2025-10-17T15:22:33-05:00 2024-12-31 521022232 SNYDER COHN PC 11200 ROCKVILLE PIKE SUITE 415 NORTH BETHESDA MD 20852 990 2024-01-01 260273675 INSTITUTE FOR THE STUDY OF WAR INC INST 2022935500 1400 16TH STREET NW SUITE 515 WASHINGTON DC 20036 KIMBERLY KAGAN PRESIDENT 2022935500 2025-10-17 1 0 KEITH JENNINGS P01319883 3016526700 2025-10-17 2024 2025-03-06 01:10:19Z KIMBERLY KAGAN 1400 16TH STREET NW SUITE 515 WASHINGTON DC 20036 9156726 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 57 49 0 0 9075412 8102161 55831 0 109210 144731 0 -1955 9240453 8244937 14000 80250 0 0 3703303 4107467 107000 24000 581427 1793685 2488058 5617988 6699775 3622465 1545162 9585287 10974283 1046768 890602 8538519 10083681 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 4960087 80250 3443 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. 4960087 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 56 0 1 57 1 0 0 0 0 0 1 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 AL AK AZ AR CA CO CT FL GA HI IL KS KY LA ME MD MN MS MO NV NH NJ NM NC ND OH OK OR PA RI SC TN TX VA WA WI 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 JOSEPH LIEBERMAN DECEASED MAR 2024 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 221040 0 8400 BRIAN BABCOCK-LUMISH DIRECTOR, PETRAEUS CENTER 40.00 X 174314 0 6360 JENNIFER CAFARELLA DIRECTOR OF STRATEGIC INIT 40.00 X 148499 0 22294 MADELINE SHAFFER DIRECTOR OF ANNUAL GIVING 40.00 X 111640 0 12580 STEPHEN GAILLIOT RESEARCH DIRECTOR 40.00 X 110749 0 0 ALEXANDER MITCHELL EXTERNAL RELATIONS DIRECTOR 40.00 X 112108 0 12653 878350 0 62287 7 0 1 0 MADWOLF TECHNOLOGIES LLC 818 CONNECTICUT AVE NW 950 WASHINGTON DC 20006 CONSULTING 184677 DUBIK ASSOCIATES LLC 7218 LUDWOOD COURT ALEXANDRIA VA 22306 CONSULTING 150000 SUCHY DESIGN LLC 3112 JESSIE CT FAIRFAX VA 22030 CONSULTING 131435 ESSENTIAL HISTORY EXPEDITIONS 9533 MOUNTAIN RIDGE DRIVE BOULDER CO 80302 TRAVEL 128314 4 8102161 175019 8102161 177830 177830 3443 3443 502599 58353 505305 88746 -2706 -30393 -33099 -33099 312340 317738 -5398 -5398 8244937 0 0 142776 X 70500 70500 9750 9750 230040 149526 34506 46008 3294550 2581971 362309 350270 97444 80167 9135 8142 178964 152534 14867 11563 306469 239954 32817 33698 11900 11900 95930 95930 24000 24000 782546 405410 361291 15845 38578 9086 26978 2514 554822 455286 65422 34114 286762 224957 38489 23316 386083 364770 5604 15709 73891 58898 14993 156655 122891 21026 12738 11365 4946 6419 NEWSLETTER, PRINTING & 49781 14280 34082 1419 TELEPHONE 19134 192 18942 BOOKS & SUBSCRIPTIONS 17280 14969 2311 OTHER FUNDRAISING EXPEN 2073 2073 1258 1240 18 6699775 4960087 1158261 581427 450587 599574 587401 2307574 6652169 5632796 38579 125338 885302 683562 297777 201740 951868 1512314 207462 606906 387485 9585287 10974283 160377 312759 886391 577843 1046768 890602 X 1508564 1086908 7029955 8996773 8538519 10083681 9585287 10974283 1545162 0 X X 0 1 X 1 0 X 1394112 4484475 5325026 9075412 8112161 28391186 1394112 4484475 5325026 9075412 8112161 28391186 12824640 15566546 5716 125 17587 110839 177830 312097 12261 50330 13721 57434 3443 137189 28840472 79356 0.53970 0.53130 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 12,261. 2021 AMOUNT: $ 1,096. 2022 AMOUNT: $ 23,525. 2023 AMOUNT: $ 55,831. 2024 AMOUNT: $ 3,443. GROSS INCOME FROM FUNDRAISING EVENTS - 2021 AMOUNT: $ 49,234. 2022 AMOUNT: $ -9,804. 2023 AMOUNT: $ 1,603. 2024 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 514042 428369 85673 291456 196703 94753 79804 58490 21314 201740 FINANCE LEASE LIABILITY 90797 OPERATING LEASE LIABILITY 487046 577843 X 8593068 348131 348131 8244937 0 8244937 7047906 348131 348131 6699775 0 6699775 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 2021 ARE NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING DIRECT COSTS 317,738. LOSS ON DISPOSAL OF FINANCE LEASE 30,393. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING DIRECT EVENTS 317,738. LOSS ON DISPOSAL OF FINANCE LEASE 30,393. 0 0 0 0 0 0 0 0 0 SCHOLARSHIP FOR WAR STUDIES PROGRAM SCHOLARSHIPS 6 9750 CASH CASH 0 0 0 0 0 0 X X X X 1 MICHAEL CARROLL 3574 RAYMAR DRIVE CINCINATTI OH 45208 FUNDRAISING CONSULTANT 0 0 24000 -24000 24000 -24000 PC DINNER 312340 312340 1000 117898 45463 153377 312340 312340 1000 117898 45463 153377 317738 -5398 1 SCHOLARSHIPS AND STIPENDS 29 70500 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 201040 0 0 0 20000 0 8400 0 0 0 229440 0 0 0 BRIAN BABCOCK-LUMISH DIRECTOR, PETRAEUS CENTER 159314 0 0 0 15000 0 6360 0 0 0 180674 0 0 0 JENNIFER CAFARELLA DIRECTOR OF STRATEGIC INIT 148499 0 0 0 0 0 6329 0 15965 0 170793 0 0 0 DR FREDERICK KAGAN SPOUSE OF OFFICER 20000 PAYMENTS MADE AS INSTRUCTOR FOR HERTOG WAR STUDIES PROGRAM 0 X DONATED SOFTWARE 1 171432 ESTIMATED 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 IX, LINE 11G OUTSIDE CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 405,410. MANAGEMENT AND GENERAL EXPENSES 361,291. FUNDRAISING EXPENSES 15,845. TOTAL EXPENSES 782,546. FORM 990, PART XII, LINE 2C: NEITHER THE OVERSIGHT PROCESS NOR THE SELECTION PROCESS HAS CHANGED DURING THE CURRENT TAX YEAR.