Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
THE AMERICAN JEWISH JOINT DISTRIBUTION COMMITTEE INC
Employer identification number
13-1656634
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 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 or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
234,483,011
241,631,369
244,697,647
223,971,020
244,833,490
1,189,616,537
2
Tax revenues levied for the organization'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 through 3..
234,483,011
241,631,369
244,697,647
223,971,020
244,833,490
1,189,616,537
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)..
322,508,076
6
Public Support. Subtract line 5 from line 4.
867,108,461
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
234,483,011
241,631,369
244,697,647
223,971,020
244,833,490
1,189,616,537
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
4,678,828
5,281,097
6,605,709
4,880,010
3,831,483
25,277,127
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
643,537
181,420
495,926
1,320,883
11
Total support (Add lines 7 through 10).
1,216,214,547
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
71.300 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
78.740 %
16a
33 1/3% support test—2010.
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
......................
b
33 1/3% support test—2009.
If the organization did not check the 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—2010.
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—2009.
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) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(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 performed, 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 business under section 513..
4
Tax revenues levied for the organization'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 through 5.
7a
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 $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
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. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
THE AMERICAN JEWISH JOINT DISTRIBUTION COMMITTEE INC
Employer identification number
13-1656634
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 2
THE ORGANIZATION DISTRIBUTES A QUESTIONNAIRE ANNUALLY TO ITS OFFICERS, DIRECTORS AND KEY EMPLOYEES CONCERNING THE FAMILY AND BUSINESS RELATIONSHIPS REQUIRED TO BE REPORTED ON PART VI SECTION A LINE 2 AND SCHEDULE O. THE FOLLOWING DIRECTORS HAVE FAMILY RELATIONSHIPS WITH OTHER DIRECTORS: 1. DIRECTOR HENRY TAUB HAS A FAMILY RELATIONSHIP WITH DIRECTOR STEVEN TAUB 2. DIRECTOR GEOFFREY COLVIN HAS A FAMILY RELATIONSHIP WITH DIRECTOR HEINZ EPPLER. 3. DIRECTOR CHARLES RIBAKOFF AND DIRECTOR BETSY SHEERR HAVE A FAMILY RELATIONSHIP WITH EACH OTHER. 4. DIRECTOR RANDALL KAPLAN HAS A FAMILY RELATIONSHIP WITH DIRECTOR KATHY MANNING. 5. DIRECTOR IRVING SMOKLER AND DIRECTOR NORA BARRON HAVE A FAMILY RELATIONSHIP WITH EACH OTHER AND DIRECTOR MANDELL BERMAN. 6. DIRECTOR JOSEPH WILF HAS A FAMILY RELATIONSHIP WITH DIRECTOR MARK WILF. 7. DIRECTOR M. KENNETH WITOVER HAS A FAMILY RELATIONSHIP WITH DIRECTOR MARTIN PAISNER.
FORM 990, PART VI, SECTION B, LINE 11
THE FORM 990 WAS MADE AVAILABLE TO THE BOARD OF DIRECTORS. THE BOARD WAS ASKED TO SUBMIT ANY COMMENTS OR QUESTIONS TO THE COO OF FINANCE. AFTER COMMENTS WERE RECEIVED AND REVIEWED, THE FINAL FORM 990 WAS DISTRIBUTED TO THE BOARD PRIOR TO ITS SUBMISSION TO THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C
SECTION 3.5.10 OF JDC'S BYLAWS REQUIRES THAT "ALL MEMBERS OF THE BOARD OF DIRECTORS SHALL BE REQUIRED TO SIGN AN ANNUAL CONFLICT OF INTEREST STATEMENT. THOSE WHO DO NOT SUBMIT THIS STATEMENT WITHIN NINETY DAYS AFTER THE DATE OF DISTRIBUTION OF THE STATEMENT TO THE BOARD OF DIRECTORS SHALL BE SUSPENDED FROM THE BOARD UNTIL SUCH STATEMENT IS SUBMITTED." THE STATEMENT IS DISTRIBUTED TO THE BOARD AFTER THE FIRST DAY OF EACH CALENDAR YEAR. JDC'S CHIEF OPERATING OFFICER OF FINANCE MONITORS BOARD MEMBER RESPONSES AND SENDS FOLLOW UP REQUESTS TO THOSE BOARD MEMBERS WHO HAVE NOT SUBMITTED THEIR STATEMENTS BY THE APPROPRIATE DEADLINE. ALL STATEMENTS ARE REVIEWED BY JDC MANAGEMENT AND ANY POTENTIAL CONFLICTS ARE REFERRED TO OUTSIDE LEGAL COUNSEL FOR OPINION. ALL JDC EMPLOYEES, INCLUDING ITS OFFICERS AND KEY EMPLOYEES, ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY STATEMENT WHEN THEY ARE HIRED BY JDC. EMPLOYEES ARE REQUIRED TO UPDATE THIS STATEMENT ANNUALLY. JDC'S HUMAN RESOURCES DIRECTOR MONITORS COMPLIANCE WITH THE STATEMENT AND SUBMITS A REPORT TO JDC MANAGEMENT OF ALL POTENTIAL CONFLICTS OF INTEREST; MANAGEMENT WILL THEN DETERMINE, WITH THE ASSISTANCE OF OUTSIDE COUNSEL, WHETHER A CONFLICT OF INTEREST EXISTS. ANY PERSONS WITH A CONFLICT DO NOT PARTICIPATE IN THE DECISION-MAKING PROCESS.
FORM 990, PART VI, SECTION B, LINE 15
JDC'S PERSONNEL AND MANAGEMENT COMMITTEE MEETS ANNUALLY EACH DECEMBER TO REVIEW AND APPROVE THE SALARIES AND BENEFITS OF EACH JDC EMPLOYEE. THE PERSONNEL AND MANAGEMENT COMMITTEE CONSISTS OF NINE BOARD MEMBERS INCLUDING THE CHAIRPERSON, THE PRESIDENT, AND THE TREASURER AS WELL AS TWO OTHER PAST JDC PRESIDENTS AND FOUR OTHER BOARD MEMBERS APPOINTED BY THE PRESIDENT. ALL MEMBERS OF THE COMMITTEE ARE INDEPENDENT DIRECTORS/TRUSTEES OF JDC. THE ORGANIZATION OBTAINS COMPARABILITY DATA FOR THE CEO'S SALARY AND BENEFITS. JDC HIRES AN INDEPENDENT, OUTSIDE FIRM TO PREPARE A REPORT TO ASSIST THE COMMITTEE WITH AN INDEPENDENT ANALYSIS OF MARKET COMPENSATION PRACTICES FOR CEO'S OF OTHER NON-PROFIT ORGANIZATIONS. THE ANALYSIS INCLUDES BASE SALARY, OTHER CASH COMPENSATION, AND BENEFITS. INFORMATION IS ALSO OBTAINED FROM THE MOST RECENT FEDERAL FORMS 990 OF THESE OTHER ORGANIZATIONS AND SHARED WITH THE COMMITTEE. THE COMMITTEE ALSO DISCUSSES AND REVIEWS THE CEO'S PERFORMANCE OVER THE PAST YEAR AND CONSIDERS THIS IN ITS OVERALL DECISION MAKING PROCESS. MINUTES OF THE MEETING ARE PREPARED DISCLOSING PERSONS ATTENDED, TERMS OF THE RECOMMENDATIONS, AND THE COMPARABILITY DATA OBTAINED AND RELIED UPON BY THE COMMITTEE. THE MINUTES ARE SHARED WITH THE COMMITTEE WITHIN 60 DAYS OF THE DATE OF THE MEETING. THIS PROCESS WAS LAST CONDUCTED IN 2010.
FORM 990, PART VI, SECTION C, LINE 19
COPIES OF JDC'S TAX-EXEMPT DETERMINATION DOCUMENT, BYLAWS, ARTICLES OF INCORPORATION, WHISTLEBLOWER POLICY, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND FEDERAL FORM 990 ARE MAINTAINED AND ARE MADE AVAILABLE ON JDC'S WEBSITE.
HOURS DEVOTED TO RELATED ORGANIZATION
FORM 990 PART VII COLUMN B
RALPH GOLDMAN: 40 HOURS
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED GAINS ON INVESTMENTS: 25,858,013. PRIOR PERIOD ADJUSTMENTS: -170,771. ACTUARIAL LOSS ON ANNUITY OBLIGATIONS -33,650. PENSION AND POSTRETIREMENT BENEFIT ADJUSTMENT (SEE NOTE ON SCHEDULE O) -3,768,871. CHANGE IN VALUE OF INVESTMENT IN AJJDC REAL ESTATE COMPANY, LTD. -41,330. CANCELLATION OF PRIOR YEAR'S APPROPRIATION 2,274,189. REFUND OF PRIOR YEAR'S CONTRIBUTION -366,969. TOTAL TO FORM 990, PART XI, LINE 5: 23,750,611.
AUDIT COMMITTEE
FORM 990, PART XI, LINE 2C
THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
TRANSACTIONS WITH RELATED ORGANIZATIONS
FORM 990, SCHEDULE R, PART V
ALL AMOUNTS INDICATED WERE CASH TRANSACTIONS.
MISSION STATEMENT
FORM 990, PAGE 2, PART III
SINCE 1914, THE AMERICAN JEWISH JOINT DISTRIBUTION COMMITTEE (JDC) HAS ACTED ON BEHALF OF NORTH AMERICA'S JEWISH COMMUNITIES AND OTHERS TO FULFILL THE PRINCIPLE THAT "KOL YISRAEL AREVIM ZEH L'ZEH"-ALL JEWS ARE RESPONSIBLE FOR ONE ANOTHER. JDC IS DEDICATED TO SERVING THE NEEDS OF JEWS THROUGHOUT THE WORLD, PARTICULARLY WHERE THEIR LIVES AS JEWS ARE THREATENED OR MADE MORE DIFFICULT, THROUGH THE FOLLOWING MISSION: RESCUE WHENEVER AND WHEREVER A JEWISH COMMUNITY IS THREATENED: IN THE EARLY 1990'S, JDC HELPED SUSTAIN AND RESCUE 15,000 ETHIOPIAN JEWS. TODAY, JDC MAINTAINS GLOBAL NETWORKS AND CONTINGENCY PLANS IN THE EVENT OF A CRISIS. RELIEF FOR JEWISH COMMUNITIES IN DISTRESS: JDC PROVIDES FOOD, CLOTHING, AND MEDICINE TO HUNDREDS OF THOUSANDS OF IMPOVERISHED ELDERLY HOLOCAUST SURVIVORS AND CHILDREN IN NEED IN THE FORMER SOVIET UNION AND THROUGHOUT THE WORLD. RENEWAL AND DISCOVERY OF JEWISH HERITAGE AND JEWISH COMMUNITY LIFE: SINCE THE FALL OF COMMUNIST REGIMES IN EUROPE, JDC HELPS JEWISH COMMUNITIES REDISCOVER THEIR HERITAGE AND REBUILD A VIBRANT JEWISH COMMUNAL LIFE. PARTNERSHIP WITH ISRAEL AS IT ADDRESSES THE SOCIAL SERVICE NEEDS OF ITS MOST VULNERABLE COMMUNITIES: CHILDREN AT RISK, STRUGGLING IMMIGRANT POPULATIONS, THE ELDERLY, AND THE DISABLED. INTERNATIONAL DEVELOPMENT PROGRAM (IDP): NON-SECTARIAN AID IN RESPONSE TO NATURAL AND MANMADE DISASTERS AND LONG-TERM DEVELOPMENT ASSISTANCE PROVIDED TO NON-JEWS TO FULFILL THE JEWISH TENET OF TIKKUN OLAM, THE MORAL RESPONSIBILITY TO REPAIR THE WORLD AND ALLEVIATE SUFFERING WHEREVER IT EXISTS. OPERATING PRINCIPLES - JDC ADHERES TO THE FOLLOWING THREE OPERATING PRINCIPLES: A) JDC IS NON-PARTISAN AND APOLITICAL. B) JDC SEEKS TO EMPOWER LOCAL COMMUNITIES BY CREATING MODEL PROGRAMS AND TRAINING LOCAL LEADERSHIP TO MANAGE THE PROGRAMS. DURING A PROJECT'S FORMATIVE STAGE, JDC HANDLES THE ADMINISTRATIVE RESPONSIBILITIES AND EVALUATES THE PROJECT FOR EFFECTIVENESS. C) JDC BUILDS COALITIONS WITH STRATEGIC PARTNERS WHO, ULTIMATELY, WILL ASSUME RESPONSIBILITY FOR THE PROGRAMS. OFTEN REFERRED TO AS "THE JOINT," JDC HAS WORKED IN OVER 85 COUNTRIES OVER THE COURSE OF ITS HISTORY AND HAS PLAYED A ROLE AT VIRTUALLY EVERY MAJOR JUNCTURE OF JEWISH HISTORY SINCE ITS FOUNDING.
PENSION AND POSTRETIREMENT BENEFIT ADJUSTMENT
FORM 990 SCHEDULE D, PART XIV
NOTE: THIS REPRESENTS BALANCE NEEDED TO FUND FASB #158 PENSION BENEFIT OBLIGATION REQUIREMENT TO PENSION PLAN.
DUE TO THALHEIMER FAMILY-JDC SUPPORT FOUNDATION
FORM 990, SCHEDULE D, PART X
THE THALHEIMER FAMILY-JDC SUPPORT FOUNDATION HAS FUNDS INVESTED IN JDC'S INVESTMENT POOL FOR THE BENEFIT OF THE THALHEIMER FAMILY-JDC SUPPORT FOUNDATION.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.