2015-11-03T10:42:12-06:00 2014-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2014-01-01 521233683 JEWISH INSTITUTE FOR NATIONAL SECURITY AFFAIRS JEWI 2026673900 1307 NEW YORK AVENUE NW NO 200 WASHINGTON DC 20005 MICHAEL MAKOVSKY CHIEF EXECUTIVE OFFICER 2026673900 2015-11-03 1 SCOTT E HALLBERG CPA P01081188 2023319880 2014 2016-04-25 22:37:26Z MICHAEL MAKOVSKY 1307 NEW YORK AVENUE NW NO 200 WASHINGTON DC 20005 4222326 0 X WWW.JINSA.ORG X 1976 DC JINSA ADVOCATES ON BEHALF OF A STRONG U.S. MILITARY, A ROBUST NATIONAL SECURITY POLICY, AND A STRONG U.S. RELATIONSHIP WITH ISRAEL AND OTHER LIKE-MINDED DEMOCRACIES. 22 22 22 0 0 0 2991194 3403433 84196 79780 233 8380 3812 0 3079435 3491593 0 0 0 0 1320526 1386899 3458 0 234334 1992348 2109443 3316332 3496342 -236897 -4749 2415014 2486839 134032 176037 2280982 2310802 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 414225 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. THE TRIP INCLUDED 37 PARTICIPANTS AND 3 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. 232210 GENERALS AND ADMIRALS TRIP TO ISRAEL: ESTABLISHED IN 1982 TO FACILITATE THE EXCHANGE OF PROFESSIONAL INFORMATION BETWEEN AMERICAN AND ISRAELI DEFENSE AND SECURITY PROFESSIONALS. THE TRIP INCLUDED HIGH-LEVEL DISCUSSION ABOUT THREATS TO ISRAEL, REGIONAL SECURITY ISSUES AND AREAS OF US-ISRAEL SECURITY COOPERATION. 213180 LAW ENFORCEMENT EXCHANGE PROGRAM (LEEP) WAS CREATED IN COOPERATION WITH THE 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. 2182066 79780 OTHER PROGRAM SERVICES ARE COMPRISED OF PUBLICATIONS, SUPPORT OUR TROOPS ACTIVITIES AND OTHER TRIPS 2182066 79780 3041681 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 24 0 1 22 1 0 0 0 0 0 1 1 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 0 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 1307 NEW YORK AVENUE NW SUITE 200 WASHINGTON DC 20005 MICHAEL NACHMAN CHAIRMAN 5.00 X X 0 0 0 DAVID JUSTMAN PRESIDENT 5.00 X X 0 0 0 GEORGE VIOLIN MD VICE PRESIDENT & CHAIRMAN, EDITORIAL BOARD, THE JO 3.00 X X 0 0 0 HERB ORNSTEIN CHAIRMAN, AUDIT COMMITTEE 2.00 X X 0 0 0 MORRIS J AMITAY VICE CHAIRMAN 1.00 X X 0 0 0 DAVID P STEINMANN CHAIRMAN OF THE BOARD OF ADVISORS 3.00 X 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 EDWARD WEISS 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 290000 0 38504 HARRIS VEDERMAN DIRECTOR OF NATIONAL OUTREACH 40.00 X 135000 0 36739 BENJAMIN RUNKLE PHD DIRECTOR OF PROGRAMS 40.00 X 130000 0 13000 555000 0 88243 3 0 1 0 DAAT 19 WASHINGTON STREET PO BOX 71047 JERUSALEM ISREAL IS 91710 TRAVEL AGENCY 264913 RAFI SHELEF TOURISM 80 MENACHEM BEGIN RD TEL AVIV ISREAL IS 67138 TRAVEL AGENCY 236808 THE ASSOCIATIONS 1717 RHODE ISLAND AVE WASHINGTON DC 20036 RENT 133992 3 9900 75546 3317987 55997 3403433 REGISTRATION FEES 900099 75366 75366 PUBLICATION REVENUE 900099 4414 4414 79780 50 50 614706 606376 8330 8330 8330 124357 75546 124357 0 3491593 79780 0 8380 328504 229953 65701 32850 846814 683715 67049 96050 56483 46377 3603 6503 75171 59394 7413 8364 79927 62343 8792 8792 79350 55545 10316 13489 115038 81677 14955 18406 56356 40806 7326 8224 82365 62988 9419 9958 146294 103869 19018 23407 653239 653239 107644 107644 17454 12392 2269 2793 12616 8957 1640 2019 OTHER PROGRAMMING 578608 578608 EVENT EXPENSES 186536 186536 DUES AND SUBSCRIPTIONS 32457 32457 RESEARCH & PUBLICATIONS 19743 19743 21743 15438 2826 3479 3496342 3041681 220327 234334 886357 835830 1199485 752771 241383 333329 4593 600 254741 214354 51536 40387 5994 498256 17140 17140 8526 8526 2415014 2486839 134032 176037 134032 176037 X 1175044 1044134 254011 414741 851927 851927 2280982 2310802 2415014 2486839 -4749 34569 0 X X 0 1 X 1 0 X 2377408 2433555 3516783 2991194 3403433 14722373 2377408 2433555 3516783 2991194 3403433 14722373 2526380 12195993 37802 18557 7173 233 50 63815 19712 55371 664 3812 79559 14865747 4507060 0.82040 0.85350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 851927 851927 851927 851927 851927 851927 851927 851927 856973 -5046 851927 0 0 200424 177251 23173 54317 37103 17214 40387 X 3650519 34569 124357 158926 3491593 0 3491593 3620699 124357 124357 3496342 0 3496342 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, 2014 AND 2013, 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, 2014, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2011 THROUGH 2013 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 124,357. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES 124,357. MIDDLE EAST AND NORTH AFRICA - 0 0 PROGRAM SERVICES GENERALS AND ADMIRALS TRIP TO ISRAEL 225551 MIDDLE EAST AND NORTH AFRICA - 0 0 PROGRAM SERVICES ISRAEL TRIP AND CONFERENCE 55857 MIDDLE EAST AND NORTH AFRICA - 0 0 PROGRAM SERVICES LAW ENFORCEMENT EXCHANGE PROGRAM 209557 MIDDLE EAST AND NORTH AFRICA - 0 0 PROGRAM SERVICES MILATARY ACADMIES PROGRAM 414226 0 0 0 0 0 0 905191 0 905191 0 0 0 0 0 0 HENRY M JACKSON AWARD DINNER 199903 75546 124357 2631 121726 199903 75546 124357 2631 121726 124357 0 X 1 1 X X 0 0 0 0 0 0 0 0 0 MICHAEL MAKOVSKY PHD CHIEF EXECUTIVE OFFICE 290000 0 0 0 0 0 29000 0 9504 0 328504 0 0 0 HARRIS VEDERMAN DIRECTOR OF NATIONAL OUTREACH 135000 0 0 0 0 0 13084 0 23655 0 171739 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 55997 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 SELETION OF THE INDEPENDENT AUDITOR, OVERSIGHT OF THE AUDIT AND THE FINANCIAL STATEMENTS.