2016-09-06T08:32:56-05:00 2015-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2015-01-01 521233683 JEWISH INSTITUTE FOR NATIONAL SECURITY AFFAIRS JEWI 2026673900 1101 14 STREET NW NO 1110 WASHINGTON DC 20005 MICHAEL MAKOVSKY PHD CHIEF EXECUTIVE OFFICER 2026673900 2016-09-06 1 SCOTT E HALLBERG CPA P01081188 2023319880 2015 2016-12-15 16:53:06Z MICHAEL MAKOVSKY PHD 1101 14 STREET NW NO 1110 WASHINGTON DC 20005 4126353 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. 21 21 16 0 0 0 3403433 3929571 79780 48303 8380 7319 0 0 3491593 3985193 0 0 0 0 1386899 1320024 0 0 332186 2109443 2624420 3496342 3944444 -4749 40749 2486839 2598084 176037 247744 2310802 2350340 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. 0 0 323998 MILITARY ACADEMIES PROGRAM IN ISRAEL: ESTABLISHED IN 1988 TO REINFORCE THE IDEA OF US-ISRAEL SECURITY COOPERATION IN THE NEXT GENERATION OF AMERICAN MILITARY OFFICERS AND TO PROVIDE AN IN-DEPTH, POSITIVE EXPERIENCE IN ISRAEL FOR AMERICAN MILITARY CADETS AND MIDSHIPMEN. MILITARY ACADEMIES PROGRAM (MAP), THE ONLY PROGRAM IN EXISTENCE AIMED AT FORGING TIES BETWEEN FUTURE U.S. MILITARY LEADERS ENROLLED IN AMERICA'S MILITARY ACADEMIES AND THEIR ISRAELI COUNTERPARTS. PARTICIPANTS COME FROM THE U.S. MILITARY ACADEMY AT WEST POINT, U.S. AIR FORCE ACADEMY, U.S. NAVAL ACADEMY AND THE U.S. COAST GUARD ACADEMY. THE CORNERSTONE OF MAP IS A TWO-AND-A-HALF-WEEK PROGRAM IN ISRAEL THAT PROVIDES AN INTENSIVE EDUCATION ON ISRAEL'S PAST AND RECENT HISTORY, ITS UNIQUE SECURITY REQUIREMENTS, ITS CAPABILITIES FOR MEETING THESE DEFENSE CHALLENGES AND ITS ROLE IN SUPPORTING WESTERN INTERESTS IN A CRUCIAL PART OF THE WORLD. THE YOUNG AMERICAN OFFICERS-IN-TRAINING MEET AND ENGAGE YOUNG ISRAELI OFFICERS IN DISCUSSIONS WHICH HIGHLIGHT THE ROLE OF THE MILITARY IN DEMOCRACIES, HELP BOTH SIDES UNDERSTAND THE SIMILARITIES AND DIFFERENCES IN OFFICER SCHOOLING AND BUILD BRIDGES FOR FUTURE CONTACT BETWEEN THEIR RESPECTIVE MILITARY ESTABLISHMENTS THIS YEAR TRIP INCLUDED 55 PARTICIPANTS AND 6 OFFICERS/PROFESSORS FROM THE SERVICE ACADEMIES. THEY SPENT TIME TRAVELING WITH YOUNG ISRAELI OFFICERS AND HEARING LECTURES FROM EXPERTS IN MILITARY, POLITICAL AND HISTORICAL FIELDS. SINCE ITS CREATION, OVER 400 CADETS HAVE PARTICIPATED IN THE PROGRAM. MAP TRIP PARTICIPANTS CURRENTLY ARE ON ACTIVE DUTY FROM THE RANK OF ENSIGN TO COLONEL, AND THOSE WHO HAVE LEFT THE SERVICE CARRY THE LESSONS THEY LEARNED IN ISRAEL FORWARD TO THEIR ROLES AS COMMUNITY LEADERS. 233198 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. 178695 IN 2002, IN THE WAKE OF 9/11,LAW ENFORCEMENT EXCHANGE PROGRAM (LEEP) WAS CREATED IN COOPERATION WITHTHE ISRAEL NATIONAL POLICE, THE ISRAEL MINISTRY OF INTERNAL SECURITY,AND THE ISRAEL SECURITY AGENCY (SHIN BET) TO SUPPORT AND STRENGTHEN AMERICAN LAW ENFORCEMENT COUNTER TERRORISM PRACTICES. LEEP ACCOMPLISHES THIS GOAL BY BRINGING GROUPS OF ACTIVE SENIOR AMERICAN LAW ENFORCEMENT OFFICERS TO ISRAEL TO STUDY METHODS AND OBSERVE TECHNIQUES USED IN PREVENTING AND REACTING TO TERRORISM. THESE DELEGATIONS ARE COMPRISED OF REPRESENTATIVES FROM THE FBI, DEA AND OTHER FEDERAL AGENCIES, AS WELL AS VARIOUS POLICE CHIEFS, SHERIFFS, STATE HOMELAND SECURITY DIRECTORS AND STATE POLICE COMMISSIONERS. 2661258 48303 OTHER PROGRAM SERVICES ARE COMPRISED OF PUBLICATIONS, SUPPORT OUR TROOPS ACTIVITIES AND OTHER TRIPS 2661258 48303 3397149 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 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 39 0 1 16 1 0 0 0 0 0 1 1 0 0 0 0 0 X 21 21 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 MICHAEL NACHMAN CHAIRMAN 5.00 X 0 0 0 DAVID JUSTMAN PRESIDENT 3.00 X 0 0 0 GEORGE VIOLIN MD VICE PRESIDENT & CHAIRMAN, EDITORIAL BOARD, THE JO 3.00 X 0 0 0 HERB ORNSTEIN CHAIRMAN, AUDIT COMMITTEE 3.00 X 0 0 0 MORRIS J AMITAY VICE PRESIDENT 1.00 X 0 0 0 DAVID P STEINMANN CHAIRMAN OF THE BOARD OF ADVISORS 5.00 X 0 0 0 DAVID GANZ VICE PRESIDENT 0.30 X 0 0 0 DON L SCHWARZ VICE PRESIDENT 0.30 X 0 0 0 HON DAVID DEWHURST VICE PRESIDENT 0.30 X 0 0 0 JOEL GEMUNDER VICE PRESIDENT 0.30 X 0 0 0 JOEL SPRAYREGEN VICE PRESIDENT 0.30 X 0 0 0 JOEL ZINBERG MD VICE PRESIDENT 0.30 X 0 0 0 JONATHAN KISLAK VICE PRESIDENT 0.30 X 0 0 0 JOSEPH SPINDLER MD VICE PRESIDENT 0.30 X 0 0 0 LARRY SIEDLICK VICE PRESIDENT 0.30 X 0 0 0 LEONARD YABLON VICE PRESIDENT 0.30 X 0 0 0 MYRA ROSENBERG LITMAN MD VICE PRESIDENT 0.30 X 0 0 0 ROBERT KEATS VICE PRESIDENT 0.30 X 0 0 0 SHARON TURBOFF KATZ DDS VICE PRESIDENT 0.30 X 0 0 0 STEPHEN WERTHEIMER MD VICE PRESIDENT 0.30 X 0 0 0 TED DINERSTEIN VICE PRESIDENT 0.30 X 0 0 0 MICHAEL MAKOVSKY PHD CHIEF EXECUTIVE OFFICE 40.00 X 315000 0 44964 HARRIS VEDERMAN DIRECTOR OF NATIONAL OUTREACH 40.00 X 145800 0 40996 460800 0 85960 2 0 1 0 IGT - INTERNATIONAL GROUP TRAVEL 37 LAMED HEI ST JERUSALEM JERUSALEM IS 91083 TRAVEL AGENCY 224446 DAAT TRAVEL 19 WASHINGTON ST JERUSALEM JERUSALEM IS 71047 TRAVEL AGENCY 202901 BARON PUBLIC AFFAIRS LLC 901 15TH STREET NW SUITE 625 WASHINGTON DC 20005 PUBLIC AFFAIRS 169457 THE ASSOCIATIONS 1717 RHODE ISLAND AVE WASHINGTON DC 20036 OFFICE RENT 145549 WELDIE AND ASSOCIATES 11802 IVANHOE STREET SILVER SPRING MD 20902 ACCOUNTING & MANAGEMENT CONSULTING 130801 6 2016 61745 3865810 51810 3929571 REGISTRATION FEES 900099 47892 47892 PUBLICATION REVENUE 900099 411 411 48303 51 51 16758 9490 7268 7268 7268 131670 61745 131670 0 3985193 48303 0 7319 409964 319772 28697 61495 687106 535942 48097 103067 57884 45150 4052 8682 97902 76363 6854 14685 67168 52392 4702 10074 76841 61578 3421 11842 146801 28995 101156 16650 37186 28503 8683 83948 66319 2518 15111 173275 130018 13633 29624 560166 560166 98835 98835 18757 14818 563 3376 15585 12312 468 2805 OTHER PROGRAMMING 1081449 1081449 EVENT EXPENSES 197503 197503 DIRECT MAIL 40399 40399 DUES AND SUBSCRIPTIONS 37582 37582 56093 49452 948 5693 3944444 3397149 215109 332186 835830 1090512 752771 724030 333329 200319 600 12017 158903 107312 40387 51591 498256 491220 17140 17140 8526 11255 2486839 2598084 176037 247744 176037 247744 X 1044134 1121023 414741 377390 851927 851927 2310802 2350340 2486839 2598084 40749 -1211 0 X X 0 1 X 1 0 X 2433555 3516783 2991194 3403433 3929571 16274536 2433555 3516783 2991194 3403433 3929571 16274536 2709807 13564729 18557 7173 233 50 51 26064 55371 664 3812 59847 16360447 3616419 0.82910 0.82040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 851927 851927 851927 851927 851927 851927 851927 851927 851927 851927 0 0 4710 65 4645 154193 107247 46946 51591 X 4115652 -1211 131670 130459 3985193 0 3985193 4076114 131670 131670 3944444 0 3944444 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, 2015 AND 2014, 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, 2015, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2012 THROUGH 2014 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 131,670. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES 131,670. MIDDLE EAST AND NORTH AFRICA - 0 0 PROGRAM SERVICES GENERALS AND ADMIRALS TRIP TO ISRAEL 182585 MIDDLE EAST AND NORTH AFRICA - 0 0 PROGRAM SERVICES ISRAEL TRIP AND CONFERENCE 385554 MIDDLE EAST AND NORTH AFRICA - 0 0 PROGRAM SERVICES LAW ENFORCEMENT EXCHANGE PROGRAM 207118 MIDDLE EAST AND NORTH AFRICA - 0 0 PROGRAM SERVICES MILATARY ACADMIES PROGRAM 323998 0 0 0 0 0 0 1099255 0 1099255 0 0 0 0 0 0 HENRY M JACKSON AWARD DINNER 193415 61745 131670 1311 130359 193415 61745 131670 1311 130359 131670 0 1 X X 0 0 0 0 0 0 0 0 0 MICHAEL MAKOVSKY PHD CHIEF EXECUTIVE OFFICE 315000 0 0 0 0 0 31500 0 13464 0 359964 0 0 0 HARRIS VEDERMAN DIRECTOR OF NATIONAL OUTREACH 145800 0 0 0 0 0 14580 0 26416 0 186796 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 51810 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 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. 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.