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.") .... | 152,562,000 | 189,539,000 | 168,819,000 | 167,268,000 | 179,938,000 | 858,126,000 |
| 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 | 152,562,000 | 189,539,000 | 168,819,000 | 167,268,000 | 179,938,000 | 858,126,000 |
| 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).. | 14,780,100 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 843,345,900 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 152,562,000 | 189,539,000 | 168,819,000 | 167,268,000 | 179,938,000 | 858,126,000 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 14,024,000 | 4,568,000 | 11,636,000 | 15,230,000 | 611,000 | 46,069,000 |
| 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.).. | 533,000 | 743,000 | -1,549,000 | -505,000 | 277,000 | -501,000 |
| 11 | Total support Add lines 7 through 10. | 908,145,000 | |||||
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) |
||||
| 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) |
||||
|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
||||
|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
||||
| 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 |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | MISCELLANEOUS 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 A, LINE 2 | FAMILY AND BUSINESS RELATIONSHIPS AMONG OFFICERS, DIRECTORS AND KEY EMPLOYEES: KAREN R. ADLER, DIRECTOR AND LAURENCE GREENWALD, DIRECTOR - FAMILY RELATIONSHIP BRETT H. BARTH, DIRECTOR AND NATALIE W. BARTH, DIRECTOR - FAMILY RELATIONSHIP GARY CLAAR, DIRECTOR AND LOIS KOHN-CLAAR, DIRECTOR - FAMILY RELATIONSHIP CAROL H. CORBIN, DIRECTOR AND LESLIE GOLDBERG, DIRECTOR - FAMILY RELATIONSHIP DEBBIE COSGROVE, DIRECTOR AND RABBI ELLIOT J. COSGROVE, DIRECTOR - FAMILY RELATIONSHIP LESLEY GOLDWASSER, DIRECTOR AND JONATHAN PLUTZIK, DIRECTOR - FAMILY RELATIONSHIP LAWRENCE C. GOTTLIEB, DIRECTOR AND MARILYN GOTTLIEB, DIRECTOR - FAMILY RELATIONSHIP NAOMI KRONISH, DIRECTOR AND PAUL KRONISH, DIRECTOR - FAMILY RELATIONSHIP DAVID SILVERS, DIRECTOR AND PATRICIA B. SILVERS, DIRECTOR - FAMILY RELATIONSHIP JOSEPH S. ALLERHAND, DIRECTOR AND RONIT J. BERKOVICH, DIRECTOR BUSINESS RELATIONSHIP WILLIAM L. MACK, DIRECTOR AND DAVID SILVERS, DIRECTOR BUSINESS RELATIONSHIP ALAN S. BERNIKOW, DIRECTOR AND WILLIAM L. MACK, DIRECTOR - BUSINESS RELATIONSHIP GARY CLAAR, DIRECTOR AND MICHAEL OLSHAN, DIRECTOR - BUSINESS RELATIONSHIP GREGORY S. LYSS, DIRECTOR, ANDREA S. MARKEZIN-PRESS, DIRECTOR AND DAVID L. MOORE, DIRECTOR - BUSINESS RELATIONSHIP |
| FORM 990, PART VI, SECTION A, LINE 4 | SUMMARY OF SIGNIFICANT BY-LAW AMENDMENTS - ADOPTED MARCH 19, 2015 THE FOLLOWING REVISIONS TO UJA-FEDERATION'S BY-LAWS HAVE BEEN MADE AS FOLLOWS: (1) CHANGES TO THE NUMBER, COMPOSITION, QUALIFICATIONS, AUTHORITY OR DUTIES OF THE GOVERNING BODY'S VOTING MEMBERS. A.COMMITTEES OF THE BOARD AND UJA-FEDERATION: IN ACCORDANCE WITH THE NEW YORK NON-PROFIT REVITALIZATION ACT, ARTICLE 9 OF THE BY-LAWS CLARIFIES THAT UJA-FEDERATION'S COMMITTEES ARE CLASSIFIED AS EITHER COMMITTEES OF THE BOARD OR COMMITTEES OF THE CORPORATION (I.E.,UJA-FEDERATION): (I)COMMITTEES OF THE BOARD ARE COMPRISED ENTIRELY OF BOARD MEMBERS, WITH AUTHORITY TO BIND THE BOARD (EXECUTIVE, AUDIT, STANDARDS AND CONFLICTS AND COMPENSATION COMMITTEES).(SECTION 9.1A.) (II)COMMITTEES OF UJA-FEDERATION INCLUDE THE NOMINATING COMMITTEES, THE FINANCE COMMITTEE AND THE INVESTMENT COMMITTEE, AND ALL OTHER COMMITTEES ENUMERATED IN SECTION 9.2. (SECTIONS 9.1B AND 9.2; ARTICLES XII AND XIII.) B.EXECUTIVE COMMITTEE; REAL ESTATE APPROVAL: CONSISTENT WITH THE NEW YORK NON-PROFIT REVITALIZATION ACT (AND FOLLOWING RECENT BOARD APPROVAL), THE EXECUTIVE COMMITTEE IS AUTHORIZED TO: (A) APPROVE CERTAIN REAL ESTATE TRANSACTIONS CONCERNING LEASES OF UJA-FEDERATION PROPERTY TO NOT-FOR-PROFIT ORGANIZATIONS FOR THEIR CHARITABLE PURPOSES; AND (B) RECOMMEND OTHER REAL ESTATE TRANSACTIONS TO THE BOARD FOR ITS APPROVAL, WHICH WOULD BE BY MAJORITY VOTE. (SECTION 10.1(B).) (2) CHANGES TO THE NUMBER, COMPOSITION, QUALIFICATIONS, AUTHORITY, OR DUTIES OF THE ORGANIZATION'S OFFICERS OR KEY EMPLOYEES. A.THE VICE-CHAIR OF THE BOARD IS NOW INCLUDED AS A VOTING MEMBER OF THE EXECUTIVE COMMITTEE,AND THE TOTAL NUMBER OF MEMBERS ON THE EXECUTIVE COMMITTEE HAS BEEN CHANGED FROM "NO MORE THAN 17 SEATS" TO "NO MORE THAN 18 SEATS". (SECTION 10.2.) (3) THE QUORUM, VOTING RIGHTS, OR VOTING APPROVAL REQUIREMENTS OF THE GOVERNING BODY MEMBERS. A.COMMITTEE QUORUM AND VOTE: NEW LANGUAGE CONCERNING MATTERS TO BE VOTED ON BY INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS, AS REQUIRED BY THE NEW YORK NON-PROFIT REVITALIZATION ACT.(SECTION 14.7.) B.MEETINGS: LANGUAGE HAS BEEN ADDED TO TRACK THE NEW YORK NON-PROFIT REVITALIZATION ACT REGARDING PARTICIPATION IN A BOARD, COMMISSION OR COMMITTEE MEETING BY TELEPHONE CONFERENCE OR USING SIMILAR COMMUNICATIONS EQUIPMENT, WHICH MUST ALLOW FOR FULL PARTICIPATION.(SECTION 14.4B.) (4) THE POLICIES OR PROCEDURES CONTAINED WITHIN THE ORGANIZING DOCUMENTS OR BY-LAWS REGARDING CONFLICTS OF INTEREST AND WHISTLEBLOWERS ISSUES. A.STANDARDS AND CONFLICTS COMMITTEE: IN LIGHT OF THE REQUIREMENTS OF THE NEW YORK NON-PROFIT REVITALIZATION ACT,THE STANDARDS & CONFLICTS COMMITTEE IS TO CONSIST OF AT LEAST FIVE INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS. (SECTION 11.3B.) THE SECTION ALSO HAS BEEN REVISED TO DESCRIBE THE STANDARDS & CONFLICTS COMMITTEE'S RESPONSIBILITIES TO OVERSEE UJA-FEDERATION'S CONFLICT OF INTEREST AND WHISTLEBLOWER POLICIES. (SECTION 11.3A.) B.DISCLOSURE OF POTENTIAL CONFLICTS OF INTEREST AND RECUSAL: (I)SECTION 3.4F OF THE BY-LAWS HAS BEEN REVISED TO REFLECT THE REQUIREMENT THAT ALL BOARD MEMBERS MUST PROMPTLY SUBMIT ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENTS. THE NEW LANGUAGE STATES THAT, IN THE EVENT A DIRECTOR FAILS TO SUBMIT THE REQUIRED ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM EITHER: (A) WITHIN TEN (10) WEEKS FROM THE DATE OF HIS OR HER ELECTION TO THE BOARD, OR (B) BEFORE THE DATE OF THE ANNUAL SEPTEMBER MEETING OF THE BOARD, WHICHEVER IS SOONER, THE VOTE OF THAT DIRECTOR SHALL NOT BE COUNTED FOR THE REMAINDER OF HIS OR HER TERM, AND SUCH DIRECTOR SHALL NOT BE NOMINATED TO SERVE AS A DIRECTOR AT THE CONCLUSION OF HIS OR HER TERM. (II)A NEW SECTION HAS BEEN ADDED TO THE BY-LAWS TO REFLECT THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. (SECTION 14.5.) THE AMENDMENT OUTLINES THE REQUIREMENTS OF THE REVITALIZATION ACT, PROVIDING THAT CONFLICTS OF INTEREST MUST BE DISCLOSED AND THAT A BOARD, COMMISSION OR COMMITTEE MEMBER WITH A CONFLICT OF INTEREST MUST RECUSE HIMSELF OR HERSELF FROM ANY DELIBERATION OR VOTING ON THE MATTER GIVING RISE TO SUCH CONFLICT. C.NOMINATING COMMITTEES: COMMITTEE FOR NOMINATION OF DIRECTORS: THE BY-LAWS NOW PROVIDE THAT IF A MEMBER OF THE COMMITTEE FOR THE NOMINATION OF DIRECTORS IS BEING CONSIDERED AS A CANDIDATE FOR ELECTION AS A DIRECTOR, HE OR SHE MUST RECUSE HIMSELF OR HERSELF FROM THE COMMITTEE DISCUSSION AND VOTE ON THE CANDIDATES PROPOSED TO SERVE AS DIRECTORS ON THE UJA-FEDERATION BOARD.(SECTION 12.2A(I).) THIS NEW LANGUAGE MIRRORS THE PROVISION RELATING TO THE COMMITTEE FOR THE NOMINATION OF OFFICERS. (5) THE COMPOSITION OF,OR PROCEDURES CONTAINED WITHIN THE ORGANIZING DOCUMENTS OR BY-LAWS OF AN AUDIT COMMITTEE. A.AUDIT COMMITTEE: COMPOSITION: IN LIGHT OF THE REQUIREMENTS OF THE NEW YORK NON-PROFIT REVITALIZATION ACT, THE AUDIT COMMITTEE IS TO CONSIST OF AT LEAST FIVE INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS. (SECTION 11.1B(I).) |
| FORM 990, PART VI, SECTION B, LINE 11 | DESCRIPTION OF PROCESS FOR REVIEW OF FORM 990: INITIALLY, FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE OF THE BOARD AND RECOMMENDED FOR APPROVAL BY THE EXECUTIVE COMMITTEE. THE DRAFT DOCUMENT IS THEN DISTRIBUTED TO, REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE. AFTER OBTAINING EXECUTIVE COMMITTEE APPROVAL, FORM 990 IS DISTRIBUTED ELECTRONICALLY TO ALL BOARD MEMBERS PRIOR TO ITS FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | UJA-FEDERATION'S STANDARDS & CONFLICTS COMMITTEE MONITORS AND ENFORCES COMPLIANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. IN ADDITION, UJA-FEDERATION'S ETHICAL GUIDELINES OUTLINE PROCEDURES FOR ENFORCEMENT IN INSTANCES WHERE CONFLICTS OF INTEREST EXIST. |
| FORM 990, PART VI, SECTION B, LINE 15 | PURSUANT TO ITS BYLAWS, UJA-FEDERATION HAS A COMPENSATION COMMITTEE, COMPOSED OF INDEPENDENT OFFICERS OF THE ORGANIZATION. THE COMMITTEE REVIEWS AND APPROVES THE COMPENSATION OF THE MOST HIGHLY COMPENSATED EXECUTIVES OF UJA-FEDERATION. THE COMPENSATION COMMITTEE RETAINS AN INDEPENDENT COMPENSATION CONSULTANT TO PROVIDE COMPARABILITY DATA FOR ITS CONSIDERATION IN ORDER TO DEMONSTRATE THE REASONABLENESS OF THE RECOMMENDED COMPENSATION FOR THE SENIOR EXECUTIVES OF UJA-FEDERATION. THE DELIBERATIONS OF THE COMPENSATION COMMITTEE ARE CONTEMPORANEOUSLY RECORDED IN MINUTES OF THE COMMITTEE; THOSE MINUTES ARE CIRCULATED TO THE COMMITTEE MEMBERS AND APPROVED BY A VOTE OF THE MEMBERS OF THE COMPENSATION COMMITTEE. |
| FORM 990, PART VI, SECTION C, LINE 19 | UJA-FEDERATION'S CONFLICT OF INTEREST POLICY, ETHICAL GUIDELINES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC ON ITS WEBSITE AND BY REQUEST. THE ORGANIZATION'S GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. |
| FORM 990, PART VII, COMPENSATION OF OFFICERS, DIRECTORS, TRUSTEES, KEY | EMPLOYEES - AVERAGE HOURS PER WEEK: LAY LEADERSHIP DEVOTES A SIGNIFICANT AMOUNT OF TIME TO THE AFFAIRS OF UJA-FEDERATION. AS THE ORGANIZATION DOES NOT MAINTAIN A SYSTEM FOR TRACKING VARIOUS HOURS WORKED BY THESE NON-COMPENSATED INDIVIDUALS, NO AVERAGE HOURS PER WEEK WERE INDICATED FOR THESE LISTED DIRECTORS AND/OR OFFICERS. FOR COMPENSATED PROFESSIONAL STAFF LISTED AS OFFICERS, KEY EMPLOYEES, OR HIGHEST COMPENSATED EMPLOYEES, AVERAGE HOURS PER WEEK WERE BASED UPON THE ORGANIZATION'S STANDARD OF 35 HOURS PER WEEK FOR PAYROLL REPORTING PURPOSES. THESE INDIVIDUALS ARE SALARIED EMPLOYEES AND ARE NOT REQUIRED TO MAINTAIN OR SUBMIT TIME SHEETS, ALTHOUGH ALL OF THEM IN FACT WORK IN EXCESS OF 35 HOURS PER WEEK. |
| FORM 990, PART XI, LINE 9: | IMPUTED RENTAL INCOME 15,869,000. POSTRETIREMENT BENEFIT CHANGES NOT INCLUDED IN NET PERIODIC BENEFIT COST -569,000. |
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| Software Version: |