2018-09-19T14:59:12-05:00 2017-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2017-01-01 521233683 JEWISH INSTITUTE FOR NATIONAL SECURITY OF AMERICA JEWI 2026673900 1101 14 STREET NW NO 1110 WASHINGTON DC 20005 MICHAEL MAKOVSKY PHD CHIEF EXECUTIVE OFFICER 2026673900 2018-09-19 1 JOANN WOODSON P01293745 2023319880 2017 2022-09-23 18:48:47Z MICHAEL MAKOVSKY PHD 1101 14 STREET NW NO 1110 WASHINGTON DC 20005 7535653 0 X WWW.JINSA.ORG X 1976 DC JINSA WAS FOUNDED IN 1976 AS A NON-PROFIT, NON-PARTISAN ORGANIZATION TO ADVOCATE ON BEHALF OF A STRONG U.S. MILITARY, A ROBUST NATIONAL SECURITY POLICY, AND A STRONG U.S. SECURITY RELATIONSHIP WITH ISRAEL AND OTHER LIKE-MINDED ALLIES. JINSA'S MANDATE IS TO: PROVIDE LEADERSHIP AND AFFECT POLICY ON CRUCIAL ISSUES OF NATIONAL SECURITY AND FOREIGN POLICY;PROMOTE AMERICAN SECURITY COOPERATION WITH LIKE-MINDED ALLIES INCLUDING, BUT NOT LIMITED TO, ISRAEL;ENGAGE THE AMERICAN DEFENSE COMMUNITY ABOUT THE ROLE ISRAEL CAN AND DOES PLAY IN SECURING WESTERN, DEMOCRATIC INTERESTS IN THE MIDDLE EAST AND MEDITERRANEAN REGIONS; AND IMPROVE AWARENESS IN THE GENERAL PUBLIC, AS WELL AS IN THE JEWISH COMMUNITY OF THE IMPORTANCE OF A STRONG AMERICAN DEFENSE CAPABILITY. 23 23 20 0 0 0 4149633 4929755 18682 42661 11921 112592 1253 0 4181489 5085008 0 0 0 0 1294088 1533466 0 0 275576 2246812 2282548 3540900 3816014 640589 1268994 3507034 4774828 499573 489171 3007461 4285657 X JINSA WAS FOUNDED IN 1976 AS A NON-PROFIT, NON-PARTISAN ORGANIZATION TO ADVOCATE ON BEHALF OF A STRONG U.S. MILITARY, A ROBUST NATIONAL SECURITY POLICY, AND A STRONG U.S. SECURITY RELATIONSHIP WITH ISRAEL AND OTHER LIKE-MINDED ALLIES. JINSA'S MANDATE IS TO: PROVIDE LEADERSHIP AND AFFECT POLICY ON CRUCIAL ISSUES OF NATIONAL SECURITY AND FOREIGN POLICY;PROMOTE AMERICAN SECURITY COOPERATION WITH LIKE-MINDED ALLIES INCLUDING, BUT NOT LIMITED TO, ISRAEL;ENGAGE THE AMERICAN DEFENSE COMMUNITY ABOUT THE ROLE ISRAEL CAN AND DOES PLAY IN SECURING WESTERN, DEMOCRATIC INTERESTS IN THE MIDDLE EAST AND MEDITERRANEAN REGIONS; AND IMPROVE AWARENESS IN THE GENERAL PUBLIC, AS WELL AS IN THE JEWISH COMMUNITY OF THE IMPORTANCE OF A STRONG AMERICAN DEFENSE CAPABILITY. 1 0 768977 JINSA'S GEMUNDER CENTER FOR DEFENSE AND STRATEGY WAS CREATED IN 2013 TO PERFORM INTENSIVE, SERIOUS AND INNOVATIVE RESEARCH AND ADVOCACY ON VITAL U.S. DEFENSE, STRATEGIC AND GENERAL NATIONAL SECURITY ISSUES RELATED TO ISRAEL AND THE MIDDLE EAST. IN THIS CAPACITY, IT FURTHERS JINSA'S LARGER MISSION TO PROVIDE LEADERSHIP ON CRITICAL NATIONAL SECURITY ISSUES, PROMOTE U.S. SECURITY COOPERATION WITH LIKE-MINDED DEMOCRACIES, ENGAGE THE U.S. DEFENSE COMMUNITY ON ISRAEL'S ROLE IN REGIONAL SECURITY AND IMPROVE AWARENESS OF THE IMPORTANCE OF A STRONG U.S. DEFENSE CAPABILITY. THE CENTER'S RESEARCH AND OUTREACH ARE DIRECTED THROUGH INTERDISCIPLINARY TASK FORCES OF FORMER SENIOR GOVERNMENT OFFICIALS, RETIRED SENIOR MILITARY OFFICERS, INDUSTRY EXPERTS, BUSINESS LEADERS AND OTHERS. 537107 GENERALS AND ADMIRALS TRIP TO ISRAEL: ESTABLISHED IN 1982 TO FACILITATE THE EXCHANGE OF PROFESSIONAL INFORMATION BETWEEN AMERICAN AND ISRAELI DEFENSE AND SECURITY PROFESSIONALS. JINSA BRINGS 12-15 OF THESE OFFICERS TO ISRAEL AND JORDAN ANNUALLY FOR NINE DAYS OF MEETINGS WITH ISRAEL'S TOP MILITARY, INTELLIGENCE AND GOVERNMENT LEADERS.THE TRIP INCLUDED HIGH-LEVEL DISCUSSION ABOUT THREATS TO ISRAEL, REGIONAL SECURITY ISSUES AND AREAS OF US-ISRAEL SECURITY COOPERATION. JINSA'S G&A PROGRAM PARTICIPANTS ALSO VISIT IDF BASES AND KEY BORDER LOCATIONS TO LEARN ABOUT ISRAEL'S DEFENSE CAPABILITIES AND SECURITY CHALLENGES, AND TO PREPARE THEM TO BE EFFECTIVE POLICY ADVOCATES ON BEHALF OF THE U.S.-ISRAELI STRATEGIC PARTNERSHIP.TO DATE, NEARLY 400 RETIRED GENERAL OFFICERS HAVE PARTICIPATED IN THE G&A PROGRAM, INCLUDING COMBATANT COMMAND (COCOM) COMMANDERS (FOUR-STAR GENERALS/ADMIRALS WHO COMMAND A SPECIFIC GEOGRAPHIC COMMAND, E.G., SOUTHCOM FOR LATIN AMERICA, EUCOM FOR EUROPE, PACOM FOR PACIFIC COMMAND, ETC.), SERVICE CHIEFS AND TWO VICE-CHAIRMEN OF THE JOINT CHIEFS OF STAFF. THESE PARTICIPANTS HAVE BECOME INVALUABLE SPOKESMEN FOR THE IMPORTANCE OF A STRONG U.S.-ISRAELI SECURITY RELATIONSHIP. 317564 JINSA'S IDF LEADERSHIP EDUCATION PROGRAM (ILEP) WAS ESTABLISHED IN 2016 TO ADDRESS THIS IMPORTANT CHALLENGE. ILEP EDUCATES CURRENT AND FUTURE LEADERS OF THE ISRAEL DEFENSE FORCES (IDF) ON A RANGE OF ISSUES THAT INFLUENCE AMERICAN WORLDVIEWS AND THE U.S. FOREIGN POLICYMAKING PROCESS, INCLUDING U.S. HISTORY, POLITICAL INSTITUTIONS, ECONOMIC TRENDS, AMERICAN JEWRY AND ATTITUDES TOWARD THE MIDDLE EAST. PARTICIPANTS MEET AND INTERACT WITH LEADING AMERICAN LEGISLATORS, POLICYMAKERS, OPINION LEADERS, MILITARY OFFICERS, ECONOMISTS, JOURNALISTS, GOVERNMENT OFFICIALS, THINK TANK EXPERTS, AND SCHOLARS. ADDITIONALLY, THE DELEGATIONS TRAVEL TO STRATEGIC SITES, WHERE THEY MEET WITH THEIR AMERICAN COUNTERPARTS AND EDUCATE ONE ANOTHER ABOUT THE SIMILARITIES AND DIFFERENCES BETWEEN THEIR MILITARY SERVICES. 1559432 42661 OTHER PROGRAM SERVICES ARE COMPRISED OF PUBLICATIONS, SUPPORT OUR TROOPS ACTIVITIES AND OTHER TRIPS 1559432 42661 3183080 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 54 0 1 20 1 0 0 0 0 0 1 1 0 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 0 0 CA CO FL GA IL KS MA MD NJ NY OH PA VA WA X X THE ORGANIZATION 2026673900 1101 14TH STREET NW SUITE 1110 WASHINGTON DC 20005 DAVID P STEINMANN CHAIRMAN, BOARD OF DIRECTORS & CHAIRMAN, BOARD OF 5.00 X 0 0 0 JOEL GEMUNDER VICE CHAIRMAN, BOARD OF DIRECTORS 3.00 X 0 0 0 HERB ORNSTEIN CHAIRMAN, AUDIT COMMITTEE 5.00 X 0 0 0 DEVON CROSS VICE PRESIDENT 1.00 X 0 0 0 EDWARD CZUKER VICE PRESIDENT 0.30 X 0 0 0 ELISSA CZUKER VICE PRESIDENT 0.30 X 0 0 0 HON DAVID DEWHURST VICE PRESIDENT 0.30 X 0 0 0 IKE FISHER VICE PRESIDENT 0.30 X 0 0 0 ROBERT IMMERMAN VICE PRESIDENT 0.30 X 0 0 0 JONATHAN KISLAK VICE PRESIDENT 0.30 X 0 0 0 MICHAEL LEFFELL VICE PRESIDENT 0.30 X 0 0 0 MYRA ROSENBERG LITMAN MD VICE PRESIDENT 0.30 X 0 0 0 MICHAEL NACHMAN VICE PRESIDENT 0.30 X 0 0 0 MICHAEL G RAPP PHD VICE PRESIDENT 0.30 X 0 0 0 PHIL ROSEN VICE PRESIDENT 0.30 X 0 0 0 LARRY SIEDLICK VICE PRESIDENT 0.30 X 0 0 0 NORMAN SLOAN VICE PRESIDENT 0.30 X 0 0 0 GEORGE VIOLIN MD VICE PRESIDENT 0.30 X 0 0 0 RICARDO WEITZ VICE PRESIDENT 0.30 X 0 0 0 PAMELA GALLIN YABLON MD VICE PRESIDENT 0.30 X 0 0 0 FRED ZEIDMAN VICE PRESIDENT 0.30 X 0 0 0 JOEL ZINBERG MD VICE PRESIDENT 0.30 X 0 0 0 MICHAEL MAKOVSKY PHD CHIEF EXECUTIVE OFFICE 40.00 X 453000 0 49914 HENRY KIEVENAAR CHIEF OPERATING OFFICER 40.00 X 52500 0 5928 HARRIS VEDERMAN DIRECTOR OF NATIONAL OUTREACH 40.00 X 154450 0 45114 659950 0 100956 2 0 1 0 JOEL MOWBRAY 313 W57TH ST 2B NEW YORK NY 10019 PROGRAM CONSULTING 150000 IGT - INTERNATIONAL GROUP TRAVEL 37 LAMED HEI ST JERUSALEM JERUSALEM IS 91083 TRAVEL AGENCY 144828 WELDIE AND ASSOCIATES 8757 GEORGIA AVE SUITE 520 SILVER SPRING MD 20910 ACCOUNTING & MANAGEMENT CONSULTING 139838 THE BONJEAN COMPANY 1455 PENNSYLVANIA AVENUE NW WASHINGTON DC 20004 COMMUNICATION AND PUBLIC RELATIONS 120000 4 3650 291666 4634439 43901 4929755 REGISTRATION FEES 900099 42600 42600 PUBLICATION REVENUE 900099 61 61 42661 35723 35723 2485830 2408961 76869 76869 76869 41684 291666 41684 0 5085008 42661 0 112592 561342 400557 85348 75437 729134 602264 59010 67860 74553 60941 5894 7718 87907 69527 9572 8808 80530 62814 8858 8858 31962 26209 4475 1278 155731 9375 127381 18975 70479 57793 9866 2820 65809 53963 9213 2633 67226 55125 9412 2689 148639 121884 20810 5945 179303 179303 19573 16050 2740 783 13448 11027 1883 538 OTHER PROGRAMMING 857277 857277 PROGRAMMING TRIPS 283128 283128 EVENT EXPENSES 236212 236212 DIRECT MAIL 89358 18952 70406 64403 60679 2896 828 3816014 3183080 357358 275576 1231843 1712020 1451683 1021658 199317 556483 8209 49232 207630 148728 60517 58902 508377 17140 1321906 29948 54627 3507034 4774828 480880 445799 18693 43372 499573 489171 X 2474635 3261360 432826 924297 100000 100000 3007461 4285657 3507034 4774828 1268994 9202 0 X X 0 1 X 1 0 X 2991194 3403433 3929571 4149633 4929755 19403586 2991194 3403433 3929571 4149633 4929755 19403586 4142406 15261180 233 50 51 2910 35723 38967 3812 1253 5065 19447618 1323533 0.78470 0.82660 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 100000 100000 100000 100000 851927 851927 851927 851927 851927 851927 0 0 27564 8095 19469 180066 140633 39433 58902 ISRAEL BONDS - LONG TERM 1311 F INVESTMENT VANGUARD 1320595 F 1321906 OBLIGATIONS FOR DEFERRED COMPENSATION 43372 43372 X 5135894 9202 41684 50886 5085008 0 5085008 3857698 41684 41684 3816014 0 3816014 PART V, LINE 4: PROGRAM EXPENSES. PART X, LINE 2: JINSA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. JINSA ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. JINSA PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2017, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2014 THROUGH 2016 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH JINSA FILES RETURNS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES 41,684. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES 41,684. MIDDLE EAST AND NORTH AFRICA - 0 0 PROGRAM SERVICES GENERALS AND ADMIRALS TRIP TO ISRAEL 193607 MIDDLE EAST AND NORTH AFRICA - 0 0 PROGRAM SERVICES ISRAEL TRIP AND CONFERENCE 61658 MIDDLE EAST AND NORTH AFRICA - 0 0 PROGRAM SERVICES LAW ENFORCEMENT EXCHANGE PROGRAM 15000 0 0 0 0 0 0 270265 0 270265 0 0 0 0 0 0 HENRY M JACKSON AWARD DINNER 333350 291666 41684 130 41555 333350 291666 41684 130 41555 41685 -1 X X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 MICHAEL MAKOVSKY PHD CHIEF EXECUTIVE OFFICE 435000 0 0 0 18000 0 26500 0 23414 0 502914 0 0 0 HARRIS VEDERMAN DIRECTOR OF NATIONAL OUTREACH 154450 0 0 0 0 0 15445 0 29669 0 199564 0 0 0 PART I, LINE 1A FOR CERTAIN JINSA FUNCTIONS THE BOARD HAS DETERMINED THAT THERE IS A VALID BUSINESS PURPOSE FOR THE SPOUSES OF CERTAIN OFFICERS TO ATTEND. IN THESE SITUATIONS, JINSA PAYS FOR THE SPOUSE'S TRAVEL. X 11 43901 FAIR MARKET VALUE 0 0 0 FORM 990, PART III, LINE 2 FOR A DESCRIPTION OF THE PROGRAM, SEE FORM 990, PART III, LINE 4C. FORM 990, PART VI, SECTION B, LINE 11B THE DOCUMENT IS REVIEWED BY THE HEAD OF THE AUDIT COMMITTEE, THE CHIEF EXECUTIVE OFFICER AND JINSA'S OUTSIDE ACCOUNTANT. THE EXECUTIVE DIRECTOR AND HEAD OF THE AUDIT COMMITTEE, AS WELL AS THE BOARD, JOINTLY DETERMINE WHEN JINSA IS SATISFIED WITH THE 990. FORM 990, PART VI, SECTION B, LINE 12C EACH MEMBER OF THE BOARD IS REQUIRED TO SIGN AN ANNUAL CONFLICT-OF-INTEREST STATEMENT, AFFIRMING THAT THEY HAVE RECEIVED AND READ THE POLICY AND HAVE DISCLOSED ALL RELEVANT INFORMATION ON THE FORM, AND WILL DO SO IN THE FUTURE. FORM 990, PART VI, SECTION B, LINE 15A A SUB-COMMITTEE OF THE BOARD DETERMINES A REASONABLE COMPENSATION PACKAGE BASED ON INDUSTRY INFORMATION AND A STUDY THAT WAS PROVIDED BY AN INDEPENDENT EXTERNAL FIRM. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST, THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIALS STATEMENTS AVAILABLE TO THE PUBLIC. THE ORGANIZATION DOES NOT HAVE A CONFLICT OF INTEREST POLICY. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR THE SELECTION OF THE INDEPENDENT AUDITOR. THIS HAS NOT CHANGED SINCE LAST YEAR.