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 (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) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) .... | 50,583,433 | 72,780,195 | 15,717,478 | 57,408,254 | 68,840,622 | 265,329,982 |
| 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 | 50,583,433 | 72,780,195 | 15,717,478 | 57,408,254 | 68,840,622 | 265,329,982 |
| 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).. | 15,236,884 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 250,093,098 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 50,583,433 | 72,780,195 | 15,717,478 | 57,408,254 | 68,840,622 | 265,329,982 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 220,140 | 210,579 | 79,656 | 321,299 | 327,814 | 1,159,488 |
| 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.).. | 77,197 | 15,290 | 35,302 | 64,458 | 221,338 | 413,585 |
| 11 | Total support. Add lines 7 through 10. | 266,903,055 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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): |
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| 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 | ||||
| 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 2015 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-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, 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 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | MISC REVENUE SPECIAL EVENT INCOME |
| 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 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 EXECUTIVE TEAM, 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. ALL EMPLOYEES AND MEMBERS OF THE BOARD ANNUALLY REVIEW THE CONFLICTS OF INTEREST POLICY AND SIGN A CONFLICTS OF INTEREST DISCLOSURE STATEMENT WHICH AFFIRMS THAT THE INDIVIDUAL: - HAS RECEIVED A COPY OF THIS CONFLICTS OF INTEREST POLICY; - HAS READ AND UNDERSTANDS THIS CONFLICTS OF INTEREST POLICY; - HAS AGREED TO COMPLY WITH THIS CONFLICTS OF INTEREST POLICY; - UNDERSTANDS THAT AJWS IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS TAX-EXEMPT ORGANIZATIONAL STATUS, IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS CHARITABLE, TAX-EXEMPT PURPOSES; AND - SHALL DISCLOSE ANY FINANCIAL OR OTHER MATERIAL INTEREST AND THE FACTS AND CIRCUMSTANCES RELATING THERETO. ALL CONFLICTS OF INTEREST DISCLOSURE STATEMENTS ARE REVIEWED BY HUMAN RESOURCES AND ANY CONFLICTS ARE FLAGGED FOR ONE OF AJWS'S COMPLIANCE OFFICERS. IF AN INDIVIDUAL DISCLOSES A POTENTIAL CONFLICT OF INTEREST, IT IS REVIEWED BY ONE OF THE THREE COMPLIANCE OFFICERS WHO MAY CONSULT WITH HUMAN RESOURCES OR EXECUTIVE LEADERSHIP AND/OR BOARD OF TRUSTEES FOR FINAL DETERMINATION, AS NECESSARY. THIS PROCESS WAS LAST COMPLETED IN MAY 2016. |
| FORM 990, PART VI, SECTION B, LINE 15 | IN 2014, HUMAN RESOURCES ENGAGED INSIDENGO, A THIRD PARTY ASSOCIATION WHOSE MISSION IS TO STRENGTHEN THE OPERATIONAL AND MANAGEMENT CAPACITY OF ORGANIZATIONS IN THE GLOBAL NGO COMMUNITY TO EVALUATE ITS EXISTING COMPENSATION STRUCTURE AND DETERMINE INTERNAL EQUITABILITY AND EXTERNAL COMPETITIVENESS OF SALARIES RELATIVE TO THE CURRENT LABOR MARKET. INSIDENGO USED THREE PUBLISHED SURVEY SOURCES FROM 'TARGET MARKETS' (INTERNATIONAL HUMAN RIGHTS, NOT FOR PROFIT AND GRANT MAKING SECTORS) TO CONDUCT AN ANALYSIS IN ORDER TO UPDATE AJWS'S COMPENSATION STRUCTURE AND CREATE A JOB LEVEL FRAMEWORK. USING THE RESULTS FROM THIS ANALYSIS AND GUIDED BY AJWS'S AGREED UPON COMPENSATION PHILOSOPHY, INSIDENGO CREATED A JOB LEVEL FRAMEWORK AND UPDATED THE US SALARY STRUCTURE FOR US-BASED EMPLOYEES IN JULY 2014. AJWS CONTINUED TO WORK WITH INSIDE NGO TO REVIEW AND UPDATE THE COMPENSATION PHILOSOPHY IN 2016. THE UPDATED COMPENSATION PHILOSOPHY WAS APPROVED BY THE COMPENSATION COMMITTEE IN JULY 2016. AJWS HAS A COMPENSATION COMMITTEE COMPRISED OF MEMBERS OF THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. THE COMPENSATION COMMITTEE'S RESPONSIBILITIES INCLUDE: OVERSIGHT FOR THE COMPENSATION PHILOSOPHY FOR THE ORGANIZATION; RELIANCE ON THIRD PARTY COMPARABILITY DATA TO REVIEW AND APPROVE COMPENSATION TRANSACTIONS FOR THE PRESIDENT AND OTHER KEY EMPLOYEES OF THE ORGANIZATION AS DEFINED BY THE IRS; REVIEW AND MONITOR ACTIONS PROPOSED BY PRESIDENT FOR HIS/HER DIRECT REPORTS; AND DOCUMENT BASIS FOR COMPENSATION DECISIONS. THE COMPENSATION COMMITTEE PROVIDES UPDATES TO THE FULL BOARD OF TRUSTEES. ANNUALLY, THE PRESIDENT'S SALARY IS APPROVED BY THE COMPENSATION COMMITTEE OF THE AJWS BOARD OF TRUSTEES. WHEN DETERMINING THE PRESIDENT'S SALARY, THE COMPENSATION COMMITTEE REVIEWS COMPARABLE EXECUTIVE DIRECTOR SALARIES AT NONPROFIT ORGANIZATIONS IN VARIOUS COMPARABLE SECTORS INCLUDING: INTERNATIONAL DEVELOPMENT, JEWISH COMMUNAL WORK, SOCIAL SERVICE, HUMAN RIGHTS, AND COMPENSATION SURVEYS AND FROM FORMS 990 FROM OTHER ORGANIZATIONS OF COMPARABLE OR LARGER BUDGETS. THIS DATA, IN CONJUNCTION WITH THE BOARD CHAIR'S PERFORMANCE EVALUATION OF THE PRESIDENT AND CEO, INFORM THE COMPENSATION COMMITTEE'S SALARY RECOMMENDATIONS. THE EXECUTIVE TEAM (EXECUTIVE VICE PRESIDENT, ALL VICE PRESIDENTS AND OTHER KEY EMPLOYEES) SALARIES ARE DETERMINED IN PARTNERSHIP BETWEEN THE PRESIDENT AND EXECUTIVE VICE PRESIDENT (EXCLUDING THE EXECUTIVE VICE PRESIDENT'S OWN SALARY WHICH IS DISCUSSED BETWEEN THE PRESIDENT 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 HUMAN RESOURCES & 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 DECISIONS 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 16,852. |
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| Software Version: |