Nonprofit · EIN 26-0273675
INSTITUTE FOR THE STUDY OF WAR INC
Tax-exempt · WASHINGTON, DC 20036
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $8,244,937 | $6,699,775 | $1,545,162 | $10,974,283 | $890,602 | $10,083,681 |
| December 31, 2023 | 990 | $9,240,453 | $5,617,988 | $3,622,465 | $9,585,287 | $1,046,768 | $8,538,519 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $8,102,161
- Program service revenue
- $0
- Investment income
- $144,731
- Royalties
- $3,443
- Net gain from sales of assets
- -$33,099
- Net income from fundraising events
- -$5,398
- Other revenue
- -$1,955
Expenses
- Grants and similar amounts paid
- $80,250
- Compensation of officers, directors and key employees
- $230,040
- Other salaries and wages
- $3,294,550
- Salaries, compensation and benefits (total)
- $4,107,467
- Professional fundraising fees
- $24,000
- Legal fees
- $11,900
- Accounting fees
- $95,930
- Occupancy
- $286,762
- Travel
- $386,083
- Depreciation
- $156,655
- Program services (functional)
- $4,960,087
- Management and general (functional)
- $1,158,261
- Fundraising (functional)
- $581,427
Balance sheet and other
- Total assets, start of year
- $9,585,287
- Total assets, end of year
- $10,974,283
- Total liabilities, end of year
- $890,602
- Net assets, end of year
- $10,083,681
- Land, buildings and equipment
- $201,740
- Publicly traded securities
- $1,512,314
- Net assets without donor restrictions
- $1,086,908
- Net assets with donor restrictions
- $8,996,773
- Gross receipts
- $9,156,726
- Employees
- 57
- Volunteers
- 49
- Year formed
- 2007
- State of legal domicile
- DC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KIMBERLY KAGAN | PRESIDENT Trustee or director, Officer | 40 | $221,040 | $8,400 |
| BRIAN BABCOCK-LUMISH | DIRECTOR, PETRAEUS CENTER Highest-paid employee | 40 | $174,314 | $6,360 |
| JENNIFER CAFARELLA | DIRECTOR OF STRATEGIC INIT Highest-paid employee | 40 | $148,499 | $22,294 |
| ALEXANDER MITCHELL | EXTERNAL RELATIONS DIRECTOR Highest-paid employee | 40 | $112,108 | $12,653 |
| MADELINE SHAFFER | DIRECTOR OF ANNUAL GIVING Highest-paid employee | 40 | $111,640 | $12,580 |
| STEPHEN GAILLIOT | RESEARCH DIRECTOR Highest-paid employee | 40 | $110,749 | $0 |
| GENERAL RET JACK KEANE | CHAIRMAN OF THE BOARD Trustee or director, Officer | 1 | $0 | $0 |
| WILLIAM KRISTOL | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| COLONEL WILLIAM ROBERTI | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| JACK MCCARTHY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BRUCE MOSLER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEVIN MANDIA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DR JENNIFER LONDON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOSEPH LIEBERMAN DECEASED MAR 2024 | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GENERAL R DAVID PETRAEUS | DIRECTOR Trustee or director | 1 | $0 | $0 |
3 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WARREN PHILLIPS | DIRECTOR Trustee or director | 1 | $0 |
| HON KELLY CRAFT | DIRECTOR Trustee or director | 1 | $0 |
| HUDSON LA FORCE | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 18 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KIMBERLY KAGAN | PRESIDENT Trustee or director, Officer | 40 | $269,583 | $9,711 |
| BRIAN BABCOCK-LUMISH | DIRECTOR, PETRAEUS CENTER Highest-paid employee | 40 | $199,258 | $6,469 |
| STEPHEN GAILLIOT | RESEARCH DIRECTOR Highest-paid employee | 40 | $132,712 | $289 |
| MADIHA ABRAR | DIRECTOR OF HUMAN RESOURCES Highest-paid employee | 40 | $123,013 | $9,396 |
| J MATTHEW MCINNIS | SENIOR FELLOW Highest-paid employee | 40 | $119,061 | $10,928 |
| JENNIFER CAFARELLA | DIRECTOR OF STRATEGIC INITIATIVES Highest-paid employee | 40 | $119,567 | $9,740 |
| GENERAL RET JACK KEANE | CHAIRMAN OF THE BOARD Trustee or director, Officer | 1 | $0 | $0 |
| WILLIAM KRISTOL | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| COLONEL WILLIAM ROBERTI | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| JACK MCCARTHY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BRUCE MOSLER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEVIN MANDIA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DR JENNIFER LONDON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| THE HONORABLE JOSEPH LIEBERMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GENERAL R DAVID PETRAEUS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| WARREN PHILLIPS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| HON KELLY CRAFT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| HUDSON LA FORCE | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1400 16TH ST NW STE 515, WASHINGTON, DC 20036-2239
- In care of
- % KIMBERLY KAGAN
- Principal officer (990 for 2024)
- KIMBERLY KAGAN, 1400 16TH STREET NW SUITE 515, WASHINGTON, DC 20036
- Signed the 990
- KIMBERLY KAGAN, PRESIDENT
- Phone
- (202) 293-5500
- Website
- WWW.UNDERSTANDINGWAR.ORG
- Return prepared by
- SNYDER COHN PC
Mission
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.
Program accomplishments
- 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.Expenses $4,960,087 · grants $80,250 · revenue $3,443
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-0273675
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B05)
- Assets (IRS master file)
- $10,974,283
- Income (IRS master file)
- $9,156,726
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $8,244,937 | $6,699,775 | $10,974,283 | XML |
| 990 | December 2023 | $9,240,453 | $5,617,988 | $9,585,287 | XML |
| 990 | December 2022 | $5,408,922 | $3,878,696 | $6,485,550 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-0273675).
Questions about INSTITUTE FOR THE STUDY OF WAR INC
- What is the EIN of INSTITUTE FOR THE STUDY OF WAR INC?
- The employer identification number (EIN) of INSTITUTE FOR THE STUDY OF WAR INC is 26-0273675.
- Is INSTITUTE FOR THE STUDY OF WAR INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to INSTITUTE FOR THE STUDY OF WAR INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does INSTITUTE FOR THE STUDY OF WAR INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of INSTITUTE FOR THE STUDY OF WAR INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INSTITUTE FOR THE STUDY OF WAR INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of INSTITUTE FOR THE STUDY OF WAR INC?
- The 990 for the year ended December 31, 2024 names KIMBERLY KAGAN.
- Who are the officers and directors of INSTITUTE FOR THE STUDY OF WAR INC?
- The 990 for the year ended December 31, 2024 lists 18 people; 6 received compensation from the organization, the highest $221,040 (KIMBERLY KAGAN, PRESIDENT).
- How much revenue does INSTITUTE FOR THE STUDY OF WAR INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $8,244,937, expenses of $6,699,775 and total assets of $10,974,283 at year end.
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