Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 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 |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 48,355,580 | 47,969,581 | 67,120,436 | 52,529,883 | 64,972,689 | 280,948,169 |
| 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 | 48,355,580 | 47,969,581 | 67,120,436 | 52,529,883 | 64,972,689 | 280,948,169 |
| 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).. | 34,158,663 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 246,789,506 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 48,355,580 | 47,969,581 | 67,120,436 | 52,529,883 | 64,972,689 | 280,948,169 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 1,893,473 | 1,939,512 | 2,087,712 | 2,732,041 | 3,364,386 | 12,017,124 |
| 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.).. | 1,623,124 | 1,991,221 | 1,396,717 | 1,254,092 | 1,548,883 | 7,814,037 |
| 11 | Total support. Add lines 7 through 10 | 300,779,330 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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) |
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| 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 2018 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-2018 |
(iii) Distributable Amount for 2018 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2018 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2018: | ||||
| a From 2013....... | ||||
| b From 2014....... | ||||
| c From 2015....... | ||||
| d From 2016....... | ||||
| e From 2017....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2018 distributable amount | ||||
|
i
Carryover from 2013 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2018 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2018 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2019. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2014...... | ||||
| b Excess from 2015..... | ||||
| c Excess from 2016..... | ||||
| d Excess from 2017..... | ||||
| e Excess from 2018..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part II, Line 10 Other Income | DESCRIPTION - LEASE TERMINATION, COLUMN A - , COLUMN B - 545877.0, COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 545877.0; DESCRIPTION - OTHER INCOME, COLUMN A - , COLUMN B - 802.0, COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 802.0; DESCRIPTION - GROSS INCOME FROM FUNDRAISING EVENTS NOT INCLUDING CONTRIBUTIONS REPORTED ON PART VIII, LINE 1C, COLUMN A - 1623124.0, COLUMN B - 1444542.0, COLUMN C - 1396717.0, COLUMN D - 1254092.0, COLUMN E - 1548883.0, COLUMN F - 7267358.0; |
| Software ID: | 18007697 |
| Software Version: | 2018v3.1 |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part I, Line 10 Investment Income | Unrealized loss of $16,248,056 and unrealized gain of $9,988,331 in 2018 and 2017, respectively were incurred, but are not required to be included in this line. Investment income in 2018 exceeded income in 2017 primarily due to $2.4 million of higher realized gains. |
| Form 990, Part I, Line 15 SALARIES, OTHER COMPENSATION & EMPLOYEE BENEFITS | SALARIES, OTHER COMPENSATION & EMPLOYEE BENEFITS IN 2018 INCREASED OVER 2017 DUE TO ANNUAL SALARY INCREASES, INCREASES IN HEALTHCARE COSTS, AND A SMALL INCREASE IN HEADCOUNT. |
| Form 990, Part I, Line 8 CONTRIBUTIONS AND GRANTS | THE INCREASE IN CONTRIBUTIONS AND GRANTS IS MAINLY DUE TO TIME-RESTRICTED AND ENDOWMENT GIFTS RECEIVED FROM MAJOR DONORS TOTALING $10 MILLION. THESE GIFTS ARE NOT AVAILABLE TO SUPPORT CURRENT OPERATIONS BUT WILL BENEFIT AJC IN FUTURE YEARS. |
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 4,248,528 including grants of $ 27,855)(Revenue $ 164,974) AJC'S 2018 OTHER PROGRAMMATIC ACTIVITIES INCLUDE: (1) INTERRELIGIOUS AND INTERGROUP RELATIONS: AJC BUILDS COALITIONS WITH LIKE-MINDED PARTNERS TO ADVANCE SHARED INTERESTS AND VALUES, AND TO FURTHER UNDERSTANDING. AJC CONVENED A MUSLIM-JEWISH ADVISORY COUNCIL AND A LATINO-JEWISH LEADERSHIP COUNCIL, FOR EXAMPLE, TO WORK TOGETHER ON ISSUES OF MUTUAL CONCERN AND IMPORTANCE. TOGETHER, AJC ADVOCATES COLLECTIVELY WITH ITS PARTNERS AGAINST ANTISEMITISM AND EXTREMISM, AND FOR THE WELL-BEING OF THE JEWISH PEOPLE AND THE STATE OF ISRAEL (E.G., COMBATING PROPOSALS TO BOYCOTT ISRAEL). (2) CONTEMPORARY JEWISH LIFE: AJC STRIVES TO STRENGTHEN JEWISH CONTINUITY AND TO ENRICH THE RELATIONSHIP OF JEWS IN THE DIASPORA WITH THE STATE OF ISRAEL. AJC TAKES PUBLIC POSITIONS AND HOLDS SYMPOSIA AND MISSIONS ADDRESSING THIS VITAL ISSUE. AJC IS WORKING TO BRING TOGETHER THESE TWO COMMUNITIES TO BOTH STRENGTHEN THE TIES BETWEEN THE TWO LARGEST JEWISH COMMUNITIES IN THE WORLD, BUT ALSO STRENGTHEN THE AMERICAN - ISRAELI RELATIONSHIP. |
| Form 990, Part VI, Line 6 Classes of members or stockholders | AJC IS A MEMBERSHIP ORGANIZATION UNDER APPLICABLE NEW YORK NONPROFIT CORPORATION LAW, AND THE MEMBERS OF ITS BOARD OF GOVERNORS CONSTITUTES ITS CORPORATE MEMBERSHIP. |
| Form 990, Part VI, Line 7a Members or stockholders electing members of governing body | SEE ABOVE. |
| Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders | SEE ABOVE. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | THE RETURN WAS PREPARED INTERNALLY AND THEN REVIEWED BY AN INDEPENDENT ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY AJC'S STAFF. THE DRAFT WAS THEN REVIEWED BY AJC'S AUDIT COMMITTEE, AND SUBSEQUENTLY PROVIDED TO AJC'S EXECUTIVE COUNCIL PRIOR TO FILING WITH THE IRS. PURSUANT TO AJC'S BYLAWS, THE EXECUTIVE COUNCIL CONSTITUTES AJC'S BOARD OF DIRECTORS AS THAT TERM IS USED IN THE NEW YORK NOT-FOR-PROFIT CORPORATION LAW. |
| Form 990, Part VI, Line 12c Conflict of interest policy | AJC HAS WRITTEN CONFLICT OF INTEREST POLICIES COVERING ALL MEMBERS OF THE EXECUTIVE COUNCIL, MEMBERS OF THE INVESTMENT COMMITTEE, OFFICERS, AND EMPLOYEES STIPULATING THAT NO INDIVIDUAL MAY PARTICIPATE IN A DISCUSSION OR DECISION ON ANY MATTER IN WHICH HE OR SHE HAS A MATERIAL FINANCIAL INTEREST, AND HE OR SHE MUST DISCLOSE ANY POTENTIAL CONFLICTS. ALL MEMBERS OF THE EXECUTIVE COUNCIL, OFFICERS, KEY EMPLOYEES WHO HAVE SIGNING AUTHORITY, AND OTHER EMPLOYEES ARE REQUIRED TO CERTIFY COMPLIANCE WITH THE APPROPRIATE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS AND TO INDICATE WHETHER THE ORGANIZATION DOES BUSINESS WITH AN ENTITY IN WHICH THEY HAVE A MATERIAL FINANCIAL INTEREST. RESTRICTIONS IMPOSED ON PERSONS WITH A CONFLICT INCLUDE REFRAINING FROM PARTICIPATING IN DELIBERATIONS AND DISCUSSIONS, AS WELL AS ANY DECISION, RELATING TO THE ALLEGED CONFLICT. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | IN 2018, AJC HIRED A COMPENSATION CONSULTANT WHO CONDUCTED A SALARY REVIEW OF CHIEF EXECUTIVE OFFICER COMPENSATION, REVIEWING FAIR MARKET COMPARABLE FOR POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THE CHIEF EXECUTIVE OFFICER'S MULTI-YEAR CONTRACT WAS REVIEWED AND APPROVED BY AN INDEPENDENT COMPENSATION COMMITTEE AND SUBSEQUENTLY APPROVED BY THE EXECUTIVE COUNCIL. THE ORGANIZATION MAINTAINS RECORDS REGARDING THE COMPENSATION SETTING PROCESS. COMPENSATION OF OTHER KEY EMPLOYEES FOR THE PAST SEVERAL YEARS HAS BEEN TIED TO THE SALARY INCREASES NEGOTIATED WITH AJC'S LABOR UNIONS, EXCEPT FOR THOSE WHO HAVE RECEIVED PROMOTIONS AND/OR INCREASED RESPONSIBILITIES. ALL DETERMINATIONS OF COMPENSATION ARE CONTEMPORANEOUSLY DOCUMENTED IN WRITING. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | In 2018, salaries for senior managers and key employees were reviewed by the Executive Compensation Committee. AJC retained a professional compensation firm in 2015 and performed a complete a review of relevant salaries and adopted a multi-year plan for adjusting salaries of relevant senior management. The review from 2015 will be performed once again in 2020. ALL DETERMINATIONS OF COMPENSATION ARE CONTEMPORANEOUSLY DOCUMENTED IN WRITING. |
| Form 990, Part VI, Line 19 Required documents available to the public | AJC CURRENTLY DOES NOT MAKE ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC. AJC CURRENTLY MAKES ITS CONFLICT OF INTEREST POLICY AND WHISTLEBLOWER POLICY AVAILABLE TO THE PUBLIC ON ITS WEBSITE. THE AUDITED FINANCIAL STATEMENTS AND FORM 990 ARE ALSO AVAILABLE ON ITS WEBSITE AND FORM 990T IS AVAILABLE UPON REQUEST. THE IRS DOES NOT REQUIRE THE PUBLIC DISSEMINATION OF AJC'S IRS FORM 1023 BECAUSE THE ORGANIZATION WAS INITIALLY RECOGNIZED AS TAX EXEMPT IN 1929 AND PUBLIC AVAILABILITY IS NOT REQUIRED WHERE THE ORGANIZATION DID NOT HAVE A COPY OF ITS EXEMPTION APPLICATION ON THE EFFECTIVE DATE OF THE REQUIREMENT IN JULY 1987. |
| Form 990, Part VII, Section A, Line 1a, Column (D) | IN 2016, PER DAVID HARRIS' CONTRACT, AJC ESTABLISHED A SUPPLEMENTARY EXECUTIVE RETIREMENT PLAN. AS A PORTION OF THE PLAN IS TAXABLE TO DAVID HARRIS EACH YEAR, AJC HAS REMITTED THE AMOUNT OF THE TAXES DUE ON HIS BEHALF, AS IS COMMON PRACTICE, WHICH WILL BE OFFSET AGAINST ANY FUTURE PAYMENTS OF THE PLAN. ACCORDINGLY, SCHEDULE J, PART II, COLUMN B INCLUDES THE 2018 CALENDAR YEAR'S TAXABLE BENEFITS OF $107,144. UNDER THE PLAN, AJC ACCRUED AN ADDITIONAL $107,144 IN CALENDAR YEAR 2018. THIS AMOUNT IS DEFERRED AND REPORTED ON SCHEDULE J, PART II, COLUMN C. |
| Form 990, Part VII, Section A | AJC'S EXECUTIVE COUNCIL SERVES AS ITS FIDUCIARY BOARD. |
| Form 990, Part IX, Line 18 PAYMENTS OF TRAVEL OR ENTERTAINMENT EXPENSES FOR PUBLIC OFFICIALS | THESE EXPENSES RELATED TO THE TRAVEL AND MEETING COSTS OF AJC PROJECT INTERCHANGE SEMINARS INVOLVING ELECTED OFFICIALS DURING 2018. PROJECT INTERCHANGE IS AN EDUCATIONAL, NONPARTISAN AND APOLITICAL INITIATIVE WHERE DIVERSE GROUPS OF PEOPLE ARE BROUGHT TO ISRAEL TO GAIN A BETTER UNDERSTANDING OF THE COUNTRY. NO PAYMENTS WERE MADE TO SWAY PUBLIC OPINIONS. |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances | PENSION AND POSTRETIREMENT CHANGES OTHER THAN NET PERIODIC BENEFIT COSTS REPRESENTS THE NON-CASH CHARGE TAKEN PRIMARILY DUE TO THE INCREASE IN THE DISCOUNT RATE USED IN CALCULATING THE BENEFIT OBLIGATION - -285878; CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT - -1665476; |
| Schedule R, Part II Part II | THE FORM 990 INCLUDES ALL ACTIVITY OF OUR FOREIGN AFFILIATES SINCE THE ACTIVITIES ARE CONDUCTED SOLELY BY AJC EMPLOYEES AND THE AFFILIATES EXIST AS FLOW-THROUGH ENTITIES FOR PURPOSES OF ACTING WITHIN THE FOREIGN COUNTRIES. IN ADDITION, SHOWING ALL ACTIVITY PROVIDES A MORE ACCURATE AND COMPLETE PICTURE OF AJC AND ENHANCES THE TRANSPARENCY OF OUR REPORTING AS OPPOSED TO REPORTING ONLY OUR U.S. ACTIVITIES. FOR EACH OF AJC'S FOREIGN AFFILIATES, AJC HAS CONTRACTED WITH LOCAL ACCOUNTING FIRMS TO COMPILE FINANCIAL INFORMATION AND PREPARE LOCAL REGULATORY FILINGS. ALL RECORDS ARE MAINTAINED IN THE UNITED STATES. ADDITIONALLY, PERIODICALLY, AJC STAFF IN THE FINANCE, LEGAL AND ADMINISTRATIVE AREAS VISIT THE FOREIGN OFFICES TO REVIEW INTERNAL CONTROLS AND MONITOR COMPLIANCE WITH LOCAL REGULATIONS. |
| Software ID: | 18007697 |
| Software Version: | 2018v3.1 |