Friends of the Israel Defense Forces

According to the Friends of the Israel Defense Forces (FIDF) audit of December 31, 2018 (Note 2 re: Contributions):

"For the year ended December 31, 2018, approximately 29% of contribution revenues were provided by five donors."

According to the Friends of the Israel Defense Forces (FIDF) audit of December 31, 2018 (Note 1, Purpose of Organization, 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 [sic] complexes. ... Construction activity during 2018 was as follows: 9 construction projects were completed, with a total budget of approximately $20.8 million, 10 additional projects were under construction, with a total budget of approximately $26.2 million, and 4 projects were in the design and bidding stage, with a total budget of approximately $40.5 million. In addition, 36 smaller facilities renovation and refurbishment projects were completed, with a total budget of approximately $1.26 million."

According to the Friends of the Israel Defense Forces (FIDF) audit of December 31, 2018 (Note 14, Contingencies):

"In March 2016, an action was brought in the United States District Court for the District of Columbia by individual Palestinians against numerous parties, including FIDF and some of its donors. The action alleges claims against FIDF for civil conspiracy and war crimes, among other things. Initially, the plaintiffs sought damages in excess of $34.5 billion, but that claim has since been reduced to $1 billion.

"In August 2017, the District Court granted the defendants' joint motion to dismiss the plaintiffs' amended complaint for lack of subject matter jurisdiction. The plaintiffs appealed in September 2017. In February 2019, the D.C. Circuit reversed the District Court's decision, but also significantly limited the scope of the plaintiffs' claims. The proceedings are expected to continue in the District Court.

"FIDF believes this action is totally without merit and intends to continue to defend itself vigorously."

According to the Friends of the Israel Defense Forces (FIDF) 2018 tax filing, FIDF reports re: Loans to and/or from Interested Persons, a loan made to Meir Klifi-Amir, CEO. The reported original principal amount of the loan is $10,809, and the balance due at year-end 2018 is $10,000. FIDF reports that there is a written agreement for the loan, it is not in default, and it was approved "by board or committee" (IRS Form 990, Schedule L, Part II). The reported purpose of the loan is:

"FIDF provides the National Director and CEO with a housing allowance, which is grossed-up for taxes based on a projected tax rate. During 2017, FIDF paid a tax advance to account for potential insufficient gross-up of the housing allowance, which was recorded as a receivable. The balance is expected to be repaid to FIDF by the National Director and CEO by December 31, 2019" (IRS Form 990, Schedule L, Part V).

According to the Friends of the Israel Defense Forces (FIDF) 2018 tax filing, FIDF reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III):

Regarding the payment or accrual of any compensation contingent of the revenues of the organization to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, Line 5a):

"FIDF's National Director's bonus is contingent on the amount of revenue for the year." [See below for the reported bonus amount paid to FIDF's National Director in 2018.]

Regarding nonfixed payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, Line 7):

"Bonuses are paid based on successful completion of individual/regional/organizational wide strategic and operational goals or based on taking on additional responsibilities or roles. All non-fixed payments have been included in [the Form 990] Part VII and Schedule J compensation reporting."

FIDF reports "Bonus & incentive compensation" payments to 11 individuals in 2018, including $500,000 paid to Meir Klifi-Amir, National Director & CEO, whose reported total compensation in 2018 is $1,204,912. The remaining 10 individuals received "Bonus & incentive compensation" in amounts ranging from $10,000 to $7,000, with associated reported total compensation ranging from $342,063 to $153,146 (IRS Form 990, Schedule J, Part II).