Friends of the Israel Defense Forces (FIDF)

According to the Friends of the Israel Defense Forces (FIDF) 2021 tax filing, FIDF reports receiving donated services and use of facilities on which it placed a value of $689,750 (IRS Form 990, Schedule D, Part XI). FIDF also reports receiving in 2021 donated in-kind auction items for special events on which it placed a value of $81,024 (IRS Form 990, Schedule M).

[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, 2021 (Note 2 re: Contributions):  "For the year ended December 31, 2021, approximately 15% of contribution revenues were provided by 5 donors."

According to the Friends of the Israel Defense Forces (FIDF) audit of December 31, 2021 (Note 14, Payroll Protection Plan Loan Payable):

"In April 2020, FIDF was granted a loan in the amount of $2,670,524, pursuant to the Small Business Administration Paycheck Protection Program (the 'PPP') under...the CARES [Coronavirus Aid, Relief and Economic Security] Act (the 'PPP Loan'). The PPP Loan, which was in the form of a note dated April 27, 2020, matures on April 27, 2022 and bears interest at a rate of 1% per annum. ... Funds from the PPP Loan may only be used for certain costs, such as payroll costs and occupancy expenses. FIDF used the entire PPP Loan amount for qualifying expenses.

"In May 2021, FIDF secured a second loan of $2,000,000 pursuant to the Paycheck Protection Program authorized under the CARES Act. In 2021, forgiveness of both loans was granted and is reflected as forgiveness of PPP loan on the accompanying [audited] statement of activities."

According to the Friends of the Israel Defense Forces (FIDF) audit of December 31, 2021 (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. ... Construction activity during 2021 was as follows: 10 construction projects were completed, with a total budget of approximately $30 million, 4 additional projects were under construction, with a total budget of approximately $12 million, and 10 projects were in the design and bidding stage, with a total budget of approximately $19 million. In addition, 75 smaller facilities renovation and refurbishment projects were completed, with a total budget of approximately $2.3 million."

According to the Friends of the Israel Defense Forces (FIDF) audit of December 31, 2021 (Note 15, 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 are currently pending before the District Court. After the motions were fully submitted, counsel for Plaintiffs passed away. On January 31, 2022, the District Court stayed the case and ordered Plaintiffs to notify the District Court by June 1, 2022 whether they would seek representation by substitute counsel or continue with the lawsuit pro se. On July 22, 2022, the District Court dismissed without prejudice certain Plaintiffs who failed to respond... The District Court lifted the stay with respect to the remaining plaintiffs...and indicated it would rule on the pending motions to dismiss in due course.

"In February 2020, a separate action was brought by individual Palestinians and American taxpayers in the United States District Court for the District of Columbia against AIPAC and eighteen individuals, including state, federal, and foreign government officials and the former Executive Director for FIDF's Broward-West Palm Region. The action alleges that the Defendants aided and abetted (1) the denationalization and dehumanization of the Palestinian people and (2) rampant genocide and the installation of an apartheid regime in the Palestinian territories. The Plaintiffs seek damages of $1 billion against each Defendant. FIDF believes the action is totally without merit and intends to defend the action vigorously. On August 14, 2020, the non-government Defendants jointly moved to dismiss the Plaintiffs' complaint. ... On March 3, 2021, the District Court dismissed the case without prejudice and permitted Plaintiffs to file an amended complaint to cure the deficiencies in the original complaint... Plaintiff filed an amended complaint that again failed to serve the former Executive Director and other Defendants, and the Court dismissed the case on April 23, 2021. After the case was dismissed, counsel for Plaintiffs passed away. On June 16, 2021, interim counsel for Plaintiffs requested that the District Court grant Plaintiffs 120 days to find new counsel. The request has not yet been ruled upon, and interim counsel for plaintiffs withdrew his appearance on July 13, 2021.

"On March 11, 2020, the World Health Organization officially declared COVID-19, the disease caused by a novel coronavirus, a pandemic. Management has taken steps to reduce its expenditures and increase liquidity. Management will continue to closely monitor the financial implications that may impact FIDF."

According to the Friends of the Israel Defense Forces (FIDF) audit of December 31, 2021 (Note 2 re: Investments):

"Investments are recorded at fair value. FIDF invests in various investment securities. These securities are exposed to various risks such as interest rate, market and credit risks. Due to the level of risk associated with investment securities, it is at least reasonably possible that changes in the values of investment securities will occur in the near term, based upon the markets' fluctuations, and that such changes could materially affect FIDF's financial statements."

According to the Friends of the Israel Defense Forces (FIDF) 2021 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):

"The following individuals disclosed on FIDF Form 990 received a separation payment during tax year 2021..." The reported individuals and separation payments are: (1) Jeffrey E. Goldberg – $70,615; (2) Lilach Ohad – $201,759; and (3) Robert Katz – $23,077.

[Jeffrey E. Goldberg is reported as "Chief Financial Officer (thru 02/21)," with total compensation in 2021 of $99,709. Lilach Ohad is reported as "Chief Operating Off (thru 01/21)," with total compensation in 2021 of $213,826. Robert Katz is reported as "Director (thru 03/21)," with total compensation in 2021 of $188,879 (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/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 a "Bonus & incentive compensation" payment to one individual in 2021, Meir Klifi-Amir, former National Director & CEO, in the amount of $225,000. His reported total compensation in 2021 is also $225,000 (IRS Form 990, Schedule J, Part II).