2017-08-09T13:50:38-05:00 2016-09-30 BDO USA LLP 8401 GREENSBORO DRIVE SUITE 800 MCLEAN VA 22102 990 2015-10-01 530217164 American Israel Public Affairs Committee % CHRYSTAL KERNDIRECTOR/CFO AMER 2026395200 251 H STREET NW WASHINGTON DC 20001 CHRYSTAL KERN MANAGING DIR. & CFO 2017-08-08 true Marc Berger P01871563 7038930600 2015 2021-01-29 14:40:06Z HOWARD KOHR 251 H STREET NW WASHINGTON DC 20001 164115458 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. 49 49 465 75 116173 104347 89769875 94964506 4626452 9462433 4425207 844979 -10259895 677511 88561639 105949429 18696586 0 0 0 33984279 33944220 162202 157803 16973157 49463792 69795519 102306859 103897542 -13745220 2051887 115580564 125934203 49853508 56836506 65727056 69097697 X TO STRENGTHEN, PROTECT AND PROMOTE THE U.S. ISRAEL RELATIONSHIP IN WAYS THAT ENHANCE THE SECURITY OF ISRAEL AND THE U.S. false true 44787323 5591040 Information and Member Education - Annual three day Policy Conference held to nurture and advance the relationship between the U.S. and Israel. 1702843 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. 1403964 899900 Information and Member Education - Ten-day mission abroad for our most invested members, focused on education and advocacy on behalf of the relationship between the U.S., Israel and Japan. 9995568 2971493 MEMBERSHIP EVENTS AND ACTIVITIES TO SUPPORT THE LOBBYING and EDUCATIONAL MISSION OF AIPAC 9995568 2971493 57889698 false true false true false false false false true true false false true 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 439 0 true 465 true true true true IS false false true true false X 49 49 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 CHRYSTAL KERNDIRECTORCFO 2026395200 251 H STREET NW WASHINGTON DC 20001 Howard Kohr Chief Executive Officer 40.0 0.0 X X 720194 0 41293 Richard Fishman Vice Chief Executive Officer 40.0 5.0 X X 666102 0 42968 Lillian Pinkus President, Board of Directors 8.0 0.0 X 0 0 0 Robert A Cohen Chairman of the Board of Direc 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 Mort Fridman 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 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 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 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 Chrystal Kern Managing Director & CFO 40.0 5.0 X 457425 0 32656 Arne Christenson Managing Dir-Policy & Politics 40.0 0.0 X 546212 0 30297 Elliot Brandt Managing Director-Development 40.0 0.0 X 505435 0 54962 Brian Shankman Director - Reg Affairs & Dev 40.0 0.0 X 446060 0 59084 Michael Sachs Regional Director - Northeast 40.0 0.0 X 470768 0 58924 Robert Bassin Director - Political Affairs 40.0 0.0 X 413296 0 59149 Brad Gordon Director-Policy & Govt Affairs 40.0 0.0 X 383797 0 55121 Marvin Feuer Director-Policy & Govt Affairs 40.0 0.0 X 382135 0 51982 4991424 0 486436 121 false true false VIVA CREATIVE LLC 164 ROLLINS AVE FL 2 ROCKVILLE MD 20852 EVENT PRODUCTION 8293956 HARGROVE INC 1 HARGROVE DRIVE LANHAM MD 20706 EVENT PLANNING 3646998 MARRIOTT MARQUIS WASHINGTON 901 MASSACHUSETTS AVE NW WASHINGTON DC 20001 EVENT PRODUCTION 1401677 FOREMOST CATERERS INC 65 ANDERSON AVENUE MOONACHIE NJ 07074 FOOD SERVICE 6914009 SERVCO INC 18009 SKY PARK CIRCLE STE J IRVINE CA 92614 BUILDING CONTRACTOR 926141 74 10904364 84060142 150000 94964506 ANNUAL CONFERENCE 900099 5591040 5591040 EDUCATIONAL SERIES 900099 3871393 3871393 9462433 834351 834351 0 0 0 0 0 58176657 58166029 10628 10628 10628 0 0 0 BUILDING SIGNAGE 531390 116173 116173 MISCELLANEOUS INCOME 900099 561338 561338 677511 105949429 9462433 116173 1406317 0 0 0 0 3553725 977274 2405872 170579 0 18531336 8197250 4268206 6065880 3312849 1314147 1287539 711163 5582405 2181329 1922121 1478955 2963905 1264751 950583 748571 0 558261 84917 473344 153926 18231 135695 0 157803 157803 71069 71069 2199394 988772 1131184 79438 0 945086 247687 233162 464237 1876716 977865 825757 73094 0 3174483 653566 1503316 1017601 1309280 563422 324964 420894 0 47131998 38762128 4501926 3867944 1159359 30546 1106413 22400 0 4241985 467866 3431017 343102 407196 49462 323267 34467 DIRECT MAIL AND MAILINGS 1505348 164900 175174 1165274 CREDIT CARD FEES 1167390 945585 70050 151755 BAD DEBT EXPENSE 3894028 3894028 103897542 57889698 29034687 16973157 0 0 35148952 13794614 10536482 13832862 0 0 119170 57712 0 0 0 0 0 0 5706740 3706298 63815987 19929126 43775007 43886861 17708893 43348699 2161204 280794 0 0 0 0 424116 7026363 115580564 125934203 12359820 11652570 0 0 5160365 4106406 0 0 0 0 0 0 19895833 29395833 0 0 12437490 11681697 49853508 56836506 X 54808252 54930518 10718804 13967179 200000 200000 65727056 69097697 115580564 125934203 X 2051887 1178331 92000 48423 X X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true false false 263152 13453 276605 258533 4619 263152 244377 14156 258533 227732 16645 244377 214231 13501 227732 0.00000 0.72000 0.28000 false false 8647068 8647068 37213246 8127722 29085524 1794496 486667 1307829 16161177 11314737 4846440 43886861 DUE FROM AFFILIATE 6518912 INSURANCE CASH SURRENDER VALUE 507451 7026363 0 DEFERRED RENT 552875 PAYABLE TO AFFILIATE 10000000 CAPITAL LEASE LIABILITY 197588 INTEREST RATE SWAP AGREEMENT 931234 11681697 X 107197114 1178331 92000 1270331 105926783 71069 -48423 22646 105949429 103826473 103826473 71069 71069 103897542 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 affiliated 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, 2016 and 2015, 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 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, 2013. PART XI, LINE 4B: INTEREST RATE SWAP -48,423 Middle East and North Africa 1 14 Program Services INFO & EDUCATION 408507 Central America and the Caribbean Investments 100815 1 14 1 14 509322 509322 true false true false false false X X X true AB DATA 1808 SWANN ST NW WASHINGTON DC 20009 DIRECT MAIL false 1874900 108250 1766650 SIEGEL MARKETING GROUP 1845 N FARWELL AVE 300 MILWAUKEE WI 53202 TELEMARKET false 219450 49553 169897 2094350 157803 1936547 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 X X X false true false false false false false false false Howard Kohr Chief Executive Officer 720194 0 0 0 0 0 26052 0 15241 0 761487 0 0 0 Richard Fishman Vice Chief Executive Officer 666102 0 0 0 0 0 26052 0 16916 0 709070 0 0 0 Chrystal Kern Managing Director & CFO 457425 0 0 0 0 0 26052 0 6604 0 490081 0 0 0 Arne Christenson Managing Dir-Policy & Politics 546212 0 0 0 0 0 26052 0 4245 0 576509 0 0 0 Elliot Brandt Managing Director-Development 505435 0 0 0 0 0 44052 0 10910 0 560397 0 0 0 Brian Shankman Director - Reg Affairs & Dev 446060 0 0 0 0 0 44052 0 15032 0 505144 0 0 0 Michael Sachs Regional Director - Northeast 470768 0 0 0 0 0 44052 0 14872 0 529692 0 0 0 Robert Bassin Director - Political Affairs 413296 0 0 0 0 0 44052 0 15097 0 472445 0 0 0 Brad Gordon Director-Policy & Govt Affairs 383797 0 0 0 0 0 44052 0 11069 0 438918 0 0 0 Marvin Feuer Director-Policy & Govt Affairs 382135 0 0 0 0 0 44052 0 7930 0 434117 0 0 0 Part I, Line 4b: Howard Kohr: $222,546 richard Fishman: $91,156 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 $313,702 of the expense to the supplemental executive retirement plan during the year ended September 30, 2016. As of September 30, 2016 the Committee has an obligation of approximately $1,507,000 on the Balance Sheet as Accrued Compensation Expense. The committee has established a 457(B) deferred compensation plan for the benefit of certain employees. the committee's contributions to the deferred contribution plan were $360,000 ($18,000 per participant) for the year ended september 30, 2016. the committee holds assets for the deferred compensation plan of $2,114,554 as of september 30, 2016 which are included on the balance sheet as deferred compensation investments. CHRYSTAL KERN MGN DIR & CFO PURCHASE property X 60000 12000 false true true BRIAN SHANKMAN DIR REG AFFAIR & DEV PURCHASE Property X 100000 45712 false false true 57712 interface travel board member 913988 travel services false cordish power plant ltd partners board member 159157 office space rental false X 1 100000 FMV X CARPET 1 50000 FMV 3 false true false FORM 990, PART III, LINE 3: DURING THE PRIOR YEAR THE ORGANIZATION HELD EDUCATIONAL EVENTS AND COMMUNICATIONS TO INFORM THE PUBLIC ON THE FLAWS AND CONSEQUENCES OF THE IRANIAN NUCLEAR AGREEMENT AND THE IMPLICATIONS ON THE SAFETY AND SECURITY OF OTHER COUNTRIES. ONCE THE AGREEMENT WAS PASSED, THIS PROGRAM CEASED TO EXIST, EFFECTIVE SEPTEMBER 30, 2015. 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 48,423 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 4940173 39228969 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 Citizens for a Nuclear Free Iran 228 S Washington Street Alexandria VA 22314 474262800 educ/info DC 501(C)(3) line 7 AIPAC true false false true false false false false false false false false false false true true true true true false AMERICAN ISRAEL EDUCATION FOUNDATION C 10904364 CASH AIPAC-AIEF ISRAEL RA P 1813871 CASH AMERICAN ISRAEL EDUCATION FOUNDATION Q 36344969 CASH AIPAC-AIEF ISRAEL RA R 208570 CASH