2024-08-08T15:17:28-05:00 2023-09-30 BDO USA 8401 GREENSBORO DRIVE 800 MCLEAN VA 22102 990 2022-10-01 521623781 American Israel Education Foundation Inc % SUZANNE KINZER CFO AMER 2026395180 251 H Street NW Washington DC 20001 SUZANNE KINZER CFO 2026395180 2024-08-08 true Marc Berger P01871563 7038930600 2022 2024-08-08 14:25:15Z Arne Christenson 251 H Street NW Washington DC 20001 119186280 false X www.aiefdn.org X 1989 DC SEE SCHEDULE O 19 18 0 20 0 0 56931869 66477348 0 0 2418352 2867202 338123 640538 59688344 69985088 0 0 0 0 24066701 25527159 0 0 4498918 20574873 26676410 44641574 52203569 15046770 17781519 165821131 186940058 2094756 189055 163726375 186751003 X AIEF IS THE CHARITABLE ORGANIZATION AFFILIATED WITH THE AMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE (AIPAC), A NON-PROFIT ORGANIZATION. AIEF PROVIDES FINANCIAL RESOURCES TO AIPAC CONSISTENT WITH THE FOUNDATION'S STATUS AS A CHARITABLE AND EDUCATIONAL 501(C)(3) ORGANIZATION, SUPPORTING EDUCATIONAL PROGRAMS INCLUDING MIDDLE EAST RESEARCH, EDUCATIONAL MATERIALS AND CONFERENCES, AND LEADERSHIP PROGRAMS FOR UNIVERSITY STUDENTS, AS WELL AS SPONSORED TRIPS TO HELP EDUCATE POLITICAL LEADERS AND INFLUENTIALS ABOUT THE IMPORTANCE OF THE UNITED STATES-ISRAEL RELATIONSHIP. false false 35523518 0 0 TO GATHER AND DISSEMINATE INFORMATION ON ISSUES AFFECTING THE U.S.-ISRAEL RELATIONSHIP. IN ADDITION, HOST MISSION TRIPS TO ISRAEL EDUCATING PARTICIPANTS, MEMBERS OF CONGRESS, CONGRESSIONAL STAFF, AND OTHER NATIONAL LEADERS ON THE IMPORTANCE OF THE U.S.-ISRAEL RELATIONSHIP. 35523518 true true false true false false true false true false false false false false true true true false false true false false false false false false false false true false false false false false false false false true false false false false true false true false true X 2 0 true 0 false true IS false false false false false false false false false false X 19 18 false false false false false false false true true false false true true true true true true false AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC ND OR PA RI SC TN UT VA WV WI X SUZANNE KINZER CFO 2026395180 251 H STREET NW Washington DC 20001 X Richard L Fishman Executive Director 5.0 40.0 X X 0 1216046 76715 Arne Christenson Managing Director 5.0 40.0 X 0 730777 76715 Suzanne M Kinzer Chief Financial Officer 5.0 40.0 X 0 496241 57170 Lee Rosenberg President 4.0 4.0 X X 0 0 0 Alan Levow Vice President 4.0 4.0 X X 0 0 0 Donna Sternberg Treasurer 8.0 0.0 X X 0 0 0 Dennis Albers Board Member 8.0 0.0 X 0 0 0 Richard Bassuk Board Member 4.0 4.0 X 0 0 0 Betsy Berns Korn Board Member 4.0 4.0 X 0 0 0 Robert Cohen Board Member 4.0 8.0 X 0 0 0 Phil Darivoff Board Member 8.0 0.0 X 0 0 0 Ann Davis Board Member 8.0 0.0 X 0 0 0 Robert Diener Board Member 8.0 0.0 X 0 0 0 Joseph Felson Board Member 8.0 0.0 X 0 0 0 Martin Geller Board Member 8.0 0.0 X 0 0 0 Beryl Grace Board Member (10/22-2/23) 8.0 0.0 X 0 0 0 Michael Kassen Board Member 4.0 4.0 X 0 0 0 Barry Mannis Board Member 8.0 0.0 X 0 0 0 Gila Milstein Board Member 8.0 0.0 X 0 0 0 Amnon Rodan Board Member 8.0 0.0 X 0 0 0 Jeffrey Snyder Board Member 8.0 0.0 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 0 2443064 210600 0 false true false 0 66477348 2002706 66477348 0 3241170 0 3241170 0 0 0 0 0 48827224 49201192 -373968 -373968 -373968 0 0 0 0 0 0 0 0 0 OTHER INCOME 900099 640538 640538 640538 69985088 0 3507740 0 0 0 0 3143102 1491916 1298505 352681 0 16881782 11161934 3731724 1988124 1633156 1130017 319519 183620 2522729 1594124 611351 317254 1346390 847195 363820 135375 0 126446 33590 92404 452 149739 12487 136496 756 0 0 334282 334282 1570870 768665 688417 113788 0 2021749 1171416 570351 279982 1015127 592268 312555 110304 0 2570534 1503204 524240 543090 650245 480643 121105 48497 0 5275109 4040871 862782 371456 0 0 0 561830 69085 442300 50445 TRIPS 6541517 6541517 0 0 BAD DEBT 1689404 0 1689404 0 CREDIT CARD FEES 81881 51 81830 0 ED PROGRAM & DIR MAIL COST 4087677 4084535 48 3094 52203569 35523518 12181133 4498918 11549067 14609228 0 0 36365067 44621958 0 0 0 0 0 0 10000000 10000000 0 0 499812 605343 0 0 97125861 104970689 6349249 7399245 0 0 0 0 3932075 4733595 165821131 186940058 62098 189055 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2032658 0 2094756 189055 X 116309754 130533393 47416621 56217610 163726375 186751003 165821131 186940058 X 17781519 5290492 -47383 X false true X false false X 87178048 58656174 59611571 56931869 66477348 328855010 0 0 87178048 58656174 59611571 56931869 66477348 328855010 2568216 326286794 1070701 1359351 1471713 1693965 3241170 8836900 0 336974 159749 117524 338123 640538 1592908 339284818 0.96169 0.96115 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 52203569 52203569 1000000 250000 1000000 1000000 1000000 1000000 4000000 6000000 250000 250000 250000 250000 1000000 1500000 Schedule C, PART IV, Supplemental Information: WHILE AIEF HAS MADE A 501(H) ELECTION, IT DOES NOT ENGAGE IN ANY LOBBYING ACTIVITIES. ALL TRIPS SPONSORED BY AIEF ARE EDUCATIONAL IN NATURE AND ARE NOT LOBBYING. X false 47324821 5183094 5300063 1660642 56147336 50499458 4535802 -6683456 1026983 47324821 40169367 3797922 7640112 1107943 50499458 35455360 3636770 2351802 1274565 40169367 33524473 1832296 1309757 1211166 35455360 0.82000 0.04000 0.14000 false false 0 0 X 74893915 5290492 -47383 5243109 69650806 334282 334282 69985088 51869287 51869287 334282 334282 52203569 SCHEDULE D, Part III, Line 4: DESCRIPTION OF COLLECTIONS LOBBY PAINTING AND LIBRARY STAINED GLASS WINDOW REPRESENT THE HISTORICAL RELATIONSHIP BETWEEN THE US AND ISRAEL. SCHEDULE D, PART V, LINE 4: DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS BOARD DESIGNATED ENDOWMENTS - THE BOARD OF DIRECTORS DESIGNATED ENDOWMENTS WITHOUT DONOR RESTRICTIONS TO SUPPORT AIEF'S INFORMATION AND MEMBER EDUCATION PROGRAMS. ENDOWMENTS WITH DONOR RESTRICTIONS - ENDOWMENTS SUBJECT TO STIPULATIONS IMPOSED BY DONORS. SOME DONOR RESTRICTIONS ARE TEMPORARY IN NATURE; THOSE RESTRICTIONS WILL BE MET BY ACTIONS OF AIEF OR BY THE PASSAGE OF TIME. OTHER DONOR RESTRICTIONS ARE PERPETUAL IN NATURE, WHERE THE DONOR STIPULATES THE FUNDS BE MAINTAINED IN PERPETUITY. SCHEDULE D, PART X, LINE 2: UNDER ASC TOPIC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, THE FOUNDATION 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 TECHINICAL 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. MANAGEMENT EVALUATED THE FOUNDATION'S TAX POSITIONS AND CONCLUDED THAT THE FOUNDATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF ASC 740-10. GENERALLY, THE FOUNDATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE SEPTEMBER 30, 2020. SCHEDULE D, Part XI, line 2d: OTHER CHANGE CHANGE IN VALUE OF BENEFICIAL INTEREST IN CHARITABLE LEAD TRUST -47,383 true false true false false false false true false false false false false false false Richard L Fishman Executive Director 0 937721 0 0 0 278325 0 32300 0 44415 0 1292761 0 0 Arne Christenson Managing Director 0 730777 0 0 0 0 0 32300 0 44415 0 807492 0 0 Suzanne M Kinzer Chief Financial Officer 0 496241 0 0 0 0 0 32300 0 24870 0 553411 0 0 SCHEDULE J, PART I, LINE 3: AIEF HAS NO EMPLOYEES, BUT THROUGH A SHARED SERVICES RELATIONSHIP WITH AIPAC (THE 501(C)(4) ENTITY WITH WHICH IT IS AFFILIATED), AIEF SHARES THE COSTS OF FUNDING AIPAC EMPLOYEES' SALARIES AND ACTIVITIES, WHICH ARE CONSISTENT WITH AIEF'S 501(C)(3) STATUS AND WHICH ACCOMPLISHES AIEF'S CHARITABLE AND EDUCATIONAL MISSION. OFFICERS' SALARIES ARE REPORTED ON IRS FORM 990, PART VII. AIPAC ENGAGES AN INDEPENDENT THIRD PARTY TO REVIEW THE REASONABLENESS OF THE COMPENSATION FOR THE EXECUTIVE DIRECTOR. WORK OF THE THIRD PARTY INCLUDES COMPARING COMPENSATION DATA WITH SIMILARLY SITUATED ORGANIZATIONS. AIPAC PROVIDES DATA TO THE COMPENSATION COMMITTEE, WHO REVIEWS AND MAKES DETERMINATIONS ON ANNUAL COMPENSATION ADJUSTMENTS. FOR COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES, AIPAC REVIEWS SALARY SURVEY INFORMATION AND OTHER PUBLICLY AVAILABLE INFORMATION IN DETERMINING ANNUAL COMPENSATION ADJUSTMENTS. THE COMPENSATION COMMITTEE REVIEWS ANNUAL COMPENSATION ADJUSTMENTS. SCHEDULE J, PART I, LINE 4B: THE FOLLOWING EMPLOYEES PARTICIPATED IN A 457(F) PLAN DURING THE YEAR FROM A RELATED ORGANIZATION, AMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE: RICHARD FISHMAN $278,325 457(F). THE COMMITTEE HAS ESTABLISHED A 457(F) SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN FOR THE BENEFIT OF CERTAIN EXECUTIVES. THE COMMITTEE RECOGNIZED $648,661 OF THE EXPENSE TO THE SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2023. X 75 2002706 FMV false true false FORM 990, PART III, LINE 1: AIEF IS THE CHARITABLE ORGANIZATION AFFILIATED WITH THE AMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE (AIPAC), A NON-PROFIT ORGANIZATION. AIEF PROVIDES FINANCIAL RESOURCES TO AIPAC CONSISTENT WITH THE FOUNDATION'S STATUS AS A CHARITABLE AND EDUCATIONAL 501(C)(3) ORGANIZATION, SUPPORTING EDUCATIONAL PROGRAMS INCLUDING MIDDLE EAST RESEARCH, EDUCATIONAL MATERIALS AND CONFERENCES, AND LEADERSHIP PROGRAMS FOR UNIVERSITY STUDENTS, AS WELL AS SPONSORED TRIPS TO HELP EDUCATE POLITICAL LEADERS AND INFLUENTIALS ABOUT THE IMPORTANCE OF THE UNITED STATES-ISRAEL RELATIONSHIP. FORM 990, PART V, LINE 2A: THE FOUNDATION DOES NOT HAVE ANY EMPLOYEES. THE FOUNDATION UTILIZES AIPAC EMPLOYEES THROUGH A SHARED SERVICES ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 11: THE FORM 990 IS REVIEWED BY THE CONTROLLER, DIRECTOR OF FINANCE, CFO, AND AIEF BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C: 1. EACH DIRECTOR AND OFFICER OF AIEF (HEREAFTER "KEY PERSON") IN A POSITION TO INFLUENCE OR TO VOTE UPON ANY POLICY OR BUSINESS OF AIEF SHALL EXERCISE GOOD FAITH IN ALL TRANSACTIONS RELATING TO AIEF, AND SHALL NOT USE HIS OR HER POSITION OR KNOWLEDGE GAINED THEREFROM, DIRECTLY OR INDIRECTLY, TO PERMIT A CONFLICT OF INTEREST TO ARISE BETWEEN THE INTERESTS OF AIEF 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 AIEF, SHOULD ANY KEY PERSON, INCLUDING THOSE OF IMMEDIATE FAMILY MEMBERS OF KEY PERSONS, HAVE ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST BETWEEN AIEF 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 AIEF INVOLVE ANY OFFER FOR THE PURCHASE OF GOODS OR SERVICES, IN WHICH ANY KEY PERSON OR ANY LAY LEADER OF AIEF, HAS A PERSONAL RELATIONSHIP OR OTHER INTEREST, SUCH POLICY OR BUSINESS MATTER SHALL FIRST BE REFERRED TO THE BOARD FOR REVIEW AND RECOMMENDATION TO THE BOARD. 3. UPON DISCLOSURE OF SUCH RELATIONSHIP, INTEREST AND/OR RECOMMENDATION OF THE BOARD 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. EACH NEW KEY PERSON SHALL BE PROVIDED A COPY OF THIS POLICY UPON COMMENCEMENT OF HIS OR HER POSITION AS A KEY PERSON WITH AIEF. 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. 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 C, LINE 19: TO THE EXTENT THAT AIEF'S STATE CHARITABLE REGISTRATIONS REQUIRE THE PROVISION OF GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS, THOSE DOCUMENTS ARE MADE AVAILABLE THROUGH PUBLIC REQUEST CHANNELS. FORM 990, PART XI, LINE 9, OTHER CHANGES IN NET ASSETS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN CHARITABLE LEAD TRUST -47,383 AMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE 251 H STREET WASHINGTON DC 20001 530217164 SUPPORT US IS DC 501(C)(4) NA false aipac-aief israel ra 15 SAREI YISRAEL STREET JERUSALEM IS 9439030 SUPPORT US-IS IS NA false false false false true false false false false false false false false true true true true true false true AMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE D 10000000 CASH american israel public affairs committee M,N,O 40247104 CASH AIPAC-AIEF ISRAEL RA P 5706856 CASH AMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE S 640538 CASH AMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE P 1161966 CASH AMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE Q 55280 CASH