2020-11-12T11:11:10-06:00 2019-12-31 GRANT THORNTON LLP 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2019-01-01 133156445 Friends of the Israel Defense Forces % JEFFREY GOLDBERG FRIE 2122443118 60 east 42nd street New York NY 101650015 JEFFREY GOLDBERG CFO 2122443118 2020-11-12 true DANIEL ROMANO P00504182 2125990100 71.232.176.125 26377520203175000005 2020-11-12 P 967656ED752500C5D00BF194EB3A6195BBA87A14 7220DC5EB1DD108F0E3CBB040DCD8383C93D0482 2019 2021-01-29 14:40:06Z Rabbi Steven Weil National Dir CEO 60 East 42nd street New York NY 101650015 144725515 false X www.fidf.org X 1981 NY TO OFFER EDUCATIONAL, CULTURAL, RECREATIONAL, SOCIAL SERVICES PROGRAMS, AND FACILITIES TO THE SOLDIERS WHO PROTECT ISRAEL AND JEWS WORLDWIDE. 67 67 145 905 0 0 132924268 88387365 0 0 1639151 1703500 -1880994 -2762035 132682425 87328830 69663752 80719296 0 0 14752114 15678546 480000 453075 12230464 14419459 12742153 99315325 109593070 33367100 -22264240 238648784 218832496 19875502 17900511 218773282 200931985 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. false false 43031199 40254362 SEE SCHEDULE O 28204690 26192239 SEE SCHEDULE O 15061284 14272695 SEE SCHEDULE O 86297173 true true false false false false false false false true true true false false true true true false false true true true true true true true false false false true false false false false false false false false true false false false false false false false false true 219 0 true 145 true false true IS false false false true true false false false false true false X 67 67 false false false false false false false true true false true true true true true true true true true true false CA CT FL GA IL MD MA MI NJ NY OH PA TX WA X JEFFREY GOLDBERG 2122443118 60 EAST 42ND STREET New York NY 101650015 Meir Klifi-Amir National Director & CEO 40.0 0.0 X 1040235 0 46539 Galit Brichta Executive Director 40.0 0.0 X 289997 0 54646 Joshua Fogelson Deputy National Director 40.0 0.0 X 305223 0 21341 Nina Hanan Chief Development Officer 40.0 0.0 X 279381 0 23862 Jeffrey E Goldberg Chief Financial Officer 40.0 0.0 X 230218 0 19023 Lilach Ohad Chief Operating Officer 40.0 0.0 X 226061 0 22566 Tamir Oppenheim Executive Director 40.0 0.0 X 175521 0 50221 Shelly Kaidar V.P Projects and Programs 40.0 0.0 X 159601 0 53394 Ashley Clemente V.P of Information Technology 40.0 0.0 X 174361 0 35850 Dina Ben Ari Executive Director 40.0 0.0 X 189734 0 20139 Lilach Asofsky Vice President of Marketing 40.0 0.0 X 179246 0 28947 Susan Levin-Abir Executive Director 40.0 0.0 X 158860 0 47798 Lior Zommer Director of Special Events 40.0 0.0 X 155822 0 47868 Jenna Griffin Executive Director 40.0 0.0 X 169047 0 19594 Jonathan D Bernstein Executive Director 40.0 0.0 X 154936 0 32170 Rabbi Peter Weintraub National Chairman 2.0 0.0 X X 0 0 0 Robert Cohen President 2.0 0.0 X X 0 0 0 Nily Falic Chairman Emeritus 2.0 0.0 X X 0 0 0 Larry J Hochberg Chairman Emeritus 2.0 0.0 X X 0 0 0 Arthur Stark Chairman Emeritus 2.0 0.0 X X 0 0 0 Joel Greenberg National Vice President 2.0 0.0 X X 0 0 0 Marc Perlman National Vice President 2.0 0.0 X X 0 0 0 Robin Selati Treasurer 2.0 0.0 X X 0 0 0 Dr Michael Kalisman Director 1.0 0.0 X X 0 0 0 Stephen Rubin Esq SECRETARY & LEGAL COUNSEL 20.0 0.0 X X 0 0 0 Ricki Alon Director 1.0 0.0 X 0 0 0 Harvey Axelrod Director 1.0 0.0 X 0 0 0 Sammy Bar-Or Director 1.0 0.0 X 0 0 0 Dr Ros Barron Director 1.0 0.0 X 0 0 0 Ronny Ben Josef Director 1.0 0.0 X 0 0 0 Scott Black Director 1.0 0.0 X 0 0 0 Max Blankfeld Director 1.0 0.0 X 0 0 0 Alan Brody Director 1.0 0.0 X 0 0 0 Doug Bunim Director 1.0 0.0 X 0 0 0 Robert Burman Director 1.0 0.0 X 0 0 0 Oscar Feldenkreis Director 1.0 0.0 X 0 0 0 Tony Felzen Through 1 Director 1.0 0.0 X 0 0 0 William Fox Director 1.0 0.0 X 0 0 0 Albert Frank Director 1.0 0.0 X 0 0 0 Fred Gluckman Through Director 1.0 0.0 X 0 0 0 Gabriel Groisman Director 1.0 0.0 X 0 0 0 Harry Gross Director 1.0 0.0 X 0 0 0 Bernie Groveman Director 1.0 0.0 X 0 0 0 Irwin Haber Director 1.0 0.0 X 0 0 0 David Hager Director 1.0 0.0 X 0 0 0 Robert Hammer Director 1.0 0.0 X 0 0 0 Daniel Hyman Director 1.0 0.0 X 0 0 0 Meir Izak Director 1.0 0.0 X 0 0 0 Marc Jason Director 1.0 0.0 X 0 0 0 Jerry Kaplan Director 1.0 0.0 X 0 0 0 Michael Karlin Director 1.0 0.0 X 0 0 0 Dr Shmuel Katz Director 1.0 0.0 X 0 0 0 Alan Katz Director 1.0 0.0 X 0 0 0 Alon Kaufman Director 1.0 0.0 X 0 0 0 Andrew Klaber Director 1.0 0.0 X 0 0 0 Richard Kwal Director 1.0 0.0 X 0 0 0 Avi Lerner Director 1.0 0.0 X 0 0 0 Nathan Lewinger Director 1.0 0.0 X 0 0 0 Melinda Lowell Paltrow Director 1.0 0.0 X 0 0 0 Daniel Mani Through 1 Director 1.0 0.0 X 0 0 0 Sharon Mishkin Director 1.0 0.0 X 0 0 0 Jerry Mizel Director 1.0 0.0 X 0 0 0 Sam Moshe Director 1.0 0.0 X 0 0 0 Wendy Moskowitz Director 1.0 0.0 X 0 0 0 Jorde Nathan Director 1.0 0.0 X 0 0 0 Soraya Younes Nazaria Director 1.0 0.0 X 0 0 0 Spencer Partrich Director 1.0 0.0 X 0 0 0 Robert Polak Director 1.0 0.0 X 0 0 0 Israel Roizman Director 1.0 0.0 X 0 0 0 Tony Rubin Director 1.0 0.0 X 0 0 0 Ari Ryan Director 1.0 0.0 X 0 0 0 Haim Saban Through 12 Director 1.0 0.0 X 0 0 0 Monica Sasson Director 1.0 0.0 X 0 0 0 Fela Shapell Director 1.0 0.0 X 0 0 0 Dr Robert Shillman Director 1.0 0.0 X 0 0 0 Morris Silverman Director 1.0 0.0 X 0 0 0 Norman Smith Director 1.0 0.0 X 0 0 0 Garry Sobel Director 1.0 0.0 X 0 0 0 Lloyd Sokoloff Director 1.0 0.0 X 0 0 0 Elie Weiss Director 1.0 0.0 X 0 0 0 Michael Werner Director 1.0 0.0 X 0 0 0 David Wiener Director 1.0 0.0 X 0 0 0 Shahram Yaghoubzadeh Director 1.0 0.0 X 0 0 0 Ofer Yardeni Director 1.0 0.0 X 0 0 0 Robert Zarnegin Director 1.0 0.0 X 0 0 0 Arie Zweig Director 1.0 0.0 X 0 0 0 3888243 0 523958 31 false true false Mosaic Tours Travel 6345 Collins Avenue MIAMI BEACH FL 33141 Travel services 1369130 The Messina Group Inc 1155 Connecticut Avenue NW WASHINGTON DC 20036 Online Outreach 775061 Travel Eat Connect Ltd 1513 W Montana St CHICAGO IL 60614 Travel Services 375893 Multi Image Group Inc 1701 Clint Moore Road BOCA RATON FL 33487 Production Services 352365 Foremost Caterers Inc 65 Anderson Avenue MOONACHIE NJ 07074 Catering Services 266513 34 3854472 40025308 44507585 1836934 88387365 0 1203092 1203092 0 0 0 0 0 50794600 50294192 500408 500408 500408 4356919 40025308 6983202 -2626283 -2626283 90610 119291 -28681 -28681 0 0 0 MREALIZED FOREIGN EXCHANGE LOSS 900099 -107071 -107071 -107071 87328830 -1058535 0 0 0 80719296 80719296 0 3390160 801373 1503200 1085587 0 9862847 2331398 4373196 3158253 216364 51145 95936 69283 1386811 327817 614913 444081 822364 194392 364637 263335 0 10975 10975 251551 251551 0 453075 453075 0 5799065 770784 1048300 3979981 575613 46052 19334 510227 2280004 94307 880143 1305554 0 0 1475223 123316 811144 540763 1685518 837293 428100 420125 0 0 0 0 141545 141545 289084 288884 200 MISC. EXPENSES 233575 233575 109593070 86297173 11065433 12230464 0 0 53209703 57770800 128941879 110366839 13395 10739 10000 0 0 0 0 0 0 0 384511 430641 1888176 1032949 796264 855227 7815219 10680245 47414849 38651652 0 0 0 0 62964 66353 238648784 218832496 3102142 2207166 8148792 6358311 0 0 0 0 0 0 0 0 0 0 0 0 8624568 9335034 19875502 17900511 X 42874229 36108270 175899053 164823715 218773282 200931985 238648784 218832496 X -22264240 1673326 2749617 X false true X true false X 97119731 111260651 122558864 132924268 88387365 552250879 0 0 97119731 111260651 122558864 132924268 88387365 552250879 47791243 504459636 1042142 1128840 1344045 1124617 1203092 5842736 0 4544918 4692860 5107624 5945716 4340458 24631576 582725191 0.86569 0.84984 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8913007 1181115 1818220 124000 11788342 9319643 117000 -243804 279832 8913007 7425663 1164450 913109 183579 9319643 3479963 3392000 48637 48637 6871963 2914589 565374 27748 27748 3479963 0.79180 0.20820 false false 0 812026 273905 538121 0 67135 47705 19430 0 1009015 711339 297676 855227 GOVT. GUARANTEED OBLIG. 17035563 F MUTUAL FUNDS 4095812 F COMMON TRUST FUNDS 11299148 F STATE OF ISRAEL BONDS 6221129 F 38651652 0 ANNUITY PAYABLE 9335034 9335034 X 91011441 1673326 680590 1328695 3682611 87328830 87328830 108852738 680590 -1420922 -740332 109593070 109593070 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 RECONCILIATION OF REVENUE TO THE AUDITED FINANCIAL STATEMENTS CHANGE IN SPLIT INTEREST AGREEMENTS $1,277,891 UNREALIZED LOSS ON FOREIGN CURRENCY $50,804 ---------- TOTAL $1,328,695 ---------- PART XII, LINE 2D RECONCILIATION OF EXPENSES TO THE AUDITED FINANCIAL STATEMENTS BAD DEBT EXPENSE FROM UNCOLLECTIBLE PLEDGES $369,559 CHANGE IN GRANTS PAYABLE FOR CAPITAL PROJECTS $(1,790,481) ----------- TOTAL $(1,420,922) ----------- true Middle East and North Africa 1 9 Program Services FIDF Projects 1027483 Middle East and North Africa 0 0 Grantmaking 80719296 1 9 1 9 81746779 81746779 Middle East and North Africa General Support 39280818 wire Middle East and North Africa General Support 6691563 wire Middle East and North Africa General Support 3107500 wire Middle East and North Africa General Support 2499960 wire Middle East and North Africa General Support 2020000 wire Middle East and North Africa General Support 1848719 wire Middle East and North Africa General Support 1800680 wire Middle East and North Africa General Support 1230471 wire Middle East and North Africa General Support 980000 wire Middle East and North Africa General Support 927313 wire Middle East and North Africa General Support 844360 wire Middle East and North Africa General Support 500000 wire Middle East and North Africa General Support 200000 wire Middle East and North Africa General Support 133000 wire Middle East and North Africa General Support 130000 wire Middle East and North Africa General Support 125000 wire Middle East and North Africa General Support 108108 wire Middle East and North Africa General 100000 wire Middle East and North Africa General Support 86840 wire Middle East and North Africa General 74000 wire Middle East and North Africa General Support 74000 wire Middle East and North Africa General Support 68229 wire Middle East and North Africa General 50000 wire Middle East and North Africa General Support 35780 wire Middle East and North Africa General Support 25000 wire Middle East and North Africa General Support 25000 wire Middle East and North Africa General Support 22160 wire Middle East and North Africa General Support 22000 wire Middle East and North Africa General Support 20000 wire Middle East and North Africa General 16248 wire Middle East and North Africa General Support 13613 wire Middle East and North Africa general support 10600 wire Middle East and North Africa general support 10000 wire 33 0 College/University scholarships Middle East and North Africa 4602 17582500 wire false false false false false false 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. X true The Messina Group Inc 1155 Connecticut Ave NW 4th Flr Washington DC 20036 fundraising strategy false 3495283 453075 3042208 3495283 453075 3042208 AZ CA CT FL GA IL MD MA MI NV NJ NY OH PA TX VA WA LOS ANGELES DIN 8492994 8310519 182475 10950 235776 50402 3455 LAS VEGAS DINNE 6570287 6508037 62250 32806 42000 5989 1450 105 29409557 25297363 4112194 152387 376431 3494605 294080 2402162 44472838 40115919 4356919 152387 420187 3772381 350471 2407067 7102493 -2745574 90610 3000 58541 6269 51481 false 90610 3000 58541 6269 51481 119291 -28681 CA FL IL MD MI NY OH false THE ORGANIZATION OBTAINED LICENSES IN THE STATES IN WHICH WE BELIEVE THEY WERE REQUIRED. false true false 0.00000 1.00000 JEFFREY GOLDBERG 60 EAST 42ND STREET NEW YORK NY 101650015 false JEFFREY GOLDBERG 0 SEE PART V X false SCHEDULE G, PART I, LINE 2B (V) OTHER THAN THE FUNDRAISING FEES DISCLOSED, FIDF ALSO PAID THE MESSINA GROUP, INC. $318,502 FOR MEDIA BUYS. SCHEDULE G, PART III, LINE 16 JEFFREY GOLDBERG, 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 X true true X X X X false false false true false false false true false Meir Klifi-Amir National Director & CEO 407454 0 350000 0 282781 0 13637 0 32902 0 1086774 0 0 0 Jeffrey E Goldberg Chief Financial Officer 225614 0 3500 0 1104 0 6689 0 12334 0 249241 0 0 0 Lilach Ohad Chief Operating Officer 215957 0 9000 0 1104 0 6604 0 15962 0 248627 0 0 0 Nina Hanan Chief Development Officer 271277 0 7000 0 1104 0 7832 0 16030 0 303243 0 0 0 Jenna Griffin Executive Director 157943 0 10000 0 1104 0 5084 0 14510 0 188641 0 0 0 Galit Brichta Executive Director 278716 0 6000 0 5281 0 8904 0 45742 0 344643 0 0 0 Tamir Oppenheim Executive Director 165231 0 5000 0 5290 0 3825 0 46396 0 225742 0 0 0 Shelly Kaidar V.P Projects and Programs 147320 0 7000 0 5281 0 5060 0 48334 0 212995 0 0 0 Lior Zommer Director of Special Events 143541 0 7000 0 5281 0 4776 0 43092 0 203690 0 0 0 Joshua Fogelson Deputy National Director 298796 0 6000 0 427 0 0 0 21341 0 326564 0 0 0 Lilach Asofsky Vice President of Marketing 169528 0 5000 0 4718 0 0 0 28947 0 208193 0 0 0 Dina Ben Ari Executive Director 181010 0 6000 0 2724 0 5656 0 14483 0 209873 0 0 0 Ashley Clemente V.P of Information Technology 164441 0 7000 0 2920 0 5385 0 30465 0 210211 0 0 0 Susan Levin-Abir Executive Director 150579 0 3000 0 5281 0 4706 0 43092 0 206658 0 0 0 Jonathan D Bernstein Executive Director 146007 0 6000 0 2929 0 4711 0 27459 0 187106 0 0 0 PART I, LINE 1A HOUSING ALLOWANCE For more than the last ten years, FIDF's National Directors have been IDF Major Generals who have recently retired from active service after long and distinguished careers. Because it is customary for senior IDF officers serving in the United States to receive a housing allowance, the Compensation Committee determined that it was essential to provide this allowance in order to secure the services of a senior (reserve) major general. The cost of this taxable allowance is included in the total compensation reported. TAX INDEMNIFICATION AND GROSS-UP PAYMENTS TAX INDEMNIFICATION AND GROSS UP OF PAYMENTS ARE PROVIDED TO THE NATIONAL DIRECTOR IN RELATION TO THE HOUSING ALLOWANCE. THIS WAS TREATED AS A TAXABLE BENEFIT. PART I, LINE 5A BONUS CONTINGENT ON REVENUE FIDF's National Director's bonus is contingent on the amount of revenue for the year. PART I, LINE 7 NON-FIXED PAYMENTS Bonuses are paid based on successful completion of individual/regional/organizational wide strategic and operational goals or based on taking on additional responsibilities or roles. All non-fixed payments have been included in Part VII and Schedule J compensation reporting. X 95 1659640 Fair Market Value X 42 24907 Fair Market Value X Auction Items 336 152387 Fair Market Value false true false SCHEDULE M, PART I, COLUMN B THE NUMBER OF CONTRIBUTIONS IS REPORTED ON COLUMN B. FORM 990, PART III, LINE 4A Wellbeing and Recreational Programs The Dignity Program eases the burden by providing economic relief for soldiers who are in financial distress through the provision of cash subsidies, basic furniture and home appliances, holiday gift packages, food vouchers, and other assistance to their families. During 2019, FIDF provided approximately $6.6 million for such assistance to about 8,000 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 combat soldiers, enabling them to visit their families in their home countries during their period of service. During 2019, FIDF provided approximately $5.2 million to assist over 3,500 lone soldiers through these programs. The Legacy Program provides comfort and care by helping those families who have suffered a devastating loss of a loved one fallen during military service. Through recreational vacations in Israel with activities such as workshops, shows, excursions, entertainment by popular Israeli artists, sports activities, and more, FIDF stands united by the side of these beloved families through their lives. The program also sponsors trips to the United States for children and siblings of fallen soldiers who share the experience of summer camp in the U.S. with American children of similar age. During 2019, FIDF provided approximately $1.4 million for such activities, aiding over 8,325 members of bereaved families, including trips to the United States for more than 47 children of various ages. The Spirit/Rest and Recreation Program sponsors various units with wellbeing needs such as fun days, trips and sports events and wellbeing equipment, and provides a week of rest and recuperation for active-duty combat units. Soldiers enjoy a week of R&R at recreation centers which are fully equipped with lodging and dining facilities, swimming pools, fitness rooms, and other amenities. During 2019, FIDF provided approximately $2.7 million for such activities, sponsoring 57 weeks of such programs for a total of about 24,800 soldiers. The Adopt a Brigade Program provides support for the DIGNITY Program, Spirit/Rest and Recreation Program, the Lone Soldiers Program and general wellbeing activities of the designated brigades. During 2019, FIDF provided approximately $4.8 million to sponsor the general wellbeing needs of the 10 brigades adopted by FIDF (approximately 37,500 soldiers). The Adopt a Battalion Program provides year-long recreational activities for designated battalions. During 2019, FIDF provided approximately $1.4 million to sponsor ceremonies, trips and other wellbeing activities for the 75 battalions adopted by FIDF(approximately 26,500 soldiers). The Wounded Veterans Program offered a second chance at a life without limitations in 2019 with approximately $7.4 million to sponsor activities supporting over 1,305 wounded veterans. The Spiritual Needs Program, in cooperation with the IDF rabbinate, provides for Judaica and ritual articles, holiday celebrations and activities and other educational and social activities. During 2019, FIDF provided approximately $3.3 million to sponsor such articles and activities. Form 990, Part III, Line 4b Educational and Scholarship Programs The FIDF IMPACT! Scholarship Program grants full 4-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 recipients 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 20 organizations which empower the students to help their communities and improve their environment. In the 2019-2020 academic year, FIDF was able to fund approximately 4,602 scholarships of college or university study. In 2019, FIDF had granted approximately $17.7 million of scholarship assistance. During 2019, FIDF also sponsored approximately $8.5 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 2019, about 34,197 soldiers participated in such activities. Form 990, Part III - Program Service, 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. Construction activity during 2019 was as follows: 3 construction projects were completed, with a total budget of approximately $7.2 million, 9 additional projects were under construction, with a total budget of approximately $24.7 million, and 15 projects were in the design and bidding stage, with a total budget of approximately $45.3 million. In addition, 67 smaller facilities renovation and refurbishment projects were completed, with a total budget of approximately $5.1 million. FORM 990, PART VI, SECTION B, LINE 11 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, LINES 15A AND 15B 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, 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 ARE AVAILABLE ON ITS WEBSITE. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS: CHANGE IN SPLIT INTEREST AGREEMENTS $1,277,891 UNREALIZED GAIN ON FOREIGN CURRENCY $50,804 BAD DEBT EXPENSE FROM UNCOLLECTIBLE PLEDGES $($369,559) CHANGE IN GRANTS PAYABLE FOR CAPITAL PROJECTS $1,790,481 ---------- TOTAL $2,749,617 COVID-19 Impact On March 11, 2020, the World Health Organization officially declared COVID-19, the disease caused by a novel coronavirus, a pandemic. Management has taken steps to reduce its expenditures and increase liquidity. Management will continue to closely monitor the financial implications that may impact the Organization.