Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (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 listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 244,833,490 | 277,738,512 | 298,486,525 | 326,962,266 | 306,288,504 | 1,454,309,297 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 244,833,490 | 277,738,512 | 298,486,525 | 326,962,266 | 306,288,504 | 1,454,309,297 |
| 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).. | 510,533,045 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 943,776,252 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 244,833,490 | 277,738,512 | 298,486,525 | 326,962,266 | 306,288,504 | 1,454,309,297 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 3,831,483 | 7,100,263 | 8,833,839 | 13,114,132 | 9,652,454 | 42,532,171 |
| 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 VI.).. | 498,820 | 498,820 | ||||
| 11 | Total support Add lines 7 through 10. | 1,497,989,220 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| mission, continued | Part III Line 1 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, Through an infrastructure of local independent affiliates throughout the region, provides support that results in the provision of 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 RESPONSIBILITIES 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. |
| Program Service accomplishments, continued | Part III Line 4a, 4b, 4c, 4d 4a: relief, welfare, and health Programs include: Food and nutritional support Development of Social Services Homecare Medical services, equipment, and medication Emergency grants IN 2014, JDC, Through an infrastructure of independent local affiliates, has PROVIDED ROUGHLY 175,000 JEWS IN NEED AROUND THE WORLD WITH MUCH NEEDED SOCIAL SERVICES. IN 2014, JDC PROVIDED some 12.5 MILLION HOURS OF HOMECARE TO NEEDY ELDERLY IN THE FORMER SOVIET UNION AND EASTERN EUROPE. OVER 140,000 JEWISH ELDERLY IN NEED RECEIVEd SPECIFIC SERVICES FOR THE AGED FROM JDC. 4b: empowerment and training Programs include: Leadership Training Professional Training - Social Work, Jewish Life & Community Development Vocational Training & Employment Developing Volunteerism IN 2014, THOUSANDS OF JEWS BENEFITTED FROM ACCESS TO JDC'S ARIEL JOB CENTERS IN COUNTRIES IN EUROPE AND LATIN AMERICA, AS WELL AS AN ARRAY OF LEADERSHIP TRAINING PROGRAMS AROUND THE WORLD. 4c: social development and strengthening of jewish life Programs include: Jewish Tradition/Religion/Holiday Celebrations Jewish Community Centers Formal Jewish Education (Schools) Informal Jewish Education (Clubs and other activities) Camps and Retreats Educational Activities & Materials (Publications, Curricula, E-learning, Web-resources, Libraries etc) IN 2014, IN THE FSU ALONE, JDC SUPPORTED THE PARTICIPATION OF SOME 50,000 INDIVIDUALS IN ACTIVITIES RELATED TO SOCIAL DEVELOPMENT AND STRENGTHENING JEWISH LIFE. |
| 4d: International Development Programs | The International Development Program focuses emergency response to crises and its longer-term rehabilitation and developmental assistance efforts in areas related to JDC's core program expertise. It exports models, best practices, and knowledge from JDC's global and Israel programs, applying them in keeping with local realities and cultural norms. Training is an essential part of these efforts, with the aim of enhancing the capacities of local partners to ensure that projects continue to have a long-term impact even after JDC's involvement has ended. 4d: Research and Development These programs include JDC's research institutes, other types of research studies and JDC's investment in development of technologies and information systems. 4d: Next generation Entwine, an initiative of JDC, is a movement for young Jewish leaders, influencers, and advocates who seek to make a meaningful impact on global Jewish needs and international humanitarian issues. Form 990, Part V, LIne 1a the total number of 1099's for the tax year includes 21 payments for the gift annuity trusts. |
| Interest in financial account in a foreign country | Form 990, Part V, Line 4b Interest in financial account in a foreign country Argentina, Australia, Austria, Bosnia, Bulgaria, Cyprus, Estonia, Ethiopia, France, Hungary, India, Israel, Italy, Morocco, Poland, Romania, Switzerland, United Kingdom |
| Relationship Disclosure | 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 relations with other directors. 1. Betsy Sheerr, Charles Ribakoff and Benjamin Gordon 2. Irving Smokler, Nora Barron and Mandell Berman 3. Sylvia Hassenfeld, Ellen Block and Robert Mann 4. Mark Sisisky, Joanne Moore and Nancy hackerman 5. David Colman and John Colman 6. Mark Wilf and Joseph Wilf |
| Process used to review form 990 | Form 990, Part VI, Section B, line 11 THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND REVIEWED INTERNALLY BY JDC'S MANAGEMENT PRIOR TO BEING MADE AVAILABLE TO THE BOARD OF DIRECTORS. THE BOARD WAS ASKED TO SUBMIT ANY COMMENTS OR QUESTONS TO THE Chief Operating Officer OF FINANCE. AFTER COMMENTS WERE RECEIVED, REVIEWED AND INCORPORATED, AS NEEDED, THE FINAL FORM 990 WAS DISTRIBUTED TO THE BOARD PRIOR TO ITS SUBMISSION TO THE IRS. |
| Conflict of Interest Policy Monitoring & Enforcement | Form 990, part VI, section B, line 12 Directors are required to sign an annual conflict of interest statement. Those who do not submit this statement may be suspended from the board until such statement is submitted. The statement is distributed to the board after the first of each calendar year. JDC's General counsel and compliance officer monitors board member disclosures and sends follow up requests to those board members who have not submitted their statements by the appropriate deadline. All statements are reviewed by legal counsel. In the event a conflict is determined to exist, the conflict of interest policy requires that the audit committee, consisting of independent directors, discuss, and take action in relation to the conflict. Any person with a conflict does not participate in the decision-making process for resolution of the conflict. |
| Process for Determining Compensation | Form 990, Part VI, Section B, line 15 JDC's Human Resources committee has been presented with and has reviewed the total compensation of JDC officers, key employees, and highly compensated professional staff during its December 2014 meeting. All members of the committee are independent directors/trustees of JDC. The organization obtains comparable 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 CEOs of other non-profit organizations. The analysis includes base salary, other compensation, and benefits. Information is also obtained from the most recent federal form 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 comparable data obtained and relied upon by the committee. The minutes are shared with the committee within 60 days from the date of the meeting. |
| Availability of documents to the public | Form 990, Part VI, Section C, Line 19 Copies of JDCs Tax-exempt determination letter, bylaws, articles of incorporation, whistleblower policy, conflict of interest policy, financial statements, and federal form 990 are maintained and made available on JDCs website. |
| Prior period Adjustments | Form 990, Part IX, Line 8 Reduction of receivables from Wohl (201,000) Decrease to other income 70,505 Total (130,495) Other changes in net assets Form 990, Part IX, Line 9 Pension and postretirement benefit adjustment ($5,609,760) Actuarial loss (265,285) Total (5,875,045) |
| FUNDING FROM U.S. GOVERNMENT AGENCIES | Form 990, PART XII line 3 JDC DOES NOT RECEIVE ANY FUNDING FROM U.S. GOVERNMENT AGENCIES. THEREFORE, IT IS NOT REQUIRED TO UNDERGO AN AUDIT OR AUDITS AS SET FORTH IN THE SINGLE AUDIT ACT AND OMB CIRCULAR A-133. |
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