2019-07-26T18:14:09-05:00 2018-09-30 BDO USA LLP 8401 GREENSBORO DRIVE 800 MCLEAN VA 22102 990 2017-10-01 530217164 American Israel Public Affairs Committee % BENNETT GOLDSTEIN CFO AMER 2026395200 251 H STREET NW WASHINGTON DC 20001 BENNETT GOLDSTEIN CFO 2026395200 2019-07-22 true Marc Berger P01871563 7038930600 71.163.7.242 54621820192075000017 2019-07-26 P 21113678E977CF0F147E11547FB84355093581B2 21113678E977CF0F147E11547FB84355093581B2 2017 2019-02-21 02:37:17Z HOWARD KOHR 251 H STREET NW WASHINGTON DC 20001 162209402 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 54 466 67 120814 410769 96093190 94496702 8029632 8313518 2648398 1103819 983966 826071 107755186 104740110 0 0 0 0 34985262 38567438 166127 159015 17052397 64175784 63672170 99327173 102398623 8428013 2341487 125102348 128109746 48271237 49458057 76831111 78651689 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 40123350 4272123 Information and Member Education - Annual three day Policy Conference held to nurture and advance the relationship between the U.S. and Israel. 2385924 1369263 INFORMATION AND MEMBER EDUCATION - International Relations, Member Education and Recognition Donors participate in 10 days of international travel, meeting with high level dignitaries and heads of state to discuss and inform about the importance of a strong relationship with Israel and the United States. 1508499 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. MEMBERSHIP EVENTS AND ACTIVITIES TO SUPPORT 6794580 2672132 THE LOBBYING and EDUCATIONAL MISSION OF AIPAC 6794580 2672132 50812353 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 450 0 true 466 true true true true IS false false true true false X 55 54 false false false false false false false true true false true true true true true true true true true true false 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 WY X BENNETT GOLDSTEIN CFO 2026395200 251 H STREET NW WASHINGTON DC 20001 X Howard Kohr CEO 40.0 0.0 X X 765074 0 315525 Richard Fishman Vice CEO 40.0 5.0 X X 706543 0 170692 Lillian Pinkus Chairman of Board of Directors 8.0 0.0 X 0 0 0 Mort Fridman President, Board of Directors 8.0 0.0 X 0 0 0 Robert A Cohen Board Member 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 L 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 Secretary/treasurer, BOD 8.0 0.0 X 0 0 0 Norm 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 Phil Darivoff Board Member 4.0 4.0 X 0 0 0 Ann Davis Board Member 4.0 4.0 X 0 0 0 Steve Demby Board Member 8.0 0.0 X 0 0 0 Jon P Diamond Board Member 8.0 0.0 X 0 0 0 ROBERT Diener Board Member 4.0 4.0 X 0 0 0 Melvin A Dow Board Member 4.0 4.0 X 0 0 0 Matt Engel Board Member 8.0 0.0 X 0 0 0 Ike 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 Dr Anita Friedman Board Member 8.0 0.0 X 0 0 0 Howard E Friedman Board Member 4.0 4.0 X 0 0 0 Russell Holdstein Board Member 4.0 4.0 X 0 0 0 Bernie Kaminetsky Board Member 8.0 0.0 X 0 0 0 Bob 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 Betsy Korn Board Member 4.0 4.0 X 0 0 0 Rick Kornfeild 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 C Levy Jr 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 Bernice Manocherian Board Member 8.0 0.0 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 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 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 Seth Yossi Siegel Board Member 8.0 0.0 X 0 0 0 Barry Silverman MD 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 HM Sprayregen Board Member 8.0 0.0 X 0 0 0 Arthur Stark 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 C 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 Larry Weinberg 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 Bennett Goldstein Managing Director and CFO 40.0 5.0 X 169407 0 39501 Arne Christenson Managing Dir-Policy & Politics 40.0 0.0 X 576513 0 62766 Elliot Brandt Managing Director - Dev 40.0 0.0 X 561794 0 40080 Brian Shankman Dir-Regional Affairs & Dev 40.0 0.0 X 510691 0 62766 Michael Sachs Regional Director - Northeast 40.0 0.0 X 515632 0 62766 Robert Bassin Director - Political Affairs 40.0 0.0 X 471043 0 62766 Brad Gordon Dir-Policy & Gov'T Affairs 40.0 0.0 X 439047 0 52553 Marvin Feuer Dir-Policy & Gov'T Affairs 40.0 0.0 X 437647 0 52553 Chrystal Kern termed 92717 Managing Director and CFO 40.0 5.0 X 375658 0 37245 5529049 0 959213 141 true true false VIVA CREATIVE LLC 164 ROLLINS AVE FL 2 ROCKVILLE MD 20852 EVENT PRODUCTION 7556511 FOREMOST CATERERS INC 65 ANDERSON AVENUE MOONACHIE NJ 07074 CATERING 7216709 HARGROVE INC 1 HARGROVE DRIVE LANHAM MD 20706 EVENT PLANNING 3255171 city security consultants inc 200 kendall street NE WASHINGTON DC 20002 security services 1151539 Meeting Advice 100 Galleria Parkway Suite 1320 ATLANTA GA 30339 Event Planning 998332 66 11029627 83467075 2776511 94496702 ANNUAL CONFERENCE 900099 4272123 4272123 EDUCATIONAL SERIES 900099 4041395 4041395 8313518 1336403 1336403 0 0 0 0 0 57236708 57469292 -232584 -232584 -232584 0 0 0 0 0 0 0 0 0 BUILDING SIGNAGE 531390 120814 120814 MISCELLANEOUS INCOME 900099 705257 705257 826071 104740110 8313518 120814 1809076 0 0 0 0 3670437 1276978 1971087 422372 0 22313388 7436620 8809375 6067393 3685418 1293706 1661974 729738 5897765 2470343 1997419 1430003 3000430 1181650 1097006 721774 0 447460 63359 384101 171058 23108 147950 0 159015 159015 289588 289588 2721249 1643018 1015063 63168 0 732247 98907 219237 414103 3017236 2449946 497228 70062 0 3738266 530039 1827443 1380784 1315766 467434 376196 472136 0 41241677 31137102 5482321 4622254 1487966 111471 1376495 0 2767430 226318 2541112 483415 50163 433252 DIRECT MAIL AND MAILINGS 1038423 194443 344385 499595 CREDIT CARD FEES 1146163 157748 988415 BAD DEBT EXPENSE 3074226 3074226 102398623 50812353 34533873 17052397 0 0 14075399 16633244 15894101 17806525 0 0 25324 97953 0 0 0 0 0 0 3790263 4147308 56295678 16605411 41812306 39690267 47264825 47111042 1143838 1640786 0 0 0 0 1096292 982621 125102348 128109746 12478954 15285965 0 0 4470166 3702353 0 0 0 0 0 0 20245243 19314247 0 0 11076874 11155492 48271237 49458057 X 60600820 60419984 16030291 18031705 200000 200000 76831111 78651689 125102348 128109746 X 2341487 -520909 X X false true X true false true false false 5257903 881040 307936 175698 6271181 4214146 647500 550191 153934 5257903 3531243 588398 205479 110974 4214146 3019836 536565 58764 83922 3531243 2721326 206323 163841 71654 3019836 0.94780 0.03190 0.02030 false false 8647068 8647068 37325065 10038848 27286217 2191098 967953 1223145 903256 634303 268953 7229191 4964307 2264884 39690267 0 DEFERRED RENT 1063093 PAYABLE TO AFFILIATE 10000000 CAPITAL LEASE LIABILITY 92399 11155492 X 103974613 -520909 45000 -475909 104450522 289588 289588 104740110 102154035 45000 45000 102109035 289588 289588 102398623 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: AIPAC is generally exempt from federal income taxes under the provisions of Section 501(c)(4) of the Internal Revenue Code (IRC). The Company is a limited liability company whose sole member is AIPAC. Consequently, the Company is a disregarded entity for federal and state income tax Purposes. There was no net tax liability for unrelated business income for the years ended September 30, 2018 and 2017, respectively. 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, 2015. Middle East and North Africa 1 17 Program Services INFO & EDUCATION 1839064 Central America and the Caribbean Investments 8887 North America Investments 6058 Europe (Including Iceland and Greenland) Investments 1482 1 17 1 17 1855491 1855491 true false true false false false X X X X X X true AB DATA 1808 Swann Street NW Washington DC 20009 DIRECT MAIL false 1214040 102200 1111840 SIEGEL MARKETING GROUP 1845 N Farwell Ave 300 Milwaukee WI 532021715 TELEMARKET false 194929 57015 137914 1408969 159215 1249754 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 WY X true true X X X X X false true false false false false false false false Howard Kohr CEO 765074 0 0 0 0 0 291712 0 23813 0 1080599 0 0 0 Richard Fishman Vice CEO 706543 0 0 0 0 0 136666 0 34026 0 877235 0 0 0 Chrystal Kern termed 92717 Managing Director and CFO 375658 0 0 0 0 0 28740 0 8505 0 412903 0 0 0 Bennett Goldstein Managing Director and CFO 169407 0 0 0 0 0 15688 0 23813 0 208908 0 0 0 Arne Christenson Managing Dir-Policy & Politics 576513 0 0 0 0 0 28740 0 34026 0 639279 0 0 0 Elliot Brandt Managing Director - Dev 543294 0 0 0 18500 0 28740 0 11340 0 601874 0 0 0 Brian Shankman Dir-Regional Affairs & Dev 492191 0 0 0 18500 0 28740 0 34026 0 573457 0 0 0 Michael Sachs Regional Director - Northeast 497132 0 0 0 18500 0 28740 0 34026 0 578398 0 0 0 Robert Bassin Director - Political Affairs 452543 0 0 0 18500 0 28740 0 34026 0 533809 0 0 0 Brad Gordon Dir-Policy & Gov'T Affairs 420547 0 0 0 18500 0 28740 0 23813 0 491600 0 0 0 Marvin Feuer Dir-Policy & Gov'T Affairs 419147 0 0 0 18500 0 28740 0 23813 0 490200 0 0 0 Part I, Line 1a: The organization reimburses the CEO for his at home security system. The total cost for the year was $690. Part I, Line 4b: Howard Kohr: $262,972 Richard Fishman: $107,926 Elliot Brandt, Michael Sachs, Rob Bassin, Marvin Feuer, Brad Gordon 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 $370,898 of the expense to the supplemental executive retirement plan during the year ended September 30, 2018. 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 compensation plan were $444,000 ($18,500 per participant) for the year ended September 30, 2018. The committee holds assets for the deferred compensation plan of $3,207,994 as of September 30, 2018 which are included on the balance sheet as deferred compensation investments. BRIAN SHANKMAN DIRECTOR REGIONAL AFFAIRS & DEVELOPMENT PURCHASE Property X 100000 4423 false false true DAVID FOX REGIONAL DIRECTOR MIDWEST PURCHASE PROP/BRIDGE X 95000 93530 false false true 97953 cordish power plant ltd partners Board Member 170201 office space rental false X 1 100000 FMV X 219 2676511 FMV 0 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. THIS CONFLICT OF INTEREST POLICY SHALL BE PROVIDED TO EACH KEY PERSON AT THE MEETING OF THE BOARD OF DIRECTORS FOLLOWING AIPAC'S ANNUAL POLICY CONFERENCE. IN ADDITION, 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 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 4746330 37700421 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 true true true true true false AMERICAN ISRAEL EDUCATION FOUNDATION C 11029627 CASH AMERICAN ISRAEL EDUCATION FOUNDATION E 10000000 CASH AIPAC-AIEF ISRAEL RA P 1839064 CASH AMERICAN ISRAEL EDUCATION FOUNDATION N,O,Q 36307829 CASH AMERICAN ISRAEL EDUCATION FOUNDATION R 350976 CASH