Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and 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)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 249,638,283 | 232,199,982 | 251,520,361 | 357,105,507 | 264,610,007 | 1,355,074,140 |
| 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 | 249,638,283 | 232,199,982 | 251,520,361 | 357,105,507 | 264,610,007 | 1,355,074,140 |
| 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) .. | 0 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 1,355,074,140 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 249,638,283 | 232,199,982 | 251,520,361 | 357,105,507 | 264,610,007 | 1,355,074,140 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 1,362,001 | 2,060,898 | 1,599,606 | 1,853,890 | 1,784,211 | 8,660,606 |
| 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.).. | 20,231 | 430,227 | 1,311,113 | 1,761,571 | ||
| 11 | Total support. Add lines 7 through 10 | 1,365,496,317 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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 on 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 0.015 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 0.035 | 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 | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2022 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, 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 2022. 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 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| 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.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART I, LINE 1: | The Jewish Federations of North America Inc.(the Organization) is the national organization for 146 Jewish federations and other 300 independent Jewish communities across North America. The Jewish Federation system collectively raises and distributed more than $3 billion annually to support flourishing Jewish life and the needs of the Jewish people in their home communities and around the world. The Organization's mission is to protect and enhance the well-being of Jews worldwide through meaningful contributions to the community, Israel, and civil society. The Organization leads programming across North America, provides fundraising support, organizational assistance, training and overall leadership to the Jewish federations and communities throughout the United States and Canada. |
| FORM 990, PART III, LINE 4D: | OTHER PROGRAM SERVICES: THE JEWISH FEDERATIONS OF NORTH AMERICA HAS AWARDED GRANTS TO AGENCIES FOR HUMANITARIAN PURPOSES IN THE FACE OF DISASTERS INCLUDING HURRICANE IAN, HURRICANE FIONA, HURRICANE NICOLE, HURRICANE FLORENCE, AND THE BLIZZARD OF BUFFALO. THESE EFFORTS ARE COORDINATED BY THE JEWISH FEDERATIONS OF NORTH AMERICA DISASTER RELIEF COMMITTEE. SINCE 1989, THE FEDERATION MOVEMENT HAS RAISED ABOUT $50 MILLION FOR CRISIS RELIEF. THE JFNA ENDOWMENT COMMITTEE AWARDS GRANTS TO FEDERATIONS TO HELP THEM ESTABLISH AND CREATE THE LIFE AND LEGACY PROGRAM IN THEIR COMMUNITIES. CREATE A JEWISH LEGACY ENCOURAGES THE CREATION OF BEQUESTS BY INDIVIDUAL DONORS TO THEIR LOCAL FEDERATIONS, JEWISH COMMUNITY FOUNDATIONS, AGENCIES AND SYNAGOGUES. ISRAEL AND OVERSEAS - JFNA WORKS CLOSELY WITH OUR OVERSEAS PARTNERS TO CARE FOR JEWS IN NEED AND BUILD COMMUNITY IN ISRAEL AND 60-PLUS NATIONS WORLDWIDE. JFNA ISRAEL ALSO ASSESSES FEDERATION-FUNDED SOCIAL SERVICE EFFORTS IN ISRAEL AND HELPS ENSURE FEDERATION FUNDS ARE USED EFFECTIVELY. JFNA ISRAEL WORKS WITH THE GOVERNMENT OF ISRAEL ON ISSUES OF PUBLIC POLICY AND DIPLOMACY AND HELPS CONNECT THE ISRAEL PUBLIC TO JEWISH FEDERATION WORK. U.S. GOVERNMENT GRANT - IN RECOGNITION OF JEWISH FEDERATIONS OF NORTH AMERICA'S EXPERTISE IN SERVING HOLOCAUST SURVIVORS, THE U.S. ADMINISTRATION FOR COMMUNITY LIVING HAS AWARDED A GRANT TO JFNA TO EXPAND THE AGING NETWORK'S CAPACITY TO PROVIDE PERSON-CENTERED, TRAUMA-INFORMED(PCTI)CARE FOR HOLOCAUST SURVIVORS, OLDER ADULTS WITH A HISTORY OF TRAUMA, AND THEIR FAMILY CAREGIVERS. THIS IS ACCOMPLISHED THROUGH TWO GOALS-1) INCREASE THE NUMBER AND TYPE OF INNOVATIONS IN PCTI CARE AVAILABLE FOR HOLOCAUST SURVIVORS, OLDER ADULTS WITH A HISTORY OF TRAUMA, AND THEIR FAMILY CAREGIVERS. THIS GOAL IS ACCOMPLISHED THROUGH THE AWARDING OF SUB-GRANTS TO AGENCIES TO IMPLEMENT AND EVALUATE INNOVATIONS IN PCTI CARE SUCH AS INITIATIVES FOR SOCIALIZATION, MENTAL HEALTH, HEALTH AND WELLNESS, COGNITIVE HEALTH, FAMILY CAREGIVER SUPPORT, AND PCTI TRAINING. 2) BUILD THE CAPACITY OF AGING SERVICE PROVIDERS ACROSS THE COUNTRY TO PROVIDE PCTI CARE TO HOLOCAUST SURVIVORS, OLDER ADULTS WITH A HISTORY OF TRAUMA, AND THEIR FAMILY CAREGIVERS. THIS GOAL IS ACHIEVED THROUGH PUBLICATIONS, PRESENTATIONS, WEBINARS, TRAINING WORKSHOPS, AND DISSEMINATION OF INFORMATION AND RESOURCES ON AGING, TRAUMA, AND PCTI CARE. IN ADDITION TO THE FEDERAL GRANT, THE JEWISH FEDERATIONS OF NORTH AMERICA RAISES MONEY TO SUPPORT THESE GOALS. TALENT: JFNA IS DEVOTED TO ENSURING THAT JEWISH FEDERATIONS CONNECT WITH THE TOP PROFESSIONAL AND VOLUNTEER TALENT IN THE COMMUNITY. JFNA'S MANDEL CENTER FOR LEADERSHIP EXCELLENCE WORKS WITH FEDERATIONS TO PROVIDE THE TOOLS THEY REQUIRE TO IDENTIFY, RECRUIT, DEVELOP AND RETAIN TALENTED PROFESSIONALS AND TO CONTINUE TO CONNECT WITH TOP VOLUNTEERS. |
| FORM 990, PART V, LINE 2A: | EMPLOYEES BASED IN THE U.S - 167 EMPLOYEES BASED IN ISRAEL (BRANCH) - 22 TOTAL REPORTED - 189 |
| FORM 990, PART VI, SECTION A, LINE 6: | THROUGH THE FEDERATION MEMBERS CORPORATION, AT LEAST 68% OF THE MEMBERS OF THE BOARD OF TRUSTEES ARE APPOINTED FROM MEMBER FEDERATIONS. FEDERATION MEMBERS CORPORATION IS RESPONSIBLE FOR RATIFICATION OF THE APPOINTMENT OF THIS GROUP OF TRUSTEES. THE REMAINING TRUSTEES ARE APPOINTED BY OUR DELEGATE ASSEMBLY, ESSENTIALLY MADE UP OF FEDERATION REPRESENTATIVES PURSUANT TO REPRESENTATION SPECIFICATIONS PROVIDED UNDER THE JEWISH FEDERATIONS OF NORTH AMERICA BY-LAWS. |
| FORM 990, PART VI, SECTION A, LINE 7A & 7B: | UNDER THE CORPORATION BY-LAWS THE DELEGATE ASSEMBLY IS RESPONSIBLE FOR ADOPTION OF THE ANNUAL BUDGET OF THE CORPORATION RECOMMENDED BY THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 11B: | THE FORM 990 IS PREPARED BY JFNA FINANCE DEPARTMENT PROFESSIONALS. THE FORM IS REVIEWED BY MANAGEMENT BEFORE BEING PRESENTED FOR REVIEW BY INDEPENDENT TAX PROFESSIONALS AND REVIEWED BY THE JFNA AUDIT COMMITTEE, AN INDEPENDENT STANDING COMMITTEE OF THE BOARD OF TRUSTEES OF JFNA. THE FORM 990 IS ALSO POSTED ON THE JFNA SECURE WEBSITE FOR MEMBERS OF THE BOARD OF TRUSTEES TO VIEW BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C: | Members of JFNA's professional staff serve a public interest role and have a duty to conduct all affairs of JFNA in a manner consistent with this concept. All decisions made by staff are to be made solely on the basis of a desire to promote the best interests of JFNA and the public good. This policy is intended to clearly establish JFNA's policies and procedures with regard to activities engaged in by members of the professional staff that may be considered a conflict of interest. JFNA's Chief Financial Officer and head of the Human Resources Department will monitor compliance with this policy. Administration of this policy will be the responsibility of the CEO/President or Executive Vice President. A "conflict of interest" may exist whenever the personal interests of a JFNA employee interfere - or have the appearance that they might potentially interfere - in any way with the interests of JFNA. A conflict may exist when an employee takes actions or has business interests that make it difficult to perform his or her work objectively and effectively. Conflicts may also arise when an employee or a member of his or her family receives an improper personal benefit as a result of the employee's position in JFNA, whether received from JFNA or a third party. Professional staff members are required to avoid all conflicts of interest unless they receive prior approval in writing from the CEO/President or designate (or any committee of the Board entrusted with the oversight of conflicts of interest), who will confer with JFNA's outside counsel prior to making a determination. Although it is not possible to specify every action that might create a conflict of interest, this policy sets forth the ones that most frequently present problems. The potential for a conflict of interest exists when JFNA's employees or members of their families: 1.have a financial interest in, business relationship with, or indebtedness to an entity with which they do or seek business on behalf of JFNA; 2.accept payments, loans, services, or gifts from anyone doing or seeking to do business with JFNA; 3.are officers, directors, partners, influential employees or consultants to any organization doing or seeking to do business with JFNA; 4.have family members who are members of JFNA's Board of Trustees and/or committee structure; or 5.engage in conduct which is adverse or harmful to the policies, purposes and goals of JFNA. JFNA's leadership, including members of the professional staff, hold positions of trust to donors and our beneficiaries. Moreover, charities serve a public interest, and JFNA holds a position of special prominence among American charities. To preserve this trust, JFNA must presume that transactions are not at arm's length when they are between persons whose relationship may suggest a potential conflict of interest, and to protect JFNA from the taint of impropriety, actual or perceived, we will subject such transactions to a closer scrutiny and more rigorous oversight than would otherwise apply to other transactions. Employees are also required to obtain written approval from the CEO/President or designate before participating in outside work activities. Approval will be granted unless the activity conflicts with JFNA's interest. Please see JFNA's Moonlighting Policy for information on the types of outside work activities that would not be allowed. SCOPE: This policy applies to all employees involved in contracting for goods or services on behalf of JFNA and to all professional staff. DISCLOSURE: Members of the professional staff shall be required to provide an initial and, thereafter, annual statement attesting: 1. that they have read and are familiar with the policy; 2. that neither they, nor to the best of their knowledge, their family members, have in the past engaged, are presently engaging, or plan to engage in any activity that presents a potential conflict of interest. Disclosures required from members of the staff must be directed in writing to the head of the Human Resources Department. In the event that members of the staff become aware of a conflict, they shall disclose such information to the head of the Human Resources Department or Chief Financial Officer, who will communicate to the CEO/President or the Executive Vice President those disclosures that are required by this policy. These disclosures shall be held in confidence except when the best interests of JFNA would be served by communicating the information to the Board of Trustees in executive session or any committee of the Board entrusted with the oversight of conflicts of interest. Any staff member who is uncertain about a possible conflict of interest in any matter or who has questions about this policy should contact Human Resources. Any staff member may request a decision regarding whether a particular circumstance creates a conflict of interest from the CEO/President or designate (or any committee of the Board entrusted with the oversight of conflicts of interest) who will confer with JFNA's outside counsel to determine whether a possible conflict exists. REPORTING: The CEO/President or designate shall make a report to the Audit Committee, at least annually, listing all conflicts and identifying those that were approved. PENALTY FOR NON-COMPLIANCE: A violation of this policy will result in immediate and appropriate discipline, up to and including termination. |
| FORM 990, PART VI, SECTION B, LINE 13: | JFNA's Board of Trustees adopted this Whistleblower Policy which sets forth procedures that JFNA trustees, officers, employees and volunteers ("Covered Persons") may follow to report alleged misconduct. This policy applies to Covered Persons and shall be distributed to all JFNA trustees, officers, employees and volunteers. The objectives of this Whistleblower Policy are to encourage and enable Covered Persons, without fear of retaliation, to raise concerns regarding suspected violation of JFNA policies, unethical and/or illegal conduct or practices so that JFNA can address and correct inappropriate conduct and actions. REPORTING CONCERNS OR COMPLAINTS: JFNA is committed to taking action to prevent misconduct, including fraud, violations of law, violations of JFNA policies, and improper accounting or audit practices ("Misconduct"). Covered Persons should promptly come forward and report any instances in which they become aware of Misconduct or potential Misconduct, without regard to the identity or position of a suspected offender. For this purpose and described herein, an outside organization has been authorized to receive complaints of suspected Misconduct. HOW TO REPORT CONCERNS OR COMPLAINTS: Covered Persons may communicate suspected Misconduct by calling the toll-free telephone number (800) 482-3920 in the US or Canada or, in Israel, from an outside line dial 1(800) 94-94-949; a voice prompt will then assist the caller in dialing the toll-free number. Another option is to make a report using the following confidential website: www.ethicspoint.com. Both the telephone number and the website are hosted by "EthicsPoint" (now owned by NAVEX Global), an independent private organization which is not affiliated with JFNA and which provides a confidential way for Covered Persons to report suspected Misconduct. In order to be better equipped to respond to any information or complaint, it would be helpful if the caller identifies themselves and provides their telephone number and other contact information when making the report. However, if anonymity is preferred, it is not necessary that one's name or position be disclosed and caller ID will not be activated on the line. Regardless of whether identification is given, please provide as much information as possible so as to enable a thorough investigation, including where and when the act or incident occurred, names and titles of individuals involved, and any other relevant details. Alternatively, employees may also raise concerns about suspected Misconduct to JFNA's Executive Vice President and/or the head of the Human Resources Department. EXAMPLES OF WHAT TO REPORT: Accounting and Auditing Matters: The improper systematic recording and analysis of JFNA's business and/or financial transactions. Examples include misstatement of contributions, expenses, assets and/ or misapplications of generally accepted accounting principles and wrongful transactions. Conflicts of Interest: A situation in which a Covered Person has a private or personal interest sufficient to appear to influence the objective exercise of his or her official duties. An example is if JFNA has entered into a contract for a company's services and a Covered Person responsible for the engagement has failed to inform JFNA that he or she has a relative who is a principal in that company. Falsification of Contracts, Reports or Records: This consists of altering, fabricating, falsifying or forging all or any part of a document, contract or record for the purpose of gaining an advantage or misrepresenting the value of the document, contract or records. Violation of Law: Any violation of applicable law. The examples set forth above do not limit the definition of Misconduct. BAD FAITH: Any allegations that prove to have been made maliciously or in bad faith will be viewed as a serious offense and could subject the Covered Person to discipline up to and including termination from employment and/or removal from office or appointment. CONFIDENTIALITY: JFNA will treat all communications under this policy in a confidential manner to the extent possible, consistent with the need to conduct an adequate investigation. Any Covered Person raising a concern or complaint pursuant to this policy must be acting in good faith and have reasonable grounds for believing the information disclosed indicates Misconduct. NO RETALIATION: No Covered Person who in good faith reports a concern regarding Misconduct shall suffer intimidation, harassment, retaliation, discrimination or adverse employment consequences because of such a report. Any Covered Person who retaliates against someone who has reported a concern of Misconduct in good faith is subject to discipline up to and including termination of employment or their appointment (as applicable). JFNA's commitment to protecting from retaliation Covered Persons who in good faith report suspected Misconduct has been delegated jointly to JFNA's Executive Vice President and the head of the Human Resources Department. They will administer the Whistleblower policy and report concerns to the Audit Committee. |
| FORM 990, PART VI, SECTION B, LINE 15A: | THE COMPENSATION COMMITTEE IS CHARGED WITH ESTABLISHING AND MAINTAINING POLICIES AND STANDARDS FOR EXECUTIVE COMPENSATION. THE COMMITTEE ENGAGES IN THE FOLLOWING AREAS OF RESPONSIBILITY: - SETS THE TERMS AND CONDITIONS OF EMPLOYMENT FOR THE CEO/PRESIDENT AN DETERMINES SALARY INCREASES GOING FORWARD. IN ITS ANNUAL REVIEW OF THE CEO/PRESIDENT'S COMPENSATION, COMMITTEE MEMBERS ARE PROVIDED WITH RELEVANT COMPENSATION INFORMATION ALONG WITH COMPARABLE DATA AS PREPARED BY AN OUTSIDE EXPERT. - APPROVES THE TERMS AND CONDITIONS OF SENIOR MANAGEMENT TEAM (SMT) HIRES. IN ADDITION, THE COMMITTEE REVIEWS SALARY INCREASE PROPOSALS, AS PRESENTED BY THE CEO/PRESIDENT, FOR EVERY SMT MEMBER. IN ADVANCE OF THIS REVIEW, THE COMMITTEE IS PROVIDED WITH RELEVANT SALARY INFORMATION. - REVIEWS AND IS ASKED TO APPROVE PROPOSED ANNUAL SALARY INCREASES FOR NON UNION STAFF. THE COMMITTEE IS PROVIDED WITH APPROPRIATE SALARY DATA ADVANCE AND IS GIVEN A PERSON-BY-PERSON REVIEW OF ANY SALARY REQUESTS OVER A PREDETERMINED AMOUNT. SOLID SALARY REVIEW ARE DONE EVERY YEAR. OTHER: PROVIDES GUIDANCE ON ANY MAJOR CLAIM BEING MADE AGAINST THE ORGANIZATION AND REVIEWS/APPROVES ANY SETTLEMENT PROPOSALS; LABOR NEGOTIATIONS STRATEGIES; OTHER MATTERS AS DETERMINED BY THE CEO/PRESIDENT. THE COMMITTEE IS COMPRISED OF THE CHAIR OF THE BOARD (CHAIR OF THE COMMITTEE), VICE CHAIR, TREASURER PLUS TWO OTHER MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 15B: | JFNA'S CEO MAKES A RECOMMENDATION TO THE CHAIR OF BOARD WHO IS ALSO CHAIR OF THE COMPENSATION COMMITTEE WHO THEN PRESENTS IT TO THE COMPENSATION COMMITTEE. A SEPARATE CHART IS PROVIDED THAT GIVES RELEVANT INFORMATION ON EACH KEY EMPLOYEE/OFFICER AND PROVIDES INDUSTRY SALARY PARAMETERS AS CONTAINED WITHIN THE HAY GROUP SALARY RANGES. THE COMPENSATION COMMITTEE REVIEWS THE RECOMMENDATIONS AND MAKES ITS DECISION ON EACH KEY EMPLOYEE/OFFICER AND PROVIDES INDUSTRY SALARY PARAMETERS AS CONTAINED WITHIN THE HAY GROUP SALARY RANGES. THE COMPENSATION COMMITTEE REVIEWS THE RECOMMENDATIONS AND MAKES ITS DECISION. |
| FORM 990, PART VI, SECTION C, LINE 18: | THE JEWISH FEDERATION OF NORTH AMERICA'S (JFNA) 990 IS AVAILABLE ON ITS WEBSITE, GUIDESTAR AND UPON REQUEST. JFNA RECEIVED ITS RULING FROM THE IRS AS A TAX-EXEMPT CHARITY ON FEBRUARY 1936. JFNA DOES NOT HAVE A COPY OF ITS APPLICATION. AN ORGANIZATION THAT FILED ITS APPLICATION BEFORE JULY 15, 1987, MUST MAKE THE APPLICATION AVAILABLE ONLY IF IT HAD A COPY OF THE APPLICATION ON JULY 15, 1987. SEE NOTICE 88-120 FOR DETAILS. |
| FORM 990, PART VI, SECTION C, LINE 19: | ALL JEWISH FEDERATIONS OF NORTH AMERICA (JFNA) STATEMENTS INCLUDING GOVERNING DOCUMENTS, AUDITED FINANCIAL STATEMENTS, ANNUAL REPORT, MANAGEMENT LETTER, FORM 990, CONFLICT OF INTEREST STATEMENTS AND WHISTLE BLOWER POLICY ARE AVAILABLE AT REQUEST. THE JFNA ANNUAL REPORT AND FORM 990 IS AVAILABLE ON ITS WEBSITE - WWW.JEWISHFEDERATIONS.ORG. |
| FORM 990, PART XI, LINE 9: | Adjustment to Minimum Pension Liabilities...$1,937,322 |
| FORM 990, PART XII, LINE 2C: | THERE HAS BEEN NO CHANGE IN THE FUNCTION OF THE AUDIT COMMITTEE FROM PRIOR YEARS. THE AUDIT COMMITTEE SHALL BE RESPONSIBLE FOR THE NOMINATION OF THE INDEPENDENT AUDITORS FOR THE ORGANIZATION, FOR THE DETERMINATION OF THE SCOPE OF THEIR AUDIT, FOR THE REVIEW AND EVALUATION OF THEIR REPORTS FOR REVIEW AND EVALUATION OF THE ADHERENCE OF MANAGEMENT TO ACCOUNTING RULES AND OF THE ACTION TAKEN BY MANAGEMENT IN RESPONSE TO THE AUDITORS' RECOMMENDATIONS, AND FOR THE ENGAGEMENT AND TERMINATION OF THE ENGAGEMENT OF AN INTERNAL AUDITOR IF DEEMED NECESSARY BY THE COMMITTEE OR THE BOARD. |
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