2024-10-10T07:46:18-05:00 2023-12-31 991856619 GRANT THORNTON ADVISORS LLC 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2023-01-01 133156445 FRIENDS OF THE ISRAEL DEFENSE FORCES FRIE 2122443118 60 EAST 42ND STREET NEW YORK NY 101650015 ALAN SRULOWITZ CFO 2122443118 2024-10-09 1 0 YING LI P01343131 2126245242 2023 2024-10-15 13:58:12Z RABBI STEVEN WEIL 60 EAST 42ND STREET NEW YORK NY 101650015 300249833 0 X WWW.FIDF.ORG X 1981 NY TO TRANSFORM THE LIVES OF THE YOUNG MEN AND WOMEN OF THE ISRAEL DEFENSE (CONTINUED ON SCHEDULE O) FORCES THROUGH EMPOWERING EDUCATIONAL, FINANCIAL, WELL-BEING, AND CULTURAL INITIATIVES. 59 59 173 600 0 0 87401186 280005585 0 0 3109920 3420649 -1172508 -1464987 89338598 281961247 61090961 111899696 0 0 15716135 19285221 0 0 13706310 8938523 11980553 85745619 143165470 3592979 138795777 199809403 336434268 25506617 48453696 174302786 287980572 X TO OFFER EDUCATIONAL, CULTURAL, RECREATIONAL, SOCIAL SERVICES PROGRAMS, AND FACILITIES THAT PROVIDE HOPE, PURPOSE, AND LIFE-CHANGING SUPPORT FOR THE SOLDIERS WHO PROTECT ISRAEL AND JEWS WORLDWIDE. 0 0 58600383 54964824 0 SEE SCHEDULE O 36239677 35273047 0 SEE SCHEDULE O 22998038 21661825 0 SEE SCHEDULE O 117838098 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 1 1 1 1 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 159 0 1 173 1 0 1 IS 0 0 0 1 1 0 0 0 0 0 0 X 59 59 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA CT FL GA IL MA MD MI NJ NC NY OH PA SC TX WA X ALAN SRULOWITZ CFO 2122443118 60 EAST 42ND STREET SUITE 1820 NEW YORK NY 10165 MOREY LEVOVITZ CHAIRMAN 1.00 0.00 X X 0 0 0 NILY FALIC CHAIRMAN EMERITUS 1.00 0.00 X X 0 0 0 ARTHUR STARK CHAIRMAN EMERITUS 1.00 0.00 X X 0 0 0 RABBI PETER WEINTRAUB CHAIRMAN EMERITUS 1.00 0.00 X X 0 0 0 MARC PERLMAN PRESIDENT 1.00 0.00 X X 0 0 0 ROBIN SELATI TREASURER 1.00 0.00 X X 0 0 0 STEPHEN W RUBIN ESQ SECRETARY AND GENERAL COUNSEL 1.00 0.00 X X 0 0 0 RICKI ALON DIRECTOR (THRU 9/23) 1.00 0.00 X 0 0 0 HARVEY AXELROD DIRECTOR 1.00 0.00 X 0 0 0 GARY BALTER DIRECTOR 1.00 0.00 X 0 0 0 SAMMY BAR-OR DIRECTOR 1.00 0.00 X 0 0 0 DANIEL BENEDICT DIRECTOR 1.00 0.00 X 0 0 0 RONNY BEN-JOSEF DIRECTOR 1.00 0.00 X 0 0 0 MAX BLANKFELD DIRECTOR 1.00 0.00 X 0 0 0 AL BRODY DIRECTOR 1.00 0.00 X 0 0 0 DOUG BUNIM DIRECTOR 1.00 0.00 X 0 0 0 ROBERT BURMAN DIRECTOR 1.00 0.00 X 0 0 0 ROBERT N COHEN DIRECTOR 1.00 0.00 X 0 0 0 FRED DISTENFELD DIRECTOR 1.00 0.00 X 0 0 0 WILLIAM FOX DIRECTOR 1.00 0.00 X 0 0 0 ALBERT FRANK DIRECTOR 1.00 0.00 X 0 0 0 AARON GANZ DIRECTOR 1.00 0.00 X 0 0 0 FRED GLUCKMAN DIRECTOR (THRU 9/23) 1.00 0.00 X 0 0 0 MITCHELL GOLD DIRECTOR 1.00 0.00 X 0 0 0 GABE GROISMAN DIRECTOR (THRU 9/23) 1.00 0.00 X 0 0 0 HARRY GROSS DIRECTOR 1.00 0.00 X 0 0 0 BERNIE GROVEMAN DIRECTOR 1.00 0.00 X 0 0 0 DAVID HAGER DIRECTOR 1.00 0.00 X 0 0 0 JOSEPH HANANO DIRECTOR 1.00 0.00 X 0 0 0 LARRY HOCHBERG DIRECTOR 1.00 0.00 X 0 0 0 DANIEL HYMAN DIRECTOR 1.00 0.00 X 0 0 0 MEIR IZAK DIRECTOR 1.00 0.00 X 0 0 0 AVI KANER DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL KARLIN DIRECTOR 1.00 0.00 X 0 0 0 ALAN KATZ DIRECTOR 1.00 0.00 X 0 0 0 SHMUEL KATZ DIRECTOR 1.00 0.00 X 0 0 0 ALICE KLEIN DIRECTOR 1.00 0.00 X 0 0 0 NETTA KORIN DIRECTOR 1.00 0.00 X 0 0 0 RICHARD KWAL DIRECTOR 1.00 0.00 X 0 0 0 BARBARA LEFF DIRECTOR (THRU 9/23) 1.00 0.00 X 0 0 0 TIMOTHY LEVART DIRECTOR 1.00 0.00 X 0 0 0 NATHAN LEWINGER DIRECTOR 1.00 0.00 X 0 0 0 BRIAN MERMELSHTEIN DIRECTOR 1.00 0.00 X 0 0 0 SHARON MISHKIN DIRECTOR 1.00 0.00 X 0 0 0 GERALD MIZEL DIRECTOR 1.00 0.00 X 0 0 0 SAM MOSHE DIRECTOR 1.00 0.00 X 0 0 0 WENDY MOSKOWITZ DIRECTOR 1.00 0.00 X 0 0 0 JORDE NATHAN DIRECTOR 1.00 0.00 X 0 0 0 SPENCER PARTRICH DIRECTOR 1.00 0.00 X 0 0 0 ROBERT POLAK DIRECTOR 1.00 0.00 X 0 0 0 AMITAI RAZIEL DIRECTOR 1.00 0.00 X 0 0 0 HYLA RUBY DIRECTOR 1.00 0.00 X 0 0 0 ARI RYAN DIRECTOR 1.00 0.00 X 0 0 0 HAIM SABIN DIRECTOR 1.00 0.00 X 0 0 0 MONICA SASSON DIRECTOR 1.00 0.00 X 0 0 0 RON SEDLEY DIRECTOR 1.00 0.00 X 0 0 0 MORRIE SILVERMAN DIRECTOR 1.00 0.00 X 0 0 0 NORMAN SMITH DIRECTOR (THRU 9/23) 1.00 0.00 X 0 0 0 GARRY SOBEL DIRECTOR 1.00 0.00 X 0 0 0 LLOYD SOKOLOFF DIRECTOR 1.00 0.00 X 0 0 0 DAVID WIENER DIRECTOR 1.00 0.00 X 0 0 0 SHAHRAM YAGHOUBZADEH DIRECTOR 1.00 0.00 X 0 0 0 OFER YARDENI DIRECTOR 1.00 0.00 X 0 0 0 ZACK ZALBEN DIRECTOR (THRU 9/23) 1.00 0.00 X 0 0 0 ARI ZWEIG DIRECTOR 1.00 0.00 X 0 0 0 STEVEN WEIL CHIEF EXECUTIVE OFFICER 40.00 0.00 X 610471 0 36584 NADAV PADAN NATIONAL DIRECTOR 40.00 0.00 X 470372 0 15440 ALAN SRULOWITZ CHIEF FINANCIAL OFFICER 40.00 0.00 X 319883 0 27484 ARI DALLAS CHIEF OPERATING OFF & SENIOR V.P 40.00 0.00 X 248500 0 9600 TAMIR OPPENHEIM VICE PRESIDENT, CENTRAL REGION 40.00 0.00 X 239499 0 23357 GALIT BRICHTA VICE PRESIDENT, NORTHEAST REGION 40.00 0.00 X 333296 0 25522 JENNA GRIFFIN VICE PRESIDENT, SOUTHERN REGION 40.00 0.00 X 222167 0 11694 LESLEY PLACHTA EXECUTIVE DIRECTOR (THRU 9/23) 40.00 0.00 X 253846 0 0 REBECCA RAFELSON DIRECTOR, BRANDS & COMMUNICATIONS 40.00 0.00 X 173500 0 6600 PNINIT COLE EXECUTIVE DIRECTOR 40.00 0.00 X 223607 0 12978 AMARELLE GREEN EXECUTIVE DIRECTOR 40.00 0.00 X 180467 0 28233 DINA BEN ARI DIRECTOR OF COMMUNITY ENGAGEMENT 40.00 0.00 X 194625 0 7585 JENNIFER SCHER VICE PRESIDENT, MID-ATLANTIC REGION 40.00 0.00 X 185000 0 7060 JEFF KLEIN VICE PRESIDENT 40.00 0.00 X 187394 0 16207 3842627 0 228344 40 0 1 0 MOSAIC TOURS AND TRAVEL 6345 COLLINS AVENUE MIAMI BEACH FL 33141 TRAVEL SERVICES 1290647 GALTEX PROMOTION AND MARKETING LTD 26/2 TEL HAI BLVD ASHDOD IS 7751019 SUPPLIES 1186112 ASTOR ACCESSORIES LLC 167 MONMOUTH ROAD OAKHURST NJ 07755 PROMOTION SERVICES 898440 PIER SIXTY LLC PIER 60 CHELSEA PIERS NEW YORK NY 10011 EVENT HOSTING 480755 140 CENTRAL EVENTS BY MDH LLC 140 CENTRAL AVENUE LAWRENCE NY 11559 EVENT HOSTING 321732 43 89966110 34153977 155885498 7437416 280005585 792231 792231 15490401 12861983 2628418 2628418 2628418 3787160 34153977 5380068 -1592908 -1592908 57205 46535 10670 10670 REALIZED FX GAIN/LOSS 900099 117251 117251 117251 281961247 0 0 1955662 111899696 111899696 3027815 527357 821329 1679129 12349425 2150908 3349923 6848594 708198 245478 132474 330246 1828571 614217 351623 862731 1371212 451588 268071 651553 563209 563209 165380 165380 2639525 517649 1378943 742933 58782 57732 1050 170232 170232 1303925 475821 452654 375450 1226723 502821 263980 459922 147293 147293 414407 414407 CREDIT CARD & BANK FEES 2437481 0 2437481 0 PHOTO & VIDEO SERVICES 1162310 134868 53113 974329 PROMOTIONAL ITEMS & AWA 405887 36784 140948 228155 CATERING AND REFRESHMEN 400419 211535 11628 177256 884980 69376 440642 374962 143165470 117838098 11621062 13706310 63459761 92511123 58102140 68274295 659 1600 405807 957538 1360157 757271 632251 602886 14520881 19669079 54298200 146399181 8389704 8018566 199809403 336434268 2140690 2535431 5719627 28825837 17646300 17092428 25506617 48453696 X 58918625 67047161 115384161 220933411 174302786 287980572 199809403 336434268 X 138795777 3963666 -29081657 X 0 1 X 1 0 X 88387365 59306597 81982315 87401186 280005582 597083045 88387365 59306597 81982315 87401186 280005582 597083045 15537748 581545297 1203092 715926 418928 899612 792231 4029789 4340458 127118 2111632 3367389 3961616 13908213 615021047 0.94560 0.93440 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING GROSS RECEIPTS - 2019 AMOUNT: $ 4,356,919. 2020 AMOUNT: $ 269,190. 2021 AMOUNT: $ 1,684,779. 2022 AMOUNT: $ 3,126,596. 2023 AMOUNT: $ 3,787,160. GAMING GROSS RECEIPTS - 2019 AMOUNT: $ 90,610. 2020 AMOUNT: $ 14,743. 2021 AMOUNT: $ 310,242. 2022 AMOUNT: $ 260,115. 2023 AMOUNT: $ 57,205. REALIZED FX GAIN/LOSS - 2019 AMOUNT: $ -107,071. 2020 AMOUNT: $ -156,815. 2021 AMOUNT: $ 116,611. 2022 AMOUNT: $ -19,322. 2023 AMOUNT: $ 117,251. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11529032 1569390 2685346 599484 15184284 14778011 73500 -3249479 73000 11529032 12878837 606005 1721549 428380 14778011 11788342 163331 1552126 624962 12878837 8913007 1181115 1818220 124000 11788342 0.77400 0.22600 0 0 776699 384716 391983 254995 160388 94607 328463 212167 116296 602886 GOVT. GUARANTEED OBLIG. 134993378 F COMMON TRUST FUNDS 11058950 F STATE OF ISRAEL BONDS 325214 F CERTIFICATES OF DEPOSIT 21639 F 146399181 ANNUITY PAYABLE 8368162 OPERATING LEASE LIABILITY 8724266 17092428 X 287944432 3963666 689148 1330371 5983185 281961247 0 281961247 174266646 689148 30412028 31101176 143165470 0 143165470 PART V, LINE 4: INTENDED USES OF THE ENDOWMENT FUNDS TO HELP SUPPORT FRIENDS OF THE ISRAEL DEFENSE FORCES PROGRAM SERVICES. PART X, LINE 2: FIN 48 DISCLOSURE FIDF FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. FIDF IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501(C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. FIDF HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED BUSINESS INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS A NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. FIDF HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. IN ADDITION, FIDF HAS NOT RECORDED A PROVISION FOR INCOME TAXES AS IT HAS NO MATERIAL TAX LIABILITY FROM UNRELATED BUSINESS INCOME ACTIVITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: ACTUARIAL CHANGE IN ANNUITY OBLIGATION 1,047,907. UNREALIZED GAIN ON FOREIGN CURRENCY 282,464. PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPENSE FROM UNCOLLECTIBLE PLEDGES 6,339,780. CHANGE IN GRANT PAYABLE FOR CAPITAL PROJECTS 24,072,248. 1 MIDDLE EAST AND NORTH AFRICA 1 24 PROGRAM SERVICES FIDF PROJECTS 986507 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTMAKING 135971944 1 24 0 0 1 24 136958451 0 136958451 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 72447392 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 4150000 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 2140000 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 1591754 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 1445491 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 1181876 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 1080000 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 1000000 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 523112 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 386359 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 366017 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 338852 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 304893 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 270000 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 200000 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 200000 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 134893 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 75000 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 70343 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 70000 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 52487 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 20000 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 12037 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 10000 WIRE TRANSFER 0 MIDDLE EAST/NORTH AFRICA GENERAL SUPPORT 10000 WIRE TRANSFER 0 25 0 COLLEGE/UNIVERSITY SCHOLARSHIPS MIDDLE EAST/NORTH AFRICA 3382 13742301 WIRE TRANSFER 0 0 0 0 0 0 PART I, LINE 2: PROCEDURE FOR MONITORING THE USE OF GRANTS AND OTHER ASSISTANCE: GRANTS FOR PROJECTS AND PROGRAMS ARE MADE PURSUANT TO A CONTRACT OR MEMORANDUM WHICH DELINEATES THE INTENDED USE OF THE FUNDS BY THE GRANTEE AND THE TIMETABLE OF GRANT PAYMENTS. FUNDS ARE DISBURSED ON A VERY DISCIPLINED AND CONTROLLED BASIS AND ONLY UPON RECEIPT OF A TRANSFER REQUISITION FROM THE GRANTEE ACCOMPANIED BY SUPPORTING DOCUMENTATION OF THE EXPENSES TO BE PAID, WHERE APPLICABLE. SUCH DOCUMENTATION INCLUDES INVOICES, CONSTRUCTION PROGRESS REPORTS, PHOTOS AND/OR VIDEOS, REPORTS OF PROGRAM SERVICES RENDERED AND SIMILAR EVIDENCE, DEPENDING ON THE MATTER ON HAND. FIDF STAFF REVIEWS THE DOCUMENTATION PROVIDED AND, WHEN SATISFIED WITH ITS COMPLETENESS, AUTHORIZES RELEASE OF THE FUNDS. FUNDS SO RELEASED MUST BE USED BY THE GRANTEE ONLY FOR THE SPECIFIC PURPOSE AND NOT FOR ANY OTHER PURPOSE. FIDF MAINTAINS DETAILED RECORDS OF WHAT IT HAS PAID FOR AND THE BALANCE OF ITS COMMITMENT REMAINING TO BE PAID AT ANY POINT IN TIME. IN ADDITION, FIDF PERSONNEL AND ITS ISRAEL BASED REPRESENTATIVES PERIODICALLY VISIT PROJECTS AND PROGRAMS IN PROGRESS FOR A FIRST HAND ASSESSMENT THAT THE FUNDS ARE BEING USED AS INTENDED. FIDF IMPACT! SCHOLARSHIP PROGRAM GRANTS FULL 4-YEAR SCHOLARSHIPS TO ISRAELI SOLDIERS WHO HAVE COMPLETED THEIR MILITARY SERVICE. TO BE ELIGIBLE, VETERANS MUST, AMONG OTHER CRITERIA, COME FROM A COMBAT OR COMBAT-SUPPORT UNIT AND A DISADVANTAGED SOCIOECONOMIC BACKGROUND THAT MIGHT OTHERWISE PREVENT THEM FROM PURSUING HIGHER EDUCATION. APPLICANTS' ELIGIBILITY IS DETERMINED BY FIDF IMPACT! STAFF THROUGH REVIEW OF RELEVANT DOCUMENTATION AND PERSONAL INTERVIEWS. TO MAINTAIN ELIGIBILITY, EACH SCHOLARSHIP RECIPIENT IS FURTHER REQUIRED TO COMPLETE 130 HOURS OF COMMUNITY SERVICE EVERY YEAR DURING THE FULL TERM OF THE SCHOLARSHIP AND MAINTAIN APPROPRIATE ACADEMIC STANDARDS. THIS IS MONITORED BY THE FIDF IMPACT! STAFF THROUGH COMMUNICATION WITH THE VARIOUS ACADEMIC INSTITUTES AND THE COMMUNITY ORGANIZATIONS WHERE THE STUDENTS VOLUNTEER. TRANSFERS TO SCHOLARSHIP RECIPIENTS ARE MADE 3-TIMES A YEAR AFTER VERIFICATION OF CONTINUED ELIGIBILITY. X X X 0 AZ CA CT FL GA IL MA MD MI NJ NY NV OH PA TX VA WA ANNUAL GALA 8467362 8338282 129080 0 0 153260 41940 4766 171737 ANNUAL GALA 3751783 3593703 158080 0 0 90000 2250 1835 185850 84 25721992 22221992 3500000 0 0 1651820 258281 2558 2815771 37941137 34153977 3787160 1895080 302471 9159 3173358 5380068 -1592908 57205 9188 0 13091 24256 0 57205 9188 13091 24256 46535 10670 IL OH MD MI 0 THE ORGANIZATION OBTAINED LICENSES IN THE STATES IN WHICH WE BELIEVE THEY WERE REQUIRED. 0 0 0 0.00000 1.00000 ALAN SRULOWITZ 60 EAST 42ND STREET NEW YORK NY 10017 0 ALAN SRULOWITZ 0 ALAN SRULOWITZ, CFO, PREPARES THE BOOKS AND RECORDS FOR THE ORGANIZATION'S GAMING/SPECIAL EVENTS AND OVERSEES MANAGEMENT OF THE GAMING OPERATION. THESE RESPONSIBILITIES ARE PART OF HIS ROLE AS CFO. HE DOES NOT RECEIVE SEPARATE COMPENSATION RELATED TO MANAGEMENT OF THE GAMING OPERATION. X 0 X 1 1 X X X X 1 0 0 0 0 0 0 1 0 STEVEN WEIL CHIEF EXECUTIVE OFFICER 610471 0 0 0 0 0 23887 0 12697 0 647055 0 0 0 NADAV PADAN NATIONAL DIRECTOR 399510 0 0 0 70862 0 0 0 15440 0 485812 0 0 0 GALIT BRICHTA VICE PRESIDENT, NORTHEAST REGION 317296 0 16000 0 0 0 12972 0 12550 0 358818 0 0 0 ALAN SRULOWITZ CHIEF FINANCIAL OFFICER 311383 0 8500 0 0 0 12200 0 15284 0 347367 0 0 0 TAMIR OPPENHEIM VICE PRESIDENT, CENTRAL REGION 223499 0 16000 0 0 0 4987 0 18370 0 262856 0 0 0 ARI DALLAS CHIEF OPERATING OFF & SENIOR V.P 240000 0 8500 0 0 0 9600 0 0 0 258100 0 0 0 LESLEY PLACHTA EXECUTIVE DIRECTOR (THRU 9/23) 186538 0 0 0 67308 0 0 0 0 0 253846 0 0 0 PNINIT COLE EXECUTIVE DIRECTOR 207607 0 16000 0 0 0 0 0 12978 0 236585 0 0 0 JENNA GRIFFIN VICE PRESIDENT, SOUTHERN REGION 206167 0 16000 0 0 0 8668 0 3026 0 233861 0 0 0 AMARELLE GREEN EXECUTIVE DIRECTOR 164467 0 16000 0 0 0 7700 0 20533 0 208700 0 0 0 JEFF KLEIN VICE PRESIDENT 171394 0 16000 0 0 0 7485 0 8722 0 203601 0 0 0 DINA BEN ARI DIRECTOR OF COMMUNITY ENGAGEMENT 187125 0 7500 0 0 0 7585 0 0 0 202210 0 0 0 JENNIFER SCHER VICE PRESIDENT, MID-ATLANTIC REGION 170000 0 15000 0 0 0 7060 0 0 0 192060 0 0 0 REBECCA RAFELSON DIRECTOR, BRANDS & COMMUNICATIONS 165000 0 8500 0 0 0 6600 0 0 0 180100 0 0 0 PART I, LINE 1A TAX INDEMNIFICATION AND GROSS-UP PAYMENTS TAX INDEMNIFICATION AND GROSS UP OF PAYMENTS ARE PROVIDED TO THE NATIONAL DIRECTOR IN RELATION TO THE TUITION ALLOWANCE. THIS WAS TREATED AS A TAXABLE BENEFIT. PART I, LINE 4A SEVERANCE PAYMENT DURING CALENDAR YEAR 2023, LESLEY PLACHTA, EXECUTIVE DIRECTOR, RECEIVED A SEVERANCE PAYMENT IN THE AMOUNT OF $67,308. THIS AMOUNT IS REPORTED ON SCHEDULE J, PART II, COLUMN B(III). PART I, LINE 7 NON-FIXED PAYMENTS BONUSES ARE PAID BASED ON SUCCESSFUL COMPLETION OF INDIVIDUAL AND ORGANIZATIONAL WIDE STRATEGIC AND OPERATIONAL GOALS. ALL NON-FIXED PAYMENTS HAVE BEEN INCLUDED IN PART VII AND SCHEDULE J COMPENSATION REPORTING. X 390 7325768 FAIR MARKET VALUE X 17 111648 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS IS REPORTED ON COLUMN B. FORM 990, PART III, LINE 4A WELLBEING AND RECREATIONAL PROGRAMS THE FINANCIAL SUPPORT PROGRAM EASES THE BURDEN BY PROVIDING ECONOMIC RELIEF FOR SOLDIERS WHO ARE IN FINANCIAL DISTRESS THROUGH THE PROVISION OF CASH SUBSIDIES, HOLIDAY GIFT PACKAGES, FOOD VOUCHERS, AND OTHER ASSISTANCE TO THEIR FAMILIES. DURING 2023, FIDF PROVIDED APPROXIMATELY $5.7 MILLION FOR SUCH ASSISTANCE TO ABOUT 20,450 SOLDIERS. THE LONE SOLDIERS PROGRAM ENSURES LONE SOLDIERS NEVER FEEL TRULY ALONE BY ENABLING FIDF TO ACT AS A SECOND FAMILY FOR SOLDIERS WHO HAVE NO IMMEDIATE FAMILY IN ISRAEL DURING THEIR MILITARY SERVICE. FIDF ALSO SPONSORS FLIGHTS FOR LONE SOLDIERS, ENABLING THEM TO VISIT THEIR FAMILIES IN THEIR HOME COUNTRIES DURING THEIR PERIOD OF SERVICE. DURING 2023, FIDF PROVIDED APPROXIMATELY $4.9 MILLION TO ASSIST OVER 7,000 LONE SOLDIERS THROUGH THESE PROGRAMS. THE ADOPT A BRIGADE PROGRAM OFFERS MULTI-FACETED SUPPORT, EMPOWERING SOLDIERS TO FOCUS EXCLUSIVELY ON THE CHALLENGING MISSION OF PROTECTING ISRAEL WITHOUT THE BURDEN OF FINANCIAL UNCERTAINTY AT HOME. THE FUNDS ARE DEVOTED TO BENEFITTING THE WELFARE AND WELLBEING OF EACH OF THE BRIGADE'S SOLDIERS WITH AN EMPHASIS ON LONE SOLDIERS AND ON THOSE FROM LOW SOCIO-ECONOMIC BACKGROUNDS. THE PROGRAM ALSO PROVIDES COMMANDERS WITH FUNDS TO HOLD EVENTS AND ACTIVITIES THAT CELEBRATE THE SOLDIERS' ACHIEVEMENTS. DURING 2023, FIDF PROVIDED APPROXIMATELY $1.6 MILLION TO SPONSOR THE NEEDS OF THE 27 BRIGADES ADOPTED BY FIDF (OVER 75,000 SOLDIERS). THE ADOPT A BATTALION PROGRAM PROVIDES YEAR-LONG RECREATIONAL ACTIVITIES FOR DESIGNATED BATTALIONS. DURING 2023, FIDF PROVIDED APPROXIMATELY $2.53 MILLION TO SPONSOR CEREMONIES, TRIPS AND OTHER WELLBEING ACTIVITIES FOR THE 93 BATTALIONS ADOPTED BY FIDF (OVER 30,000 SOLDIERS). THE WOUNDED SOLDIER SUPPORT PROGRAM OFFERED A SECOND CHANCE AT A LIFE WITHOUT LIMITATIONS IN 2023 WITH APPROXIMATELY $0.8 MILLION TO SPONSOR ACTIVITIES SUPPORTING OVER 2,000 WOUNDED VETERANS. THE SPIRITUAL AND HERITAGE PROGRAMS BRING ISRAEL'S HISTORIC JUDAIC ROOTS, CULTURE, AND TRADITIONS TO THE PROFOUNDLY DEDICATED SOLDIERS WHO WORK TIRELESSLY TO MAINTAIN THE SECURITY OF THE NATION'S BORDERS AND SAFETY OF ITS PEOPLE. WE OFFER COMFORTING SUPPORT TO THOSE WHO SEEK IT, RANGING FROM TANGIBLE MATERIALS TO MEANINGFUL EXPERIENCES AND COURSES. DURING 2023, FIDF PROVIDED APPROXIMATELY $2.6 MILLION TO SPONSOR SUCH ARTICLES AND ACTIVITIES AND TOUCHED THE LIVES OF OVER 20,000 SOLDIERS. FORM 990, PART III, LINE 4B CONSTRUCTION PROGRAMS FIDF HELPS PROVIDE A "HOME AWAY FROM HOME" BY SPONSORING THE CONSTRUCTION, REFURBISHMENT AND MAINTENANCE OF RECREATION AND SPORTS CENTERS, CULTURAL AND EDUCATIONAL FACILITIES, SYNAGOGUES, MEMORIAL ROOMS, AUDITORIUMS, AND SOLDIER RECREATIONAL HOMES FOR SOLDIERS THROUGHOUT ISRAEL. THESE FACILITIES RANGE FROM INDIVIDUAL STRUCTURES TO LARGE WELLBEING COMPLEXES. FIDF ALSO SPONSORS THE CONSTRUCTION AND RENOVATION OF SMALLER PROJECTS AND SEMI-PERMANENT FACILITIES, SUCH AS SOCIAL CLUBS, AND SYNAGOGUES THAT SOLDIERS CAN USE EVERYWHERE. DURING 2023, FIDF TRANSFERRED APPROXIMATELY $12.1 MILLION IN CASH FOR CONSTRUCTION ACTIVITY. PROGRAM SERVICES FOR CONSTRUCTION, NET OF CHANGE IN GRANTS PAYABLE FOR CAPITAL PROJECTS, WAS $36.2 MILLION. EMERGENCY CAMPAIGN FIDF HAS PLAYED A CRUCIAL ROLE IN PROVIDING HUMANITARIAN SUPPORT TO ISRAEL'S COURAGEOUS SOLDIERS DURING THE WAR. DURING 2023, FIDF PROVIDED $57.6 MILLION IN FUNDS FOR ITS EMERGENCY CAMPAIGN, 100% OF WHICH HAS BEEN USED TO FUND SOLDIERS' EMERGENCY NEEDS. FIDF SUPPLIED $28.4 MILLION THAT WENT TOWARDS LIFE-SAVING MEDICAL EQUIPMENT, INCLUDING FIELD HOSPITALS, AMBULANCES, VENTILATORS, DEFIBRILLATORS, AND OTHER MEDICAL SUPPLIES. FIDF ALSO PROVIDED $29.2 MILLION THAT WENT TOWARDS CLOTHING, PERSONAL WELLBEING NEEDS AND FINANCIAL ASSISTANCE FOR SOLDIERS, INCLUDING THOSE WOUNDED, AS WELL AS BEREAVED FAMILIES. GRANT EXPENDITURES UNDER THE EMERGENCY CAMPAIGN ARE REFLECTED WITHIN WELLBEING AND RECREATIONAL PROGRAMS EXPENSE ON THE ACCOMPANYING STATEMENT OF FUNCTIONAL EXPENSES. FORM 990, PART III, LINE 4C EDUCATIONAL AND SCHOLARSHIP PROGRAMS THE FIDF IMPACT! SCHOLARSHIP PROGRAM GRANTS FULL FOUR-YEAR SCHOLARSHIPS TO ISRAELI SOLDIERS WHO HAVE COMPLETED THEIR MILITARY SERVICE. THE PERSONAL NATURE OF THE PROGRAM ENABLES SPONSORS TO DIRECTLY SEE THE "IMPACT" OF THEIR DONATIONS ON VETERANS' LIVES, AND OFFERS THE OPPORTUNITY TO BUILD RELATIONSHIPS WHICH LAST WAY BEYOND THE COMPLETION OF THE RECIPIENT'S STUDIES. TO BE ELIGIBLE, VETERANS MUST COME FROM A COMBAT OR COMBAT-SUPPORT UNIT AND A DISADVANTAGED SOCIOECONOMIC BACKGROUND. EACH SCHOLARSHIP RECIPIENT IS REQUIRED TO COMPLETE 130 HOURS OF COMMUNITY SERVICE EVERY YEAR DURING THE FULL TERM OF THE SCHOLARSHIP. FIDF PARTNERS WITH 24 ORGANIZATIONS WHICH EMPOWER THE STUDENTS TO HELP THEIR COMMUNITIES AND IMPROVE THEIR ENVIRONMENT. IN THE 2023-2024 ACADEMIC YEAR, FIDF WAS ABLE TO FUND 3,382 SCHOLARSHIPS OF COLLEGE OR UNIVERSITY STUDY. IN 2023, FIDF GRANTED APPROXIMATELY $16.9 MILLION OF SCHOLARSHIP ASSISTANCE. DURING 2023, FIDF ALSO SPONSORED APPROXIMATELY $5.1 MILLION OF EDUCATIONAL PROGRAMS WHICH PROVIDE FOR A SUCCESSFUL CONTINUUM FROM HIGH SCHOOL TO HIGHER EDUCATION, OR FOR SOLDIERS TO ENTER DIRECTLY INTO THE JOB MARKET. THESE PROGRAMS UTILIZE SEMINARS, WORKSHOPS, DISCUSSION GROUPS AND FIELD TRIPS TO ALSO ASSIST NEW IMMIGRANT SOLDIERS IN THEIR ASSIMILATION PROCESS, PROVIDE ENRICHMENT OPPORTUNITIES TO SOLDIERS WITH SPECIAL NEEDS, AND DEVELOP EDUCATIONAL RESOURCES. DURING 2023, ABOUT 28,000 SOLDIERS PARTICIPATED IN SUCH ACTIVITIES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS THE FORM 990 IS PREPARED BY THE CONTROLLER AND REVIEWED BY THE CHIEF FINANCIAL OFFICER AND CHIEF EXECUTIVE OFFICER. A REVIEW IS ALSO PERFORMED BY FIDF'S OUTSIDE TAX ADVISORS. THE DRAFT FORM 990 IS THEN PRESENTED TO THE AUDIT COMMITTEE OF THE BOARD FOR APPROVAL, FOLLOWED BY DISTRIBUTION OF THE FINAL COPY OF THE FORM 990 TO ALL MEMBERS OF THE BOARD OF DIRECTORS BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY MONITORING AND ENFORCEMENT ANNUAL CONFLICT OF INTEREST FORMS ARE REQUIRED FROM ALL MEMBERS OF THE BOARD AND ALL EMPLOYEES. THE FORMS ARE RECEIVED BY FIDF'S CHIEF FINANCIAL OFFICER, WHO PREPARES A SPREADSHEET LISTING CONFLICTS DISCLOSED, IF ANY. THE SPREADSHEET IS SHARED WITH FIDF'S NATIONAL DIRECTOR AND LEGAL COUNSEL FOR THEIR REVIEW. ANY CONFLICTS ARE DISCLOSED TO AND DISCUSSED AT A MEETING OF THE EXECUTIVE COMMITTEE OF THE BOARD. IN THE EVENT OF A DISCLOSURE OF A CONFLICT, THE INTERESTED PERSON LEAVES THE MEETING WHERE THE CONFLICT IS DISCUSSED AND VOTED UPON. IN CASES OF FAILURE TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTIONS ARE TAKEN, IF NEEDED, FOLLOWING DUE PROCESS. FORM 990, PART VI, SECTION B, LINE 15 PROCESS FOR DETERMINING COMPENSATION THE COMPENSATION COMMITTEE OF THE BOARD DETERMINE COMPENSATION FOR ALL OFFICERS, EXECUTIVE DIRECTORS, HEADS OF DEPARTMENT AND ANY OTHER HIGHLY COMPENSATED EMPLOYEES. THE COMMITTEE TYPICALLY MEET IN MARCH TO DETERMINE COMPENSATION FOR THE UPCOMING YEAR, AS WELL AS BONUSES, IF ANY, FOR PERFORMANCE IN THE PREVIOUS YEAR. COMPENSATION SURVEYS AS WELL AS FORM 990 OF OTHER ORGANIZATIONS, SIMILAR IN SIZE AND CHARACTER, ARE USED. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS TO THE PUBLIC THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS, FORM 990, DOCUMENT RETENTION AND DESTRUCTION POLICY, AND WHISTLE-BLOWER POLICY ARE AVAILABLE ON ITS WEBSITE. FORM 990, PART XI, LINE 9: UNREALIZED GAIN ON FOREIGN CURRENCY 282,464. ACTUARIAL CHANGE IN ANNUITY OBLIGATION 1,047,907. BAD DEBT EXPENSE FROM UNCOLLECTIBLE PLEDGES -6,339,780. CHNAGE IN GRANT PAYABLE FOR CAPITAL PROJECTS -24,072,248.