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
UNITED JEWISH FUND AND COUNCIL
Employer identification number
41-0693887
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.") ....
4,943,642
4,124,006
3,308,911
3,134,620
3,146,088
18,657,267
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..
4,943,642
4,124,006
3,308,911
3,134,620
3,146,088
18,657,267
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)..
1,307,018
6
Public Support. Subtract line 5 from line 4.
17,350,249
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..
4,943,642
4,124,006
3,308,911
3,134,620
3,146,088
18,657,267
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
714,230
306,709
73,633
207,631
160,615
1,462,818
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..
4,112
16,138
12,425
12,851
13,990
59,516
11
Total support (Add lines 7 through 10).
20,179,601
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
85.980 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
83.920 %
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, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME
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
UNITED JEWISH FUND AND COUNCIL
Employer identification number
41-0693887
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 1
THE EXECUTIVE COMMITTEE IS COMPOSED OF THE OFFICERS OF THE CORPORATION, THE IMMEDIATE PAST TWO (2) PRESIDENTS OF THIS CORPORATION, THE CHAIR OF THE CENTRAL BUDGET AND REVIEW COMMITTEE, THE OVERALL CAMPAIGN CHAIR, THE MEN'S DIVISION CAMPAIGN CHAIR, THE WOMEN'S PHILANTHROPY CHAIR AND PRESIDENT, THE YOUNG LEADERSHIP CHAIR, AND IN ADDITION, THREE (3) MEMBERS OF THE BOARD OF DIRECTORS WHO MAY BE NOMINATED BY THE PRESIDENT AND ELECTED BY THE BOARD OF DIRECTORS AND WHO SHALL SERVE AT THE PLEASURE OF THE PRESIDENT. THE EXECUTIVE COMMITTEE SHALL HAVE AND EXERCISE THE COMPLETE AUTHORITY AND POWER OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE ORDINARY, ROUTINE AND ADMINISTRATIVE AFFAIRS OF THE CORPORATION IN THE INTERIM BETWEEN MEETINGS OF THE BOARD OF DIRECTORS; PROVIDED, HOWEVER, THAT THE EXECUTIVE COMMITTEE SHALL REPORT ITS PROCEEDINGS TO THE BOARD OF DIRECTORS AT ITS NEXT MEETING FOR RATIFICATION.
FORM 990, PART VI, SECTION A, LINE 2
MICHAEL & POLLY SAXON - FAMILY RELATIONSHIP WENDY BALDINGER & JON GARON - FAMILY RELATIONSHIP
FORM 990, PART VI, SECTION A, LINE 6
ALL PERSONS WHO CONTRIBUTE YEARLY THE PRESCRIBED MEMBERSHIP DUES OR MORE TO THE ORGANIZATION SHALL BE VOTING MEMBERS DURING THE FISCAL YEAR FOR WHICH THE CONTRIBUTION WAS MADE, PROVIDED THAT THE CONTRIBUTION IS MADE AT A TIME PRIOR TO THE ANNUAL MEETING.
FORM 990, PART VI, SECTION A, LINE 7A
THIRTY-NINE OF THE DIRECTORS OF THE ORGANIZATION ARE ELECTED AT THE ANNUAL MEETING OF THE CORPORATION. DIRECTORS ARE NOMINATED BY THE NOMINATING COMMITTEE AND ELECTED BY AND FROM THE MEMBERSHIP OF THE ORGANIZATION. THESE DIRECTORS SHALL SERVE A TERM OF THREE YEARS EACH, AND SHALL BE ELECTED SUCH THAT ONE-THIRD OF THE DIRECTORS IS ELECTED EACH YEAR. FIVE DIRECTORS ARE NOMINATED BY THE PRESIDENT FROM THE MEMBERSHIP OF THE ORGANIZATION AND ARE ELECTED BY THE BOARD OF DIRECTORS TO SERVE A TERM OF ONE YEAR EACH AT ITS FIRST REGULAR BOARD MEETING FOLLOWING THE ANNUAL MEETING.
FORM 990, PART VI, SECTION A, LINE 7B
ALL BYLAWS OF THE ORGANIZATION ARE SUBJECT TO ALTERATION, ADDITION, AMENDMENT OR REPEAL BY THE AFFIRMATIVE VOTE OF A MAJORITY OF THE MEMBERS PRESENT AT ANY ANNUAL MEETING OR AT ANY SPECIAL MEETING CALLED FOR THAT PURPOSE, OR BY THE AFFIRMATIVE VOTE OF TWO-THIRDS OF THE MEMBERS OF THE BOARD OF DIRECTORS PRESENT AT ANY MEETING OF THE BOARD OF DIRECTORS AT WHICH A QUORUM IS PRESENT.
FORM 990, PART VI, SECTION B, LINE 11
THE ORGANIZATION'S BOARD OF DIRECTORS DELEGATES THE TASK OF REVIEWING AND APPROVING THE FORM 990 TO THE AUDIT COMMITTEE.
FORM 990, PART VI, SECTION B, LINE 12C
EACH MEMBER OF THE BOARD IS REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY ANNUALLY AND DISCLOSE ANY CIRCUMSTANCES THAT MIGHT RESULT IN A CONFLICT OF INTEREST EXISTING. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, THE INTERESTED PERSON MUST LEAVE THE BOARD (OR COMMITTEE) MEETING WHILE THE FINANCIAL INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD (OR COMMITTEE) MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. THE BOARD (OR COMMITTEE) MEETING MINUTES DOCUMENT ALL PROCEEDINGS RESULTING FROM POTENTIAL AND ACTUAL CONFLICTS OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15
THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED ANNUALLY THROUGH NEGOTIATION WITH THE BOARD CHAIR, WITH CONSULTATION FROM THE PERSONNEL COMMITTEE. THIS PROCESS WAS LAST UNDERTAKEN IN 2011 FOR THE EXECUTIVE DIRECTOR, E. SKORA. OTHER OFFICERS/KEY EMPLOYEE'S COMPENSATION IS PROPOSED BY THE EXECUTIVE DIRECTOR AND PRESENTED TO THE PERSONNEL COMMITTEE FOR REVIEW AND APPROVAL. THIS PROCESS WAS LAST UNDERTAKEN IN 2011 FOR THE FINANCE DIRECTOR, R. LOWENSTEIN.
FORM 990, PART VI, SECTION C, LINE 19
THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED GAINS ON INVESTMENTS: 96,071. CHANGE IN VALUE OF CHARITABLE REMAINDER TRUSTS 18,007. TOTAL TO FORM 990, PART XI, LINE 5: 114,078.
SUMMARY OF CHANGES FOR AMENDED RETURN
FORM 990, HEADING, AMENDED RETURN
THE ORGANIZATION MADE THE FOLLOWING AMENDMENTS TO THE 2010 FORM 990: FORM 990, PART III, LINE 1: CLARIFIED THE ORGANIZATION SERVES THE GREATER ST. PAUL AREA FORM 990, PART III, LINE 4A: CLARIFIED THAT THE ORGANIZATION MAKES CONTRIBUTIONS TO BENEFICIARY AGENCIES FORM 990, PART VI, SECTION B, LINE 13: CORRECTED RESPONSE FOR WRITTEN WHISTLEBLOWER POLICY TO "YES" FORM 990, PART VII, SECTION A: CHANGED TWO INDIVDUALS' TITLES TO PAST PRESIDENT SCHEDULE O, NARRATIVE FOR FORM 990, PART VI, SECTION A, LINE 1A: CLARIFIED THAT THE WOMEN'S FHILANTHROPY CHAIR AND PRESIDENT IS A MEMBER SCHEDULE O, NARRATIVE FOR FORM 990, PART VI, SECTION A, LINE 2: UPDATED FAMILY RELATIONSHIPS BETWEEN INDIVDIUALS LISTED IN FORM 990, PART VII SCHEDULE O, NARRATIVE FOR FORM 990, PART VI, SECTION B, LINES 15A AND 15B: CLARIFIED THE PRCOESSES USED FOR DETERMINATION OF COMPENSATION FOR THE TOP MANAGEMENT OFFICIAL AND OTHER OFFICERS/KEY EMPLOYEES OF THE ORGANIZATION; UPDATED THE YEAR THE PROCESSES WERE MOST RECENTLY UNDERTAKEN
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.