Department of the Treasury Internal Revenue Service

Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(aX1) of the Internal Revenue Code (except black lung benefit trust or private foundation)

.. The organization may have to use a copy 01 this return to satisfy state reporting requirements

" ..

OMS No 1545·0047

2008

Qp~ to:Pubkc tl1$pe~on

F or the 2008 calendar year, or tax year beginning ,2 ,and endinQ ,
B Check If apphcable 0 Employer IdentificatIon Number
r= PI .... use MIDDLE EAST FORUM 23-7749796
Addre ss change IRS label
I- orprinl 1500 WALNUT STREET #1050 E Telephone number
Name change or type
I- See PHILADELPHIA, PA 19102 (215) 546-5406
I rntial return specific
I- lnstruc-
Termmabon tlon5
I- G 3,052,972 .
Amended return GfOS.~ receipts, $
r-- F Name and address of principal officer H(.) Is th rs a group rebnn for afftha tes ? ~ Ves
t..- Apphc ation pendmq ~NO
SAME AS C ABOVE H(b) Are all affiliates Included' Ves No
Tax-exempt status Ixl501 (c) ( 3 r l4947(a)(1) or 11527 If 'No: attach a Itst (see tnstructtans)
I ) ... (Insert no )
J Website: .. WWW.MEFORUM.ORG H(e) Group exempucn number ~
K Type of organization r l Corpora bon r xl Trust r 1 Assocrauon 1 Other" Il Year of Formabon 1986 1 M State of legal do-merle PA
I Part I Summary
1 Brrefly descrrbe the organization's mission or most significant activities _E.P!1C.Aj'!'~_ ~G~I~~ _Tll~ _MJQQ_L~_~A.sI __
II> ---------------------------------------------------------------
c
C
IU ---------------------------------------------------------------
E
II> ---------0-----------------------------------------------------
> 2 Check trus box" If the organization discontinued ItS operations or disposed of more than 25% of ItS assets
0
CJ 3 Number of voting members of the governing body (Part VI, line 1 a) 3 13
ctl 4 Number of Independent voting members of the governing body (Part VI, line 1b) 4 11
II)
II> 5 Total number of employees (Part V, line 2a) 5 16
:e
> 6 Total number of volunteers (estimate If necessary) 6 0
:;:;
u
.c( 7 a Total gross unrelated business revenue from Part ~~~.T~~~f\l~ n 7a O .
b Net unrelated business taxable Income from Form 7b O.
(') o Prior Year Current Year
(') C/) 2,107,558.
II> 8 Contnbutrons and grants (Part VIII, line 1h) ~ JUN 3 0 2009 <:;> 3,035,986.
:;I 9 Program service revenue (Part VIII, line 2g) T"" 544,753. 46,920.
e w U)
., 10 Investment Income (Part VIII, column (A), lines 3,4, Inrl 7rl\ a: 82 330. -40 478.
>
II> Other revenue (Part VIII, column (A), lines 5, 6d, c, 90G§E1N~ UT
a: 11
2,733,970. 3,042,428.
12 Total revenue - add lines 8 through 11 (must equal --an VII ,CUlumr <i, 1111<:; rz;
13 Grants and similar amounts paid (Part IX, column (A), lines 1·3) 1,193,303.
14 Benefits paid to or for members (Part IX, column (A), line 4)
'" 15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5·10) 696,022. 882,572.
., 16a Professional tundrarsrnq fees (Part IX, column (A), line lie)
'"
c
II> b Total runcrarsmq expenses (Part IX, column (D), line 25) .. 81,210.
a.
>C
w Other expenses (Part IX, column (A), lines 11 a· 11 d, 111·241) 1,632,752. 525,517.
17
18 Total expenses Add lines 13- 17 (must equal Part IX, column (A), line 25) 2,328,774. 2,601,392 .
19 Revenue less expenses Subtract line 18 from line 12 405,196. 441,036.
b; Beqmninc 01 Year End 01 Year
u
• < 2,102,916. 2,569,596.
1 • 20 Total assets (Part X, line 16)
..
:Ill 21 Total nabiuues (Part X, line 26) 18,493. 44,136.
;5
z" 22 Net assets or fund balances Subtract line 21 from line 20 2,084,423. 2,525,460.
IPart II Signature Block
Under penalties. of perJu~l' I declare that I have examined tt-IIS. rerurn, Includmg accompanymg schedules. and statements, and to the best of my knowledge and belief It IS
true, correct, a ample e Declaration of pre arer (O~ than officer) IS based on all mformabon of whIch preparer has any knowledge '
.x \ ...
Sign '" I ~ \~ "t..R,
Here SlgnabJre of oth~r Date
~ DANIEL PIPES DIRECTOR
Type or pnnt name and btie /1
JOHN..f!Z/{tt: (I}fr,A Daf}lo} Check If Preparer's IdentifYing number
Paid ,elf- "0 (see Instructions)
Preparer's employed
Pre- slgnarure ~ POO151166
~arer's CLAiRMONT, PACIELLO & CO, P.C.
se Fum's, name (or
yours If self TANGLEWOOD
Only :~!,~ol:.d~;'d ~ 250 LANE EIN ~ 23-2324509
ZIP + 4 KING OF PRUSSIA, PA 19406-2365 Phone no .. 610-265-4122
May the IRS diSCUSS trus return with the preparer shown above? (see mstructrons) rxl Yes r -I No 008

BAA For Prrvacy Act and Paperwork Reduction Act Notlcer see the separate instructions.

TEEAOl12L 12122/08

Form 990 (2008)

I Form 99p (2008) MIDDLE EAST FORUM

I Part lJl I Statement of Program Service Accomplishments (see Instructions)

23-7749796

Page 2

1 Briefly describe the organization's mission

~QQ~AIIO~_~~~~~B~YB~~lQ~L~y~§! _

2 Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990 EZ?

If 'Yes,' describe these new services on Schedule 0

o

Yes ~

~

Yes

No

No

3 Did the organization cease conducting, or make significant changes In how It conducts, any program services?

If 'Yes,' describe these changes on Schedule 0

4 Descnbe the exempt purpose achievements for each 01 the orqamzauon's three largest program services by expenses. Section 501 (c) (3) and 501 (c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to others, the total expenses, and revenue, If any, for each program service reported

o

4a (Code ) (Expenses $ 2,091,288. Including grants of $ ) (Revenue $ )

YB~ _OB~~Nl~~T'!QN_ fQN_P'y~T_S_~_S~~~CB_A~Q _P_R.Qy'I_P~~ _Ll!E_R:bIU_R_gL _EQQ~AIIOJl~ _PBQ~R:bliS...l _

_ M~~T_IB~S_ ~D_1~C_TQ~_S_~_Gb~_IB~ _TH~ _Ml12D_L~_E}\§! _ABQ _R_g~A_T~Q _U..:~._ .fQ~l~N_ EQIJ:fY _

4b (Code

____ '_''') (Expenses $ Including grants of $ ) (Revenue $ _

4c (Code

) (Expenses $ Including grants of $ ) (Revenue $

------ --------- ---------- -----------

4d Other program services. (Descnbe In Schedule 0)

(Expenses $ Including grants of $ ) (Revenue $

4e Total program service expenses ~ $ 2,091,288. (Must equal Part IX, Lme 25, column (8))

BAA

TEEA0102l 12124108

Form 990 (2008)

Form 5190 (2008) - Page 3
(Part tv I Checklist of Required Schedules
. Yes No
1 Is the organization described In section 501 (c) (3) or 4947(a)(I) (other than a private foundation)' If 'Yes, 'complete
Schedule A 1 X
2 Is the organization required to complete Schedule B, Schedule of Contnbutors? 2 X
3 Old the organization engage In direct or Indirect political campaign activities on behalf of or In opposiuon to candidates
for public office? If 'Yes, ' complete Schedule C, Part I 3 X
4 Section 501(c)(3) organizations Old the organization engage In lobbying activities? If 'Yes, ' complete Schedule C, Part I 4 X
5 Section 501(c)(4), 501 (c)(5), and 501(c)(6) organizations. Is the organization subject to the section 6033(e) notice and
reporting requirement and proxy tax? If 'Yes,' complete Schedule C, Part III 5
6 Old the organization maintain any donor advised funds or any accounts where donors have the right to provide advice
on the drstnbutron or Investment of amounts In such funds or accounts? If 'Yes,' complete Schedule D, Part I 6 X
7 Old the organization receive or hold a conservation easement, InCIUdln~ easements to $reserve open space, the
environment, histone land areas or htstonc structures? If 'Yes, ' compte e Schedule D, art 11 7 X
8 Old the or~anlzatlon maintain collections of works of art, historical treasures, or other Similar assets? If 'Yes,'
complete chedule D, Part III 8 X
9 Old the organization report an amount In Part X, line 21; serve as a custodian for amounts not listed In Part X;
or provide credit counseling, debt management, credit repair, or debt negotiation services? If 'Yes,' complete
Schedule D, Part IV 9 X
10 Old the organization hold assets In term, permanent, or quasi-endowments? If 'Yes,' complete Schedule D, Part V 10 X
11 Old the organization report an amount In Part X, lines 10, 12, 13, 15, or 25? If 'Yes,' complete Schedule D, Parts VI,
VII, VIII, IX, or X as applicable 11 X
12 Old the organization receive an audited tmancial statement for the year for which It IS completing this return that was
prepared In accordance With GAAP? If 'Yes,' complete Schedule D, Parts XI, XII, and XIII 12 X
13 Is the organization a school described In section 170(b)(I)(A)(II)? If 'Yes,' complete Schedule E 13 X
14a Old the orqaruzation maintain an office, employees, or agents outside of the U So? 14a X
b Old the organization have aggregate revenues or expenses of more than $10,000 from rrantmaklng, fundralslng, X
busmess, and program service activities outside the U_S _? If 'Yes, ' complete Schedule ,Part I 14b
15 Old the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any orqamzanon
or entity located outside the United States? If 'Yes,' complete Schedule F, Part II 15 X
16 Old the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to
Individuals located outside the United States? If 'Yes,' complete Schedule F, Part III 16 X
17 Old the organization report more than $15,000 on Part IX, column (A), line l l e? If 'Yes,' complete Schedule G, Part I 17 X
18 Old the orqaruzatron report more than $15,000 total on Part VIII, lines lc and Ba? If 'Yes,' complete Schedule G, Part 11 18 X
19 Old the organization report more than $15,000 on Part VIII, line 9a? If 'Yes,' complete Schedule G, Part IJI 19 X
20 Old the organization operate one or more hospitals? If 'Yes, 'complete Schedule H 20 X
21 Old Ihe organization report more than $5,000 on Part IX, column (A), nne 17 If 'Yes,' complete Schedule I, Parts I and II 21 X
22 Did the orpamzanon report more than $5,000 on Part IX, column (A), line 27 If 'Yes,' complete Schedule I, Parts I and III 22 X
23 Did the organization answer 'Yes' to Part VII, Section A, questions 3, 4, or 5? If 'Yes, . complete
Schedule J 23 X
24a Did the orqaruzatron have a tax-exempt bond Issue With an outstanding prmcipal amount of more than $100,000
as of the last day of the year, and that was Issued after December 31, 2002? If 'Yes, ' answer quesuons 24b-24d and X
complete Schedule K If 'No, 'go to questtoti 25 24a
b Did the organization Invest any proceeds of tax-exempt bonds beyond a temporary period exception? 24b
c Did the organization maintain an escrow account other than a refunding escrow at any time durmq the year to defease
any tax exempt bonds? 24c
d Did the organization act as an 'on behalf of' Issuer for bonds outstanding at any time durmq the year? 24d
25a Section 501(c)(3) and SO 1 (c)(4) organizations. Old the organization engage In an excess benefit transaction With a X
disqualified person durrnq the year? If 'Yes,' complete Schedule L, Part I 25a
b Did the organization become aware that It had engaged In an excess benefit transaction With a disqualified person from X
a prior year? If 'Yes, ' complete Schedule L, Part I 25b
26 Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, or
disqualified person outstanding as of the end of the organization's tax year? If 'Yes, 'complete Schedule L, Part II 26 X
27 Old the organization provide a grant or other assistance to an officer, director, trustee, key employee, or substantial
contributor, or to a person related to such an Individual? If 'Yes,' complete Schedule L, Part III 27 X MIDDLE EAST FORUM

23 7749796

BAA

Form 990 (2008)

TE£A0103L 10113108

Form 990 {2008) MIDDLE EAST FORUM

23-7749796

Yes No

~.P.att IV JChecklist of Required Schedules lcontmued)

Page 4

28 DUring the tax year, did any person who IS a current or former officer, director, trustee, or key employee:

a Have a direct business relationship with the organization (other than as an officer, director, trustee, or employee),

or an Indirect business relationship through ownership of more than 35% In another entity (Individually or collectively

with other person(s) listed In Part VII, Section A)? If 'Yes, ' complete Schedule L, Part IV _

b Have a family member who had a direct or indirect business relationship With the organization? If 'Yes,' complete

Schedule L, Part IV _

c Serve as an officer, director, trustee, key employee, partner, or member of an entity (or a shareholder of a professional

corporation) dornq business with the organization? If 'Yes, ' complete Schedule L, Part IV __

29 Old the organization receive more than $25,000 In non-cash contributions? If 'Yes,' complete Schedule M

30 Old the organization receive contributions of art, historical treasures, or other Similar assets, or qualified conservation

contnbuticns? If 'Yes, ' complete Schedule M _

31 Old the organization hqurdate, terminate, or dissolve and cease operations? If 'Yes, ' complete Schedule N, Part I 32 Old the organization sell, exchange, dispose of, or transfer more than 25% of ItS net assets? If 'Yes, 'complete

Schedule N, Part 1/ _

33 Old the organization own 100% of an entity disreqarded.as.separate from the orgarHzatloR-under-Regulatlons-sectlons

301.7701-2 and 301 7701-3? If 'Yes, ' complete Schedule R, Part I _

34 Was the organization related to any tax-exempt or taxable entity? If 'Yes, ' complete Schedule R, Parts II, III, IV, and V, ltne 1

35 Is any related organization a controlled entity within the meaning of section 512(b)(13), If 'Yes,' complete Schedule R, Part V, Ime 2

36 Section 501 (cX3) orqanlzatlons. Old the organization make any transfers to an exempt non-charitable related organization? If 'Yes,' complete Schedule R, Part V, Ime 2

37 Old the organization conduct more than 5% of ItS activities through an entity that IS not a related orqaruzanon and that IS treated as a partnership lor lederal Income tax purposes? If 'Yes,' complete Schedule R, Part Vi

BAA

TEEA0104l 12118/08

28a X
28b X
28c X
29 X
30 X
31 X
32 X
33 X
34 X
35 X
36 X
~ X
Form 990 (2008) Form 990 (2008)_ MIDDLE EAST FORUM

23 - 7 7 49796 Page 5

l Part V I Statements Regarding Other IRS Filings and Tax Compliance

7f

x

2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, flied for the calendar year ending with or within the year covered by this return

2b X

Yes No

1a

1 a Enter the number reported In Box 3 of form 1096, Annual Summary and Transmittal of U S lntorrnatron Returns Enter -0- If not applicable

b Enter the number of Forms W-2G Included In line l a. Enter -0- If not applicable

1b

c Old the orqaruzation comply With backup Withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?

l 2a1

31

o

1c

X

2b If at least one IS reported on line 2a, did the organization file all required federal employment tax returns?

Note. If the sum of lines 1a and 2a IS greater than 250, you may be required to e-tile this return (see Instructions) 3a Old the organization have unrelated business gross Income of $1,000 or more dunnq the year covered by

this return?

b If 'Yes' has It flied a Form 990-T for tms year? If 'No,' provide an expienetton In Schedule 0

4a At any time dunng the calendar year, did the organization have an Interest In, or a signature or other authonty over, a tmancial account In a foreign country (such as a bank account, securities account, or other tmancral account)?

b If 'Yes,' enter the name of the foreign country: • ------------------------------f See the Instructions for exceptions and filing requirements for Fonn TO F 90-22.1, Report of Foreign Bank and

Ftnancral Accounts

5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?

b Old any taxable party notify the_orgaIJJzatlon_thaLILwas-or-ls-a-party-to-a prohibited-tax shelter -transactron?

c If 'Yes,' to question 5a or 5b, did the organization file Form 8886-T, Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction?

6a Old the organization sohcrt any contributions that were not tax deductible?

16

3a X

3b

4a X

5a X

5b X

5c

b If 'Yes,' did the organization Include With every soncitatron an express statement that such contnbutions or gifts were not

deductible? 6b

~~--+-~ 7 Organizations that may receive deductible contributions under section 170(c).

a Old the orqaruzauon provide goods or services In exchanqe for any qurd pro quo contribution of more than $757 b If 'Yes,' did the organization notify the donor of the value of the goods or services provided?

6a X

7a

X

7b

c Old the organization sell, exchange, or otherwise dispose of tangible personal property for which It was required to file Form 8282?

7c

X

d If 'Yes,' Indicate the number of Forms 8282 filed dunnq the year

e Old the organization, dunnq the year, receive any funds, directly or Indirectly, to pay premiums on a personal

benefit contract?

f Old the organization, dunng the year, pay premiums, directly or Indirectly, on a personal benefit contract? g For all contnbutions of qualified Intellectual property, did the organization file Form 8899 as required?

h For all contributions of cars, boats, airplanes, and other vehicles, did the organization file a Form 1098-C as required? 8 Section 50 1 (c)(3) and other sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Old the supporting organization, or a fund maintained by a sponsoring organization, have excess busmess holdings at any time durinq the year?

9 Section 501 (c)(3) and other sponsoring organizations maintaining donor advised funds. a Old the organization make any taxable distributions under section 49667

b Old the organization make any drstnbutron to a donor, donor advisor, or related person? 10 Section 501(c)(7) organizations. Enter

a lruuauon fees and capital contnbuuons Included on Part VIII, line 12-

b Gross Receipts, Included on Form 990, Part VIII, line 12, for public use of club tacihtres 11 Section 501(c)(12) organizations. Enter.

7e

X

X

7_g

X

7h

8

9a

9b

a Gross Income from other members or shareholders f--1_1_a+- ---1

b Gross Income from other sources (Do not net amounts due or paid to other sources against

amounts due or received from them) L...:-1__:_1-=b_.__ --f

12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 In lieu of Form 1041? 12a

b If 'Yes,' enter the amount of tax-exempt Interest received or accrued durrnq the year I 12bi r--.:.=I.--~~-

110al

lOb

BAA

Form 990 (2008)

TEEA0105L 04108109

Governance, Management and Disclosure required by the Internal Revenue Code)

23-7749796 Pa e 6

(Sections A, 8, and C request mtormetion about policies not

Section A. Governmq Body and Manaqement

1 1 al

For each 'Yes' response to lines 2-7b below, and for a 'No' response to lines 8 or 9b below, descnbe the circumstances, r-_t-Y_e_s-t--N_;_o_ processes, or changes In Schedule 0 See instructions

1 a Enter the number of voting members of the governing body b Enter the number ot voting members that are Independent

13

I 1 bl

2 Old any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee or key employee?

3 Old the organization delegate control over management duties customarily performed by or under the direct supervrsron of officers, directors or trustees, or key employees to a management company or other person?

4 Old the organization make any significant changes to Its orqaruzatronat documents

Since the prior Form 990 was filed?

5 Old the organization become aware dunnq the year of a material diversion of the organization's assets? 6 Does the organization have members or stockholders?

7a Does the organization have members, stockholders, or other persons who may elect one or more members of the governing body?

b Are any decrsions of the governing body subject to approval by members, stockholders, or other persons?

8 Old the organization contemporaneously document the meetings held or written actions undertaken dUring the year by the followrnq

a The governing body?

b Each committee with authority to act on behalf of the governing body? 9a Does the organization have local chapters, branches, or affiliates?

b If 'Yes,' does the organization have written poucies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent With those of the organization?

10 Was a copy of the Form 990 provided to the organization's governing body before It was filed? All org~mlzatlOns must describe In Schedule 0 the process, If any, the organization uses to review the Form 990 SEE SCHEDULE 0

11 Is there any officer, director or trustee, or key employee listed In Part VII, Section A, who cannot be reached at the organization's mailing address? If 'Yes, ' provide the names and addresses in Schedule 0

11

2 X
3 X
4 X
5 X
6 X
7a X
7b X
8a X
8b X
9a X
9b X
10 X
11 X Section B Policies

Yes No
12a Does the organization have a written conflict of Interest policy? If 'No,' go to Ime 73 12a X
bAre otncers, directors or trustees, and key employees required to disclose annually Interests that could give rise X
to conflicts? 1Zb
c Does the organization regularly and consistently monitor and enforce compliance With the policy? If 'Yes, ' descnbe In
Schedule 0 how this IS done 12c X
13 Does the orqaruzatron have a written whrstleblower policy? 13 X
14 Does the orqaruzatron have a written document retention and destruction policy? 14 X
15 Did the process for determining compensation of the tollowmq persons Include a review and approval by Independent
persons, comparability data, and contemporaneous substantiation of the deliberation and decisron
a The orqaruzatron's CEO, Executive Director, or top management otncial? 15a X
b Other officers of key employees of the organization? 15b X
Describe the process In Schedule 0 (see mstructrons)
16a Did the organization Invest In, contribute assets to, or participate In a JOint venture or Similar arrangement With a taxable X
entity during the year? 16a
b If 'Yes,' has the organization adopted a written pohcy or procedure r equmnq the organization to evaluate ItS participation
In JOint venture arrangements under applicable federal tax law, and taken steps to safeguard the organization's exempt
status With respect to such arrangements? 16b Section C. Disclosures

17 List the states With which a copy of trus Form 990 IS required to be filed • _!'~ _NJ _~_ QH _

18 Section 6104 requires an organization to make ItS Forms 1023 (or 1024 If applicable), 990, and 990-T (50 1 (c)(3)s only) available for public Inspection Indicate how you make these available Check all that apply

o Own website 0 Another's website [2g Upon request

19 Dsscrtbe In Schedule 0 whether (and If so,., how) the or_9anlzatlon makes ItS governing documents, conflict of Interest POliCY, and tmancial

statements available to the public SEt:.. SCHEDULE 0

20 State the name, physical address, and telephone number of the person who possesses the books and records of the organization

• _P~~I_E1_P_I.P~S_1~O_O_ ~¥l!12T_ ~,[~f'[,_ ~'[E_l~5_0.L _P_H_g~AJ _ ~A _1_n_O_2_12_1~L _5.1 ~-_5j~6 _

BAA

Form 990 (2008)

TEEAOI06L 12118/08

2008 MIDDLE EAST FORUM 23-7749796

Pa e 7

Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

1 a Complete this table for all persons required to be listed. Use Schedule J·2 If additional space IS needed

• List all of the organization's current officers, directors, trustees (whether Individuals or organizations), regardless of amount of compensation, and current key employees Enter ·0· In columns (D), (E), and (F) If no compensation was paid

• List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (Box 5 of Form W·2 and/or Box 7 of Form 1099·MISC) or more than $100,000 from the organization and any related organizations.

• List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations.

• List all of the organization's former directors or trustees that received, In the capacity as a former director or trustee of the organization, more than $100,000 of reportable compensation from the orqaruzation and any related organizations.

List persons In the following order. Individual trustees or directors, Institutional trustees; officers; key employees, highest compensated employees, and former such persons.

n Check this box If the organization did not compensate any officer, director, trustee, or key employee.
(A) (B) (c) (0) (E) (F)
Name and TIHe Average Posrtion (check all that apply) Reportable Reportable Esnmated
hours compensabon from compensa bon from a mount of other
per week Q s- a ~ ;:< " I ."
0.9- CD 3.0 0 the orqaruzabcn related orqaruzabons compensation
<: n -c -o tr 3 (W·211 099-MISC) (W·211 099·MISC) from the
=:; :s c ~ CD ~~
III 0.- ~ organlzabon
n c: g 3
~e!. :l "0 ~ 8 and related
15 organlzabons
2 e!. -e ~
2 CD
!!I CD III
III "' :J
" I> ID
" I>
0.
DANIEL PIPES
--------------------- X X X
DIRECTOR 40 235,000. o. o.
IRWIN HOCHBERG
--------------------- X
CHMN EXEC COMM 5 o. o. o.
LAWERENCE I. GOULD
--------------------- 5 X o. o.
CHMN-CLV.BD o.
LAWERENCE K. GRODMAN
--------------------- 5 X o. o.
CHMN -BOS BD o.
ROBERT GUZZARDI
--------------------- X
CHMN - PHILA BD 5 o. o. o.
DAVID P. STEINMANN
--------------------- 5 X o.
V. CHM EX. COMM o. o.
MARILYN STERN
--------------------- 5 X o.
V.CHM-PHILA BD o. o.
EDWARD SEAVE
--------------------- X o.
V. CHM PHILA BD 5 o. o.
AMY SHARGEL
--------------------- 40 X X 130,500.
MANAG. DIRECTOR o. o.
STEVEN LEVY
--------------------- 5 X o. o.
CHMN NY BOARD o.
NINA ROSENWALD
--------------------- X o.
V CHM NY BOARD 5 o. o.
DAVID SHIFMAN
--------------------- X
V CHM BOSTON BD 5 o. o. o.
RICHARD CALMAS
--------------------- X
V CHM CLEV. BD 5 o. o. o.
JUDITH GOODROB
--------------------- 40 X 58,245.
MANAGING EDITOR o. o.
TROY CAREY
--------------------- 40 X 58,903.
CONTROLLER o. o.
WINFIELD MYERS
--------------------- X
PROJECT DIRECT. 40 73,656. o. o.
PORTIA SIMMONS
--------------------- X
ADMINISTRATIVE 40 40,000. o. o. BAA

TEEAOI071 11107/08

Form 990 (2008)

Form 990 (2008) - 9 96 Page 8
~ Part Vflj Section A. Officers, Directors Trustees. Key EmDlovees, and Hiahest Compensated Employees (cont)
. (A) (B) (c) (0) (E) (F)
Name and T,Ue Average Posinon (check all that apply) Reportable Reportable Esbrnated
hours compensation from compensation from a mount of other
per week ~ ;:>; .. I
~ ~oO the or~a ru za b on related or~amzabon~ compensabon
tr (W·2/1 99-MISC) (W·2110 9-MISC) from the
~ co ~ a
~ " - orqaruzahon
~ m~ and related
co organizations
'" 11>
::J
~
1>
c.
CINNAMON STILLWELL
WESTCOASr-MP---------------- 40 X 42,708. o. o.
---------------------------
---------------------------
---------------------------
---------------------------
---------------------------
---------------------------
---------------------------
---------------------------
---------------------------
---------------------------
---------------------------
---------------------------
1 b Total ~ 639,012. O. O. MIDDLE EAST FORUM

23 774 7

2 Total number of Individuals (Including those In la) who received more than $100,000 In reportable compensation from the ~ 2

organization
Yes No
3 Did the organization list any former officer, director or trustee, key employee, or highest compensated employee
on line 1 a? If 'Yes,' complete Schedule J for such Individual 3 X
4 For any Individual listed on line la, IS the sum of reportable compensation and other compensation from
the organization and related orqarnzauons greater than $150,000? If 'Yes' complete Schedule J for such X
Individual 4
5 Did any person listed on line 1 a receive or accrue compensation from any unrelated orparuzatron for services
rendered to the organization? If 'Yes,' complete Schedule J for such person. 5 X Section B. Independent Contractors

1 Complete this table for your five highest compensated Independent contractors that received more than $100,000 of

compensation from the organization.
(A) (B) (C)
Name and business address Oescnotron of Services Com_l)_ensatlon






2 Total number of Independent contractors (Including those In 1) who received more than $100,000 In
compensation from the organization • 0 BAA

TEEA010BL 10113108

Form 990 (2008)

Form 990 (2008) D EAS FORU 23-7749796 Paqe 9
fPart VillI Statement of Revenue
. (A) (8) (C) (D)
Total revenue Related or Unrelated Revenue
exempt business excluded from tax
function revenue under sections
revenue 512,513, or 514
~~ 1 a Federated campaigns 1a
Zz b Membership dues 1b
«:>
0:0 c Fundralslng events 1c
"-~
If)«
to: d Related organizations 1d
13:3 e Government grants (conmbuttons) 1e
.,;~
~u; f All other contnbuuons, ~lftS, grants, and
-0:
.... w 3,035,986.
:>:r similar amounts not me uded above 1f
~l5
.... Q 9 Noncash contnbns Included In Ins 1 a-1I: $
Zz
8« h Total. Add lines 1a-lf ~ 3,035,986.
w Business Code
:>
z 2a _Ll'KE_~'IU_R_;_S_Ab~S ______ 2,311. 2,311.
w
~
0: b SUBSCRIPTION REVENUE 44 609. 44,609.
w ------------------
u C
s ------------------
0: d
w
III ------------------
~ e
« ------------------
0:
l!l f All other program service revenue
0
0: 9 Total. Add lines 2a-21 ~ 46,920.
c,
3 Investment Income (Including dividends, Interest and
other similar amounts) ~ -40,259. -40,259.
4 Income from Investment 01 tax-exempt bond proceeds ~
5 Royalties ~
(,) Real (00) Personal
6a Gross Rents
b Less rental expenses
C Rental Income or (loss)
d Net rental Income or (loss) ~
7 a Gross amount from sales of (,) Secuntoes (00) Olher
assets other than Inventory 10,325.
b Less cost or other baSIS
and sales expenses 10,544.
C Gain or (loss) -219.
d Net gain or (loss) ~ -219. -219.
w 8a Gross Income from tundraismq events
:> (not Including $
z
w of contributions reported on line 1 c)
>
W
0: See Part IV, line 18 a
0:
'" b Less direct expenses b
:I:
>-
0 c Net Income or (loss) from tundrarsmq events ~
9a Gross Income from gaming activities.
See Part IV, line 19 a
b Less direct expenses b
C Net Income or (loss) from gaming activities ~
10a Gross sales of Inventory, less returns
and allowances a
b Less cost of goods sold b
c Net Income or (loss) from sales of Inventory ~
MIscellaneous ReveAJe Busln ... Code
11a ------------------
b
------------------
c
------------------
d All other revenue
e Total. Add lines 11a-11d ~
12 Total Revenue. Add lines 1 h, 2g, 3, 4, 5, 6d, 7d, 8c, 9c,
10c, and 11e ~ 3,042,428. 46,701. O. -40,259. MI DLE

T

M

BAA

TEEA0109L 12/1812008

Form 990 (2008)

• Form 990 (2008) MIDDLE EAST FORUM 23-7749796

t Part ~x.: : I Statement of Functional Expenses

Page 10

(A) (B) (C) (O)
Do not include amounts reported on lines Total expenses Program service Management and Fundraisrnq
6b, 7b, 8b 9b and lOb of Part VIII. expenses general expenses expenses
1 Grants and other assistance to governments
and organizations In the U S See Part IV, 250,000. 250,000.
line 21
2 Grants and other assistance to Individuals In 510,038.
the U S. See Part IV, line 22 510,038.
3 Grants and other assistance to governments,
organizations, and Individuals outside the 433,265. 433,265.
US See Part IV, lines 15 and 16
4 Benefits paid to or for members
5 Compensation of current officers, directors, 365,500. 291 895. 34,455.
trustees, and key employees 39 150.
6 Compensation not Included above, to
disqualified persons (as defined under
section 4958(1)(1) and persons descnbed In 0. O. O.
section 4958(c)(3)(8) O.
7 Other salaries and wages 462,017. 287,775. 138,785. 35,457.
8 Pension plan contributions (Include section
401 (k) and section 403(b) employer
contributions)
9 Other employee benefits
10 Payroll taxes 55,055. 36 020. 13,824. 5 211.
11 Fees for services (non-employees)
a Management
b Legal 53,344. 46,872 . 6 472.
c Accounting 10,000. 10 000.
d Lobbying
e Prof fundraismq svcs See Part IV, In 17
f Investment management fees
9 Other 9,602. 848. 8,754.
12 Advertrsinq and promotion 4,675. 3 800. 875.
13 Office expenses 8,430. 1,720. 6,710.
14 Information technology
15 Royalties
16 Occupancy
17 Travel 19,920. 17,530. 2,390.
18 Payments of travel or entertamment
expenses for any federal, state, or local
public offtcrals
19 Conferences, conventions, and meetmgs
20 Interest
21 Payments to affiliates
22 Deprecratton, depletion, and amortization 6,430. 6 430.
23 Insurance 23,240. 30. 23,210.
24 Other expenses. Itemize expenses not
covered above (Expenses grouped together
and labeled miscellaneous may not exceed
5% of total expenses shown on line 25
below.)
a _C_gliS_U1IA_Nl'e./_C_gliT_~~T_1~B_OE-_ 129,863. 58 025. 70,588. 1,250.
b_~li~ _________________ 59,952. 59,952.
c __PE-QG_RM! _E~~E_N§~S _________ 40 100. 40,100.
d HONORARIUM 34,125. 32,425. 1,700.
---------------------
e __PBIN_TlliG_ bliD_l'QB_Ll~A_T1QN_S __ 26 498. 26 498.
f All other expenses 99,338. 54,447. 44 749. 142.
25 Total functional 8lpenses Add lines 1 through 24f 2,601 392. 2 091,288. 428 894. 81,210.
26 Joint Costs. Check here· 0 If Iollowmc
SOP 98·2 Complete thrs line only If the
organization reported In column (B) JOint
costs from a combined educational
campaign and fundrarsmq solicitation Section 501(c}(3} and 501(c}(4} organizations must complete all columns.

All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D).

BAA

Form 990 (2008)

TEEAOll0L 12/19/08

Form 990 (2008) IDDLE EAST FORUM 23-7749796 Page 11
I Part X I Balance Sheet
(A) (B)
Beginning of year End of year
1 Cash - non-mterest-beannq 190,727. 1 79,322.
2 Savings and temporary cash Investments 1,645,835. 2 2,239,529.
3 Pledges and grants receivable, net 3
4 Accounts receivable, net 98l. 4 10,640.
5 Receivables from current and former officers, directors, trustees, key employees,
or other related parties Complete Part II of Schedule L 5
6 Receivables from other disqualified persons (as defined under section 4958(1)(1»
and persons described In section 4958(c) (3) (B) . Complete Part II of Schedule L 6
A Notes and loans receivable, net 55,000.
s 7 7
s
E 8 Inventories for sale or use 8
T 9 Prepaid expenses and deferred charges 9,026. 9 10,923.
s
lOa Land, bUildings, and equipment. cost basis lOa 88,294.
b Less: accumulated depreciation Complete Part VI of
Schedule D lOb 69,683. 11,630. 10c 18,61l.
11 Investments - publicly-traded securities 11 1,197.
12 Investments - other securities See Part IV, line 11 225,938. 12 135,595.
13 Investments - program-related-See-Part IV, line 1 l 13
14 Intangible assets 14
15 Other assets See Part IV, line 11 18,779. 15 18,779.
16 Total assets Add lines 1 through 15 (must equal line 34) 2,102,916. 16 2,569,596.
17 Accounts payable and accrued expenses 12,372. 17 32,030.
18 Grants payable 18
19 Deferred revenue 6,12l. 19 12,106.
L 20 Tax-exempt bond liabilities 20
I
A 21 Escrow account liability. Complete Part IV of Schedule 0 21
B
I 22 Payables to current and former officers, directors, trustees, key emplo~ees,
L
I highest compensated employees, and disqualified persons. Complete art II
T of Schedule L 22
I
E 23 Secured mortgages and notes payable to unrelated third parties 23
s
24 Unsecured notes and loans payable 24
25 Other liabilities Complete Part X of Schedule D 25
26 Total liabilities. Add lines 17 through 25 18,493. 26 44,136.
N Organizations that follow SFAS 117, check here ~ -~ and complete lines
f 27 through 29 and lines 33 and 34.
A 27 Unrestricted net assets 1,671,327. 27 1,919,658.
s
~ 28 Temporarily restricted net assets 413,096. 28 605,802.
s 29 Permanently restricted net assets 29
R Organizations that do not follow SF AS 117. check here ~ o and complete
f lines 30 through 34.
u
~ 30 Capital stock or trust principal, or current funds 30
B 31 Paid-In or capital surplus, or land, burldmq, and equipment fund 31
A
k 32 Retained earnings, endowment, accumulated Income, or other funds 32
N 33 Total net assets or fund balances. 2,084,423. 33 2,525,460.
c
E
s 34 Total liabilities and net assets/fund balances 2,102,916. 34 2,569,596.
I Part XIJ Financial Statements and Reportina
Yes No
1 Accounting method used to prepare the Form 990_ ~ Cash o Accrual o Other
2a Were the organization's trnancral statements compiled or reviewed by an Independent accountant? 2a X
b Were the orparuzauon's tmancial statements audited by an Independent accountant? 2b X
c If 'Yes' to 2a or 2b, does the organization have a committee that assumes responsibility for oversiqht of the audit, X
review, or cornpuatron of ItS financial statements and selection of an Independent accountant? 2c
3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth In the Single X
Audit Act and OMS Circular A-133? 3a
b If 'Yes,' did the organization undergo the required audit or audits? 3b
BAA Form 990 2008) M

TEEAOIIIL 12122/08

SCHEDULE A (Form 990 or 990-EZ)

OMS No 1545-0047

Name of the orqaruzahon I Employe, Identification numbe,

MIDDLE EAST FORUM 23-7749796

2008

Department of the Treasury Internal Revenue Service

Public Charity Status and Public Support

To be completed by all section 501 (cX3) organizations and section 4947(aX1) nonexempt charitable trusts.

~ AHach to Form 990 or Form 990-EZ. ~ See separate instructions.

Open to Public fnspecfion

tPart I 1 Reason for Public Charity Status (All organizations must complete this part. (see Instructions)

The organization IS not a private foundation because It IS: (Please check only one organization)

1 ~ A church, convention of churches or association of churches descrrbed In section 170(bX1XAXi).

2 A school descrrbed In section 170(bX1XAXii). (Attach Schedule E.)

3 A hospital or cooperative hospital service organization descrrbed In section 170(bX1XA)(iii). (Attach Schedule H.)

4 A medical research organization operated In conjunction with a hospital described In section 170(bX1XAXiii) Enter the hospital's name, City, and state:

SOAn organization operated-for the beneflt-ot a-coliege or-university owned" or operated-by a govemmental-unlt-describedln-section - -- 170(bX1XA)(iv). (Complete Part II)

6 0 A federal, state, or local government or governmental unit descrrbed In section 170(bX1XAXv).

7 ~ An organization that normall), receives a substantial part of Its support from a governmental unit or from the general public descrrbed In section 170(bX1XAXvi). (Complete Part II)

8 0 A community trust descrrbed In section 170(bX1XAXvi). (Complete Part II)

9 0 An orqamzation that normally receives' (1) more than 33-1/3 % of ItS support from contnbutrons, membership fees, and gross receipts from acnvines related to ItS exempt functions -e, subject.to.certam exceptions, and-(2j-no-more-than-33-1/3-%-of-lts-support-from-gross Investment Income and unrelated business taxable Income (less section 511 tax) from businesses acquired by the organization after June 30, 1975_ See section 509(aX2). (Complete Part III.)

10 BAn orqaruzation organized and operated exclusively to test for publrc safety See section S09(aX4). (see Instructions)

11 An organization organized and operated exclusively for the benefit of, to perform the functions of, or carry out the purposes of one or more publicly supported organizations descrrbed In section 509(a)(1) or section 509(a)(2). See section 509(aX3). Check the box that descrrbes the type of supporting orqaruzatron and complete lines 11 e through 11 h.

a DType I b DType II c 0 Type III - Functionally Integrated d 0 Type 111- Other

e 0 By checking frus box, I certify that the organization IS not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations descrrbed In section 509(a)(1) or section 509(a)(2).

If the organization received a written determination from the IRS that IS a Type I, Type II or Type III supporting organization, check thrs box

o

9 Since August 17,2006, has the organization accepted any gift or contribution from any of the tollowrnq persons?

Yes No
11 9 (i)
11 9 (Ii)
11 9 (iii)
h rovide the fo owmq Information a ou he organlza Ions e organlza Ion suppor s.
(I) Name 01 Supported (il) EIN (.iI) Type of organizatIon (iv) Is the (v) Did you nobly (vi) Is the (vii) Amount 01 Support
Organization (described on hnes 1-9 o'r.anlzabon 10 col the orqaruzanon In orqaruzanon In col
above or IRe s.eebon .) hsted In your col (I) of (i) organized on the
(s •• instructions» 3oo~ue:~~f' your support? US?
Yes No Yes No Yes No





Total (ii)

a person who directly or Indirectly controls, either alone or together With persons described In (rr) and (III)

below, the governing body of the supported organization? _

a family member of a person described In (I) above?

(i)

(iii) a 35% controlled entity of a person descrrbed In (I) or (rr) above? P II b t t t th t

BAA For Pnvacy Act and Paperwork Reduction Act Notice, see the Instructions tor Form 990.

Schedule A (Form 990 or 990-EZ) 2008

TEEA040lL 12/17/08

t;.--:'~:....lSUpport Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only If you checked the box on line 5 7 or 8 of Part I )

Schedele A Form 990 or 990·E 2008 MIDDLE EAST FORUM 23-7749796

Pa e 2

, ,
Section A. Public Support
Calendar year (or fiscal year (a) 2004 (b) 2005 (c) 2006 (d) 2007 (e) 2008 (f) Total
beginning in) ~
1 Gifts grants, contributions and
membership fees received. ~DO 1,650,864. 1,752,828. 1,631,938. 2 107,558. 3,035,986. 10,179,174.
not Include 'unusual grants.'
2 T ax revenues levied for the
orihanlzatlon's benefit and
el er paid to It or expended
on Its behalf 0.
3 The value of services or
facilities furnished to the
organization by a governmental
unit without charge Do not
Include the value of services or
facilities generali{ furnished to 0.
the public withou charge
4 Total. Add lines 1·3 1,650,864. 1,752,828. 1,631,938. 2,107,558. 3,035,986. 10,179,174.
5 The portion of total
contnbutions by each person
(other than a governmental
Unit or publicly supported 4 .~ •• , -- ---
organlzatlon)-Included'on-Ilne 1
that exceeds 2% of the amount
shown on line 11, column (f) 817,9l4.
6 Public support. Subtract line 5
from line 4 9,361,260.
Section B. ota upport
Calendar year (or fiscal year (a) 2004 (b) 2005 (c) 2006 (d) 2007 (e) 2008 (f) Total
beginning in) ~
7 Amounts from line 4 1,650,864. 1,752,828. 1,631,938. 2,107,558. 3,035,986. 10,179,174.
8 Gross Income from Interest,
divrdends, payments received
on securities loans, rents,
royalties and Income form 7,35l. 8,210. 33,168. 82,330. 54,415. 185,474.
Similar sources
9 Net Income form unrelated
business activities, whether or
not the busrness IS regularly O.
earned on
10 Other Income Do not Include
gain or loss form the sale of
capital assets (Explain In 0.
Part IV)
11 Total support. Add lines 7
through 10 10,364,648.
12 Gross receipts from related activities, etc (see rnstructrons) I 12 O. T IS

or fifth tax year as a section 501 (c)(3)

ort Percenta e

90.3%

14 Public support percentage for 2008 (hne 6, column (f) divrded by line 11, column (f) 15 Public support percentage for 2007 Schedule A, Part IV·A, line 261

79.0%

16a 33-113 support test - 2008. If the organization did not check the box on line 13, and the line 14 IS 33· 1/3 % or more, check thrs box IVl

and stop here. The orqamzauon qualifies as a publicly supported organization ~ t!r

b 33-1/3 support test - 2007. If the organization did not check a box on line 13, or 16a, and line 15 IS 33· 1/3% or more, check this box 0

and stop here. The organization qualifies as a publicly supported organization. ~

17a 10o;.-facts-and-clrcumstances test - Z008. If the organization did not check a box on line 13, 16a, or 16b, and line 14 IS 10% or more, and If the organization meets the 'facts- and- CIrcumstances' test, check ttus box and stop here. Explain In Part IV how

the or qarnzauon meets the 'tacts- and- circumstances' test The orqaruzatron qualifies as a publicly supported organization ~ 0

b 10%-facts-and-circumstancestest - 2007. If the orpamzauon did not check a box on line 13, 16a, 16b, or 17a, and line 1515 10% or more, and If the organization meets the 'tacts- and- circumstances' test, check this box and stop here. Explain In Part IV how the

organization meets the 'tacts- and- circumstances' test The organization qualifies as a publicly supported orqaruzatron, ~

18 Private foundation. If the or aruzatron did not check a box on line, 13, 16a, 16b, 17a, or 17b, check this box and see Instructions ~

BAA Schedule A (Form 990 or 990·EZ) 2008

TEEA0402L 12117/08

Support Schedule for Organizations Described in Section 509(a)(2)

':-'-~ ....... .._,

(Complete only If you checked the box on line 9 of Part I.)

Schedule A Form 990 or 990-E 2008 MIDDLE EAST FORUM

23-7749796

Pa e 3

A P bli S rt

Section u IC Uppo
Calendar year (or fiscal yr beginning In) ~ (a) 2004 (b) 2005 (c) 2006 (d) 2007 (e) 2008 (f) Total
1 GlftSb grants, contributions and
mem ershlp fees received. ~DO
not Include 'unusual grants:
2 Gross receipts from
adrmssions, merchandise sold
or services performed, or
facilities furnished In a activity
that IS related to the
organization's tax-exempt
purpose
3 Gross receipts from activities that are
not an unrelated trade or busmess
under section 513
4 Tax revenues levied tor the
organization's benefit and
either paid to or expended on
ItS behalf
5 The value of services or
tacihtres furnished by a
governmental unit to the
orqaruzation Without charge
6 Total. Add lines 1-5
7 a Amounts Included on lines I,
2, 3 received from disqualified
persons
b Amounts Included on lines 2
and 3 received from other than
disqualified persons that
exceed the greater of 1 % of
the total of lines 9, IOc, II,
and 12 for the year or $5,000
c Add lines 7a and 7b
8 Public support (Subtract line
7c from line 6.)
Section oa Uppo
Calendar year (or fiscal yr beginning In) ~ (a) 2004 (b) 2005 _(c) 2006 Jd)_2007 (e) 2008 (f) Total
9 Amounts from line 6
lOa Gross Income from Interest,
dividends, payments received
on securities loans, rents,
royalties and Income form
similar sources
b Unrelated busrness taxable
Income (less section 511
taxes) from businesses
acquued after June 30, 1975
c-Add-Ilnes lOa-and 10h
11 Net Income from unrelated business
actvmes not mcluded mime lOb,
whether or not the bus mess IS
regularly carried on
12 Other Income. Do not Include
gain or loss from the sale of
capital assets (Explain In
Part IV)
13 Total support. (add ns 9, 10c, 11. and 12 ) BTtlS rt

14 First five years. If the Form 990 IS for the orqaruzatron's first, second, third, fourth, or fifth tax year as a section 501 (c) (3)

organization, check trus box and stop here ~ 0

Section C. Com utation of Public Su ort Percenta e

15 Public support percentage for 2008 (line 8, column (f) divrded by line 13, column (f) %

%

%

17 Investment Income percentage for 2008 (line 10c, column (f) divrded by line 13, column (f) 18 Investment Income percentage from 2007 Schedule A, Part IV-A, line 27h

19a 33-113 support tests - 2008. If the organization did not check the box on line 14, and line 15 IS more than 33-1/3%, and line 17 IS not 0

more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported orqaruzatron ~

b 33-1/3 support tests - 2007. If the organization did not check a box on line 14 or 19a, and line 16 IS more than 33- 1/3%, and line 18

IS not more than 33-113%, check thiS box and stop here. The orqaruzauon qualifies as a publicly supported organization ~

%

20 Private foundation. If the or aruzatron did not check a box on line 14, 19a, or 19b, check this box and see Instructions

BAA

TEEA0403L 01129109

Schedule A (Form 990 or 990-EZ) 2008

Sched\,Jle A Form 990 or 990·E 2008 MIDDLE EAST FORUM 23-7749796 Pa e 4

Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; U--'~':"::""""Part II, line 17a or 17b; or Part III, line 12. Provide any other addinonal information. (see Instructions)

--------------------------------------------------------------------

BAA

TEEA0404L 10/07108

Schedule A (Form 990 or 990·EZ) 2008

Department 01 tho Treasury Attach to Form 990. To be completed by organizations that Open tb 'Publie

Internal Revenue SeMee answered 'Yes,' to Form 990, Part IV, lines 6, 7, 8, 9, 10, 11, or 12. fllspe4;tion

OMS No 1545-0047

.SCHEDULE D (Form 990)

Supplemental Financial Statements

2008

I Part J J Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts Complete If the organization answered 'Yes' to Form 990, Part IV, line 6.

Hame of the organization I Employe. Identification number

MIDDLE EAST FORUM 23-7749796

(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year
2 Aggregate contributions to (during year)
3 Aggregate grants from (during year)
4 Aggregate value at end of year 5 Old the organization Inform all donors and donor advisors In writing that the assets held In donor advised funds are the organization's property, subject to the organization's exclusive legal control?

DYes

6 Old the organization Inform all grantees, donors, and donor advisors In writing that grant funds may be used only for charitable purposes and not for the benefit of the donor or donor advisor or other

im errnrsstble nvate benetrt"? Yes No

Purpose(s) of conservation easements held by the organization (check all that apply)

§ Preservation of land for public use (e.g, recreation or pleasure) 8 Preservation of an historically Important land area

Protection of natural habitat Preservation of certified rustonc structure

Preservation of open space

2 Complete lines Za-Zd If the organization held a qualified conservation contnbutrcn In the form of a conservation easement on the last day

a

of the tax year
Held at the End of the Year
Total number of conservation easements 2a
Total acreage restricted by conservation easements 2b
Number of conservation easements on a certified histone structure Included In (a) 2c
Number of conservation easements Included In (c) acquired after 8/17/06 2d b

c

d 3 Number of conservation easements modified, transferred, released, extmqurshed, or terminated by the organization cunnq the taxable

year ~ _

4 Number of states where property subject to conservation easement IS located ~ _

5 Does the organization have a wntten policy regarding the periodic rnorutormq, Inspection, Violations, and enforcement of the conservation easement It holds?

DYes

o No

6 Staff or volunteer hours devoted to monitoring, Inspecting, and entorcmq easements cunnq the year ~ _

7 Amount of expenses Incurred In rnorutonnq, Inspecting, and entorcrnq easements durrnq the year ~ $

-------------------

8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(8)(I) and 170(h)(4)(8)(1I)?

DYes

o No

I Part HI I Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets Complete If the organization answered 'Yes' to Form 990, Part IV, line 8.

9 In Part XIV, cescnbe how the organization reports conservation easements In ItS revenue and expense statement, and balance sheet, and Include, If applicable, the text of the footnote to the organization's financial statements that descnbes the organization's accounting for conservation easements

1 a If the organization elected, as permitted under SF AS 116, not to report In Its revenue statement and balance sheet works of art, historical treasures, or other Similar assets held for public exrubrhon, education, or research In furtherance of_public service, provide, In Part XIV, the text of the footnote to Its financial statements that descnbes these Items SEE PART XIV

b If the organization elected, as permitted under SFAS 116, not to report In Its revenue statement and balance sheet works of art, historical treasures, or other Similar assets held for pubhc exruortron, education, or research In furtherance of publrc service. provide the tollowmq amounts relating to these Items'

(i) Revenues Included In Form 990, Part VIII, line 1 ~$ _

(ii) Assets Included In Form 990, Part X ~ $ _

2 If the organization received or held works of art, historical treasures, or other Similar assets for financial gain, provrde the tottowrnq amounts required to be reported under SFAS 116 relating to these Items'

a Revenues Included In Form 990, Part VIII, line 1 • $ _

b Assets Included In Form 990, Part X • $ 14, 000 .

BAA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions tor Form 990.

Schedule 0 (Form 990) 2008

TEEA3301l 12123/08

23-7749796

Historical Treasures or Other Similar Assets

3 USing the orqamzatron's accession and other records, check any of the following that are a significant use of ItS collection Items (check all

that apply)'

a § Public exhibition d Gloan or exchange programs

b Scholarly research e Other _

c Preservation for future generations

4 Provide a desclJPtlon of the organization's collections and explain how they further the organization's exempt purpose In Part XIV. SEt; PART xrv

5 DUring the year, did the orqamzation sohcit or receive donations of art, historical treasures, or other similar

assets to be sold to raise funds rather than to be maintained as art of the or amzatron's collection? Yes X No

Part IV Trust, Escrow and Custodial Arrangements Complete If organization answered 'Yes' to Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

1 a Is the orqaruzatron an agent, trustee, custodian, or other Intermediary for contnbutrons or other assets not Included on Form 990, Part X?

b If 'Yes,' explain the arrangement In Part XIV and complete the totlowmq table

Dves

c Beginning balance

d Additrons dUring the year

e Distributions dunnq the year f Ending balance

2a Did the orqaruzauon Include an amount on Form 990, Part X, line 217 P XV

Amount
1c
1d
1e
1 f DYes

b If 'Yes,' explain the arrangement In art I .
I Part V I Endowment Funds Complete If organization answered 'Yes' to Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three vears back (e) Four years back
1 a Beginning of year balance
b Contributions
c Investment earnings or losses
d Grants or scholarships
e Other expenditures for tacrlitres
and programs
f Administrative expenses
9 End of year balance 2 Provrde the estimated percentage of the year end balance held as

8 Board desiqnated or quasi-endowment ~ %

b Permanent endowment ~ %

c Term endowment ~ %

Ves No
3a(i)
3a(ii)
3b
4 Descnbe In Part XIV the Intended uses of the organization's endowment funds
I Part Vtllnvestments-Land, Buildinas, and Eauipment. See Form 990, Part X, line 10.
Descnptron of Investment (8) Cost or other baSIS (b) Cost or other (c) Deprecratron (d) Book Value
(Investment) baSIS (other)
18 Land
b BUildings
c Leasehold Improvements
d Equrprnent
e Other 88,294. 69,683. 18,611.
Total. Add lines la-Ie (Column (d) should equal Form 990, Part X, column (B), Ime ID(c)) • 18,611. 3a Are there endowment funds not In the possession of the orqamzatron that are held and administered for the organization by

(I) unrelated organizations (ti) related organizations b If 'Yes' to 3a(II), are the related organizations listed as requrred on Schedule R?

BAA

Schedule 0 (Form 990) 2008

TEEA33021 12123108

Schedule 0 (Form 99Q) 2008 MIDDLE EAST 0 UM 23-7749796 Page 3
[PartVn I Investments-Other Securities See Form 990 Part X line 12.
(a) Descnptron of secunty or category (b) Book value (e) Method of valuation
(Including name of secunty) Cost or end·of-year market value
Financial derivatives and other financial products
Closely· held equity Interests
Other ~~I~A~JJ~~~ ______________ 135,595. END OF YEAR MARKET VALUE
----------------------------

----------------------------
----------------------------
----------------------------
----------------------------
----------------------------
----------------------------
----------------------------
----------------------------
Total. (Column (b) should equal Form 990 Part X, col (8) tme 12) • 135,595.
[P-~rtVmllnvestments-Program Related (See Form 990, Part X, line 13) N/A
(a) Description of Investment type (b) Book value (e) Method of valuation
Cost or end- ot- year market value










Total. ColumnjbJ(should eaus! Form 990 Part X Col (B) lme 13 ) •
I Part IX I Other Assets (See Form 990 Part X, line 15) N/A
(a) Oescnptron (b_lBook value










Total. Column (b) Total (should equal Form 990, Part X, col (B), Ime 15) •
tParlX J Other Liabilities (See Form 990, Part X line 25)
(a) Descnption of Liability ib_lAmount
Federal Income Taxes










Total. Column (b) Total (should equal Form 990, Part X, col (8) ttne 25) • F R

In Part XIV, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax pcsmons under FIN 48

BAA TEEA3303L 10129/0B Schedule 0 (F arm 990) 2008

Schedule 0 (Form 990) 2008 MIDDLE EAST FORUM 23-7749796 Page 4
! Part XI I Reconciliation of Change in Net Assets from Form 990 to Financial Statements
1 Total revenue (Form 990, Part VIII,column (A), line 12) 3,042 428.
2 Total expenses (F arm 990, Part IX, column (A), line 25) 2 601,392.
3 Excess or (deficit) for the year Subtract line 2 from line I 441, 036.
4 Net unrealized gains (losses) on Investments
5 Donated services and use of facilities
6 Investment expenses.
7 Prior penon adjustments
8 Other (Describe In Part XIV)
9 Total adjustments (net). Add lines 4·8
10 Excess or (deficit) for the year per financial statements. Combine lines 3 and 9 441,036.
f Part XU I Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
1 Total revenue, gains, and other support per audited financial statements 1 3,042,428.
2 Amounts Included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on Investments. 2a
b Donated services and use of facilities 2b
c Recoveries of prior year grants 2c
d Other (Descnbe In Part XIV) 2d
e Add lines 2a through 2d 2e
3 Subtract line 2e from line 1 3 3,042 428.
4 Amounts Included on Form 990, Part VIII, line 12, but not on line 1:
a Investments expenses not Included on Form 990, Part VIII, line 7b 4a
b Other (Describe In Part XIV) 4b
c Add lines 4a and 4b 4c
5 Total revenue Add lines 3 and 4c. (This should equal Form 990, Part I, line 12.) 5 3,042,428.
( Part XUll Reconciliation of Expenses _Qer Audited Financial Statements With Ex_penses per Return
1 Total expenses and losses per audited financial statements 1 2,601 392.
2 Amounts Included on line 1 but not on Form 990, Part IX, line 25.
a Donated services and use of tacrlrtres 2a
b Prior year adjustments 2b
c Losses reported on Form 990, Part IX, line 25 2c
d Other (Describe In Part XIV) 2d
e Add lines 2a through 2d 2e
3 Subtract line 2e from line 1 3 2,601,392 .
4 Amounts Included on Form 990, Part IX, line 25, but not on line 1:
a Investments expenses not Included on Form 990, Part VIII, line 7b 4a
b Other (Oescnbe In Part XIV) 4b
c Add lines 4a and 4b 4c
5 Total exp_enses Add lines 3 and 4c (This should equal Form 990, Part I, line 18.) 5 2,601,392.
I Part XIV 1 Supplemental Information Complete this part to provide the descnptions required for Part II, lines 3,5, and 9; Part III, lines 1a and 4, Part IV, lines 1b and 2b, Part V, line 4; Part X, Part XI, line 8, Part XII, lines 2d and 4b; and Part XIII, lines 2d and 4b

__ _PARI JIL llNEJ A.= EI.s...F.o.o.J~OIE. EORAR1. .JBEASURES ... E.T.c~ _

__ ~~rQ~EQ~N~~L~N~E3~E~~-------------------_----_- _

_ _ _ PP-BI llI ... lJt!~ 4. -_D_E.s~IiIPTIQ~ QE QI3G~.NJ~Jl0_N.:_S_C_O_L1EC_TlO_N~_#\.N.P _H.9W_F_UBItl~_S_E~EI¥!~T_P_U.BPQ _

_ _ _ TJ'lQ _p~JtiT_ING.S_ ~FJ:_120ll~lE.P_lN _ _fQ.O_7 _~T_ ~ti .b~EFl\J~E'p_ YAJ.Q~.9f _$)~ LO_OQ:... _ JJiE_ ~llIllJlN_G~ _

_ _ J~X _B_E_ ~O_L!;? _AJ._1Hj:_121_S~liEJl Q,N_ Q[ ~1iA.9~~llJ _All!;? _Tll~ _B~~IiD_ Q[ .9QYE_RNQ,R_S.!. _ JH~ J'BQ,Cj:~I2S __

_ _ _ Wl1~ ~E; _U_?E;Q. JQ _F_YNI2 _Y~liI.9Q~ .9BG_Alll~~1Q.N.b1_E]{~~N_?E;~. _

BAA

TEEA3304L 12123108

Schedule 0 (Form 990) 2008

Pa e 5

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BAA

TEEA3305L 07124/08

Schedule D (Form 990) 2008

Schedule F (Form 990)

OMS No 15450047

Statement of Activities Outside the United States

2008

• Attach to Form 990. Com~lete if the organization answered 'Yes' to Ll.p ...... t .p bl'

Departmenl of the Treasury 990 P I· ::"'t ~. 0 U re

Inlernal Revenue Service Form ,art V, me 14b,Iine 15, or line 16. Jl1spectjQ"

l P.arl I I General Information on Activities Outside the United States. Complete If the organization answered 'Yes' to Form 990, Part IV, line 14b.

Name 01 the orvanlzaUon I Employer Identification number

MIDDLE EAST FORUM 23-7749796

For grantmakers. Does the organization maintain records to substantiate the amount of the grants or assistance, the

grantees' eligibility for the grants or assistance, and the selection criteria used to award the grants or assistance? 00 Yes

2 For grantmakers. Describe In Part IV the organization's procedures for rnorutormq the use of grant funds outside the United States

3 Activities per eglon se chedule orm I a Ilona space IS nee e .
(a) Region (b) Number of (c) Number of (d) Activities conducted In (e) If activity listed In (f) Total
offices In the employees or reqion (by type) (I e , (d) IS a program expenditures In
region agents In tundraismq. program service, describe region
region services, grants to recrpients specific type of
located In the region) servicets) In region
MIDDLE EAST 0 o PROGRAM SERVICES RESEARCH 433,264.
















Totals .. 0 0 433,264 . R

(U S

F 1 (F

990) f dd t

d d)

BAA For Prrvacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

Schedule F (Form 990) (2008)

TEEA3501 L 12123108

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23-7749796

Pa e 4

Complete this part to provide the Information required In Part I, Irne 2, and any other additional Information.

PART I, LINE 2 - GRANTMAKERS EXPLANATION FOR GRANTS OUTSIDE US

--------------------------------------------------------------------

THE ORGANIZATION REQUESTS AND REIVEWS REPORTS AND MATERIALS

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BAA

TEEA3504L 01/06/09

Schedule F (Form 990) 2008

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Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

Attach to Form 990. To be completed by organizations that answered 'Yes' to Form 990, Part IV, line 23.

OMS No 1545-0047

SCHEDULE J (Form 990)

2008

Department of 1he Treasury Internal Reverue Service

1 Employer Identification number

23-7749796

N.me of 'be o'1lonlzation

MIDDLE EAST FORUM

t_P'lU't J I Questions Regarding Compensation

Yes No

1 a Check the appropriate box(es) If the organization provided any of the following to or for a person listed In Form 990, Par VII, Section A, line l a. Complete Part III to provide any relevant Information regarding these Items

~ HOUSing allowance or residence for personal use Payments for busmess use of personal residence Health or SOCial club dues or initiation fees Personal services (e go, maid, chauffeur, chef)

~ First-class or charter travel Travel for companions

Tax Indemnification and gross-up payments Discretronary spending account

b If line I a IS checked, did the organization follow a written policy regarding payment or reimbursement or provrsron of all

of the expenses descnbed above? If 'No,' complete Part III to explain 1 b

t--t---+---

2 Old the organization require substantiation prior to reimburSing or allOWing expenses Incurred by all officers, directors,

trustees, and the CEOlExecutlve Director, regarding the Items checked In line I a' 2

t-;.:_t---+---

3 Indicate which, If any, of the following organization uses to establish the compensation of the organization's CEO/Executive Director. Check all that apply

§ Wrrtten employment contract Compensation surveyor study

Approval by the board or compensation committee

~ Compensation committee Independent compensation consultant Form 990 of other organizations

4 DUring the year, did any person listed In Form 990, Part VII, Section A, line la a Receive a severance payment or change of control payment?

b Participate In, or receive payment from, a supplemental nonquallfled retirement plan? c Participate In, or receive payment from, an equity based compensation arrangement?

If 'Yes' to any of 4a-c, list the persons and provide the applicable amounts for each Item In Part III

x

4a

x

4b

x

4c

Only SOl (cX3) and 501 (cX4) organizations must complete lines 5-8.

S For persons listed In Form 990, Part VII, Section A, line l a, did the organization payor accrue any compensation contingent on the revenues of

a The organization'

b Any related organization?

If 'Yes' to line 5a or 5b, descnbe In Part III

6 For persons listed In Form 990, Part VII, Section A, line l a, did the organization-payor accrue-any compensation contingent on the net earnings of

a The orqaruzauon?

b Any related orqarnzation?

If 'Yes' to line 6a or 6b, descnbe In Part III

7 For person listed In Form 990, Part VII, Section A, line I a, did the organization provide any non-fixed payments not descrrbed In lines 5 and 67 If 'Yes,' descrrbe In Part III

8 Were any amounts reported In Form 990, Part VII, pald.?~\~.;\crued pursuant to a contract that was subject to the Initial contract exception descrrbed In Regs section 53 4958-4~aH3)' If 'Yes,' descrrbe In Part III

x

Sa

x

5b

x

6a

x

6b

x

7

x

8

BAA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

Schedule J (Form 990) 2008

TEEA41 01 L 12123/08

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, I( I •

SCHEDULE L

(F orm 990 or 990-EZ)

OMB No 1545-0047

Department of the Treasury Internal Revenue Service

Transactions with Interested Persons .. Attach to Fonn 990 or Form 990-EZ .

.. To be completed by organizations that answered

'Yes' on Form 990, Part IV, line 25a, 25b, 26, 2:7, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.

2008

I Part I J Excess Benefit Transactions (section 501 (c) (3) and section 501 (c) (4) organizations only). To be completed by orpamzanons that answered 'Yes' on Form 990, Part IV, lme 25a or 25b, or Form 990·EZ, Part V hne 40b

,
1 (I) Name of drsquahfred person (b) Descnptron of tran sa ction (e) Corrected?
Yes No 2 Enter the amount of tax Imposed on the organization managers or disqualified persons during the year under

section 4958 ~ $

----------------

3 Enter the amount of tax, If an , on line 2, above, reimbursed b the or amzation ~ $

Part It Loans to-and/or From Interested-Persons.

To be completed by oroamzanons that answered 'Yes' on Form 990, Part IV, line 26 or Form 990-EZ, Part V, line 38a.

(a) Name of Interested person and purpose (b) Loan to or from (e) On91nal (d) Balance due (e) In default? <:! Approved (g)Wntten
the orqamzabcn? principal amount y board or agreement'
committee'
To From Yes No Yes No Yes No






Total ~ $
[Part m J Grants or Assistance Benefitting Interested Persons.
, , To be completed by organizations that answered Yes on Form 990, Part IV, line 27.

(a) Name of mteres ted person (b) Relanonsrup between Interested person and (e) Amount of qrant or type of assistarce
the orqaruzabon






tPart tV J Business Transactions Involving Interested Per~ons: To be completed by organizations that answered Yes on Form 990, Part IV, line 28a, 28b, or 28c.

(I) Name of interested person (b) RelatIonshIp between ~Amounlof (d) Descnptron of tran sa chon (e) Sharing of
mterested person and the n sa cbon $ orqamzauon'a
orqaruzancn reverues'
Yea No
SARAH PIPES DAUGHTER 12,350. WAGES X BAA For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

Schedule L (Form 990 or 990-EZ) 2008

TEEA4501L 12117/08

" • J ,

SCHEDULE 0 (Form 990)

OMS No 15450047

Supplemental Information to Form 990

2008

Department of the Treasury Internal Revenue Service

.. Attach to Form 990. To be completed by or~anizations to provide additional information for responses to specific questions for the Form 990 or to provide any additional information.

Open to Public:

Inspection

MIDDLE EAST FORUM

I Emplo~e, IdentIficatIon numbe,

23-7749796

Name of tle orqaruzabon

___ F_O_R1t'I_9~Q,_PP.BI YL UN_f:J Q :. EQIlM ~9_0_R~YLEW_~JtQ_C_E~.s _

_ _ _ F.9St1 _92Q_ p.gy'Ij:h'~D_ ~'L _TH~ .Pl~~:rQR..J _t1A~bG_I~g _D_I~C_TQ1i/_ g:~_ql1:.I~ _C.9~I_T:r~E_ ~JiA_IB11A_!J _

___ ~QJ~g:S.9~IR.91~EJ--------------------------------- _

_ _ _ F_9B~_9~ct p~I!T_\1,_q .. NJJ~ :_QIHJB.9B9~~IMTJQtiQQ~U_M_E!'J!~~l!.B_L!.C_!..y ~~~I!A~LE _

__ ~J~~~~~y~o~_~~y~SJ _

BAA Fo, Pnvacy Act and plperwoB ReductIon Act Notice. see tho mstrueuons 10' Fonn 990.

TEEA4901l 12119/08

Schedule 0 (Form 990) 2008

_-_---- --- ------

AUDITED FINANCIAL STATEMENTS

MIDDLE EAST FORUM

(A NON-PROFIT ORGANIZATION)

YEARS ENDED DECEMBER 31, 2008 AND 2007

CONTENTS

INDEPENDENT ACCOUNTANTS' REPORT FINANCIAL STATEMENTS

Statements of Financial Position Statements of Activities Statements of Functional Expenses Statements of Cash Flows

Notes to Financial Statements

PAGE 3

4 5 6 8 9

<"II~ CLAIRMONT

r _ PACIELLO & CO., P.C.

CERTIFIED PUBLIC ACCOUNTANTS

250 Tanglewood Lane Kmg of Prussia, PA 19406

Tel (610) 265-4122 Fax (610) 265-8819

EARL A CLAIRMONT, JR , CPA, PFS, CFP JOHN A PACIELLO, CPA, PFS, CFP RICHARD C CAPASSO, CPA, PFS, CFP ANDREW T GILINSKY, CPA, PFS, MBA, CFP CHARLES WILENSKY, CPA, MBA, CFP, MS RICHARD M CLAIRMONT, CPA

SANFORD D GOLDFINE, CPA

www.Cl'Cftnancral com

INDEPENDENT AUDITORS' REPORT

To the Board of Governors of Middle East Forum

We have audited the accompanying statements of financial position of Middle East Forum (a non-profit organization) as of December 31, 2008 and 2007 and the related statements of activity, functional expenses and cash flows for the years then ended. These financial statements are the responsibility of the Organization's management. Our responsibility is to express an opinion on these financial statements based on our audits.

We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

In our Lop i.n i on , the financial statements _ ref.erred to above present fairly, in all material respects, the financial position of Middle East Forum as of December 31, 2008 and 2007 and the changes in its net assets and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.

King of Prussia, Pennsylvania April 28, 2009

MIDDLE EAST FORUM

STATEMENTS OF FINANCIAL POSITION

DECEMBER 31

ASSETS

CURRENT ASSETS

Cash and cash equivalents Investments

Accounts receivable

Loan receivable

Prepaid expenses

$ 2,318,851 $

136,792 10,640 55,000 10,923

TOTAL CURRENT ASSETS

2,532,206

PROPERTY AND EQUIPMENT Furniture and fixtures

Less accumulated depreciation

88,294 69,683)

OTHER ASSETS Artwork

Security deposits

18,611

14,000 4 779

18,779

TOTAL ASSETS

2007

1,836,563 225,938 981

9,025

2,072,507

74,883 63,253)

11,630

14,000 4 779

$ 2,569,596 $ 2,102,916

18 779

LIABILITIES AND NET ASSETS

LIABILITIES

Accounts payable and accrued expenses Deferred revenues

$

32,031 $ 12,105

TOTAL CURRENT LIABILITIES

44,136

NET ASSETS

Unrestricted Temporarily restricted

12,372 6,121

18,493

1,919,658 1,671,327
605,802 413,096

2,525,460 2,084,423

$ 2,569,596 $ 2,102,916 TOTAL LIABILITIES AND NET ASSETS

See accompanying notes to financial statements. 4

MIDDLE EAST FORUM

STATEMENTS OF ACTIVITY

YEARS ENDED DECEMBER 31

UNRESTRICTED NET ASSETS

Revenue and Support Contributions and grants Middle East Quarterly Book sales and royalties Investment return

Satisfaction of program restrictions

TOTAL PUBLIC SUPPORT, R&VENUES AND RECLASSIFICATION

Expenses

Program services Supporting services Fundraising services

TOTAL EXPENSES

CHANGE IN UNRESTRICTED NET ASSETS TEMPORARILY RESTRICTED NET ASSETS Contributions and grants Investment income

Satisfaction of program restrictions

CHANGE IN TEMPORARILY RESTRICTED NET ASSETS

CHANGE IN NET ASSETS

NET ASSETS AS OF BEGINNING OF YEAR NET ASSETS AS OF END OF YEAR

$ 1,434,787 $ 44,609 2,311

( 42,550) 1,410,566

2,849,723

2,091,288 428,894 81,210

2,601,392

248,331

1,601,200 2,072 (1,410,566)

192,706

441,037

2,084,423

2007

1,428,924 66,709 2,194 81,660 1,111,127

2,690,614

1,540,513 671,816 116,445

2,328,774

361,840

1,154,483

(1,111,127)

43,356

405,196

1,679,227

$ 2,525,460 $ 2,084,423

See accompanying notes to financial statements. 5

MIDDLE EAST FORUM STATEMENT OF FUNCTIONAL EXPENSES YEAR ENDED DECEMBER 31, 2008

Advertising Books

Computer expenses Consultants and

contract labor Depreciation Dues and fees Equipment lease Events

Gifts Honorarl.um Insurance Office supplies payroll

payroll taxes and fringe benefits

Program expenses Campus Watch Currl.culum Project Independent Project IsraCampus

Islamist Watch Lecture Series

Guzzardi Legal Project Media Ratings

MEF Educational Fund MIddle East Quarterly Publl.c Education Researchers

Campus Speakers Bureau Translators

payroll fees Postage Professional fees

Accounting Legal

Rent Security Telephone Travel

Program Services

Services

Supporting Fundraising

Total

$

$

875 5,650 15,750

Services

$

$

875 5,650 15,750

70,588 6,430 12,781 3,421 3,232 657 2,750 23,210 6,711 172,190

13,824

170,861 13,333 40,100 55,896

145,181

15,440 209,278 180,000 526,471 198,325 172,627 297,449

54,005 12,322

7,997

10,000 6,472 59,952 240 3,774 2,390

1,250

71,838 6,430 12,781 3,421 3,232 657 2,750 23,210 6,711 246,797

$ 2.091.288

$ 428.894

74.607

5.211

19.035

170.861 13.333 40.100 55,896

145,181

15.440 209.278 180,000 526.471 198,325 172.627 297.449

54. 005 12,322

142

8.139

10.000 6.472 59.952 240 3.774

2.390

$ £,601.392

See accompanying notes to financial statements. 6

MIDDLE EAST FORUM

STATEMENT OF FUNCTIONAL EXPENSES

YEAR ENDED DECEMBER 31, 2007

Program Supporting Fundraising
Services Services Services Total
Advertising $ $ 287 $ $ 287
Computer expenses 17,069 17,069
Consultants and
contract labor 271,194 16,754 287,948
Depreciation 3,921 3,921
Donations 200 200
Dues and fees 12,187 12,187
Equipment lease 2,997 2,997
Events 10,444 5,877 16,321
Gifts 5,465 433 5,898
Honorarium 800 800
Insurance 20,008 20,008
Office supplies 11,033 110 11,143
payroll 175,266 86,275 261,541
payroll taxes and
fringe benefits 12,499 6,487 18,986
program expenses
Campus watch 249,059 249,059
CIP 11,779 11,779
Independent project 435,733 435,733
IsraCampus 17,803 17,803
Islamist Watch 154,632 154,632
Lecture Series
Linsenberg 4,532 4,532
Legal Project 18,302 18,302
Middle-Eas~ Qua-I:'-terly 186,573 186,573
Public Education 96,318 96,318
MEF Educational Fund 319,620 319,620
Campus Speakers Bureau 30,685 30,685
Translators 15,478 15,478
postage 12, III 26 12,137
printing 99 99
professional fees
Accounting 8,500 8,500
Legal 39,869 39,869
Rent 58,597 58,597
security 234 234
Telephone 6,253 254 6,507
Travel 2,783 229 3,012

$ 1,540,514 $ 671,816 $ 116,445 $ 2,328,775 see accompanying notes to financial statements. 7

MIDDLE EAST FORUM

STATEMENTS OF CASH FLOWS

YEARS ENDED DECEMBER 31

OPERATING ACTIVITIES

Increase in net assets $

Adjustments to reconcile change in

net assets to net cash provided by operating activities:

Depreciation

Realized and unrealized loss on investments

Changes in operating assets- and

liabilities

Accounts receivable Loan receivable Prepaid expenses

Accounts payable and accrued expenses Deferred revenues

NET CASH PROVIDED BY OPERATING ACTIVITIES

INVESTING ACTIVITIES Donated securities

Proceeds from sales of investments Donated artwork

Purchases of property and equipment Purchases of investments

NET CASH USED IN INVESTING ACTIVITIES

NET INCREASE IN CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS AS OF BEGINNING OF YEAR

CASH AND CASH EQUIVALENTS AS OF END OF YEAR

See accompanying notes to financial statements. 8

441,037 $

405,196

6,430 3,921
94,892 8,601)
9,659) 354
55,000)
1,898) 155)
19,658 1,836
5,984 7,531)
501,444 395,020 11,727) 18,244)
10,325 19,920
14,000)
13,411) 216,763)
4,343) 5,672)
19,156) 234,759)
482,288 160,261 1,836,563

1,676,302

$ 2,318.851 $ 1,836.563

-- -------- -------------------------

MIDDLE EAST FORUM

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2008 AND 2007

NOTE A - SUMMARY OF ACCOUNTING POLICIES

A summary of the Organization's significant accounting policies consistently applied in the preparation of the accompanying financial statements follows:

1. Nature of activities

The Middle East Forum (the Organization) is a non-profit organization established to define and promote American interests in--the-M-i-dd-l-e-East-and -to-shape the intellectual climate in which U.S. foreign policy is made through research, publications, media outreach and consultations. Additionally, the Organization sponsors educational programs in five cities (Philadelphia, New York, Boston, Cleveland, and Los Angeles) providing lecture series, debates, conferences and a variety of private meetings. The Organization's support comes primarily through private donations, literature sales and subscriptions to its quarterly journal.

2. Basis of accounting

The financial statements of the Organization have been prepared on the accrual basis of accounting and accordingly reflect all significant receivables, payables, and other liabilities.

3. Basis of presentation

Financial statement presentation follows the recommendations of the Financial Accounting Standards Board in its Statement of Financial Accounting Standards (SFAS) No. 117, Financial

Statements of Not-for-Profit Organizations. Uride r , SFAS .no., 117, the Organization is required to report information regarding its financial position and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets.

4. Cash and cash equivalents

The Organization considers all highly liquid instruments with a maturi ty of three months or less when purchased to be cash equivalents. Cash and cash equivalents for purposes of the statement of cash flows exclude permanently restricted cash and cash equivalents.

5. Public support and revenue

Annual campaign contributions are generally available for unrestricted use in the related campaign year unless specifically restricted by the donor.

9

MIDDLE EAST FORUM

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2008 AND 2007

NOTE A - SUMMARY OF ACCOUNTING POLICIES (CONTINUED)

5. Public support and revenue (continued)

Grants and other contributions of cash and other assets are reported as temporarily restricted support if they are received with donor stipulations that limit the use of the donated assets. When a donor restriction expires, that is, when a stipulated time restriction ends or purpose restriction is accomplished, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions. Contributions received with donor-imposed restrictions-that-are met in the same year in which the contributions are received are classified as unrestricted contributions.

Contributions of donated non cash assets are recorded at their fair value in the period received. Contributions of donated services that create or enhance non financial assets or that require specialized skills, are provided by individuals possessing those skills, and would typically need to be purchased if not provided by donation, are recorded at their fair values in the period received.

6. Property and equipment

It is the Organization's policy to capitalize property and equipment over $500. Lesser amounts are expensed. Purchased property and equipment is capitalized at cost. Donations of property and equipment are recorded as contributions at their estimated fair value. Such donations are reported as unrestricted contributions unless the donor has restricted the donated asset to a specific purpose. Assets donated with explicit restrictions regarding their use and contributions of cash that must be used to acquire property and equipment are reported as restricted contributions. Absent donor stipulations regarding how long those donated assets must be maintained, the Organization reports expirations of donor restrictions when the donated or acquired assets are placed in service as instructed by the donor. The Organization reclassifies temporarily restricted net assets to unrestricted net assets at that time. Property and equipment are depreciated using the straight-line method. Depreciation expense at December 31, 2008 and 2007 was $6,430 and $3,921.

7.

Use of Estimates

The preparation of financial generally accepted accounting management's estimates.

statements principles

in conformity with requires the use of

10

-------------------------- _----

MIDDLE EAST FORUM

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2008 AND 2007

NOTE A - SUMMARY OF ACCOUNTING POLICIES (CONTINUED)

8. Investments

Investments are composed of equity securities and are carried at their fair value.

9. Functional Allocation of Expenses

The costs of providing the various programs and other activities have been summarized on a functional basis in the statement of activities. Accordingly, certain costs have been allocated among the programs and supporting services benefited.

NOTE B - INVESTMENTS

Investments as of December 31, 2008 and 2007 are summarized as follows:

Unrestricted:

20 shares Johnson & Johnson 3,191 shares Vanguard Developed Markets Index Fund

3,546 shares Vanguard Total International stock Index Fund 3,364 shares Vanguard Total Stock Market Index Admiral

unrestricted:

3,029 shares Vanguard Developed Markets Index Fund

3,442 shares Vanguard Total International Stock Index Fund 3,291 shares Vanguard Total Stock Market Index Admiral

2008

Cost

Fair Value

Carrying Gain (loss)

$ 1,184 $ 1,197

$ 13

39,162 24,000

(15,162)

67,459

(29,193)

38,266

114,487

(41,158)

73,329

$ n2_,292 $ 136,792

$ (_85, 50-0)

2007

Cost

Fair Value

Carrying Gain

$ 37,956 $ 41,109

$ 3,153

66,340

68,456

2,116

112,467

116,373

3,906

$ 216,763 $ 225,938

$ 9,175

11

MIDDLE EAST FORUM

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2008 AND 2007

NOTE B - INVESTMENTS (CONTINUED)

The following classification December 31:

schedule summarizes in the statement of

the investment return and its acti vi ties for the years ended

unrestricted:

Interest and dividends

Net realized and unrealized gains (losses)

2007 $ 73,059 8,601

$ 52,342 (94,892)

Restricted:

Interest and dividends

(42,550) 2,072

81,660

Total Investment Return

$(40,478)

$ 81,660

NOTE C - LOAN RECEIVABLE

Loan receivable from from a settlement, attorneys' fees. The rate.

professional entity to be repaid from proceeds judgment or arbitration award that provides loan is uncollateralized with no stated interest

NOTE D - INCOME TAXES

The Organization was granted tax exempt status under Section 501 (c) (3) of the Internal Revenue Code. Therefore no provision for income taxes has been made in these financial statements. The Organization has also been classified as an entity that is not a private foundation within the meaning of Section 509(1) and qualifies for deductible contributions as provided in Section 170(b) (1) (A) (vi).

NOTE E - RESTRICTION ON NET ASSETS

Temporarily restricted net assets are available purposes at December 31:

2008

Campus Speakers Bureau Curriculum Project Linsenberg Memorial Lecture MEF Educational Fund

Legal Project

Islamist Watch

IsraCampus

$ 25,310
36,667
5,539
453,910
17,617
66,759

$ 605,802
12 for the following
2007
$ 19,315
50,000
5,539
230,380
23,878
83,984

$ 413,096 MIDDLE EAST FORUM

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2008 AND 2007

NOTE F - COMMITMENTS

The Organization leases its office facility under a non-cancelable operating lease that expires on August 31, 2010. The Organization also leases office equipment under non-cancelable operating leases which expire on various dates in 2011 and 2012. Rent expense charged to operations for the years ended December 31, 2008 and 2007 was $63,373 and $54,958.

As of December 31, 2008, the future minimum lease payments under the above operating leases are:

Year ending
December 31 Amount
2009 $ 57,553
2010 40,137
2011 2,487
2012 594
$ 100,771 NOTE G - CONCENTRATION OF RISK

As of the balance sheet dates, balances of cash and cash equivalents at financial institutions exceeded the federally insured limit of $100,000 by $2,175,664 in 2008 and $1,563,747 in 2007. These balances fluctuate greatly during the year and can exceed the $100,000 limit. The FDIC has temporarily increased the insured limit to $250,000 until December 31, 2009.

13

Form 8868

Application for Extension of Time To File an Exempt Organization Return

OMS No 1545·1709

(Rev Apnl 2008)

• If you are filing for an Automatic 3-Month Extension, complete only Part I and check this box

• If you are filing for an Additional (Not Automatic) 3-Month Extension, complete only Part II (on page 2 of this form).

Do not complete Pari II unless you have already been granted an automatic 3·month extension on a previously filed Form 8868.

Ip",rt J ! Automatic 3-Month Extension of Time. Only submit onqrnal (no copies needed).

A corporation required to file Form 990·T and requesting an automatic 6·month extension - check this box and complete Part I only ~ 0

All other cotporeuons (tncludmq 7 720·C titers), pettnerstnps, REMICS, and trusts must use Form 7004 to request an extension of time to ttle income tax returns

Electronic Filing (e-nle). Generally, you can electronically file Form 8868 If you want a 3·month automatic extension of time to file one of the returns noted below (6 months for a corporation r equu ed to hie Form 990·T). However, you cannot file Form 8868 electronically If (1) you want the additional (not automatic) 3·month extension or (2) you file Forms 990·BL, 6069, or 8870, group returns, or a composite or consolidated Form 990·T. Instead, you must submit the fully completed and signed page 2 (Part II) of Form 8868 For more details on the electroruc filing of trus form, VISit www tts go vIe ttle and click on e-ttte for Cnertttes & Nonprotns

File by the due date for filing your return See rnstrucbons

Employe,ldenlificallon numbe,

Name of Exempt Orqaruzanon

23-7749796

Type or print

MIDDLE EAST FORUM

Number, street, and room or SUite number It a PObox, see msbucbons

1500 WALNUT STREET #1050

City. town or pos-t office, state, and ZIP code For a foreign address, see mstrucbons

PHILADELPHIA, PA 19102

Check type of return to be filed (file a separate application for each return)

'X Form 990 - Form 990·T (corporation)

r- Form 990.BL - Form 990·T (section 401 (a) or 408(a) trust)

~ -

Form 990·EZ Form 990·T (trust other than above)

r- Form 990.PF - Form 1041·A

r-

Form 4720

r- Form 5227 ~

Form 6069

r- Form 8870

• The books are In the care of~ 'pb~I_Eb_P_Il'~S _

Telephone No ~ _(~15J _ ~1_6.:~1_0_§ _

FAX No ~

• If the organization does not have an office or place of business In the United States, check thrs box ~ 0

• If trus IS for a Group Return, enter the organization's four digit Group Exemption Number (GEN) If this IS for the whole group,

check ttus box ~ 0 If It IS for part of the group, check thrs box ~ 0 and attach a list with the names and EINs of all members the extension Will cover.

I request an automatic 3·month (6 months for a corporation required to file Form 990· T) extension of time

until _ ~ L 1_5 , 20 _0 ~ _ ' to file the exempt organization return for the orqaruzation named above

The extension IS for the organization's return for

~ 00 calendar year 20 _O~ _ or

~ 0 tax year beginning ,20

, and ending

_______ .' 20

2 If this tax year IS for less than 12 months, check reason

o Initial return

o Final return

o Change In accounting period

3a If thrs application IS for Form 990·BL, 990·PF, 990·T, 4720, or 6069, enter the tentative tax, less any 3a $ O.
nonrefundable credits See Instructions
b If this application IS for Form 990·PF or 990· T, enter any refundable credits and estimated tax payments 3b $ O.
made Include any_pnoryear overpayment allowed as a credit
c Balance Due. Subtract line 3b from line 3a Include (lour payment With tms form, or, If required,
deposit With FTD coupon or, If required, by uSing E TPS (Electronic Federal Tax Payment System). r---
See Instructions 3c $ O. Caution. If you are gOing to make an electronic fund Withdrawal With trus Form 8868, see Form 8453·EO and Form 8879·EO for payment Instructions

BAA For Privacy Act and Paperwork Reduction Act Notice, see instructions. Form 8868 (Rev 4·2008)

FIFZ0501L 04/16/08