2026-02-19T07:52:41-06:00 2024-12-31 541156733 PRAGER METIS CPAS 1360 BEVERLY ROAD SUITE 300 MCLEAN VA 22101 990 2024-01-01 112494808 UNITED PALESTINIAN APPEAL INC UNIT 2026595007 1330 NEW HAMPSHIRE AVENUE NW 104 WASHINGTON DC 20036 SALEEM F ZARU EXECUTIVE DIRECTOR 2026595007 2026-01-26 1 1 HIN CHIU LO P00968200 7038210702 2026-01-26 2024 2025-03-06 01:10:19Z X SALEEM F ZARU 1330 NEW HAMPSHIRE AVENUE NW 104 WASHINGTON DC 20036 121145271 0 X WWW.HELPUPA.ORG X 1978 NY TO ALLEVIATE THE SUFFERING OF PALESTINIANS; ESPECIALLY THOSE LIVING IN THE WEST BANK, GAZA STRIP AND IN REFUGEE CAMPS. 7 7 12 7 0 0 108079120 120228165 0 0 146663 386698 488 50952 108226271 120665815 103015466 107323605 0 0 1401454 1616913 0 0 715058 1740905 7844548 106157825 116785066 2068446 3880749 8544815 15954503 1668136 5077432 6876679 10877071 X UNITED PALESTINIAN APPEAL, INC. (UPA) IS A NEW YORK NOT-FOR-PROFIT, NON-POLITICAL, TAX EXEMPT CHARITY COMMITTED TO PROVIDING SOCIAL SERVICES TO IMPOVERISHED PALESTINIANS RESIDING IN THE WEST BANK, JORDAN, GAZA STRIP AND IN LEBANESE REFUGEE CAMPS. FOUNDED IN 1978, UPA HAS SUPPORTED WIDE-RANGING HUMANITARIAN PROGRAMS THAT CATERED TO NEEDY PALESTINIANS WITHIN THESE REGIONS. ITS PROGRAMS FALL INTO FOUR MAIN AREAS: HEALTH CARE, EDUCATION & UNDERGRADUATE SCHOLARSHIPS, CHILD SPONSORSHIP, AND COMMUNITY DEVELOPMENT. 0 0 114448730 107323605 HEALTH AND WELFARE - ALL EXPENSES INCURRED FOR HEALTH PROJECTS INCLUDING MOBILE CLINICS, PRIMARY CARE CLINICS AS WELL AS SERVICES INCLUDING EMERGENCY FOOD DISTRIBUTION, MEDICAL VISITS, PHARMACEUTICALS, AND TRAUMA COUNSELING FOR PALESTINIANS IN THE WEST BANK, GAZA AND REFUGEE CAMPS IN THE ARAB COUNTRIES. EXPENSES INCURRED ALSO INCLUDE PROJECTS THAT DIRECTLY BENEFIT HANDICAPPED, ORPHANED, OR EXTREMELY DEPRIVED CHILDREN THROUGH PROGRAMS CONDUCTED BY UPA'S PARTNERS. 139638 COMMUNITY DEVELOPMENT - ALL EXPENSES INCURRED TO REBUILD AND REHABILITATE PALESTINIAN COMMUNITY INFRASTRUCTURES AS WELL AS ENVIRONMENTAL AND AGRICULTURAL PROJECTS, AND TO IMPLEMENT MICRO-ENTERPRISE, MICRO-FINANCE AND OTHER PROJECTS THAT STIMULATE EMPLOYMENT. 335060 OUTREACH AND PUBLIC INFORMATION - ALL EXPENSES INCURRED TO EDUCATE THE GENERAL PUBLIC AND RAISE AWARENESS ABOUT PLALESTINIAN HISTORY, LANGUAGE, AND CULTURE. 37615 EDUCATION AND SCHOLARSHIPS - FINANCIAL ASSISTANCE IN THE FORM OF UNIVERSITY SCHOLARSHIPS, WORK STUDY OPPORTUNITIES, AND FELLOWSHIPS AND VOCATIONAL TRAINING PROVIDED TO NEEDY PALESTINIAN STUDENTS WHO ARE LIVING IN OR INTEND TO RETURN TO PALESTINE. 37615 114961043 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 4 0 1 12 1 0 1 JO OC 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X UNITED PALESTINIAN APPEAL INC 2026595007 1330 NEW HAMPSHIRE AVENUE NW SUITE WASHINGTON DC 20036 ISAM SALAH CHAIRMAN 5.00 X X 0 0 0 GEORGE SALEM SECRETARY 2.00 X X 0 0 0 FREDERICK T HADEED TREASURER 2.00 X X 0 0 0 SALMA EL-YASSIR DIRECTOR 1.00 X 0 0 0 ANN FRANCIS BARHOUM DIRECTOR 1.00 X 0 0 0 EYAD H ABED DIRECTOR 1.00 X 0 0 0 JAWAD I ALI DIRECTOR 1.00 X 0 0 0 SALEEM ZARU EXECUTIVE DIRECTOR 40.00 X 193065 0 30512 JACQUELINE MARIE MELILLO SR. DIRECTOR INSTITUTIONAL 40.00 X 131325 0 14639 JENNIFER LINDA IBRAHIM HUMANITARIAN SUPPORT 40.00 X 106479 0 13417 430869 0 58568 3 0 1 0 0 120228165 102685306 120228165 220602 220602 639425 6127 470770 8686 168655 -2559 166096 166096 MISCELLANEOUS 900099 50952 50952 50952 120665815 0 0 437650 107323605 107323605 223577 61318 80519 81740 1160580 318300 417973 424307 10210 2800 3677 3733 161756 44363 58255 59138 60790 16672 21893 22225 11061 11061 60722 60722 25962 25962 191682 138522 22576 30584 110091 26879 47382 35830 27965 27965 110629 30341 39842 40446 60476 60476 12326 5939 6387 29180 8003 10509 10668 8577 8577 GRANT RELATED EXPENSES 6596836 6596836 POSTAGE AND SHIPPING 331039 331039 BANK CHARGE AND DONATIO 211576 211576 PRINTING AND ADVERTISIN 56426 56426 116785066 114961043 1108965 715058 3282210 7825396 510956 320839 65217 48623 936253 319714 569512 616539 4116920 7143106 8544815 15954503 475860 325157 1957149 1192276 2795126 1668136 5077432 X 6876679 10877071 6876679 10877071 8544815 15954503 3880749 119643 0 X X 0 1 X 1 0 X 5547000 30557592 83463098 108079120 120228165 347874975 5547000 30557592 83463098 108079120 120228165 347874975 347874975 110713 188418 155736 154224 220602 829693 61452 282 488 50952 113174 348817842 0.99730 0.99700 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 61,452. 2022 AMOUNT: $ 282. 2023 AMOUNT: $ 488. 2024 AMOUNT: $ 50,952. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 273476 273476 443862 179489 264373 62941 46668 16273 147710 85293 62417 8264 8264 0 616539 X 121179614 119643 420118 539761 120639853 25962 25962 120665815 117179222 420118 420118 116759104 25962 25962 116785066 PART X, LINE 2: UPA ACCOUNTS FOR UNCERTAIN TAX POSITIONS UNDER FASB ASC 740. FASB ASC 740 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. FASB ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING, AND DISCLOSING IN FINANCIAL STATEMENTS TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING THE POSITION THAT UPA IS EXEMPT FROM INCOME TAXES. UPA BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. UPA'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) IS OPEN TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER IT WAS FILED. 0 MIDDLE EAST AND NORTH AFRICA - 4 19 GRANTS TO RECIPIENTS LOCATED IN REGION.GRANTS TO ORGANIZATIONS AND DONATIONS OF MEDICAL DRUGS HEALTH AND WELFARE, COMMUNITY DEVELOPMENT, EDUCATION AND SPONSORSHIPS 107941082 4 19 0 0 4 19 107941082 0 107941082 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, HEALTH & WELFARE 6943 WIRE TRANSFER 0 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, HEALTH AND WELFARE 1126647 WIRE TRANSFER 0 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, HEALTH AND WELFARE 23403 WIRE TRANSFER 0 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, HEALTH AND WELFARE 932097 WIRE TRANSFER 0 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, HEALTH AND WELFARE 425764 WIRE TRANSFER 0 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, HEALTH AND WELFARE 87615 WIRE TRANSFER 0 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, HEALTH AND WELFARE 1600204 WIRE TRANSFER 0 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, EDUCATION 13004 WIRE TRANSFER 0 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, HEALTH & WELFARE, EDUCATION, AND COMMUNITY DEVELOPMENT 14954 WIRE TRANSFER 0 MIDDLE EAST AND NORTH AFRICA - EDUCATION 13037 WIRE TRANSFER 0 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, HEALTH AND WELFARE 20045 WIRE TRANSFER 0 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, EDUCATION 141777 WIRE TRANSFER 0 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, COMMUNITY DEVELOPMENT 20481 WIRE TRANSFER 0 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 5290 WIRE TRANSFER 0 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, HEALTH AND WELFARE 0 97525 FMV MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, MEDICAL SUPPLIES 0 151000 MEDICAL AND SUPPLIES FMV MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, HEALTH AND WELFARE 0 250549 MEDICINE AND SUPPLIES.LIST 90 1 3LLO@PRAGERMETIS.COM - 11/11/24 19:42 PM WORKSHEET SCHEDULE F - STATEMENT OF ACTIVITIES OUTSIDE THE U.S. _ 163061 _ 200059 FMV MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, HEALTH AND WELFARE 0 4168831 MEDICINES AND SUPPLIES FMV MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, HEALTH AND WELFARE 0 97850331 MEDICINE AND SUPPLIES FMV MIDDLE EAST AND NORTH AFRICA EDUCATION 342718 WIRE TRANSFER 0 EDUCATION AND SCHOLARSHIPS MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 36 17502 WIRE TRANSFER SALARIES MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 19 617477 WIRE TRANSFER 0 0 0 0 0 1 SCHEDULE F, PART I, LINE 2: IN ORDER TO INCREASE TRANSPARENCY AND OVERSIGHT FOR THE GRANTS, AND INCREASE THE IMPACT OF EVERY DOLLAR SPENT, UPA IMPLEMENTED THE NEW PROJECT-BASED MODEL. UPA HAD THOSE THAT RECEIVED GRANTS SUBMIT PROPOSALS FOR PROJECTS AND SIGN A TERMS OF GRANT FOR EACH PROJECT. IN ORDER TO CREATE MORE TRANSPARENCY AND GET MORE INFORMATION OUT TO EACH PROJECT GRANT APPLICATION, UPA UPDATED THE APPLICATION TO INCLUDE NINE SPECIFIC QUESTIONS THAT WOULD BE USED TO EVALUATE THE APPLICATION, SUCH AS "IS THE PROJECT SUSTAINABLE? AND "DOES THE PROJECT BUILD CAPACITY?" THIS MADE IT EASIER TO OBJECTIVELY WEIGH PROJECT GRANT APPLICATIONS AGAINST EACH OTHER, AND ALL THOSE QUESTIONS WERE INCLUDED IN THE RUBRIC UPA CREATED. OTHER FACTORS UPA TOOK INTO ACCOUNT WHEN POSSIBLE, WERE EACH ORGANIZATION'S STRUCTURE AND EFFICIENCY, RESPONSIVENESS, AND REPORTING QUALITY IF UPA HAD WORKED WITH THEM BEFORE. SCHEDULE F, PART I, LINE 3, COL (F): EXPENDITURES ARE REPORTED BASED ON THE ACCRUAL ACCOUNTING METHOD. SCHEDULE F, PART III, LINE 1, COL (C): THE NUMBER OF INDIVIDUAL RECIPIENTS RECEIVING ASSISTANCE IS DETERMINED BY THE NUMBER OF SCHOLARSHIPS THE ORGANIZATION PROVIDED AND THE NUMBER OF STUDENTS RECEIVING EDUCATIONAL INSTRUCTION BY THE ORGANIZATION. 0 0 0 0 0 0 0 0 0 SALEEM ZARU EXECUTIVE DIRECTOR 193065 0 0 0 0 0 6545 0 23967 0 223577 0 0 0 X 11 166260 FAIR MARKET VALUE X 6 102519046 FAIR MARKET VALUE 0 1 0 SCHEDULE M, PART 1, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS ON SCHEDULE M, PART I, COLUMN (B). FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTING FIRM AND A DRAFT COPY IS PROVIDED TO THE ORGANIZATION. UPA'S TREASURER ON THE BOARD OF DIRECTORS, EXECUTIVE DIRECTOR, DIRECTOR OF OPERATIONS AND DIRECTOR OF DEVELOPMENT REVIEW THE FORM 990 BEFORE IT IS OFFICIALLY FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE UPA BOARD OF DIRECTORS CONSTANTLY MONITOR THE ACTIONS OF EVERYONE CONNECTED WITH UPA TRANSACTIONS TO ENSURE THAT THERE ARE NO CONFLICT OF INTERESTS. IF A POTENTIAL CONFLICT WERE TO ARISE; THE BOARD WOULD IMMEDIATELY MEET TO DECIDE WHAT CORRECTIONS MUST TAKE PLACE. UPA HAS A BOARD APPROVED CONFLICT OF INTEREST POLICY IN PLACE WHICH EFFECTIVELY COVERS THESE MATTERS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS REVIEWED BY THE BOARD'S EXECUTIVE COMMITTEE BEFORE EMPLOYMENT CONTRACTS ARE CREATED. CONTRACT AND SALARY REQUIREMENTS ARE BASED ON SALARY COMPARISON DATA PROVIDED BY INDEPENDENT SURVEYS, COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. FORM 990, PART VI, SECTION C, LINE 18 UPA COMPLIES WITH IRC SECTION 6104 AND MAKES ITS FORMS 1023 AND 990 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990 AND THE ANNUAL FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON UPA'S WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 UPA MAKES ITS CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE ANNUAL FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON UPA'S WEBSITE. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS NOT CHANGED EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. 990, PAGE 1, SECTION B FORM 990 HAS BEEN AMENDED TO REPORT THE FOLLOWING REVISIONS: PART 1, LINE 3 - NUMBER HAS BEEN REVISED PART VI, SEC A, LINE 1A - NUMBER HAS BEEN REVISED PART VII - BOARD OF DIRECTORS' POSITIONS HAVE BEEN REVISED FORM 5713 WAS INADVERTENTLY OMITTED IN THE ORIGINAL FILING