2022-08-12T14:04:51-05:00 2021-09-30 BDO USA LLP 8401 GREENSBORO DRIVE 800 MCLEAN VA 22102 990 2020-10-01 530217164 American Israel Public Affairs Committee % SUZANNE KINZER AMER 2026395200 251 H STREET NW WASHINGTON DC 20001 SUZANNE KINZER CFO 2026395200 2022-08-10 true SUZANNE KINZER 999009999 Marc Berger P01871563 7038930600 3 2020 2022-09-23 18:48:47Z HOWARD KOHR 251 H STREET NW WASHINGTON DC 20001 115361158 false X WWW.AIPAC.ORG X 1963 DC TO STRENGTHEN AND EXPAND THE U.S.-ISRAEL RELATIONSHIP IN WAYS THAT ENHANCE THE SECURITY OF THE UNITED STATES AND ISRAEL. 52 50 447 50 38250 34177 74053811 76750178 20993528 10861 1183297 1456298 359604 39290 96590240 78256627 0 0 0 0 38274893 41142732 156376 147703 12310626 53697465 22230718 92128734 63521153 4461506 14735474 154433955 179395963 45051272 54992127 109382683 124403836 X TO STRENGTHEN AND EXPAND THE U.S.-ISRAEL RELATIONSHIP IN WAYS THAT ENHANCE THE SECURITY OF THE UNITED STATES AND ISRAEL. false true 22299356 0 10861 INFORMATION AND MEMBER EDUCATION: EXPERTS IN GATHERING AND DISSEMINATING THE MOST UP TO DATE ANALYSES OF MIDDLE EAST ISSUES AND AMERICAN POLITICS. 4938312 0 0 LOBBYING: TO HELP IN THE THE PASSING OF PRO-ISRAEL LEGISLATIVE INITIATIVES AND WORK WITH GOVERNMENT, DIPLOMATS, ACADEMICS AND POLITICIANS TO TRACK AND ANALYZE EVENTS AND TRENDS. 27237668 false true false false false false false false true true false false false true true true true false false false false false true false false false false false true false false false false false true false false true false false false true true true true false true 270 0 true 447 true true true true IS false false true true false true false X 52 50 false false false false false false false true true false false true true true true true true true true false AL AR CA FL GA HI IL KS KY MD MA MN MS NH NJ NY NC ND 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 1054772 0 53578 Richard Fishman Co-CEO 40.0 5.0 X X 812172 0 63628 Arne Christenson MANAGING DIR-POLICY & POLITICS 40.0 5.0 X 618855 0 63628 Brian Shankman Chief Strat Dir - Ntnl Affairs 40.0 0.0 X 572339 0 63628 Elliot Brandt Managing Dir-National Affairs 40.0 0.0 X 584636 0 41325 Michael Sachs Atlantic States Director 40.0 0.0 X 562242 0 63628 Robert Bassin Director - Political Affairs 40.0 0.0 X 498096 0 63628 Jeremy Rider DIRECTOR - EVENTS AND CREATIVE 40.0 0.0 X 473244 0 63628 Marvin Feuer DIR-POLICY & GOV'T AFFAIRS 40.0 0.0 X 480101 0 53578 Samantha Margolis CHIEF ADMINISTRATIVE OFFICER 40.0 0.0 X 353695 0 41325 Mary Rickey INTERIM-CHIEF FINANCIAL OFF 40.0 5.0 X 293530 0 63628 Suzanne Kinzer Chief Financial Officer 40.0 5.0 X 292794 0 15057 Bennett Goldstein FORMER MNG. DIR & CFO 40.0 5.0 X 123667 0 0 Betsy Berns Korn President, Board of Directors 4.0 4.0 X X 0 0 0 MORTON FRIDMAN CHAIRMAN OF BOARD OF DIRECTORS 8.0 0.0 X X 0 0 0 Donna Bender Board Member 8.0 0.0 X 0 0 0 Dennis Albers Board Member 4.0 4.0 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 Richard Bassuk Board Member 4.0 4.0 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 ROBERT A COHEN Board Member 4.0 4.0 X 0 0 0 Phil Darivoff Board Member 4.0 4.0 X 0 0 0 Steve Demby Board Member 8.0 0.0 X 0 0 0 Melvin Dow Board Member 4.0 4.0 X 0 0 0 Matt Engel 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 Bernie Kaminetsky Board Member 8.0 0.0 X 0 0 0 Hilary Smith Kapner 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 Alan Levow Board Member 4.0 4.0 X 0 0 0 EDWARD LEVY JR Board Member 4.0 4.0 X 0 0 0 Dianne Lob Board Member 8.0 0.0 X 0 0 0 Yana Lukeman Board Member 8.0 0.0 X 0 0 0 Rick Matros 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 Sandy Perl Board Member 8.0 0.0 X 0 0 0 Bob Pincus 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 Sec/Tres, Board of Directors 8.0 0.0 X X 0 0 0 Debbie Rudy Board Member 8.0 0.0 X 0 0 0 Bonnie Siegel Board Member 8.0 0.0 X 0 0 0 Jamie 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 Sidney Swartz Board Member 8.0 0.0 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 Lillian Pinkus Board Member 8.0 0.0 X 0 0 0 6720143 0 650259 181 true true false VIVA CREATIVE LLC 164 ROLLINS AVENUE ROCKVILLE MD 20852 EVENT PRODUCTION 6909672 Aramark Services Inc 3777 SPINNAKER COURT FREMONT CA 94538 CATERING 3384725 HARGROVE INC 1 HARGROVE DRIVE LANHAM MD 20706 EVENT PLANNING 2669434 CITY SECURITY CONSULTANTS INC 2010 KENDALL STREET NE WASHINGTON DC 20002 SECURITY SERVICES 1281375 Event Force Inc 11410 NE 124th St Unit 745 KIRKLAND WA 98034 Conf/Event Staffing 1144107 31 76750178 4796150 76750178 EDUCATIONAL SERIES 900099 10861 10861 10861 1096993 1096993 0 0 0 0 0 37463836 37104531 359305 359305 359305 0 0 0 0 0 0 0 0 0 BUILDING SIGNAGE 531390 38250 38250 MISCELLANEOUS INCOME 900099 1040 1040 39290 78256627 10861 38250 1457338 0 0 0 0 7402089 3767711 2934911 699467 0 23744006 9541039 7348695 6854272 3055522 1073862 1374773 606887 4756190 1644504 2163085 948601 2184925 838847 825288 520790 0 195289 35206 160083 141820 21743 120077 0 147703 147703 242464 42256 200208 2832539 1474810 1343937 13792 1012515 1010533 1982 1443661 805745 441826 196090 1737974 1436761 296981 4232 0 4104501 1939227 473523 1691751 106828 49851 31815 25162 0 2393471 2138260 180254 74957 395850 222137 150802 22911 0 2012699 923313 746580 342806 254343 57375 196968 BAD DEBT EXPENSE 4075439 4075439 CREDIT CARD FEES 847287 129910 717377 DIRECT MAIL AND MAILINGS 434038 84578 190237 159223 63521153 27237668 23972859 12310626 0 0 27756018 22962425 30503758 29490583 0 0 0 0 0 0 57119 0 0 0 3635873 3109430 60057242 22203113 37977036 37854129 50743220 80385802 1382444 2143239 0 0 0 0 2378487 3450355 154433955 179395963 15353308 22982907 0 0 0 3143750 0 0 0 0 0 0 18532887 17748781 0 0 11165077 11116689 45051272 54992127 X 78191679 94193192 31191004 30210644 109382683 124403836 154433955 179395963 14735474 285679 X X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8532965 860815 1441394 341485 10493689 7980042 270407 556042 273526 8532965 6271181 1624310 309018 224467 7980042 5257903 881040 307936 175698 6271181 4214146 647500 550191 153934 5257903 0.93140 0.01900 0.04960 false false 8786703 8786703 37590392 12923632 24666760 2614576 1678469 936107 1267852 901192 366660 9797719 6699820 3097899 37854129 0 PAYABLE TO AFFILIATE 10000000 DEFERRED RENT 1116689 11116689 X 78299842 285679 285679 78014163 242464 242464 78256627 63278689 63278689 242464 242464 63521153 PART V, LINE 4: DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS AIPAC'S SPENDING POLICY IS CONSISTENT WITH ITS INVESTMENT OBJECTIVE OF ACHIEVING LONG-TERM REAL GROWTH IN ITS ASSETS. IN ORDER TO ACHIEVE SUCH LONG-TERM REAL GROWTH, AIPAC'S EXPENDITURES SHOULD BE LESS THAN AIPAC'S TOTAL INFLATION-ADJUSTED RETURN ON INVESTMENTS. CONSISTENT WITH AIPAC'S LONG-TERM INVESTMENT OBJECTIVES, AIPAC'S TARGET SPENDING POLICY AT THE BEGINNING OF THE QUARTER WILL BE 5% TIMES THE PRECEDING THREE-YEAR AVERAGE MARKET VALUE OF THE ENDOWMENT PORTFOLIO. 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 COMMITTEE'S 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, 2018. X X X X X X true AB DATA 1808 SWANN STREET NW WASHINGTON DC 20009 DIRECT MAIL false 1543644 105575 1438069 SIEGEL MARKETING GROUP 1845 N FARWELL AVENUE 300 MILWAUKEE WI 53202 TELEMARKET false 168074 42128 125946 1711718 147703 1564015 AL AK AZ AR CA CO CT DE DC FL GA HI ID IL 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 UT VT VA WA WV WI WY X X X X X false true false false false false false false false Howard Kohr CEO 842022 0 0 0 212750 0 30165 0 23413 0 1108350 0 0 0 Richard Fishman Co-CEO 729672 0 0 0 82500 0 30165 0 33463 0 875800 0 0 0 Arne Christenson MANAGING DIR-POLICY & POLITICS 618855 0 0 0 0 0 30165 0 33463 0 682483 0 0 0 Elliot Brandt Managing Dir-National Affairs 565136 0 0 0 19500 0 30165 0 11160 0 625961 0 0 0 Brian Shankman Chief Strat Dir - Ntnl Affairs 552839 0 0 0 19500 0 30165 0 33463 0 635967 0 0 0 Michael Sachs Atlantic States Director 542742 0 0 0 19500 0 30165 0 33463 0 625870 0 0 0 Robert Bassin Director - Political Affairs 478596 0 0 0 19500 0 30165 0 33463 0 561724 0 0 0 Marvin Feuer DIR-POLICY & GOV'T AFFAIRS 460601 0 0 0 19500 0 30165 0 23413 0 533679 0 0 0 Jeremy Rider DIRECTOR - EVENTS AND CREATIVE 453744 0 0 0 19500 0 30165 0 33463 0 536872 0 0 0 Samantha Margolis CHIEF ADMINISTRATIVE OFFICER 334195 0 0 0 19500 0 30165 0 11160 0 395020 0 0 0 Mary Rickey INTERIM-CHIEF FINANCIAL OFF 293530 0 0 0 0 0 30165 0 33463 0 357158 0 0 0 Suzanne Kinzer Chief Financial Officer 292794 0 0 0 0 0 0 0 15057 0 307851 0 0 0 Bennett Goldstein FORMER MNG. DIR & CFO 123667 0 0 0 0 0 0 0 0 0 123667 0 0 0 PART I, LINE 4B: HOWARD KOHR: $302,601 RICHARD FISHMAN: $123,999 ELLIOT BRANDT, BRIAN SHANKMAN, MICHAEL SACHS, ROB BASSIN, MARVIN FEUER, JEREMY RIDER AND SAMANTHA MARGOLIS EACH RECEIVED $19,500. THE COMMITTEE HAS ESTABLISHED A 457(F) SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN) FOR THE BENEFIT OF CERTAIN EXECUTIVES. THE COMMITTEE RECOGNIZED $426,600 OF THE EXPENSE TO THE SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN DURING THE YEAR ENDED SEPTEMBER 30, 2021. CORDISHPOWER PLANT LIMITED FORMER BOARD MEMBER 207693 OFFICE SPACE false X 1 100000 FMV X 720 4696150 FMV false true false FORM 990, PART III, LINE 3: BEGINNING IN MARCH 2020 AND CONTINUING THROUGH THE YEAR ENDED SEPTEMBER 30, 2021, THE RESTRICTIONS FROM THE PANDEMIC IMPACTED THE COMMITTEE'S IN-PERSON ENGAGEMENT MODEL WHICH RESULTED IN THE CANCELLATION OF EVENTS, TRIPS, AND MEETINGS. THE COMMITTEE QUICKLY SHIFTED ITS STRATEGY TO USING VIRTUAL PROGRAMMING AND LEVERAGED OTHER DIGITAL STRATEGIES TO PROVIDE INFORMATION AND EDUCATION TO VARIOUS CONSTITUENCIES. THROUGHOUT THE PANDEMIC, THE COMMITTEE HAS CLOSELY MONITORED ITS FINANCIAL PERFORMANCE. THERE CONTINUES TO BE UNCERTAINTY AROUND THE BREADTH AND DURATION OF THE BUSINESS DISRUPTION, AS WELL AS ITS IMPACT ON THE GLOBAL ECONOMY. THE COMMITTEE WILL CONTINUE TO MONITOR THE FINANCIAL AND BUSINESS IMPLICATIONS OF THE PANDEMIC ON ITS OPERATIONS AND WILL IMPLEMENT NEW STRATEGIES AS APPROPRIATE. 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 TO INCLUDE 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 BOARD FOR REVIEW AND RECOMMENDATION. 3. UPON DISCLOSURE OF SUCH RELATIONSHIP INTEREST AND/OR RECOMMENDATION OF THE BOARD 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 CO-CEO. FORM 990, PART VI, SECTION B, LINE 15A: AIPAC ENGAGES AN INDEPENDENT THIRD PARTY TO REVIEW THE REASONABLENESS OF THE COMPENSATION FOR THE CEO AND CO-CEO. WORK OF THE THIRD PARTY INCLUDES COMPARING COMPENSATION DATA WITH SIMILARLY SITUATED ORGANIZATIONS. AIPAC PROVIDES DATA TO THE COMPENSATION COMMITTEE, WHO REVIEWS AND MAKES DETERMINATIONS ON ANNUAL COMPENSATION ADJUSTMENTS. FORM 990, PART VI, SECTION B, LINE 15B: FOR COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES, AIPAC REVIEWS SALARY SURVEY INFORMATION AND OTHER PUBLICLY AVAILABLE INFORMATION IN DETERMINING ANNUAL COMPENSATION ADJUSTMENTS. THE COMPENSATION COMMITTEE REVIEWS ANNUAL COMPENSATION ADJUSTMENTS. FORM 990, PART VI, SECTION C, LINE 19: TO THE EXTENT THAT AIPAC'S STATE CHARITABLE REGISTRATIONS REQUIRE THE PROVISION OF GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS, THOSE DOCUMENTS ARE MADE AVAILABLE THROUGH PUBLIC REQUEST CHANNELS. 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 BUILDING OP. 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