2025-08-04T14:25:23+00:00 2024-09-30 135381590 BDO USA 8401 GREENSBORO DR STE 800 MCLEAN VA 221023599 990 2023-10-01 530217164 AMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE AMER 2026395200 251 H STREET NW WASHINGTON DC 20001 SUZANNE KINZER CFO 2025-08-04 true TODD TERESCO P00247720 7038930600 2025-08-04 2023 2025-03-06 01:10:19Z ELLIOT BRANDT 251 H STREET NW WASHINGTON DC 20001 191055934 false X WWW.AIPAC.ORG X 1963 DC TO STRENGTHEN AND EXPAND THE U. S. - ISRAEL RELATIONSHIP IN WAYS THAT ENHANCE THE SECURITY OF THE UNITED STATES AND ISRAEL. 39 38 356 42 0 0 72023025 149353800 4742794 1711521 2635185 5383396 0 0 79401004 156448717 0 1150000 0 0 40766306 42778474 132886 184462 21601971 42181870 56250733 83081062 100363669 -3680058 56085048 170596173 229573060 59478666 58004136 111117507 171568924 TO STRENGTHEN AND EXPAND THE U.S.-ISRAEL RELATIONSHIP IN WAYS THAT ENHANCE THE SECURITY OF THE UNITED STATES AND ISRAEL. false false 26881483 0 0 POLITICAL: TO SUPPORT PRO-ISRAEL POLITICS BY MAKING DIRECT POLITICAL CONTRIBUTIONS TO PRO-ISRAEL MEMBERS OF CONGRESS (MOCS) AND CANDIDATES THROUGH THE AIPAC PAC AND TO MAKE POLITICAL CONTRIBUTIONS TO SUPER PACS. TO PROVIDE INFORMATION AND ACCESS TO AN ON-LINE PORTAL TO FACILITATE MEMBERS WHO WISH TO CONTRIBUTE DIRECTLY TO MOCS AND CANDIDATES ON BEHALF OF THE PRO-ISRAEL COMMUNITY. TO ENCOURAGE OUR MEMBERS TO PARTICIPATE IN THE DEMOCRATIC PROCESS BY VOTING AND TO REACH OUT TO CANDIDATES AND POTENTIAL CANDIDATES TO EDUCATE THEM ON PRO-ISRAEL ISSUES. 15215547 0 1641521 INFORMATION AND MEMBER EDUCATION: TO GATHER AND DISSEMINATE INFORMATION ON ISSUES AFFECTING THE U.S - ISRAEL RELATIONSHIP. IN ADDITION, HOST MISSION TRIPS TO EDUCATE PARTICIPANTS ON THE IMPORTANCE OF THE U.S. - ISRAEL RELATIONSHIP. 10494283 0 0 LOBBYING: TO SUPPORT THE ADOPTION OF PRO-ISRAEL LEGISLATIVE INITIATIVES AND TO ASSIST CONGRESSIONAL LEADERS, GOVERNMENT OFFICIALS, DIPLOMATS, AND POLICY ANALYSTS BY PROVIDING INSIGHT AND INFORMATION ON IMPORTANT ISSUES. 52591313 false true true false false false false false true true false false false true true true true false false false false false true false false false true true true false false false false false true false false true false false false true true true true false true X 197 0 true 356 true false true IS false false true true false true false X 39 38 false false false false true true false true true false false true true true true true true true true false CA FL GA AL HI IL KS KY MD MA MN MS NH NJ NY NC ND OR PA RI SC TN VA AR WV WI X SUZANNE KINZER 2026395200 251 H STREET NW WASHINGTON DC 20001 BERNIE KAMINETSKY PRESIDENT-ELECT, BOARD OF DIRECTORS 8.0 0 X X 0 0 0 BETSY BERNS KORN CHAIRPERSON OF BOARD OF DIRECTORS 4.0 4.0 X X 0 0 0 HOWARD KOHR CHIEF EXECUTIVE OFFICER 40.0 0 X X 1307898 0 59639 MARK RUBIN SECRETARY/TREASURER 8.0 0 X X 0 0 0 MICHAEL TUCHIN PRESIDENT, BOARD OF DIRECTORS 4.0 4.0 X X 0 0 0 RICHARD L FISHMAN CO-CHIEF EXECUTIVE OFFICER 40.0 5.0 X X 1281373 0 57964 ALAN FRANCO BOARD MEMBER 8.0 0 X 0 0 0 ALAN LEVOW BOARD MEMBER 4.0 4.0 X 0 0 0 AMY FRIEDKIN BOARD MEMBER 8.0 0 X 0 0 0 ANITA FRIEDMAN BOARD MEMBER 8.0 0 X 0 0 0 BERNICE MANOCHERIAN BOARD MEMBER 8.0 0 X 0 0 0 BOB PINCUS BOARD MEMBER 8.0 0 X 0 0 0 BONNIE SIEGEL BOARD MEMBER 8.0 0 X 0 0 0 DAVID STEINER BOARD MEMBER 8.0 0 X 0 0 0 DAVID STERLING BOARD MEMBER 8.0 0 X 0 0 0 DAVID VICTOR BOARD MEMBER 4.0 4.0 X 0 0 0 DEBBIE RUDY BOARD MEMBER 8.0 0 X 0 0 0 DONNA BENDER BOARD MEMBER 8.0 0 X 0 0 0 EDWARD LEVY JR BOARD MEMBER 8.0 0 X 0 0 0 ERIKA NEUBERG BOARD MEMBER 8.0 0 X 0 0 0 HARRIET SCHLEIFER BOARD MEMBER 8.0 0 X 0 0 0 HILARY SMITH KAPNER BOARD MEMBER 4.0 0 X 0 0 0 HOWARD FRIEDMAN BOARD MEMBER 4.0 0 X 0 0 0 JAMIE SPRAYREGEN BOARD MEMBER 8.0 0 X 0 0 0 JAN ZAKOWSKI BOARD MEMBER 8.0 0 X 0 0 0 KEVIN PAILET BOARD MEMBER 8.0 0 X 0 0 0 LEE ROSENBERG BOARD MEMBER 4.0 4.0 X 0 0 0 LILLIAN PINKUS BOARD MEMBER 8.0 0 X 0 0 0 MATT ENGEL BOARD MEMBER 8.0 0 X 0 0 0 MELVIN DOW BOARD MEMBER 8.0 0 X 0 0 0 MICHAEL KASSEN BOARD MEMBER 4.0 4.0 X 0 0 0 MORT FRIDMAN BOARD MEMBER 8.0 0 X 0 0 0 PHIL ROBERTS 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 RONALD BAKALARZ BOARD MEMBER 8.0 0 X 0 0 0 SANDY PERL BOARD MEMBER 8.0 0 X 0 0 0 SARIT CATZ BOARD MEMBER 8.0 0 X 0 0 0 STEVE DEMBY BOARD MEMBER 8.0 0 X 0 0 0 STEVE GROSSMAN BOARD MEMBER 8.0 0 X 0 0 0 SUSIE BENDER BOARD MEMBER 8.0 0 X 0 0 0 TIM WULIGER BOARD MEMBER 8.0 0 X 0 0 0 YANA LUKEMAN BOARD MEMBER 8.0 0 X 0 0 0 YEHUDA NEUBERGER BOARD MEMBER 8.0 0 X 0 0 0 ARNE CHRISTENSON MANAGING DIRECTOR FOR POLICY & POLITICS 40.0 5.0 X 803055 0 59497 ELLIOT BRANDT VICE CHIEF EXECUTIVE OFFICER 40.0 0 X 730996 0 52547 SUZANNE M KINZER CHIEF FINANCIAL OFFICER 40.0 5.0 X 532837 0 55722 PHILIP S FRIEDMAN GENERAL COUNSEL & DIRECTOR OF POLITICAL OPERATIONS 40.0 0 X 657619 0 50488 SAMANTHA C MARGOLIS CHIEF ADMINISTRATIVE OFFICER/CHIEF OF STAFF 40.0 0 X 474955 0 48349 BRIAN T SHANKMAN CHIEF STRATEGIC DIRECTOR OF NATIONAL AFFAIRS 40.0 0 X 698646 0 55245 ELIAS SARATOVSKY DIRECTOR OF REGIONAL AFFAIRS 40.0 0 X 710278 0 26643 JEREMY RIDER DIRECTOR - EVENTS AND CREATIVE SERVICES 40.0 0 X 589025 0 55675 MICHAEL SACHS ATLANTIC STATES DIRECTOR 40.0 0 X 699355 0 60425 ROBERT H BASSIN CEO UNITED DEMOCRACY PROJECT 40.0 5.0 X 681135 0 60147 9167172 0 642341 216 true true false Rational 360 Inc 1828 L Street NW Suite 640 Washington DC 20036 DIGITAL CONSULTING 2392730 ONMESSAGE INC 705 MELVIN AVENUE 105 ANNAPOLIS MD 21401 DIGITAL CONSULTING 1999526 FOREMOST GLATT KOSHER CATERERS INC 65 ANDERSON AVENUE MOONACHIE NJ 07074 CATERING SERVICES 1525956 VIVA CREATIVE LLC 164 ROLLINS AVENUE ROCKVILLE MD 20852 EVENT PRODUCTION 1449083 CAMPAIGN COMMUNICATION SOLUTIONS INC 41750 RANCHO LAS PALMAS DR STE E-3 RANCHO MIRAGE CA 92270 CAMPAIGN CALLS 1386525 22 149353800 13817035 149353800 EDUCATIONAL SERIES 900099 1641521 1641521 MANAGEMENT FEES 900099 70000 70000 0 0 0 0 1711521 5345216 5345216 0 0 34645397 34607217 38180 0 38180 38180 0 0 0 0 0 156448717 1711521 0 5383396 1150000 1150000 0 0 0 0 0 0 5495915 1949414 3211129 335372 28504091 12964966 6476645 9062480 2532961 1233874 494770 804317 4216451 1860631 1239306 1116514 2029056 878841 536131 614084 326688 17303 309176 209 315116 5785 306197 3134 184462 184462 234656 234656 3558562 1335665 1631708 591189 4244114 723994 2917932 602188 1696930 606194 669946 420790 4346802 1741916 773510 1831376 812568 377701 175582 259285 14457947 9818128 1777793 2862026 1695677 724444 448060 523173 2262330 962281 560005 740044 472418 20064 439151 13203 CONTRIBUTIONS TO UDP 11000000 11000000 EDUCATIONAL PROG & DIRECT MAIL 4484741 2848145 224 1636372 BAD DEBT EXPENSE 2814602 2814602 CONTRIBUTIONS TO CANDIDATES 2268500 2268500 1259082 103467 1153862 1753 100363669 52591313 26170385 21601971 32521907 33901748 16626191 17428412 0 0 0 4738935 4871298 62995363 30431524 34108677 32563839 68311510 129916819 411122 0 13877831 10890944 170596173 229573060 18601279 21545544 532418 756066 0 16180573 15396469 24164396 20306057 59478666 58004136 X 93820003 153347555 17297504 18221369 111117507 171568924 170596173 229573060 56085048 4366369 0 X X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22990492 11990492 11000000 22990492 true UNITED DEMOCRACY PROJECT 200 MASSACHUSETTS AVE WASHINGTON DC 20001 874162668 11000000 0 AIPAC PAC 251 H STREET NW WASHINGTON DC 20001 873836092 5550756 0 Schedule C, Part I-A, Line 1 Description of Political Activities INCLUDED IN THE OPERATIONS OF AIPAC IS THE ACTIVITY OF A CONNECTED POLITICAL ACTION COMMITTEE, THE AMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE POLITICAL ACTION COMMITTEE (AIPAC PAC). THE AIPAC PAC IS A 527 POLITICAL ORGANIZATION UNDER THE INTERNAL REVENUE CODE (IRC) AND IS GOVERNED UNDER THE LAWS OF THE FEDERAL ELECTION CAMPAIGN ACT (FECA) AS A SEPARATE SEGREGATED FUND (SSF), MORE COMMONLY REFERRED TO AS A "CONNECTED POLITICAL ACTION COMMITTEE (PAC)", WHOSE PURPOSE IS TO SUPPORT CANDIDATES FOR FEDERAL OFFICE WHO ARE SUPPORTIVE OF A STRONG U.S. - ISRAEL RELATIONSHIP. UNITED DEMOCRACY PROJECT (UDP) IS A 527 POLITICAL ORGANIZATION UNDER THE IRC AND IS GOVERNED UNDER THE LAWS OF THE FECA AS AN "INDEPENDENT EXPENDITURE ONLY" COMMITTEE, MORE COMMONLY REFERRED TO AS A SUPER PAC. UDP MAKES INDEPENDENT EXPENDITURES IN FEDERAL RACES TO SUPPORT OR DEFEAT FEDERAL CANDIDATES CONSISTENT WITH THE VALUES AND OBJECTIVES OF AIPAC. IN 2024, AIPAC MADE AN $11 MILLION CONTRIBUTION TO UDP. 10516232 719054 2281381 445700 13070967 9144964 542106 1153418 324256 10516232 10493689 506850 -1614444 241131 9144964 8532965 860815 1441394 341485 10493689 7980042 270407 556042 273526 8532965 0.9486 0.0153 0.0361 false false 8786703 8786703 37993313 15843510 22149803 2670262 2174232 496030 1354255 1005496 348759 12190830 11408286 782544 32563839 OPERATING LEASE LIABILITIES 10306057 PAYABLE TO AFFILIATE 10000000 DUE TO AFFILIATES 20306057 X 160580430 4366369 0 4366369 156214061 234656 0 234656 156448717 100129013 0 0 100129013 234656 0 234656 100363669 Schedule D, Part V, Line 4 Intended uses of endowment funds THE INTENDED USE OF ENDOWMENT FUNDS IS TO SUPPORT AIPAC'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 COMMITTEE 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 TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE CONSOLIDATED 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 COMMITTEE'S TAX POSITIONS AND CONCLUDED THAT THE COMMITTEE HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF ASC 740-10. GENERALLY, THE COMMITTEE IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE SEPTEMBER 30, 2021. X X X X X X true AB Data 600 AB Data Drive Milwaukee WI 53217 Direct mail false 2559054 113925 2445129 Siegel Marketing Group 1845 N Farwell Avenue 300 Milwaukee WI 53202 Telemarketing false 332384 70537 261847 2891438 184462 2706976 CA CO CT DC FL GA AL HI IL KS KY LA ME AK MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA AZ RI SC TN UT VA AR WA WV WI true AMERICAN PROSPERITY ALLIANCE 1900 CAMPUS COMMONS DRIVE SUITE 10 RESTON VA 20191 882451891 501(C)(4) 600000 DONATION REPUBLICAN JEWISH COALITION 50 F STREET NW SUITE 100 WASHINGTON DC 20001 521386172 501(C)(4) 500000 DONATION Center for US Global Leadership 1120 19th Street Washington DC 20036 743093659 501(c)(3) 20000 DONATION Second Baptist Church 816 3rd Street NW Washington DC 20001 522356697 501(c)(3) 20000 DONATION ActBlueRolling Sea Action Fund 1 Boston Pl 2603 Boston MA 02108 473739141 501(c)(4) 5000 DONATION United Jewish Federation of Tidewater 5000 Corp Woods Virginia Beach MA 23462 540535603 501(c)(3) 5000 DONATION 3 3 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THESE ARE UNRESTRICTED CONTRIBUTIONS WITH NO FINANCIAL REPORTING REQUIREMENTS. X true true X X X X X false true false false false false false false false RICHARD L FISHMAN CO-CHIEF EXECUTIVE OFFICER 868995 0 0 0 412378 0 34890 0 23074 0 1339337 0 0 0 HOWARD KOHR CHIEF EXECUTIVE OFFICER 1067033 0 0 0 240865 0 34890 0 24749 0 1367537 0 0 0 ELLIOT BRANDT VICE CHIEF EXECUTIVE OFFICER 708496 0 0 0 22500 0 34890 0 17657 0 783543 0 0 0 ARNE CHRISTENSON MANAGING DIRECTOR FOR POLICY & POLITICS 780555 0 0 0 22500 0 34890 0 24607 0 862552 0 0 0 SUZANNE M KINZER CHIEF FINANCIAL OFFICER 532837 0 0 0 0 0 34890 0 20832 0 588559 0 0 0 PHILIP S FRIEDMAN GENERAL COUNSEL & DIRECTOR OF POLITICAL OPERATIONS 657619 0 0 0 0 0 34890 0 15598 0 708107 0 0 0 SAMANTHA C MARGOLIS CHIEF ADMINISTRATIVE OFFICER/CHIEF OF STAFF 452455 0 0 0 22500 0 34890 0 13459 0 523304 0 0 0 ROBERT H BASSIN CEO UNITED DEMOCRACY PROJECT 658635 0 0 0 22500 0 34890 0 25257 0 741282 0 0 0 JEREMY RIDER DIRECTOR - EVENTS AND CREATIVE SERVICES 566525 0 0 0 22500 0 34890 0 20785 0 644700 0 0 0 MICHAEL SACHS ATLANTIC STATES DIRECTOR 676855 0 0 0 22500 0 34890 0 25535 0 759780 0 0 0 ELIAS SARATOVSKY DIRECTOR OF REGIONAL AFFAIRS 710278 0 0 0 0 0 17090 0 9553 0 736921 0 0 0 BRIAN T SHANKMAN CHIEF STRATEGIC DIRECTOR OF NATIONAL AFFAIRS 676146 0 0 0 22500 0 34890 0 20355 0 753891 0 0 0 Schedule J, Part I, Line 1a Personal services IN 2023, A GROUP OF PROTESTORS ACTIVATED SMOKE BOMBS AND VANDALIZED THE HOME OF OUR BOARD PRESIDENT. WE BELIEVE THE PROTESTORS TARGETED HIS HOME DUE TO HIS PUBLICLY KNOWN POSITION AS AIPAC BOARD PRESIDENT. POLICE OFFICERS RESPONDED AND TOOK CRIME REPORTS FOR VANDALISM/HATE CRIME AND ASSAULT WITH A DEADLY WEAPON. IN RESPONSE TO THIS THREAT ENVIRONMENT, WE HIRED SECURITY GUARDS TO PROVIDE PROTECTION FOR HIM AND HIS FAMILY. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan ARNE CHRISTENSON, ELLIOT BRANDT, MICHAEL SACHS, BRIAN SHANKMAN, ROB BASSIN, JEREMY RIDER AND SAMANTHA MARGOLIS EACH RECEIVED $22,500. THE COMMITTEE HAS ESTABLISHED A 457(F) SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN FOR THE BENEFIT OF CERTAIN EXECUTIVES. THE COMMITTEE RECOGNIZED $389,682 OF THE EXPENSE TO THE SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN DURING THE YEAR ENDED SEPTEMBER 30, 2024. CORDISHPOWER PLANT LIMITED FORMER BOARD MEMBER 237710 OFFICE SPACE false X 930 13817035 Other - FMV 0 false true false Form 990, Part VI, Line 6 Classes of members or stockholders MEMBERS SHALL BE ENTITLED TO ELECT ONE MEMBER TO THE BOARD OF DIRECTORS AND/OR VOTE ON THE ORGANIZATION'S ACTION PRINCIPLES BY CASTING THEIR VOTES AT AN ANNUAL MEETING OF MEMBERS. THERE ARE NO CLASSES OF MEMBERSHIP IN AIPAC. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body MEMBERS SHALL BE ENTITLED TO ELECT ONE MEMBER TO THE BOARD OF DIRECTORS AND/OR VOTE ON THE ORGANIZATION'S ACTION PRINCIPLES BY CASTING THEIR VOTES AT AN ANNUAL MEETING OF MEMBERS. THERE ARE NO CLASSES OF MEMBERSHIP IN AIPAC. 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 THE AUDIT COMMITTEE AS REPRESENTATIVES OF THE BOARD OF DIRECTORS 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, OFFICERS, AND MEMBERS OF AIPAC'S EXECUTIVE TEAM) MUST ACKNOWLEDGE AND ATTEST TO COMPLIANCE WITH AIPAC'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 AIPAC'S INTERESTS IN AIPAC-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 AIPAC'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 AIPAC. IN ADDITION, KEY PERSONS SHALL NEITHER SOLICIT OR ACCEPT GRATUITIES, FAVORS, OR ANYTHING OF MONETARY VALUE FROM AIPAC VENDORS OR PERSONS/ENTITIES SEEKING TO DO BUSINESS WITH AIPAC. Form 990, Part VI, Line 15a Process to establish compensation of top management official AIPAC ENGAGES AN INDEPENDENT THIRD PARTY TO REVIEW THE REASONABLENESS OF THE COMPENSATION FOR THE CEO AND EXECUTIVE TEAM. 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. Form 990, Part VI, Line 15b Process to establish compensation of other employees FOR COMPENSATION OF OTHER EMPLOYEES, AIPAC ENGAGES AN INDEPENDENT THIRD PARTY AND REVIEWS SALARY SURVEY INFORMATION AND OTHER PUBLICLY AVAILABLE INFORMATION IN DETERMINING ANNUAL COMPENSATION ADJUSTMENTS. THE COMPENSATION COMMITTEE REVIEWS ANNUAL COMPENSATION ADJUSTMENTS. Form 990, Part VI, Line 19 Required documents available to the public TO THE EXTENT THAT AIPAC'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 XII, Line 2c Change of oversight process or selection process THE PROCESS FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT THAT AUDITED THE FINANCIAL STATEMENTS HAS BEEN CONSISTENT WITH PRIOR YEARS. 251 MASSACHUSETTS AVENUE LLC 251 H STREET NW WASHINGTON DC 20001 204721352 BUILDING OPERATIONS DC 5294500 32532829 AIPAC AMERICAN ISRAEL EDUCATION FOUNDATION 251 H STREET NW WASHINGTON DC 20001 521623781 EDUCATION/INFORMATION DC 501(c)(3) 7 AIPAC true AIPAC-AIEF ISRAEL RA 15 SAREI YISRAEL STREET JERUSALEM IS SUPPORT US-IS IS NA true AIPAC PAC 251 H STREET NW WASHINGTON DC 20001 873836092 POLITICAL DC 527 AIPAC true UNITED DEMOCRACY PROJECT 200 MASSACHUSETTS AVE NW 440 WASHINGTON DC 20001 874162668 POLITICAL DC 527 AIPAC true INFORMED VOTER INITIATIVE INC 1220 L STREET NW WASHINGTON DC 20005 934127225 SOCIAL WELFARE DC 501(c)(4) AIPAC true false true false true true false false false false false false true false true true true false true false UNITED DEMOCRACY PROJECT B 11000000 CASH UNITED DEMOCRACY PROJECT D 0 SEE PART VII UNITED DEMOCRACY PROJECT L 59792 CASH UNITED DEMOCRACY PROJECT N 114276 CASH UNITED DEMOCRACY PROJECT O 6054856 CASH AMERICAN ISRAEL EDUCATION FOUNDATION E 10000000 CASH AMERICAN ISRAEL EDUCATION FOUNDATION L 9078853 CASH AMERICAN ISRAEL EDUCATION FOUNDATION N 6582296 CASH AMERICAN ISRAEL EDUCATION FOUNDATION O 23751230 CASH AMERICAN ISRAEL EDUCATION FOUNDATION R 608851 CASH AIPAC-AIEF ISRAEL RA P 1883688 CASH Schedule R, Part V, Line 2 THE ORGANIZATION HAS GUARANTEED THE LEASE PAYMENTS UNDER A LEASE IN WHICH THE RELATED ORGANIZATION IS LESSEE. AS OF SEPTEMBER 30, 2024 THE ORGANIZATION HAS NOT BEEN REQUIRED TO PERFORM UNDER THIS GUARANTEE.