2026-07-20T10:04:50-05:00 2025-09-30 881478669 CBIZ ADVISORS LLC 1899 L STREET NW 850 WASHINGTON DC 20036 990 2024-10-01 271211249 US FRIENDS OF THE INTERNATIONAL INSTITUTE FOR STRATEGIC STUDIES USFR 2026591490 2121 K STREET NW 600 WASHINGTON DC 20037 LEIGH MORRIS SLOANE TREASURER AND SECRETARY 2026591490 2026-07-17 1 1 AARON FOX P01365820 2022274000 2026-07-17 2024 2025-03-06 01:10:19Z LEIGH MORRIS SLOANE 2121 K STREET NW 600 WASHINGTON DC 20037 881510 0 X WWW.IISS.ORG/USFRIENDSOFTHEIISS X 2009 DC SEE PART III, LINE 1. 4 4 0 4 0 0 726277 868661 0 0 0 0 0 -31842 726277 836819 720000 570775 0 0 0 0 0 0 2353 7514 40345 727514 611120 -1237 225699 42853 267628 3744 2820 39109 264808 X TO ADVANCE UNDERSTANDING OF VARIOUS TRENDS THAT COULD AFFECT THE PROSPECTS, COURSE, AND CONSEQUENCES OF CONFLICT HAVING AN IMPORTANT MILITARY DIMENSION AND THE IMPORTANCE OF SOUND POLICIES TO MAINTAIN AND FURTHER INTERNATIONAL PEACE AND SECURITY AND CIVILIZED INTERNATIONAL RELATIONS. 0 0 603825 570775 US FRIENDS AWARDED THREE GRANTS DURING THE FISCAL YEAR- ONE TO IISS-UK FOR RESEARCH AND OTHER GENERAL EXPENSES AND TWO GRANTS TO IISS-US - ONE FOR THE SUPPORT OF THE DEVELOPMENT OFFICER ROLE AND THE OTHER ONE FOR NY EVENTS PROGRAM. THE GRANT FOR IISS-UK WAS AWARDED TO THE DEFENCE AND MILITARY ANALYSIS PROGRAM (DMAP) SUPPORTED RESEARCH, CONVENING OF WORKSHOPS AND THE PRODUCTION OF A RESEARCH PAPER. 603825 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X LEIGH MORRIS SLOANE 2026591490 2121 K STREET NW 600 WASHINGTON DC 20037 X RICHARD GROVE CHAIR/PRESIDENT 1.00 X X 0 0 0 CAROL DEANE VICE PRESIDENT 1.00 X X 0 0 0 LEIGH MORRIS SLOANE TREASURER/SECRETARY 1.00 X X 0 0 0 MARK FITZPATRICK BOARD MEMBER 1.00 X 0 0 0 0 0 0 0 0 0 0 0 127198 741463 868661 12849 127198 44691 -31842 -31842 836819 0 0 -31842 30000 30000 540775 540775 3180 3180 387 387 2403 50 2353 4149 4149 28464 28464 1762 1762 611120 603825 4942 2353 42287 266432 566 1196 42853 267628 3744 2820 3744 2820 X 39109 264808 39109 264808 42853 267628 225699 0 X 0 0 0 X 655292 572411 27481 726277 868661 2850122 655292 572411 27481 726277 868661 2850122 2070342 779780 2850122 0.27360 0.20590 X I. BACKGROUNDU.S. FRIENDS OF THE IISS REMAINS AN ORGANIZATION COMMITTED TO SERVING THE PUBLIC THROUGH ITS WORK. U.S. FRIENDS OF THE IISS WAS FORMED TO ADVANCE UNDERSTANDING IN THE U.S. OF VARIOUS TRENDS THAT COULD AFFECT THE PROSPECTS, COURSE, AND CONSEQUENCES OF CONFLICT HAVING AN IMPORTANT MILITARY DIMENSION AND THE IMPORTANCE OF SOUND POLICIES TO MAINTAIN AND FURTHER INTERNATIONAL PEACE AND SECURITY AND CIVILIZED INTERNATIONAL RELATIONS.II. ANALYSISU.S. FRIENDS OF THE IISS QUALIFIES AS A "PUBLICLY SUPPORTED ORGANIZATION DESCRIBED UNDER SECTION 170(B)(1)(A)(VI) AND THEREFORE AS AN ORGANIZATION DESCRIBED IN SECTION 509(A)(1) BECAUSE IT SATISFIES THE "FACTS AND CIRCUMSTANCES TEST" SET FORTH IN SECTION 1.170A-9(E)(3) OF THE TREASURY REGULATIONS.A. THRESHOLD REQUIREMENTSU.S. FRIENDS OF THE IISS IS ELIGIBLE FOR A DETERMINATION OF PUBLIC SUPPORT UNDER THE FACTS AND CIRCUMSTANCES TEST BECAUSE IT MEETS THE TWO THRESHOLD REQUIREMENTS FOR CONSIDERATION. FIRST, THE PORTION OF U.S. FRIENDS OF THE IISS'S SUPPORT THAT QUALIFIES AS ELIGIBLE PUBLIC SUPPORT IS APPROXIMATELY 27.36%, WHICH EXCEEDS THE 10% THRESHOLD REQUIRED UNDER TREASURY REGULATION SECTION 1.170A-9(E)(3)(I). SECOND, U.S. FRIENDS OF THE IISS'S OPERATIONS ENSURE THAT IT WILL CONTINUE TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT, AS REQUIRED BY TREASURY REGULATION SECTION 1.170A-9(E)(3)(II). U.S. FRIENDS OF THE IISS HAS AN ACTIVE PROGRAM TARGETING INDIVIDUALS AND PRIVATE FOUNDATIONS THAT SHARE ITS MISSION, THEREBY SATISFYING THE OTHER THRESHOLD REQUIREMENT FOR QUALIFYING AS PUBLICLY SUPPORTED UNDER THE FACTS AND CIRCUMSTANCES TEST. B. OTHER RELEVANT FACTORSIN DETERMINING WHETHER U.S. FRIENDS OF THE IISS MEETS THE "FACTS AND CIRCUMSTANCES TEST," THE TREASURY REGULATIONS ALSO PROVIDE A LIST OF FACTORS THAT SERVE AS INDICIA OF WHETHER AN ORGANIZATION QUALIFIES AS "PUBLICLY SUPPORTED." THE HIGHER THE PERCENTAGE OF SUPPORT ABOVE THE 10% REQUIREMENT, THE LOWER THE ORGANIZATION'S BURDEN IN ESTABLISHING ITS PUBLICLY SUPPORTED NATURE WITH OTHER FACTORS. THESE ADDITIONAL FACTORS, DISCUSSED BELOW, PROVIDE FURTHER EVIDENCE THAT U.S. FRIENDS OF THE IISS SATISFIES THE FACTS AND CIRCUMSTANCES TEST. BECAUSE U.S. FRIENDS OF THE IISS'S PERCENTAGE OF SUPPORT IS 27.36%, U.S. FRIENDS OF THE IISS HAS A LESSER BURDEN IN PROVING ITS PUBLICLY SUPPORTED NATURE THROUGH THESE FACTORS. 1. SOURCES OF SUPPORTU.S. FRIENDS OF THE IISS RECEIVES ITS PUBLIC SUPPORT FROM A WIDE VARIETY OF CONTRIBUTORS AND DOES NOT DEPEND ON A SINGLE FAMILY FOR CONTRIBUTIONS, TWO FACTS THAT PROVIDE FURTHER SUPPORT FOR US-IISS'S QUALIFICATION AS A "PUBLICLY SUPPORTED" ENTITY. THESE DONORS INCLUDE A RANGE OF INDIVIDUALS AND A FEW PRIVATE FOUNDATIONS. U.S. FRIENDS OF THE IISS BENEFITS FROM ITS FIRST FUNDRAISING PROFESSIONAL WHO HAS BEEN BUILDING UP THE INDIVIDUAL DONOR PROGRAM OVER THE PAST TWO YEARS. SINCE JOINING THE ORGANIZATION NEAR THE END OF FY24, THE NUMBER OF INDIVIDUAL DONORS AND PUBLIC CHARITY SUPPORT HAS INCREASED BY 400%, WHICH IS REFLECTED IN THIS 990 REPORT AND EXPECT TO CONTINUE INCREASING SIGNIFICANTLY.2. REPRESENTATIVE GOVERNING BODYTHE REPRESENTATIVE NATURE OF AN ORGANIZATION'S GOVERNING BODY IS ALSO A FACTOR IN DETERMINING WHETHER IT QUALIFIES UNDER THE "FACTS AND CIRCUMSTANCES TEST." IN CONSIDERING WHETHER A BOARD IS REPRESENTATIVE, SUCH FACTORS AS THE MEMBERS' EXPERTISE IN THE RELEVANT FIELD, THEIR HISTORY OF LEADERSHIP IN THE COMMUNITY AND THEIR TRADITION OF PUBLIC SERVICE ARE RELEVANT. U.S. FRIENDS OF THE IISS'S BOARD OF DIRECTORS INCLUDES A VARIETY OF INDIVIDUALS WITH EXCEPTIONAL BACKGROUNDS IN INTERNATIONAL AFFAIRS. THE BOARD INCLUDES REPRESENTATION FROM THE PUBLIC AND PRIVATE SECTORS IN THE UNITED STATES, ALL WITH AN INTEREST IN PROMOTING FACT-BASED ANALYSIS OF GEOPOLITICAL ISSUES CRITICAL TO THE SECURITY OF THE U.S. AS SUCH, IT "REPRESENTS A BROAD CROSS-SECTION OF THE VIEWS AND INTERESTS OF THE COMMUNITIES U.S. FRIENDS OF THE IISS SERVES." THE FOLLOWING INDIVIDUALS CURRENTLY SERVE ON U.S. FRIENDS OF THE IISS'S BOARD OF DIRECTORS: RICHARD GROVE, CEO, RUTTER ASSOCIATESCAROL DEANE, PRESIDENT, STARRETT CITY ASSOCIATESMARK FITZPATRICK, RETIRED US DEPARTMENT OF STATE OFFICIALLEIGH MORRIS SLOANE, MANAGING DIRECTOR, IISS-AMERICAS3. PUBLIC PARTICIPATION IN PROGRAMSUNDER SECTION 1.170A-9(E)(3)(VI)(C)(1) OF THE TREASURY REGULATIONS, ONE FACTOR INDICATING THAT AN ORGANIZATION QUALIFIES AS "PUBLICLY SUPPORTED" UNDER THE FACTS AND CIRCUMSTANCES TEST IS THAT "MEMBERS OF THE PUBLIC HAVING SPECIALIZED KNOWLEDGE OR EXPERTISE, PUBLIC OFFICIALS, OR CIVIC OR COMMUNITY LEADERS" PARTICIPATE IN, OR SPONSOR, THE ORGANIZATION'S PROGRAMS. AS DISCUSSED ABOVE, ALL OF U.S. FRIENDS OF THE IISS'S DIRECTORS ARE EXPERTS AND LEADERS IN THEIR RESPECTIVE FIELDS. III. CONCLUSION IN SUMMARY, U.S. FRIENDS OF THE IISS HAS THE CHARACTERISTICS OF A "PUBLICLY SUPPORTED ORGANIZATION, BASED ON THE FACTS AND CIRCUMSTANCES TEST DESCRIBED IN SECTION 1.170A-9(E)(3) OF THE TREASURY REGULATIONS. SPECIFICALLY, A SMALL NUMBER OF DONORS DO NOT CONTROL U.S. FRIENDS OF THE IISS; RATHER U.S. FRIENDS OF THE IISS IS A GROWING ORGANIZATION THAT BEARS MANY OF THE INDICIA OF A "PUBLICLY SUPPORTED ORGANIZATION, INCLUDING PUBLIC SUPPORT FROM A WIDE CROSS-SECTION OF DONORS, WITH A REPRESENTATIVE GOVERNING BODY. MOREOVER, U.S. FRIENDS OF THE IISS IS CONTINUING TO SEEK NEW SOURCES OF SUPPORT FROM THE GENERAL PUBLIC AS WELL AS OTHER ORGANIZATIONS. ACCORDINGLY, U.S. FRIENDS OF THE IISS QUALIFIES AS A "PUBLICLY SUPPORTED ORGANIZATION DESCRIBED IN SECTION 170(B)(1)(A)(VI). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTMAKING 615790 0 0 0 0 0 0 615790 0 615790 EUROPE (INCLUDING ICELAND & GREENLAND) FUTURE MARITIME AIR POWER: UNCREWED SYSTEMS AND EXPANDING 346775 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) BUILDING CAPABILITY AND CONFIDENCE: UNINHABITED AIR SYSTEMS 194000 WIRE TRANSFER 0 1 0 0 0 0 0 0 0 PART I, LINE 2: US FRIENDS GRANTEES PROVIDE ANNUAL REPORTS TO THE US FRIENDS BOARD OF DIRECTORS. THE REPORTS DOCUMENT PROJECT ACTIVITY SUPPORTED BY THE GRANT ALONG WITH A FINANCIAL REPORT DOCUMENTING GRANT EXPENDITURES. GALA 140047 127198 12849 4300 19520 7150 13721 140047 127198 12849 4300 19520 7150 13721 44691 -31842 0 INTERNATIONAL INSTITUTE FOR STRATEGIC STUDIES - US 2121 K STREET NW SUITE 600 WASHINGTON DC 20037 522335215 501(C)(3) 30000 0 NEW YORK SPEAKER EVENTS 1 0 FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEES HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FEDERAL FORM 990 IS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE OFFICERS ARE REQUIRED TO COMPLETE THE CONFLICT-OF-INTEREST DECLARATION EACH YEAR. ANY POSSIBLE CONFLICT OF INTEREST IS DISCLOSED BY THE PERSON OR PERSONS CONCERNED. WHEN A CONFLICT OF INTEREST IS RELEVANT TO A MATTER REQUIRING ACTION BY THE BOARD OF DIRECTORS, THE INTERESTED PARTY CALLS IT TO THE ATTENTION OF THE BOARD AND DOES NOT VOTE ON THE MATTER. IN ADDITION, THE PERSON DOES NOT PARTICIPATE IN THE FINAL DECISION OR RELATED DELIBERATION REGARDING THE MATTER UNDER CONSIDERATION. WHEN THERE IS A DOUBT AS TO WHETHER A CONFLICT EXISTS, THE MATTER IS RESOLVED BY VOTE OF THE BOARD OF TRUSTEES, EXCLUDING THE PERSON CONCERNED. THE OFFICIAL MINUTES OF THE BOARD OF DIRECTORS REFLECT THAT THE CONFLICT OF INTEREST WAS DISCLOSED, AND THE INTERESTED PERSON DID NOT PARTICIPATE IN THE FINAL DISCUSSION AND DID NOT VOTE ON THE MATTER. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.