Jinsa

Legal name: Jewish Institute for National Security of America

Nonprofit profile at a glance

EIN
521233683
IRS 990 coverage
2011–2024
Official website data refreshed
Jun 2026
Forms available
Form 990 2024
Location
Washington, DC, United States
Phone
(202) 667-3900
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Peace and Security
Affiliation
Judaism

Official website

Reported finances

Revenue
$8,255,519
Expenses
$7,835,650
Assets
$8,479,309
Liabilities
$2,189,495

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

26 people listed

Executive titles in this filing

  • CHARLES WAX (VICE PRESIDENT)
  • STEVEN HEFTER (VICE PRESIDENT)
  • IKE FISHER (VICE PRESIDENT)
  • ROBERT IMMERMAN (VICE PRESIDENT)
  • JONATHAN KISLAK (VICE PRESIDENT)
  • MICHAEL LEFFELL (VICE PRESIDENT)

Highest reported compensation

  • MICHAEL MAKOVSKY PHD (PRESIDENT AND CHIEF EXECUT): $951,780 total reported compensation
  • JOHN HANNAH (SENIOR FELLOW): $408,579 total reported compensation
  • BLAISE MISZTAL (VICE PRESIDENT FOR POLICY): $399,485 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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, with a critical pillar being a robust U.S.-Israel security relationship. COL Ian G. Corey, USA (ret.) is former General Counsel for U.S. Army Cyber Command where he led military and civilian attorneys in providing comprehensive legal support in cyberlaw, national security law, and intelligence law, among many other legal fields. He retired from the U.S. Army Judge Advocates General’s (JAG) Corps in 2018 after a distinguished 30-year career. COL Corey received his Bachelor of Science degree from the Georgetown Unive... | | 9999 | 9999 | 9999 | 9999 | 9999 | 9999 | 9999 | Corn, USA (ret.) | LTC Geoffrey S. Corn, USA (ret.).

What it reported doing in 2024

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 12-15 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.

Operating model

Revenue model
Donor-supported. 95% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 61
  • Accountability: 86
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85%; rating input score 85
  • Program expense ratio: 89.1%; rating input score 89
  • Fundraising efficiency: $19.5 raised per $1 spent on fundraising; rating input score 58; 58th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.1%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 1.08; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 36.6%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 8.8% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 7.4% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 11% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 85% of revenue deployed · 89.1% of spending went to programs
  • Governance: 19 of 19 board members independent · 6 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $7M in reported program spending
  • Leadership: top reported pay $952K · 26 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $974K reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 8 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 12 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 58/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.