2020-08-13T06:06:29-05:00 2019-09-30 BDO USA LLP 8401 GREENSBORO DRIVE 800 MCLEAN VA 22102 990 2018-10-01 530217164 American Israel Public Affairs Committee % SUZANNE KINZER AMER 2026395200 251 H STREET NW WASHINGTON DC 20001 SUZANNE KINZER CFO 2026395200 2020-08-12 true Marc Berger P01871563 7038930600 73.53.153.141 54621820202265000003 2020-08-13 P 368DAC767300C917309A1065AAAF2394A888D225 F80C4C4CE64063363A32333BB37C43EAD2BBFD59 2018 2020-09-22 18:59:49Z HOWARD KOHR 251 H STREET NW WASHINGTON DC 20001 150040256 false X WWW.AIPAC.ORG X 1963 DC TO STRENGTHEN, PROTECT AND PROMOTE THE U.S. ISRAEL RELATIONSHIP IN WAYS THAT ENHANCE THE SECURITY OF ISRAEL AND THE U.S. 55 55 476 69 126671 115303 94496702 110152398 8313518 21556109 1103819 1387785 826071 796309 104740110 133892601 0 0 0 0 38567438 39362547 159015 165096 18062964 63672170 70301404 102398623 109829047 2341487 24063554 128109746 156925281 49458057 53024099 78651689 103901182 X TO STRENGTHEN, PROTECT AND PROMOTE THE U.S. ISRAEL RELATIONSHIP IN WAYS THAT ENHANCE THE SECURITY OF ISRAEL AND THE U.S. false false 46736518 18285255 Information and Member Education - Annual three day Policy Conference held to nurture and advance the relationship between the U.S. and Israel. 1556064 INFORMATION AND MEMBER EDUCATION - COLLEGE AND HIGH SCHOOL STUDENTS PARTICIPATE IN FOUR DAYS OF POLITICAL PROGRAMMING AND ADVOCACY TRAINING DURING THE TWICE- YEARLY SABAN LEADERSHIP SEMINAR. 749460 INFORMATION AND MEMBER EDUCATION - BRINGS PRO-ISRAEL HIGH SCHOOL STUDENTS FROM ACROSS THE UNITED STATES TO WASHINGTON, D.C. FOR A THREE-DAY CONFERENCE FOCUSING ON PRINCIPLES OF LEADERSHIP, CURRENT AND HISTORICAL EVENTS OF MIDDLE EAST POLICY AND THE IMPORTANCE OF STRENGTHENING THE U.S.-ISRAEL RELATIONSHIP. MEMBERSHIP EVENTS AND ACTIVITIES TO SUPPORT 8029583 0 3270954 THE LOBBYING and EDUCATIONAL MISSION OF AIPAC 8029583 0 3270954 57071625 false true false true false false false false true true false false false true true true true false true true false false true false false false false false true false false false true false false false true true false false false true true true false false true 401 0 true 476 true true true true IS false false true true false false false X 55 55 false false false false false false false true true false true true true true true true true true true true false AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN UT VA WV WI X SUZANNE KINZER 2026395200 251 H STREET NW WASHINGTON DC 20001 X Howard Kohr CEO 40.0 0.0 X X 1829879 0 54396 Richard Fishman Vice CEO 40.0 5.0 X X 1174034 0 65147 Morton Fridman President, Board of Directors 8.0 0.0 X 0 0 0 Robert A Cohen Chairman of Board of Directors 4.0 4.0 X 0 0 0 Betsy Korn Secretary/Treasurer, BOD 4.0 4.0 X 0 0 0 Dennis Albers Board Member 4.0 4.0 X 0 0 0 Herta Amir Board Member 8.0 0.0 X 0 0 0 Robert Asher Board Member 4.0 4.0 X 0 0 0 Ronald Bakalarz Board Member 8.0 0.0 X 0 0 0 Paul Baker Board Member 4.0 4.0 X 0 0 0 Richard Bassuk Board Member 4.0 4.0 X 0 0 0 Donna Bender Board Member 8.0 0.0 X 0 0 0 Susie Bender Board Member 8.0 0.0 X 0 0 0 Norman Brownstein Board Member 8.0 0.0 X 0 0 0 Sarit Catz Board Member 8.0 0.0 X 0 0 0 David Cordish Board Member 8.0 0.0 X 0 0 0 Philip Darivoff Board Member 4.0 4.0 X 0 0 0 Ann Davis Board Member 4.0 4.0 X 0 0 0 Steven Demby Board Member 8.0 0.0 X 0 0 0 Jon Diamond Board Member 8.0 0.0 X 0 0 0 Robert Diener Board Member 4.0 4.0 X 0 0 0 Melvin Dow Board Member 4.0 4.0 X 0 0 0 Isaac Fisher Board Member 8.0 0.0 X 0 0 0 Alan Franco Board Member 8.0 0.0 X 0 0 0 Amy Friedkin Board Member 4.0 4.0 X 0 0 0 Anita Friedman Board Member 8.0 0.0 X 0 0 0 Howard Friedman Board Member 4.0 4.0 X 0 0 0 Russell Holdstein Board Member 4.0 4.0 X 0 0 0 Bernard Kaminetsky Board Member 8.0 0.0 X 0 0 0 Robert Kargman Board Member 8.0 0.0 X 0 0 0 Michael Kassen Board Member 4.0 4.0 X 0 0 0 Steven Klinghoffer Board Member 8.0 0.0 X 0 0 0 Rick Kornfeld Board Member 8.0 0.0 X 0 0 0 Michael Levin Board Member 8.0 0.0 X 0 0 0 Alan Levow Board Member 4.0 4.0 X 0 0 0 Edward Levy Board Member 4.0 4.0 X 0 0 0 Yana Lukeman Board Member 8.0 0.0 X 0 0 0 Barry Mannis Board Member 4.0 4.0 X 0 0 0 Rick Matros Board Member 8.0 0.0 X 0 0 0 Carlyn Mayer Board Member 8.0 0.0 X 0 0 0 Larry Mizel Board Member 8.0 0.0 X 0 0 0 Erika Neuberg Board Member 8.0 0.0 X 0 0 0 Yehuda Neuberger Board Member 8.0 0.0 X 0 0 0 Kevin Pailet Board Member 8.0 0.0 X 0 0 0 Sanford Perl Board Member 8.0 0.0 X 0 0 0 Robert Pincus Board Member 8.0 0.0 X 0 0 0 Lillian Pinkus Board Member 8.0 0.0 X 0 0 0 Phil Roberts Board Member 8.0 0.0 X 0 0 0 Lee Rosenberg Board Member 4.0 4.0 X 0 0 0 Mark Rubin Board Member 8.0 0.0 X 0 0 0 Deborah Rudy Board Member 8.0 0.0 X 0 0 0 David Samrick Board Member 8.0 0.0 X 0 0 0 Arthur Sandler Board Member 8.0 0.0 X 0 0 0 Yossi Siegel Board Member 8.0 0.0 X 0 0 0 Barry Silverman Board Member 4.0 4.0 X 0 0 0 Hilary Smith Kapner Board Member 8.0 0.0 X 0 0 0 Jeffrey Snyder Board Member 4.0 4.0 X 0 0 0 Roger Sofer Board Member 8.0 0.0 X 0 0 0 Eta Somekh Board Member 8.0 0.0 X 0 0 0 James Sprayregen Board Member 8.0 0.0 X 0 0 0 Arthur Stark Board Member 8.0 0.0 X 0 0 0 David Sterling Board Member 8.0 0.0 X 0 0 0 Donna Sternberg Board Member 4.0 4.0 X 0 0 0 Sidney Swartz Board Member 8.0 0.0 X 0 0 0 Roselyne Swig Board Member 4.0 4.0 X 0 0 0 Michael Tuchin Board Member 4.0 4.0 X 0 0 0 David Victor Board Member 4.0 4.0 X 0 0 0 Alan Viterbi Board Member 8.0 0.0 X 0 0 0 Tim Wuliger Board Member 8.0 0.0 X 0 0 0 Jan Zakowski Board Member 8.0 0.0 X 0 0 0 Matt Engel Board Member 8.0 0.0 X 0 0 0 Bennett Goldstein Managing Director and CFO 40.0 5.0 X 295909 0 54396 Arne Christenson Managing Dir-Policy & POLITICS 40.0 0.0 X 622631 0 65147 Mary Rickey Interim - CFO 40.0 0.0 X 262650 0 64551 Samantha Margolis Chief Administrative Officer 40.0 0.0 X 325260 0 41764 Elliot Brandt Managing Director -DEV 40.0 0.0 X 586356 0 41266 Brian Shankman Dir - Regional Affairs & Dev 40.0 0.0 X 561109 0 65147 Michael Sachs Regional Director - Northeast 40.0 0.0 X 558050 0 47826 Robert Bassin Director - Political Affairs 40.0 0.0 X 487751 0 65147 Marvin Feuer Dir-Policy & Gov't Affairs 40.0 0.0 X 455544 0 54396 Jeremy Rider Director - Events and Creative 40.0 0.0 X 452476 0 65147 7611649 0 684330 150 false true false VIVA CREATIVE LLC 164 ROLLINS AVE FL 2 ROCKVILLE MD 20852 EVENT PRODUCTION 6629373 SERVICE AMERICA CORPORATION 1 INDEPENDENCE POINTE STE 305 GREENVILLE SC 29615 CATERING 3996253 HARGROVE INC 1 HARGROVE DRIVE LANHAM MD 20706 EVENT PLANNING 3374821 Foremost Glatt Kosher Caterers Inc 65 ANDERSON AVENUE MOONACHIE NJ 07074 CATERING 1371355 CITY SECURITY CONSULTANTS INC 2010 KENDALL STREET NE WASHINGTON DC 20002 SECURITY SERVICES 1145251 74 110152398 4290367 110152398 ANNUAL CONFERENCE 900099 4412935 4412935 EDUCATIONAL SERIES 900099 3270854 3270854 PROGRAM GRANT 900099 13872320 13872320 21556109 1466104 1466104 0 0 0 0 0 16069336 16147655 -78319 -78319 -78319 0 0 0 0 0 0 0 0 0 BUILDING SIGNAGE 531390 126671 126671 MISCELLANEOUS INCOME 900099 669638 669638 796309 133892601 21556109 126671 2057423 0 0 0 0 3995208 1262720 2260006 472482 0 21703573 8590077 6806664 6306832 3968799 1478237 1758797 731765 6343097 2733903 2182778 1426416 3351870 1354512 1242538 754820 0 441186 89848 351338 145816 26418 119398 0 165096 165096 265347 265347 2668110 1643952 943235 80923 0 1398902 477781 535976 385145 2759477 2292649 428322 38506 0 3865594 2006379 283117 1576098 1365840 523476 387728 454636 0 41680217 31916943 5040975 4722299 1535256 1026391 446567 62298 0 1809479 830672 663388 315419 369598 67675 301923 0 BAD DEBT EXPENSE 9145414 0 9145414 0 DIRECT MAIL AND MAILINGS 1559603 515927 473447 570229 CREDIT CARD FEES 1291565 234065 1057500 0 109829047 57071625 34694458 18062964 0 0 16633244 23439568 17806525 36227245 0 0 97953 96114 0 0 0 0 0 0 4147308 3706793 57789220 18414890 39690267 39374330 47111042 51719942 1640786 1548454 0 0 0 0 982621 812835 128109746 156925281 15285965 16361913 0 0 3702353 6162213 0 0 0 0 0 0 19314247 19316993 0 0 11155492 11182980 49458057 53024099 X 60419984 66976211 18031705 36724971 200000 200000 78651689 103901182 128109746 156925281 X 24063554 1185939 X X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true false false 6271181 1624310 309018 224467 7980042 5257903 881040 307936 175698 6271181 4214146 647500 550191 153934 5257903 3531243 588398 205479 110974 4214146 3019836 536565 58764 83922 3531243 0.92460 0.02510 0.05030 false false 8647068 8647068 37532680 10995851 26536829 2552442 1185098 1367344 1168713 757539 411174 7888317 5476402 2411915 39374330 0 DEFERRED RENT 1135937 PAYABLE TO AFFILIATE 10000000 CAPITAL LEASE LIABILITY 47043 11182980 X 134956193 1185939 143000 1328939 133627254 265347 265347 133892601 109706700 143000 143000 109563700 265347 265347 109829047 PART V, LINE 4: THE COMMITTEE INVESTS ALL ENDOWMENT FUNDS IN A POOLED FUND MANAGED BY AN INVESTMENT MANAGER ACCORDING TO THE OBJECTIVES AND GUIDELINES OF THE COMMITTEE'S INVESTMENT POLICY. ENDOWMENT EARNINGS HAVE BEEN USED TO OFFSET PROGRAM COSTS. PART X, LINE 2: Under ASC Topic 740-10, Accounting for Uncertainty in Income Taxes, the Committee may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the combined financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. Management evaluated the Committees tax positions and concluded that the Committee had taken no uncertain tax positions that require adjustment to the combined financial statements to comply with the provisions of ASC 740-10. Generally, the Committee is no longer subject to income tax examinations by the U.S. federal, state or local tax authorities for years before September 30, 2016. Middle East and North Africa 1 17 Program Services INFO & EDUCATION 1891865 1 17 1 17 1891865 1891865 true false true false false false X X X X X X true AB DATA DIRECT MAIL false 1847860 106699 1741161 SIEGEL MARKETING GROUP TELEMARKET false 184131 58397 125734 2031991 165096 1866895 AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI X X X X X false true false false false false false false false Howard Kohr CEO 828595 0 0 0 1001284 0 29330 0 25066 0 1884275 0 501418 Richard Fishman Vice CEO 770819 0 0 0 403215 0 29330 0 35817 0 1239181 0 205540 Bennett Goldstein Managing Director and CFO 295909 0 0 0 0 0 29330 0 25066 0 350305 0 0 Arne Christenson Managing Dir-Policy & POLITICS 622631 0 0 0 0 0 29330 0 35817 0 687778 0 0 Samantha Margolis Chief Administrative Officer 306760 0 0 0 18500 0 29330 0 12434 0 367024 0 0 Elliot Brandt Managing Director -DEV 567856 0 0 0 18500 0 29330 0 11936 0 627622 0 0 Brian Shankman Dir - Regional Affairs & Dev 542609 0 0 0 18500 0 29330 0 35817 0 626256 0 0 Michael Sachs Regional Director - Northeast 539550 0 0 0 18500 0 12009 0 35817 0 605876 0 0 Robert Bassin Director - Political Affairs 469251 0 0 0 18500 0 29330 0 35817 0 552898 0 0 Marvin Feuer Dir-Policy & Gov't Affairs 437044 0 0 0 18500 0 29330 0 25066 0 509940 0 0 Jeremy Rider Director - Events and Creative 433976 0 0 0 18500 0 29330 0 35817 0 517623 0 0 Mary Rickey Interim - CFO 262650 0 0 0 0 0 28734 0 35817 0 327201 0 0 0 Part I, Line 4b: HOWARD KOHR: $229,987 RICHARD FISHMAN: $93,145 ELLIOT BRANDT, MICHAEL SACHS, ROB BASSIN, MARVIN FEUER, SAMANTHA MARGOLIS, JEREMY RIDER AND BRIAN SHANKMAN EACH RECEIVED $18,500. THE COMMITTEE HAS ESTABLISHED A 457(F) SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN) FOR THE BENEFIT OF CERTAIN EXECUTIVES. THE COMMITTEE RECOGNIZED $323,132 OF THE EXPENSE TO THE SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN DURING THE YEAR ENDED SEPTEMBER 30, 2019. THE COMMITTEE HAS ESTABLISHED A 457(B) DEFERRED COMPENSATION PLAN DEFERRED COMPENSATION PLAN) FOR THE BENEFIT OF CERTAIN EMPLOYEES. THE COMMITTEE'S CONTRIBUTIONS TO THE DEFERRED CONTRIBUTION PLAN WERE $481,000 ($18,500 PER PARTICIPANT) FOR THE YEAR ENDED SEPTEMBER 30, 2019. THE COMMITTEE HOLDS ASSETS FOR THE DEFERRED COMPENSATION PLAN OF $3,786,649 AS OF SEPTEMBER 30, 2019 WHICH ARE INCLUDED ON THE BALANCE SHEET AS DEFERRED COMPENSATION INVESTMENTS. Part II, column (B)(iii) The amounts reported in this column for Howard Kohr and Richard Fishman are for employer contributions and interest credited to each participants account, on September 30th of each year 2014 through 2018, under the Section 457(f) AIPAC Supplemental Executive Retirement Plan. These amounts vested to the participants on September 30, 2018. DAVID FOX REGIONAL DIRECTOR MIDWEST PURCHASE PROP/BRIDGE X 95000 75604 false false true JOSHUA R EHRICH National Christian Constituency Director RELOCATION X 20000 8750 false false true DARIUS JONES National African American Constituency Director RELOCATION X 12000 11760 false false true 96114 cordish power plant ltd partners Board Member 174073 office space rental false X 1 100000 FMV X 281 4190367 FMV false true false FORM 990, PART VI, SECTION B, LINE 11: THE FORM 990 IS REVIEWED BY THE CONTROLLER, DIRECTOR OF FINANCE, CFO AND THE AUDIT COMMITTEE AS REPRESENTATIVES OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C: 1. EACH DIRECTOR, OFFICER, AND EMPLOYEE OF AIPAC (HEREAFTER "KEY PERSON") IN A POSITION TO INFLUENCE OR TO VOTE UPON ANY POLICY OR BUSINESS OF AIPAC SHALL EXERCISE GOOD FAITH IN ALL TRANSACTIONS RELATING TO AIPAC, AND SHALL NOT USE HIS OR HER POSITION OR KNOWLEDGE GAINED THEREFROM, DIRECTLY OR INDIRECTLY, TO PERMIT A CONFLICT OF INTEREST TO ARISE BETWEEN THE INTERESTS OF AIPAC AND THE PERSONAL AND/OR BUSINESS INTERESTS OF ANY KEY PERSON, INCLUDING THOSE OF IMMEDIATE FAMILY MEMBERS OF SUCH KEY PERSONS. 2. PRIOR TO THE AUTHORIZATION AND DISCUSSION OF ANY POLICY OR BUSINESS TO BE ADOPTED OR CONDUCTED BY AIPAC, SHOULD ANY KEY PERSON, INCLUDING THOSE OF IMMEDIATE FAMILY MEMBERS OF KEY PERSONS, HAVE ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST BETWEEN AIPAC AND THE POLICY OR BUSINESS TO BE CONSIDERED, SUCH KEY PERSON SHALL DISCLOSE SUCH RELATIONSHIP OR INTEREST TO THE BOARD OR BOARD COMMITTEE ACTING ON THE POLICY OR BUSINESS TO BE AUTHORIZED. HOWEVER, SHOULD THE POLICY OR BUSINESS TO BE ADOPTED OR CONDUCTED BY AIPAC INVOICE ANY OFFER FOR THE PURCHASE OF GOODS OR SERVICES, IN WHICH ANY KEY PERSON OR ANY LAY LEADER OF AIPAC, HAS A PERSONAL RELATIONSHIP OR OTHER INTEREST, SUCH POLICY OR BUSINESS MATTER SHALL FIRST BE REFERRED TO THE MANAGEMENT COMMITTEE FOR REVIEW AND RECOMMENDATION TO THE BOARD. 3. UPON DISCLOSURE OF SUCH RELATIONSHIP INTEREST AND/OR RECOMMENDATION OF THE MANAGEMENT COMMITTEE FOLLOWING REVIEW, THE KEY PERSON MAKING SUCH DISCLOSURE SHALL NOT PARTICIPATE IN ANY OF THE DISCUSSIONS CONCERNING THE AUTHORIZATION OF THE POLICY OR BUSINESS IN WHICH THE INTEREST OR RELATIONSHIP HAS BEEN DISCLOSED, NOR SHALL SUCH KEY PERSON BE PERMITTED TO COUNT IN DETERMINING THE EXISTENCE OF A QUORUM OR OTHERWISE VOTE IN THE MATTER BEING DISCUSSED. 4. THE MINUTES OF ANY SUCH MEETING SHALL REFLECT THE DISCLOSURE MADE, THE VOTE TAKEN, AND WHERE APPLICABLE, THE ABSTENTION FOR PARTICIPATION AND VOTING OF THE KEY PERSON WHO HAS MADE THE REQUIRED DISCLOSURE. 5. EACH NEW KEY PERSON SHALL BE PROVIDED A COPY OF THIS POLICY UPON COMMENCEMENT OF HIS OR HER POSITION AS A KEY PERSON WITH AIPAC. 6. KEY PERSONS OF THE ORGANIZATION SHALL NEITHER SOLICIT NOR ACCEPT GRATUITIES, FAVORS, OR ANYTHING OF MONETARY VALUE FROM VENDORS OR PARTIES TO SUB-AGREEMENTS. HOWEVER, UNSOLICITED GIFTS OF A NOMINAL VALUE MAY BE ACCEPTED ONLY WITH THE APPROVAL OF THE CEO AND VICE CEO. FORM 990, PART VI, SECTION B, LINE 15A: AIPAC reviews the Form 990s of other organizations, as well as salary surveys. AIPAC provides that data to the Compensation Committee, who reviews and makes determinations on salary increases. FORM 990, PART VI, SECTION B, LINE 15B: AIPAC reviews the Form 990s of other organizations, as well as salary surveys. AIPAC provides that data to the Compensation Committee, who reviews and makes determinations on salary increases. FORM 990, PART VI, SECTION C, LINE 19: FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT THAT AUDITED THE FINANCIAL STATEMENTS HAS BEEN CONSISTENT WITH PRIOR YEARS. 251 MASSACHUSETTS AVENUE LLC 251 H STREET NW WASHINGTON DC 20001 204721352 LEASING DC 2766239 36653045 AIPAC AMERICAN ISRAEL EDUCATION FOUNDATION 251 H STREET NW WASHINGTON DC 20001 521623781 EDUC/INFO DC 501(C)(3) LINE 7 AIPAC true aipac-aief israel ra 38 KEREN HAYESOD JERUSALEM IS SUPPORT US-IS IS N/A true false false true false true false false false false false false false false true true true true true false AMERICAN ISRAEL EDUCATION FOUNDATION C 13872320 CASH AMERICAN ISRAEL EDUCATION FOUNDATION E 10000000 CASH AIPAC-AIEF ISRAEL RA P 1891865 CASH AMERICAN ISRAEL EDUCATION FOUNDATION N,O,Q 42027737 CASH AMERICAN ISRAEL EDUCATION FOUNDATION R 336238 CASH