2023-09-08T10:48:19-05:00 2022-12-31 871353108 EISNER ADVISORY GROUP LLC 733 THIRD AVENUE NEW YORK NY 100172703 990 2022-01-01 135628475 ZIONIST ORGANIZATION OF AMERICA ZION 2124811500 633 THIRD AVE 31 B NEW YORK NY 10017 RAVI NAMAKKAL CFO 2124811500 2023-09-08 1 RAVI NAMAKKAL 999009999 0 WILLIAM EPSTEIN P01307171 2129498700 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z MORTON KLEIN 633 THIRD AVENUE 31-B NEW YORK NY 10017 17781784 0 X WWW.ZOA.ORG X 1920 NY SEE SCHEDULE O. 33 32 25 0 17747 16747 8799777 5843854 0 0 3600337 874851 29248 29581 12429362 6748286 127365 93373 0 0 3116435 3061152 0 0 108430 2097590 2267386 5341390 5421911 7087972 1326375 47678606 43440672 804770 1344644 46873836 42096028 X SEE SCHEDULE O. 0 0 4454361 93373 CAMPUS PROGRAM: ZOA CHAPTERS ON CAMPUSES ACROSS THE COUNTRY ARE EXPOSED TO DYNAMIC SPEAKERS AND INFORMATION ABOUT ISRAEL. THEY RECEIVE ASSISTANCE IN ON AND OFF-CAMPUS PROGRAMMING FROM THE NATIONAL ZOA, AND THEY ARE INVITED TO PARTICIPATE IN NATIONAL STUDENT WORKSHOPS ABOUT ISRAEL. IN ADDITION, CHAPTERS PARTAKE IN ZOA CAMPAIGNS, AND SELECTED STUDENTS ALSO JOIN IN A SPECIAL, ANNUAL LEADERSHIP MISSION TO ISRAEL. THE DEPARTMENT HAS EXPANDED TO PROVIDE CAMPUS COORDINATORS IN ADDITIONAL PARTS OF THE COUNTRY. THE EXPENSES ARE AGGREGATED CATEGORICAL DEPARTMENTAL AMOUNTS EXPENDED DURING THE CALENDAR YEAR. 4454361 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 1 1 1 0 0 1 0 0 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 1 1 0 0 0 1 X 33 0 25 1 1 1 1 IS 0 0 0 0 0 0 0 0 0 0 X 33 32 0 0 0 0 1 1 0 0 0 0 1 0 0 1 1 0 1 1 1 0 0 AL AZ AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS NH NJ NM NY OH OK OR PA RI SC TN UT VA WV WI X RAVI NAMAKKAL 2124811500 633 THIRD AVENUE 31-B NEW YORK NY 10017 MORTON KLEIN PRESIDENT 40.00 0.00 X X 534423 0 38998 TAFFY GOULD DIRECTOR 1.00 0.00 X 0 0 0 BRIAN GRODMAN DIRECTOR 1.00 0.00 X 0 0 0 ROBERT GUZZARDI DIRECTOR 1.00 0.00 X 0 0 0 ELI HERTZ DIRECTOR 1.00 0.00 X 0 0 0 ROBERT JACOBS DIRECTOR 1.00 0.00 X 0 0 0 DANIEL KATZ DIRECTOR 1.00 0.00 X 0 0 0 DR ARTHUR KOOK DIRECTOR 1.00 0.00 X 0 0 0 TYLER B KORN ESQ DIRECTOR 1.00 0.00 X 0 0 0 JOSHUA LANDES DIRECTOR 1.00 0.00 X 0 0 0 MARK LEVENSON DIRECTOR THRU 6/26/22 1.00 0.00 X 0 0 0 LARRY MAGID DIRECTOR 1.00 0.00 X 0 0 0 RUBIN MARGULES DIRECTOR 1.00 0.00 X 0 0 0 JAY P MILLER DIRECTOR 1.00 0.00 X 0 0 0 CHERNA MOSKOWITZ DIRECTOR 1.00 0.00 X 0 0 0 DAVID SCHOEN DIRECTOR THRU 12/21/22 1.00 0.00 X X 0 0 0 EDWARD SIEGEL DIRECTOR 1.00 0.00 X 0 0 0 DR ROBERT SHILLMAN DIRECTOR 1.00 0.00 X 0 0 0 DR MICHAEL GOLDBLATT DIRECTOR 1.00 0.00 X 0 0 0 MORTON GLEIT DIRECTOR 1.00 0.00 X 0 0 0 LEONARD GETZ DIRECTOR 1.00 0.00 X 0 0 0 DR JUDITH FRIEDMAN ROSEN DIRECTOR 1.00 0.00 X 0 0 0 PAUL B TARTELL MD ACTING CO-CHAIR 3.00 0.00 X X 0 0 0 MARTIN SOKOL DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL ORBACH ACTING CO-CHAIR 3.00 0.00 X X 0 0 0 SHERYL SILVER SECRETARY 1.00 0.00 X X 0 0 0 DR STANLEY BENZEL DIRECTOR 1.00 0.00 X 0 0 0 BART BLATSTEIN ASSOCIATE TREASURER 2.00 0.00 X X 0 0 0 ISAAC ABRAHAM DIRECTOR 1.00 0.00 X 0 0 0 ROSALINE BARRON DIRECTOR 1.00 0.00 X 0 0 0 DR BEN CHOUAKE DIRECTOR 1.00 0.00 X 0 0 0 GARY ERLBAUM DIRECTOR 1.00 0.00 X 0 0 0 HARVEY FRIEDMAN DIRECTOR 1.00 0.00 X 0 0 0 JAMES L POLLACK TREASURER 12.00 0.00 X X 0 0 0 MYRON ZIMMERMAN DIRECTOR 1.00 0.00 X 0 0 0 JOHN ROSEN EXEC. VICE PRESIDENT THRU 8/8/22 40.00 0.00 X 174570 0 18344 RAVI NAMAKKAL CHIEF FINANCIAL OFFICER 40.00 0.00 X 164127 0 15230 SUSAN TUCHMAN DIRECTOR/CTR FOR LAW & JUS 40.00 0.00 X 171442 0 21153 ELIZABETH BERNEY NATL DIRECTOR OF RESEARCH & SPECIAL PROJECTS 40.00 0.00 X 161876 0 14376 MICHELLE KLAHR DIRECTOR OF DEVELOPMENT 40.00 0.00 X 193454 0 22177 DANIEL POLLAK DIRECTOR OF GOVERNMENT REL 40.00 0.00 X 135345 0 14116 HOWARD KATZOFF DEPUTY DIRECTOR 40.00 0.00 X 129906 0 2139 1665143 0 146533 9 0 1 0 LEAF CAPITAL FUNDING PO BOX 5066 HARTFORD CT 061025066 EQUIPMENT RENTAL 187853 PIER SIXTY LLC PIER 60 60 CHELSEA PIERS NEW YORK NY 10011 VENUE RENTAL 129810 2 515612 5328242 349324 5843854 1416184 1416184 10234540 10775873 -541333 -541333 -541333 257625 515612 257625 0 MAILING LIST 513140 17747 17747 OTHER INCOME 900099 11834 11834 29581 6748286 0 17747 886685 21400 21400 71973 71973 945731 832244 94573 18914 1665829 1454049 176484 35296 21679 19077 2168 434 101563 89376 10156 2031 326350 287188 32635 6527 62970 62970 55671 55671 99008 99008 163079 163079 78630 19727 54958 3945 191660 168661 19166 3833 139447 122713 13944 2790 61164 53824 6116 1224 143061 125894 14306 2861 101929 89697 10193 2039 360207 316983 36021 7203 133418 117407 13342 2669 REPAIRS & MAINTENANCE 358694 318388 33589 6717 AWARDS & ANNUAL EVENTS 252414 188641 53144 10629 BANK & SERV FEES 34826 30647 3483 696 DUES & SUBSCRIPTIONS 12869 11326 1287 256 18339 16138 1835 366 5421911 4454361 859120 108430 1079012 1743333 343763 161657 82806 18948 12679199 2692656 10346750 9986543 33600183 28914115 2226092 1893700 0 722376 47678606 43440672 391911 197428 412859 1147216 804770 1344644 X 44290147 40042062 2583689 2053966 46873836 42096028 47678606 43440672 X 1326375 -5954366 -149817 X 0 1 X 1 0 X 4599543 3975973 4478874 8799777 5843854 27698021 4599543 3975973 4478874 8799777 5843854 27698021 3388116 24309905 876269 750535 1193842 2407743 1416184 6644573 978 932 369 605 0 2884 75735 437763 112450 28393 29581 683922 35029400 165702 0.69400 0.72830 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 99008 99008 4355353 4454361 372718 93180 0 0 489404 414850 409164 372718 1686136 2529204 184640 102535 83687 99008 469870 122351 103713 102291 93180 421535 632303 PART II-A, LINES 1 AND 2 ZOA WORKS WITH LAW MAKERS AND LEGISLATION TO PROTECT JEWISH COLLEGE AND HIGH SCHOOL STUDENTS FROM INTIMIDATION, HARASSMENT AND DISCRIMINATION, AND IN FIGHTING ANTI-SEMITISM. ZOA IS ALSO COMMITTED TO PROMOTING STRONG U.S.-ISRAEL RELATIONS IN GENERAL, ON A NON-PARTISAN BASIS. 2204620 -278717 51000 1874903 2009687 233933 39000 2204620 1846489 209199 46001 2009687 1599377 293229 46117 1846489 1726699 -96322 31000 1599377 0.72410 0.27590 0 0 11772821 1822092 9950729 906378 870564 35814 9986543 ANNUITIES PAYABLE 402030 LEASE LIABILITY 745186 1147216 X 630841 -5954366 -5954366 6585207 163079 163079 6748286 5277832 19000 19000 5258832 163079 163079 5421911 PART V, LINE 4: ZOA'S ENDOWMENT CONSISTS OF NINE DONOR-RESTRICTED FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. PART X, LINE 2: ZOA IS SUBJECT TO THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD'S (THE "FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, INCOME TAXES, AS IT RELATES TO ACCOUNTING AND REPORTING FOR UNCERTAINTY IN INCOME TAXES. BECAUSE OF ZOA'S GENERAL TAX EXEMPT STATUS, MANAGEMENT BELIEVES ASC TOPIC 740 HAS NOT HAD, AND IS NOT ANTICIPATED TO HAVE, A MATERIAL IMPACT ON ZOA'S CONSOLIDATED FINANCIAL STATEMENTS. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON UNCOLLETIBLE AMOUNTS 19,000. 0 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTMAKING 71973 0 0 0 0 0 0 71973 0 71973 MIDDLE EAST AND NORTH AFRICA EDUCATION 71973 WIRE 0 1 0 0 1 0 0 0 PART I, LINE 3: AMOUNT REPORTED USING THE ACCRUAL METHOD OF ACCOUNTING. PART III ACCOUNTING METHOD: PART IV, LINE 3 ZOA HAS 40% OWNERSHIP IN ZIONIST ORGANIZATION OF AMERICA IN ISRAEL LTD (C.C) ("ZOA ISRAEL"), AND ACCORDINGLY, ZOA FILED FORM 5471. ANNUAL GALA 773237 515612 257625 257625 773237 515612 257625 257625 257625 0 0 CAMPUS FELLOWSHIP STIPEND 21 21400 PART I, LINE 2: ZOA ADHERES TO ITS INTERNAL GRANT POLICY WHICH INCLUDES PROCEDURES TO MONITOR THAT QUALIFYING RECIPIENTS RECEIVE SCHOLARSHIPS. X X 0 0 0 0 0 0 0 0 0 MORTON KLEIN PRESIDENT 534423 0 0 0 0 0 6100 0 32898 0 573421 0 0 0 MICHELLE KLAHR DIRECTOR OF DEVELOPMENT 193454 0 0 0 0 0 0 0 22177 0 215631 0 0 0 JOHN ROSEN EXEC. VICE PRESIDENT THRU 8/8/22 174570 0 0 0 0 0 3596 0 14748 0 192914 0 0 0 SUSAN TUCHMAN DIRECTOR/CTR FOR LAW & JUS 171442 0 0 0 0 0 3684 0 17469 0 192595 0 0 0 RAVI NAMAKKAL CHIEF FINANCIAL OFFICER 164127 0 0 0 0 0 3350 0 11880 0 179357 0 0 0 ELIZABETH BERNEY NATL DIRECTOR OF RESEARCH & SPECIAL 161876 0 0 0 0 0 2860 0 11516 0 176252 0 0 0 PART I, LINE 3 COMPENSATION IS DETERMINED BY A COMBINATION OF A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION PROCESS OF THE BOARD. SHARONA WHISLER FAMILY MEMBER 70681 COMPENSATION 0 PART IV, LINE 1 SHARONA WHISLER:THE INTERESTED PERSON, WHO IS THE EXECUTIVE DIRECTOR OF ZOA'S FLORIDA REGION, IS THE DAUGHTER OF ONE OF ZOA'S DIRECTORS, LEONARD GETZ. X 7 349324 COMPARABLE SALES 0 1 1 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS ARE BASED ON THE NUMBER OF DONORS. PART I, LINE 32B: ZOA IS THE RECIPIENT OF PROCEEDS FROM SALES OF SECURITIES THROUGH UNRELATED INTERMEDIARY ORGANIZATIONS. FORM 990, PART I, LINE 1 AND PART III, LINE 1 FOUNDED IN 1897, THE ZIONIST ORGANIZATION OF AMERICA ("ZOA") IS THE OLDEST PRO-ISRAEL ORGANIZATION IN THE UNITED STATES. WITH OFFICES AROUND THE COUNTRY AND ALSO IN ISRAEL, ZOA IS DEDICATED TO EDUCATING THE PUBLIC ABOUT THE TRUTH CONCERNING THE MIDDLE EAST CONFLICT, ISRAEL'S ENEMIES, AND THE BEST WAY TO BRING REAL PEACE TO THE REGION BY ENSURING THE SURVIVAL OF A SAFE, SECURE AND STRONG ISRAEL. THROUGH ITS EDUCATIONAL EFFORTS, ZOA IS AT THE FOREFRONT OF FIGHTING ANTI-ZIONISM AND ANTI-SEMITISM BOTH IN THE UNITED STATES AND ABROAD. FORM 990, PART V, LINE 2A: ZOA CURRENTLY EMPLOYS 25 INDIVIDUALS. PAYROLL AND BENEFITS ARE PROCESSED THROUGH A PROFESSIONAL EMPLOYER ORGANIZATION (PEO), WHICH FILES THE FORM W-3 ON ZOA'S BEHALF, UNDER THE PEO'S FEDERAL EIN # FOR 23 OF THESE INDIVIDUALS. ZOA FILES A FORM W-3 FOR THE REMAINING 2. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP: THE CONSTITUTION OF ZOA STATES THERE SHALL BE TWO (2) CLASSES OF MEMBERSHIP IN ZOA: VOTING MEMBERS AND NON-VOTING MEMBERS. VOTING MEMBERS ARE (1) CURRENT LIFE MEMBERS; AND (2) THOSE JEWISH INDIVIDUALS, AT LEAST 18 YEARS OLD AND RESIDING IN THE UNITED STATES OF AMERICA OR IN ITS TERRITORIAL POSSESSIONS, WHO AGREE TO ABIDE BY ZOA'S CONSTITUTION AND BY-LAWS; SUBSCRIBE TO ZOA'S OBJECTIVES, PURPOSES AND PROGRAM; AND PAY THE DUES, AS ESTABLISHED BY THE BOARD OF DIRECTORS, FROM TIME TO TIME. VOTING MEMBERS SHALL HAVE FULL RIGHTS TO VOTE ON ALL MATTERS PRESENTED TO THE MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7A THE EXECUTIVE COMMITTEE OF ZOA, IN ADDITION TO THE MEMBERS OF ZOA, SETS AND APPROVES GOVERNANCE AS IT RELATES TO THE OPERATONS OF ZOA. FORM 990, PART VI, SECTION A, LINE 8A DURING 2022, ZOA DID NOT DOCUMENT ANY MINUTES OF GOVERNING BOARD MEETINGS HELD. FORM 990, PART VI, SECTION A, LINE 8B DURING 2022, ZOA DID NOT DOCUMENT ANY COMMITTEE MINUTES OF MEETINGS HELD. FORM 990, PART VI, SECTION B, LINE 10B ZOA DID NOT HAVE ANY WRITTEN POLICIES OR PROCEDURES FOR ANY CHAPTERS DURING 2022. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE CHAIR, TREASURER AND CHIEF FINANCIAL OFFICER. FORM 990, PART VI, SECTION B, LINE 12 ZOA ADOPTED A CONFLICT-OF-INTEREST POLICY WHEREBY THE MEMBERS OF THE GOVERNING BODY AND UPPER MANAGEMENT COMPLETE CONFLICT-OF-INTEREST STATEMENTS ANNUALLY. THE EXECUTIVE DIRECTOR REVIEWS ALL TRANSACTIONS AND CONTRACTUAL AGREEMENTS FOR POTENTIAL CONFLICTS. IF A CONFLICT EXISTS, THE INDIVIDUAL TO WHOM THE CONFLICT RELATES IS PROHIBITED FROM VOTING OR EXERCISING ANY INFLUENCE OVER THE MATTER RELATED TO THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION IS DETERMINED BY A COMBINATION OF A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION PROCESS OF THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 ZOA PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY AND CONSOLIDATED FINANCIAL STATEMENTS UPON WRITTEN REQUEST TO THE EXECUTIVE DIRECTOR. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -130,817. LOSS ON UNCOLLECTIBLE AMOUNTS -19,000. ZIONIST ORGANIZATION OF AMERICA ISRAEL ASIA HOUSE 4 WEIZMANN STREET TEL AVIV 6423904 IS EDUCATION IS ZOA 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ZIONIST ORGANIZATION OF AMERICA ISRAEL B 71973