2014-11-03T12:27:41-06:00 2013-12-31 204153538 ROSENBERG & MANENTE PLLC 1 LINDEN PLACE GREAT NECK NY 11021 990 2013-01-01 237254561 THE JEWISH AGENCY FOR ISRAEL JEWI 2123396042 48 KING GEORGE STREET JERUSALEM ISRAEL IS 91000 MOSHE ASHIRIE CHIEF FINANCIAL OFFICER 2123396042 2014-10-22 1 PAUL ADEST P00014684 5164820001 2014-09-29 2013 2015-11-30 17:44:51Z MOSHE ASHIRIE 48 KING GEORGE STREET JERUSALEM ISRAEL FOREIGN COUNTRY IS 462350000 0 X WWW.JAFI.ORG X 1948 IS THE JEWISH AGENCY FOR ISRAEL IS A GLOBAL JEWISH ORGANIZATION CENTERED IN ISRAEL WHOSE MISSION IS TO INSPIRE JEWS THROUGHOUT THE WORLD TO CONNECT WITH THEIR PEOPLE, HERITAGE AND LAND, AND EMPOWER THEM TO BUILD A THRIVING JEWISH FUTURE AND A STRONG ISRAEL. 120 111 1432 28000 0 0 295887000 273661000 50698000 64281000 50437000 66701000 12662000 57707000 409684000 462350000 0 0 0 0 98329687 125704478 0 0 11224000 297171313 241622522 395501000 367327000 14183000 95023000 470788000 512466000 413717000 360372000 57071000 152094000 X THE JEWISH AGENCY FOR ISRAEL IS A GLOBAL JEWISH ORGANIZATION CENTERED IN ISRAEL WHOSE MAIN GOALS ARE;1 TO BRING A SUBSTANTIAL NUMBER OF JEWS TO LIVE IN ISRAEL2 TO CONNECT THE NEXT GENERATION WITH ISRAEL AND THE JEWISH PEOPLE3 TO INVOLVE WORLD JEWRY WITH ISRAELIS IN SHAPING THE FUTURE CHARACTER OF ISRAEL 0 0 72392000 20696188 ALIYAH, ABSORPTION AND SPECIAL OPERATIONS - PROVIDES SERVICES TO THOSE AROUND THE WORLD WHO WISH TO IMMIGRATE TO ISRAEL, AND RECENT IMMIGRANTS WHO NEED ASSISTANCE ACCULTURATING TO THEIR NEW ENVIRONMENT. THE UNIT PROVIDES PRE-IMMIGRATION SERVICES SUCH AS VISA FACILITATION, INFORMATION SESSIONS, AND ONE-WAY TICKETS TO ISRAEL. A GREAT MANY OF THE BENEFICIARIES ARE FLEEING REGIONS THAT ARE EMBATTLED, UNSTABLE, OR HOSTILE TO JEWS.ONCE THEY ARRIVE IN ISRAEL, THE AGENCY PROVIDES IMMIGRANTS WITH EMPLOYMENT SERVICES, HEBREW LESSONS, SOCIAL ACTIVITIES AND, IN THOUSANDS OF CASES, TRANSITIONAL HOUSING. IN 2013, MORE THAN 19,000 PEOPLE IMMIGRATED WITH OUR SUPPORT, AND MORE THAN 21,000 NEW AND VETERAN IMMIGRANTS RECEIVED SUPPORT SERVICES IN ISRAEL ITSELF. FLAGSHIP PROGRAMS INCLUDE 22 ABSORPTION CENTERS. 35537000 10414900 YOUNG ACTIVISM - PROGRAM IS DEDICATED TO 1) HELPING DISADVANTAGED POPULATIONS IN ISRAEL AND AROUND THE WORLD, AND 2) FOSTERING CIVIC-MINDEDNESS AMONG JEWISH AND ISRAELI YOUNG ADULTS. AMONG THE PROGRAMS ARE: A) YOUTH FUTURES, PROVIDING MENTORS AND INTENSIVE SUPPORT TO AT-RISK PRE-TEENS AND ADOLESCENTS. B) "YOUTH VILLAGES," PROVIDING RESIDENTIAL REHAB. SERVICES TO AT-RISK CHILDREN AND TEENS. C) PROJECT TEN, BRINGING TOGETHER ISRAELI AND JEWISH YOUNG ADULTS FOR SUSTAINABLE DEVELOPMENT VOLUNTEER PROGRAMS IN INDIA, MEXICO, ETHIOPIA, AND ISRAEL. D) KETZEV, PROVIDING TRAINING TO YOUNG ADULTS WISHING TO CREATE SELF-SUSTAINING "SOCIAL BUSINESSES" THAT IMPROVE QUALITY OF LIFE FOR THOSE IN NEED. E) "MECHINOT" PROGRAMS THAT BUILD SELF-SUFFICIENCY, CONFIDENCE, AND VOLUNTEERISM IN ISRAELIS BEFORE OR AFTER ARMY SERVICE. 35113000 2534936 ISRAEL EXPERIENCES - OPERATES OR FUNDS PROGRAMS THAT BRING TEENAGE AND YOUNG-ADULT JEWS FROM AROUND THE WORLD FOR EDUCATIONAL TOURISM EXPERIENCES IN ISRAEL, WHICH HAVE BEEN PROVEN IN ACADEMIC STUDIES TO HELP THEM FEEL PRIDE IN THEIR HERITAGE. OUR FLAGSHIP PROGRAMS ARE: A) MASA ISRAEL JOURNEY, WHICH PROVIDES PROGRAM SCHOLARSHIPS AND PROGRAM DEVELOPMENT SUPPORT FOR VOLUNTEER, STUDY ABROAD, INTERNSHIP, AND FELLOWSHIP PROGRAMS LASTING 5 TO 12 MONTHS. B) TAGLIT-BIRTHRIGHT ISRAEL, FOR WHICH WE ARE A MAJOR PARTNER. C) ONWARD ISRAEL, A JEWISH AGENCY PROGRAM THAT PROVIDES 6-TO-10-WEEK, RESUME-BUILDING EXPERIENCES. D) MACHON CENTER FOR LEADERSHIP IS AN ISRAEL-BASED TRAINING PROGRAM FOR JEWISH TEENS AND YOUNG ADULTS FROM AROUND THE WORLD. 183550999 30634976 183550999 30634976 326592999 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 1 0 1 X 0 0 1432 1 0 1 IS RS BO LG UP MD UY AR BR UK GM NL AU GG AJ UZ KZ HU FR LH 0 0 0 0 0 0 X 120 111 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X THE JEWISH AGENCY FOR ISRAEL 2123396042 48 KING GEORGE ST JERUSALEM ISRAEL JERUSALEM IS 91920 DAVID BREAKSTONE DIRECTOR 40.00 X 0 169533 18799 YEHIEL WASSERMAN DIRECTOR 40.00 X 0 123218 12287 DANNY KRICHMAN DIRECTOR 40.00 X 0 160268 16728 GUSTIN YEHOSHUA BRAVERMAN DIRECTOR 40.00 X 0 160205 16728 YAAKOV HAGOEL DIRECTOR 40.00 X 0 164151 16728 NATAN SHARANSKY CHAIRMAN OF THE EXECUTIVE 40.00 X X 221201 0 23560 RANI TRANIN DEPUTY CHAIRMAN OF EXECUTI 40.00 X X 157422 0 16727 ALAN HOFFMANN CHIEF EXECUTIVE OFFICER 40.00 X 198884 0 21426 JOSH SCHWARCZ SECRETARY GENERAL 40.00 X 178417 0 18221 MIKHAIL GALPERIN PRESDENT/CEO JAID 40.00 X 639105 0 47931 ARTHUR SANDMAN E.V.P. JAID 40.00 X 247250 0 38364 MOSHE SCHIFF VP HUMAN RESOURCES 40.00 X 173910 0 17325 MOSHE ASHIRIE CHIEF FINANCIAL OFFICER 40.00 X 179930 0 18099 ASSAF SELA COMPTROLLER 40.00 X 179600 0 18724 NIRIT FRENCH VP MARKETING 40.00 X 225500 0 34644 DOV YAHAV CHIEF INFORMATION OFFICER 40.00 X 166719 0 17821 MARSHA SUSSMAN VP FUNDRAISING SYSTEMS & ANALYTICS 40.00 X 168000 0 0 2735938 777375 354112 58 0 1 0 SHLOMO BEN LULU 11 YEHOSHUA BERUCHI ST JERUSALEM JERUSALEM IS CONSTRUCTION CONTRACTOR 625701 MORDECHAI MENASHE 55 HASHOFAR ST MAALEH ADUMIM IS CONSTRUCTION CONTRACTOR 279720 KPMG - SOMEKH HAIKIN 8 HARTUM ST JERUSALEM JERUSALEM IS AUDITING SERVICES 261511 SLAVA POGREBENSKY BARKLATA ST MOSCOW RS CONSULTING 214705 NADAV COHEN SHIMONI ST JERUSALEM ISRAEL JERUSALEM JERUSALEM IS ACTIVITY ORGANIZATION 214459 7 15063000 258598000 273661000 IMMIGRATION & ABSORPTION` 900099 20696188 20696188 YOUNG ACTIVISM 900099 10414900 10414900 COMMUNITY SERVICES 900099 7136130 7136130 SHLICHIM & ISRAEL FELLOWS 900099 7107054 7107054 ISRAEL EXPERIENCES 900099 2534936 2534936 16391792 16391792 64281000 13157000 13157000 6374000 0 6374000 6374000 6374000 53544000 0 53544000 53544000 53544000 DECREASE IN PENSION LIABILITIES 900009 34008000 34008000 OTHER INCOME 900099 12698000 12698000 COLLECTION OF DOUBTFUL DEBTS 900099 4627000 4627000 51333000 462350000 135145000 0 53544000 X 3273704 2040910 1232794 122430774 91472869 23240922 7716983 ALLOCATIONS AND SOCIAL 60928000 60928000 OTHER FUNCTIONS 56314931 49812539 4228169 2274223 IMMIGRATION AND ABSORPT 54371093 54371093 ISRAEL EXPERIENCE 33206242 33206242 36802256 36802256 367327000 326592999 29510001 11224000 96338000 87950000 112103000 159208000 87427000 84618000 1543000 1209000 259335000 124221000 132775000 135114000 40602000 44367000 470788000 512466000 64456000 57978000 37983000 21656000 311278000 280738000 413717000 360372000 X -96879000 6312000 153950000 145782000 57071000 152094000 470788000 512466000 95023000 0 X 0 1 X 1 0 X 347756000 315712000 347756000 346585000 337942000 1695751000 347756000 315712000 347756000 346585000 337942000 1695751000 1695751000 36171000 33732000 3991000 5874000 13157000 92925000 37494000 48869000 43491000 44563000 53544000 227961000 2016637000 123425000 0.84090 0.83020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 214398000 86611000 127787000 44700000 37465000 7235000 237000 145000 92000 135114000 INVESTMENT IN COMPANIES - SCHEDULE 3 44367000 C 44367000 LIABILITY FOR EMPLOYEE RETIREMENT 254833000 OTHER MISC. LIABILITIES 25905000 280738000 462350000 0 462350000 0 462350000 367327000 0 367327000 0 367327000 0 EAST ASIA AND THE PACIFIC 20 20 PROGRAM SERVICES/GRANTS 1843282 EUROPE 40 86 PROGRAM SERVICES/GRANTS 21338792 MIDDLE EAST AND NORTH AFRICA 90 1432 PROGRAM SERVICES/GRANTS 277321965 NORTH AMERICA 10 40 PROGRAM SERVICES/GRANTS 2342391 RUSSIA AND THE NEWLY INDEPENDENT STATES TOTAL 150 310 PROGRAM SERVICES/GRANTS 19464696 SOUTH AMERICA 35 106 PROGRAM SERVICES/GRANTS 12946357 SOUTH ASIA 5 98 PROGRAM SERVICES/GRANTS 292282 SUB- SAHARAN AFRICA 5 40 PROGRAM SERVICES/GRANTS 2684410 355 2132 0 0 355 2132 338234175 0 338234175 SCHEDULE F, PART II: IN SUPPORT OF 700 INSTITUTIONS 60928000 VARIOUS INDIVIDUALS 1533 1013025 0 0 0 0 0 0 PART I, LINE 2: ORGANIZATION IS LOCATED PRIMARILY IN ISRAEL. ALL GRANTS ARE MONITORED FOR COMPLIANCE BY THE CENTRAL OFFICE PART III, COL (C): PRIMARY FUNCTION IS ASSISTANCE TO FOREIGN INDIVIDUALS WHO QUALIFY FOR VARIOUS PROGRAMS X X X 0 0 0 0 0 0 0 0 0 DAVID BREAKSTONE DIRECTOR 0 169533 0 0 0 0 0 0 0 18799 0 188332 0 0 DANNY KRICHMAN DIRECTOR 0 160268 0 0 0 0 0 0 0 16728 0 176996 0 0 GUSTIN YEHOSHUA BRAVERMAN DIRECTOR 0 160205 0 0 0 0 0 0 0 16728 0 176933 0 0 YAAKOV HAGOEL DIRECTOR 0 164151 0 0 0 0 0 0 0 16728 0 180879 0 0 NATAN SHARANSKY CHAIRMAN OF THE EXECUTIVE 221201 0 0 0 0 0 0 0 23560 0 244761 0 0 0 RANI TRANIN DEPUTY CHAIRMAN OF EXECUTI 157422 0 0 0 0 0 0 0 16727 0 174149 0 0 0 ALAN HOFFMANN CHIEF EXECUTIVE OFFICER 198884 0 0 0 0 0 0 0 21426 0 220310 0 0 0 JOSH SCHWARCZ SECRETARY GENERAL 178417 0 0 0 0 0 0 0 18221 0 196638 0 0 0 MIKHAIL GALPERIN PRESDENT/CEO JAID 639105 0 0 0 0 0 0 0 47931 0 687036 0 0 0 ARTHUR SANDMAN E.V.P. JAID 247250 0 0 0 0 0 0 0 38364 0 285614 0 0 0 MOSHE SCHIFF VP HUMAN RESOURCES 173910 0 0 0 0 0 0 0 17325 0 191235 0 0 0 MOSHE ASHIRIE CHIEF FINANCIAL OFFICER 179930 0 0 0 0 0 0 0 18099 0 198029 0 0 0 ASSAF SELA COMPTROLLER 179600 0 0 0 0 0 0 0 18724 0 198324 0 0 0 NIRIT FRENCH VP MARKETING 225500 0 0 0 0 0 0 0 34644 0 260144 0 0 0 DOV YAHAV CHIEF INFORMATION OFFICER 166719 0 0 0 0 0 0 0 17821 0 184540 0 0 0 MARSHA SUSSMAN VP FUNDRAISING SYSTEMS & ANALYTICS 168000 0 0 0 0 0 0 0 0 0 168000 0 0 0 BRUCE ARBIT MEMBER BOARD OF GOVERNERS 631787 THE ORGANIZATION HAS ENTERED INTO A CONTRACT WITH A COMPANY FOUNDED BY THE INTERESTED PERSON. THE BOARD HAS APPROVED THE TRANSACTION FOR THE COMPANY TO PROVIDE VARIOUS DATABASE AND INFORMATIONAL SERVICES. 0 FORM 990, PART VI, SECTION B, LINE 11 990 PROVIDED TO APPROPRIATE COMMITTEE FOR REVIEW FORM 990, PART VI, SECTION B, LINE 12C ALL NEW MEMBERS MUST REPORT POTENTIAL CONFLICTS OF INTEREST WITHIN 60 DAYS OF APPOINTMENT FOR REVIEW BY THE CHAIRPERSON OF THE BOARD AND THE CHAIRPERSON OF THE EXECUTIVE. ALL MEMBERS MUST SUBMIT AN ANNUAL DISCLOSURE STATING COMPLIANCE WITH THE WRITTEN POLICIES. FORM 990, PART VI, SECTION B, LINE 15 THIS POLICY ON THE PROCESS FOR DETERMINING COMPENSATION OF THE JEWISH AGENCY FOR ISRAEL (JAFI) APPLIES TO THE FOLLOWING PERSONS EMPLOYED BY JAFI AS PER TWO SEPARATE GROUPS: GROUP 1, THE CHAIRMAN OF THE EXECUTIVE, THE TREASURER, DIRECTOR GENERAL, THE COMPTROLLER. GROUP 2 THE OTHER OFFICERS AND KEY EMPLOYEES , CHIEF FINANCIAL OFFICER, DEPUTY DIRECTOR GENERAL, DIRECTOR GENERALS OF THE OPERATING DEPARTMENTS, ,LEGAL-COUNSEL AND SECRETARY-GENERAL. 1. REVIEW AND APPROVAL POLICY FOR GROUP 1 THE COMPENSATION OF THE PERSON HAS BEEN DETERMINED IN THE PAST AS BEING THE SIMILAR( BUT NOT IDENTICAL)SALARY AS COMPARABLE DEFINED GOVERNMENT OFFICIALS. THE SALARY IS DETERMINED BY A COMPENSATION COORDINATOR WHO IS AN INDEPENDENT PERSON WHO DOES NOT REPORT TO ANY OF THE MEMBERS OF THIS GROUP. POLICY FOR GROUP 2 THE COMPENSATION OF THE PERSON IS APPROVED BY A COMPENSATION COMMITTEE FOR SENIOR OFFICERS HEADED BY THE GENERAL DIRECTOR WHO DOES NOT REPORT TO ANY OF THE MEMBERS OF THIS GROUP. FOR EACH GROUP OF OFFICERS THERE IS A PRE-DEFINED SALARY SCALE .EACH SUCH SENIOR OFFICER SIGNS A PERSONAL AGREEMENT UNDER THE COLLECTIVE AGREEMENT FOR SENIOR OFFICERS. 2. USE OF DATA AS TO COMPARABLE COMPENSATION THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS OR AS DETERMINED. 3. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS OF THE COMPENSATIONS COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 ALL POLICIES ARE AVAILABLE UPON REQUEST FORM 990, PART IX, LINE 24E YOUNG ACTIVISM: PROGRAM SERVICE EXPENSES 19,398,451. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,398,451. ACTIVITIES WITH RUSSIAN SPEAKING JEWRY: PROGRAM SERVICE EXPENSES 17,403,805. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,403,805. CONGRESS CENTER LTD (A FOREIGN CORPORATION) ISRAEL SHAZAR BOULEVAR 1 JERUSALEM ISRAL JERUSALEM IS CONFERENCE CENTER IS 9230343 58501296 THE JEWISH AGENCY FOR ISRAEL REAL ESTATE PARTICIPATIONS LTD(A FOREIGN CORPORATION) ISRAEL 12 BET HADFUS JERUSALEM ISRAEL JERUSALEM IS REAL ESTATE MANAGEMENT IS 5020079 22093633 THE JEWISH AGENCY FOR ISRAEL ISRAEL AGRICULTURAL SETTLEMENT CO (A FOREIGN CORPORATION) ISRAEL POB 20107 TEL-AVIV ISRAEL JERUSALEM IS LOAN COLLECTION IS 7011 472041 THE JEWISH AGENCY FOR ISRAEL SPIRIT OF ISRAEL - ISRAELI CAMPAIGN LTD 17 KAPLAN STREET TEL-AVIV ISRAEL TEL AVIV IS FUNDRAISING IS 2235343 1397757 THE JEWISH AGENCY FOR ISRAEL PRODUCTION AND DEVELOPMENT LTD 48 KING GEORGE STREET JERUSALEM I JERUSALEM IS DORMANT IS 0 0 THE JEWISH AGENCY FOR ISRAEL DATA PROCESSING BUREAU LTD 48 KING GEORGE STREET JERUSALEM I JERUSALEM IS COMPUTER SERVICES IS 6537790 2873235 THE JEWISH AGENCY FOR ISRAEL THE ISRAEL EXPERIENCE LTD 3 HAASKAN STREET JERUSALEM ISRAEL JERUSALEM IS EDUCATIONAL TOURISM IS 47167000 11956000 THE JEWISH AGENCY FOR ISRAEL NATIONAL COMPANY FOR EDUCATION DEVELOPMENT AND ABSORPTION LTD 48 KING GEORGE STREET JERUSALEM I JERUSALEM IS EMPLOYMENT AGENCY IS 9236159 3800346 THE JEWISH AGENCY FOR ISRAEL OLAMIT LTD 48 KING GEORGE STREET JERUSALEM I JERUSALEM IS PROJECT OUTSOURCING IS 9600355 3167963 THE JEWISH AGENCY FOR ISRAEL IDUD LTD 6 BET HASHOEVA PASSAGE TEL-AVIV I TEL AVIV IS DEBT COLLECTION IS 2031462 4887352 THE JEWISH AGENCY FOR ISRAEL MASA LTD 3 HAASKAN STREET JERUSALEM ISRAEL JERUSALEM IS LONG TERM STAY FACILITATOR IS 43375800 16537309 THE JEWISH AGENCY FOR ISRAEL JEWISH PEOPLE POLICY PLANNING INSTITUTE GIVAT RAM JERUSALEM ISRAEL JERUSALEM IS RESEARCH INSTITUTE IS 1993941 572382 THE JEWISH AGENCY FOR ISRAEL JEWISH AGENCY - AMERICAN SECTION INC 633 THIRD AVE - 21ST FLR NEW YORK NY 10017 131919802 CULTURE NY 447354 6014621 THE JEWISH AGENCY FOR ISRAEL JEWISH AGENCY FOR ISRAEL - FRANCE 140 BOULEVARD MALESHERBES PARIS F PARIS FRANCE FR CULTURE FR 2870000 4363000 THE JEWISH AGENCY FOR ISRAEL YOUTH VILLAGE KIRYAT YEARIM LTD (A FOREIGN CORPORATION) KIRYAT YEARIM ISRAEL KIRYAT YEARIM ISRAEL IS YOUTH VILLAGE IS 2931565 2719389 THE JEWISH AGENCY FOR ISRAEL DAROMA IDAN HANEGEV (A FOREIGN CORPORATION) 48 KING GEORGE STREET JERUSALEM I JERUSALEM ISRAEL IS DEVELOPMENT OF PERIPHERY IS 1405982 342494 THE JEWISH AGENCY FOR ISRAEL AMIGOUR 2000 LTD 12 KAPLAN ST TEL AVIV ISRAEL TEL AVIV ISRAEL IS PROJECTS IS 798905 1574133 THE JEWISH AGENCY FOR ISRAEL JEWISH AGENCY INTERNATIONAL DEVELOPMENT LLC NEW YORK NEW YORK NY 10017 300643709 MARKETING AND FUNDRAISING NY 6160901 1656947 THE JEWISH AGENCY FOR ISRAEL AMIGOUR ASSET MANAGEMENT LTD (FOREIGN CORPORATION) 12 KAPLAN ST TEL AVIV ISRAEL TEL AVIV ISRAEL IS 300189203 IS 24346720 23163592 THE JEWISH AGENCY FOR ISRAEL MISHOLEI HINUCH - AN EDUCATIONAL MANAGEMENT CO LTD (A FOREING CORPORATION) KIRYAT TIVON ISRAEL IS YOUTH VILLAGE IS 7023292 3787093 THE JEWISH AGENCY FOR ISRAEL AMIGOUR ASSET MANAGEMENT LTD (FOREIGN CORPORATION) 12 KAPLAN ST TEL AVIV ISRAEL TEL AVIV ISRAEL IS 300189203 SPECIAL HOUSING IS 501(C)(1) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 WORLD ZIONIST ORGANIZATION P 21436000 SERVICES PROVIDED