Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1e · Government grants (contributions)

  $4,496,109

• 1f · All other contributions, gifts and grants

  $674,671,501

• 1g · Noncash contributions included above

  $8,982,473

• 2a · Program service revenue: FUNDRAISING INFRASTRUCTURE

  total $5,735,585 · related or exempt $5,735,585

• 2b · Program service revenue: POWER OF THE COLLECTIVE

  total $10,629,039 · related or exempt $10,629,039

• 2c · Program service revenue: RECRUITING AND DEVELOPING TALENT

  total $1,126,643 · related or exempt $1,126,643

• 2d · Program service revenue: WORK WITH OVERSEAS PARTNERS

  total $626,221 · related or exempt $626,221

• 2e · Program service revenue: HUMANITARIAN DISASTER RELIEF

  total $172,690 · related or exempt $172,690

• 3 · Investment income

  total $3,813,027 · excluded $3,813,027

• 4 · Income from investment of tax-exempt bond proceeds

  total $0

• 5 · Royalties

  total $0

• 6a · Gross rents

  real property $127,427

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $127,427 · personal property $0

• 6d · Net rental income or loss

  total $127,427 · excluded $127,427

• 7a · Gross sales of assets other than inventory

  securities $1,143,628

• 7b · Less cost or other basis and sales expenses

  securities $693,043

• 7c · Gain or loss

  securities $450,585

• 7d · Net gain or loss

  total $450,585 · excluded $450,585

• 8a · Fundraising events: gross income

  $0

• 8b · Fundraising events: direct expenses

  $0

• 8c · Net income from fundraising events

  total $0

• 9a · Gaming: gross income

  $0

• 9b · Gaming: direct expenses

  $0

• 9c · Net income from gaming

  total $0

• 10a · Gross sales of inventory

  $0

• 10b · Cost of goods sold

  $0

• 10c · Net income from sales of inventory

  total $0

• 11a · Other revenue: MISCELLANEOUS INCOME

  total $560,305 · excluded $560,305

• 11e · Other revenue, total

  $560,305

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $546,568,225 · program services $546,568,225

• 2 · Grants to domestic individuals

  total $0 · program services $0

• 3 · Grants to foreign organizations and individuals

  total $13,318,000 · program services $13,318,000

• 4 · Benefits paid to or for members

  total $0 · program services $0

• 5 · Compensation of officers, directors and key employees

  total $2,323,127 · program services $1,861,941 · management and general $429,445 · fundraising $31,741

• 6 · Compensation of disqualified persons

  total $0 · program services $0

• 7 · Other salaries and wages

  total $17,292,338 · program services $12,247,087 · management and general $4,544,163 · fundraising $501,088

• 8 · Pension plan contributions

  total $1,393,956 · program services $1,005,080 · management and general $350,280 · fundraising $38,596

• 9 · Other employee benefits

  total $2,769,985 · program services $2,170,848 · management and general $540,791 · fundraising $58,346

• 10 · Payroll taxes

  total $1,396,931 · program services $1,085,596 · management and general $280,927 · fundraising $30,408

• 11a · Fees: management

  total $0

• 11b · Fees: legal

  total $271,024 · program services $220,744 · management and general $50,248 · fundraising $32

• 11c · Fees: accounting

  total $201,569 · program services $23,625 · management and general $177,944

• 11d · Fees: lobbying

  total $227,750 · program services $227,750

• 11e · Fees: professional fundraising services

  total $0

• 11f · Fees: investment management

  total $556,631 · management and general $556,631

• 11g · Fees: other

  total $10,463,110 · program services $8,726,375 · management and general $1,726,308 · fundraising $10,427

• 12 · Advertising and promotion

  total $1,637,603 · program services $1,625,282 · management and general $9,684 · fundraising $2,637

• 13 · Office expenses

  total $1,346,976 · program services $614,513 · management and general $721,663 · fundraising $10,800

• 14 · Information technology

  total $114,150 · management and general $114,150

• 15 · Royalties

  total $0

• 16 · Occupancy

  total $4,006,197 · program services $3,380,811 · management and general $625,386

• 17 · Travel

  total $230,628 · program services $220,042 · management and general $3,229 · fundraising $7,357

• 18 · Travel or entertainment for public officials

  total $0

• 19 · Conferences, conventions and meetings

  total $8,362,484 · program services $8,143,707 · management and general $177,449 · fundraising $41,328

• 20 · Interest

  total $22,558 · program services $22,558

• 21 · Payments to affiliates

  total $0

• 22 · Depreciation, depletion and amortization

  total $584,093 · program services $475,452 · management and general $108,641

• 23 · Insurance

  total $628,702 · management and general $628,702

• 24a · Other expenses: MISSIONS

  total $2,537,087 · program services $2,537,087

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $60,817,953 · end of year $110,966,146

• 2 · Savings and temporary cash investments

  beginning of year $1,580,540 · end of year $102,616,478

• 3 · Pledges and grants receivable

  beginning of year $33,946,347 · end of year $34,869,512

• 4 · Accounts receivable

  beginning of year $158,305,386 · end of year $148,439,873

• 5 · Loans and receivables from officers and key people

  beginning of year $0 · end of year $0

• 6 · Loans and receivables from disqualified persons

  beginning of year $0 · end of year $0

• 7 · Other notes and loans receivable

  beginning of year $5,493 · end of year $5,493

• 8 · Inventories for sale or use

  beginning of year $0 · end of year $0

• 9 · Prepaid expenses and deferred charges

  beginning of year $776,640 · end of year $2,327,807

• 10a · Land, buildings and equipment: cost or other basis

  $11,445,814

• 10b · Land, buildings and equipment: accumulated depreciation

  $9,582,052

• 10c · Land, buildings and equipment, net

  beginning of year $2,419,999 · end of year $1,863,762

• 11 · Investments: publicly traded securities

  beginning of year $51,481,174 · end of year $55,619,966

• 12 · Investments: other securities

  beginning of year $20,617,400 · end of year $23,134,399

• 13 · Investments: program-related

  beginning of year $0 · end of year $0

• 14 · Intangible assets

  beginning of year $0 · end of year $0

• 15 · Other assets

  beginning of year $13,733,456 · end of year $24,378,115

• 17 · Accounts payable and accrued expenses

  beginning of year $25,601,242 · end of year $34,711,351

• 18 · Grants payable

  beginning of year $0 · end of year $0

• 19 · Deferred revenue

  beginning of year $2,120,020 · end of year $3,900,990

• 20 · Tax-exempt bond liabilities

  beginning of year $0 · end of year $0

• 21 · Escrow or custodial account liability

  beginning of year $0 · end of year $0

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 23 · Secured mortgages and notes payable

  beginning of year $0 · end of year $0

• 24 · Unsecured notes and loans payable

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $119,808,844 · end of year $177,453,450

• 27 · Net assets without donor restrictions

  beginning of year $58,050,719 · end of year $63,322,277

• 28 · Net assets with donor restrictions

  beginning of year $138,103,563 · end of year $224,833,483

The filer's explanations (Part III)

Schedule J, Part I, Line 1a:

THERE ARE SEVERAL MEETINGS DURING THE YEAR WHICH REQUIRE THE ATTENDANCE OF THE SPOUSE OF THE CEO.

Schedule J, Part I, Line 8:

AMOUNTS WERE PAID TO ERIC FINGERHUT, PRESIDENT & CEO EFFECTIVE AUGUST 2019, PURSUANT TO CONTRACT SUBJECT TO THE INITIAL CONTRACT EXCEPTION DESCRIBED IN REGULATIONS SECTION 53.4958-4(A)(3). A BINDING WRITTEN CONTRACT WAS EXECUTED BETWEEN THE ORGANIZATION AND ERIC FINGERHUT. ERIC FINGERHUT WAS NOT A DISQUALIFIED PERSON WITH RESPECT TO THE ORGANIZATION IMMEDIATELY PRIOR TO ENTERING INTO THE CONTRACT ON JULY 22, 2019. THE STARTING DATE ACCORDING TO THE CONTRACT WAS JULY 22, 2019 FOR A CONTRACT OF FIVE YEARS.

Schedule J, Part II:

SALARY RELATED TO THE WORK PERFORMED FOR UNITED ISRAEL APPEAL, INC. (A RELATED 501(C)(3) ORGANIZATION) BY PAMELA ZALTSMAN, SENIOR ADVISOR, ISRAEL & OVERSEAS, WAS PAID BY JFNA AND RECORDED IN EXPENSES IN JFNA FINANCIAL STATEMENTS. FOUR MEMBERS OF JFNA BOARD OF TRUSTEES ARE ON THE BOARD OF DIRECTORS OF UIA.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• JFBP LLC

  TaxExemptBOND · NY · assets $0

  Directly controlled by JFNA INC