2014-08-08T12:52:28-05:00 2013-09-30 420714325 MCGLADREY LLP 1861 INTERNATIONAL DRIVE SUITE 400 MCLEAN VA 22102 990 2012-10-01 530217164 AMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE AMER 2026395200 251 H STREET NW WASHINGTON DC 20001 HOWARD KOHR 2026395200 2014-08-06 1 YONG ZHANG CPA P01249785 7033366400 2012 2016-02-25 16:41:14Z HOWARD KOHR 251 H STREET NW WASHINGTON DC 20001 107923665 0 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 49 401 0 115700 103259 70696154 71231309 3423796 3644936 735016 797470 -617787 -23840422 74237179 51833293 0 0 0 0 23284109 26813593 156053 165662 -16893234 44538620 17377315 67978782 44356570 6258397 7476723 109997108 120632230 47045330 46483546 62951778 74148684 THE AMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE IS A GRASSROOTS ADVOCACYORGANIZATION WHOSE MISSION IS TO PROMOTE STRONG U.S./ISRAEL TIESTHROUGH EDUCATIONAL PROGRAMS AND ADVOCACY SUPPORT. 0 0 37941585 3644936 INFORMATION AND MEMBER EDUCATION - POLICY CONFERENCE ANNUAL THREE DAY EVENT HELD TO NUTURE AND ADVANCE THE RELATIONSHIP BETWEEN THE UNITED STATES AND ISRAEL. 5163262 MEMBERSHIP EVENTS AND ACTIVITIES TO SUPPORT THE LOBBYING AND EDUCATIONAL MISSION OF AIPAC. 2806505 INFORMATION AND MEMBER EDUCATION - SUMMIT ANNUAL TWO DAY EVENT OPEN TO AIPAC CLUB MEMBERS. 45911352 0 1 0 1 0 0 0 0 1 1 1 0 1 1 1 1 1 0 1 1 0 0 1 1 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 1 1 1 0 0 1 336 0 1 401 1 1 1 1 IS 0 0 1 1 0 X 49 49 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AL AK AZ AR CA CO CT DC FL GA HI IL KS KY LA ME MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X CHRYSTAL KERN CFO 2026395200 251 H STREET NW WASHINGTON DC 20001 LEE ROSENBERG 4.00 4.00 X X 0 0 0 MICHAEL KASSEN 4.00 4.00 X X 0 0 0 JEFFREY SNYDER 4.00 4.00 X X 0 0 0 DENNIS ALBERS 4.00 4.00 X X 0 0 0 HERTA AMIR 8.00 X X 0 0 0 ROBERT ASHER 4.00 4.00 X X 0 0 0 PAUL L BAKER 4.00 4.00 X X 0 0 0 RICHARD BASSUK 4.00 4.00 X X 0 0 0 DONNA BENDER 8.00 X X 0 0 0 NORM BROWNSTEIN 8.00 X X 0 0 0 DAVID CORDISH 8.00 X X 0 0 0 TED CUTLER 8.00 X X 0 0 0 PHIL DARIVOFF 4.00 4.00 X X 0 0 0 ANN DAVIS 4.00 4.00 X X 0 0 0 JON P DIAMOND 8.00 X X 0 0 0 BOB DIENER 8.00 X X 0 0 0 MELVIN A DOW 4.00 4.00 X X 0 0 0 IKE FISHER 8.00 X X 0 0 0 ALAN FRANCO 8.00 X X 0 0 0 MORT FRIDMAN 8.00 X X 0 0 0 AMY FRIEDKIN 4.00 4.00 X X 0 0 0 HOWARD FRIEDMAN 4.00 4.00 X X 0 0 0 SANDER GERBER 4.00 4.00 X X 0 0 0 HOWARD GREEN 8.00 X X 0 0 0 STEVE GROSSMAN 8.00 X X 0 0 0 RUSSEL HOLDSTEIN 4.00 4.00 X X 0 0 0 ADA HORWICH 8.00 X X 0 0 0 BERNIE KAMINETSKY 8.00 X X 0 0 0 LIONEL KAPLAN 4.00 4.00 X X 0 0 0 BOB KARGMAN 8.00 X X 0 0 0 BETSY KORN 4.00 4.00 X X 0 0 0 MICHAEL LEVIN 8.00 X X 0 0 0 ALAN LEVOW 8.00 X X 0 0 0 EDWARD C LEVY JR 4.00 4.00 X X 0 0 0 BARRY MANNIS 4.00 4.00 X X 0 0 0 BERNICE MANOCHERIAN 8.00 X X 0 0 0 CARLYN MAYER 8.00 X X 0 0 0 ROBERT MAZER 4.00 4.00 X X 0 0 0 LARRY MIZEL 8.00 X X 0 0 0 ERIKA SCHUPAK NEUBERG 8.00 X X 0 0 0 LILIAN PINKUS 8.00 X X 0 0 0 KEVIN PAILET 8.00 X X 0 0 0 AMMON RODAN 4.00 4.00 X X 0 0 0 ARTHUR SANDLER 8.00 X X 0 0 0 STACY SCHUSTERMAN 8.00 X X 0 0 0 SETH YOSSI SIEGEL 8.00 X X 0 0 0 BARRY SILVERMAN MD 4.00 4.00 X X 0 0 0 ROGER SOFER 8.00 X X 0 0 0 ETA SOMEKH 8.00 X X 0 0 0 JAMES HB SPRAYREGEN 8.00 X X 0 0 0 DAVID STEINER 4.00 4.00 X X 0 0 0 DONNA STERNBERG 8.00 X X 0 0 0 ROBERT SUGARMAN 8.00 X X 0 0 0 SID SWARTZ 8.00 X X 0 0 0 ROSELYNE C SWIG 4.00 4.00 X X 0 0 0 MIKE TUCHIN 4.00 4.00 X X 0 0 0 DAVID VICTOR 4.00 4.00 X X 0 0 0 LARRY WEINBERG 8.00 X X 0 0 0 TIM WULIGER 8.00 X X 0 0 0 HARRIET ZIMMERMAN 8.00 X X 0 0 0 HOWARD KOHR 40.00 X 578732 0 188630 RICHARD FISHMAN 40.00 5.00 X 489412 0 107725 CHRYSTAL KERN 40.00 5.00 X 351077 0 29035 JONATHAN MISSNER 40.00 X 393376 0 83115 JONATHAN KESSLER 40.00 5.00 X 310909 0 81280 MICHAEL SACHS 40.00 X 336469 0 87300 ELLIOT BRANDT 40.00 X 340819 0 55289 BRAD GORDIN 40.00 X 317297 0 50722 3118091 0 683096 80 0 1 0 VIVA CREATIVE 164 ROLLINS AVENUE ROCKVILLE MD 20852 EVENT PRODUCTION 5933862 HARGROVE INC 1 HARGROVE DRIVE LANHAM MD 20706 EVENT PRODUCTION 2575783 FOREMOST GLATT KOSHER CATERERS 65 ANDERSON AVENUE MOONACHIE NJ 07074 FOOD SERVICE 1829699 VOLUME SERVICES AMERICA INC 15 SOUTH MAIN STREET GREENVILLE SC 29601 FOOD SERVICE 1600000 AGENCY Q 1110 13TH STREET 450 WASHINGTON DC 20005 DIGITAL AGENCY 1587846 67 10902940 60328369 269494 71231309 ANNUAL CONFERENCE 900099 3644936 3644936 3644936 556265 556265 25543381 25302176 241205 241205 241205 6722266 30788196 -24065930 -24065930 BUILDING SIGN REVENUE 531390 115700 115700 OTHER INCOME 900099 109808 109808 225508 51833293 3644936 115700 -23158652 3351816 1416610 1065392 869814 18158961 9069523 4645894 4443544 1369889 668265 363012 338612 2316203 1129900 613779 572524 1616724 788677 428422 399625 297371 42096 231385 23890 141764 20068 110307 11389 165662 165662 71390 71390 949301 283761 513263 152277 2729251 1225813 810923 692515 1139647 626932 293674 219041 1406411 676020 380362 350029 1008309 550574 160747 296988 31692990 25489072 2524202 3679716 1007915 449258 302328 256329 3152440 1405138 945586 801716 372954 169271 109349 94334 DIRECT MAIL AND MAILING 1581304 1216603 274494 90207 CREDIT CARD FEES 975359 138071 758930 78358 BAD DEBT EXPENSE 646927 288355 194048 164524 FUND.EXP. ON LINE 8B -30788196 -30788196 992178 257345 540965 193868 44356570 45911352 15338452 -16893234 107521 106394 12351448 11618144 8873921 10812679 92916 4002 48000 244683 145144 2421532 4651072 59328948 14851665 45339168 44477283 18609046 24664385 6263358 6491760 15693515 17613367 109997108 120632230 7416055 9466455 3559339 3217481 23645833 22395833 12424103 11403777 47045330 46483546 X 53850125 63150769 8901653 10797915 200000 200000 62951778 74148684 109997108 120632230 X 7476723 1725234 1994949 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 227732 16645 244377 214231 13501 227732 200000 14231 214231 200000 200000 200000 200000 0.81840 0.18160 0 0 8647068 8647068 37151491 5270067 31881424 1103464 693027 410437 12426925 8888571 3538354 44477283 LIMITED PARTNERSHIPS AND CORPORATIONS 6403160 F STATE OF ISRAEL BONDS 88600 F 6491760 DUE FROM AFFILIATE 17308982 INSURANCE CASH SURRENDER VALUE 304385 17613367 DEFERRED RENT 563241 PAYABLE TO AFFILIATE 10000000 CAPITAL LEASE LIABILITY 88766 INTEREST RATE SWAP AGREEMENT 751770 11403777 X 84311654 1725234 100000 30724517 32549751 51761903 71390 71390 51833293 73973376 100000 30788196 30888196 43085180 71390 1200000 1271390 44356570 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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. THE AFFILIATED COMPANY IS A LIMITED LIABILITY COMPANY (LLC) 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 YEAR ENDED SEPTEMBER 30, 2013. THE COMMITTEE FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, 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 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. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED THE COMMITTEE'S TAX POSITIONS AND CONCLUDED THAT THE COMMITTEE HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. GENERALLY, THE COMMITTEE IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2010. PART XI, LINE 2D - OTHER ADJUSTMENTS: CURRENCY LOSS -63,679. FUNDRAISING EXPENSE REPORTED ON LINE 8B 30,788,196. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE REPORTED ON LINE 8B 30,788,196. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT RECOVERY 1,200,000. MIDDLE EAST AND NORTH AFRICA - 1 12 PROGRAM SERVICES INFORMATION AND EDUCATION 1770447 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 5674906 EAST ASIA AND THE PACIFIC 0 0 INVESTMENTS 2237645 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 INVESTMENTS 283987 MIDDLE EAST AND NORTH AFRICA 0 0 INVESTMENTS 88600 NORTH AMERICA 0 0 INVESTMENTS 18990 1 12 0 0 1 12 10074575 0 10074575 1 1 1 0 0 0 X X X 1 AB DATA 1808 SWANN STREET NW WASHINGTON DC 20009 DIRECT MAIL 0 1764165 89172 1674993 SIEGEL MARKETING GROUP 1845 N FARWELL AVE 300 MILWAUKEE WI 53202 TELEMARKETING 0 294452 76490 217962 2058617 165662 1892955 AL AK AZ AR CA CO CT DE 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 DC POLICY CONFERENCE NATIONAL EVENTS 3644936 3644936 21064414 MINYAN MISSION 469000 469000 1052793 31 2608330 2608330 8670989 6722266 6722266 30788196 30788196 -24065930 X X X 0 1 0 0 0 0 0 0 0 HOWARD KOHR 578732 0 0 0 0 0 151521 0 37109 0 767362 0 0 0 RICHARD FISHMAN 489412 0 0 0 0 0 71596 0 36129 0 597137 0 0 0 CHRYSTAL KERN 351077 0 0 0 0 0 25596 0 3439 0 380112 0 0 0 JONATHAN MISSNER 393376 0 0 0 0 0 42596 0 40519 0 476491 0 0 0 JONATHAN KESSLER 310909 0 0 0 0 0 42596 0 38684 0 392189 0 0 0 MICHAEL SACHS 336469 0 0 0 0 0 42596 0 44704 0 423769 0 0 0 ELLIOT BRANDT 340819 0 0 0 0 0 42596 0 12693 0 396108 0 0 0 BRAD GORDIN 317297 0 0 0 0 0 42596 0 8126 0 368019 0 0 0 PART I, LINE 4B THE FOLLOWING EMPLOYEES PARTICIPATED 457F PLAN DURING THE YEAR. HOWARD KOHR: $125,925 RICHARD FISHMAN: $ 46,000 THE COMMITTEE HAS ESTABLISHED A 457(F) SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN FOR THE BENEFIT OF CERTAIN EXECUTIVES. THE COMMITTEE CONTRIBUTED $234,400 TO THIS PLAN DURING THE YEAR ENDED SEPTEMBER 30, 2013. AS OF SEPTEMBER 30, 2013, THE COMMITTEE HAS AN OBLIGATION OF APPROXIMATELY $700,000 RECORDED ON THE BALANCE SHEET AS ACCRUED COMPENSATION EXPENSE. CHRYSTAL KERN CFO PURCHASE PROPERTY X 60000 48000 0 1 1 48000 X 1 200000 FMV X FURNITURE- TV CARTS 1 34494 FMV X CARPET 1 35000 FMV 0 1 0 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 CONFLICTS OF INTEREST PROHIBITED 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 FROM 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 EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE REVIEWS ALL SENIOR STAFF COMPENSATION TAKING INTO ACCOUNT REVIEWS CURRENT INDUSTRY DATA ON LIKE POSITIONS, AND DECISIONS ARE DOCUMENTED AS WELL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CURRENCY LOSS -63,679. INTEREST RATE SWAP VALUATION ADJUSTMENT 858,628. BAD DEBT RECOVERY 1,200,000. 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 3911450 42755614 AMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE AMERICAN ISRAEL EDUCATION FOUNDATION 251 H STREET NW WASHINGTON DC 20001 521623781 PROVIDE EDU. & INFORMATION ABOUT THE RELATIONSHIP BETWEEN THE U.S.AND ISRAEL DC 501(C)(3) LINE 7 AMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 AMERICAN ISRAEL EDUCATION FOUNDATION C 10902940 CASH AMERICAN ISRAEL EDUCATION FOUNDATION Q 28036589 CASH