2023-11-14T22:58:25-06:00 2022-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2022-01-01 521233683 JEWISH INSTITUTE FOR NATIONAL SECURITY OF AMERICA JEWI 2026673900 1101 14 STREET NW 1030 WASHINGTON DC 20005 MICHAEL MAKOVSKY PHD CHIEF EXECUTIVE OFFICER 2026673900 2023-11-13 1 MICHAEL MAKOVSKY PHD XXX-XX-XXXX 1 KRISTIN A JACQUELIN CPA P01325865 2023319880 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHAEL MAKOVSKY PHD 1101 14 STREET NW 1030 WASHINGTON DC 20005 6977833 0 X WWW.JINSA.ORG X 1976 DC JINSA WAS FOUNDED IN 1976 AS A NON-PROFIT, NON-PARTISAN ORGANIZATION TO ADVOCATE ON BEHALF OF A STRONG U.S. MILITARY, A ROBUST NATIONAL SECURITY POLICY, AND A STRONG U.S. SECURITY RELATIONSHIP WITH ISRAEL AND OTHER LIKE-MINDED ALLIES. JINSA'S MANDATE IS TO: PROVIDE LEADERSHIP AND AFFECT POLICY ON CRUCIAL ISSUES OF NATIONAL SECURITY AND FOREIGN POLICY;PROMOTE AMERICAN SECURITY COOPERATION WITH LIKE-MINDED ALLIES INCLUDING, BUT NOT LIMITED TO, ISRAEL;ENGAGE THE AMERICAN DEFENSE COMMUNITY ABOUT THE ROLE ISRAEL CAN AND DOES PLAY IN SECURING WESTERN, DEMOCRATIC INTERESTS IN THE MIDDLE EAST AND MEDITERRANEAN REGIONS; AND IMPROVE AWARENESS IN THE GENERAL PUBLIC, AS WELL AS IN THE JEWISH COMMUNITY OF THE IMPORTANCE OF A STRONG AMERICAN DEFENSE CAPABILITY. 21 20 15 0 0 0 6187674 6741155 109300 199338 17834 37340 0 0 6314808 6977833 0 0 0 0 3363954 3288646 0 0 231275 3176900 3710669 6540854 6999315 -226046 -21482 7066134 7942511 1031877 2301273 6034257 5641238 X JINSA WAS FOUNDED IN 1976 AS A NON-PROFIT, NON-PARTISAN ORGANIZATION TO ADVOCATE ON BEHALF OF A STRONG U.S. MILITARY, A ROBUST NATIONAL SECURITY POLICY, AND A STRONG U.S. SECURITY RELATIONSHIP WITH ISRAEL AND OTHER LIKE-MINDED ALLIES. JINSA'S MANDATE IS TO: PROVIDE LEADERSHIP AND AFFECT POLICY ON CRUCIAL ISSUES OF NATIONAL SECURITY AND FOREIGN POLICY;PROMOTE AMERICAN SECURITY COOPERATION WITH LIKE-MINDED ALLIES INCLUDING, BUT NOT LIMITED TO, ISRAEL;ENGAGE THE AMERICAN DEFENSE COMMUNITY ABOUT THE ROLE ISRAEL CAN AND DOES PLAY IN SECURING WESTERN, DEMOCRATIC INTERESTS IN THE MIDDLE EAST AND MEDITERRANEAN REGIONS; AND IMPROVE AWARENESS IN THE GENERAL PUBLIC, AS WELL AS IN THE JEWISH COMMUNITY OF THE IMPORTANCE OF A STRONG AMERICAN DEFENSE CAPABILITY. 0 0 3705385 150886 JINSA'S GEMUNDER CENTER FOR DEFENSE AND STRATEGY WAS CREATED IN 2013 TO PERFORM INTENSIVE, SERIOUS AND INNOVATIVE RESEARCH AND ADVOCACY ON VITAL U.S. DEFENSE, STRATEGIC AND GENERAL NATIONAL SECURITY ISSUES RELATED TO ISRAEL AND THE MIDDLE EAST. IN THIS CAPACITY, IT FURTHERS JINSA'S LARGER MISSION TO PROVIDE LEADERSHIP ON CRITICAL NATIONAL SECURITY ISSUES, PROMOTE U.S. SECURITY COOPERATION WITH LIKE-MINDED DEMOCRACIES, ENGAGE THE U.S. DEFENSE COMMUNITY ON ISRAEL'S ROLE IN REGIONAL SECURITY AND IMPROVE AWARENESS OF THE IMPORTANCE OF A STRONG U.S. DEFENSE CAPABILITY. THE CENTER'S RESEARCH AND OUTREACH ARE DIRECTED THROUGH INTERDISCIPLINARY TASK FORCES OF FORMER SENIOR GOVERNMENT OFFICIALS, RETIRED SENIOR MILITARY OFFICERS, INDUSTRY EXPERTS, BUSINESS LEADERS AND OTHERS. 523082 48452 GENERALS AND ADMIRALS TRIP TO ISRAEL: ESTABLISHED IN 1981 TO FACILITATE THE EXCHANGE OF PROFESSIONAL INFORMATION BETWEEN AMERICAN AND ISRAELI DEFENSE AND SECURITY PROFESSIONALS. JINSA BRINGS 12-15 OF THESE OFFICERS TO ISRAEL AND JORDAN ANNUALLY FOR NINE DAYS OF MEETINGS WITH ISRAEL'S TOP MILITARY, INTELLIGENCE AND GOVERNMENT LEADERS.THE TRIP INCLUDED HIGH-LEVEL DISCUSSION ABOUT THREATS TO ISRAEL, REGIONAL SECURITY ISSUES AND AREAS OF US-ISRAEL SECURITY COOPERATION. JINSA'S G&A PROGRAM PARTICIPANTS ALSO VISIT IDF BASES AND KEY BORDER LOCATIONS TO LEARN ABOUT ISRAEL'S DEFENSE CAPABILITIES AND SECURITY CHALLENGES, AND TO PREPARE THEM TO BE EFFECTIVE POLICY ADVOCATES ON BEHALF OF THE U.S.-ISRAELI STRATEGIC PARTNERSHIP.TO DATE, NEARLY 400 RETIRED GENERAL OFFICERS HAVE PARTICIPATED IN THE G&A PROGRAM, INCLUDING COMBATANT COMMAND (COCOM) COMMANDERS (FOUR-STAR GENERALS/ADMIRALS WHO COMMAND A SPECIFIC GEOGRAPHIC COMMAND, E.G., SOUTHCOM FOR LATIN AMERICA, EUCOM FOR EUROPE, PACOM FOR PACIFIC COMMAND, ETC.), SERVICE CHIEFS AND TWO VICE-CHAIRMEN OF THE JOINT CHIEFS OF STAFF. THESE PARTICIPANTS HAVE BECOME INVALUABLE SPOKESMEN FOR THE IMPORTANCE OF A STRONG U.S.-ISRAELI SECURITY RELATIONSHIP. 253533 MILITARY LEADERSHIP EDUCATION INSTITUTE- INAUGURATED IN 2016, JINSA'S MILITARY LEADERSHIP EDUCATION PROGRAM EDUCATES CURRENT AND FUTURE LEADERS FROM THE MILITARIES OF KEY U.S. ALLIES, PRIMARY IN THE MIDDLE EAST, ABOUT ELEMENTS THAT IMPACT U.S. FOREIGN POLICY THROUGH HIGH-LEVEL BRIEFINGS AND VISITS TO KEY SITES, SUCH AS CAPITOL HILL, THE PENTAGON, QUANTICO, AND GETTYSBURG. THE PROGRAM IS DIVIDED INTO SEVERAL COURSES INCLUDING A COURSE FOR ACTIVE-DUTY IDF BRIGADIER GENERALS, AND A COURSE FOR ELITE ISRAELI AIR FORCE LIEUTENANT COLONELS HANDPICKED BY THE COMMANDER OF THE IAF, AND MORE. CHALLENGES. 1982730 OTHER PROGRAM SERVICES ARE COMPRISED OF PUBLICATIONS, SUPPORT OUR TROOPS ACTIVITIES AND OTHER TRIPS 1982730 6464730 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 1 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 54 0 1 15 1 0 0 0 0 0 0 0 0 0 0 X 21 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 0 0 CA CO FL GA IL KS MA MD NJ NY OH PA VA WA X THE ORGANIZATION 2026673900 1101 14TH STREET NW SUITE 1030 WASHINGTON DC 20005 DAVID P STEINMANN CHAIRMAN, BOARD OF DIRECTO 5.00 X X 0 0 0 JOEL GEMUNDER VICE CHAIRMAN, BOARD OF DI 3.00 X X 0 0 0 HERB ORNSTEIN TREASURER 3.00 X X 0 0 0 DEVON CROSS VICE PRESIDENT 0.30 X 0 0 0 CHARLES WAX VICE PRESIDENT 0.30 X 0 0 0 STEVEN HEFTER VICE PRESIDENT 0.30 X 0 0 0 IKE FISHER VICE PRESIDENT 0.30 X 0 0 0 ROBERT IMMERMAN VICE PRESIDENT 0.30 X 0 0 0 JONATHAN KISLAK VICE PRESIDENT 1.00 X 0 0 0 MICHAEL LEFFELL VICE PRESIDENT 0.30 X 0 0 0 MICHAEL G RAPP PHD VICE PRESIDENT 0.30 X 0 0 0 MICHAEL NACHMAN VICE PRESIDENT 0.30 X 0 0 0 PHIL ROSEN VICE PRESIDENT 0.30 X 0 0 0 LARRY SIEDLICK SECRETARY 0.30 X X 0 0 0 GIL TENZER VICE PRESIDENT 0.30 X 0 0 0 GEORGE VIOLIN MD VICE PRESIDENT 0.30 X 0 0 0 RICARDO WEITZ VICE PRESIDENT 0.30 X 0 0 0 PAMELA GALLIN YABLON MD VICE PRESIDENT 0.30 X 0 0 0 FRED ZEIDMAN VICE PRESIDENT 0.30 X 0 0 0 JOEL ZINBERG VICE PRESIDENT 0.30 X 0 0 0 LEON ELLMAN VICE PRESIDENT 0.30 X 0 0 0 JOSHUA KATZEN VICE PRESIDENT 0.30 X 0 0 0 MICHAEL MAKOVSKY PHD PRESIDENT AND CHIEF EXECUT 40.00 X 761000 0 65358 LEO NAYFELD MANAGING DIRECTOR 40.00 X 235000 0 31885 BLAISE MISZTAL VICE PRESIDENT FOR POLICY 40.00 X 228600 0 61141 JOHN HANNAH SENIOR FELLOW 40.00 X 335000 0 31757 HARRIS VEDERMAN DIRECTOR OF NATIONAL OUTRE 40.00 X 200000 0 21913 MATTHEW KENNEY VICE PRESIDENT GOVERNMENT AFFAIRS 40.00 X 200000 0 23171 MORGAN VINA VICE PRESIDENT GOVERNMENT AFFAIRS 40.00 X 200000 0 38586 2159600 0 273811 9 0 1 0 WELDIE AND ASSOCIATES 11804 IVANHOE ST SILVER SPRING MD 20902 ACCOUNTING & MANAGEMENT CONSULTING 168000 AARON LOBEL 6103 KIRBY RD BETHESDA MD 20817 PROGRAM CONSULTING AND ADVISORY 150000 2 6741155 6741155 REGISTRATION FEES 900099 199338 199338 199338 37340 37340 6977833 199338 0 37340 826358 760249 24791 41318 1946876 1791126 58406 97344 211023 194141 6331 10551 158704 146008 4761 7935 145685 134030 4371 7284 88413 83109 1768 3536 188250 188250 150476 141447 3010 6019 56569 53174 1133 2262 53997 50757 1080 2160 380633 357795 7612 15226 502762 502762 28870 27138 577 1155 10174 9564 203 407 PROGRAM PARTICIPANT PRO 1706480 1706480 PROGRAM TRIPS 421305 421305 ALL OTHER 99907 85645 1017 13245 DIRECT MAIL 22833 22833 6999315 6464730 303310 231275 1049232 107673 3289757 3377097 335082 856645 30650 55655 266827 225588 57682 41239 2093216 2056051 210515 1448151 7066134 7942511 832617 614640 199260 1686633 1031877 2301273 X 5248680 4862097 785577 779141 6034257 5641238 7066134 7942511 -21482 -371537 0 X X 0 1 X 1 0 X 5082109 5519831 5442929 6187674 6741155 28973698 5082109 5519831 5442929 6187674 6741155 28973698 6434039 22539659 65407 61858 59006 17834 37340 241445 29215143 546393 0.77150 0.75910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26858 26858 6741182 6768040 488402 122101 0 0 488402 488402 732603 26858 26858 122101 122101 183152 164198 18025 182223 150989 13209 164198 138616 12373 150989 119518 19098 138616 109416 10102 119518 0.68000 0.32000 0 0 46899 35175 11724 219928 190413 29515 41239 ASSETS HELD FOR DEFERRED COMPENSATION 178747 DEPOSITS 18055 RIGHT OF USE ASSET 1251349 1448151 OBLIGATIONS FOR DEFERRED COMPENSATION 178747 LEASE OBLIGATION 1507886 1686633 X 6606296 -371537 -371537 6977833 0 6977833 6999315 0 6999315 0 6999315 PART V, LINE 4: PROGRAM EXPENSES. PART X, LINE 2: JINSA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. JINSA ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. JINSA PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2022 AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2022, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2019 THROUGH 2021 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH JINSA FILES RETURNS. MIDDLE EAST AND NORTH AFRICA - 0 0 PROGRAM SERVICES ISRAEL TRIP - OTHER STUDIES 746208 MIDDLE EAST AND NORTH AFRICA - 0 0 PROGRAM SERVICES USMLP 108265 MIDDLE EAST AND NORTH AFRICA - 0 0 PROGRAM SERVICES FLAG AND GENERAL OFFICER TRIP 191603 MIDDLE EAST AND NORTH AFRICA - 0 0 PROGRAM SERVICES STAFDEL AND GETTLER TRIP 202078 MIDDLE EAST AND NORTH AFRICA - 0 0 PROGRAM SERVICES LEEP TRIP 73680 0 0 0 0 0 0 1321834 0 1321834 0 0 0 0 0 0 PART III ACCOUNTING METHOD: X X X 1 HSP DIRECT 20130 LAKEVIEW CENTER PLAZA 300 ASHBURN VA 20147 DIRECT MAIL 0 42892 6575 36317 42892 6575 36317 AL AK AZ AR CA CO CT DE 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 WY DC X X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 MICHAEL MAKOVSKY PHD PRESIDENT AND CHIEF EXECUT 740500 0 0 0 20500 0 30500 0 34858 0 826358 0 0 0 JOHN HANNAH SENIOR FELLOW 335000 0 0 0 0 0 30500 0 1257 0 366757 0 0 0 BLAISE MISZTAL VICE PRESIDENT FOR POLICY 228600 0 0 0 0 0 28860 0 32281 0 289741 0 0 0 LEO NAYFELD MANAGING DIRECTOR 235000 0 0 0 0 0 23500 0 8385 0 266885 0 0 0 MORGAN VINA VICE PRESIDENT GOVERNMENT AFFAIRS 200000 0 0 0 0 0 20000 0 18586 0 238586 0 0 0 MATTHEW KENNEY VICE PRESIDENT GOVERNMENT AFFAIRS 200000 0 0 0 0 0 20000 0 3171 0 223171 0 0 0 HARRIS VEDERMAN DIRECTOR OF NATIONAL OUTRE 200000 0 0 0 0 0 20000 0 1913 0 221913 0 0 0 PART I, LINE 1A FOR CERTAIN JINSA FUNCTIONS THE BOARD HAS DETERMINED THAT THERE IS A VALID BUSINESS PURPOSE FOR THE SPOUSES OF CERTAIN OFFICERS TO ATTEND. IN THESE SITUATIONS, JINSA PAYS FOR THE SPOUSE'S TRAVEL. FORM 990, PART VI, SECTION B, LINE 11B THE DOCUMENT IS REVIEWED BY THE HEAD OF THE AUDIT COMMITTEE, THE CHIEF EXECUTIVE OFFICER AND JINSA'S OUTSIDE ACCOUNTANT. THE EXECUTIVE DIRECTOR AND HEAD OF THE AUDIT COMMITTEE, AS WELL AS THE BOARD, JOINTLY DETERMINE WHEN JINSA IS SATISFIED WITH THE 990. FORM 990, PART VI, SECTION B, LINE 12C EACH MEMBER OF THE BOARD IS REQUIRED TO SIGN AN ANNUAL CONFLICT-OF-INTEREST STATEMENT, AFFIRMING THAT THEY HAVE RECEIVED AND READ THE POLICY AND HAVE DISCLOSED ALL RELEVANT INFORMATION ON THE FORM, AND WILL DO SO IN THE FUTURE. FORM 990, PART VI, SECTION B, LINE 15A A SUB-COMMITTEE OF THE BOARD DETERMINES A REASONABLE COMPENSATION PACKAGE BASED ON INDUSTRY INFORMATION AND A STUDY THAT WAS PROVIDED BY AN INDEPENDENT EXTERNAL FIRM. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST, THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED