2015-08-05T09:19:12-05:00 2014-09-30 BDO USA LLP 7101 WISCONSIN AVE SUITE 800 BETHESDA MD 208144827 990 2013-10-01 530217164 American Israel Public Affairs Committee % CHRYSTAL KERNDIRECTOR/CFO AMER 2026395200 251 H STREET NW Suite WASHINGTON DC 20001 CHRYSTAL KERN MANAGING DIR/CFO 7038930600 2015-08-04 true Mike Sorrells P00001737 7038930600 2013 2016-03-07 17:11:31Z HOWARD KOHR 251 H STREET NW WASHINGTON DC 20001 105167562 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 49 396 60 117743 103738 71231309 83240346 3644936 3764222 797470 1596831 -3829229 -10891572 71844486 77709827 0 0 0 0 26813593 28245599 165662 151513 2380175 37388508 40870486 64367763 69267598 7476723 8442229 120632230 128878738 46483546 45569986 74148684 83308752 TO STRENGTHEN, PROTECT AND PROMOTE THE U.S. ISRAEL RELATIONSHIP IN WAYS THAT ENHANCE THE SECURITY OF ISRAEL AND THE U.S. false false 32862080 3764222 Information and Member Education - 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Development 40.0 X 434410 0 58358 Elliot Brandt Regional Dir-Southern Pacific 40.0 X 353040 0 38769 Michael Sachs Regional Dir - Northeast 40.0 X 361769 0 57801 Robert Bassin Director - Political Affairs 40.0 X 367945 0 56821 4574569 0 416073 80 false true false VIVA CREATIVE LLC 164 ROLLINS AVENUE ROCKVILLE MD 20852 EVENT PRODUCTION 7090237 HARGROVE INC 1 HARGROVE DRIVE LANHAM MD 20706 EVENT PRODUCTION 3602640 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 2403396 PERFECT SETTINGS LLC 1851 SOUTH CLUB DRIVE SUITE A LANDOVER MD 20785 FUR. RENTAL SERVICE 1998686 68 8538898 74701448 167068 83240346 ANNUAL CONFERENCE 900099 3764222 3764222 3764222 540551 540551 0 0 0 0 0 13976773 12920493 1056280 1056280 1056280 3033418 14537242 -11503824 -5481248 0 0 BUILDING SIGNAGE 531390 117743 117743 CREDIT CARD REBATE 900099 188211 188211 PENSION FORFEITURES 900099 198960 198960 107338 107338 612252 77709827 3764222 117743 -3389908 0 0 0 0 2778785 1111514 1111514 555757 0 16858566 8808208 4013712 4036646 2277674 1154983 520799 601892 3950001 2408973 376843 1164185 2380573 1360450 307627 712496 0 704494 56671 647823 111300 12379 98921 0 151513 151513 86484 86484 2047824 551798 1206193 289833 0 3076557 861307 1645434 569816 1972721 388534 1271714 312473 0 980542 205914 578520 196108 1322015 784834 197796 339385 0 36856347 30345608 2245467 4265272 1106658 165999 121732 818927 0 2855726 428359 314130 2113237 392927 58939 43222 290766 DIRECT MAIL AND MAILINGS 1532947 832840 267296 432811 CREDIT CARD FEES 1040812 846180 128332 66300 BAD DEBT EXPENSE 1320374 1320374 FUND.EXP ON LINE 8B -14537242 -14537242 69267598 50383490 16503933 2380175 106394 0 11618144 19324451 10812679 12242079 4002 0 48000 0 0 0 145144 0 0 0 4651072 2257268 61937070 17707391 44477283 44229679 24664385 26676823 6491760 7011024 0 0 0 0 17613367 17137414 120632230 128878738 9466455 9795313 0 0 3217481 3416410 0 0 0 0 0 0 22395833 21145833 0 0 11403777 11212430 46483546 45569986 X 63150769 70808140 10797915 12300612 200000 200000 74148684 83308752 120632230 128878738 X 8442229 626762 91077 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true false false 244377 14156 258533 227732 16645 244377 214231 13501 227732 200000 14231 214231 200000 200000 0.77000 0.23000 false false 8647068 8647068 37192610 6222024 30970586 1328297 835667 492630 14769095 10649700 4119395 44229679 LIMITED PARTNERSHIP AND CORP 6908089 F STATE OF ISRAEL BONDS 102935 F 7011024 DUE FROM AFFILIATE 16780346 INSURANCE CASH SURRENDER VALUE 357068 17137414 0 DEFERRED RENT 533584 PAYABLE TO AFFILIATE 10000000 CAPITAL LEASE LIABILITY 18153 INTEREST RATE SWAP AGREEMENT 660693 11212430 92878424 626762 91077 717839 92160585 86484 -14537242 -14450758 77709827 83718356 14537242 14537242 69181114 86484 86484 69267598 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, 2014 and 2013, 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, 2011. PART XI, LINE 2D - OTHER ADJUSTMENTS INTEREST RATE SWAP 91,077 PART XI, LINE 4B - OTHER ADJUSTMENTS FUNDRAISING EXPENSE -14,537,242 PART XII, LINE 2D - OTHER ADJUSTMENT FUNDRAISING EXPENSE -14,537,242 Middle East and North Africa 1 14 Program Services INFORMATION & EDUCATIO 1381016 Europe (Including Iceland and Greenland) Investments 277755 East Asia and the Pacific Investments 2611859 Middle East and North Africa Investments 102935 Central America and the Caribbean Investments 6389758 1 14 1 14 10763323 10763323 true false true false false false X X X X true AB DATA 1808 SWANN ST NW WASHINGTON DC 20009 DIRECT MAIL false 2333324 93925 2239399 SIEGEL MARKETING GROUP 1845 N FARWELL AVE 300 MILWAUKEE WI 53202 TELEMARKET false 305727 57588 248139 2639051 151513 2487538 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 PRES CABINET MI 498250 498250 538794 LA annual event 336529 336529 359521 29 2198639 2198639 13638927 3033418 3033418 14537242 14537242 -11503824 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 X X X X false true false false false false false false false Howard Kohr Chief Executive Officer 1405710 0 0 0 0 0 26052 0 29862 0 1461624 0 Richard Fishman Vice Chief Executive Officer 861052 0 0 0 0 0 26052 0 32911 0 920015 0 0 0 Chrystal Kern Managing Dir and CFO 385256 0 0 0 12286 0 26052 0 12694 0 436288 0 0 0 Arne Christenson Managing Dir-Policy & Politics 393101 0 0 0 0 0 26052 0 24649 0 443802 0 0 0 Jonathan Missner Managing Dir - Development 434410 0 0 0 0 0 26052 0 32306 0 492768 0 0 0 Elliot Brandt Regional Dir-Southern Pacific 353040 0 0 0 0 0 26052 0 12717 0 391809 0 0 0 Michael Sachs Regional Dir - Northeast 361769 0 0 0 0 0 26052 0 31749 0 419570 0 0 0 Robert Bassin Director - Political Affairs 367945 0 0 0 0 0 26052 0 30769 0 424766 0 0 0 PART I, LINE 4B: HOWARD KOHR: $175,755 RICHARD FISHMAN: $ 71,053 ELLIOT BRANDT, MICHAEL SACHS, AND ROB BASSIN EACH RECEIVED $17,500 THE COMMITTEE HAS ESTABLISHED A 457(F) SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN) FOR THE BENEFIT OF CERTAIN EXECUTIVES. THE COMMITTEE RECOGNIZED $246,700 OF THE EXPENSE TO THE SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN DURING THE YEARS ENDED SEPTEMBER 30, 2014. AS OF SEPTEMBER 30, 2014, THE COMMITTEE HAS AN OBLIGATION OF APPROXIMATELY $860,000 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 CONTRIBUTION PLAN WERE $280,000 FOR THE YEAR ENDED SEPTEMBER 30, 2014. THE COMMITTEE HOLDS ASSETS FOR THE DEFERRED COMPNESATION PLAN OF $1,499,648 AS OF SEPTEMBER 30, 2014 WHICH ARE INCLUDED ON THE COMBINED BALANCE SHEETS AS DEFERRED COMPENSATION INVESTMENTS. AS OF SEPTEMBER 30, 2014 THE COMMITTEE HAS AN OBLIGATION OF $1,499,648, INCLUDED IN THE ACCRUED COMPENSATION EXPENSES ON THE COMBINED BALANCE SHEETS. CHRYSTAL KERN PROPERTY PURCHASE PURCHASE X 60000 36000 false true true MICHAEL SACHS PERSONAL PERSONAL X 75000 43990 false true true 79990 SCHEDULE L, PART II, LOANS TO AND FROM INTERESTED PERSONS: (A) NAME OF PERSON: CHRYSTAL KERN (B) PURPOSE OF LOAN: PURCHASE PROPERTY (A) NAME OF PERSON: MICHAEL SACHS (B) PURPOSE OF LOAN: PERSONAL X 1 100000 FMV X Professional Fees 0 10000 FMV X Office Supplies 0 10000 FMV X Carpet 0 35000 FMV X Event Funding 0 12068 FMV false true false 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 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 91,077 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 3909743 40471226 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 false false true false false false false false false false false false false true true true true true false AMERICAN ISRAEL EDUCATION FOUNDATION C 8538898 CASH AMERICAN ISRAEL EDUCATION FOUNDATION Q 30026781 CASH AIPAC-AIEF ISRAEL RA P 907419 CASH AMERICAN ISRAEL EDUCATION FOUNDATION R 133000 CASH