2024-11-12T14:04:20-06:00 2023-12-31 521022232 SNYDER COHN PC 11200 ROCKVILLE PIKE SUITE 415 NORTH BETHESDA MD 20852 990 2023-01-01 260273675 INSTITUTE FOR THE STUDY OF WAR INC INST 2022935500 1400 16TH STREET NW SUITE 515 WASHINGTON DC 20036 KIMBERLY KAGAN PRESIDENT 2022935500 2024-11-12 1 0 KEITH JENNINGS P01319883 3016526700 2024-11-12 2023 2024-10-15 13:58:12Z KIMBERLY KAGAN 1400 16TH STREET NW SUITE 515 WASHINGTON DC 20036 10240617 0 X WWW.UNDERSTANDINGWAR.ORG X 2007 DC THE INSTITUTE FOR THE STUDY OF WAR (ISW) ADVANCES AN INFORMED UNDERSTANDING OF MILITARY AFFAIRS THROUGH RELIABLE RESEARCH, TRUSTED ANALYSIS, AND INNOVATIVE EDUCATION. WE ARE COMMITTED TO IMPROVING THE NATION'S ABILITY TO EXECUTE MILITARY OPERATIONS AND RESPOND TO EMERGING THREATS IN ORDER TO ACHIEVE U.S. STRATEGIC OBJECTIVES. ISW IS A NON-PARTISAN, NON-PROFIT, PUBLIC POLICY RESEARCH ORGANIZATION. 12 11 47 54 0 0 5325026 9075412 23525 55831 37750 109210 22621 0 5408922 9240453 0 14000 0 0 2230527 3703303 66000 107000 833572 1582169 1793685 3878696 5617988 1530226 3622465 6485550 9585287 1569496 1046768 4916054 8538519 X THE INSTITUTE FOR THE STUDY OF WAR (ISW) ADVANCES AN INFORMED UNDERSTANDING OF MILITARY AFFAIRS THROUGH RELIABLE RESEARCH, TRUSTED ANALYSIS, AND INNOVATIVE EDUCATION. WE ARE COMMITTED TO IMPROVING THE NATION'S ABILITY TO EXECUTE MILITARY OPERATIONS AND RESPOND TO EMERGING THREATS IN ORDER TO ACHIEVE U.S. STRATEGIC OBJECTIVES. ISW IS A NON-PARTISAN, NON-PROFIT, PUBLIC POLICY RESEARCH ORGANIZATION. 0 0 3825776 14000 55831 CONDUCTED RESEARCH ON MILITARY OPERATIONS, MILITARY HISTORY, DEFENSE POLICY AND WAR & STRATEGY. PROVIDED EDUCATION SEMINARS, FORUMS, BRIEFS, PUBLISHED PAPERS, DEVELOPED WEB CONTENT AND PROVIDED MAPS. 3825776 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 57 0 1 47 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 DC NY X KIMBERLY KAGAN 2022935500 1400 16TH STREET NW SUITE 515 WASHINGTON DC 20036 GENERAL RET JACK KEANE CHAIRMAN OF THE BOARD 1.00 X X 0 0 0 WILLIAM KRISTOL SECRETARY 1.00 X X 0 0 0 COLONEL WILLIAM ROBERTI TREASURER 1.00 X X 0 0 0 JACK MCCARTHY DIRECTOR 1.00 X 0 0 0 BRUCE MOSLER DIRECTOR 1.00 X 0 0 0 KEVIN MANDIA DIRECTOR 1.00 X 0 0 0 DR JENNIFER LONDON DIRECTOR 1.00 X 0 0 0 THE HONORABLE JOSEPH LIEBERMAN DIRECTOR 1.00 X 0 0 0 GENERAL R DAVID PETRAEUS DIRECTOR 1.00 X 0 0 0 WARREN PHILLIPS DIRECTOR 1.00 X 0 0 0 HON KELLY CRAFT DIRECTOR 1.00 X 0 0 0 HUDSON LA FORCE DIRECTOR 1.00 X 0 0 0 KIMBERLY KAGAN PRESIDENT 40.00 X X 269583 0 9711 BRIAN BABCOCK-LUMISH DIRECTOR, PETRAEUS CENTER 40.00 X 199258 0 6469 JENNIFER CAFARELLA DIRECTOR OF STRATEGIC INITIATIVES 40.00 X 119567 0 9740 J MATTHEW MCINNIS SENIOR FELLOW 40.00 X 119061 0 10928 STEPHEN GAILLIOT RESEARCH DIRECTOR 40.00 X 132712 0 289 MADIHA ABRAR DIRECTOR OF HUMAN RESOURCES 40.00 X 123013 0 9396 963194 0 46533 8 0 1 0 GRAHAM-PELTON ASSOCIATES INC 1101 PENNSYLVANIA AVENUE NW SUIT WASHINGTON DC 20004 CONSULTING 208750 DUBIK ASSOCIATES LLC 7218 LUDWOOD COURT ALEXANDRIA VA 22306 FUNDRAISING/CONSULTING 150000 JS MILLER GROUP PLLC 818 CONNECTICUT AVE NW SUITE 900 WASHINGTON DC 20006 ACCOUNTING 115039 SUCHY DESIGN LLC 3112 JESSIE CT FAIRFAX VA 22030 CONSULTING 104716 4 1603 9073809 1000164 9075412 CONSULTING INCOME 611430 55831 55831 55831 110839 110839 998535 1000164 -1629 -1629 -1629 0 1603 0 0 9240453 55831 0 109210 14000 14000 279294 139647 55859 83788 2997772 2363452 304177 330143 56315 41263 10419 4633 132131 102326 11446 18359 237791 179275 26352 32164 16920 16920 131246 131246 107000 107000 511984 244701 209688 57595 28798 11308 17441 49 286925 233549 21020 32356 294436 226833 38085 29518 122496 90226 20173 12097 146688 113008 18974 14706 1669 1669 OTHER FUNDRAISING EXPEN 110438 452 109986 MEETINGS 60715 47675 12128 912 NEWSLETTER, PRINTING & 31322 4115 26941 266 BAD DEBT EXPENSE 20000 20000 30048 14398 15650 5617988 3825776 958640 833572 333677 450587 2720192 587401 2218237 6652169 3821 38579 859786 562009 365096 297777 951868 844527 606906 6485550 9585287 319289 160377 20000 1230207 886391 1569496 1046768 X 2433665 1508564 2482389 7029955 4916054 8538519 6485550 9585287 3622465 0 X X 0 1 X 1 0 X 3809946 1394112 4484475 5325026 9075412 24088971 3809946 1394112 4484475 5325026 9075412 24088971 11059101 13029870 13266 5716 125 17587 110839 147533 152428 12261 50330 13721 57434 286174 24522678 80550 0.53130 0.54480 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 1,428. 2020 AMOUNT: $ 12,261. 2021 AMOUNT: $ 1,096. 2022 AMOUNT: $ 23,525. 2023 AMOUNT: $ 55,831. GROSS INCOME FROM FUNDRAISING EVENTS - 2019 AMOUNT: $ 151,000. 2021 AMOUNT: $ 49,234. 2022 AMOUNT: $ -9,804. 2023 AMOUNT: $ 1,603. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 514042 359830 154212 275364 153967 121397 70380 48212 22168 297777 RIGHT OF USE ASSET - FINANCE 37840 RIGHT OF USE ASSET - OPERATING 569066 606906 FINANCE LEASE LIABILITY 43450 OPERATING LEASE LIABILITY 842941 886391 X 9240453 0 9240453 0 9240453 5617988 0 5617988 0 5617988 PART X, LINE 2: THE INSTITUTE ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX EFFECT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR UNCERTAIN TAX POSITIONS. INTEREST AND PENALTIES, IF ANY, ARE ACCRUED AS A COMPONENT OF GENERAL AND ADMINISTRATIVE EXPENSES WHEN ASSESSED. THE INSTITUTE IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. SIMILAR TO OTHER TAX-EXEMPT ORGANIZATIONS, THE INSTITUTE IS SUBJECT TO TAX ON UNRELATED BUSINESS INCOME. TAX YEARS PRIOR TO 2020 ARE NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. X X X 1 GRAHAM-PELTON 1101 PENNSYLVANIA AVENUE NW 7TH WASHINGTON DC 20004 FUNDRAISING CONSULTING SERVICES 0 0 107000 -107000 107000 -107000 1 SCHOLARSHIPS AND STIPENDS 14 14000 CASH TO INTERNS AND WAR STUDIES PROGRAM PARTICIPANTS FOR COLLEGE TUITION AND LIVING EXPENSES PART I, LINE 2: ISW'S STIPEND PROGRAM WAS STARTED TO SUPPORT STUDENTS THAT CHOOSE TO PARTICIPATE IN ISW'S HERTOG WAR STUDIES PROGRAM. RECIPIENTS RECEIVE FUNDS TO HELP OFFSET EDUCATIONAL AND LIVING EXPENSES SO THAT THEY CAN FOCUS ON WAR STUDIES PROGRAM REQUIREMENTS AND DEVELOPING THE SKILLS THEY WILL NEED TO PURSUE A CAREER IN NATIONAL SECURITY. X 0 0 0 0 0 0 0 0 0 KIMBERLY KAGAN PRESIDENT 209583 0 40000 0 20000 0 8950 0 761 0 279294 0 0 0 BRIAN BABCOCK-LUMISH DIRECTOR, PETRAEUS CENTER 159158 0 0 0 40100 0 6095 0 374 0 205727 0 0 0 DR FREDERICK KAGAN SPOUSE OF OFFICER 20000 PAYMENTS MADE AS INSTRUCTOR FOR HERTOG WAR STUDIES PROGRAM 0 X 1 1000164 TRADING VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B 990 IS PRESENTED TO THE BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ANY POTENTIAL CONFLICTS OF INTEREST ARE PRESENTED TO THE BOARD BEFORE DISCUSSION BY THE BOARD PERTAINING TO THE BUSINESS OR INDIVIDUAL. FORM 990, PART VI, SECTION B, LINE 15A THE SALARY OF THE PRESIDENT IS REVIEWED AND SET BY THE BOARD OF DIRECTORS ANNUALLY AT A REGULARLY SCHEDULED MEETING OF THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 ISW MAKES PUBLIC DISCLOSURE DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: NEITHER THE OVERSIGHT PROCESS NOR THE SELECTION PROCESS HAS CHANGED DURING THE CURRENT TAX YEAR.