2025-08-01T12:44:52+00:00 2024-09-30 135381590 BDO USA 8401 GREENSBORO DR STE 800 MCLEAN VA 221023599 990 2023-10-01 521623781 AMERICAN ISRAEL EDUCATION FOUNDATION INC AMER 2026395180 251 H Street NW Washington DC 20001 SUZANNE KINZER CFO 2026395180 2025-08-01 true TODD TERESCO P00247720 7038930600 2025-08-01 2023 2025-03-06 01:10:19Z ARNE CHRISTENSON 251 H Street NW Washington DC 20001 92084037 false X WWW.AIEFDN.ORG X 1989 DC AIEF (THE FOUNDATION) 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. 19 18 0 20 0 0 66477348 53843813 0 0 2867202 4707643 640538 608851 69985088 59160307 0 0 0 0 25527159 25546795 0 0 13380597 26676410 26178275 52203569 51725070 17781519 7435237 186940058 206318893 189055 478883 186751003 205840010 AIEF (THE FOUNDATION) 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 33383940 0 0 INFORMATION AND EDUCATION: 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. 33383940 true true false true false false true false true false false false false true 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 4 0 true 0 false true IS false false false false false false false false false false X 19 18 false false true false false false false true true false false true true true true true true false CA FL GA AL HI IL KS KY MD MA MI MN MS NH NJ NM NY NC ND OR PA RI SC TN VA AR WV WI X SUZANNE KINZER CFO 2026395180 251 H STREET NW WASHINGTON DC 20001 ALAN LEVOW VICE PRESIDENT 4.0 4.0 X X 0 0 0 DONNA STERNBERG TREASURER 8.0 0 X X 0 0 0 LEE ROSENBERG PRESIDENT 4.0 4.0 X X 0 0 0 RICHARD L FISHMAN EXECUTIVE DIRECTOR 5.0 40.0 X X 0 1281373 57964 AMNON RODAN BOARD MEMBER 8.0 0 X 0 0 0 ANN DAVIS BOARD MEMBER 8.0 0 X 0 0 0 BARRY MANNIS BOARD MEMBER 8.0 0 X 0 0 0 BETSY BERNS KORN BOARD MEMBER 4.0 4.0 X 0 0 0 DAVID VICTOR BOARD MEMBER 4.0 4.0 X 0 0 0 DENNIS ALBERS BOARD MEMBER 8.0 0 X 0 0 0 GILA MILSTEIN BOARD MEMBER 8.0 0 X 0 0 0 JEFFREY SNYDER BOARD MEMBER 8.0 0 X 0 0 0 JOSEPH FELSON BOARD MEMBER 8.0 0 X 0 0 0 MARTIN GELLER BOARD MEMBER 8.0 0 X 0 0 0 MICHAEL KASSEN BOARD MEMBER 4.0 4.0 X 0 0 0 MICHAEL TUCHIN BOARD MEMBER 4.0 4.0 X 0 0 0 PHILIP DARIVOFF BOARD MEMBER 8.0 0 X 0 0 0 RICHARD BASSUK BOARD MEMBER 4.0 4.0 X 0 0 0 ROBERT COHEN BOARD MEMBER 4.0 4.0 X 0 0 0 ROBERT DIENER BOARD MEMBER 8.0 0 X 0 0 0 ARNE CHRISTENSON EXECUTIVE DIRECTOR 5.0 40.0 X 0 803055 59497 SUZANNE M KINZER CHIEF FINANCIAL OFFICER 5.0 40.0 X 0 532837 55722 0 2617265 173183 0 false true false 0 53843813 2655616 53843813 0 0 0 0 0 4497506 0 4497506 0 0 33133867 32923730 210137 0 210137 210137 OTHER INCOME 900099 608851 608851 0 0 0 0 608851 59160307 0 0 5316494 1644375 1033122 195413 415840 17925326 11262064 2130189 4533073 1933739 1250992 216610 466137 2634729 1631353 279297 724079 1408626 899862 152056 356708 146632 36694 5 109933 84203 10776 653 72774 367110 367110 1896008 906226 121695 868087 1638841 951568 236102 451171 1098132 614789 116769 366574 2296813 1260384 534101 502328 667362 483697 60379 123286 7213265 5836069 495315 881881 561774 70033 54573 437168 TRIPS 4748263 4748263 0 0 BAD DEBT 2983379 0 0 2983379 DIRECT MAIL COST 2388418 2388016 266 136 CREDIT CARD FEES 88075 32 0 88043 0 0 0 0 51725070 33383940 4960533 13380597 14609228 14353861 0 0 44621958 39345668 0 0 0 0 0 0 10000000 10000000 0 0 605343 1072629 0 0 0 0 104970689 129881893 7399245 7086899 0 0 0 4733595 4577943 186940058 206318893 189055 154383 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 324500 189055 478883 X 130533393 155073794 56217610 50766216 186751003 205840010 186940058 206318893 X 7435237 11703270 -49500 X false true X false false X 58656174 59611571 56931869 66477348 53843813 295520775 0 0 58656174 59611571 56931869 66477348 53843813 295520775 2950029 292570746 1359351 1471713 1693965 3241170 4497506 12263705 0 159749 117524 338123 640538 608851 1864785 309649265 0 0.9448 0.9617 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - INTEREST INCOME, COLUMN A - 159749.0, COLUMN B - 117524.0, COLUMN C - 338123.0, COLUMN D - 640538.0, COLUMN E - 608851.0, COLUMN F - 1864785.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 51725070 0 51725070 0 1000000 0 250000 0 0 0 0 0 1000000 1000000 1000000 1000000 4000000 6000000 0 0 0 0 0 250000 250000 250000 250000 1000000 1500000 0 0 0 0 0 Schedule C, Part IV 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 56147336 3171922 11382997 2845979 67856276 47324821 5183094 5300063 1660642 56147336 50499458 4535802 -6683456 1026983 47324821 40169367 3797922 7640112 1107943 50499458 35455360 3636770 2351802 1274565 40169367 0.84 0.04 0.12 false false DUE TO AFFILIATE 324500 324500 X 70446967 11703270 -49500 11653770 58793197 367110 0 367110 59160307 51357960 0 0 51357960 367110 0 367110 51725070 Schedule D, Part III, Line 4 Collections of art - 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 Intended uses of endowment funds THE INTENDED USE OF ENDOWMENT FUNDS IS TO SUPPORT AIEF'S PROGRAM SERVICES. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote 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, 2021. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN VALUE OF BENEFICIAL INTEREST IN CHARITABLE LEAD TRUST - -49500 0 0 0 0 0 0 0 0 0 true false true false false false false false false false false false false false false RICHARD L FISHMAN EXECUTIVE DIRECTOR 0 868995 0 0 0 412378 0 34890 0 23074 0 1339337 0 0 ARNE CHRISTENSON EXECUTIVE DIRECTOR 0 780555 0 0 0 22500 0 34890 0 24607 0 862552 0 0 SUZANNE M KINZER CHIEF FINANCIAL OFFICER 0 532837 0 0 0 0 0 34890 0 20832 0 588559 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 AND CHIEF FINANCIAL OFFICER. 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. X 98 2655616 Other - FMV 0 false true false 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, Line 4 Significant changes to organizational documents THE AIEF BYLAWS WERE UPDATED TO, AMONG OTHER THINGS, UPDATE: THE NUMBER OF MEMBERS OF THE BOARD OF DIRECTORS, TERMS OF OFFICE, THE PROCESS FOR REMOVAL OF BOARD MEMBERS, AND BOARD QUORUM REQUIREMENTS ALONG WITH ELECTRONIC PARTICIPATION IN BOARD MEETINGS. THE SECRETARY AND TREASURER ROLES WERE ALSO COMBINED INTO ONE POSITION. Form 990, Part VI, Line 11b Review of form 990 by governing body 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, Line 12c Conflict of interest policy ON AN ANNUAL BASIS, KEY PERSONS (DEFINED AS BOARD MEMBERS, EXECUTIVE DIRECTOR, AND CHIEF FINANCIAL OFFICER) MUST ACKNOWLEDGE AND ATTEST TO COMPLIANCE WITH AIEF'S PROCEDURES FOR DISCLOSURE OF POTENTIAL CONFLICTS OF INTEREST, WHICH INCLUDE, WITHOUT LIMITATION: (I) DISCLOSURE OF ANY INTERESTS OF KEY PERSONS (OR KEY PERSON'S FAMILY MEMBERS OR AFFILIATED ENTITIES) THAT MAY APPEAR TO BE ADVANCED OR MAY COMPETE WITH AIEF'S INTERESTS IN AIEF-RELATED TRANSACTIONS, ACTIVITIES OR DEALINGS ("TRANSACTIONS); OR (II) DISCLOSURE OF INTERESTS THAT MAY APPEAR TO AFFECT THE KEY PERSON'S OBJECTIVITY OR INDEPENDENCE IN FULFILLING THEIR DUTIES TO THE ORGANIZATION. KEY PERSONS WITH SUCH CONFLICTS OF INTEREST MUST REFRAIN FROM USING THEIR PERSONAL INFLUENCE TO AFFECT AIEF'S DECISION TO ENTER INTO SUCH TRANSACTIONS AND SHALL NOT SHARE THEIR POSITION OR KNOWLEDGE GAINED THEREFROM TO PERMIT A CONFLICT TO ARISE BETWEEN THEIR INTERESTS AND THE INTEREST OF AIEF. IN ADDITION, KEY PERSONS SHALL NEITHER SOLICIT OR ACCEPT GRATUITIES, FAVORS, OR ANYTHING OF MONETARY VALUE FROM AIEF VENDORS OR PERSONS/ENTITIES SEEKING TO DO BUSINESS WITH AIEF. Form 990, Part VI, Line 19 Required documents available to the public 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 or fund balances CHANGE IN VALUE OF BENEFICIAL INTEREST IN CHARITABLE LEAD TRUST - -49500; 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 false false true AMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE D 10000000 CASH AMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE M 9078853 CASH AMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE N 6582296 CASH AMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE O 23751230 CASH AIPAC-AIEF ISRAEL RA P 4579699 CASH AMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE S 608851 CASH