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.") .... | 16,149,640 | 16,308,332 | 19,524,634 | 23,873,084 | 25,368,622 | 101,224,312 |
| 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 | 16,149,640 | 16,308,332 | 19,524,634 | 23,873,084 | 25,368,622 | 101,224,312 |
| 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. | 101,224,312 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 16,149,640 | 16,308,332 | 19,524,634 | 23,873,084 | 25,368,622 | 101,224,312 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 216,931 | 183,650 | 135,512 | 90,390 | 312,974 | 939,457 |
| 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.).. | ||||||
| 11 | Total support Add lines 7 through 10. | 102,163,769 | |||||
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) |
||||
| 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 |
||||
|
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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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINES 4A AND 4E | THE ORGANIZATION IS AMENDING THE 2014 FORM 990 DUE TO INADVERTENT MISALLOCATION OF FUNCTIONAL EXPENSES. THE AMOUNT OF PROGRAM SERVICE EXPENSES ON FORM 990, PART III, LINE4A FOR INTERNATIONAL TELEVISION BROADCASTS CHANGED FROM $12,299,057 TO $13,677,425. AS A RESULT, THE TOTAL PROGRAM SERVICE EXPENSES ON FORM 990, PART III, LINE 4E CHANGED FROM $14,114,893 TO $15,493,261. |
| FORM 990, PART VI, SECTION B, LINE 11 | THROUGHOUT JVMI'S 2014 FINANCIAL YEAR, ALL OFFICERS AND DIRECTORS REGULARLY REVIEWED FINANCIAL STATEMENTS PREPARED BY THE ORGANIZATIONS DIRECTOR OF FINANCE (DOF). THIS REVIEW INCLUDED A COMPARISON WITH THE BUDGET THAT THE BOARD OF DIRECTORS HAD FORMALLY APPROVED FOR 2014. THE INFORMATION NECESSARY TO PREPARE THE ORGANIZATIONS 2014 FORM 990 TAX RETURN WAS COMPILED THROUGHOUT THE 2014 CALENDAR YEAR BY THE JVMI ACCOUNTING STAFF AND VERIFIED BY THE DOF. THIS INFORMATION WAS PRESENTED TO THE ORGANIZATION'S CPA, WHO PREPARED A DRAFT 2014 FORM 990, AS WELL AS AUDITED FINANCIAL STATEMENTS FOR REVIEW BY THE ORGANIZATION'S DOF. AFTER THIS, THE CPA INCORPORATED ANY SUGGESTED REVISIONS INTO THE 990, AND FORWARDED A COPY OF THE FINALIZED COMPLETED FORM 990 TO THE DOF, WHO THEN REVIEWED THE COMPLETED FORM 990 WITH THE ORGANIZATION'S CEO, WHO THEN SIGNED THE FORM 990 BEFORE SUBMISSION TO THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | JEWISH VOICE MINISTRIES INTERNATIONAL (JVMI) REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. THE ORGANIZATION'S BOARD OF DIRECTORS UNANIMOUSLY ADOPTED THE CONFLICT POLICY IN 2005. THE POLICY EXPLAINS WHICH PERSONS ARE COVERED, AND EXPLAINS THAT THOSE IN A POSITION TO EXERCISE SUBSTANTIAL INFLUENCE OVER THE AFFAIRS OF THE ORGANIZATION AS BEING "PERSONS CONCERNED". THOSE AT THE LEVEL TO DETERMINE THE DIRECTORS WITH THE RESPONSIBILITY OF BEING ALERT TO RECOGNIZE AREAS AND RELATIONS WHICH FORM A CONFLICT OF INTEREST. THE LEVEL OF AUTHORITY WHICH ACTUAL CONFLICTS ARE REVIEWED RESTS WITH THE BOARD OF DIRECTORS, WHICH ENFORCES PROVISIONS OF THE POLICY ON A REGULAR BASIS. ALSO THE POLICY CHARGES THEM WITH INTEGRITY AND HONESTY. THE RESPONSIBILITY INCLUDES ADHERENCE TO THE ORGANIZATIONS ARTICLES OF INCORPORATION, WHICH PROHIBITS THE ORGANIZATION FROM ENGAGING IN ANY FORM OF SELF DEALING. THE POLICY REQUIRES THAT ALL OFFICERS, DIRECTORS, OR OTHER DISQUALIFIED PERSONS BE RESPONSIBLE FOR DISCLOSING ANNUALLY ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. |
| FORM 990, PART VI, SECTION B, LINE 15 | NONE OF THE JEWISH VOICE MINISTRIES INTERNATIONAL'S (JVMI) DIRECTORS RECEIVE ANY FORM OF COMPENSATION FOR THEIR SERVICE TO THE BOARD. HOWEVER, THE CHAIRMAN OF THE BOARD DOES RECEIVE COMPENSATION FOR HIS WORK PERFORMED AS A CONSULTANT. REGARDING OFFICER COMPENSATION, JVMI'S CEO IS A PAID EMPLOYEE OF JVMI, HAVING RESPONSIBILITIES OVER JVMI AS A WHOLE, WHICH ARE SIMILAR TO THOSE OF AN OFFICER OR DIRECTOR. IN ADDITION, JVMI'S HUMAN RESOURCE OFFICER AND THE DIRECTOR OF FINANCE HAVE MANAGEMENT RESPONSIBILITY FOR MAINTAINING PAYROLL, BENEFITS, INSURANCE AND OTHER STAFF COMPENSATION AND KEEPING RECORDS OF THESE DISBURSEMENTS AS DIRECTED BY THE CEO AND THE BOARD OF DIRECTORS. JVMI'S PROCESS FOR DETERMINING THE COMPENSATION FOR ITS CEO INCLUDES: (1) THERE IS AN EXECUTIVE COMPENSATION COMMITTEE MADE OF MEMBERS OF THE BOARD OF DIRECTORS WHICH OBTAINS DATA REGARDING SALARIES OF PERSONS IN COMPARABLE POSITIONS TAKING INTO ACCOUNT THE GEOGRAPHIC AREA THOSE POSITIONS ARE LOCATED AS WELL AS THE PERFORMANCE OF THE CEO DURING THE CURRENT YEAR. BASED ON THIS INFORMATION, THE EXECUTIVE COMPENSATION COMMITTEE WILL MAKE A RECOMMENDATION TO THE JVMI BOARD OF DIRECTORS, (2) JVMI'S BOARD OF DIRECTORS WILL REVIEW THE RECOMMENDATION AND WILL APPROVE BY A VOTE, EITHER IN PERSON OR BY MEANS OF TELECOMMUNICATION, (3) ANY DIRECTOR HAVING A CONFLICT OF INTEREST IN VOTING FOR COMPENSATION FOR A PARTICULAR EMPLOYEE ABSTAINS FROM THE VOTE. THIS PROCESS IS ALSO FOLLOWED FOR THE DEPARTMENT DIRECTORS AND OTHER OFFICERS OF JVMI. THE CEO AND HUMAN RESOURCE OFFICER APPROVES THE DETERMINATION OF COMPENSATION FOR ALL OTHER EMPLOYEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION PERIODICALLY REVEALS ON ITS WEBSITE, AND ALSO IN ITS NEWSLETTER, THAT INFORMATION IS AVAILABLE UPON REQUEST. THE DOCUMENTS ARE AVAILABLE EITHER BY MAIL OR BY ACCESSING THEM ON THE ORGANIZATION'S WEBSITE. |
| FORM 990, PART VI, LINE 19 | THE ORGANIZATION PERIODICALLY REVEALS ON ITS WEBSITE, AND ALSO IN ITS NEWSLETTER, THAT FINANCIAL STATEMENT INFORMATION IS AVAILABLE UPON REQUEST. THE DOCUMENTS ARE AVAILABLE EITHER BY MAIL OR IN ELECTRONIC FORMAT. |
| FORM 990, PART IX, LINE 24E | POSTAGE FOR APPEALS: PROGRAM SERVICE EXPENSES 292,824. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 878,472. TOTAL EXPENSES 1,171,296. WEB CAMPAIGNS: PROGRAM SERVICE EXPENSES 456,349. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 264,125. TOTAL EXPENSES 720,474. OTHER EXPENSES: PROGRAM SERVICE EXPENSES 131,480. MANAGEMENT AND GENERAL EXPENSES 173,444. FUNDRAISING EXPENSES 178,011. TOTAL EXPENSES 482,935. DISCOUNT FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 300,580. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 300,580. WEBSITE COSTS: PROGRAM SERVICE EXPENSES 154,048. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 154,048. |
| FORM 990, PART IX, STATEMENT OF FUNCTIONAL EXPENSES | THE ORGANIZATION IS AMENDING THE 2014 FORM 990 DUE TO INADVERTENT MISALLOCATION OF FUNCTIONAL EXPENSES. NOTE THAT ALTHOUGH ALLOCATIONS ON LINES 6, 9, 10, 17, 24A, 24B, AND 24E CHANGED, THE TOTAL FOR EACH LINE ITEM EXPENSE DID NOT CHANGE, AS WELL AS THE OVERALL TOTAL EXPENSE OF $22,427,228 DID NOT CHANGE. |
| FORM 990, PART XI, LINE 9: | RELEASED FROM TEMPORARILY RESTRICTED NET ASSETS -1,866,451. |
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