS OF SENIOR MANAGEMENT TEAM (SMT) HIRES.
BY THE CEO/PRESIDENT, FOR EVERY SMT MEMBER. IN ADVANCE OF THIS REVIEW, THE
A PREDETERMINED AMOUNT.
-DECIDES WHICH SMT MEMBERS WILL BE COVERED UNDER THE NON-QUALIFIED PENSION
OTHER: PROVIDES GUIDANCE ON ANY MAJOR CLAIM BEING MADE AGAINST THE
LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule O (Form 990) 2008
832211
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10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
OMB No. 1545-0047
Supplemental Information to Form 990
2008
SCHEDULE O
(Form 990) | Attach to Form 990. To be completed by organizations to provide
additional information for responses to specific questions for the Open to Public
Department of the Treasury
Internal Revenue Service Form 990 or to provide any additional information. Inspection
Name of the organization THE JEWISH FEDERATIONS OF Employer identification number
NORTH AMERICA, INC. 13-1624240
COMMITTEE), THE CHAIR OF THE EXECUTIVE COMMITTEE, TREASURER PLUS TWO OTHER
MEMBERS.
FORM 990, PART VI, LINE 17, LIST OF STATES RECEIVING COPY OF FORM 990:
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
FORM 990, PART VI, SECTION C, LINE 18: THE JEWISH FEDERATIONS OF NORTH
AMERICA FORM 990 IS AVAILABLE UPON REQUEST AND THROUGH A DIRECT LINK TO
FORM 990, PART VI, SECTION C, LINE 19: ALL JEWISH FEDERATIONS OF NORTH
IN ADDITION, THERE IS A DIRECT LINK ON OUR WEBSITE TO VIEW OUR FORM 990 ON
GUIDESTAR.COM.
THE 990 WAS PREPARED BY THE JFNA FINANCE DEPARTMENT PROFESSIONALS. THE
FILING.
CERTAIN EMPLOYEES HAVE SHARED RESPONSIBILITIES FOR JFNA AND THE RELATED
JFNA AND THE RELATED ORGANIZATION UNITED ISRAEL APPEAL LIST TRANSFER OF
EXPENSES.
990. THEREFORE, JFNA AND ITS WHOLLY OWNED SUBSIDIARY, UNITED ISRAEL
PART VIII, LINES 11A AND 11B AND PART IX LINES 24A AND 24E
JFNA RECEIVES DONATIONS FOR OTHER ORGANIZATIONS WHICH ARE NOT INCLUDED
LINE 1 OF FORM 990 BECAUSE SUCH ITEMS ARE ACCOUNTED FOR AS AGENCY
OTHERS". FOR FISCAL YEAR JUNE 30, 2009, REVENUES AND GRANTS AMOUNTED
AS NOTED IN SCHEDULE D PART XIV, JFNA AND ITS WHOLLY OWNED SUBSIDIARY,
UNITED ISRAEL APPEAL, INC., ARE REQUIRED TO FILE SEPARATE FORM 990'S.
LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule O (Form 990) 2008
832211
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10560708 137910 UJC 2008.04040 THE JEWISH FEDERATIONS OF UJC____8
OMB No. 1545-0047
SCHEDULE R Related Organizations and Unrelated Partnerships
(Form 990) 2008
| Attach to Form 990. To be completed by organizations that answered "Yes" to Form 990, Part IV, lines 33, 34, 35, 36, or 37. Open to Public
Department of the Treasury
Internal Revenue Service | See separate instructions. Inspection
Name of the organization THE JEWISH FEDERATIONS OF Employer identification number
NORTH AMERICA, INC. 13-1624240
Part I Identification of Disregarded Entities
LHA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule R (Form 990) 2008
832161
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THE JEWISH FEDERATIONS OF
Schedule R (Form 990) 2008 NORTH AMERICA, INC. 13-1624240 Page 2
(A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
Name, address, and EIN Primary activity Legal domicile Direct controlling Predominant income Share of total Share of Disproportion- Code V-UBI General or
of related organization (state or entity (related, investment, income end-of-year ate allocations? amount in box managing
foreign unrelated) assets 20 of Schedule partner?
country) K-1 (Form 1065) Yes No
Yes No
Note. Complete line 1 if any entity is listed in Parts II, III, or IV. Yes No
1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest (ii) annuities (iii) royalties (iv) rent from a controlled entity ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1a X
b Gift, grant, or capital contribution to other organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1b X
c Gift, grant, or capital contribution from other organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1c X
d Loans or loan guarantees to or for other organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1d X
e Loans or loan guarantees by other organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1e X
(5)
(6)
832163 12-23-08 58 Schedule R (Form 990) 2008
THE JEWISH FEDERATIONS OF
Schedule R (Form 990) 2008 NORTH AMERICA, INC. 13-1624240 Page 4
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue)
that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(A) (B) (C) (D) (E) (F) (G) (H)
Name, address, and EIN Primary activity Legal domicile Are all partners Share of end-of- Dispropor- Code V-UBI General or
section 501(c)(3) tionate amount in box 20 managing
of entity (state or foreign organizations? year assets allocations? partner?
of Schedule K-1
country) Yes No Yes No (Form 1065) Yes No
832164
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