2016-11-14T16:43:50-06:00 2015-12-31 521186096 RUBINO AND COMPANY CHARTERED 6903 ROCKLEDGE DRIVE SUITE 1200 BETHESDA MD 208171818 990 2015-01-01 134174402 FOUNDATION FOR THE DEFENSE OF DEMOCRACIES INC FOUN 2022070190 1800 M STREET NW No 800S WASHINGTON DC 20036 CLIFFORD MAY PRESIDENT 2022070190 2016-11-14 1 PATRICIA A O'MALLEY CPA P00285909 3015643636 2015 2017-02-10 21:41:12Z X CLIFFORD MAY 1800 M STREET NW No 800S WASHINGTON DC 20036 8809373 0 X www.defenddemocracy.org X 2001 NY TO CONDUCT RESEARCH AND PROVIDE EDUCATION ON INTERNATIONAL TERRORISM AND RELATED ISSUES. 10 8 45 35 0 0 10276139 8752495 24093 5887 485 991 -4658 -9083 10296059 8750290 62000 50000 0 0 4375036 5085189 58333 17500 680631 3839111 5259253 8334480 10411942 1961579 -1661652 7316744 23085464 0 1445817 7316744 21639647 X TO CONDUCT RESEARCH AND PROVIDE EDUCATION ON INTERNATIONAL TERRORISM - THE MOST SERIOUS THREAT TO THE UNITED STATES AND OTHER FREE, DEMOCRATIC NATIONS. THE ORGANIZATION PRODUCES INDEPENDENT ANALYSES OF GLOBAL TERRORISM'S INTENTIONS AND CAPABILITIES, AS WELL AS OF THE HISTORICAL, CULTURAL, PHILOSOPHICAL AND IDEOLOGICAL FACTORS THAT DRIVE TERRORISM, AND WHICH THREATEN DEMOCRACIES AND INDIVIDUAL FREEDOMS GUARANTEED WITHIN DEMOCRATIC SOCIETIES. 0 0 4895379 5887 RESEARCH, COMMUNICATIONS, AND EDUCATION ON ISSUES RELATED TO INTERNATIONAL TERRORISM AND THE DEFENSE OF DEMOCRATIC SOCIETIES AND INSTITUTIONS. 1792276 CENTER ON SANCTIONS AND ILLICIT FINANCE - FDD PROJECT THAT FOCUSES ON SANCTIONS AND ILLICIT FINANCE TO EXAMINE HOW DEMOCRACIES CAN USE SANCTIONS AS ECONOMIC COERCION, DETER ILLICIT FINANCE, AND DEFEND THEMSELVES AGAINST ECONOMIC WARFARE. 1684435 50000 IRAN PROJECT - POLICY RESEARCH, ANALYSIS, AND EDUCATION ADDRESSING IRAN'S SUPPORT FOR TERRORISM AND PURSUIT OF NUCLEAR WEAPONS. 519526 ON -DEMAND RESEARCH - TO PROVIDE RESEARCH ON TERRORISM AND RELATED ISSUE ON A TIMELY BASIS. 519526 8891616 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 1 1 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 20 0 1 45 1 0 0 0 0 0 0 0 0 X 10 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA CT FL NJ NY NC PA TN VA OH IL CO GA MD MA MI DC X ronald shapard 2022070190 1800 M STREET NW STE 800S WASHINGTON DC 20036 LENNERT LEADER DIRECTOR 1.00 X 0 0 0 BERNARD MARCUS DIRECTOR 1.00 X 0 0 0 LEONARD ABRAMSON DIRECTOR 1.00 X 0 0 0 ERIC DEZENHALL DIRECTOR 1.00 X 0 0 0 DAVID NAFTALY DIRECTOR 1.00 X 0 0 0 JIM WOOLSEY CHAIRMAN (RESIGNED 9/15) 20.00 X 50000 0 0 MARK PRUZANSKI CHAIRMAN AND DIRECTOR 1.00 X 0 0 0 KENNETH SCHWARTZ DIRECTOR 1.00 X 0 0 0 CLIFFORD MAY PRESIDENT 60.00 X X 459822 0 28781 MARK DUBOWITZ EXECUTIVE DIRECTOR 60.00 X X 455822 0 28781 LARRY HOCHBERG DIRECTOR 1.00 X 0 0 0 WILLIAM MCCARTHY SENIOR VICE PRESIDENT 45.00 X 190649 0 11631 JONATHAN SCHANZER VICE PRESIDENT-RESEARCH 60.00 X 258677 0 28731 REUEL MARC GERECHT SENIOR FELLOW 50.00 X 213025 0 24541 THOMAS JOSCELYN SENIOR FELLOW 50.00 X 146462 0 21785 LAWRENCE MUSCANT VP OF DEVELOPMENT 50.00 X 236286 0 27810 John Hannah Senior Counselor 50.00 X 154616 0 4882 YAYA FANUSIE CSIF, Director of Analysis 50.00 X 146539 0 16340 2311898 0 193282 14 0 1 0 DERSHOWITZ GROUP 1800 M Street NW Suite 800S WASHINGTON DC 20036 SEE SCHEDULE O 660000 FINANCIAL INTEGRITY NETWORK 11716 PINE TREE DRIVE FAIRFAX VA 22033 RESEARCH 480000 SHORASHIM 1440 N DAYTON STREET SUITE 301 CHICAGO IL 60642 PROGRAM SUPPORT AND TRAVEL 366627 PUBLIC MULTIMEDIA PO BOX 338 MEDFORD NJ 08055 RESEARCH & PUBLICATIONS 210000 C&T Research 12099 East Bluff Drive BLUFF POINT NY 14478 RESEARCH 148500 5 8752495 23934 8752495 CONSULTING 541900 5000 5000 MISCELLANEOUS 900099 887 887 5887 991 991 50000 59083 -9083 -9083 -9083 8750290 5887 0 -8092 X 50000 50000 1473236 1198065 160379 114792 3005586 2456357 275520 273709 62540 48327 8781 5432 289244 9567 279677 254583 207370 23652 23561 768946 594157 174789 30013 2529 27484 17500 17500 2863153 2837469 25560 124 15970 15970 344289 137798 176892 29599 174799 76623 84242 13934 264923 264923 441334 294123 64638 82573 258883 215528 2806 40549 33438 33438 63505 32847 30658 FRINGE BENEFITS ALLOC. 0 262563 -293658 31095 OVERHEAD ALLOCATION 0 452323 -500086 47763 10411942 8891616 839695 680631 2748058 2468578 4425597 4426543 13878950 19287 2038053 240519 109868 1797534 33221 494572 7316744 23085464 0 1445817 0 1445817 X 6014031 6925579 1302713 14714068 7316744 21639647 7316744 23085464 -1661652 15984555 0 X X 0 1 X 1 0 X 7852423 7128850 7482797 10301139 8752495 41517704 7852423 7128850 7482797 10301139 8752495 41517704 10265840 31251864 105899 109517 90913 67985 50991 425305 41943009 443191 0.74510 0.68720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 35668 35668 10376274 10411942 670597 167649 0 0 509696 505401 570331 670597 2256025 3384038 21726 35668 57394 127424 126350 142583 167649 564006 846009 1721963 1721963 288001 237117 50884 28089 3402 24687 1797534 DEFERRED RENT 1278980 ACCRUED EXPENSES AND PAYROLL 166837 1445817 X 8809373 59083 59083 8750290 0 8750290 10471025 59083 59083 10411942 0 10411942 Part X, Line 2: THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, AS SUCH, IS EXEMPT FROM INCOME TAXES ON ALL BUT UNRELATED BUSINESS INCOME, IF ANY. AS OF DECEMBER 31, 2015, THE FOUNDATION IS NOT UNDER AUDIT FOR ANY JURISDICTION FOR ANY TAX PERIODS, AND BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2012. SCHEDULE D, PART XIII SUPPLEMENTAL INFORMATION PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES EUROPE 0 1 PROGRAM SERVICES Research, education, communications, travel to region for meetings and confer 179179 MIDDLE EAST 0 0 PROGRAM SERVICES EDUCATIONAL PROGRAMMING, TRAVEL AND RESEARCH. 516112 NORTH AMERICA 0 1 PROGRAM SERVICES, COMMUNICATIONS RESEARCH, EDUCATION AND COMMUNICATIONS. 26144 0 2 0 0 0 2 721435 0 721435 0 0 0 0 0 0 Part I, Line 2: FDD RECEIVES AND REVIEWS PERIODIC GRANT AND EXPENDITURE REPORTS OF THESE ORGANIZATIONS. X X X X 1 Dershowitz Group 1800 M STREET NW STE 800S WASHINGTON DC 20036 PROGRAMMING & MEETINGS 0 0 17500 0 17500 CA CT CO FL GA IL NJ NY NC OH PA TN VA MD DC MA MI 0 Vanguard Charitable Endowment Program PO BOX 55766 BOSTON MA 022055766 232888152 501(C)(3) 50000 Support independent research 1 0 X X X X X X 0 0 0 0 0 0 0 1 0 CLIFFORD MAY PRESIDENT 359822 0 100000 0 0 0 7950 0 20831 0 488603 0 0 0 MARK DUBOWITZ EXECUTIVE DIRECTOR 294235 0 100000 0 61587 0 7950 0 20831 0 484603 0 0 0 WILLIAM MCCARTHY SENIOR VICE PRESIDENT 165649 0 25000 0 0 0 6259 0 5372 0 202280 0 0 0 JONATHAN SCHANZER VICE PRESIDENT-RESEARCH 208677 0 50000 0 0 0 7950 0 20781 0 287408 0 0 0 REUEL MARC GERECHT SENIOR FELLOW 163025 0 50000 0 0 0 6852 0 17689 0 237566 0 0 0 THOMAS JOSCELYN SENIOR FELLOW 146462 0 0 0 0 0 4645 0 17140 0 168247 0 0 0 LAWRENCE MUSCANT VP OF DEVELOPMENT 176286 0 60000 0 0 0 7200 0 20610 0 264096 0 0 0 John Hannah Senior Counselor 154616 0 0 0 0 0 0 0 4882 0 159498 0 0 0 YAYA FANUSIE CSIF, Director of Analysis 146539 0 0 0 0 0 0 0 16340 0 162879 0 0 0 Part I, Line 7 BONUS TARGETS ARE SET ANNUALLY BY MANAGEMENT AND THE COMPENSATION COMMITTEE. BONUSES ARE PAID TO STAFF BASED ON PERFORMANCE AND ACCOMPLISHMENTS. REGULAR EMPLOYEE BONUSES ARE APPROVED BY MANAGEMENT. BONUSES TO THE PRESIDENT, EXECUTIVE DIRECTOR, AND OFFICERS ARE APPROVED BY THE COMPENSATION COMMITTEE. PART II, COLUMN B(iii) COMPENSATION FOR EXECUTIVE DIRECTOR MARK DUBOWITZ INCLUDES $61,587 IN LEGAL EXPENSES RELATED TO IMMIGRATION THAT WERE PAID ON HIS BEHALF AND APPROVED BY THE COMPENSATION COMMITTEE. Form 990, Part VI, Section B, line 11 THE PRESIDENT, EXECUTIVE DIRECTOR, AND CHAIRMAN OF THE BOARD REVIEWED THE 990 BEFORE SUBMITTING TO THE IRS. Form 990, Part VI, Section B, line 12c FDD ASKS THOSE COVERED BY THE CONFLICT OF INTEREST POLICY TO COMPLETE A DISCLOSURE FORM ANNUALLY. IN THE CASE THAT THEY DO HAVE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, THEY ARE ASKED TO PROMPTLY DISCLOSE ALL PERTINENT FACTS TO PRESIDENT, EXECUTIVE DIRECTOR OR THE CHAIRMAN OF THE BOARD. Form 990, Part VI, Section B, line 15 FDD'S COMPENSATION COMMITTEE REVIEWS, SETS, AND APPROVES SALARY AND BONUSES FOR THE PRESIDENT AND EXECUTIVE DIRECTOR. IN 2015, QUATT & ASSOCIATES CONDUCTED A COMPENSATION STUDY FOR FDD TO AID THE COMPENSATION COMMITTEE IN SETTING COMPENSATION FOR THE PRESIDENT AND EXECUTIVE DIRECTOR. MINUTES ARE TAKEN OF THE MEETING. DECISIONS ARE ALSO CONFIRMED VIA EMAIL. COMPENSATION FOR KEY EMPLOYEES AND OFFICERS IS RECOMMENDED BY THE PRESIDENT AND EXECUTIVE DIRECTOR, AND REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE. IN 2015, QUATT & ASSOCIATES CONDUCTED A COMPENSATION STUDY FOR FDD TO AID THE PRESIDENT, EXECUTIVE DIRECTOR AND THE COMPENSATION COMMITTEE IN SETTING AND APPROVING COMPENSATION FOR THE OFFICERS AND KEY EMPLOYEES. SALARY AND BONUS RECOMMENDATIONS REGARDING KEY EMPLOYEES AND OFFICERS ARE DOCUMENTED IN WRITING BY THE PRESIDENT OR THE EXECUTIVE DIRECTOR, WHICH ARE THEN PROVIDED TO THE COMPENSATION COMMITTEE. THE COMPENSATION COMMITTEE'S REVIEW AND APPROVAL OF THE RECOMMENDATIONS IS INCLUDED IN THE COMPENSATION COMMITTEE MINUTES. Form 990, Part VI, Section C, line 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FORM 990 ARE AVAILABLE UPON REQUEST. Form 990, Part IX, line 11g RESEARCH: Program service expenses 1,483,258. Management and general expenses 25,560. Fundraising expenses 124. Total expenses 1,508,942. ADMINISTRATIVE SERVICES: Program service expenses 69,923. Management and general expenses 0. Fundraising expenses 0. Total expenses 69,923. CONFERENCE SUPPORT: Program service expenses 68,286. Management and general expenses 0. Fundraising expenses 0. Total expenses 68,286. PUBLICATIONS: Program service expenses 210,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 210,000. GOVERNMENT RELATIONS: Program service expenses 30,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 30,000. NATIONAL SECURITY TRAVEL LOGISTICS: Program service expenses 366,627. Management and general expenses 0. Fundraising expenses 0. Total expenses 366,627. PROGRAM MANAGEMENT: Program service expenses 512,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 512,000. COMMUNICATIONS: Program service expenses 97,375. Management and general expenses 0. Fundraising expenses 0. Total expenses 97,375. FORM 990, PART XII, LINE 2C: MEMBERS OF THE BOARD OF DIRECTORS SERVE AS THE AUDIT COMMITTEE WITH AUTHORITY TO OVERSEE THE AUDIT PROCESS AND THE SELECTION OF THE AUDITORS. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART VI, LINE 1A FOUR MEMBERS OF THE BOARD COMPRISE THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE EXERCISES AND DISCHARGES THE POWERS AND RESPONSIBILITIES OF THE BOARD OF DIRECTORS BETWEEN MEETINGS OF THE BOARD. FORM 990, PART VII, SECTION B DESCRIPTION OF SERVICES: DERSHOWITZ GROUP: PROGRAM MANAGEMENT, RESEARCH OUTREACH, EVENTS FINANCIAL INTEGRITY NETWORK: RESEARCH SHORASHIM: PROGRAM SUPPORT AND TRAVEL PUBLIC MULTIMEDIA: RESEARCH AND PUBLICATIONS C&T RESEARCH: RESEARCH FORM 990, PART XI, LINE 8 THE PRIOR PERIOD ADJUSTMENT TO NET ASSETS IS DUE TO THE CHANGE IN BASIS OF ACCOUNTING TO RECOGNIZE PLEDGES RECEIVABLE, PREPAID EXPENSES, ACCOUNTS PAYABLE AND ACCRUED EXPENSES.