Friends of the Israel Defense Forces (FIDF)

According to the Friends of the Israel Defense Forces (FIDF) audit of December 31, 2023 (Note 2, Summary of Significant Accounting Policies, In-kind Contributions):

"Donated legal services with a fair value of $425,000 for the year ended December 31, 2023 were recognized at the date the services were received and are reported as in-kind contributions and professional fees...Promotional items and awards received for the purposes of special events with a fair value of $264,148 for the year ended December 31, 2023 were recognized at the date of the donation and are reported within special events income and direct costs of special events..."

[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found on the Our Process page.]

According to the Friends of the Israel Defense Forces (FIDF) audit of December 31, 2023 (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 complexes...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. 

According to the Friends of the Israel Defense Forces (FIDF) audit of December 31, 2023 (Note 1, Purpose of Organization, 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. 

In 2024, the Emergency Campaign continues with FIDF sending an additional $32 million of support for soldiers and bereaved families including funding projects for the long-term resilience and mental health needs of soldiers. In addition, FIDF has signed a letter of commitment for the construction of a mental health and resilience center in Netanya, Israel for approximately $40 million."

According to the Friends of the Israel Defense Forces (FIDF) audit of December 31, 2023 (Note 14, Contingencies):

"In March 2016, an action was brought by certain Palestinian residents against FIDF, certain of its donors, and numerous other parties in the United States District Court for the District of Columbia. The action seeks damages in excess of $34.5 billion (subsequently reduced to $1 billion) and alleges, among other things, civil conspiracy, war crimes, trespass, and pillage. FIDF believes the action is totally without merit and intends to defend the claims vigorously. The Defendants, including FIDF, filed a joint motion to dismiss the action, and in August 2017 the District Court granted the Defendants' motion. The Plaintiffs appealed and in February 2019 the D.C. Circuit reversed the District Court's decision but also significantly limited the scope of the Plaintiffs' claims... On July 3, 2020, the Defendants, including FIDF, jointly moved to dismiss the amended complaint for multiple reasons not considered by the District Court in its earlier opinion. FIDF and its donors also moved separately to dismiss the amended complaint on the additional basis that the D.C. Circuit's foreclosure of claims based on actions by the Israeli army precludes the Plaintiffs' claims against FIDF and its donors. The motions to dismiss were fully briefed on December 18, 2020, and on February 20, 2024, the Court dismissed the Amended Complaint...On March 20, 2024, certain Plaintiffs moved to extend the time in which to file a notice of appeal. That motion remains pending. FIDF intends to defend this matter vigorously."

According to the Friends of the Israel Defense Forces (FIDF) 2023 tax filing, FIDF reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III):

Regarding severance payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, line 4a):

"During calendar year 2023, Lesley Plachta, Executive Director, received a severance payment in the amount of $67,308..."

[Lesley Plachta, Executive Director through September 2023, had reported total compensation in 2023 of $253,846 (IRS Form 990, Part VII and Schedule J, Part II).

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 and organizational wide strategic and operational goals. 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 eleven individuals in 2023. Six individuals received $16,000, with total reported compensation ranging from $203,601 to $358,818. The remaining five individuals received $7,500 to $15,000, with reported total compensation ranging from $180,100 to $358,818 (IRS Form 990, Schedule J, Part II).