2016-07-26T14:47:30-05:00 2015-09-30 BDO USA LLP 8401 GREENSBORO DRIVE SUITE 800 MCLEAN VA 22102 990 2014-10-01 530217164 American Israel Public Affairs Committee % CHRYSTAL KERNDIRECTOR/CFO AMER 2026395200 251 H STREET NW WASHINGTON DC 20001 CHRYSTAL KERN MANAGING DIR/CFO 7038930600 2016-07-22 true Marc Berger P01871563 7038930600 2016-07-22 2014 2016-12-15 16:53:06Z HOWARD KOHR 251 H STREET NW WASHINGTON DC 20001 109877688 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 49 451 75 137801 123155 83240346 89769875 3764222 4626452 1596831 4425207 -10891572 -10259895 77709827 88561639 0 18696586 0 0 28245599 33984279 151513 162202 5397807 40870486 49463792 69267598 102306859 8442229 -13745220 128878738 115580564 45569986 49853508 83308752 65727056 X TO STRENGTHEN, PROTECT AND PROMOTE THE U.S. ISRAEL RELATIONSHIP IN WAYS THAT ENHANCE THE SECURITY OF ISRAEL AND THE U.S. true false 36966252 4626452 Information and Member Education - Annual three day Policy Conference held to nurture and advance the relationship between the U.S. and Israel. 18696586 18696586 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. 4025737 Information and Member Education - Annual two day Summit event open to AIPAC Club Members. 13650004 0 MEMBERSHIP EVENTS AND ACTIVITIES TO SUPPORT THE LOBBYING and EDUCATIONAL MISSION OF AIPAC 13650004 0 73338579 false true false true false false false false true true false false false true true true true false true true false false true true false false true false true false false false true false false false false true false false false true true true false false true 609 0 true 451 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 Robert A Cohen President, Board of Directors 4.0 4.0 X 0 0 0 Michael Kassen Chairman of the Board of Direc 4.0 4.0 X 0 0 0 Jeffrey Snyder Secretary/Treasurer, Board of 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 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 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 Steven Klinghoffer Board Member 8.0 0.0 X 0 0 0 Betsy Korn Board Member 4.0 4.0 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 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 Lillian Pinkus Board Member 8.0 0.0 X 0 0 0 Amnon Rodan Board Member 8.0 0.0 X 0 0 0 Lee Rosenberg Board Member 4.0 4.0 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 Stacy Schusterman 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 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 Howard Kohr chief executive officer 40.0 0.0 X 628442 0 41293 Richard Fishman VICE CHIEF EXECUTIVE OFFICER 40.0 5.0 X 631362 0 42968 Chrystal Kern MANAGING DIRECTOR & CFO 40.0 5.0 X 431192 0 32656 Elliot Brandt Managing Director-Development 40.0 0.0 X 427310 0 54462 Arne Christenson Man Dir for Policy & Politics 40.0 0.0 X 519487 0 30297 Brian Shankman Dir-Regional Affairs & Dev 40.0 0.0 X 409100 0 58584 Michael Sachs Regional Director - Northeast 40.0 0.0 X 399060 0 58424 Robert Bassin Director - Political Affairs 40.0 0.0 X 397462 0 58649 Brad Gordon Dir-Policy & Gov Affairs 40.0 0.0 X 359358 0 54621 Marvin Feuer Dir-Policy & Gov Affair 40.0 0.0 X 354732 0 51482 Jonathan Missner to 93014 Former Managing Director-Dev 40.0 0.0 X 373486 0 48376 4930991 0 531812 113 true true false VIVA CREATIVE LLC 164 ROLLINS AVE FL 2 ROCKVILLE MD 20852 EVENT PRODUCTION 7458105 HARGROVE INC 1 HARGROVE DRIVE LANHAM MD 20706 EVENT PLANNING 3601102 CENTERPLATENBSE INC WASH CONVENTION CTR 801 MT VERNON WASHINGTON DC 20001 FOOD SERVICE 2765004 FOREMOST CATERERS INC 65 ANDERSON AVENUE MOONACHIE NJ 07074 FOOD SERVICE 2410207 PERFECT SETTINGS LLC 1851 SOUTH CLUB DRIVE SUITE A LANDOVER MD 20785 FUR. 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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, 2015 and 2014, 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, 2012. PART XI, LINE 2D - OTHER ADJUSTMENTS INTEREST RATE SWAP -318,965 PART XI, LINE 4B - OTHER ADJUSTMENTS FUNDRAISING EXPENSE -14,088,337 PART XII, LINE 2D - OTHER ADJUSTMENT FUNDRAISING EXPENSE -14,088,337 Middle East and North Africa 1 14 Program Services INFO & EDUCATION 1062042 East Asia and the Pacific Investments 1180125 Europe (Including Iceland and Greenland) Investments 1785057 Middle East and North Africa Investments 88181 North America Investments 76484 South America Investments 16191 South Asia Investments 75425 1 14 1 14 4283505 4283505 true false true false false false Part I, Line 2: Costs are reviewed monthly with the grantee and are accounted for under an established account coding system. X X X true AB DATA DIRECT MAIL false 2312766 96575 2216191 SIEGEL MARKETING GROUP TELEMARKET false 288180 65627 222553 2600946 162202 2438744 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 Senate Club Mis 537400 537400 642989 LA Annual 350231 350231 184193 128 2499770 2499770 13261155 3387401 3387401 14088337 14088337 -10700936 SCHEDULE G, PART I, LINE 2B, LIST OF TEN HIGHEST PAID FUNDRAISERS: (I) NAME OF FUNDRAISER: SIEGEL MARKETING GROUP (II) ADDRESS OF FUNDRAISER: 1845 N FAREWELL AVE #300, MILWAUKEE, WI 53202 SCHEDULE G, PART I, LINE 2B, LIST OF TEN HIGHEST PAID FUNDRAISERS: (I) NAME OF FUNDRAISER: AB DATA (II) ADDRESS OF FUNDRAISER: 1808 SWANN STREET NW, WASHINGTON, DC 20009 true Citizens for a Nuclear Free Iran 228 S Washington St Alexandria VA 22314 474262800 501(C)(3) 18696586 GENERAL SUPPORT 1 Schedule I, Part I, Line 2: Periodic reporting was provided by the grantee, showing support for expenditures by vendor and expense category, along with bank statements and bank reconciliations, and financial statements. X X X X false true false false false false false false false Jonathan Missner to 93014 Former Managing Director-Dev 373486 0 0 0 0 0 26052 0 22324 0 421862 0 0 0 Elliot Brandt Managing Director-Development 427310 0 0 0 0 0 43552 0 10910 0 481772 0 0 0 Brian Shankman Dir-Regional Affairs & Dev 409100 0 0 0 0 0 43552 0 15032 0 467684 0 0 0 Michael Sachs Regional Director - Northeast 399060 0 0 0 0 0 43552 0 14872 0 457484 0 0 0 Robert Bassin Director - Political Affairs 397462 0 0 0 0 0 43552 0 15097 0 456111 0 0 0 Brad Gordon Dir-Policy & Gov Affairs 359358 0 0 0 0 0 43552 0 11069 0 413979 0 0 0 Marvin Feuer Dir-Policy & Gov Affair 354732 0 0 0 0 0 43552 0 7930 0 406214 0 0 0 Howard Kohr chief executive officer 628442 0 0 0 0 0 26052 0 15241 0 669735 0 0 0 Richard Fishman VICE CHIEF EXECUTIVE OFFICER 631362 0 0 0 0 0 26052 0 16916 0 674330 0 0 0 Chrystal Kern MANAGING DIRECTOR & CFO 431192 0 0 0 0 0 26052 0 6604 0 463848 0 0 0 Arne Christenson Man Dir for Policy & Politics 519487 0 0 0 0 0 26052 0 4245 0 549784 0 0 0 Part I, Line 4b: Howard Kohr: $254,981 richard Fishman: $104,110 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 approximately $359,000 of expense, to the executive retirement plan during the year ended September 30, 2015. As of September 30, 2015, the committee has an obligation of approximately $1,190,000 on the balance sheet as accrued compensation expenses. 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 compensation plan were $360,000 ($18,000 per participant) for the year ended September 30, 2015. The committee holds assets for the deferred compensation plan of $1,610,315 as of September 30, 2015 which are included in the combined balance sheet as deferred compensation investments. As of September 30, 2015 the committee has an obligation of $1,610,315, included in the accrued compensation expenses on the combined balance sheets. CHRYSTAL KERN MANAGING DIR & CFO PURCHASE property X 60000 24000 false true true MICHAEL SACHS N.E REGINAL DIR PERSONAL X 75000 29574 false false true BRIAN SHANKMAN DIR REG AFFAIR & DEV PURCHASE Property X 100000 65596 false false true 119170 X 1 100000 FMV X AIRLINE MILES 1 100000 FMV X CARPET 1 35000 FMV X INSURANCE PREMIUM 1 11383 FMV false true false FORM 990, PART III, LINE 2: One time program to educate the public on the Iranian nuclear agreement. 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 there from, 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. 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 aSwap -318,965 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 4961801 40049909 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 true true false false false false false false false false false true true true true true false AMERICAN ISRAEL EDUCATION FOUNDATION C 8407979 CASH AMERICAN ISRAEL EDUCATION FOUNDATION Q 29540185 CASH AIPAC-AIEF ISRAEL RA P 1244745 CASH AMERICAN ISRAEL EDUCATION FOUNDATION R 146022 CASH CITIZENS FOR A NUCLEAR FREE IRAN B 18696586 CASH