2025-11-05T10:38:04-06:00 2024-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2024-01-01 521233683 JEWISH INSTITUTE FOR NATIONAL SECURITY OF AMERICA JEWI 2026673900 1101 14 STREET NW 1030 WASHINGTON DC 20005 MICHAEL MAKOVSKY PHD CHIEF EXECUTIVE OFFICER 2026673900 2025-11-05 1 1 ERIN CRANMER P01712644 2023319880 2025-11-05 2024 2025-03-06 01:10:19Z MICHAEL MAKOVSKY PHD 1101 14 STREET NW 1030 WASHINGTON DC 20005 8255519 0 X WWW.JINSA.ORG X 1976 DC JINSA WAS FOUNDED IN 1976 AS A NON-PROFIT, NON-PARTISAN ORGANIZATION TO ADVOCATE ON BEHALF OF A STRONG U.S. MILITARY, A ROBUST NATIONAL SECURITY POLICY, AND A STRONG U.S. SECURITY RELATIONSHIP WITH ISRAEL AND OTHER LIKE-MINDED ALLIES. JINSA'S MANDATE IS TO: PROVIDE LEADERSHIP AND AFFECT POLICY ON CRUCIAL ISSUES OF NATIONAL SECURITY AND FOREIGN POLICY;PROMOTE AMERICAN SECURITY COOPERATION WITH LIKE-MINDED ALLIES INCLUDING, BUT NOT LIMITED TO, ISRAEL;ENGAGE THE AMERICAN DEFENSE COMMUNITY ABOUT THE ROLE ISRAEL CAN AND DOES PLAY IN SECURING WESTERN, DEMOCRATIC INTERESTS IN THE MIDDLE EAST AND MEDITERRANEAN REGIONS; AND IMPROVE AWARENESS IN THE GENERAL PUBLIC, AS WELL AS IN THE JEWISH COMMUNITY OF THE IMPORTANCE OF A STRONG AMERICAN DEFENSE CAPABILITY. 19 19 19 0 0 0 7447138 7863297 156901 154746 170871 237476 0 0 7774910 8255519 0 0 0 0 3795041 3939704 0 0 403225 3882328 3895946 7677369 7835650 97541 419869 8249605 8479309 2425510 2189495 5824095 6289814 X THE JEWISH INSTITUTE FOR NATIONAL SECURITY OF AMERICA (JINSA) WAS FOUNDED IN 1976 AS A NON-PROFIT, NON-PARTISAN ORGANIZATION DEDICATED TO ADVANCING U.S. NATIONAL SECURITY INTERESTS IN THE MIDDLE EAST, OF WHICH A CRITICAL PILLAR IS A ROBUST U.S.-ISRAEL SECURITY RELATIONSHIP. JINSA BELIEVES THAT ISRAEL IS THE MOST CAPABLE AND CRITICAL U.S. SECURITY PARTNER IN THE 21ST CENTURY AND THAT A STRONG AMERICA IS THE BEST GUARANTOR OF WESTERN CIVILIZATION. JINSA ADVANCES ITS MISSION BY CONDUCTING BOTH EDUCATIONAL PROGRAMS THAT BUILD TIES AMONG AMERICAN, ISRAELI AND OTHER MIDDLE EASTERN PARTNER MILITARY LEADERS, ALONG WITH IN-DEPTH RESEARCH AND ACTIONABLE RECOMMENDATIONS TO INFLUENCE U.S. POLICY. 0 0 4080567 5250 THE GEMUNDER CENTER FOR DEFENSE AND STRATEGY: ESTABLISHED IN 2013, JINSA'S GEMUNDER CENTER FOR DEFENSE AND STRATEGY CONDUCTS INTENSIVE, INNOVATIVE RESEARCH AND ADVOCACY ON KEY U.S. DEFENSE, STRATEGIC, AND NATIONAL SECURITY ISSUES RELATED TO ISRAEL AND THE MIDDLE EAST. THE CENTER ADVANCES JINSA'S BROADER MISSION BY: PROVIDING LEADERSHIP ON CRITICAL NATIONAL SECURITY ISSUES; PROMOTING U.S. SECURITY COOPERATION WITH DEMOCRATIC ALLIES; ENGAGING THE U.S. DEFENSE COMMUNITY ON ISRAEL'S STRATEGIC ROLE IN REGIONAL STABILITY; AND ENHANCING PUBLIC UNDERSTANDING OF THE IMPORTANCE OF A STRONG U.S. DEFENSE CAPABILITY. ITS WORK IS CARRIED OUT THROUGH INTERDISCIPLINARY TASK FORCES COMPOSED OF FORMER SENIOR GOVERNMENT OFFICIALS, RETIRED MILITARY LEADERS, INDUSTRY EXPERTS, BUSINESS EXECUTIVES, AND OTHER DISTINGUISHED PROFESSIONALS. 573044 50620 GENERALS AND ADMIRALS TRIP TO ISRAEL: ESTABLISHED IN 1981, THE GENERALS AND ADMIRALS (G&A) PROGRAM FACILITATES THE EXCHANGE OF PROFESSIONAL KNOWLEDGE BETWEEN AMERICAN AND ISRAELI DEFENSE AND SECURITY PROFESSIONALS. EACH YEAR, JINSA BRINGS 1215 RETIRED U.S. GENERAL AND FLAG OFFICERS TO ISRAEL FOR NINE DAYS OF HIGH-LEVEL MEETINGS WITH THE NATION'S TOP MILITARY, INTELLIGENCE, AND GOVERNMENT LEADERS. THE PROGRAM INCLUDES IN-DEPTH DISCUSSIONS ABOUT REGIONAL THREATS, ISRAEL'S SECURITY CHALLENGES, AND AREAS OF U.S.ISRAEL DEFENSE COOPERATION. PARTICIPANTS VISIT IDF BASES AND KEY BORDER LOCATIONS TO GAIN FIRSTHAND INSIGHT INTO ISRAEL'S DEFENSE CAPABILITIES AND STRATEGIC ENVIRONMENT, PREPARING THEM TO SERVE AS EFFECTIVE ADVOCATES FOR THE U.S.ISRAEL SECURITY PARTNERSHIP. TO DATE, NEARLY 400 RETIRED GENERAL AND FLAG OFFICERS HAVE PARTICIPATED IN THE G&A PROGRAM, INCLUDING FORMER COMBATANT COMMAND (COCOM) LEADERS, SERVICE CHIEFS, AND TWO VICE CHAIRMEN OF THE JOINT CHIEFS OF STAFF. MANY HAVE BECOME INFLUENTIAL SPOKESPEOPLE FOR STRENGTHENING THE U.S.ISRAEL SECURITY RELATIONSHIP. 254693 23500 MILITARY LEADERSHIP EDUCATION INSTITUTE: LAUNCHED IN 2016, JINSA'S MILITARY LEADERSHIP EDUCATION INSTITUTE (MLEI) EDUCATES CURRENT AND FUTURE LEADERS FROM THE MILITARIES OF KEY U.S. ALLIESPRIMARILY IN THE MIDDLE EASTABOUT U.S. FOREIGN POLICY, DEFENSE STRATEGY, AND CIVIL-MILITARY RELATIONS. PARTICIPANTS RECEIVE HIGH-LEVEL BRIEFINGS AND VISIT IMPORTANT SITES SUCH AS CAPITOL HILL, THE PENTAGON, QUANTICO, AND GETTYSBURG. COURSES INCLUDE SPECIALIZED PROGRAMS FOR ACTIVE-DUTY IDF BRIGADIER GENERALS AND ELITE ISRAELI AIR FORCE LIEUTENANT COLONELS HANDPICKED BY THE IAF COMMANDER, AMONG OTHERS. 2073274 75376 OTHER PROGRAM SERVICES ARE COMPRISED OF PUBLICATIONS THAT PROVIDE EXPERT ANALYSIS ON DEFENSE AND FOREIGN POLICY; HOMELAND SECURITY TRIPS FOR POLICYMAKERS AND SECURITY PROFESSIONALS; SUPPORT OUR TROOPS INITIATIVES THAT HONOR AND ASSIST MEMBERS OF THE U.S. ARMED FORCES; AND ADDITIONAL DELEGATIONS AND EDUCATIONAL TRIPS THAT FURTHER STRENGTHEN U.S.-ALLY DEFENSE COOPERATION. 2073274 75376 6981578 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 1 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 28 0 1 19 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 0 0 CA CO FL GA IL KS MA MD NJ NY OH PA VA WA X THE ORGANIZATION 2026673900 1101 14TH STREET NW SUITE 1030 WASHINGTON DC 20005 DAVID P STEINMANN CHAIRMAN, BOARD OF DIRECTO 5.00 X X 0 0 0 JOEL GEMUNDER VICE CHAIRMAN, BOARD OF DI 3.00 X X 0 0 0 HERB ORNSTEIN TREASURER 3.00 X X 0 0 0 CHARLES WAX VICE PRESIDENT 0.30 X 0 0 0 STEVEN HEFTER VICE PRESIDENT 0.30 X 0 0 0 IKE FISHER VICE PRESIDENT 0.30 X 0 0 0 ROBERT IMMERMAN VICE PRESIDENT 0.30 X 0 0 0 JONATHAN KISLAK VICE PRESIDENT 1.00 X 0 0 0 MICHAEL LEFFELL VICE PRESIDENT 0.30 X 0 0 0 MICHAEL G RAPP PHD VICE PRESIDENT 0.30 X 0 0 0 MICHAEL NACHMAN VICE PRESIDENT 0.30 X 0 0 0 PHIL ROSEN VICE PRESIDENT 0.30 X 0 0 0 LARRY SIEDLICK SECRETARY 0.30 X X 0 0 0 IRIT TRATT VICE PRESIDENT 0.30 X 0 0 0 GEORGE VIOLIN MD VICE PRESIDENT 0.30 X 0 0 0 PAMELA GALLIN YABLON MD VICE PRESIDENT 0.30 X 0 0 0 JOEL ZINBERG VICE PRESIDENT 0.30 X 0 0 0 LEON ELLMAN VICE PRESIDENT 0.30 X 0 0 0 JOSHUA KATZEN VICE PRESIDENT 0.30 X 0 0 0 MICHAEL MAKOVSKY PHD PRESIDENT AND CHIEF EXECUT 40.00 X 873000 0 78780 LEO NAYFELD MANAGING DIRECTOR 40.00 X 288169 0 40003 BLAISE MISZTAL VICE PRESIDENT FOR POLICY 40.00 X 326113 0 73372 JOHN HANNAH SENIOR FELLOW 40.00 X 372788 0 35791 HARRIS VEDERMAN DIRECTOR OF NATIONAL OUTRE 40.00 X 228800 0 73889 MATTHEW KENNEY VICE PRESIDENT GOVERNMENT 40.00 X 222560 0 24912 JONATHAN RUHE DIRECTOR OF FOREIGN POLICY 40.00 X 200000 0 31888 2511430 0 358635 8 0 1 0 BRIGHTA LTD 52 HAKOCHAVIM CAESAREA IS PROGRAM CONSULTING AND ADVISORY 395545 AARON LOBEL 6103 KIRBY RD BETHESDA MD 20817 PROGRAM CONSULTING AND ADVISORY 272500 WELDIE AND ASSOCIATES 11804 IVANHOE ST SILVER SPRING MD 20902 ACCOUNTING & MANAGEMENT CONSULTING 190960 EDELMAN INTERNATIONAL & DEFENCE CONSULTI 2152 AQUIA DR STAFFORD VA 22554 PROGRAM CONSULTING AND ADVISORY 115000 4 7863297 7863297 REGISTRATION FEES 900099 154746 154746 154746 237476 237476 8255519 154746 0 237476 1256952 1106118 50279 100555 2106184 1853441 84248 168495 222913 196164 8916 17833 207970 183014 8318 16638 145685 128203 5827 11655 84465 72640 6757 5068 215752 215752 250000 215000 20000 15000 65387 56233 5230 3924 126169 108505 10094 7570 317578 273117 25406 19055 624649 624649 31853 27394 2548 1911 20682 17787 1654 1241 PROGRAM PARTICIPANT PRO 1595764 1595764 PROGRAM TRIPS 441931 441931 DIRECT MAIL 17738 17738 EVENT EXPENSE 12179 12179 91799 81618 5818 4363 7835650 6981578 450847 403225 329178 227199 3299254 3849030 690934 445400 53505 32798 441833 292796 84829 149037 2590774 2805768 0 1201131 970077 8249605 8479309 940124 1026266 1485386 1163229 2425510 2189495 X 4383183 4718089 1440912 1571725 5824095 6289814 8249605 8479309 X 419869 285680 -239830 X X 0 1 X 1 0 X 5442929 6187674 6741155 7447138 7863297 33682193 5442929 6187674 6741155 7447138 7863297 33682193 6515834 27166359 59006 17834 37340 170871 237476 522527 34204720 639090 0.79420 0.77760 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6571 6571 7425854 7432425 521621 130405 0 0 488402 520974 521621 1530997 2296496 26858 23183 6571 56612 122101 130244 130405 382750 574125 160602 12490 173092 146173 14429 160602 164198 -18025 146173 150989 13209 164198 138616 12373 150989 0.00000 0.57773 0.42227 0 0 165458 53683 111775 276375 239113 37262 149037 ASSETS HELD FOR DEFERRED COMPENSATION 334480 DEPOSITS 11254 RIGHT OF USE ASSET 624343 970077 OBLIGATIONS FOR DEFERRED COMPENSATION 334480 LEASE OBLIGATION 828749 1163229 X 8541199 285680 285680 8255519 0 8255519 7835650 0 7835650 0 7835650 PART V, LINE 4: PROGRAM EXPENSES. PART X, LINE 2: JINSA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. JINSA ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. JINSA PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2024 AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2024, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2021 THROUGH 2023 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH JINSA FILES RETURNS. MIDDLE EAST AND NORTH AFRICA - 0 0 PROGRAM SERVICES ISRAEL TRIP- OTHER STUDIES 643351 MIDDLE EAST AND NORTH AFRICA - 0 0 PROGRAM SERVICES FLAG AND GENERAL OFFICER TRIP 220525 MIDDLE EAST AND NORTH AFRICA - 0 0 PROGRAM SERVICES STAFDEL 67126 MIDDLE EAST AND NORTH AFRICA - 0 0 PROGRAM SERVICES HSP TRIP 84123 0 0 0 0 0 0 1015125 0 1015125 0 0 0 0 0 0 X X X 0 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY DC X X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 MICHAEL MAKOVSKY PHD PRESIDENT AND CHIEF EXECUT 850000 0 0 0 23000 0 34500 0 44280 0 951780 0 0 0 JOHN HANNAH SENIOR FELLOW 372788 0 0 0 0 0 34500 0 1291 0 408579 0 0 0 BLAISE MISZTAL VICE PRESIDENT FOR POLICY 326113 0 0 0 0 0 32611 0 40761 0 399485 0 0 0 LEO NAYFELD MANAGING DIRECTOR 288169 0 0 0 0 0 28816 0 11187 0 328172 0 0 0 HARRIS VEDERMAN DIRECTOR OF NATIONAL OUTRE 228800 0 0 0 0 0 22880 0 51009 0 302689 0 0 0 MATTHEW KENNEY VICE PRESIDENT GOVERNMENT 222560 0 0 0 0 0 22256 0 2656 0 247472 0 0 0 JONATHAN RUHE DIRECTOR OF FOREIGN POLICY 200000 0 0 0 0 0 20000 0 11888 0 231888 0 0 0 PART I, LINE 1A FOR CERTAIN JINSA FUNCTIONS THE BOARD HAS DETERMINED THAT THERE IS A VALID BUSINESS PURPOSE FOR THE SPOUSES OF CERTAIN OFFICERS TO ATTEND. IN THESE SITUATIONS, JINSA PAYS FOR THE SPOUSE'S TRAVEL. FORM 990, PART VI, SECTION B, LINE 11B THE DOCUMENT IS REVIEWED BY THE HEAD OF THE AUDIT COMMITTEE, THE CHIEF EXECUTIVE OFFICER AND JINSA'S OUTSIDE ACCOUNTANT. THE EXECUTIVE DIRECTOR AND HEAD OF THE AUDIT COMMITTEE, AS WELL AS THE BOARD, JOINTLY DETERMINE WHEN JINSA IS SATISFIED WITH THE 990. FORM 990, PART VI, SECTION B, LINE 12C EACH MEMBER OF THE BOARD IS REQUIRED TO SIGN AN ANNUAL CONFLICT-OF-INTEREST STATEMENT, AFFIRMING THAT THEY HAVE RECEIVED AND READ THE POLICY AND HAVE DISCLOSED ALL RELEVANT INFORMATION ON THE FORM, AND WILL DO SO IN THE FUTURE. FORM 990, PART VI, SECTION B, LINE 15A A SUB-COMMITTEE OF THE BOARD DETERMINES A REASONABLE COMPENSATION PACKAGE BASED ON INDUSTRY INFORMATION AND A STUDY THAT WAS PROVIDED BY AN INDEPENDENT EXTERNAL FIRM. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST, THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: SETTLEMENT EXPENSE -239,830. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED.