2023-10-30T09:32:59-05:00 2022-12-31 366055558 GRANT THORNTON LLP 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2022-01-01 133156445 FRIENDS OF THE ISRAEL DEFENSE FORCES FRIE 2122443118 60 EAST 42ND STREET NEW YORK NY 101650015 ALAN SRULOWITZ CFO 2122443118 2023-10-26 1 ALAN SRULOWITZ XXX-XX-XXXX 0 YING LI P01343131 2126245242 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z RABBI STEVEN WEIL 60 EAST 42ND STREET NEW YORK NY 101650015 134376665 0 X WWW.FIDF.ORG X 1981 NY TO TRANSFORM THE LIVES OF THE YOUNG MEN AND WOMEN OF THE ISRAEL DEFENSE (CONTINUED ON SCHEDULE O) FORCES THROUGH EMPOWERING EDUCATIONAL, FINANCIAL, WELL-BEING, AND CULTURAL INTIATIVES. 76 76 137 601 0 0 81982315 87401186 0 0 5165407 3109920 713630 -1172508 87861352 89338598 65249258 61090961 0 0 15370081 15716135 30000 0 9729195 7918173 8938523 88567512 85745619 -706160 3592979 197064966 199809403 22985836 25506617 174079130 174302786 X TO OFFER EDUCATIONAL, CULTURAL, RECREATIONAL, SOCIAL SERVICES PROGRAMS, AND FACILITIES THAT PROVIDE HOPE, PURPOSE, AND LIFE-CHANGING SUPPORT FOR THE SOLDIERS WHO PROTECT ISRAEL AND JEWS WORLDWIDE. 0 0 30551844 28219694 0 SEE SCHEDULE O 22600664 20097418 0 SEE SCHEDULE O 13440986 12773849 0 SEE SCHEDULE O 66593494 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 1 1 1 1 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 129 0 1 137 1 0 1 IS 0 0 0 1 1 0 0 0 0 0 0 X 76 76 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA CT FL GA IL MA MD MI NJ NC NY OH PA SC TX WA X ALAN SRULOWITZ CFO 2122443118 60 EAST 42ND STREET SUITE 1820 NEW YORK NY 10165 FRED GLUCKMAN CHAIRMAN 2.00 0.00 X X 0 0 0 NILY FALIC CHAIRMAN EMERITUS 2.00 0.00 X X 0 0 0 LARRY J HOCHBERG CHAIRMAN EMERITUS 2.00 0.00 X X 0 0 0 ARTHUR STARK CHAIRMAN EMERITUS 2.00 0.00 X X 0 0 0 RABBI PETER WEINTRAUB CHAIRMAN EMERITUS 2.00 0.00 X X 0 0 0 MARC PERLMAN PRESIDENT 2.00 0.00 X X 0 0 0 STEPHEN RUBIN ESQ SECRETARY/ GENERAL COUNSEL 2.00 0.00 X X 0 0 0 ROBIN SELATI TREASURER 2.00 0.00 X X 0 0 0 ALISA ABECASSIS DIRECTOR (THRU 09/22) 1.00 0.00 X 0 0 0 RICKI ALON DIRECTOR 1.00 0.00 X 0 0 0 HARVEY AXELROD DIRECTOR 1.00 0.00 X 0 0 0 GARY BALTER DIRECTOR 1.00 0.00 X 0 0 0 SAMMY BAR-OR DIRECTOR 1.00 0.00 X 0 0 0 DANIEL BENEDICT DIRECTOR 1.00 0.00 X 0 0 0 RONNY BEN JOSEF DIRECTOR 1.00 0.00 X 0 0 0 SCOTT BLACK DIRECTOR 1.00 0.00 X 0 0 0 MAX BLANKFELD DIRECTOR 1.00 0.00 X 0 0 0 ALAN BRODY DIRECTOR 1.00 0.00 X 0 0 0 DOUG BUNIM DIRECTOR 1.00 0.00 X 0 0 0 ROBERT BURMAN DIRECTOR 1.00 0.00 X 0 0 0 ROBERT BOBBY COHEN DIRECTOR 1.00 0.00 X 0 0 0 FRED DISTENFELD DIRECTOR 1.00 0.00 X 0 0 0 OSCAR FELDENKREIS DIRECTOR 1.00 0.00 X 0 0 0 WILLIAM FOX DIRECTOR 1.00 0.00 X 0 0 0 ALBERT FRANK DIRECTOR 1.00 0.00 X 0 0 0 AARON GANZ DIRECTOR 1.00 0.00 X 0 0 0 MITCHELL GOLD DIRECTOR 1.00 0.00 X 0 0 0 GABRIEL GROISMAN DIRECTOR 1.00 0.00 X 0 0 0 HARRY GROSS DIRECTOR 1.00 0.00 X 0 0 0 BERNIE GROVEMAN DIRECTOR 1.00 0.00 X 0 0 0 IRWIN HABER DIRECTOR 1.00 0.00 X 0 0 0 DAVID HAGER DIRECTOR 1.00 0.00 X 0 0 0 JOSEPH HANONO DIRECTOR (AS OF 09/22) 1.00 0.00 X 0 0 0 DANIEL HYMAN DIRECTOR 1.00 0.00 X 0 0 0 MEIR IZAK DIRECTOR 1.00 0.00 X 0 0 0 MARC JASON DIRECTOR 1.00 0.00 X 0 0 0 MARVIN JOSEPHSON DIRECTOR (THRU 05/22) 1.00 0.00 X 0 0 0 DR MICHAEL KALISMAN DIRECTOR 1.00 0.00 X 0 0 0 AVI KANER DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL KARLIN DIRECTOR 1.00 0.00 X 0 0 0 DR SHMUEL KATZ DIRECTOR 1.00 0.00 X 0 0 0 ALAN KATZ DIRECTOR 1.00 0.00 X 0 0 0 ANDREW KLABER DIRECTOR 1.00 0.00 X 0 0 0 ALICE KLEIN DIRECTOR (AS OF 09/22) 1.00 0.00 X 0 0 0 NETTA KORIN DIRECTOR 1.00 0.00 X 0 0 0 RICHARD KWAL DIRECTOR 1.00 0.00 X 0 0 0 BARBARA LEFF DIRECTOR 1.00 0.00 X 0 0 0 TIM LEVART DIRECTOR (AS OF 09/22) 1.00 0.00 X 0 0 0 MOREY LEVOVITZ DIRECTOR 1.00 0.00 X 0 0 0 NATHAN LEWINGER DIRECTOR 1.00 0.00 X 0 0 0 MELINDA LOWELL PALTROW DIRECTOR 1.00 0.00 X 0 0 0 BRIAN MERMELSHTEIN DIRECTOR 1.00 0.00 X 0 0 0 SHARON MISHKIN DIRECTOR 1.00 0.00 X 0 0 0 JERRY MIZEL DIRECTOR 1.00 0.00 X 0 0 0 SAM MOSHE DIRECTOR 1.00 0.00 X 0 0 0 WENDY MOSKOWITZ DIRECTOR 1.00 0.00 X 0 0 0 JORDE NATHAN DIRECTOR 1.00 0.00 X 0 0 0 SORAYA YOUNES NAZARIAN DIRECTOR (THRU 03/22) 1.00 0.00 X 0 0 0 SPENCER PARTRICH DIRECTOR 1.00 0.00 X 0 0 0 ROBERT POLAK DIRECTOR 1.00 0.00 X 0 0 0 AMITAI RAZIEL DIRECTOR 1.00 0.00 X 0 0 0 ISRAEL ROIZMAN DIRECTOR (THRU 09/22) 1.00 0.00 X 0 0 0 ANTHONY RUBIN DIRECTOR 1.00 0.00 X 0 0 0 HYLA RUBY DIRECTOR (AS OF 09/22) 1.00 0.00 X 0 0 0 ARI RYAN DIRECTOR 1.00 0.00 X 0 0 0 HAIM SABAN DIRECTOR 1.00 0.00 X 0 0 0 MONICA SASSON DIRECTOR 1.00 0.00 X 0 0 0 RON SEDLEY DIRECTOR 1.00 0.00 X 0 0 0 DR ROBERT SHILLMAN DIRECTOR 1.00 0.00 X 0 0 0 MORRIS SILVERMAN DIRECTOR 1.00 0.00 X 0 0 0 NORMAN SMITH DIRECTOR 1.00 0.00 X 0 0 0 GARRY SOBEL DIRECTOR 1.00 0.00 X 0 0 0 LLOYD SOKOLOFF DIRECTOR 1.00 0.00 X 0 0 0 ANTHONY WESTREICH DIRECTOR (AS OF 09/22) 1.00 0.00 X 0 0 0 MICHAEL WERNER DIRECTOR 1.00 0.00 X 0 0 0 DAVID WIENER DIRECTOR 1.00 0.00 X 0 0 0 SHAHRAM YAGHOUBZADEH DIRECTOR 1.00 0.00 X 0 0 0 OFER YARDENI DIRECTOR 1.00 0.00 X 0 0 0 ZACHARY ZALBEN DIRECTOR 1.00 0.00 X 0 0 0 ARIE ZWEIG DIRECTOR 1.00 0.00 X 0 0 0 STEVEN WEIL CHIEF EXECUTIVE OFFICER 40.00 0.00 X 604843 0 62022 NADAV PADAN NATIONAL DIRECTOR 40.00 0.00 X 456075 0 47219 ALAN SRULOWITZ CHIEF FINANCIAL OFFICER 40.00 0.00 X 287115 0 56556 ARI DALLAS CHIEF OPERATING OFF & SENIOR V.P 40.00 0.00 X 240000 0 5561 SHEA LERNER CHIEF DEVELOPMENT OFFR. (THRU 10/22) 40.00 0.00 X 195810 0 43604 GALIT BRICHTA VICE PRESIDENT, NORTHEAST REGION 40.00 0.00 X 278890 0 53151 TAMIR OPPENHEIM VICE PRESIDENT, CENTRAL REGION 40.00 0.00 X 222175 0 35378 DINA BEN ARI VICE PRESIDENT, SOUTHERN REGION 40.00 0.00 X 184731 0 17704 JENNA GRIFFIN EXECUTIVE DIRECTOR 40.00 0.00 X 179877 0 19407 REBECCA RAFELSON DIRECTOR, BRANDS & COMMUNICATIONS 40.00 0.00 X 150035 0 3891 JEFF KLEIN NATIONAL DIRECTOR 40.00 0.00 X 156878 0 34496 AMARELLE GREEN EXECUTIVE DIRECTOR 40.00 0.00 X 166227 0 45649 YEHUDA FRIEDMAN DIRECTOR OF COMMUNITY ENGAGEMENT 40.00 0.00 X 158465 0 50398 SETH BARON VICE PRESIDENT 40.00 0.00 X 144413 0 52103 JENNIFER SCHER EXECUTIVE DIRECTOR 40.00 0.00 X 145035 0 3647 3570569 0 530786 30 0 1 0 MOSAIC TOURS & TRAVEL 6345 COLLINS AVENUE MIAMI BEACH FL 33141 TRAVEL SERVICES 1654692 BLACKBAUDINC 2000 DANIEL ISLAND DRIVE CHARLSTON SC 29492 CONSULTING 244982 TRIPLE S STUDIOS 1258 EMERSON AVENUE TEANECK NJ 07666 AUDIO AND VISUAL 226366 829 STUDIOS PO BOX 1323 BRATTLEBORO VT 053021323 MARKETING 169938 IGNITE DIGITAL STRATEGY GROUP 10515 TULIP LANE POTOMAC MD 20854 MARKETING 169118 19 2151454 20316654 1264629 63668449 1583649 87401186 899612 899612 42708478 40498170 2210308 2210308 2210308 3126596 20316654 4441302 -1314706 -1314706 260115 98595 161520 161520 REALIZED FOREIGN EXCHANGE 900099 -19322 -19322 -19322 89338598 0 0 1937412 61090961 61090961 3144042 735095 1045711 1363236 10248895 2396249 3408792 4443854 144131 33699 47938 62494 1230182 287623 409160 533399 948885 221856 315600 411429 16320 16320 128338 128338 3201965 1050279 1586906 564780 153265 51054 24747 77464 2331667 66739 1219693 1045235 1480277 193230 544991 742056 1014535 436786 113357 464392 142991 8666 134325 417091 7509 409427 155 MISC. EXPENSES 52074 13748 17625 20701 85745619 66593494 9422930 9729195 99155220 63459761 61566012 58102140 0 659 820905 405807 2108865 1476614 710443 632251 12179342 14520881 22603112 54298200 29932 8389704 197064966 199809403 1741721 2140690 12461033 5719627 8783082 17646300 22985836 25506617 X 51697549 58918625 122381581 115384161 174079130 174302786 197064966 199809403 X 3592979 -7720243 4350920 X 0 1 X 1 0 X 132924268 88387365 59306597 81982315 87401186 450001731 132924268 88387365 59306597 81982315 87401186 450001731 10587552 439414179 1124617 1203092 715926 418928 899612 4362175 5945716 4340458 127118 2111632 3367389 15892313 470256219 0.93440 0.90240 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING GROSS RECEIPTS - 2018 AMOUNT: $ 4,830,252. 2019 AMOUNT: $ 4,356,919. 2020 AMOUNT: $ 269,190. 2021 AMOUNT: $ 1,684,779. 2022 AMOUNT: $ 3,126,596. GAMING GROSS RECEIPTS - 2018 AMOUNT: $ 1,202,651. 2019 AMOUNT: $ 90,610. 2020 AMOUNT: $ 14,743. 2021 AMOUNT: $ 310,242. 2022 AMOUNT: $ 260,115. REALIZED FX GAIN/LOSS - 2018 AMOUNT: $ -87,187. 2019 AMOUNT: $ -107,071. 2020 AMOUNT: $ -156,815. 2021 AMOUNT: $ 116,611. 2022 AMOUNT: $ -19,322. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14778011 73500 -3249479 73000 11529032 12878837 606005 1721549 428380 14778011 11788342 163331 1552126 624962 12878837 8913007 1181115 1818220 124000 11788342 9319643 117000 -243804 279832 8913007 0.88280 0.11720 0 0 812026 419150 392876 88508 65886 22622 1208331 991578 216753 632251 GOVT. GUARANTEED OBLIG. 42317452 F MUTUAL FUNDS 4114219 F COMMON TRUST FUNDS 7606773 F STATE OF ISRAEL BONDS 259756 F 54298200 ANNUITY PAYABLE 8561836 OPERATING LEASE LIABILITY 9084464 17646300 X 80920795 -7720243 296056 -993616 -8417803 89338598 0 89338598 80697139 296056 -5344536 -5048480 85745619 0 85745619 PART V, LINE 4: INTENDED USES OF THE ENDOWMENT FUNDS TO HELP SUPPORT FRIENDS OF THE ISRAEL DEFENSE FORCES PROGRAM SERVICES. PART X, LINE 2: FIN 48 DISCLOSURE FIDF FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. FIDF IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501(C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. FIDF HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED BUSINESS INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS A NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. FIDF HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. IN ADDITION, FIDF HAS NOT RECORDED A PROVISION FOR INCOME TAXES AS IT HAS NO MATERIAL TAX LIABILITY FROM UNRELATED BUSINESS INCOME ACTIVITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: ACTUARIAL CHANGE IN ANNUITY OBLIGATION -949,798. UNREALIZED LOSS ON FOREIGN CURRENCY -43,818. PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPENSE FROM UNCOLLECTIBLE PLEDGES 1,396,870. CHANGE IN GRANTS PAYABLE FOR CAPITAL PROJECTS -6,741,406. 1 MIDDLE EAST AND NORTH AFRICA 1 24 PROGRAM SERVICES FIDF PROJECTS 1091755 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTMAKING 61090961 1 24 0 0 1 24 62182716 0 62182716 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 35211356 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 2900000 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 2178362 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 1353995 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 1296555 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 1126500 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 980000 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 500000 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 400000 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 395000 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 374692 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 250956 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 159805 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 75000 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 70000 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 65000 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 40500 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 30000 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 20000 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 19169 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 19000 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 13000 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 10000 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 10000 WIRE TRANSFER 0 24 0 COLLEGE/UNIVERSITY SCHOLARSHIPS MIDDLE EAST/NORTH AFRICA 3344 13582971 WIRE TRANSFER 0 0 0 0 0 0 PART I, LINE 2: PROCEDURE FOR MONITORING THE USE OF GRANTS AND OTHER ASSISTANCE: GRANTS FOR PROJECTS AND PROGRAMS ARE MADE PURSUANT TO A CONTRACT OR MEMORANDUM WHICH DELINEATES THE INTENDED USE OF THE FUNDS BY THE GRANTEE AND THE TIMETABLE OF GRANT PAYMENTS. FUNDS ARE DISBURSED ON A VERY DISCIPLINED AND CONTROLLED BASIS AND ONLY UPON RECEIPT OF A TRANSFER REQUISITION FROM THE GRANTEE ACCOMPANIED BY SUPPORTING DOCUMENTATION OF THE EXPENSES TO BE PAID, WHERE APPLICABLE. SUCH DOCUMENTATION INCLUDES INVOICES, CONSTRUCTION PROGRESS REPORTS, PHOTOS AND/OR VIDEOS, REPORTS OF PROGRAM SERVICES RENDERED AND SIMILAR EVIDENCE, DEPENDING ON THE MATTER ON HAND. FIDF STAFF REVIEWS THE DOCUMENTATION PROVIDED AND, WHEN SATISFIED WITH ITS COMPLETENESS, AUTHORIZES RELEASE OF THE FUNDS. FUNDS SO RELEASED MUST BE USED BY THE GRANTEE ONLY FOR THE SPECIFIC PURPOSE AND NOT FOR ANY OTHER PURPOSE. FIDF MAINTAINS DETAILED RECORDS OF WHAT IT HAS PAID FOR AND THE BALANCE OF ITS COMMITMENT REMAINING TO BE PAID AT ANY POINT IN TIME. IN ADDITION, FIDF PERSONNEL AND ITS ISRAEL BASED REPRESENTATIVES PERIODICALLY VISIT PROJECTS AND PROGRAMS IN PROGRESS FOR A FIRST HAND ASSESSMENT THAT THE FUNDS ARE BEING USED AS INTENDED. FIDF IMPACT! SCHOLARSHIP PROGRAM GRANTS FULL 4-YEAR SCHOLARSHIPS TO ISRAELI SOLDIERS WHO HAVE COMPLETED THEIR MILITARY SERVICE. TO BE ELIGIBLE, VETERANS MUST, AMONG OTHER CRITERIA, COME FROM A COMBAT OR COMBAT-SUPPORT UNIT AND A DISADVANTAGED SOCIOECONOMIC BACKGROUND THAT MIGHT OTHERWISE PREVENT THEM FROM PURSUING HIGHER EDUCATION. APPLICANTS' ELIGIBILITY IS DETERMINED BY FIDF IMPACT! STAFF THROUGH REVIEW OF RELEVANT DOCUMENTATION AND PERSONAL INTERVIEWS. TO MAINTAIN ELIGIBILITY, EACH SCHOLARSHIP RECIPIENT IS FURTHER REQUIRED TO COMPLETE 130 HOURS OF COMMUNITY SERVICE EVERY YEAR DURING THE FULL TERM OF THE SCHOLARSHIP AND MAINTAIN APPROPRIATE ACADEMIC STANDARDS. THIS IS MONITORED BY THE FIDF IMPACT! STAFF THROUGH COMMUNICATION WITH THE VARIOUS ACADEMIC INSTITUTES AND THE COMMUNITY ORGANIZATIONS WHERE THE STUDENTS VOLUNTEER. TRANSFERS TO SCHOLARSHIP RECIPIENTS ARE MADE 3-TIMES A YEAR AFTER VERIFICATION OF CONTINUED ELIGIBILITY. PART III ACCOUNTING METHOD: X X X 0 AZ CA CT FL GA IL MA MD MI NJ NY NV OH PA TX VA WA HOLOCAUST TO INDEPENDENCE MISSION 1898498 1377278 521220 582142 GREATER MIAMI 2022 GALA 1832782 1728782 104000 170305 1520 370 69 19711970 17210594 2501376 55737 516378 1259315 91351 1764184 23443250 20316654 3126596 55737 686683 1260835 91351 2346696 4441302 -1314706 260115 5450 22465 10472 60208 0 260115 5450 22465 10472 60208 98595 161520 OH MD IL 0 THE ORGANIZATION OBTAINED LICENSES IN THE STATES IN WHICH WE BELIEVE THEY WERE REQUIRED. 0 0 0 0.00000 1.00000 ALAN SRULOWITZ 60 EAST 42ND STREET NEW YORK NY 10017 0 ALAN SRULOWITZ ALAN SRULOWITZ, CFO, PREPARES THE BOOKS AND RECORDS FOR THE ORGANIZATION'S GAMING/SPECIAL EVENTS AND OVERSEES MANAGEMENT OF THE GAMING OPERATION. THESE RESPONSIBILITIES ARE PART OF HIS ROLE AS CFO. HE DOES NOT RECEIVE SEPARATE COMPENSATION RELATED TO MANAGEMENT OF THE GAMING OPERATION. X 0 SCHEDULE G, PART III, OTHER GAMING ACTIVITIES: (C) OTHER GAMING ACTIVITIES: - CASINO NIGHT: REVENUE: 1. GROSS REVENUE - $209,800 DIRECT EXPENSES: 2. CASH PRIZES - $3,000 3. NON-CASH PRIZES - $20,535 4. RENT/FACILITY COSTS - $6,500 5. OTHER DIRECT EXPENSES - $31,203 6. VOLUNTEER LABOR - NO 7. TOTAL DIRECT EXPENSE - $61,238 8. NET INCOME - $148,562 9. THE STATES IN WHICH THE ORGANIZATION CONDUCTS CASINO NIGHT: OH, MD. - RAFFLE: REVENUE: 1. GROSS REVENUE - $50,315 DIRECT EXPENSES: 2. CASH PRIZES - $2,450 3. NON-CASH PRIZES - $1,930 4. RENT/FACILITY COSTS - $3,972 5. OTHER DIRECT EXPENSES - $29,005 6. VOLUNTEER LABOR - NO 7. TOTAL DIRECT EXPENSE - $37,357 8. NET INCOME - $12,958 9. THE STATES IN WHICH THE ORGANIZATION CONDUCTS RAFFLE: OH, IL. X 1 1 X X X X 0 0 0 0 0 0 0 1 0 STEVEN WEIL CHIEF EXECUTIVE OFFICER 580843 0 0 0 24000 0 11943 0 50079 0 666865 0 0 0 NADAV PADAN NATIONAL DIRECTOR 386525 0 0 0 69550 0 0 0 47219 0 503294 0 0 0 ALAN SRULOWITZ CHIEF FINANCIAL OFFICER 287115 0 0 0 0 0 6100 0 50456 0 343671 0 0 0 GALIT BRICHTA VICE PRESIDENT, NORTHEAST REGION 278780 0 0 0 110 0 5847 0 47304 0 332041 0 0 0 TAMIR OPPENHEIM VICE PRESIDENT, CENTRAL REGION 222065 0 0 0 110 0 2350 0 33028 0 257553 0 0 0 ARI DALLAS CHIEF OPERATING OFF & SENIOR V.P 240000 0 0 0 0 0 4800 0 761 0 245561 0 0 0 SHEA LERNER CHIEF DEVELOPMENT OFFR. (THRU 10/22) 195810 0 0 0 0 0 0 0 43604 0 239414 0 0 0 AMARELLE GREEN EXECUTIVE DIRECTOR 166117 0 0 0 110 0 3700 0 41949 0 211876 0 0 0 YEHUDA FRIEDMAN DIRECTOR OF COMMUNITY ENGAGEMENT 158355 0 0 0 110 0 0 0 50398 0 208863 0 0 0 DINA BEN ARI VICE PRESIDENT, SOUTHERN REGION 184621 0 0 0 110 0 3742 0 13962 0 202435 0 0 0 JENNA GRIFFIN EXECUTIVE DIRECTOR 179767 0 0 0 110 0 3640 0 15767 0 199284 0 0 0 SETH BARON VICE PRESIDENT 144303 0 0 0 110 0 3200 0 48903 0 196516 0 0 0 JEFF KLEIN NATIONAL DIRECTOR 156768 0 0 0 110 0 1523 0 32973 0 191374 0 0 0 REBECCA RAFELSON DIRECTOR, BRANDS & COMMUNICATIONS 150035 0 0 0 0 0 3259 0 632 0 153926 0 0 0 PART I, LINE 1A TAX INDEMNIFICATION AND GROSS-UP PAYMENTS TAX INDEMNIFICATION AND GROSS UP OF PAYMENTS ARE PROVIDED TO THE NATIONAL DIRECTOR IN RELATION TO THE TUITION ALLOWANCE. THIS WAS TREATED AS A TAXABLE BENEFIT. PART I, LINE 7 NON-FIXED PAYMENTS BONUSES ARE PAID BASED ON SUCCESSFUL COMPLETION OF INDIVIDUAL AND ORGANIZATIONAL WIDE STRATEGIC AND OPERATIONAL GOALS. ALL NON-FIXED PAYMENTS HAVE BEEN INCLUDED IN PART VII AND SCHEDULE J COMPENSATION REPORTING. X 73 1488651 FAIR MARKET VALUE X 22 11346 FAIR MARKET VALUE X AUCTION ITEMS 106 83652 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS IS REPORTED ON COLUMN B. FORM 990, PART III, LINE 4A WELLBEING AND RECREATIONAL PROGRAMS THE FINANCIAL SUPPORT PROGRAM EASES THE BURDEN BY PROVIDING ECONOMIC RELIEF FOR SOLDIERS WHO ARE IN FINANCIAL DISTRESS THROUGH THE PROVISION OF CASH SUBSIDIES, HOLIDAY GIFT PACKAGES, FOOD VOUCHERS, AND OTHER ASSISTANCE TO THEIR FAMILIES. DURING 2022, FIDF PROVIDED APPROXIMATELY $5.5 MILLION FOR SUCH ASSISTANCE TO ABOUT 68,300 SOLDIERS. THE LONE SOLDIERS PROGRAM ENSURES LONE SOLDIERS NEVER FEEL TRULY ALONE BY ENABLING FIDF TO ACT AS A SECOND FAMILY FOR SOLDIERS WHO HAVE NO IMMEDIATE FAMILY IN ISRAEL DURING THEIR MILITARY SERVICE. FIDF ALSO SPONSORS FLIGHTS FOR LONE SOLDIERS, ENABLING THEM TO VISIT THEIR FAMILIES IN THEIR HOME COUNTRIES DURING THEIR PERIOD OF SERVICE. DURING 2022, FIDF PROVIDED APPROXIMATELY $5.8 MILLION TO ASSIST OVER 6,800 LONE SOLDIERS THROUGH THESE PROGRAMS. THE ADOPT A BRIGADE PROGRAM OFFERS MULTI-FACETED SUPPORT, EMPOWERING SOLDIERS TO FOCUS EXCLUSIVELY ON THE CHALLENGING MISSION OF PROTECTING ISRAEL WITHOUT THE BURDEN OF FINANCIAL UNCERTAINTY AT HOME. THE FUNDS ARE DEVOTED TO BENEFITTING THE WELFARE AND WELLBEING OF EACH OF THE BRIGADE'S SOLDIERS WITH AN EMPHASIS ON LONE SOLDIERS AND ON THOSE FROM LOW SOCIO-ECONOMIC BACKGROUNDS. THE PROGRAM ALSO PROVIDES COMMANDERS WITH FUNDS TO HOLD EVENTS AND ACTIVITIES THAT CELEBRATE THE SOLDIERS' ACHIEVEMENTS. DURING 2022, FIDF PROVIDED APPROXIMATELY $2.5 MILLION TO SPONSOR THE NEEDS OF THE 24 BRIGADES ADOPTED BY FIDF (OVER 50,000 SOLDIERS). THE ADOPT A BATTALION PROGRAM PROVIDES YEAR-LONG RECREATIONAL ACTIVITIES FOR DESIGNATED BATTALIONS. DURING 2022, FIDF PROVIDED APPROXIMATELY $2.3 MILLION TO SPONSOR CEREMONIES, TRIPS AND OTHER WELLBEING ACTIVITIES FOR THE 66 BATTALIONS ADOPTED BY FIDF (OVER 25,000 SOLDIERS). OTHER WELLBEING AND RECREATIONAL PROGRAM HIGHLIGHTS: - SPIRITUAL NEEDS AND HERITAGE PROGRAMS TOUCHED THE LIVES OF OVER 11,400 SOLDIERS - SOULDIER RECHARGE RETREATS WERE MADE AVAILABLE TO OVER 6,400 SOLDIERS - WOUNDED SOLDIER ACTIVITIES SUPPORTED OVER 1,200 WOUNDED VETERANS FORM 990, PART III, LINE 4B EDUCATIONAL AND SCHOLARSHIP PROGRAMS THE FIDF IMPACT! SCHOLARSHIP PROGRAM GRANTS FULL FOUR-YEAR SCHOLARSHIPS TO ISRAELI SOLDIERS WHO HAVE COMPLETED THEIR MILITARY SERVICE. THE PERSONAL NATURE OF THE PROGRAM ENABLES SPONSORS TO DIRECTLY SEE THE "IMPACT" OF THEIR DONATIONS ON VETERANS' LIVES, AND OFFERS THE OPPORTUNITY TO BUILD RELATIONSHIPS WHICH LAST WAY BEYOND THE COMPLETION OF THE RECIPIENT'S STUDIES. TO BE ELIGIBLE, VETERANS MUST COME FROM A COMBAT OR COMBAT-SUPPORT UNIT AND A DISADVANTAGED SOCIOECONOMIC BACKGROUND. EACH SCHOLARSHIP RECIPIENT IS REQUIRED TO COMPLETE 130 HOURS OF COMMUNITY SERVICE EVERY YEAR DURING THE FULL TERM OF THE SCHOLARSHIP. FIDF PARTNERS WITH 24 ORGANIZATIONS WHICH EMPOWER THE STUDENTS TO HELP THEIR COMMUNITIES AND IMPROVE THEIR ENVIRONMENT. IN THE 2022-2023 ACADEMIC YEAR, FIDF WAS ABLE TO FUND 3,344 SCHOLARSHIPS OF COLLEGE OR UNIVERSITY STUDY. IN 2022, FIDF HAD GRANTED APPROXIMATELY $13.6 MILLION OF SCHOLARSHIP ASSISTANCE. DURING 2022, FIDF ALSO SPONSORED APPROXIMATELY $6.6 MILLION OF EDUCATIONAL PROGRAMS WHICH PROVIDE FOR A SUCCESSFUL CONTINUUM FROM HIGH SCHOOL TO HIGHER EDUCATION, OR FOR SOLDIERS TO ENTER DIRECTLY INTO THE JOB MARKET. THESE PROGRAMS UTILIZE SEMINARS, WORKSHOPS, DISCUSSION GROUPS AND FIELD TRIPS TO ALSO ASSIST NEW IMMIGRANT SOLDIERS IN THEIR ASSIMILATION PROCESS, PROVIDE ENRICHMENT OPPORTUNITIES TO SOLDIERS WITH SPECIAL NEEDS, AND DEVELOP EDUCATIONAL RESOURCES. DURING 2022, ABOUT 29,600 SOLDIERS PARTICIPATED IN SUCH ACTIVITIES. FORM 990, PART III, LINE 4C CONSTRUCTION PROGRAMS FIDF HELPS PROVIDE A "HOME AWAY FROM HOME" BY SPONSORING THE CONSTRUCTION, REFURBISHMENT AND MAINTENANCE OF RECREATION AND SPORTS CENTERS, CULTURAL AND EDUCATIONAL FACILITIES, SYNAGOGUES, MEMORIAL ROOMS, AUDITORIUMS, AND SOLDIER RECREATIONAL HOMES FOR SOLDIERS THROUGHOUT ISRAEL. THESE FACILITIES RANGE FROM INDIVIDUAL STRUCTURES TO LARGE WELLBEING COMPLEXES. FIDF ALSO SPONSORS THE CONSTRUCTION AND RENOVATION OF SMALLER PROJECTS AND SEMI-PERMANENT FACILITIES, SUCH AS SOCIAL CLUBS, AND SYNAGOGUES THAT SOLDIERS CAN USE EVERYWHERE. DURING 2022, FIDF TRANSFERRED APPROXIMATELY $13.5 MILLION IN CASH FOR CONSTRUCTION ACTIVITY. PROGRAM SERVICES FOR CONSTRUCTION, NET OF CHANGE IN GRANTS PAYABLE FOR CAPITAL PROJECTS, WAS $6.7 MILLION. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS THE FORM 990 IS PREPARED BY THE CONTROLLER AND REVIEWED BY THE CHIEF FINANCIAL OFFICER AND BY THE NATIONAL DIRECTOR AND CHIEF EXECUTIVE OFFICER. A REVIEW IS ALSO PERFORMED BY FIDF'S OUTSIDE TAX ADVISORS AND ITS LEGAL COUNSEL. THE DRAFT FORM 990 IS THEN PRESENTED TO THE AUDIT COMMITTEE OF THE BOARD FOR APPROVAL, FOLLOWED BY DISTRIBUTION OF THE FINAL COPY OF THE FORM 990 TO ALL MEMBERS OF THE BOARD OF DIRECTORS BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY MONITORING AND ENFORCEMENT ANNUAL CONFLICT OF INTEREST FORMS ARE REQUIRED FROM ALL MEMBERS OF THE BOARD AND ALL EMPLOYEES. THE FORMS ARE RECEIVED BY FIDF'S CHIEF FINANCIAL OFFICER, WHO PREPARES A SPREADSHEET LISTING CONFLICTS DISCLOSED, IF ANY. THE SPREADSHEET IS SHARED WITH FIDF'S NATIONAL DIRECTOR AND LEGAL COUNSEL FOR THEIR REVIEW. ANY CONFLICTS ARE DISCLOSED TO AND DISCUSSED AT A MEETING OF THE EXECUTIVE COMMITTEE OF THE BOARD. IN THE EVENT OF A DISCLOSURE OF A CONFLICT, THE INTERESTED PERSON LEAVES THE MEETING WHERE THE CONFLICT IS DISCUSSED AND VOTED UPON. IN CASES OF FAILURE TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTIONS ARE TAKEN, IF NEEDED, FOLLOWING DUE PROCESS. FORM 990, PART VI, SECTION B, LINE 15 PROCESS FOR DETERMINING COMPENSATION THE COMPENSATION COMMITTEE OF THE BOARD DETERMINES COMPENSATION FOR ALL OFFICERS, EXECUTIVE DIRECTORS, HEADS OF DEPARTMENT AND ANY OTHER HIGHLY COMPENSATED EMPLOYEES. THE COMMITTEE TYPICALLY MEETS IN MARCH TO DETERMINE COMPENSATION FOR THE UPCOMING YEAR, AS WELL AS BONUSES, IF ANY, FOR PERFORMANCE IN THE PREVIOUS YEAR. COMPENSATION SURVEYS AS WELL AS FORM 990 OF OTHER ORGANIZATIONS, SIMILAR IN SIZE AND CHARACTER, ARE USED. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS TO THE PUBLIC THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS, FORM 990, DOCUMENT RETENTION AND DESTRUCTION POLICY, AND WHISTLE-BLOWER POLICY ARE AVAILABLE ON ITS WEBSITE. FORM 990, PART XI, LINE 9: ACTUARIAL CHANGE IN ANNUITY OBLIGATION -949,798. UNREALIZED GAIN ON FOREIGN CURRENCY -43,818. BAD DEBT EXPENSE FROM UNCOLLECTIBLE PLEDGES -1,396,870. CHANGE IN GRANTS PAYABLE FOR CAPITAL PROJECTS 6,741,406.