2018-08-13T08:16:01-05:00 2017-09-30 BDO USA LLP 8401 GREENSBORO DRIVE 800 MCLEAN VA 22102 990 2016-10-01 530217164 American Israel Public Affairs Committee % BENNETT GOLDSTEIN CFO AMER 2026395200 251 H STREET NW WASHINGTON DC 20001 BENNETT GOLDSTEIN CFO 2026395200 2018-08-10 true Marc Berger P01871563 7038930600 2018-08-10 2016 2022-09-23 18:48:47Z HOWARD KOHR 251 H STREET NW WASHINGTON DC 20001 229098693 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. 53 53 481 75 120158 108195 94964506 96093190 9462433 8029632 844979 2648398 677511 983966 105949429 107755186 0 0 0 0 33944220 34985262 157803 166127 16256949 69795519 64175784 103897542 99327173 2051887 8428013 125934203 125102348 56836506 48271237 69097697 76831111 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 42869331 4939535 Information and Member Education - Annual three day Policy Conference held to nurture and advance the relationship between the U.S. and Israel. 1558894 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. 752794 Fundraising - Northeast Club members participate in an annual evening of programming at the Lincoln Center, focused on inspiring AIPAC's investors. 5997243 3090097 MEMBERSHIP EVENTS AND ACTIVITIES TO SUPPORT THE LOBBYING and EDUCATIONAL MISSION OF AIPAC 5997243 3090097 51178262 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 454 0 true 481 true true true true IS false false true true false X 53 53 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 765894 0 286994 Richard Fishman Vice CEO and Acting CFO 40.0 5.0 X X 708482 0 156088 Lillian Pinkus President, Board of Directors 8.0 0.0 X 0 0 0 Mort Fridman President-elect, Board Member 8.0 0.0 X 0 0 0 Robert A Cohen Chairman of the BOD 4.0 4.0 X 0 0 0 Betsy Korn Secretary/Treasurer, BOD 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 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 Board Member 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 Ted Cutler 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 Bob Diener Board Member 4.0 4.0 X 0 0 0 Melvin A Dow Board Member 4.0 4.0 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 Sander Gerber Board Member 4.0 4.0 X 0 0 0 Stephen Greenberg Board Member 8.0 0.0 X 0 0 0 Steve Grossman Board Member 8.0 0.0 X 0 0 0 Russell Holdstein Board Member 4.0 4.0 X 0 0 0 Ada Horwich Board Member 8.0 0.0 X 0 0 0 Bernie Kaminetsky Board Member 8.0 0.0 X 0 0 0 Lionel Kaplan Board Member 4.0 4.0 X 0 0 0 Hilary Smith Kapner 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 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 Amnon Rodan Board Member 4.0 4.0 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 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 David Steiner Board Member 8.0 0.0 X 0 0 0 Donna Sternberg Board Member 4.0 4.0 X 0 0 0 Sid 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 Chrystal Kern Managing Director and CFO 40.0 5.0 X 481864 0 38543 Arne Christenson Managing Dir-Policy & Politics 40.0 0.0 X 578402 0 58474 Elliot Brandt Managing Director - Dev 40.0 0.0 X 543779 0 56543 Brian Shankman Dir-Regional Affairs & Dev 40.0 0.0 X 493760 0 76474 Michael Sachs Regional Director - Northeast 40.0 0.0 X 509599 0 76474 Robert Bassin Director - Political Affairs 40.0 0.0 X 452852 0 76474 Brad Gordon Dir-Policy & Gov'T Affairs 40.0 0.0 X 421967 0 66548 Marvin Feuer Dir-Policy & Gov'T Affairs 40.0 0.0 X 420017 0 66548 5376616 0 959160 148 false true false VIVA CREATIVE LLC 164 ROLLINS AVE FL 2 ROCKVILLE MD 20852 EVENT PRODUCTION 9134370 FOREMOST CATERERS INC 65 ANDERSON AVENUE MOONACHIE NJ 07074 CATERING 6345711 HARGROVE INC 1 HARGROVE DRIVE LANHAM MD 20706 EVENT PLANNING 3300384 LEVY RESTAURANT 980 N MICHIGAN AVENUE CHICAGO IL 60611 CATERING 1583258 city security consultants inc 200 kendall street NE WASHINGTON DC 20002 security services 1007565 89 12543553 83549637 175000 96093190 ANNUAL CONFERENCE 900099 4939535 4939535 EDUCATIONAL SERIES 900099 3090097 3090097 8029632 1301976 1301976 0 0 0 0 0 122709929 121343507 1366422 1346422 1346422 0 0 0 0 0 0 0 0 0 BUILDING SIGNAGE 531390 120158 120158 MISCELLANEOUS INCOME 900099 863808 863808 983966 107755186 8029632 120158 3512206 0 0 0 0 3779643 1017692 2626654 135297 0 19439614 7122349 6200055 6117210 3757757 1251621 1781871 724265 5093184 2020940 1752705 1319539 2915064 1125450 1063999 725615 0 476238 71536 404702 135609 17936 117673 0 166127 166127 111379 111379 2259753 1249432 807123 203198 0 612175 193858 36049 382268 1877625 1401249 392192 84184 0 3445149 530647 1702301 1212201 1180781 433518 342348 404915 0 42908872 33930701 4798042 4180129 1332856 84288 1248508 60 0 3372763 291476 3081287 438731 47475 391256 DIRECT MAIL AND MAILINGS 1379264 227180 550143 601941 CREDIT CARD FEES 1208589 160914 1047675 BAD DEBT EXPENSE 3436000 3436000 99327173 51178262 31891962 16256949 0 0 13794614 14075399 13832862 15894101 0 0 57712 25324 0 0 0 0 0 0 3706298 3790263 63551993 21739687 43886861 41812306 43348699 47264825 280794 1143838 0 0 0 0 7026363 1096292 125934203 125102348 11652570 12478954 0 0 4106406 4470166 0 0 0 0 0 0 29395833 20245243 0 0 11681697 11076874 56836506 48271237 X 54930518 60600820 13967179 16030291 200000 200000 69097697 76831111 125934203 125102348 X 8428013 -1168833 474234 X X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true false false 4214146 647500 550191 153934 5257903 3531243 588398 205479 110974 4214146 3019836 536565 58764 83922 3531243 2721326 206323 163841 71654 3019836 1963557 615071 142699 0 2721327 0.94100 0.03800 0.02100 false false 8647068 8647068 37213246 9084573 28128673 2049368 772598 1276770 873038 496624 376414 14769273 11385892 3383381 41812306 0 DEFERRED RENT 932611 PAYABLE TO AFFILIATE 10000000 CAPITAL LEASE LIABILITY 144263 11076874 X 107003264 -1168833 36987 474234 -657612 107660876 111379 -17069 94310 107755186 99269850 36987 17069 54056 99215794 111379 111379 99327173 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 Foundation is generally exempt from federal income taxes under the provisions of Section 501(c)(3) of the IRC. In addition, the Foundation has been classified as an organization that is not a private foundation. Income, which is not related to exempt purposes, less applicable deductions, is subject to federal and state corporate income taxes. The Company is a LLC 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, 2017 and 2016, 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 consolidated 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 consolidated financial statements to comply with the provisions of ASC Topic 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, 2014. PART XI, LINE 2D: INTEREST RATE SWAP 474,234 PART XI, LINE 4D: LOSS ON DISPOSAL OF ASSETS -17,069 PART XII, LINE 2D: LOSS ON DISPOSAL OF ASSETS 17,069 Middle East and North Africa 1 14 Program Services INFO & EDUCATION 1610104 Central America and the Caribbean Investments 32562 North America Investments 4937 1 14 1 14 1647603 1647603 true false true false false false X X X true AB DATA 1808 SWANN STREET NW WASHINGTON DC 20009 DIRECT MAIL false 1384942 108020 1276922 SIEGEL MARKETING GROUP 1845 N FARWELL AVENUE 300 MILWAUKEE WI 53202 TELEMARKET false 174514 58107 116407 1559456 166127 1393329 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 765894 0 0 0 0 0 266971 0 20023 0 1052888 0 0 0 Richard Fishman Vice CEO and Acting CFO 708482 0 0 0 0 0 126139 0 29949 0 864570 0 0 0 Chrystal Kern Managing Director and CFO 481864 0 0 0 0 0 28525 0 10018 0 520407 0 0 0 Arne Christenson Managing Dir-Policy & Politics 578402 0 0 0 0 0 28525 0 29949 0 636876 0 0 0 Elliot Brandt Managing Director - Dev 543779 0 0 0 0 0 46525 0 10018 0 600322 0 0 0 Brian Shankman Dir-Regional Affairs & Dev 493760 0 0 0 0 0 46525 0 29949 0 570234 0 0 0 Michael Sachs Regional Director - Northeast 509599 0 0 0 0 0 46525 0 29949 0 586073 0 0 0 Robert Bassin Director - Political Affairs 452852 0 0 0 0 0 46525 0 29949 0 529326 0 0 0 Brad Gordon Dir-Policy & Gov'T Affairs 421967 0 0 0 0 0 46525 0 20023 0 488515 0 0 0 Marvin Feuer Dir-Policy & Gov'T Affairs 420017 0 0 0 0 0 46525 0 20023 0 486565 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: $238,446 Richard Fishman: $97,614 Elliot Brandt, Michael Sachs, Rob Bassin, Marvin Feuer, Brad Gordon and Brian Shankman each received $18,000. The committee has established a 457(f) supplemental executive retirement plan (supplemental executive retirement plan) for the benefit of certain executives. The committee recognized $336,060 of the expense to the supplemental executive retirement plan during the year ended September 30, 2017. 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 contribution plan were $396,000 ($18,000 per participant) for the year ended September 30, 2017. The committee holds assets for the deferred compensation plan of $2,659,142 as of September 30, 2017 which are included on the balance sheet as deferred compensation investments. BRIAN SHANKMAN DIRECTOR REGIONAL AFFAIRS & DEVELOPMENT PURCHASE Property X 100000 25324 false false true 25324 interface travel board member 529497 travel services false cordish power plant ltd partners board member 163604 office space rental false X 1 100000 FMV X CARPET 1 75000 FMV 3 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 XI, LINE 9, CHANGES IN NET ASSETS: INTEREST RATE SWAP $474,234 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 4334326 38238088 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 false true true true true true false AMERICAN ISRAEL EDUCATION FOUNDATION C 12543553 CASH AMERICAN ISRAEL EDUCATION FOUNDATION E 10000000 CASH AIPAC-AIEF ISRAEL RA P 1610104 CASH AMERICAN ISRAEL EDUCATION FOUNDATION Q 34436623 CASH AIPAC-AIEF ISRAEL RA R 20338 CASH AMERICAN ISRAEL EDUCATION FOUNDATION R 245166 CASH