| FORM 990, PART III, LINE 4D: |
OTHER PROGRAM SERVICES: THE JEWISH FEDERATIONS OF NORTH AMERICA HAS AWARDED GRANTS TO AGENCIES FOR HUMANITARIAN PURPOSES IN THE FACE OF DISASTERS INCLUDING ISRAEL FIRES, HOUSTON FLOODS, PHILIPPINE TYPHOON, HAITI EARTHQUAKE JAPAN EARTHQUAKE. THESE EFFORTS ARE COORDINATED BY THE JEWISH FEDERATIONS OF NORTH AMERICA DISASTER RELIEF COMMITTEE. SINCE 1989, THE FEDERATION MOVEMENT HAS RAISED ABOUT $50 MILLION FOR CRISIS RELIEF. THE JFNA ENDOWMENT COMMITTEE AWARDS GRANTS TO FEDERATIONS TO HELP THEM ESTABLISH AND CREATE THE LIFE AND LEGACY PROGRAM IN THEIR COMMUNITIES. CREATE A JEWISH LEGACY ENCOURAGES THE CREATION OF BEQUESTS BY INDIVIDUAL DONORS TO THEIR LOCAL FEDERATIONS, JEWISH COMMUNITY FOUNDATIONS, AGENCIES AND SYNAGOGUES. ISRAEL AND OVERSEAS - JFNA WORKS CLOSELY WITH OUR OVERSEAS PARTNERS TO CARE FOR JEWS IN NEED AND BUILD COMMUNITY IN ISRAEL AND 60-PLUS NATIONS WORLDWIDE. JFNA ISRAEL ALSO ASSESSES FEDERATION-FUNDED SOCIAL SERVICE EFFORTS IN ISRAEL AND HELPS ENSURE FEDERATION FUNDS ARE USED EFFECTIVELY. JFNA ISRAEL WORKS WITH THE GOVERNMENT OF ISRAEL ON ISSUES OF PUBLIC POLICY AND DIPLOMACY AND HELPS CONNECT THE ISRAEL PUBLIC TO JEWISH FEDERATION WORK. U.S. GOVERNMENT GRANT - ADVANCING PERSON-CENTERED, TRAUMA-INFORMED SUPPORTIVE SERVICES FOR HOLOCAUST SURVIVORS. AFTER WITNESSING THE DARKEST PERIOD OF THE LAST CENTURY, HOLOCAUST SURVIVORS BUILT A NEW LIFE IN THE U.S. AND ENRICHED OUR COUNTRY. BUT NOW THEY ARE OLDER AND INCREASINGLY FRAIL. MOST ARE IN THEIR 80S AND 90S, AND ONE IN FOUR LIVES IN POVERTY. AS A GROUP, THEY ARE AT RISK FOR POOR PHYSICAL AND MENTAL HEALTH, DEPRESSION, AND SOCIAL ISOLATION. SADLY, ALTHOUGH WE LOSE HOLOCAUST SURVIVORS EACH DAY, THE COST OF SUPPORTING THE REMAINING SURVIVORS WHO ARE GROWING FRAILER AND IN NEED OF MORE SERVICES INCREASES. IN RECOGNITION OF THESE INCREASED NEEDS, THE JEWISH FEDERATIONS OF NORTH AMERICA WORKS WITH COMMUNITIES TO RAISE MONEY TO SUPPORT HOLOCAUST SURVIVOR SERVICES AND WORKS WITH THE FEDERAL GOVERNMENT TO IMPLEMENT AGRANT PROGRAM TO PROVIDE PERSON-CENTERED, TRAUMA-INFORMED CARE FOR HOLOCAUST SURVIVORS. JFNA AWARDS SUBGRANTS TO LOCAL COMMUNITIES TO PROVIDE THE SERVICES USING BOTH PHILANTHROPIC AND FEDERAL FUNDS. IT IS OUR DESIRE TO ENSURE THAT HOLOCAUST SURVIVORS ARE ABLE TO AGE IN PLACE IN THEIR HOMES AND COMMUNITIES WITH DIGNITY AND SECURITY. TALENT: JFNA IS DEVOTED TO ENSURING THAT JEWISH FEDERATIONS CONNECT WITH THE TOP PROFESSIONAL AND VOLUNTEER TALENT IN THE COMMUNITY. JFNA'S MANDEL CENTER FOR LEADERSHIP EXCELLENCE WORKS WITH FEDERATIONS TO PROVIDE THE TOOLS THEY REQUIRE TO IDENTIFY, RECRUIT, DEVELOP AND RETAIN TALENTED PROFESSIONALS AND TO CONTINUE TO CONNECT WITH TOP VOLUNTEERS. |
| FORM 990, PART VI, SECTION A, LINE 6: |
THROUGH THE FEDERATION MEMBERS CORPORATION, AT LEAST 68% OF THE MEMBERS OF THE BOARD OF TRUSTEES ARE APPOINTED FROM MEMBER FEDERATIONS. FEDERATION MEMBERS CORPORATION IS RESPONSIBLE FOR RATIFICATION OF THE APPOINTMENT OF THIS GROUP OF TRUSTEES. THE REMAINING TRUSTEES ARE APPOINTED BY OUR DELEGATE ASSEMBLY, ESSENTIALLY MADE UP OF FEDERATION REPRESENTATIVES PURSUANT TO REPRESENTATION SPECIFICATIONS PROVIDED UNDER THE JEWISH FEDERATIONS OF NORTH AMERICA BY-LAWS. |
| FORM 990, PART VI, SECTION A, LINE 7A & 7B: |
UNDER THE CORPORATION BY-LAWS THE DELEGATE ASSEMBLY IS RESPONSIBLE FOR ADOPTION OF THE ANNUAL BUDGET OF THE CORPORATION RECOMMENDED BY THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 11B: |
THE 990 WAS PREPARED BY THE JFNA FINANCE DEPARTMENT PROFESSIONALS. THE FORM 990 IS REVIEWED BY JFNA MANAGEMENT BEFORE BEING PRESENTED FOR AUDIT BY INDEPENDENT AUDITORS AND REVIEWED BY THE JFNA AUDIT COMMITTEE, AN INDEPENDENT STANDING COMMITTEE OF THE BOARD OF TRUSTEES, BEFORE FILING.THE FORM 990 IS POSTED ON THE JFNA SECURE WEBSITE FOR MEMBERS OF THE BOARD OF TRUSTEES TO VIEW BEFORE THE FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C: |
Members of JFNA's professional staff serve a public interest role and have a duty to conduct all affairs of JFNA in a manner consistent with this concept. All decisions made by staff are to be made solely on the basis of a desire to promote the best interests of JFNA and the public good. This policy is intended to clearly establish JFNA's policies and procedures with regard to activities engaged in by members of the professional staff that may be considered a conflict of interest. JFNA's Chief Financial Officer and head of the Human Resources Department will monitor compliance with this policy. Administration of this policy will be the responsibility of the CEO/President or Chief of Staff. A "conflict of interest" may exist whenever the personal interests of a JFNA employee interfere - or have the appearance that they might potentially interfere - in any way with the interests of JFNA. A conflict may exist when an employee takes actions or has business interests that make it difficult to perform his or her work objectively and effectively. Conflicts may also arise when an employee or a member of his or her family receives an improper personal benefit as a result of the employee's position in JFNA, whether received from JFNA or a third party. Professional staff members are required to avoid all conflicts of interest unless they receive prior approval in writing from the CEO/President or designate (or any committee of the Board entrusted with the oversight of conflicts of interest), who will confer with JFNA's Chief of Staff 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: .that they have read and are familiar with the policy; .that neither they, nor to the best of their knowledge, their family members, have in the past engaged, are presently engaging, or plan to engage in any activity that presents a potential conflict of interest. Disclosures required from members of the staff must be directed in writing to the head of the Human Resources Department. In the event that members of the staff become aware of a conflict, they shall disclose such information to the head of the Human Resources Department or Chief Financial Officer, who will communicate to the CEO/President or the Chief of Staff 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 Chief of Staff to determine whether a possible conflict exists. REPORTING The CEO/President or designate shall make a report to the Audit Committee, at least annually, listing all conflicts and identifying those that were approved. PENALTY FOR NON-COMPLIANCE A violation of this policy will result in immediate and appropriate discipline, up to and including termination |
| FORM 990, PART VI, SECTION B, LINE 13: |
JFNA's Board of Trustees adopted this Whistleblower Policy which sets forth procedures that JFNA trustees, officers, employees and volunteers ("Covered Persons") may follow to report alleged misconduct. This policy applies to Covered Persons and shall be distributed to all JFNA trustees, officers, employees and volunteers. The objectives of this Whistleblower Policy are to encourage and enable Covered Persons, without fear of retaliation, to raise concerns regarding suspected violation of JFNA policies, unethical and/or illegal conduct or practices so that JFNA can address and correct inappropriate conduct and actions. REPORTING CONCERNS OR COMPLAINTS JFNA is committed to taking action to prevent misconduct, including fraud, violations of law, violations of JFNA policies, and improper accounting or audit practices ("Misconduct"). Covered Persons should promptly come forward and report any instances in which they become aware of Misconduct or potential Misconduct, without regard to the identity or position of a suspected offender. For this purpose and described herein, an outside organization has been authorized to receive complaints of suspected Misconduct. HOW TO REPORT CONCERNS OR COMPLAINTS Covered Persons may communicate suspected Misconduct by calling the toll-free telephone number (800) 482-3920 in the US or Canada or, in Israel, from an outside line dial 1(800) 94-94-949; a voice prompt will then assist the caller in dialing the toll-free number. Another option is to make a report using the following confidential website: www. ethicspoint.com. Both the telephone number and the website are hosted by "EthicsPoint," an independent private organization which is not affiliated with JFNA and which provides a confidential way for Covered Persons to report suspected Misconduct. In order to be better equipped to respond to any information or complaint, it would be helpful if the caller identifies him or herself and provides their telephone number and other contact information when making the report. However, if anonymity is preferred, it is not necessary that one's name or position be disclosed and caller ID will not be activated on the line. Regardless of whether identification is given, please provide as much information as possible so as to enable a thorough investigation, including where and when the act or incident occurred, names and titles of the individuals involved, and any other relevant details. Alternatively, employees may also raise concerns about suspected Misconduct to JFNA's Chief of Staff 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 Chief of Staff and the head of the Human Resources Department. They will administer the Whistleblower policy and report concerns to the Audit Committee. |
| FORM 990, PART VI, SECTION B, LINE 15A: |
THE COMPENSATION COMMITTEE IS CHARGED WITH ESTABLISHING AND MAINTAINING POLICIES AND STANDARDS FOR EXECUTIVE COMPENSATION. THE COMMITTEE ENGAGES IN THE FOLLOWING AREAS OF RESPONSIBILITY: - SETS THE TERMS AND CONDITIONS OF EMPLOYMENT FOR THE CEO/PRESIDENT AND DETERMINES SALARY INCREASES GOING FORWARD. IN ITS ANNUAL REVIEW OF THE CEO/PRESIDENT'S COMPENSATION, COMMITTEE MEMBERS ARE PROVIDED WITH RELEVANT COMPENSATION INFORMATION ALONG WITH COMPARABLE DATA AS PREPARED BY AN OUTSIDE EXPERT. - APPROVES THE TERMS AND CONDITIONS OF SENIOR MANAGEMENT TEAM (SMT) HIRES. IN ADDITION, THE COMMITTEE REVIEWS SALARY INCREASE PROPOSALS, ASPRESENTED 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 OVER A PREDETERMINED AMOUNT. SOLID SALARY REVIEW ARE DONE EVERY YEAR. OTHER: PROVIDES GUIDANCE ON ANY MAJOR CLAIM BEING MADE AGAINST THE ORGANIZATION AND REVIEWS/APPROVES ANY SETTLEMENT PROPOSALS; LABOR NEGOTIATIONS STRATEGIES; OTHER MATTERS AS DETERMINED BY THE CEO/PRESIDENT. THE COMMITTEE IS COMPRISED OF THE CHAIR OF THE BOARD (CHAIR OF THE COMMITTEE), VICE CHAIR, TREASURER PLUS TWO OTHER MEMBERS. FORM 990, PART VI, SECTION B, LINE 15B: JFNA'S CEO MAKES A RECOMMENDATION TO THE CHAIR OF BOARD WHO IS ALSO CHAIR OF THE COMPENSATION COMMITTEE WHO THEN PRESENTS IT TO THE COMPENSATION COMMITTEE. A SEPARATE CHART IS PROVIDED THAT GIVES RELEVANT INFORMATION ON EACH KEY EMPLOYEE/OFFICER AND PROVIDES INDUSTRY SALARY PARAMETERS AS CONTAINED WITHIN THE HAY GROUP SALARY RANGES. THE COMPENSATION COMMITTEE REVIEWS THE RECOMMENDATIONS AND MAKES ITS DECISION.ON EACH KEY EMPLOYEE/OFFICER AND PROVIDES INDUSTRY SALARY PARAMETERS AS CONTAINED WITHIN THE HAY GROUP SALARY RANGES. THE COMPENSATION COMMITTEE REVIEWS THE RECOMMENDATIONS AND MAKES ITS DECISION. |
| FORM 990, PART VI, SECTION C, LINE 18: |
THE JEWISH FEDERATION OF NORTH AMERICA'S (JFNA) 990 IS AVAILABLE ON ITS WEBSITE, GUIDESTAR AND UPON REQUEST. JFNA RECEIVED ITS RULING FROM THE IRS AS A TAX-EXEMPT CHARITY ON FEBRUARY 1936. JFNA DOES NOT HAVE A COPY OF ITS APPLICATION. AN ORGANIZATION THAT FILED ITS APPLICATION BEFORE JULY 15, 1987, MUST MAKE THE APPLICATION AVAILABLE ONLY IF IT HAD A COPY OF THE APPLICATION ON JULY 15, 1987. SEE NOTICE 88-120 FOR DETAILS. |
| FORM 990, PART VI, SECTION C, LINE 19: |
ALL JEWISH FEDERATIONS OF NORTH AMERICA (JFNA) STATEMENTS INCLUDING GOVERNING DOCUMENTS, AUDITED FINANCIAL STATEMENTS, ANNUAL REPORT, MANAGEMENT LETTER, FORM 990, CONFLICT OF INTEREST STATEMENTS AND WHISTLE BLOWER POLICY ARE AVAILABLE AT REQUEST. THE JFNA ANNUAL REPORT AND FORM 990 IS AVAILABLE ON ITS WEBSITE - WWW.JEWISHFEDERATIONS.ORG. |
| FORM 990, PART XI, LINE 9: |
Adjustment to Minimum Pension Liabilities...$7,240,000 |
| FORM 990, PART XII, LINE 2C: |
THERE HAS BEEN NO CHANGE IN THE FUNCTION OF THE AUDIT COMMITTEE FROM PRIOR YEARS. THE AUDIT COMMITTEE SHALL BE RESPONSIBLE FOR THE NOMINATION OF THE INDEPENDENT AUDITORS FOR THE ORGANIZATION, FOR THE DETERMINATION OF THE SCOPE OF THEIR AUDIT, FOR THE REVIEW AND EVALUATION OF THEIR REPORTS,FOR REVIEW AND EVALUATION OF THE ADHERENCE OF MANAGEMENT TO ACCOUNTING RULES AND OF THE ACTION TAKEN BY MANAGEMENT IN RESPONSE TO THE AUDITORS' RECOMMENDATIONS, AND FOR THE ENGAGEMENT AND TERMINATION OF THE ENGAGEMENT OF AN INTERNAL AUDITOR IF DEEMED NECESSARY BY THE COMMITTEE OR THE BOARD. |
Attach to Form 990 or 990-EZ.