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. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
AMERICAN JEWISH WORLD SERVICE INC
Employer identification number
22-2584370
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 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 monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
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 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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
41,845,585
48,116,546
48,758,530
50,583,433
72,780,195
262,084,289
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
41,845,585
48,116,546
48,758,530
50,583,433
72,780,195
262,084,289
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)..
10,028,345
6
Public support. Subtract line 5 from line 4.
252,055,944
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
41,845,585
48,116,546
48,758,530
50,583,433
72,780,195
262,084,289
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
336,708
284,442
248,852
220,140
210,579
1,300,721
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.)..
61,234
36,203
39,511
47,407
13,364
197,719
11
Total support (Add lines 7 through 10).
263,582,729
12
Gross receipts from related activities, etc. (see instructions)
..................
12
1,298,511
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 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
95.630 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
99.110 %
16a
33 1/3% support test—2013.
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—2012.
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—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
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 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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and 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) 2013
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.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
AMERICAN JEWISH WORLD SERVICE INC
Employer identification number
22-2584370
Return Reference
Explanation
FORM 990, PART VI, SECTION B, LINE 11
ANNUALLY, THE FINANCE TEAM, ALONG WITH MANAGEMENT, PERFORMS A THOROUGH REVIEW OF THE FORM 990, INCLUDING ALL SCHEDULES AND SUPPLEMENTAL INFORMATION RELATED TO IT. THE RETURN IS THEN REVIEWED BY THE AJWS AUDIT AND RISK MANAGEMENT COMMITTEE AND BEFORE FILING, THE FORM 990 IS DISTRIBUTED TO THE FULL BOARD FOR REVIEW AND COMMENTS.
FORM 990, PART VI, SECTION B, LINE 12C
AMERICAN JEWISH WORLD SERVICE (AJWS) REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH OUR CONFLICT OF INTEREST POLICY. THE ORGANIZATION'S OFFICERS, DIRECTORS, TRUSTEES AND ALL EMPLOYEES ANNUALLY UPDATE THE CONFLICTS OF INTEREST DISCLOSURE STATEMENT, WHICH IS THEN REVIEWED BY THE COMPLIANCE OFFICER. IF AN INDIVIDUAL WERE TO DISCLOSE A POTENTIAL CONFLICT OF INTEREST, IT IS REVIEWED BY THE PRESIDENT, EXECUTIVE COMMITTEE AND BOARD OF TRUSTEES FOR FINAL DETERMINATION. THIS PROCESS WAS DONE IN LATE NOVEMBER 2013.
FORM 990, PART VI, SECTION B, LINE 15
HUMAN RESOURCES HIRED AN INDEPENDENT THIRD PARTY, ORC WORLDWIDE, IN 2010 TO EVALUATE AJWS'S EXISTING JOB AND PAY STRUCTURE AND TO ASSESS INTERNAL EQUITABILITY AND EXTERNAL COMPETITIVENESS OF STAFF SALARIES. USING A COMBINATION OF PUBLISHED COMPENSATION SURVEY SOURCES, ORC COMPARED AJWS SALARIES WITH MARKET SALARIES IN SIMILARLY SIZED NON-PROFIT ORGANIZATIONS AT THE AVERAGE, 25TH, 50TH, 65TH, AND 75TH PERCENTILES. USING THIS ANALYSIS, THE FIRM DEVELOPED A COMPENSATION STRUCTURE, WHICH IS USED TO INFORM ORGANIZATION-WIDE COMPENSATION DECISIONS. THIS COMPENSATION STRUCTURE IS CURRENTLY UNDERGOING REVIEW FOR A REFRESH (TO BE IMPLEMENTED IN 2014) BY A THIRD PARTY AT INSIDENGO, A CONSULTING ARM OF THE MEMBERSHIP ORGANIZATION. ANNUALLY THE CEO'S SALARY IS APPROVED BY THE COMPENSATION COMMITTEE, A SUBSET OF THE EXECUTIVE COMMITTEE, OF THE AJWS BOARD OF TRUSTEES. THIS RECOMMENDATION IS BASED ON INPUT FROM THE CHAIR OF THE BOARD AND THE DIRECTOR OF HUMAN RESOURCES AND ADMINISTRATIVE SERVICES. WHEN DETERMINING THE CEO'S SALARY, THE COMPENSATION COMMITTEE REVIEWS THE CEO'S PERFORMANCE EVALUATION IN CONJUNCTION WITH COMPARABLE EXECUTIVE DIRECTOR SALARIES AT NONPROFIT ORGANIZATIONS IN VARIOUS CATEGORIES OF COMPARABLE WORK - INTERNATIONAL DEVELOPMENT, JEWISH COMMUNAL WORK, SOCIAL SERVICE, AND HUMAN RIGHTS. DURING THE ANNUAL COMPENSATION COMMITTEE MEETING, WHICH IS DOCUMENTED BY MEETING MINUTES AND A FORMAL MEMO, THE CEO SALARY IS APPROVED AND THEN HR PROCESSES THE CHANGE. EXECUTIVE TEAM (EXECUTIVE VICE PRESIDENT, ALL VICE PRESIDENTS AND OTHER KEY EMPLOYEES) SALARIES ARE DETERMINED IN PARTNERSHIP BETWEEN THE CEO AND EXECUTIVE VICE PRESIDENT (EXCLUDING THE EXECUTIVE VICE PRESIDENT'S OWN SALARY WHICH IS DISCUSSED BETWEEN THE CEO AND CHAIR OF THE BOARD OF TRUSTEES). PERFORMANCE REVIEWS, COMPLEXITY OF POSITION, EXPERIENCE LEVEL AND THE THIRD PARTY APPROVED AJWS COMPENSATION STRUCTURE ARE THE ANCHORS USED TO INFORM THE AFOREMENTIONED SALARY RECOMMENDATIONS. ONCE SALARY RECOMMENDATIONS ARE MADE FOR THESE POSITIONS, THE DIRECTOR OF HR & ADMINISTRATIVE SERVICES REVIEWS ALL RECOMMENDATIONS AND THEN PREPARES A PACKAGE OF INFORMATION FOR THE MEMBERS OF THE COMPENSATION COMMITTEE TO REVIEW AND APPROVE. THE COMPENSATION COMMITTEE, COMPRISED OF MEMBERS OF THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES, HAS A COMMITTEE MEETING IN WHICH THE DIRECTOR OF HR & ADMINISTRATIVE SERVICES PRESENTS THE PACKAGE OF COMPENSATION RECOMMENDATIONS FOR DISCUSSION, REVIEW AND FINAL APPROVAL. BASED ON THE OUTCOME OF THIS MEETING, THE COMPENSATION COMMITTEE APPROVES THE COMPENSATION TRANSACTIONS FOR THE CEO AND THE ACTIONS PROPOSED BY THE CEO AND EVP FOR HIS/HER DIRECT REPORTS. THESE COMPENSATION TRANSACTIONS ARE ALL DOCUMENTED AND SIGNED OFF ON BY THE MEMBERS OF THE COMPENSATION COMMITTEE. A COPY OF THE APPROVAL IS PLACED IN EACH APPLICABLE EMPLOYEE'S PERSONNEL FILE. MEETING MINUTES FOR THE COMPENSATION COMMITTEE ARE ALSO KEPT FOR RECORD.
FORM 990, PART VI, SECTION C, LINE 19
AMERICAN JEWISH WORLD SERVICE (AJWS) MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VII
THE ORGANIZATION, IN A FULL TRANSPARENCY POSTURE TO REPORTING, IS REPORTING ALL BENEFITS IN FULL IN PART VII, COLUMN F, AND NOT APPLYING THE $10,000 PER ITEM EXCEPTION FOR CERTAIN BENEFITS.
FORM 990, PART XI, LINE 9:
ACTUARIAL GAIN ON CHARITABLE GIFT ANNUITY OBLIGATION 11,001.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.