2024-10-17T09:34:53-05:00 2023-12-31 221478099 COHNREZNICK LLP 1301 AVENUE OF THE AMERICAS NEW YORK NY 10019 990 2023-01-01 130429745 AMERICAN ARBITRATION ASSOCIATION INC AMER 2127165800 120 BROADWAY FL 21 NEW YORK NY 10271 KELLY WEISBROD SVP, CFO 2127165810 2024-10-16 0 1 LORI ROTHE YOKOBOSKY CPA P01273422 2122970400 2024-10-01 2023 2024-10-15 13:58:12Z BRIDGET MCCORMACK 120 BROADWAY FL 21 NEW YORK NY 10271 212985383 0 X WWW.ADR.ORG X 1926 NY THE AMERICAN ARBITRATION ASSOCIATION ("AAA") IS DEDICATED TO EFFECTIVE, EFFICIENT AND ECONOMICAL METHODS OF DISPUTE RESOLUTION THROUGH EDUCATION, TECHNOLOGY AND SOLUTIONS-ORIENTED SERVICE.THE CORPORATE PURPOSE OF THE AAA, AS DESCRIBED IN ITS BYLAWS, IS "FOR THE BENEFIT AND EDUCATION OF THE GENERAL PUBLIC AND INTERESTED PARTIES, TO STUDY, RESEARCH, PROMOTE, ESTABLISH AND ADMINISTER PROCEDURES FOR THE RESOLUTION OF DISPUTES OF ALL KINDS THROUGH THE USE OF ARBITRATION, MEDIATION, CONCILIATION, NEGOTIATION, DEMOCRATIC ELECTIONS AND OTHER VOLUNTARY PROCEDURES. 13 12 731 18 0 0 0 0 141179226 134011601 6904554 5087307 341138 479707 148424918 139578615 1849000 1030450 0 0 80538811 84835408 0 0 0 43652698 39696082 126040509 125561940 22384409 14016675 402845409 452568273 294047479 310641000 108797930 141927273 X SEE SCHEDULE O. 0 0 117277498 1030450 132828141 CASE ADMINISTRATION:THE AAA ADMINISTERS HUNDREDS OF THOUSANDS OF ARBITRATIONS, MEDIATIONS AND OTHER FORMS OF DISPUTE RESOLUTION IN A GIVEN YEAR. THE AAA'S ADMINISTRATIVE ROLE IN THESE PROCESSES IS TO PROVIDE A FORUM WHERE DISPUTES CAN BE RESOLVED, TO PROVIDE QUALIFIED ARBITRATORS, MEDIATORS AND OTHER DISPUTE RESOLUTION PROFESSIONALS, AND TO APPLY OUR RULES THAT GOVERN THE CONDUCT OF THOSE PROCEEDINGS. THE RESULT OF THE AAA'S COLLECTIVE PROGRAMS HAS RESULTED IN A LESSENING OF THE BURDENS OF OUR COURTS AND GOVERNMENT. 1901000 1085000 EDUCATION AND PUBLICATIONS: THE AAA EDUCATION SERVICES DIVISION PROVIDES COMPREHENSIVE EDUCATION AND TRAINING. ITS FOCUS IS EDUCATION AND TRAINING PROGRAMS BOTH IN DOMESTIC AND INTERNATIONAL SETTINGS AS WELL AS ONLINE FORMATS TO ARBITRATORS AND MEDIATORS SERVING THE AAA AND ICDR AS WELL AS ADVOCATES, BUSINESS PROFESSIONALS, AND THE GENERAL PUBLIC. THE GOAL OF THESE PROGRAMS IS TO EDUCATE AND ENCOURAGE THE RESPONSIBLE USE OF ALTERNATIVE DISPUTE RESOLUTION PROCESSES. 119178498 1 0 0 1 0 0 0 0 1 0 1 0 0 0 1 1 0 1 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 3872 0 1 731 1 0 0 0 0 0 0 0 0 0 0 1 0 X 13 12 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA NY NJ OR PA X KELLY WEISBROD SVP CFO 2125207035 120 BROADWAY FLOOR 21 NEW YORK NY 10271 X BARBARA BENNINGTON DIRECTOR 2.50 X 0 0 0 BARBARA MCGIVERN DIRECTOR 2.50 X 0 0 0 BRIDGET MCCORMACK PRESIDENT AND CEO 50.00 5.00 X X 614958 0 30002 CHRISTI UNDERWOOD CHAIRPERSON OF COUNCIL 2.50 X X 0 0 0 DAVID L EVANS ESQ DIRECTOR (OUTGOING) 2.50 X 0 0 0 DENIS J HAUPTLY DIRECTOR (OUTGOING) 2.50 X 0 0 0 FRANK RUSSO DIRECTOR 2.50 X 0 0 0 HON WILLIAM G BASSLER DIRECTOR (OUTGOING) 1.00 X 0 0 0 INDIA JOHNSON PRESIDENT & CEO (OUTGOING) 50.00 5.00 X X 769829 0 14026 J MICHAEL KIRKLAND DIRECTOR 2.50 2.50 X 0 0 0 KAREN P LAYNG DIRECTOR 2.50 2.00 X 0 0 0 KIMBERLY WIEHL CHAIRPERSON 2.50 X X 0 0 0 MARTIN F SCHEINMAN ESQ DIRECTOR 1.00 X 0 0 0 MATTHEW BIBEN DIRECTOR 2.50 X 0 0 0 MELINDA REID HATTON DIRECTOR (OUTGOING) 1.00 2.50 X 0 0 0 MICHELLE JOHNSON TIDJANI DIRECTOR 2.50 X 0 0 0 RICHARD A ANDERSON DIRECTOR 2.50 X 0 0 0 STEVEN ERRICK DIRECTOR (OUTGOING)/CHIEF DEVELOPMENT OFFICER 2.50 X 121521 0 8459 TERESA E MCCASLIN CHAIRPERSON (OUTGOING) 2.50 X 0 0 0 WILLIAM CROSBY DIRECTOR 2.50 X 0 0 0 ERIC P TUCHMANN EVP/CHIEF LEGAL OFFICER & CORP SECRETARY 50.00 2.00 X 1494839 0 47685 FRANCESCO ROSSI EVP, CFO, CRO AND TREASURER 50.00 4.00 X 1811458 0 57946 CHRISTINE L NEWHALL SENIOR VICE PRESIDENT 50.00 X 864702 0 39314 DIANA N DIDIA SVP/CHIEF INFORMATION AND INNOVATION OFFICER 50.00 X 975759 0 40476 DWIGHT D JAMES SENIOR VICE PRESIDENT 50.00 X 826584 0 10904 ERIC DILL SENIOR VICE PRESIDENT, CHIEF PEOPLE OFFICER 50.00 X 854432 0 30161 MAUREEN KURDZIEL SVP/DISPUTE RESOLUTION SERVICES 50.00 X 650049 0 19262 ROBERT MATLIN SENIOR VICE PRESIDENT 50.00 X 834249 0 13053 SASHA CARBONE SVP/DEPUTY GENERAL COUNSEL & ASSOC. CORP SECRETARY 50.00 X 624424 0 19813 HAROLD COLEMAN JR SENIOR VICE PRESIDENT 50.00 X 493450 0 25102 INTERNA KHUTORSKY VP, SOFTWARE DEVELOPMENT & OPERATIONS 50.00 X 300714 0 25166 KELLY WEISBROD VP AND CONTROLLER 50.00 5.00 X 359976 0 18531 MICHAEL CLARK VICE PRESIDENT MARKETING 50.00 X 293842 0 11376 SANJAY PATEL VICE PRESIDENT, TECHNOLOGY SOLUTIONS 50.00 X 301139 0 21886 12191925 0 433162 162 0 1 0 ZENSAR TECHNOLOGIES INC 55 W MONROE STREET SUITE 1200 CHICAGO IL 60603 IT SUPPORT & DEVELOPMENT 5060840 TYLER TECHNOLOGIES INC PO BOX 203556 DALLAS TX 75320 SOFTWARE COMPANY 2358862 BIG IDEA 6 MAIDEN LANE SUITE 925 OAK BROOK IL 60523 MARKETING SERVICES 1555814 GRANT THORNTON LLP 33562 TREASURY CENTER CHICAGO IL 606943500 INTERNAL AUDIT & OTHER SERVICES 1004445 SCHNADER HARRISON SEGAL & LEWIS LLP 1600 MARKET STREET SUITE 3600 PHILADELPHIA PA 19103 LEGAL SERVICES 253707 26 DISPUTE RESOLUTION REV. 561000 132926687 132926687 SEMINAR REVENUE 611600 847058 847058 PUBLICATION REVENUE 611600 237856 237856 134011601 10472643 10472643 479707 479707 68021432 73308308 98460 -5286876 -98460 -5385336 -98460 -5286876 139578615 133913141 0 5665474 1030450 1030450 5205052 3658708 1546344 62029626 59356899 2672727 4058734 3930845 127889 8711674 8498527 213147 4830322 4601608 228714 7167906 6848601 319305 810162 695607 114555 235631 212609 23022 2498348 2482013 16335 2435953 2360223 75730 4212463 4035990 176473 9457246 9297126 160120 1148181 1066952 81229 971825 814814 157011 4348936 4222176 126760 1003668 979762 23906 DIRECT ELECTIONS EXP 2104506 2104506 BANK SERVICE CHARGES 1091368 1091368 BAD DEBT 572372 572372 DIRECT EDUCATION EXP 502550 502550 1134967 814792 320175 125561940 119178498 6383442 0 3450 3008 19098522 20524476 39465599 36249688 3827006 5445813 45126699 30740231 16635905 14386468 288288451 349656431 33924302 25326232 1602174 976157 402845409 452568273 195161128 216486534 47046325 50291117 4500500 7327565 47339526 36535784 294047479 310641000 X 108797930 141927273 108797930 141927273 402845409 452568273 X 14016675 18700386 412282 X 0 1 X 1 0 X 112350274 117256511 128771954 141769575 134011601 634159915 112350274 117256511 128771954 141769575 134011601 634159915 0 7830496 35352892 8241757 4047146 2567806 58040097 7830496 35352892 8241757 4047146 2567806 58040097 576119818 6100093 6511508 9102005 7743211 10952350 40409167 6100093 6511508 9102005 7743211 10952350 40409167 118450367 123768019 137873959 149512786 144963951 674569082 0.85410 0.84400 0.05990 0.05550 X 0 1 0 0 0 0 1 221000 0 0 221000 0 PART II-B, LINE 1: THE AAA GOVERNMENT RELATIONS DEPARTMENT MONITORS, ANALYZES, AND RESPONDS AS NEEDED TO LEGISLATIVE, REGULATORY, AND POLICY ISSUES THAT MAY IMPACT THE ASSOCIATION, AT THE FEDERAL, STATE AND LOCAL LEVELS. THE DEPARTMENT ALSO WORKS WITH GOVERNMENT AGENCIES AND DECISION-MAKERS TO ASSIST IN THE DESIGN AND IMPLEMENTATION OF ALTERNATIVE DISPUTE RESOLUTION PROGRAMS AND PROCEDURES. 0 4500500 7279475 4500000 7279975 1 X 11693844 7632442 4061402 14907797 6477830 8429967 18525058 16629959 1895099 14386468 ACCRUED POST RETIREMENT MEDICAL COSTS 7158326 LEASE LIABILITY 29377458 36535784 X 158524000 18700386 244999 18945385 139578615 0 139578615 126846000 2375428 2375428 124470572 1091368 1091368 125561940 PART IV, LINE 2B: THE ASSOCIATION HOLDS FUNDS PERTAINING TO ARBITRATION CASES. DURING 2023, THE TOTAL FUNDS IN ESCROW AT YEAR END WAS $7,327,565. THE ASSOCIATIONS' INTERNATIONAL CENTRE FOR DISPUTE RESOLUTION HAS A CUSTODIAL ARRANGEMENT WITH THE U.S. DEPARTMENT OF COMMERCE. THE EU-U.S. DATA PRIVACY FRAMEWORK IS A PROGRAM THAT REQUIRES PARTICIPATING ORGANIZATIONS TO PAY A PERIODIC CONTRIBUTION TO THE FUND TO BE USED FOR COSTS ASSOCIATED WITH ARBITRATIONS ARISING OUT OF THE PROGRAM. THE ASSOCIATION RECORDS RESTRICTED CASH AND A CORRESPONDING LIABILITY FOR AMOUNTS RECEIVED FROM THESE PARTICIPATING ORGANIZATIONS. THE RESTRICTED CASH AND CORRESPONDING LIABILITY BALANCES AS OF DECEMBER 31, 2023 WAS $4,320,000 PART X, LINE 2: THE ASSOCIATION IS AN EXEMPT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "IRC") AND IS REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN ITS TAX-EXEMPT STATUS. THE ASSOCIATION IS NOT AWARE OF ANY COURSE OF ACTION OR SERIES OF EVENTS THAT HAVE OCCURRED THAT MIGHT ADVERSELY AFFECT THE ASSOCIATION'S TAX-EXEMPT STATUS. THE ASSOCIATION HAS NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2023 AND 2022. THE ASSOCIATION'S FEDERAL AND STATE INCOME TAX RETURNS PRIOR TO FISCAL YEAR 2020 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. IF APPLICABLE, THE ASSOCIATION WILL RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS AS PART OF THE INCOME TAX PROVISION AND INCLUDE ACCRUED INTEREST AND PENALTIES WITH THE RELATED TAX LIABILITY IN THE STATEMENTS OF FINANCIAL POSITION. THERE WERE NO INTEREST OR PENALTIES PAID FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: BANK FEES -1,091,368. REMOVAL OF CONSOLIDATED ENTITY 1,336,367. PART XII, LINE 2D - OTHER ADJUSTMENTS: REMOVAL OF CONSOLIDATED ENTITY 2,375,428. PART XII, LINE 4B - OTHER ADJUSTMENTS: BANK FEES 1,091,368. 1 EAST ASIA AND THE PACIFIC 1 3 PROGRAM SERVICES ADR SERVICES 12300 1 3 0 0 1 3 12300 0 12300 0 0 0 0 0 0 PART I, LINE 2: AN ANNUAL BUDGET IS DEVELOPED FOR THE AMERICAN ARBITRATION ASSOCIATION, AND INCLUDES FINANCIAL ASSISTANCE TO ORGANIZATIONS OUTSIDE THE UNITED STATES. INTERNAL FINANCIAL STATEMENTS ARE PRODUCED MONTHLY, AND VARIANCES TO BUDGET ARE REVIEWED AND INVESTIGATED TO THE SOURCE. 1 AAA-ICDR FOUNDATION INC 120 BROADWAY 21ST FL NEW YORK NY 10271 134197286 501(C)(3) 665000 0 CASH VALUE GENERAL SUPPORT NATIONAL CENTER FOR STATE COURTS 300 NEWPORT AVE WILLIAMSBURG VA 23185 520914250 501(C)(3) 125000 0 CASH VALUE GENERAL SUPPORT ABA FUND FOR JUSTIC AND EDUCATION AMERICAN BAR ASSOCIATION 321 N CLARK STREET FLOOR 20 CHICAGO IL 60654 366110299 501(C)(3) 50000 0 CASH VALUE GENERAL SUPPORT NATIONAL FRATERNAL ORDER OF POLICE FOUNDATION 701 MARRIOTT DRIVE NASHVILLE TN 37214 521606785 501(C)(3) 20000 0 CASH VALUE GENERAL SUPPORT LEGAL AID ASSOCIATION OF CALIFORNIA SELF-REPRESENTED LITIGATION NETWORK 1832 SECOND STREET SUITE 105 BERKELEY CA 94710 330042690 501(C)(3) 35000 0 CASH VALUE GENERAL SUPPORT FEEDMORE WNY FOUNDATION 91 HOLT STREET BUFFALO NY 14206 222470820 501(C)(3) 30000 0 CASH VALUE GENERAL SUPPORT SOUTHERN CALIFORNIA MEDIATION ASSOCIATION 21515 HAWTHORNE BLVD SUITE 200 TORRANCE CA 90503 954365018 501(C)(3) 25000 0 CASH VALUE GENERAL SUPPORT PROBONONET INC 151 WEST 30TH STREET 6TH FLOOR NEW YORK NY 10001 061521179 501(C)(3) 15000 0 CASH VALUE GENERAL SUPPORT CENTER FOR MED & COLLABORATION RI 831 BALD HILL RD WARWICK RI 02886 050489089 501(C)(3) 15000 0 CASH VALUE GENERAL SUPPORT HAWAI'I COMMUNITY FOUNDATION MAUI STRONG FUND 827 FORT STREET MALL HONOLULU HI 96813 990261283 501(C)(3) 10450 0 CASH VALUE GENERAL SUPPORT 14 PART I, LINE 2: THE AMERICAN ARBITRATION ASSOCIATION IS THE SOLE CORPORATE MEMBER OF THE AAA-ICDR FOUNDATION. THE AAA RECEIVES PERIODIC, UNAUDITED FINANCIAL STATEMENTS FROM THE AAA-ICDR FOUNDATION. IN ADDITION, AAA RECEIVED A COPY OF THE AAA-ICDR FOUNDATION'S AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDING DECEMBER 31, 2023. THE AAA FORMED A STANDING FOUNDATION COMMITTEE FOR THE PURPOSE OF ASSISTING THE AAA IN EXERCISING ITS AUTHORITY AND CARRYING OUT ITS DUTIES WITH RESPECT TO ITS MEMBERSHIP IN THE FOUNDATION. THE FOUNDATION COMMITTEE HOLDS ANNUAL MEETINGS DURING WHICH IT VOTES ON THE FOUNDATION'S DIRECTORS, REVIEWS THE FOUNDATION'S AUDITED FINANCIALS STATEMENTS AND NOTES, AND CONDUCTS SUCH OTHER BUSINESS AS IS NEEDED. X 1 1 X X X X X 0 1 0 1 0 0 0 0 0 FRANCESCO ROSSI EVP, CFO, CRO AND TREASURER 537677 0 402043 0 871738 0 41947 0 15999 0 1869404 0 616894 0 ERIC P TUCHMANN EVP/CHIEF LEGAL OFFICER & CORP SECRE 485553 0 280619 0 728667 0 35931 0 11754 0 1542524 0 496497 0 DIANA N DIDIA SVP/CHIEF INFORMATION AND INNOVATION 372467 0 293686 0 309606 0 26096 0 14380 0 1016235 0 201034 0 CHRISTINE L NEWHALL SENIOR VICE PRESIDENT 350288 0 232253 0 282161 0 24439 0 14875 0 904016 0 185376 0 ERIC DILL SENIOR VICE PRESIDENT, CHIEF PEOPLE 349801 0 201871 0 302760 0 13718 0 16443 0 884593 0 215216 0 ROBERT MATLIN SENIOR VICE PRESIDENT 360029 0 230495 0 243725 0 3857 0 9196 0 847302 0 178278 0 DWIGHT D JAMES SENIOR VICE PRESIDENT 332919 0 230000 0 263665 0 4979 0 5925 0 837488 0 190797 0 INDIA JOHNSON PRESIDENT & CEO (OUTGOING) 82641 0 657096 0 30092 0 4327 0 9699 0 783855 0 0 0 MAUREEN KURDZIEL SVP/DISPUTE RESOLUTION SERVICES 309718 0 141215 0 199116 0 11846 0 7416 0 669311 0 136805 0 BRIDGET MCCORMACK PRESIDENT AND CEO 606477 0 1564 0 6917 0 20447 0 9555 0 644960 0 0 0 SASHA CARBONE SVP/DEPUTY GENERAL COUNSEL & ASSOC. 307776 0 129854 0 186794 0 3157 0 16656 0 644237 0 138369 0 HAROLD COLEMAN JR SENIOR VICE PRESIDENT 288986 0 196429 0 8035 0 12830 0 12272 0 518552 0 0 0 KELLY WEISBROD VP AND CONTROLLER 258984 0 99709 0 1283 0 13152 0 5379 0 378507 0 0 0 INTERNA KHUTORSKY VP, SOFTWARE DEVELOPMENT & OPERATION 217829 0 79573 0 3312 0 9424 0 15742 0 325880 0 0 0 SANJAY PATEL VICE PRESIDENT, TECHNOLOGY SOLUTIONS 218254 0 79573 0 3312 0 6549 0 15337 0 323025 0 0 0 MICHAEL CLARK VICE PRESIDENT MARKETING 224278 0 68405 0 1159 0 11197 0 179 0 305218 0 0 0 PART I, LINE 4B AMOUNTS REPORTED IN COLUMN (C) OF PART II OF SCHEDULE J REFLECT CREDITS TO A SECTION 457(F) DEFERRED COMPENSATION PLAN COVERING CERTAIN KEY EMPLOYEES, SUBJECT TO VESTING REQUIREMENTS. THE PLAN WAS APPROVED FOLLOWING EVALUATION BY THE COMPENSATION COMMITTEE AND THE BOARD, AS WELL AS A NATIONAL COMPENSATION CONSULTING FIRM'S ISSUANCE OF AN OPINION LETTER CERTIFYING TO THE REASONABLENESS OF THE COMPENSATION, UNDER SECTION 4958 OF THE INTERNAL REVENUE CODE. THE FOLLOWING INDIVIDUALS PARTICIPATED IN THE SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN DURING 2023: FRANCESCO ROSSI, ERIC TUCHMANN, DIANA DIDIA, ERIC DILL, CHRISTINE NEWHALL, ROBERT MATLIN, DWIGHT JAMES, MAUREEN KURDZIEL, AND SASHA CARBONE. THE FOLLOWING INDIVIDUALS RECEIVED A PAYOUT DURING 2023: FRANCESCO ROSSI - $ 846,461 ERIC TUCHMANN - $ 706,162 DIANA DIDIA - $ 295,210 ERIC DILL - $ 289,765 CHRISTINE NEWHALL - $257,500 ROBERT MATLIN - $ 239,868 DWIGHT JAMES - $ 258,687 MAUREEN KURDZIEL - $192,194 SASHA CARBONE - $ 181,335 PART I, LINE 5 SENIOR MANAGEMENT COMPENSATION INCLUDES THE POTENTIAL FOR ANNUAL INCENTIVE COMPENSATION AWARDS, WHICH MAY BE BASED, IN PART, UPON THE ACHIEVEMENT OF GOALS RELATED TO MISSION, INITIATIVES, PROJECTS, FINANCIAL PERFORMANCE TARGETS AND OTHER OUTCOMES. THESE AMOUNTS ARE INCLUDED ON SCHEDULE J, PART II, COLUMN B (II) AND INCLUDED IN THE 2023 W-2. FORM 990, PART III, LINE 1 THE AMERICAN ARBITRATION ASSOCIATION ("AAA") IS DEDICATED TO EFFECTIVE, EFFICIENT AND ECONOMICAL METHODS OF DISPUTE RESOLUTION THROUGH EDUCATION, TECHNOLOGY AND SOLUTIONS-ORIENTED SERVICE. THE AAA DOES NOT DECIDE CASES. RATHER, IT PROVIDES A FORUM FOR THE HEARING OF DISPUTES, TESTED RULES AND PROCEDURES THAT HAVE BROAD ACCEPTANCE AND A ROSTER OF APPROXIMATELY 5,500 IMPARTIAL ARBITRATORS AND MEDIATORS TO HEAR AND RESOLVE CASES. THEIR CONDUCT IS GUIDED BY A CODE OF ETHICS, SUCH AS ONE DEVELOPED JOINTLY BY THE AAA AND THE AMERICAN BAR ASSOCIATION. ADDITIONALLY, THE ADMINISTRATION OF ELECTION SERVICES IS A SPECIALIZED AND UNIQUE CAPABILITY OF THE AAA, AND IS PROVIDED TO VARIOUS ORGANIZATIONS, ASSOCIATIONS AND UNIONS. PROCEDURES SEEK TO ASSURE THE EQUITY OF RESULTS AND GIVE THE PARTICIPANTS THE SECURITY OF KNOWING THAT THEIR DEMOCRATIC RIGHTS HAVE BEEN FULLY AND FAIRLY PRESERVED. FORM 990, PART VI, SECTION A, LINE 6 THE AMERICAN ARBITRATION ASSOCIATION'S MEMBERS ARE COLLECTIVELY REFERRED TO AS THE COUNCIL OF THE AAA. THE COUNCIL SHALL CONSIST OF NO LESS THAN 80 AND NO GREATER THAN 100 MEMBERS, AND HAS THE POWER TO ELECT COUNCIL MEMBERS, DIRECTORS AND CERTAIN OFFICERS, INCLUDING THE PRESIDENT, CHAIR OF THE BOARD OF DIRECTORS AND THE CHAIR OF THE COUNCIL. COUNCIL MEMBERS ARE ELECTED AT THE ANNUAL MEETING OF THE COUNCIL TO A THREE-YEAR TERM AND ARE ELIGIBLE TO BE ELECTED FOR UP TO THREE SUCCESSIVE THREE-YEAR TERMS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE CORPORATION ARE COLLECTIVELY REFERRED TO AS THE COUNCIL OF THE AMERICAN ARBITRATION ASSOCIATION. THE COUNCIL HAS THE POWER TO ELECT COUNCIL MEMBERS, DIRECTORS AND CERTAIN OFFICERS, INCLUDING THE PRESIDENT, THE CHAIR OF THE BOARD OF DIRECTORS AND THE CHAIR OF THE COUNCIL. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO SUBMISSION TO THE AUDIT COMMITTEE, THE SUBSTANTIVE INPUT FOR THE FORM 990 IS COMPILED AND REVIEWED BY THE FINANCE DEPARTMENT WITH THE ASSISTANCE OF THE AAA'S INDEPENDENT ACCOUNTING FIRM. IT IS THEN SUBMITTED FOR REVIEW TO EXECUTIVE MANAGEMENT AT THE OFFICER LEVEL (PRESIDENT AND CEO, CFO AND CLO) SUBSEQUENT TO THESE REVIEWS THE FORM 990 IS FORWARDED TO THE AUDIT COMMITTEE, AND IS MADE AVAILABLE TO THE BOARD OF DIRECTORS. ONCE REVIEWED BY THE COMMITTEE, IT IS SIGNED BY THE CFO AS THE APPROPRIATE OFFICER OF THE AAA. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS COMPLETE A CONFLICT OF INTEREST FORM ANNUALLY AND THESE ARE REVIEWED BY THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS. A SEPARATE ANNUAL CONFLICT OF INTEREST STATEMENT IS REQUIRED BY THE AAA OF ITS OFFICERS AND KEY EMPLOYEES. IN BOTH INSTANCES, THE CORPORATE SECRETARY, ALSO THE AAA'S GENERAL COUNSEL, MANAGES THE RECEIPT AND REVIEW OF CONFLICT OF INTEREST SUBMISSIONS. THE AAA HAS RELIED UPON THE RESPONSES OF OFFICERS, DIRECTORS AND KEY EMPLOYEES TO ANNUAL QUESTIONNAIRES DESIGNED TO ELICIT THE DISCLOSURE OF THESE RELATIONSHIPS. FORM 990, PART VI, SECTION B, LINE 15 EACH YEAR, THE COMPENSATION COMMITTEE OF THE AAA'S BOARD OF DIRECTORS IS RESPONSIBLE FOR REVIEWING AND RECOMMENDING THE COMPENSATION OF THE AAA'S PRESIDENT AND CEO. THE FULL BOARD OF DIRECTORS THEN REVIEWS AND DETERMINES THE PRESIDENT AND CEO'S COMPENSATION. THE COMPENSATION COMMITTEE CONSISTS ENTIRELY OF INDEPENDENT BOARD MEMBERS WHO DID NOT HAVE A CONFLICT OF INTEREST. IN CONDUCTING THEIR REVIEW AND MAKING THEIR DETERMINATION, THE COMPENSATION COMMITTEE AND THE BOARD OF DIRECTORS RELY UPON MARKET COMPARABILITY DATA FOR SIMILARLY QUALIFIED INDIVIDUALS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS PROVIDED BY AN INDEPENDENT NATIONALLY RECOGNIZED COMPENSATION CONSULTING FIRM WITH EXPERTISE ADVISING NONPROFIT ORGANIZATIONS. IN ADDITION, THE COMPENSATION CONSULTING FIRM ALSO ISSUED AN OPINION LETTER CERTIFYING TO THE REASONABLENESS OF THE PRESIDENT AND CEO'S TOTAL COMPENSATION UNDER SECTION 4958 OF THE INTERNAL REVENUE CODE. PERFORMANCE REVIEWS ARE TAKEN INTO ACCOUNT, INCLUDING ACHIEVEMENT TOWARDS OBJECTIVES ALIGNED WITH PROMOTING THE AAA'S MISSION AND SUPPORTING ITS OPERATIONS. THE COMPENSATION COMMITTEE AND BOARD'S DELIBERATIONS AND VOTE ARE DOCUMENTED CONTEMPORANEOUSLY. THE COMPENSATION DETERMINATION PROCESS IS INTENDED TO QUALIFY FOR THE "REBUTTABLE PRESUMPTION OF REASONABLENESS" UNDER TREASURY REGULATION 53.4958-6. PART VI, SECTION B, LINE 15B: THE COMPENSATION COMMITTEE OF THE AAA'S BOARD OF DIRECTORS IS RESPONSIBLE FOR REVIEWING AND APPROVING THE OVERALL COMPENSATION STRATEGY OF OTHER OFFICERS AND KEY EMPLOYEES, AND THE PRESIDENT'S RECOMMENDATIONS FOR BASE SALARY AND INCENTIVE COMPENSATION. THE COMPENSATION COMMITTEE CONSISTS ENTIRELY OF INDEPENDENT BOARD MEMBERS WHO DID NOT HAVE A CONFLICT OF INTEREST. IN CONDUCTING THEIR REVIEW AND MAKING THEIR DETERMINATION, THE COMPENSATION COMMITTEE AND THE BOARD OF DIRECTORS RELY UPON MARKET COMPARABILITY DATA FOR SIMILARLY QUALIFIED INDIVIDUALS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS PROVIDED BY AN INDEPENDENT NATIONALLY RECOGNIZED COMPENSATION CONSULTING FIRM WITH EXPERTISE ADVISING NONPROFIT ORGANIZATIONS. IN ADDITION, THE COMPENSATION CONSULTING FIRM ALSO ISSUED AN OPINION LETTER CERTIFYING TO THE REASONABLENESS OF THE TOTAL COMPENSATION OF THE AAA'S OFFICERS AND KEY EMPLOYEES UNDER SECTION 4958 OF THE INTERNAL REVENUE CODE. PERFORMANCE REVIEWS ARE TAKEN INTO ACCOUNT, INCLUDING ACHIEVEMENT TOWARDS OBJECTIVES ALIGNED WITH PROMOTING THE AAA'S MISSION AND SUPPORTING ITS OPERATIONS. THE COMPENSATION COMMITTEE'S DELIBERATIONS AND VOTE ARE DOCUMENTED CONTEMPORANEOUSLY. THE COMPENSATION DETERMINATION PROCESS IS INTENDED TO QUALIFY FOR THE "REBUTTABLE PRESUMPTION OF REASONABLENESS" UNDER TREASURY REGULATION 53.4958-6. FORM 990, PART VI, SECTION C, LINE 19 THE AMERICAN ARBITRATION ASSOCIATION ("AAA") MAKES AVAILABLE ITS FORM 990 FOR PUBLIC INSPECTION UPON REQUEST, AND IT IS MADE AVAILABLE ON THE WWW.GUIDESTAR.ORG WEBSITE AS WELL. THE AAA DOES NOT PROVIDE FORM 1023 PER GUIDANCE ON THE IRS WEBSITE AS THE AAA DID NOT FILE THIS FORM AFTER JULY 15, 1987, NOR DID IT HAVE A COPY ON THAT DATE. TO DATE, GOVERNING DOCUMENTS AND POLICIES CONCERNING CONFLICT OF INTEREST HAVE NOT BEEN MADE AVAILABLE TO THE PUBLIC. FORM 990, PART VI, SECTION A, LINE 2: WHILE THE AMERICAN ARBITRATION ASSOCIATION ("AAA") HAS NO ACTUAL KNOWLEDGE OF ANY FAMILY OR BUSINESS RELATIONSHIP BETWEEN OFFICERS, TRUSTEES OR KEY EMPLOYEES, THROUGH OUR ANNUAL CONFLICT OF INTEREST PROCEDURES, WE WOULD ANTICIPATE THAT AMONG THE GOVERNING BODY, THAT IS COMPOSED OF A WIDE RANGE OF LEADERS FROM VARIOUS FIELDS, THAT SOME RELATIONSHIP MAY EXIST. FORM 990, PART VII, SECTION B, LINE 1: THE AMERICAN ARBITRATION ASSOCIATION ("AAA", "THE ASSOCIATION") MAINTAINS A ROSTER OF APPROXIMATELY 5,500 IMPARTIAL ARBITRATORS AND MEDIATORS TO HEAR AND RESOLVE CASES. TO MAINTAIN NEUTRALITY AND INTEGRITY OF THE ALTERNATIVE DISPUTE RESOLUTION PROCESS, THE ASSOCIATION FACILITATES PAYMENT TO ARBITRATORS AND MEDIATORS ON MOST CASES ON BEHALF OF THE PARTIES TO AAA ADMINISTERED CASES BY ACTING AS A CONDUIT FOR SUCH PAYMENTS. IN OTHER WORDS, THE ASSOCIATION DELIVERS PARTY PAYMENTS TO ARBITRATORS AND MEDIATORS, AND ISSUES A 1099-NEC FORM TO EACH ARBITRATOR AND MEDIATOR AT YEAR END CONSOLIDATING ALL PARTY PAYMENTS MADE THROUGH THE AAA IN THAT PERIOD. ARBITRATORS AND MEDIATORS ARE NOT CONSIDERED TO BE INDEPENDENT CONTRACTORS AS DEFINED BY THE IRS FOR THE PURPOSES OF THE FORM 990, AS THEY PROVIDE NO GOOD OR SERVICE DIRECTLY TO THE ASSOCIATION. THE 3,872 FORM 1099-NEC SUBMISSIONS NOTED ON PART V, QUESTION 1A INCLUDE ACCOUNTS FOR PAYMENTS MADE BY PARTIES TO IMPARTIAL ARBITRATORS AND MEDIATORS THROUGH THE AAA. THE AAA RECORDS THESE FUNDS IN A CUSTODIAL CAPACITY AS A LIABILITY ON THE AAA'S BALANCE SHEET. THESE FUNDS ARE NOT RECORDED OR RECOGNIZED AS INCOME OR EXPENSE. SOME ARBITRATORS AND MEDIATORS ARE MEMBERS OF THE ASSOCIATION'S BOARD OF DIRECTORS. HOWEVER, SUCH SERVICE IS PURELY VOLUNTARY AND NO MEMBER OF THE BOARD IS COMPENSATED FOR THEIR SERVICE AS A MEMBER OF THE BOARD. FORM 990, PART XI, LINE 9: ACCRUED POST RETIREMENT ADJUSTMENT 412,282. AMERICAN ARBITRATION ASSOCIATION - ICDR LTD 1 MARINA BOULEVARD 28-00 SN 018989 980677444 DISPUTE RESOLUTION SN 485095 206322 AMERICAN ARBITRATION ASSOCIATION INC AMERICAN ARBITRATION ASSOCIATION - INT'L CENTRE FOR DISPUTE RESOLUTION FNDN 120 BROADWAY FLOOR 21 NEW YORK NY 10271 134197286 DISPUTE RESOLUTION NY 501(C)(3) LINE 7 AMERICAN ARBITRATION ASSOCIATION INC 1 0 1 0 1 0 0 0 0 0 0 0 1 0 1 1 1 1 1 0 AMERICAN ARBITRATION ASSOCIATION - INT'L CENTRE FOR DISPUTE RESOLUTION FNDN B 665000 CASH SCHEDULE R, PART II, COLUMN B: THE AAA-ICDR FOUNDATION, INC, SUPPORTS THE USE AND IMPROVEMENT OF DISPUTE RESOLUTION PROCESSES IN THE USA AND INTERNATIONALLY, INCLUDING: FOSTERING MEASURES THAT REDUCE POTENTIAL ESCALATION, MANAGE AND RESOLVE CONFLICTS; EXPANDING THE USE OF DISPUTE RESOLUTION GRANTMAKING: EXPENSES INCURRED DIRECTLY RELATED TO GRANT-MAKING. THE 2023 GRANT CYCLE FOCUSED ON INNOVATIVE AND REPLICABLE PROPOSALS THAT PROVIDE: ADR FOR VULNERABLE AND UNDERSERVED POPULATIONS AND ADR FOR COMMUNITY FOCUSED DISPUTE RESOLUTION.