Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
A For the 2023 calendar year, or tax year beginning 07-01-2023 , and ending 06-30-2024
BCheck if applicable:
CName of organization
UNITED ISRAEL APPEAL INC
 
% PAMELA ZALTSMAN CFO
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
25 BROADWAY Suite 1700
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
New York, NY10004
D Employer identification number

13-1760102
E Telephone number

G Gross receipts $ 464,952,120
F Name and address of principal officer:
PAMELA ZALTSMAN
25 BROADWAY1700
New York,NY10004
I
Tax-exempt status: (   ) (insert no.) or
J
Website:
N/A
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 1936
M State of legal domicile: NY
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: UIA IS RESPONSIBLE FOR THE ALLOCATION AND OVERSIGHT OF FUNDS RAISED BY THE US JEWISH FEDERATION CAMPAIGNS EXPENDED IN ISRAEL BY THE JEWISH AGENCY FOR ISRAEL&OTHER ORGANIZATIONS
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 13
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 13
5 Total number of individuals employed in calendar year 2023 (Part V, line 2a) ...... 5 0
6 Total number of volunteers (estimate if necessary) ............. 6 80
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 6,087
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 4,478
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 156,646,222 463,309,330
9 Program service revenue (Part VIII, line 2g) ......... 238,601 224,703
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 511,936 1,229,558
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 216,555 3,529
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 157,613,314 464,767,120
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 161,432,698 463,903,441
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 0 0
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) 0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 4,972,477 4,760,293
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 166,405,175 468,663,734
19 Revenue less expenses. Subtract line 18 from line 12....... -8,791,861 -3,896,614
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 128,062,434 171,957,533
21 Total liabilities (Part X, line 26)............. 1,303,667 49,095,380
22 Net assets or fund balances. Subtract line 21 from line 20..... 126,758,767 122,862,153
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2023)
Form 990 (2023)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: THE PRINCIPAL FUNCTION OF UIA IS TO ADMINISTER AND SUPERVISE THE FUNDS ALLOCATED FOR PHILANTHROPIC PURPOSES RELATED TO IMMIGRATION AND ABSORPTION OF HUMANITARIAN MIGRANTS TO ISRAEL AND JEWISH IDENTITY PROGRAMS IN ISRAEL AND THE FORMER SOVIET UNION.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 308,886,847 including grants of $ 308,886,847 ) (Revenue $ 0 )
IMMEDIATELY FOLLOWING THE BRUTAL ATTACK BY HAMAS ON ISRAEL ON OCTOBER 7, 2024, JFNA LAUNCHED AN ISRAEL EMERGENCY CAMPAIGN TO SUPPORT IMMEDIATE NEEDS OF THE VICTIMS OF TERROR AND EVACUEES, AND PROVIDE TRAUMA SUPPORT, PSYCHOSOCIAL CARE, AND EMERGENCY MEDICAL EQUIPMENT. PROGRAMS HAVE ALSO BEEN DEVELOPED FOCUSING ON ECONOMIC RECOVERY, COMMUNITY RESILIENCE, AND ONGOING SUPPORT FOR IMPACTED YOUTH AND FAMILIES.
4b (Code:   ) (Expenses $ 144,816,018 including grants of $ 144,816,018 ) (Revenue $ 0 )
ALLOCATION FOR IMMIGRATION AND INITIAL ABSORPTION, JEWISH ZIONIST EDUCATION AND JEWISH IDENTITY PROGRAMS, PARTNERING WITH ISRAEL COMMUNITIES, ASSISTING CHILDREN AND YOUTH AT RISK.
4c (Code:   ) (Expenses $ 6,130,500 including grants of $ 6,130,500 ) (Revenue $ 0 )
US GOVERNMENT RESETTLEMENT GRANT TO AID IN THE IMMIGRATION AND ABSORPTION OF HUMANITARIAN MIGRANTS TO ISRAEL FROM OTHER COUNTRIES IN DISTRESS.
(Code:   ) (Expenses $ 1,923,873 including grants of $ 1,923,873 ) (Revenue $   )
UKRAINE RELIEF
(Code:   ) (Expenses $ 1,921,500 including grants of $ 1,921,500 ) (Revenue $   )
ISRAEL EDUCATION FUND
(Code:   ) (Expenses $ 224,703 including grants of $ 224,703 ) (Revenue $ 224,703 )
APARTMENT RENTAL ALLOCATION
(Code:   ) (Expenses $ 4,435,033 including grants of $   ) (Revenue $   )
DEPRECIATION ON CAPITAL PROJECTS
4d Other program services (Describe in Schedule O.)
(Expenses $ 8,505,109 including grants of $ 4,070,076 ) (Revenue $ 224,703 )
4e Total program service expenses468,338,474
Form 990 (2023)
Form 990 (2023)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment
List of Attached Documents:
// Content
.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment
List of Attached Documents:
// Content
...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment
List of Attached Documents:
// Content
.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment
List of Attached Documents:
// Content
....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part IIIClick to see attachment
List of Attached Documents:
// Content
..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment
List of Attached Documents:
// Content
..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part VClick to see attachment
List of Attached Documents:
// Content
......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment
List of Attached Documents:
// Content
.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment
List of Attached Documents:
// Content
............
11d
Yes
 
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XIIClick to see attachment
List of Attached Documents:
// Content
......................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
Yes
 
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........Click to see attachment
List of Attached Documents:
// Content
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....Click to see attachment
List of Attached Documents:
// Content
15
Yes
 
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...Click to see attachment
List of Attached Documents:
// Content
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....
21
 
No
Form 990 (2023)
Form 990 (2023)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
List of Attached Documents:
// Content
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment
List of Attached Documents:
// Content
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
List of Attached Documents:
// Content
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
0
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
 
 
Form 990 (2023)
Form 990 (2023)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
0
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
 
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
Yes
 
b
If "Yes," enter the name of the foreign country: IS
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2023)
Form 990 (2023)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
13
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
13
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
NY
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
PAMELA ZALTSMAN CFO25 BROADWAY SUITE 1700   NEW YORK,NY10004 (212) 284-6500
Form 990 (2023)
Form 990 (2023)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) Evan Hochberg......................................................................
CORPORATE SECRETARY
 25.0
.................
25.0 		    X       108,769 108,769 54,646
(2) Pamela A Zaltsman......................................................................
CHIEF FINANCIAL OFFICER-UIA
 25.0
.................
25.0 		    X       123,312 123,312 15,452
(3) Cynthia D Shapira......................................................................
DIRECTOR
 1.0
.................
0.0 		X           0 0 0
(4) Lori Klinghoffer......................................................................
CHAIR
 15.0
.................
1.0 		X   X       0 0 0
(5) Joshua Rubenstein......................................................................
DIRECTOR
 3.0
.................
0.0 		X           0 0 0
(6) Diana Anderson......................................................................
DIRECTOR
 3.0
.................
0.0 		X           0 0 0
(7) Sanford L Antignas......................................................................
VICE CHAIR
 10.0
.................
1.0 		X   X       0 0 0
(8) Seth R Greenberg......................................................................
TREASURER
 10.0
.................
0.0 		X   X       0 0 0
(9) Sharon L Janks......................................................................
DIRECTOR
 3.0
.................
1.0 		X           0 0 0
(10) Laurence S Tisdale......................................................................
DIRECTOR
 1.0
.................
0.0 		X           0 0 0
(11) Sheryl Kimerling......................................................................
DIRECTOR
 1.0
.................
0.0 		X           0 0 0
(12) David Lentz......................................................................
DIRECTOR
 1.0
.................
0.0 		X           0 0 0
(13) Jason Potts......................................................................
DIRECTOR
 1.0
.................
0.0 		X           0 0 0
(14) Tracey Spiegelman......................................................................
DIRECTOR
 1.0
.................
1.0 		X           0 0 0
(15) Kira Finkenberg......................................................................
DIRECTOR
 1.0
.................
0.0 		X           0 0 0




Form 990 (2023)
Form 990 (2023)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;


























1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 232,081 232,081 70,098
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 2
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0
Form 990 (2023)
Form 990 (2023)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d 457,178,830
e Government grants (contributions)1e 6,130,500
f All other contributions, gifts, grants, and similar amounts not included above1f  
g Noncash contributions included in lines 1a - 1f:$ 1g  
h Total. Add lines 1a-1f....... 463,309,330
Program Service RevenueAmt Business Code
2a APARTMENT RENTAL ALLOCATION 531390 224,703 224,703    
b
c
d
e
f All other program service revenue.        
g Total. Add lines 2a–2f ..... 224,703
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 2,410     2,410
4 Income from investment of tax-exempt bond proceeds 0      
5 Royalties........... 0      
(i) Real (ii) Personal
6a Gross rents 6a    
b Less: rental expenses 6b    
c Rental income or (loss) 6c 0 0
d Net rental income or (loss)....... 0      
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a   1,412,148
b Less: cost or other basis and sales expenses 7b   185,000
c Gain or (loss) 7c   1,227,148
d Net gain or (loss)......... 1,227,148     1,227,148
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a 0
b Less: direct expenses ... 8b 0
c Net income or (loss) from fundraising events.. 0    
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a 0
b Less: direct expenses ... 9b 0
c Net income or (loss) from gaming activities.. 0      
10a Gross sales of inventory, less
returns and allowances ..
10a 0
b Less: cost of goods sold .. 10b 0
c Net income or (loss) from sales of inventory.. 0      
OtherRevenueMiscAmt
Business Code
11a MISCELLANEOUS REVENUE 900099 3,529   6,087 -2,558
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... 3,529
12 Total revenue. See instructions..... 464,767,120 224,703 6,087 1,227,000
Form 990 (2023)
Form 990 (2023)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 0  
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ........... 0  
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. ............. 463,903,441 463,903,441
4 Benefits paid to or for members ....... 0  
5 Compensation of current officers, directors, trustees, and key employees ........... 0      
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ......... 0      
7 Other salaries and wages........ 0      
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 0      
9 Other employee benefits ....... 0      
10 Payroll taxes ........... 0      
11 Fees for services (non-employees):        
a Management ...... 0      
b Legal ......... 8,454   8,454  
c Accounting ........... 61,819   61,819  
d Lobbying ........... 0      
e Professional fundraising services. See Part IV, line 17 0  
f Investment management fees ...... 0      
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 106,770   106,770  
12 Advertising and promotion .... 0      
13 Office expenses ....... 0      
14 Information technology ...... 0      
15 Royalties .. 0      
16 Occupancy ........... 0      
17 Travel ............ 0      
18 Payments of travel or entertainment expenses for any federal, state, or local public officials . 0      
19 Conferences, conventions, and meetings .... 0      
20 Interest ........... 0      
21 Payments to affiliates ....... 0      
22 Depreciation, depletion, and amortization .. 4,439,180 4,435,033 4,147  
23 Insurance ... 0      
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a PERSONNEL & FRINGE EXPENSES 129,067 0 129,067 0
b PAID BY COMMON PAYMASTER 0 0 0 0
c MISCELLANEOUS EXPENSES 15,003 0 15,003 0
d
e All other expenses        
25 Total functional expenses. Add lines 1 through 24e 468,663,734 468,338,474 325,260 0
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2023)
Form 990 (2023)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 1,381,138 1 966,465
2 Savings and temporary cash investments ......... 0 2 0
3 Pledges and grants receivable, net ...... 0 3 0
4 Accounts receivable, net ............. 178,542 4 63,500
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
0 5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
0 6 0
7 Notes and loans receivable, net ........... 0 7 0
8 Inventories for sale or use ............ 0 8 0
9 Prepaid expenses and deferred charges ...... 0 9 0
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 481,204,312
b Less: accumulated depreciation 10b 455,878,387 29,765,105 10c 25,325,925
11 Investments—publicly traded securities . 0 11 0
12 Investments—other securities. See Part IV, line 11 ..... 0 12 0
13 Investments—program-related. See Part IV, line 11 .. 0 13 0
14 Intangible assets ............... 0 14 0
15 Other assets. See Part IV, line 11 ........... 96,737,649 15 145,601,643
16 Total assets. Add lines 1 through 15 (must equal line 33)... 128,062,434 16 171,957,533
Liabilities 17 Accounts payable and accrued expenses ..... 1,269,971 17 49,061,684
18 Grants payable ... 0 18 0
19 Deferred revenue ......... 0 19 0
20 Tax-exempt bond liabilities ......... 0 20 0
21 Escrow or custodial account liability. Complete Part IV of Schedule D 0 21 0
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
0 22 0
23 Secured mortgages and notes payable to unrelated third parties .. 0 23 0
24 Unsecured notes and loans payable to unrelated third parties .. 0 24 0
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 33,696 25 33,696
26 Total liabilities. Add lines 17 through 25.. 1,303,667 26 49,095,380
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 65,975,449 27 66,631,554
28 Net assets with donor restrictions ........... 60,783,318 28 56,230,599
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 126,758,767 32 122,862,153
33 Total liabilities and net assets/fund balances ........ 128,062,434 33 171,957,533
Form 990 (2023)
Form 990 (2023)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
464,767,120
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
468,663,734
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
-3,896,614
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
126,758,767
5
Net unrealized gains (losses) on investments ...............
5
 
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
 
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
122,862,153
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
Yes
 
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
Yes
 
Form 990 (2023)
Form 990 (2023)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Name of the organization
UNITED ISRAEL APPEAL INC
 
Employer identification number

13-1760102
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).
2
A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)
3
A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).
4
A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

5
An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)
6
A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).
7
An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)
8
A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)
9
An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:
10
An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
11
12
An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.
a
Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.
b
Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.
c
Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.
d
Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.
e
Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.
f
Enter the number of supported organizations ...............................  
g
Provide the following information about the supported organization(s).
(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
 
   
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. 170,601,890 148,751,432 172,549,272 156,646,222 463,309,330 1,111,858,146
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 3 170,601,890 148,751,432 172,549,272 156,646,222 463,309,330 1,111,858,146
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. 1,111,858,146
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (f) Total
7 Amounts from line 4.. 170,601,890 148,751,432 172,549,272 156,646,222 463,309,330 1,111,858,146
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 309 230 78 1,320 2,410 4,347
9 Net income from unrelated business activities, whether or not the business is regularly carried on..       7,774 6,087 13,861
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. 0 1,046 24,232 208,781 -2,558 231,501
11 Total support. Add lines 7 through 10 1,112,107,855
12
12
1,274,291
13
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................right arrow
Section C. Computation of Public Support Percentage
14
14
99.977 %
15
15
99.970 %
16a
33 1/3% support test—2023. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization .......................right arrow
b
33 1/3% support test—2022. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow
17a
10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
b
10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (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.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (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.)..            
14
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
33 1/3% support tests-2023. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow
b
33 1/3 % support tests—2022. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow
20
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.
3a
 
 
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.
4a
 
 
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.
10a
 
 
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described on 11a above?
11b
 
 
c
A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.
11c
 
 
Section B. Type I Supporting Organizations
Yes
No
1
Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer lines 2a and 2b below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer lines 3a and 3b below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.
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 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  
7
Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)
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 2023 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-2023 		(iii)
Distributable
Amount for 2023
1 Distributable amount for 2023 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions.		  
3 Excess distributions carryover, if any, to 2023:
a From 2018.......  
b From 2019.......  
c From 2020.......  
d From 2021.......  
e From 2022.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2023 distributable amount  
i Carryover from 2018 not applied (see
instructions) 		 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2023 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2023 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2023, if any. Subtract lines 3g and 4a from line 2.
If the amount is greater than zero, explain in Part VI.
See instructions. 		 
6 Remaining underdistributions for 2023. Subtract
lines 3h and 4b from line 1. If the amount is greater
than zero, explain in Part VI. See instructions. 		 
7 Excess distributions carryover to 2024. Add lines
3j and 4c. 		 
8 Breakdown of line 7:
a Excess from 2019.....  
b Excess from 2020.....  
c Excess from 2021.....  
d Excess from 2022.....  
e Excess from 2023.....  
Schedule A (Form 990) (2023)

Schedule A (Form 990) 2023
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 


Return Reference Explanation
Schedule A (Form 990) 2023


Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Name of the organization
UNITED ISRAEL APPEAL INC
 
Employer identification number

13-1760102
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (2023)
Schedule B (Form 990) (2023) Page 2
Name of organization
UNITED ISRAEL APPEAL INC
  		Employer identification number
13-1760102
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
 
 
 
 
  ,    

$ RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 3
Name of organization
UNITED ISRAEL APPEAL INC
  		Employer identification number

13-1760102
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 4
Name of organization
UNITED ISRAEL APPEAL INC
  		Employer identification number

13-1760102
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (2023)
Additional Data


Software ID:  
Software Version:  
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2022
Open to Public Inspection
Name of the organization
UNITED ISRAEL APPEAL INC
 
Employer identification number

13-1760102
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance .... 18,062,000 18,062,000 18,062,000 18,062,000 18,062,000
b Contributions ...          
c Net investment earnings, gains, and losses 460,000 547,000 584,000 460,000 804,000
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ... 		460,000 547,000 584,000 460,000 804,000
f Administrative expenses ....          
g End of year balance ...... 18,062,000 18,062,000 18,062,000 18,062,000 18,062,000
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow  
b
Permanent endowment right arrow100.000 %
c
Term endowment right arrow  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
No
(ii) Related organizations .................
3a(ii)
Yes
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
Yes
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....      
b Buildings ....   481,204,312 455,878,387 25,325,925
c Leasehold improvements        
d Equipment ....        
e Other .....        
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 25,325,925
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow  
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)right arrow  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)RELATED PARTY 145,521,643
(2)DONATED ASSETS DUBINSKY PRINTS 80,000
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow 145,601,643
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes 0
DUE TO JFNA 33,696








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 33,696
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 464,767,120
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d ..................... 2e  
3 Subtract line 2e from line 1.................. 3 464,767,120
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c  
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 464,767,120
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 468,663,734
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d.................... 2e  
3 Subtract line 2e from line 1................... 3 468,663,734
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b..................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 468,663,734
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART V, LINE 4: THE ENDOWMENT FUNDS GRANTS ARE ALLOCATED TO THE JEWISH AGENCY FOR ISRAEL FOR IMMIGRATION, ABSORPTION, CHILDREN AT RISK, THE ELDERLY, AND JEWISH IDENTITY PROGRAMS.
PART X, LINE 2: Under ASC 740, Income Taxes, an organization must recognize the tax benefit associated with tax positions taken for tax return purposes when it is more likely than not the position will not be sustained upon examinations by a taxing authority. United Israel Appeal, Inc. ("UIA') does not believe it has taken any material uncertain tax positions and, accordingly, it has not recorded any liability for unrecognized tax benefits. UIA has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, UIA has filed IRS Form 990 information returns, as required, and all other applicable returns in jurisdictions where so required. For the year ended June 30, 2024, there were no interest or penalties recorded or included in the statement of activities.
Schedule D (Form 990) 2022


Additional Data


Software ID:  
Software Version:  




SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right arrow Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16.Right arrow Attach to Form 990.Right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
UNITED ISRAEL APPEAL INC
 
Employer identification number

13-1760102
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in the region (d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in the region		 (f) Total expenditures
for and investments
in the region
Middle East and North Africa     Grantmaking   463,903,441
           
           
           
           
           
           
           
           
           
           
           
           
           
           
           
           
3a Sub-total ....     463,903,441
b Total from continuation sheets to Part I ...      
c Totals (add lines 3a and 3b)     463,903,441
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2023
Schedule F (Form 990) 2023
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
of noncash
assistance 		(h) Description
of noncash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
Middle East and North Africa Israel Emergency Jewish and Arab ""Communities in Partnership"" - A Israel Emergency Israel Emergency Israel Emergency Support for the Masarchid Festival 2023 Israel Emergency Israel Emergency Israel Emergency Israel Emergency Israel Emergency Israel Emergency Women's Amutot Initiative Israel Emergency Givat Olga, Hadera General Operating Support General support of Aish HaTorah Israel Emergency Israel Emergency Israel Emergency Israel Emergency Israel Emergency Israel Emergency Israel Emergency Israel Emergency Leading Teachers Program Alma Festival in Ofakim and Merchavim Israel Emergency General Operating Support Israel Emergency Israel Emergency Israel Emergency Israel Emergency Israel Emergency Israel Emergency General Operating Support Israel Emergency Israel Emergency Israel Emergency Israel Emergency Scholarships General Operating Support Or Akiva Futernick Early Childhood Center Neta, Ramle General Operating Support Israel Emergency Wild Walks Israel Israel Emergency Israel Eme 1,000,000 WIRE      
Middle East and North Africa   35,500 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   185,000 WIRE      
Middle East and North Africa   811,000 WIRE      
Middle East and North Africa   7,500 WIRE      
Middle East and North Africa   3,000,000 WIRE      
Middle East and North Africa   1,959,372 WIRE      
Middle East and North Africa   168,000 WIRE      
Middle East and North Africa   54,000 WIRE      
Middle East and North Africa   15,000 WIRE      
Middle East and North Africa   25,105 WIRE      
Middle East and North Africa   10,689 WIRE      
Middle East and North Africa   33,536 WIRE      
Middle East and North Africa   9,259 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   18,507 WIRE      
Middle East and North Africa   165,000 WIRE      
Middle East and North Africa   1,089,000 WIRE      
Middle East and North Africa   175,000 WIRE      
Middle East and North Africa   37,900 WIRE      
Middle East and North Africa   481,000 WIRE      
Middle East and North Africa   250,000 WIRE      
Middle East and North Africa   936,206 WIRE      
Middle East and North Africa   198,000 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   9,000 WIRE      
Middle East and North Africa   60,000 WIRE      
Middle East and North Africa   300,000 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   238,200 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   338,600 WIRE      
Middle East and North Africa   90,000 WIRE      
Middle East and North Africa   150,000 WIRE      
Middle East and North Africa   23,460 WIRE      
Middle East and North Africa   15,000 WIRE      
Middle East and North Africa   440,000 WIRE      
Middle East and North Africa   445,000 WIRE      
Middle East and North Africa   53,000 WIRE      
Middle East and North Africa   7,200 WIRE      
Middle East and North Africa   27,500 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   479,500 WIRE      
Middle East and North Africa   59,800 WIRE      
Middle East and North Africa   75,000 WIRE      
Middle East and North Africa   5,200 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   39,400 WIRE      
Middle East and North Africa   312,145 WIRE      
Middle East and North Africa   30,000 WIRE      
Middle East and North Africa   355,000 WIRE      
Middle East and North Africa   40,500 WIRE      
Middle East and North Africa   5,994,782 WIRE      
Middle East and North Africa   8,000 WIRE      
Middle East and North Africa   128,000 WIRE      
Middle East and North Africa   1,680,000 WIRE      
Middle East and North Africa   127,000 WIRE      
Middle East and North Africa   7,000 WIRE      
Middle East and North Africa   15,285,000 WIRE      
Middle East and North Africa   462,754 WIRE      
Middle East and North Africa   26,000 WIRE      
Middle East and North Africa   183,000 WIRE      
Middle East and North Africa   22,500 WIRE      
Middle East and North Africa   45,000 WIRE      
Middle East and North Africa   8,000 WIRE      
Middle East and North Africa   328,000 WIRE      
Middle East and North Africa   45,000 WIRE      
Middle East and North Africa   105,000 WIRE      
Middle East and North Africa   104,709 WIRE      
Middle East and North Africa   32,500 WIRE      
Middle East and North Africa   20,000 WIRE      
Middle East and North Africa   150,000 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   67,000 WIRE      
Middle East and North Africa   63,500 WIRE      
Middle East and North Africa   491,097 WIRE      
Middle East and North Africa   2,144,065 WIRE      
Middle East and North Africa   45,360 WIRE      
Middle East and North Africa   108,000 WIRE      
Middle East and North Africa   195,655 WIRE      
Middle East and North Africa   423,000 WIRE      
Middle East and North Africa   281,562 WIRE      
Middle East and North Africa   1,352,000 WIRE      
Middle East and North Africa   201,000 WIRE      
Middle East and North Africa   135,239 WIRE      
Middle East and North Africa   26,500 WIRE      
Middle East and North Africa   134,381 WIRE      
Middle East and North Africa   50,000 WIRE      
Middle East and North Africa   22,500 WIRE      
Middle East and North Africa   507,700 WIRE      
Middle East and North Africa   30,000 WIRE      
Middle East and North Africa   20,000 WIRE      
Middle East and North Africa   37,500 WIRE      
Middle East and North Africa   351,740 WIRE      
Middle East and North Africa   20,000 WIRE      
Middle East and North Africa   40,000 WIRE      
Middle East and North Africa   75,000 WIRE      
Middle East and North Africa   32,400 WIRE      
Middle East and North Africa   57,000 WIRE      
Middle East and North Africa   55,000 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   40,000 WIRE      
Middle East and North Africa   675,000 WIRE      
Middle East and North Africa   269,838 WIRE      
Middle East and North Africa   50,000 WIRE      
Middle East and North Africa   20,000 WIRE      
Middle East and North Africa   3,023,000 WIRE      
Middle East and North Africa   1,750,600 WIRE      
Middle East and North Africa   4,748,763 WIRE      
Middle East and North Africa   800,000 WIRE      
Middle East and North Africa   25,200 WIRE      
Middle East and North Africa   12,000 WIRE      
Middle East and North Africa   30,000 WIRE      
Middle East and North Africa   30,000 WIRE      
Middle East and North Africa   13,000 WIRE      
Middle East and North Africa   63,000 WIRE      
Middle East and North Africa   522,500 WIRE      
Middle East and North Africa   110,000 WIRE      
Middle East and North Africa   11,000 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   60,000 WIRE      
Middle East and North Africa   3,706,466 WIRE      
Middle East and North Africa   18,000 WIRE      
Middle East and North Africa   150,000 WIRE      
Middle East and North Africa   50,000 WIRE      
Middle East and North Africa   1,565,500 WIRE      
Middle East and North Africa   50,000 WIRE      
Middle East and North Africa   275,000 WIRE      
Middle East and North Africa   45,000 WIRE      
Middle East and North Africa   59,192 WIRE      
Middle East and North Africa   62,275 WIRE      
Middle East and North Africa   225,000 WIRE      
Middle East and North Africa   22,500 WIRE      
Middle East and North Africa   100,117 WIRE      
Middle East and North Africa   104,110 WIRE      
Middle East and North Africa   575,000 WIRE      
Middle East and North Africa   860,000 WIRE      
Middle East and North Africa   125,000 WIRE      
Middle East and North Africa   399,694 WIRE      
Middle East and North Africa   35,000 WIRE      
Middle East and North Africa   220,000 WIRE      
Middle East and North Africa   103,500 WIRE      
Middle East and North Africa   123,667 WIRE      
Middle East and North Africa   201,335 WIRE      
Middle East and North Africa   240,000 WIRE      
Middle East and North Africa   978,600 WIRE      
Middle East and North Africa   21,600 WIRE      
Middle East and North Africa   83,334 WIRE      
Middle East and North Africa   420,000 WIRE      
Middle East and North Africa   579,745 WIRE      
Middle East and North Africa   23,987 WIRE      
Middle East and North Africa   1,082,400 WIRE      
Middle East and North Africa   56,400 WIRE      
Middle East and North Africa   43,000 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   755,000 WIRE      
Middle East and North Africa   35,500 WIRE      
Middle East and North Africa   438,000 WIRE      
Middle East and North Africa   316,000 WIRE      
Middle East and North Africa   607,000 WIRE      
Middle East and North Africa   1,115,300 WIRE      
Middle East and North Africa   1,287,250 WIRE      
Middle East and North Africa   150,000 WIRE      
Middle East and North Africa   1,177,765 WIRE      
Middle East and North Africa   15,000 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   425,000 WIRE      
Middle East and North Africa   140,000 WIRE      
Middle East and North Africa   15,000 WIRE      
Middle East and North Africa   7,500 WIRE      
Middle East and North Africa   164,300 WIRE      
Middle East and North Africa   46,000 WIRE      
Middle East and North Africa   234,769 WIRE      
Middle East and North Africa   150,000 WIRE      
Middle East and North Africa   1,061,061 WIRE      
Middle East and North Africa   1,905,000 WIRE      
Middle East and North Africa   250,000 WIRE      
Middle East and North Africa   940,000 WIRE      
Middle East and North Africa   1,320,000 WIRE      
Middle East and North Africa   223,232 WIRE      
Middle East and North Africa   105,000 WIRE      
Middle East and North Africa   2,803,500 WIRE      
Middle East and North Africa   275,000 WIRE      
Middle East and North Africa   7,500 WIRE      
Middle East and North Africa   3,132,800 WIRE      
Middle East and North Africa   540,000 WIRE      
Middle East and North Africa   328,500 WIRE      
Middle East and North Africa   35,000 WIRE      
Middle East and North Africa   75,000 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   27,000 WIRE      
Middle East and North Africa   16,750 WIRE      
Middle East and North Africa   500,000 WIRE      
Middle East and North Africa   73,415 WIRE      
Middle East and North Africa   405,000 WIRE      
Middle East and North Africa   175,250 WIRE      
Middle East and North Africa   204,000 WIRE      
Middle East and North Africa   1,581,630 WIRE      
Middle East and North Africa   518,000 WIRE      
Middle East and North Africa   204,500 WIRE      
Middle East and North Africa   704,099 WIRE      
Middle East and North Africa   426,400 WIRE      
Middle East and North Africa   55,000 WIRE      
Middle East and North Africa   857,000 WIRE      
Middle East and North Africa   85,000 WIRE      
Middle East and North Africa   54,000 WIRE      
Middle East and North Africa   17,500 WIRE      
Middle East and North Africa   7,000 WIRE      
Middle East and North Africa   2,000,000 WIRE      
Middle East and North Africa   10,080 WIRE      
Middle East and North Africa   50,000 WIRE      
Middle East and North Africa   77,000 WIRE      
Middle East and North Africa   18,000 WIRE      
Middle East and North Africa   963,500 WIRE      
Middle East and North Africa   1,300,000 WIRE      
Middle East and North Africa   400,000 WIRE      
Middle East and North Africa   210,000 WIRE      
Middle East and North Africa   1,230,000 WIRE      
Middle East and North Africa   55,000 WIRE      
Middle East and North Africa   55,000 WIRE      
Middle East and North Africa   1,255,890 WIRE      
Middle East and North Africa   700,000 WIRE      
Middle East and North Africa   627,850 WIRE      
Middle East and North Africa   1,396,000 WIRE      
Middle East and North Africa   70,000 WIRE      
Middle East and North Africa   150,000 WIRE      
Middle East and North Africa   200,000 WIRE      
Middle East and North Africa   555,000 WIRE      
Middle East and North Africa   400,000 WIRE      
Middle East and North Africa   56,600 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   30,000 WIRE      
Middle East and North Africa   160,000 WIRE      
Middle East and North Africa   130,000 WIRE      
Middle East and North Africa   15,000 WIRE      
Middle East and North Africa   50,000 WIRE      
Middle East and North Africa   875,000 WIRE      
Middle East and North Africa   30,000 WIRE      
Middle East and North Africa   120,000 WIRE      
Middle East and North Africa   12,500 WIRE      
Middle East and North Africa   2,158,000 WIRE      
Middle East and North Africa   60,000 WIRE      
Middle East and North Africa   297,085 WIRE      
Middle East and North Africa   3,705,752 WIRE      
Middle East and North Africa   206,200 WIRE      
Middle East and North Africa   12,859 WIRE      
Middle East and North Africa   87,500 WIRE      
Middle East and North Africa   446,360 WIRE      
Middle East and North Africa   105,800 WIRE      
Middle East and North Africa   332,439 WIRE      
Middle East and North Africa   50,000 WIRE      
Middle East and North Africa   14,595 WIRE      
Middle East and North Africa   30,000 WIRE      
Middle East and North Africa   1,107,641 WIRE      
Middle East and North Africa   8,000 WIRE      
Middle East and North Africa   152,000 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   711,600 WIRE      
Middle East and North Africa   136,500 WIRE      
Middle East and North Africa   36,500 WIRE      
Middle East and North Africa   710,000 WIRE      
Middle East and North Africa   125,500 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   232,000 WIRE      
Middle East and North Africa   136,000 WIRE      
Middle East and North Africa   22,000 WIRE      
Middle East and North Africa   15,000 WIRE      
Middle East and North Africa   7,489,409 WIRE      
Middle East and North Africa   343,000 WIRE      
Middle East and North Africa   25,000 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   15,000 WIRE      
Middle East and North Africa   572,201 WIRE      
Middle East and North Africa   107,500 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   62,500 WIRE      
Middle East and North Africa   450,000 WIRE      
Middle East and North Africa   250,000 WIRE      
Middle East and North Africa   159,000 WIRE      
Middle East and North Africa   12,300 WIRE      
Middle East and North Africa   240,000 WIRE      
Middle East and North Africa   20,000 WIRE      
Middle East and North Africa   26,000 WIRE      
Middle East and North Africa   250,000 WIRE      
Middle East and North Africa   125,000 WIRE      
Middle East and North Africa   150,000 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   25,000 WIRE      
Middle East and North Africa   75,000 WIRE      
Middle East and North Africa   188,750 WIRE      
Middle East and North Africa   50,000 WIRE      
Middle East and North Africa   928,250 WIRE      
Middle East and North Africa   145,000 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   375,000 WIRE      
Middle East and North Africa   309,500 WIRE      
Middle East and North Africa   25,000 WIRE      
Middle East and North Africa   20,000 WIRE      
Middle East and North Africa   60,000 WIRE      
Middle East and North Africa   14,000 WIRE      
Middle East and North Africa   250,000 WIRE      
Middle East and North Africa   15,000 WIRE      
Middle East and North Africa   200,000 WIRE      
Middle East and North Africa   300,000 WIRE      
Middle East and North Africa   22,500 WIRE      
Middle East and North Africa   740,700 WIRE      
Middle East and North Africa   18,000 WIRE      
Middle East and North Africa   15,000 WIRE      
Middle East and North Africa   50,000 WIRE      
Middle East and North Africa   31,500 WIRE      
Middle East and North Africa   15,000 WIRE      
Middle East and North Africa   957,743 WIRE      
Middle East and North Africa   200,000 WIRE      
Middle East and North Africa   10,200 WIRE      
Middle East and North Africa   20,000 WIRE      
Middle East and North Africa   115,000 WIRE      
Middle East and North Africa   1,508,816 WIRE      
Middle East and North Africa   68,750 WIRE      
Middle East and North Africa   15,000 WIRE      
Middle East and North Africa   75,000 WIRE      
Middle East and North Africa   450,000 WIRE      
Middle East and North Africa   90,000 WIRE      
Middle East and North Africa   75,000 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   35,000 WIRE      
Middle East and North Africa   15,000 WIRE      
Middle East and North Africa   93,600 WIRE      
Middle East and North Africa   150,000 WIRE      
Middle East and North Africa   1,180,000 WIRE      
Middle East and North Africa   25,000 WIRE      
Middle East and North Africa   1,285,000 WIRE      
Middle East and North Africa   13,000 WIRE      
Middle East and North Africa   10,264 WIRE      
Middle East and North Africa   23,000 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   22,500 WIRE      
Middle East and North Africa   2,994,171 WIRE      
Middle East and North Africa   40,000 WIRE      
Middle East and North Africa   33,000 WIRE      
Middle East and North Africa   370,000 WIRE      
Middle East and North Africa   120,500 WIRE      
Middle East and North Africa   202,500 WIRE      
Middle East and North Africa   31,000 WIRE      
Middle East and North Africa   5,573,720 WIRE      
Middle East and North Africa   681,510 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   30,000 WIRE      
Middle East and North Africa   55,000 WIRE      
Middle East and North Africa   65,000 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   1,856,000 WIRE      
Middle East and North Africa   254,000 WIRE      
Middle East and North Africa   125,000 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   48,250 WIRE      
Middle East and North Africa   65,000 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   8,500 WIRE      
Middle East and North Africa   240,000 WIRE      
Middle East and North Africa   15,000 WIRE      
Middle East and North Africa   15,000 WIRE      
Middle East and North Africa   359,000 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   75,000 WIRE      
Middle East and North Africa   10,500 WIRE      
Middle East and North Africa   250,250 WIRE      
Middle East and North Africa   7,200 WIRE      
Middle East and North Africa   447,500 WIRE      
Middle East and North Africa   1,302,150 WIRE      
Middle East and North Africa   37,500 WIRE      
Middle East and North Africa   13,500 WIRE      
Middle East and North Africa   40,000 WIRE      
Middle East and North Africa   14,000 WIRE      
Middle East and North Africa   40,000 WIRE      
Middle East and North Africa   1,195,000 WIRE      
Middle East and North Africa   1,375,000 WIRE      
Middle East and North Africa   40,000 WIRE      
Middle East and North Africa   26,250 WIRE      
Middle East and North Africa   45,000 WIRE      
Middle East and North Africa   7,500 WIRE      
Middle East and North Africa   30,000 WIRE      
Middle East and North Africa   40,000 WIRE      
Middle East and North Africa   1,221,000 WIRE      
Middle East and North Africa   55,000 WIRE      
Middle East and North Africa   36,386 WIRE      
Middle East and North Africa   175,000 WIRE      
Middle East and North Africa   5,650,000 WIRE      
Middle East and North Africa   45,000 WIRE      
Middle East and North Africa   889,000 WIRE      
Middle East and North Africa   240,000 WIRE      
Middle East and North Africa   1,060,000 WIRE      
Middle East and North Africa   55,000 WIRE      
Middle East and North Africa   295,900 WIRE      
Middle East and North Africa   1,191,000 WIRE      
Middle East and North Africa   58,934 WIRE      
Middle East and North Africa   15,000 WIRE      
Middle East and North Africa   245,000 WIRE      
Middle East and North Africa   1,366,500 WIRE      
Middle East and North Africa   229,076 WIRE      
Middle East and North Africa   1,757,836 WIRE      
Middle East and North Africa   2,193,500 WIRE      
Middle East and North Africa   90,250 WIRE      
Middle East and North Africa   135,000 WIRE      
Middle East and North Africa   778,600 WIRE      
Middle East and North Africa   20,000 WIRE      
Middle East and North Africa   190,000 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   150,000 WIRE      
Middle East and North Africa   35,000 WIRE      
Middle East and North Africa   17,000 WIRE      
Middle East and North Africa   75,860 WIRE      
Middle East and North Africa   4,639,781 WIRE      
Middle East and North Africa   470,500 WIRE      
Middle East and North Africa   1,247,900 WIRE      
Middle East and North Africa   30,000 WIRE      
Middle East and North Africa   129,925 WIRE      
Middle East and North Africa   275,000 WIRE      
Middle East and North Africa   75,000 WIRE      
Middle East and North Africa   82,000 WIRE      
Middle East and North Africa   545,000 WIRE      
Middle East and North Africa   477,520 WIRE      
Middle East and North Africa   80,195 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   110,000 WIRE      
Middle East and North Africa   395,000 WIRE      
Middle East and North Africa   9,851 WIRE      
Middle East and North Africa   97,500 WIRE      
Middle East and North Africa   95,000 WIRE      
Middle East and North Africa   460,000 WIRE      
Middle East and North Africa   137,000 WIRE      
Middle East and North Africa   180,000 WIRE      
Middle East and North Africa   35,000 WIRE      
Middle East and North Africa   1,919,100 WIRE      
Middle East and North Africa   178,200 WIRE      
Middle East and North Africa   226,000 WIRE      
Middle East and North Africa   765,000 WIRE      
Middle East and North Africa   65,000 WIRE      
Middle East and North Africa   101,280 WIRE      
Middle East and North Africa   70,000 WIRE      
Middle East and North Africa   280,000 WIRE      
Middle East and North Africa   49,500 WIRE      
Middle East and North Africa   1,685,000 WIRE      
Middle East and North Africa   45,000 WIRE      
Middle East and North Africa   145,000 WIRE      
Middle East and North Africa   30,000 WIRE      
Middle East and North Africa   6,629 WIRE      
Middle East and North Africa   1,096,355 WIRE      
Middle East and North Africa   190,300 WIRE      
Middle East and North Africa   400,000 WIRE      
Middle East and North Africa   107,980 WIRE      
Middle East and North Africa   30,000 WIRE      
Middle East and North Africa   13,500 WIRE      
Middle East and North Africa   31,250 WIRE      
Middle East and North Africa   75,000 WIRE      
Middle East and North Africa   475,000 WIRE      
Middle East and North Africa   30,000 WIRE      
Middle East and North Africa   613,000 WIRE      
Middle East and North Africa   1,100,304 WIRE      
Middle East and North Africa   33,000 WIRE      
Middle East and North Africa   34,000 WIRE      
Middle East and North Africa   885,862 WIRE      
Middle East and North Africa   133,000 WIRE      
Middle East and North Africa   11,724,380 WIRE      
Middle East and North Africa   280,200 WIRE      
Middle East and North Africa   120,000 WIRE      
Middle East and North Africa   461,250 WIRE      
Middle East and North Africa   20,000 WIRE      
Middle East and North Africa   80,000 WIRE      
Middle East and North Africa   162,636 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   5,300 WIRE      
Middle East and North Africa   79,800 WIRE      
Middle East and North Africa   700,000 WIRE      
Middle East and North Africa   97,500 WIRE      
Middle East and North Africa   150,000 WIRE      
Middle East and North Africa   257,995 WIRE      
Middle East and North Africa   18,000 WIRE      
Middle East and North Africa   900,000 WIRE      
Middle East and North Africa   50,039 WIRE      
Middle East and North Africa   98,000 WIRE      
Middle East and North Africa   222,500 WIRE      
Middle East and North Africa   250,000 WIRE      
Middle East and North Africa   180,000 WIRE      
Middle East and North Africa   366,000 WIRE      
Middle East and North Africa   45,000 WIRE      
Middle East and North Africa   167,000 WIRE      
Middle East and North Africa   588,667 WIRE      
Middle East and North Africa   600,000 WIRE      
Middle East and North Africa   20,000 WIRE      
Middle East and North Africa   890,000 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   265,000 WIRE      
Middle East and North Africa   14,400 WIRE      
Middle East and North Africa   23,000 WIRE      
Middle East and North Africa   258,130 WIRE      
Middle East and North Africa   2,795,000 WIRE      
Middle East and North Africa   157,500 WIRE      
Middle East and North Africa   1,100,500 WIRE      
Middle East and North Africa   25,000 WIRE      
Middle East and North Africa   320,500 WIRE      
Middle East and North Africa   42,000 WIRE      
Middle East and North Africa   64,110 WIRE      
Middle East and North Africa   15,680 WIRE      
Middle East and North Africa   75,000 WIRE      
Middle East and North Africa   9,000 WIRE      
Middle East and North Africa   41,500 WIRE      
Middle East and North Africa   25,000 WIRE      
Middle East and North Africa   80,460 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   63,000 WIRE      
Middle East and North Africa   2,239,425 WIRE      
Middle East and North Africa   72,110 WIRE      
Middle East and North Africa   18,000 WIRE      
Middle East and North Africa   340,000 WIRE      
Middle East and North Africa   593,600 WIRE      
Middle East and North Africa   18,000 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   563,500 WIRE      
Middle East and North Africa   775,000 WIRE      
Middle East and North Africa   825,000 WIRE      
Middle East and North Africa   160,000 WIRE      
Middle East and North Africa   600,000 WIRE      
Middle East and North Africa   550,000 WIRE      
Middle East and North Africa   167,200 WIRE      
Middle East and North Africa   330,000 WIRE      
Middle East and North Africa   20,000 WIRE      
Middle East and North Africa   7,000 WIRE      
Middle East and North Africa   1,664,850 WIRE      
Middle East and North Africa   90,000 WIRE      
Middle East and North Africa   200,000 WIRE      
Middle East and North Africa   50,000 WIRE      
Middle East and North Africa   67,950 WIRE      
Middle East and North Africa   21,600 WIRE      
Middle East and North Africa   120,000 WIRE      
Middle East and North Africa   90,000 WIRE      
Middle East and North Africa   60,250 WIRE      
Middle East and North Africa   55,000 WIRE      
Middle East and North Africa   50,000 WIRE      
Middle East and North Africa   150,000 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   67,500 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   916,667 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   41,000 WIRE      
Middle East and North Africa   229,000 WIRE      
Middle East and North Africa   18,000 WIRE      
Middle East and North Africa   7,500 WIRE      
Middle East and North Africa   24,000 WIRE      
Middle East and North Africa   308,000 WIRE      
Middle East and North Africa   3,872,706 WIRE      
Middle East and North Africa   16,000 WIRE      
Middle East and North Africa   50,000 WIRE      
Middle East and North Africa   6,000 WIRE      
Middle East and North Africa   120,000 WIRE      
Middle East and North Africa   150,000 WIRE      
Middle East and North Africa   46,000 WIRE      
Middle East and North Africa   476,740 WIRE      
Middle East and North Africa   350,000 WIRE      
Middle East and North Africa   540,000 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   96,500 WIRE      
Middle East and North Africa   39,500 WIRE      
Middle East and North Africa   383,000 WIRE      
Middle East and North Africa   28,800 WIRE      
Middle East and North Africa   197,500 WIRE      
Middle East and North Africa   321,100 WIRE      
Middle East and North Africa   1,127,331 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   130,500 WIRE      
Middle East and North Africa   40,000 WIRE      
Middle East and North Africa   850,000 WIRE      
Middle East and North Africa   37,500 WIRE      
Middle East and North Africa   53,400 WIRE      
Middle East and North Africa   142,500 WIRE      
Middle East and North Africa   108,000 WIRE      
Middle East and North Africa   50,500 WIRE      
Middle East and North Africa   74,000 WIRE      
Middle East and North Africa   1,760,000 WIRE      
Middle East and North Africa   255,000 WIRE      
Middle East and North Africa   127,000 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   595,000 WIRE      
Middle East and North Africa   45,000 WIRE      
Middle East and North Africa   101,000 WIRE      
Middle East and North Africa   93,127 WIRE      
Middle East and North Africa   22,000 WIRE      
Middle East and North Africa   26,000 WIRE      
Middle East and North Africa   605,000 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   37,000 WIRE      
Middle East and North Africa   545,500 WIRE      
Middle East and North Africa   149,500 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   1,217,047 WIRE      
Middle East and North Africa   135,000 WIRE      
Middle East and North Africa   402,000 WIRE      
Middle East and North Africa   135,000 WIRE      
Middle East and North Africa   43,886 WIRE      
Middle East and North Africa   19,300 WIRE      
Middle East and North Africa   275,000 WIRE      
Middle East and North Africa   23,850 WIRE      
Middle East and North Africa   200,000 WIRE      
Middle East and North Africa   2,303,137 WIRE      
Middle East and North Africa   60,001,678 WIRE      
Middle East and North Africa   26,630,038 WIRE      
Middle East and North Africa   113,893 WIRE      
Middle East and North Africa   65,167 WIRE      
Middle East and North Africa   105,000 WIRE      
Middle East and North Africa   30,000 WIRE      
Middle East and North Africa   29,741 WIRE      
Middle East and North Africa   25,149 WIRE      
Middle East and North Africa   247,853 WIRE      
Middle East and North Africa   600,025 WIRE      
Middle East and North Africa   80,038 WIRE      
Middle East and North Africa   6,569,950 WIRE      
Middle East and North Africa   47,264,266 WIRE      
Middle East and North Africa   6,250,686 WIRE      
Middle East and North Africa   8,773 WIRE      
Middle East and North Africa   23,000 WIRE      
Middle East and North Africa   407,326 WIRE      
Middle East and North Africa   1,516,120 WIRE      
Middle East and North Africa   128,700 WIRE      
Middle East and North Africa   30,000 WIRE      
Middle East and North Africa   30,000 WIRE      
Middle East and North Africa   53,250 WIRE      
Middle East and North Africa   160,000 WIRE      
Middle East and North Africa   152,000 WIRE      
Middle East and North Africa   280,000 WIRE      
Middle East and North Africa   38,000 WIRE      
Middle East and North Africa   21,000 WIRE      
Middle East and North Africa   52,000 WIRE      
Middle East and North Africa   135,000 WIRE      
Middle East and North Africa   1,249,261 WIRE      
Middle East and North Africa   450,804 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   15,600 WIRE      
Middle East and North Africa   25,500 WIRE      
Middle East and North Africa   23,250 WIRE      
Middle East and North Africa   20,000 WIRE      
Middle East and North Africa   18,000 WIRE      
Middle East and North Africa   700,000 WIRE      
Middle East and North Africa   347,268 WIRE      
Middle East and North Africa   75,000 WIRE      
Middle East and North Africa   8,000 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   150,000 WIRE      
Middle East and North Africa   175,000 WIRE      
Middle East and North Africa   35,000 WIRE      
Middle East and North Africa   22,500 WIRE      
Middle East and North Africa   50,000 WIRE      
Middle East and North Africa   30,000 WIRE      
Middle East and North Africa   50,000 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   35,000 WIRE      
Middle East and North Africa   40,000 WIRE      
Middle East and North Africa   30,000 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   234,500 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   450,000 WIRE      
Middle East and North Africa   16,667 WIRE      
Middle East and North Africa   22,000 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   66,500 WIRE      
Middle East and North Africa   906,500 WIRE      
Middle East and North Africa   18,000 WIRE      
Middle East and North Africa   472,875 WIRE      
Middle East and North Africa   50,500 WIRE      
Middle East and North Africa   2,825,000 WIRE      
Middle East and North Africa   156,400 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   250,000 WIRE      
Middle East and North Africa   1,300,000 WIRE      
Middle East and North Africa   90,000 WIRE      
Middle East and North Africa   35,712 WIRE      
Middle East and North Africa   50,000 WIRE      
Middle East and North Africa   22,500 WIRE      
Middle East and North Africa   107,276 WIRE      
Middle East and North Africa   25,000 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   146,750 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   30,000 WIRE      
Middle East and North Africa   75,000 WIRE      
Middle East and North Africa   78,000 WIRE      
Middle East and North Africa   26,000 WIRE      
Middle East and North Africa   19,500 WIRE      
Middle East and North Africa   249,800 WIRE      
Middle East and North Africa   2,338,177 WIRE      
Middle East and North Africa   27,000 WIRE      
Middle East and North Africa   8,743 WIRE      
Middle East and North Africa   100,000 WIRE      
Middle East and North Africa   54,663 WIRE      
Middle East and North Africa   303,318 WIRE      
Middle East and North Africa   151,065 WIRE      
Middle East and North Africa   1,689,703 WIRE      
Middle East and North Africa   430,000 WIRE      
Middle East and North Africa   50,000 WIRE      
Middle East and North Africa   176,000 WIRE      
Middle East and North Africa   10,500 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   112,500 WIRE      
Middle East and North Africa   50,000 WIRE      
Middle East and North Africa   10,000 WIRE      
Middle East and North Africa   50,000 WIRE      
Middle East and North Africa   22,500 WIRE      
Middle East and North Africa   1,543,314 WIRE      
Middle East and North Africa   170,500 WIRE      
Middle East and North Africa   72,000 WIRE      
Middle East and North Africa   264,800 WIRE      
Middle East and North Africa   150,000 WIRE      
Middle East and North Africa   723,000 WIRE      
Middle East and North Africa   135,000 WIRE      
Middle East and North Africa   1,381,453 WIRE      
Middle East and North Africa   75,563 WIRE      
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......MediumBullet
722
3 Enter total number of other organizations or entities .......................MediumBullet
0
Schedule F (Form 990) 2023
Schedule F (Form 990) 2023Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
noncash
assistance 		(g) Description
of noncash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2023
Schedule F (Form 990) 2023
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) 2023
Schedule F (Form 990) 2023
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.
ReturnReference Explanation
PART I, LINE 2: FUNDS ARE ALLOCATED TO UIA'S OVERSEAS OPERATING AGENT IN ISRAEL - THE JEWISH AGENCY FOR ISRAEL (JAFI), JERUSALEM. UIA'S ALLOCATION COMMITTEE RECOMMENDS ALLOCATIONS TO THE UIA BOARD FOR THE JEWISH AGENCY BUDGET, WHICH THE BOARD APPROVES. THE COMMITTEE MONITORS, OVERSEES AND EVALUATES UIA ALLOCATIONS TO JAFI'S PROGRAMS AND MAKES RECOMMENDATIONS FOR FUTURE ALLOCATIONS. REPORTS ON EXPENDITURES ARE RECEIVED. THE UIA REPRESENTATIVE TAKES PART IN ALL BUDGET MEETINGS AND MEETINGS CONCERNING PROPERTIES FOR JAFI. GRANTS TO THIRD PARTIES REQUIRE A GRANT AGREEMENT AND EXPENDITURES REPORTING. ORGANIZATIONS ARE REVIEWED TO ENSURE THEY HAVE THE APPROPRIATE DOCUMENTATION. EXPENDITURES ARE AUDITED BY OUR OUTSIDE AUDITORS.
PART I, LINE 3: UIA STAFF, WHOSE SALARIES ARE PAID BY JFNA, ARE ASSIGNED TO THE OVERSEAS OFFICE AND ARE PRIMARILY RESPONSIBLE FOR MONITORING GRANTS TO THE JEWISH AGENCY FOR ISRAEL, AND OTHER LOCAL ENTITIES IN THE AREA. PERIODIC SITE VISITS ARE MADE BY THE STAFF TO DETERMINE STATUS OF THE PROGRAMS AND CONSTRUCTION PROJECTS. EXPENDITURE REPORTS ARE RECEIVED AND REVIEWED. EXPENDITURES ARE AUDITED BY OUR OUTSIDE AUDITORS.
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) 2023
Additional Data


Software ID:  
Software Version:  



Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
UNITED ISRAEL APPEAL INC
 
Employer identification number

13-1760102
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2023

Schedule J (Form 990) 2023
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1Pamela A Zaltsman
CHIEF FINANCIAL OFFICER-UIA 		(i)

(ii)		 121,582
-------------
121,582 		 
-------------
  		1,730
-------------
1,730 		6,087
-------------
6,087 		1,639
-------------
1,639 		131,038
-------------
131,038 		 
-------------
 
2Evan Hochberg
CORPORATE SECRETARY 		(i)

(ii)		 108,388
-------------
108,388 		 
-------------
  		381
-------------
381 		5,114
-------------
5,114 		22,209
-------------
22,209 		136,092
-------------
136,092 		 
-------------
 
Schedule J (Form 990) 2023

Schedule J (Form 990) 2023
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
SCHEDULE J, PART II: THE SALARIES RELATED TO THE WORK PERFORMED FOR UIA BY PAMELA ZALTSMAN AND EVAN HOCHBERG WERE PAID FOR BY THE JEWISH FEDERATIONS OF NORTH AMERICA, INC. ("JFNA"), A RELATED 501 (C)(3) ORGANIZATION (EIN:13-1624240). THE SALARIES WERE FULLY EXPENSED ON JFNA FINANCIAL STATEMENTS. THE ORGANIZATIONS ARE AFFILIATED THROUGH CERTAIN COMMON BOARD MEMBERS.
Schedule J (Form 990) 2023

Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Name of the organization
UNITED ISRAEL APPEAL INC
 
Employer identification number

13-1760102
Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 6: IN 1999, UNITED ISRAEL APPEAL INC. MERGED WITH UNITED JEWISH APPEAL AND COUNCIL OF JEWISH FEDERATIONS TO FORM THE JEWISH FEDERATIONS OF NORTH AMERICA, INC. (FORMERLY KNOWN AS UNITED JEWISH COMMUNITIES, INC.). UNITED ISRAEL APPEAL INC. MODIFIED ITS STRUCTURE WHILE MAINTAINING ITS CORPORATE STATUS TO JOIN AND CONSTITUTE THE JEWISH FEDERATIONS OF NORTH AMERICA, INC. AS THE SOLE MEMBER.
FORM 990, PART VI, SECTION A, LINE 7A: THE UNITED ISRAEL APPEAL INC. (UIA) BOARD IS COMPRISED OF 13 REPRESENTATIVES APPOINTED BY THE JEWISH FEDERATIONS OF NORTH AMERICA, INC. (JFNA).
FORM 990, PART VI, SECTION A, LINE 7B: THE UIA BOARD MAKES RECOMMENDATIONS TO THE JEWISH FEDERATIONS OF NORTH AMERICA, INC. (JFNA) FOR APPOINTMENTS TO THE JEWISH AGENCY FOR ISRAEL (JAFI) BOARD OF GOVERNORS AND COMMITTEES.
FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 IS PREPARED BY FINANCE DEPARTMENT PROFESSIONALS. THE 990 IS REVIEWED BY MANAGEMENT BEFORE BEING PRESENTED FOR REVIEW BY INDEPENDENT TAX PROFESSIONALS AND REVIEWED BY THE JOINT JFNA/UIA AUDIT COMMITTEE, AN INDEPENDENT STANDING COMMITTEE OF THE BOARD OF DIRECTORS OF JFNA, BEFORE IT IS SHARED WITH THE BOARD OF DIRECTORS AND 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, where necessary, will confer with JFNA's Executive Vice President 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 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 Executive Vice President 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 in the US or Canada or, in Israel, from an outside line dial; 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 identified themselves and provided 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 the 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 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 15: AS AN AFFILIATE OF THE JEWISH FEDERATIONS OF NORTH AMERICA INC. THE PROCESS FOR DETERMINING THE COMPENSATION FOR THE EXECUTIVE VICE PRESIDENT, TOP MANAGEMENT OFFICIALS, OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION IS DETERMINED BY THE AFFILIATED ORGANIZATIONS THE JEWISH FEDERATIONS OF NORTH AMERICA, INC'S COMPENSATION COMMITTEE. THE COMPENSATION COMMITTEE IS CHARGED WITH ESTABLISHING AND MAINTAINING POLICIES AND STANDARDS FOR EXECUTIVE COMPENSATION. THE COMMITTEE ENGAGES IN THE FOLLOWING AREAS OF RESPONSIBILITY: - APPROVE 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 IN ADVANCE AND IS GIVEN A PERSON-BY-PERSON REVIEW OF ANY SALARY REQUESTS OF A PREDETERMINED AMOUNT. - DECIDES WHICH SMT MEMBERS WILL BE COVERED UNDER THE NON-QUALIFIED PENSION PLAN (BENEFIT RESTORATION PLAN). OTHER; PROVIDE GUIDANCE ON ANY MAJOR CLAIMS BEING MADE AGAINST THE ORGANIZATION AND REVIEW/APPROVE ANY SETTLEMENT PROPOSALS; LABOR NEGOTIATION STRATEGIES; OTHER MATTERS AS DETERMINED BY THE CEO/PRESIDENT. THE COMMITTEE IS COMPRISED OF THE CHAIR OF THE COMPENSATION COMMITTEE, THE CHAIR OF THE EXECUTIVE COMMITTEE, TREASURER, PLUS TWO OTHER MEMBERS.
FORM 990, PART VI, SECTION C, LINE 18: UNITED ISRAEL APPEAL, INC. WAS INCORPORATED IN 1939 AND THE ORIGINAL FORM 1023, APPLICATION FOR RECOGNITION OF EXEMPTION, IS NOT AVAILABLE.
FORM 990, PART VI, SECTION C, LINE 19: UNITED ISRAEL APPEAL, INC. MAKES ITS GOVERNING DOCUMENTS, AUDITED FINANCIAL STATEMENTS, ANNUAL REPORT, MANAGEMENT LETTER, ANNUAL FORM 990, CONFLICT OF INTEREST POLICY STATEMENTS AND WHISTLE BLOWER POLICY AVAILABLE UPON REQUEST.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2023


Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
UNITED ISRAEL APPEAL INC
 
Employer identification number

13-1760102
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity










Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1)THE JEWISH FEDERATIONS OF NORTH AMERICA
25 BROADWAY SUITE 1700

NEW YORK,NY10004
13-1624240 		LEADERSHIP NY 501(C)(3) 7  
 
No












For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No












Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
Yes
 
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
Yes
 
q Reimbursement paid by related organization(s) for expenses ............................
1q
 
No
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
Yes
 
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) THE JEWISH FEDERATIONS OF NORTH AMERICA INC

 c 457,178,830 fmv





Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
Page 5
Part VII
Supplemental Information
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Schedule R (Form 990) 2023

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