2022-04-28T16:10:37-05:00 2021-06-30 ERNST & YOUNG US LLP 4365 EXECUTIVE DRIVE 1600 SAN DIEGO CA 92121 990 2020-07-01 954712218 INTERNET CORPORATION FOR ASSIGNED NAMES AND NUMBERS % XAVIER CALVEZ INTE 3103015800 12025 WATERFRONT DR STE 300 LOS ANGELES CA 90094 XAVIER CALVEZ SVP, PLANNING & CFO 3103015800 2022-04-26 true XAVIER CALVEZ 999009999 JOCELYNE MILLER P00634378 8585357200 2 2020 2022-09-23 18:48:47Z BO GORAN MARBY 12025 WATERFRONT DR STE 300 LOS ANGELES CA 90094 716172890 false X WWW.ICANN.ORG X 1998 CA SEE SCHEDULE O 16 15 293 51 0 0 3065952 3618006 136109583 145400199 10418080 14924277 0 0 149593615 163942482 1064794 1041098 0 0 76647744 77697580 0 0 0 59467688 52639042 137180226 131377720 12413389 32564762 532883189 576405732 49898136 20601531 482985053 555804201 X SEE SCHEDULE O false false 97673855 1041098 145400199 SEE SCHEDULE O. 97673855 true true false true false false false false false false true false false false false true false true false true true true false false false false false true false true false false false false false false false true false false false false false true true true false false true X 106 0 true 293 true false true BE SN SZ TU false false false false false false false false false false X 16 15 false false false false false true true true true false true true true true true true true true true true false CA X X XAVIER CALVEZ 3103015838 12025 WATERFRONT DRIVE STE 300 LOS ANGELES CA 90094 X Bo Goran Marby Director, President & CEO 60.0 0.0 X X 908674 0 68866 John Jeffrey General Counsel and Secretary 60.0 0.0 X 688339 0 68866 Susanna H Bennet Chief Operating Officer 60.0 0.0 X 682920 0 44002 Theresa Swinehart SVP, GDD and Strategy 60.0 0.0 X 548283 0 57598 Xavier Calvez SVP, Planning & CFO 60.0 0.0 X 510547 0 68866 Cyrus Namazi SVP, Global Domains Services 60.0 0.0 X 499470 0 22318 James Hedlund SVP, Contractual Compliance 60.0 0.0 X 464057 0 48576 David Conrad SVP & Chief Technology Officer 55.0 5.0 X 448921 0 58805 Ashwin Rangan SVP, Engineering & CIO 60.0 0.0 X 446234 0 59747 Daniel E Halloran Deputy General Counsel 60.0 0.0 X 416641 0 68831 Nicholas Tomasso VP, Global Meeting Operations 60.0 0.0 X 425227 0 59451 Gina Villavicencio SVP, Global Human Resources 60.0 0.0 X 407180 0 52335 David Olive SVP,Policy Development Support 60.0 0.0 X 393803 0 59506 Amy Stathos Deputy General Counsel 60.0 0.0 X 385959 0 48376 Sally Jane Newell SVP, Global Communications 60.0 0.0 X 371085 0 58304 Kathryn Carver SVP, Government & IGO ENGMT 60.0 0.0 X 357775 0 58602 John L Crain CHIEF SEC. & STABILITY OFFICER 60.0 0.0 X 329667 0 68744 Sheila Kay Johnson Deputy General Counsel 60.0 0.0 X 348058 0 48332 Christopher Gift VP, Product Management 60.0 0.0 X 316629 0 59648 Becky Burr Director 16.0 0.0 X 51786 0 0 Akinori Maemura Director 16.0 0.0 X 45000 0 0 Avri Doria Director 16.0 0.0 X 45000 0 0 Danko Jevtovic Director 16.0 0.0 X 45000 0 0 Ihab Osman Director 16.0 0.0 X 45000 0 0 Leon Sanchez Director 16.0 0.0 X 45000 0 0 Mandla Msimang Director 16.0 0.0 X 45000 0 0 Nigel Roberts Director 16.0 0.0 X 45000 0 0 Rafael Lito Ibarra Director 16.0 0.0 X 45000 0 0 Sarah Deutsch Director 16.0 0.0 X 45000 0 0 Patricio Poblete Director 16.0 0.0 X 8693 0 0 Maarten Botterman Director 16.0 0.0 X 0 0 0 Matthew Shears Director 16.0 0.0 X 0 0 0 Ron da Silva Director 16.0 0.0 X 0 0 0 Tripti Sinha Director 16.0 0.0 X 0 0 0 Chris Disspain Director (Term 10/2020) 16.0 0.0 X 0 0 0 9226255 0 1079773 204 false true false Jones Day 555 S Flower St 50th Floor Los Angeles CA 90071 Legal Services 8769608 Architech Solutions Consulting Svcs 70 BOND STREET SUITE 400 TORONTO ONTARIO CA M5B1X3 IT Consulting Svcs 2769856 Zensar Technologies Inc 1415 W 22nd Street Suite 925 Oak Brook IL 60523 IT Consulting Svcs 1396232 Stiftelsen for Internetinfrastruktu PO BOX 7399 STOCKHOLM 0 SW 10391 New GTLD Program 1119659 Outsource Technical LLC 2 Corporate Plaza Drive 125 Newport Beach CA 92660 IT Consulting Svcs 1093070 141 X 0 3618006 0 3618006 REGISTRY/REGISTRAR FEES 900099 97590821 97590821 0 0 ADDRESS REGISTRY FEES 900099 29760520 29760520 0 0 ACCREDITATION FEES 900099 9902000 9902000 0 0 PTI SERVICES AGREEMENT 900099 7444323 7444323 0 0 APPLICATION FEES 900099 609535 609535 0 0 93000 93000 0 0 145400199 2280751 2280751 0 0 0 0 0 564873934 552230408 12643526 12643526 12643526 0 0 0 0 0 0 0 0 0 0 163942482 145400199 0 14924277 X 818753 818753 0 0 222345 222345 0 0 7761786 6985607 776179 0 313977 313977 0 0 52117511 37524608 14592903 0 5745719 4136918 1608801 0 8128117 5852244 2275873 0 3630470 2613938 1016532 0 0 0 0 0 4265325 2857768 1407557 0 799342 0 799342 0 300000 300000 0 0 0 0 714938 0 714938 0 16079956 12863965 3215991 0 26307 18941 7366 0 262288 188847 73441 0 7208669 5190242 2018427 0 0 0 0 0 4443298 3199174 1244124 0 1021875 766406 255469 0 0 0 0 0 880974 704779 176195 0 0 0 0 0 0 0 0 0 3713385 2673637 1039748 0 635703 457706 177997 0 Risk Costs - gTLD 4539766 4539766 0 0 Bad Debt Expense -452029 -452029 0 0 Dues, Subscriptions & Pub 134899 89933 44966 0 PTI IANA Contract 7444323 5359913 2084410 0 620023 446417 173606 131377720 97673855 33703865 0 0 60996474 78867805 0 0 0 0 33732065 35754080 0 0 0 0 0 0 0 0 3130110 3456259 60922511 45691029 14471913 15231482 419111523 441600183 0 0 0 0 0 0 1441104 1495923 532883189 576405732 14257268 15170870 0 0 35640868 5430661 0 0 0 0 0 0 0 0 0 0 0 0 49898136 20601531 X 482985053 555804201 0 0 482985053 555804201 532883189 576405732 X 32564762 7540880 0 0 32797035 -83529 X false true X true false X 3628137 3160648 3370388 3065952 3618006 16843131 286797690 125870285 147544217 136109583 145400199 841721974 0 0 0 290425827 129030933 150914605 139175535 149018205 858565105 0 175469779 56889658 66771769 71042911 75169284 445343401 175469779 56889658 66771769 71042911 75169284 445343401 413221704 2744763 5246790 6421108 6091471 2280751 22784883 0 0 2744763 5246790 6421108 6091471 2280751 22784883 0 0 293170590 134277723 157335713 145267006 151298956 881349988 0.46885 0.49410 0.02585 0.02340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false 0 false 0 false 0 false 0 true 346368 false 0 false 0 346368 false false FORM 990, SCHEDULE C, PART II-B, LINES 1B AND 1G LOBBYING EXPENDITURES THE ORGANIZATION UTILIZED THE SERVICES OF A STAFF REGISTERED LOBBYIST AS WELL AS TWO GOVERNMENT AFFAIRS FIRMS DURING THE YEAR ENDED JUNE 30, 2021, FOR A TOTAL COST OF $346,368. 0 0 0 6143154 4820688 1322466 53122056 40870341 12251715 1657301 1657301 15231482 0 0 X FORM 990, SCHEDULE D, PART X, LINE 2 FIN 48 (ASC 740-10) FOOTNOTE ICANN IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES IN THE UNITED STATES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. HOWEVER, ICANN IS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON, AND NOT IN FURTHERANCE OF THE PURPOSES FOR WHICH IT WAS GRANTED EXEMPTION. NO INCOME TAX PROVISION HAS BEEN RECORDED AS THE NET INCOME, IF ANY, FROM ANY UNRELATED TRADE OR BUSINESS, IN THE OPINION OF MANAGEMENT, IS NOT MATERIAL TO THE BASIC FINANCIAL STATEMENTS TAKEN AS A WHOLE. ICANN BELIEVES IT IS IN COMPLIANCE WITH ALL APPLICABLE LAWS, HOWEVER, UPON AUDIT BY A TAXING AUTHORITY, IF AMOUNTS ARE FOUND DUE, ICANN MAY BE LIABLE FOR SUCH TAXES. MANAGEMENT HAS ANALYZED ICANN'S TAX POSITIONS TAKEN ON FEDERAL AND STATE INCOME TAX RETURNS FOR ALL OPEN TAX YEARS AND HAS CONCLUDED THAT, AS OF JUNE 30, 2021 AND 2020, NO LIABILITIES ARE REQUIRED TO BE RECORDED IN CONNECTION WITH SUCH TAX POSITIONS IN ICANN'S FINANCIAL STATEMENTS. THE FISCAL 2016 THROUGH 2020 TAX YEARS REMAIN OPEN FOR EXAMINATION BY THE TAXING AUTHORITIES. NO INTEREST OR PENALTIES ARE RECOGNIZED DURING THE YEAR AS ICANN HAS NOT RECORDED INCOME TAX CONTINGENCIES. ICANN IS NOT UNDER EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR ANY OPEN TAX YEARS. true Europe (Including Iceland and Greenland) 3 53 Program services SEE 990 PART III 13847841 East Asia and the Pacific 2 24 Program services SEE 990 PART III 4415476 North America 2 Program services SEE 990 PART III 2616869 South America 1 7 Program services SEE 990 PART III 1520512 Middle East and North Africa 3 Program services SEE 990 PART III 949950 Sub-Saharan Africa 1 6 Program services SEE 990 PART III 845955 South Asia 2 Program services SEE 990 PART III 396415 Central America and the Caribbean 1 Program services SEE 990 PART III 222229 Russia and the Newly Independent States 2 Program services SEE 990 PART III 77454 7 100 7 100 24892701 24892701 South Asia INDIA DNS PROJECT COMPETITION 77800 WIRE/CASH Book Europe (Including Iceland and Greenland) IGFSA CONTRIBUTION 30000 WIRE/CASH Book Europe (Including Iceland and Greenland) EURODIG 2021 7500 WIRE/CASH Book Sub-Saharan Africa AFRICA INTERNET SUMMIT 7000 WIRE/CASH Book Europe (Including Iceland and Greenland) SPONSOR 14TH EURO-SSIG 6000 WIRE/CASH Book 5 false false false false false false FORM 990, SCHEDULE F, PART I, LINE 2 FOR BOTH GRANTS WITHIN THE UNITED STATES AND OUTSIDE OF THE UNITED STATES, ICANN MAINTAINS TWO PROGRAMS THAT AWARD GRANTS OF SUPPORT THAT ENABLE INDIVIDUALS TO ATTEND ICANN PUBLIC MEETINGS: THE ICANN FELLOWSHIP PROGRAM AND THE NEXTGEN PROGRAM. THE ICANN FELLOWSHIP PROGRAM SEEKS TO HELP CREATE A BROADER BASE OF KNOWLEDGEABLE CONSTITUENTS TO ENGAGE IN THE ICANN MULTISTAKEHOLDER PROCESS AND TO HELP THOSE CONSTITUENTS BECOME THE NEW VOICES OF EXPERIENCE IN THEIR REGIONS AND ON THE GLOBAL STAGE. THROUGH THE FELLOWSHIP PROGRAM, ICANN PROVIDES COACHING AND TRAVEL ASSISTANCE FOR INDIVIDUALS TO ATTEND AN ICANN PUBLIC MEETING. DURING THE MEETING, PROGRAM PARTICIPANTS IMMERSE IN A "FAST-TRACK" EXPERIENCE INTO ICANN'S MULTISTAKEHOLDER PROCESS, WITH PRESENTATIONS ABOUT THE MANY PARTS OF ICANN AND OPPORTUNITIES TO NETWORK AND INTERACT WITH ICANN COMMUNITY MEMBERS, BOARD MEMBERS AND PERSONNEL. PRIORITY IS GIVEN TO CANDIDATES CURRENTLY LIVING IN UNDERSERVED AND UNDERREPRESENTED COMMUNITIES AROUND THE WORLD, THOSE WHO REPRESENT DIVERSITY OF GENDER, SECTOR, REGION, EXPERIENCE, AND EXPERTISE, AND/OR HAVE ESTABLISHED FINANCIAL NEED. FOR MORE INFORMATION ON THE FELLOWSHIP PROGRAM, PLEASE REFER TO: HTTPS://WWW.ICANN.ORG/FELLOWSHIPPROGRAM. THE NEXTGEN PROGRAM IS FOCUSED ON THE NEXT GENERATION OF INDIVIDUALS WHO WILL BECOME ACTIVELY ENGAGED IN SHAPING THE FUTURE OF THE GLOBAL INTERNET POLICY IN THEIR REGIONAL COMMUNITIES. THROUGH THIS PROGRAM, ICANN PROVIDES COACHING AND TRAVEL ASSISTANCE TO STUDENTS FROM THE REGIONS WHERE THE ICANN PUBLIC MEETING IS TAKING PLACE. FOR MORE INFORMATION ON THE NEXGEN PROGRAM, PLEASE REFER TO: HTTPS://WWW.ICANN.ORG/PUBLIC-RESPONSIBILITY-SUPPORT/NEXTGEN. BOTH OF THESE PROGRAMS COVER THE COST OF ECONOMY CLASS AIRFARE AND HOTEL, AS WELL AS PROVIDE A STIPEND AFTER SUCCESSFUL COMPLETION OF THE PROGRAM, IN ORDER TO ASSIST IN COVERING SOME BASIC EXPENSES INCURRED BY PARTICIPANTS. TRAVEL AND HOTEL COSTS ASSOCIATED WITH INDIVIDUALS PRE-SELECTED TO ATTEND THE PUBLIC MEETING ARE BOOKED AND PAID FOR DIRECTLY BY ICANN. ALL INDIVIDUALS ARE ELIGIBLE TO RECEIVE A FLAT STIPEND NOT TO EXCEED US$500.00. STIPENDS ARE GENERALLY PROVIDED TO PARTICIPANTS BY WIRE TRANSFER AND ARE PAID TO EACH INDIVIDUAL SUBSEQUENT TO THE MEETING AND AFTER THE PARTICIPANT HAS DEMONSTRATED COMPLETION OF HIS OR HER PROGRAM. ICANN ALSO PROVIDES TRAVEL SUPPORT TO OTHER MEMBERS OF THE VOLUNTEER COMMUNITY TO FACILITATE POLICY DEVELOPMENT EFFORTS AND OUTREACH IMPORTANT TO ICANN'S MISSION. THE PROCESS FOR SELECTION OF SUPPORTED TRAVELERS IS LARGELY BASED ON SPECIFIC CRITERIA ESTABLISHED BY EACH STAKEHOLDER/CONSTITUENCY GROUP. TRAVEL SUPPORT EXTENDED TO THESE GROUPS IS REPORTED AS PART OF TRAVEL EXPENSES IN PART IX, STATEMENT OF FUNCTIONAL EXPENSES. FOR OTHER CONTRIBUTIONS, STAKEHOLDER ENGAGEMENT TEAM MEMBERS DEVELOP REQUESTS BASED UPON ICANN'S STRATEGIC PLAN AND ICANN'S OPERATING PLAN. SPECIFIC NEEDS WITHIN SPECIFIC REGIONS OF THE WORLD ARE CONSIDERED. ICANN EXECUTIVES REVIEW THE LIST OF SUGGESTED CONTRIBUTIONS AND DECIDE ON WHICH CONTRIBUTIONS TO PURSUE. THE ICANN BOARD AND COMMUNITY CONSIDER THE CONTRIBUTIONS WITHIN THE OVERALL FISCAL YEAR OPERATING PLAN AND BUDGET PROCESS. DUE TO THE COVID-19 PANDEMIC, DURING THE TWELVE MONTHS ENDED JUNE 30, 2021, all meetings were held virtually. ACCORINGLY, NO TRAVEL RELATED EXPENSES WERE INCURRED FOR THESE PROGRAMS FOR THE YEAR ENDING JUNE 30, 2021. FORM 990, SCHEDULE F, PART I, LINE 3 AT JUNE 30, 2021, ICANN HAD INTERNATIONAL OFFICES LOCATED IN BRUSSELS, BELGIUM; ISTANBUL, TURKEY; SINGAPORE AND MONTEVIDEO, URUGUAY; AND ENGAGEMENT CENTERS IN BEIJING, CHINA; NAIROBI, KENYA; AND GENEVA, SWITZERLAND AS DISPLAYED IN PART I, LINE 3, COL (B) OF SCHEDULE F. THE NUMBER OF PEOPLE IN EACH REGION SHOWN IN PART I, LINE 3, COL (C) OF SCHEDULE F INCLUDES EMPLOYEES AND LONG-TERM INDEPENDENT CONTRACTORS PROVIDING SERVICES TO ICANN. THE TOTAL EXPENDITURES BY REGION SHOWN IN PART I, LINE 3, COL (F) OF SCHEDULE F INCLUDES: A. THE AMOUNTS PAID (FOR COMPENSATION, TRAVEL REIMBURSEMENT, AND OTHER COSTS AND EXPENSES) FROM THE US ACCOUNTS PAYABLE DEPARTMENT APPLICABLE TO THE REGION. THIS INCLUDES AMOUNTS SHOWN ON PARTS II AND III AS GRANTS OR OTHER ASSISTANCE. B. AMOUNTS EXPENDED TO FUND THE BELGIUM, TURKEY, SINGAPORE, URUGUAY, CHINA, SWITZERLAND, KENYA BRANCH/LIAISON/REPRESENTATIVE OFFICES OR ENGAGEMENT CENTERS, AND PERSONNEL COSTS INCLUDING OFFICE EXPENSES, TRAVEL-RELATED AND OTHER EXPENSES PAID BY THE U.S. ACCOUNTS PAYABLE DEPARTMENT. C. ALL PAYMENTS MADE TO INTERNATIONAL BASED EMPLOYEES AND CONTRACTORS WERE RECORDED IN US DOLLARS. true USTTI 1150 CT AVE NW WASHINGTON DC 20036 521294659 501(C)(3) 35000 USTTI Board Contribution University of Oregon 1720 E 13th Ave Eugene OR 97403 474727800 501(C)(3) 500000 Contribution to NSRC CY20/CY21 IETF Administration LLC 1000 N W ST 1200 WILMINGTON OR 19801 831755858 501(C)(3) 30000 IETF SPONSORSHIP UNDESA 2 UN PLAZA NEW YORK NY 10011 710992446 501(C)(3) 121782 FY20 CONTRIBUTION TO UNDESA Global Cyber Alliance Inc 31 Tech Valley Dr E Greenbusgh NY 12061 475344606 501(C)(3) 50000 GCA premium partnership 5 FORM 990, SCHEDULE I, PART I, LINE 2 ORGANIZATION'S PROCEDURES FOR MONITORING GRANTS IN THE UNITED STATES THE GRANTS ARE AWARDED TO QUALIFIED ORGANIZATIONS AND SELECTED INDIVIDUALS. ONCE FUNDS ARE TRANSFERRED, ICANN DOES NOT MONITOR THE FUNDS. THE USE OF THE FUNDS IS AT THE DISCRETION OF THE GRANTEE. REFER TO SCHEDULE F, PART V, FOR FURTHER DETAILS. X X X X true true X X X X X X true false false false false false false true false Bo Goran Marby Director, President & CEO 673462 0 202038 0 33174 0 37500 0 31366 0 977540 0 37000 0 John Jeffrey General Counsel and Secretary 493463 0 158204 0 36672 0 37500 0 31366 0 757205 0 14000 0 Susanna H Bennet Chief Operating Officer 187604 0 55852 0 439464 0 38738 0 5264 0 726922 0 37000 0 Theresa Swinehart SVP, GDD and Strategy 386292 0 125319 0 36672 0 37500 0 20098 0 605881 0 37000 0 Xavier Calvez SVP, Planning & CFO 393777 0 116096 0 674 0 37500 0 31366 0 579413 0 37000 0 Cyrus Namazi SVP, Global Domains Services 93750 0 0 0 405720 0 17403 0 4915 0 521788 0 37000 0 David Conrad SVP & Chief Technology Officer 345100 0 103148 0 673 0 37500 0 21305 0 507726 0 37000 0 Ashwin Rangan SVP, Engineering & CIO 343035 0 102530 0 669 0 37500 0 22247 0 505981 0 37000 0 James Hedlund SVP, Contractual Compliance 355662 0 106304 0 2091 0 28910 0 19666 0 512633 0 14000 0 Daniel E Halloran Deputy General Counsel 318362 0 95156 0 3123 0 37500 0 31331 0 485472 0 37000 0 Nicholas Tomasso VP, Global Meeting Operations 262008 0 58510 0 104709 0 37500 0 21951 0 484678 0 37000 0 Gina Villavicencio SVP, Global Human Resources 307100 0 90127 0 9953 0 33750 0 18585 0 459515 0 33000 0 David Olive SVP,Policy Development Support 301628 0 90154 0 2021 0 37500 0 22006 0 453309 0 37000 0 Amy Stathos Deputy General Counsel 321297 0 64022 0 640 0 37500 0 10876 0 434335 0 37000 0 Sally Jane Newell SVP, Global Communications 285238 0 85255 0 592 0 36136 0 22168 0 429389 0 32511 0 John L Crain CHIEF SEC. & STABILITY OFFICER 253275 0 75841 0 551 0 37500 0 31244 0 398411 0 37000 0 Sheila Kay Johnson Deputy General Counsel 289275 0 57641 0 1142 0 37500 0 10832 0 396390 0 37000 0 Kathryn Carver SVP, Government & IGO ENGMT 276250 0 81031 0 494 0 37500 0 21102 0 416377 0 0 0 Christopher Gift VP, Product Management 263497 0 52569 0 563 0 37500 0 22148 0 376277 0 0 0 FORM 990, PART VII AND SCHEDULE J AMOUNTS LISTED IN PART VII OF FORM 990 AND SCHEDULE J REPRESENT AMOUNTS FOR THE 2020 CALENDAR YEAR. FORM 990, SCHEDULE J, PART I, LINE 1A ICANN DOES NOT OFFER FIRST CLASS TRAVEL BUT ALLOWS CERTAIN TRAVELERS TO TRAVEL BUSINESS CLASS EITHER AS A RESULT OF THEIR FUNCTION OR DUE TO MEDICAL REQUIREMENTS, OR UNLESS A COMPLIMENTARY UPGRADE HAS BEEN OFFERED TO THE TRAVELER FREE OF CHARGE OR THE TRAVELER CHOOSES TO PAY FOR AN UPGRADE WITH THEIR OWN MONEY. SOME AIRLINES USE THE DESCRIPTION OF FIRST CLASS INSTEAD OF BUSINESS CLASS, WHICH MAY LEAD SOME ICANN-FUNDED TRAVELERS TO HAVE TRAVELED FIRST CLASS AS A RESULT. IF AN AIRLINE OFFERS BOTH FIRST AND BUSINESS CLASS, WITH FIRST CLASS BEING USUALLY MORE EXPENSIVE THAN BUSINESS CLASS, ICANN DOES NOT ALLOW FOR FIRST CLASS TRAVEL, UNLESS A COMPLIMENTARY UPGRADE HAS BEEN OFFERED TO THE TRAVELER FREE OF CHARGE OR THE TRAVELER CHOOSES TO PAY FOR AN UPGRADE WITH THEIR OWN MONEY. DURING CALENDAR YEAR 2020, THE INDIVIDUALS LISTED BELOW RECEIVED COMPENSATION THAT WAS TREATED AS OTHER TAXABLE BENEFITS AND INCLUDED IN SCHEDULE J AS REPORTABLE COMPENSATION: 1) NICHOLAS TOMASSO - TAX GROSS-UP PAYMENTS, RELOCATION ALLOWANCE AND HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE ACCORDING TO CONTRACTUAL EXPATRIATE BENEFITS 2) BO GORAN MARBY - TAX GROSS-UP PAYMENTS, EXPATRIATE TAX REPORTING SERVICES (WHICH ARE CLASSIFIED AS PERSONAL SERVICES). Form 990, Schedule J, Part I, Line 4a Severance Payments Susanna Bennett was paid $380,380 and Cyrus Namazi was paid $375,000 in severance payments during the 2020 calendar year. FORM 990, SCHEDULE J, PART I, LINE 7 REGARDING AT-RISK COMPENSATION: THE OVERARCHING OBJECTIVE OF ICANN'S REMUNERATION FRAMEWORK IS TO ENSURE REMUNERATION PROVIDED IS COMPETITIVE GLOBALLY AND THAT IT PROVIDES PERSONNEL WITH APPROPRIATE MOTIVATION FOR HIGH PERFORMANCE TOWARDS AGREED OBJECTIVES. THIS FRAMEWORK IS DESCRIBED IN DETAIL WITHIN THE DOCUMENT ENTITLED ICANN PERSONNEL REMUNERATION PRACTICES. SEE ATTACHED LINKS: HTTPS://WWW.ICANN.ORG/EN/SYSTEM/FILES/FILES/REMUNERATION-PRACTICES-FY21-01 JUL20-EN.PDF HTTPS://WWW.ICANN.ORG/EN/SYSTEM/FILES/FILES/REMUNERATION-PRACTICES-FY20-01 JUL19-EN.PDF FORM 990, SCHEDULE J, PART II ICANN'S OVERALL COMPENSATION PHILOSOPHY IS TO TARGET COMPENSATION BETWEEN THE 50TH AND 75TH PERCENTILE OF THE RELEVANT MARKET, TO ATTRACT AND RETAIN THE RIGHT PERSONNEL. THE DRIVING ELEMENT OF THIS PHILOSOPHY IS THAT ICANN'S COMPENSATION IS MARKET-BASED. ICANN HAS PERSONNEL IN MANY DIFFERENT PARTS OF THE WORLD AND STRIVES TO APPLY THIS PHILOSOPHY LOCALLY. EMPLOYMENT MARKETS AROUND THE WORLD ARE QUITE DIFFERENT, AND ALSO BRING DIFFERENT TAX, BENEFIT, AND OTHER LOCAL CONDITIONS TO BEAR. IN ADDITION, EXCHANGE RATE FLUCTUATIONS ALSO AFFECT THE U.S. DOLLAR EQUIVALENCE OF THE PERSONNEL WHO IS PAID IN OTHER CURRENCIES THAN THE US DOLLAR. DENIC EG CONTRIBUTION & VENDOR 300000 DATA ESCROW AGENT FEE false STIFTELSEN INTERNETINFRASTRUCKTUR CONTRIBUTION & VENDOR 1059128 NEW GTLD PROGRAM CONTRACT false FORM 990, SCHEDULE L, PART IV, LINE 1, COLUMN A FOR FY 2021, TWO ORGANIZATIONS WERE IDENTIFIED AS INTERESTED PERSONS, AS DEFINED BY THE INTERNAL REVENUE SERVICE. THESE ORGANIZATIONS WERE SIGNIFICANT INDEPENDENT CONTRACTORS AS WELL AS SUBSTANTIAL CONTRIBUTORS WITH TRANSACTION VALUES OF $100,000 OR MORE. FORM 990, PART I, LINE 1 AND PART III, LINE 1 ORGANIZATION'S MISSION ICANN's MISSION IS TO COORDINATE, AT THE OVERALL LEVEL, AND TO ENSURE THE STABLE AND SECURE OPERATION OF, THE GLOBAL INTERNET'S SYSTEM OF UNIQUE IDENTIFIERS. IN PARTICULAR, ICANN FULFILLS ITS MISSION EITHER DIRECTLY, OR THROUGH AN AFFILIATE BY: (I) COORDINATING THE ASSIGNMENT OF INTERNET TECHNICAL PARAMETERS AS NEEDED TO MAINTAIN UNIVERSAL CONNECTIVITY ON THE INTERNET; (II) PERFORMING AND OVERSEEING FUNCTIONS RELATED TO THE COORDINATION OF THE INTERNET PROTOCOL ("IP") ADDRESS SPACE; (III) PERFORMING AND OVERSEEING FUNCTIONS RELATED TO THE COORDINATION OF THE INTERNET DOMAIN NAME SYSTEM ("DNS"), INCLUDING, SUPPORTING THE DEVELOPMENT OF, AND IMPLEMENTING POLICIES FOR DETERMINING THE CIRCUMSTANCES UNDER WHICH NEW TOP-LEVEL DOMAINS ARE ADDED TO THE ROOT ZONE; (IV) OVERSEEING OPERATION OF THE AUTHORITATIVE INTERNET ROOT ZONE; AND (V) ENGAGING IN ANY OTHER RELATED LAWFUL ACTIVITY IN FURTHERANCE OF ITEMS (I) THROUGH (IV). SEE ADDITIONAL INFORMATION ABOUT ICANN'S PROGRAMS AND ACTIVITIES ON THE ICANN WEBSITE AND IN THE ICANN ANNUAL REPORT POSTED ON HTTPS://WWW.ICANN.ORG/. FORM 990, PART I, LINE 3 AND PART VI, LINE 1A AND LINE 1B GOVERNING BODY THERE ARE 16 VOTING MEMBERS OF THE BOARD OF DIRECTORS, INCLUDING ICANN'S PRESIDENT AND CEO, WHO SERVES EX OFFICIO AS A VOTING BOARD MEMBER. ICANN'S BYLAWS PROVIDE FOR FOUR NON-VOTING LIAISONS TO THE BOARD WHO ARE ENTITLED TO ATTEND BOARD MEETINGS, PARTICIPATE IN BOARD DISCUSSIONS AND DELIBERATIONS, AND HAVE ACCESS (UNDER CONDITIONS ESTABLISHED BY THE BOARD) TO MATERIALS PROVIDED TO DIRECTORS FOR USE IN BOARD DISCUSSIONS, DELIBERATIONS AND MEETINGS. THE FOLLOWING INDIVIDUALS SERVED AS NON-VOTING LIAISONS DURING THE FISCAL YEAR ENDING JUNE 30, 2021: 1) KAVEH RANJBAR (RSSAC LIAISON, NOV 2016 - PRESENT) 2) MANAL ISMAIL (GAC LIAISON, 2017-PRESENT) 3) MERIKE KO (SSAC LIAISON, 2018 - OCT 2021) 4) HARALD ALVESTRAND (IETF LIAISON, 2018 - PRESENT) FORM 990, PART I, LINE 6 VOLUNTEERS ICANN ACCOMPLISHES ITS MISSION THROUGH IMPLEMENTATION OF POLICIES APPROVED BY ITS BOARD OF DIRECTORS. THESE POLICIES START OUT AS RECOMMENDATIONS FORMED AND REFINED BY THE GLOBAL ICANN COMMUNITY THROUGH ITS SUPPORTING ORGANIZATIONS AND INFLUENCED BY ITS ADVISORY COMMITTEES. ICANN USES THE TERM "SUPPORTING ORGANIZATIONS" TO DESCRIBE THE GROUPS WITHIN ICANN'S COMMUNITY THAT SUPPORT ICANN'S MISSION THROUGH MECHANISMS ESTABLISHED WITHIN THEIR AREAS OF EXPERTISE, WHICH DIFFERS FROM THE DEFINITION USED BY THE INTERNAL REVENUE SERVICE. ICANN CONSIDERS THAT THERE ARE 51 VOLUNTEER LEADERS THAT SERVE THE SUPPORTING ORGANIZATIONS AND ADVISORY COMMITTEES IN LEADERSHIP POSITIONS SUCH AS CHAIR AND VICE CHAIR. IN ADDITION TO THE VOLUNTEER LEADERS THAT ARE APPOINTED TO SPECIFIC ROLES AND REPORTED IN FORM 990, PART I, LINE 6, THERE ARE ALSO HUNDREDS (IF NOT MORE) OF VOLUNTEERS FROM ALL OVER THE WORLD THAT PARTICIPATE IN THE SUPPORTING ORGANIZATIONS AND ADVISORY COMMITTEES, AND GREATER ICANN COMMUNITY. THESE VOLUNTEERS PARTICIPATE IN POLICY DEVELOPMENT WORKING GROUPS AND REVIEW TEAMS. AMONG OTHER THINGS. VOLUNTEER POLICY DEVELOPMENT WORKING GROUPS FORM AROUND AN ISSUE AND CONSIDER IT FROM ALL ANGLES, MAKING POLICY RECOMMENDATIONS BY CONSENSUS WHEREVER POSSIBLE. ICANN ALSO INCLUDES SEVERAL DIFFERENT BYLAWS-MANDATED REVIEWS THAT ARE PERFORMED BY VOLUNTEERS. MANY OF THESE WORKING GROUPS AND REVIEW TEAMS ARE OPEN TO EVERYONE IN ICANN'S COMMUNITY, IN A BOTTOM-UP, OPEN AND TRANSPARENT PROCESS, THAT DOES NOT REQUIRE A MEMBERSHIP OR A SELECTION PROCESS FOR PARTICIPATION (OTHER THAN LIMITED BY THE SIZE OF THE WORKING GROUP OR REVIEW TEAM IF SPECIFIED). BECAUSE THE OPEN PROCESS FOR VOLUNTEERS TO PARTICIPATE, THE NUMBER OF VOLUNTEERS INVOLVED DURING THE PERIOD IS NOT TRACKED AND REPORTED HERE. ICANN'S ANNUAL REPORT PROVIDES HIGHLIGHTS OF COMMUNITY INVOLVEMENT AND ACHIEVEMENT FOR THE FISCAL YEAR ENDED JUNE 30, 2021. SEE DISCUSSION IN (HTTPS://WWW.ICANN.ORG/EN/SYSTEM/FILES/FILES/ANNUAL-REPORT-2021-EN.PDF) FORM 990, PART I, LINES 8-22 FINANCIAL PRESENTATION THE FINANCIAL STATEMENTS OF ICANN ARE PRESENTED ON A STAND-ALONE BASIS. TRANSACTIONS WITH ITS AFFILIATE PUBLIC TECHNICAL IDENTIFIERS (PTI) ARE REPORTED ON AN ARMS-LENGTH BASIS. PTI IS A SEPARATE LEGAL ENTITY AND SEPARATELY FILES A FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX. DURING THE FISCAL YEAR ENDED JUNE 30, 2021 ICANN RECORDED THE FOLLOWING TRANSACTIONS IN RELATION TO SERVICES DELEGATED TO PTI TO PERFORM THE INTERNET ASSIGNED NUMBERS AUTHORITY (IANA) FUNCTIONS: 1. FORM 990, PART VIII STATEMENT OF REVENUE, LINE 2D INCLUDES "PTI SERVICES AGREEMENT" REVENUE OF $7,444,323, REPRESENTING AMOUNTS INVOICED AT COST FOR PERSONNEL AND OTHER RESOURCES PROVIDED TO PTI TO PERFORM THE IANA SERVICES. 2. FORM 990, PART IX STATEMENT OF FUNCTIONAL EXPENSES, LINE 24A INCLUDES "PTI IANA CONTRACT" EXPENSE OF $7,444,323, FOR EXPENSES PAYABLE TO PTI FOR IANA SERVICES PERFORMED IN ACCORDANCE WITH THE IANA NAMING FUNCTION CONTRACT. FORM 990, PART III, LINE 4A PROGRAM SERVICE ACCOMPLISHMENTS AS OF JUNE 30, 2021, THE INTERNET ROOT ZONE CONSISTED OF 18 LEGACY AND 1,184 NEW GENERIC TOP LEVEL DOMAINS (GTLDS) THAT WERE OPERATED UNDER CONTRACT WITH ICANN, AND OVER 300 COUNTRY CODE TOP LEVEL DOMAINS (CCTLDS). EACH GTLD OF THE 18 LEGACY GTLDS AND ALL OF THE NEW GTLDS REFERENCED ABOVE HAS A DESIGNATED "REGISTRY OPERATORA REGISTRY AGREEMENT BETWEEN THE OPERATOR AND ICANN. THE REGISTRY OPERATOR IS RESPONSIBLE FOR THE TECHNICAL OPERATION OF THE GTLD, INCLUDING ALL OF THE NAMES REGISTERED IN THAT TLD. APPROXIMATELY 2,500 ICANN ACCREDITED REGISTRARS INTERACT WITH REGISTRANTS (AND OTHERS) TO PERFORM DOMAIN NAME REGISTRATION AND OTHER RELATED SERVICES FOR NEW GTLDS. ICANN IS A MULTISTAKEHOLDER ORGANIZATION THAT COORDINATES THE INTERNET'S DOMAIN NAME SYSTEM AND NUMBERS ADDRESSING FOR THE BENEFIT OF INTERNET USERS WORLDWIDE, WHICH HELPS ENABLE A SINGLE, INTEROPERABLE INTERNET. ICANN IS RESPONSIBLE FOR THE GLOBAL TECHNICAL COORDINATION OF THE DNS. AS OF JUNE 30, 2021, THERE WERE OVER 370 MILLION REGISTERED INTERNET SECOND LEVEL DOMAIN NAMES, INCLUDING APPROXIMATELY 218 MILLION SECOND LEVEL DOMAIN NAMES FOUND IN GTLDS, MOST OF WHICH ARE GOVERNED BY ICANN'S COMMUNITY-DEVELOPED POLICIES. SEE ADDITIONAL INFORMATION ABOUT ICANN'S PROGRAMS AND ACTIVITIES ON THE ICANN WEBSITE AND IN THE ICANN ANNUAL REPORT POSTED AT HTTPS://WWW.ICANN.ORG/. NEW GTLD AUCTIONS CONTENTION SETS ARE GROUPS OF APPLICATIONS FOR IDENTICAL OR CONFUSINGLY SIMILAR STRINGS. IF TWO OR MORE APPLICANTS ARE UNABLE TO RESOLVE THEIR CONTENTION THROUGH OTHER MEANS, THEY PROCEED TO AN ICANN AUCTION, WHICH IS THE METHOD OF LAST RESORT TO RESOLVE STRING CONTENTIONS AS PRESCRIBED IN MODULE 4 OF THE APPLICANT GUIDEBOOK. THERE WERE NO ICANN AUCTIONS CONDUCTED DURING THE FISCAL YEAR ENDED JUNE 30, 2021. FOR MORE INFORMATION ON AUCTIONS VISIT HTTPS://NEWGTLDS.ICANN.ORG/EN/APPLICANTS/AUCTIONS FORM 990, PART IV, LINE 28A-C BUSINESS TRANSACTIONS WITH INTERESTED PARTIES ICANN MAY ENTER INTO OR CONSIDER PARTICIPATION IN SMALL ARM'S LENGTH TRANSACTIONS BETWEEN ICANN AND CERTAIN TAXABLE ORGANIZATIONS WITH WHICH CERTAIN ICANN DIRECTORS OR OFFICERS (OR MEMBERS OF THEIR FAMILIES) MAY HAVE AN AFFILIATION. UNDER ICANN'S CONFLICTS OF INTEREST POLICY, ALL OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE ANY ACTUAL, POTENTIAL OR PERCEIVED CONFLICTS OF INTEREST BEFORE ENTERING INTO DISCUSSION ON SUCH MATTERS. IN ADDITION, THE BOARD COMMITTEE RESPONSIBLE FOR CONFLICTS OF INTEREST AT LEAST ANNUALLY REVIEWS ALL BOARD MEMBER CONFLICTS OF INTEREST STATEMENTS. SEE: HTTPS://WWW.ICANN.ORG/RESOURCES/PAGES/GOVERNANCE/SOIS-EN ICANN DISCLOSES RELATED PARTY TRANSACTIONS IN FOOTNOTE 9 TO ITS AUDITED FINANCIAL STATEMENTS WHICH CAN BE FOUND AT THE FOLLOWING LINK. SEE: HTTPS://WWW.ICANN.ORG/EN/SYSTEM/FILES/FILES/ICANN-FINANCIAL-REPORT-FYE-30J UN21-EN.PDF ICANN CHECKED THE BOX "YES" FOR PART IV, LINE 28C IN ORDER TO DISCLOSE SUBSTANTIAL CONTRIBUTORS IN SCHEDULE L, PART IV. THE IRS INSTRUCTIONS UPDATED THE DEFINITION OF INTERESTED PERSONS TO INCLUDE SUBSTANTIAL CONTRIBUTORS. HOWEVER, THE IRS HAS NOT UPDATED THE 2020 FORM 990, PART IV, LINES 28A-C LANGUAGE FOR THE CHANGE IN THE RELATED IRS INSTRUCTIONS. THEREFORE, TO COMPLY WITH THE INSTRUCTIONS, ICANN HAS CHECKED "YES" FOR LINE 28C AND DISCLOSED THE INTERESTED PERSONS LISTED ARE ENTITIES THAT ARE BOTH VENDORS AND CONTRIBUTORS TO ICANN. HOWEVER, ICANN DID NOT HAVE ANY BUSINESS TRANSACTIONS WITH AN ENTITY IN WHICH A CURRENT OR FORMER OFFICER, DIRECTOR, TRUSTEE, OR KEY EMPLOYEE (OR A FAMILY MEMBER) WAS AN OFFICER, DIRECTOR, TRUSTEE, OR DIRECT OR INDIRECT OWNER OF THAT ENTITY. FORM 990, PART V, LINE 4B ICANN HAS BANK ACCOUNTS IN THE FOLLOWING FOREIGN COUNTRIES AS LISTED IN ATTACHMENT 1: BELGIUM TURKEY SWITZERLAND SINGAPORE FORM 990, PART VI, LINE 7A BODIES THAT APPOINT MEMBERS OF ICANN'S GOVERNING BODY THE NOMINATING COMMITTEE (NOMCOM) IS RESPONSIBLE FOR THE NOMINATION OF EIGHT ICANN VOTING BOARD MEMBERS (SEE ARTICLE 7, SECTION 7.2(a)(1) OF ICANN BYLAWS AT: HTTPS://WWW.ICANN.ORG/RESOURCES/PAGES/GOVERNANCE/BYLAWS-EN/#ARTICLE7. THE NOMCOM IS ALSO CHARGED WITH POPULATING A PORTION OF THE AT-LARGE ADVISORY COMMITTEE (ALAC), THE COUNTRY CODE NAMES SUPPORTING ORGANIZATION (CCNSO) COUNCIL AND THE GENERIC NAMES SUPPORTING ORGANIZATION (GNSO) COUNCIL. THE NOMCOM COMPLEMENTS THE OTHER MEANS FOR FILLING A PORTION OF KEY ICANN LEADERSHIP POSITIONS ACHIEVED WITHIN THE SUPPORTING ORGANIZATIONS AND ADVISORY COMMITTEES. ARTICLE 8 OF THE BYLAWS STATES THAT THE NOMCOM SHALL ADOPT SUCH OPERATING PROCEDURES AS IT DEEMS NECESSARY, WHICH SHALL BE PUBLISHED ON THE ICANN WEBSITE. THE NOMCOM IS DESIGNED TO FUNCTION INDEPENDENTLY FROM THE BOARD, THE SUPPORTING ORGANIZATIONS, AND ADVISORY COMMITTEES. MEMBERS OF THE NOMCOM CONTRIBUTE BOTH THEIR UNDERSTANDING OF THE BROAD INTERESTS OF THE INTERNET AS A WHOLE AND THEIR KNOWLEDGE AND EXPERIENCE OF THE CONCERNS AND INTERESTS OF THE INTERNET STAKEHOLDERS THAT HAVE APPOINTED THEM. THE CHALLENGE FOR THE NOMCOM IS TO INTEGRATE THESE PERSPECTIVES AND DERIVE CONSENSUS IN ITS SELECTIONS. ALTHOUGH APPOINTED BY SUPPORTING ORGANIZATIONS AND OTHER ICANN BODIES, INDIVIDUAL NOMCOM MEMBERS ARE NOT ACCOUNTABLE TO THEIR APPOINTING GROUPS BUT RATHER TO ICANN AS A WHOLE. NOMCOM MEMBERS ARE ACCOUNTABLE FOR ADHERENCE TO THE BYLAWS AND FOR COMPLIANCE WITH THE RULES AND PROCEDURES ESTABLISHED BY THE NOMCOM. IN ADDITION, AND ALSO IN ACCORDANCE WITH ICANN'S BYLAWS, EACH OF THE FOLLOWING SUPPORTING ORGANIZATIONS NOMINATE TWO VOTING BOARD MEMBERS TO THE ICANN BOARD, EACH FOR A THREE-YEAR TERM: THE ADDRESS SUPPORTING ORGANIZATION (ASO), THE CCNSO AND THE GNSO. FURTHER, THE AT-LARGE COMMUNITY ALSO NOMINATES ONE VOTING BOARD MEMBER TO THE ICANN BOARD EVERY THREE YEARS. AFTER THE NOMCOM, THE SUPPORTING ORGANIZATIONS AND THE AT-LARGE COMMUNITY IDENTIFY THEIR NOMINATIONS, THEY PROMPTLY NOTIFY THE EMPOWERED COMMUNITY, WHICH IS THE SOLE DESIGNATOR OF ICANN AND WHICH SHALL DESIGNATE, WITHIN THE MEANING OF SECTION 5220 OF THE CALIFORNIA CORPORATIONS CODE, ALL OF THE ABOVE IDENTIFIED VOTING BOARD MEMBERS AS DIRECTORS TO THE ICANN BOARD. IN ADDITION TO THE EMPOWERED COMMUNITY DESIGNATED BOARD MEMBERS, THE PRESIDENT AND CEO SITS AS AN EX OFFICIO VOTING BOARD MEMBER, WHO IS SELECTED BY THE ICANN BOARD OF DIRECTORS. FORM 990, PART VI, LINE 7B IN ACCORDANCE WITH ICANN'S BYLAWS, ICANN CREATED AN UNINCORPORATED ASSOCIATION CALLED THE EMPOWERED COMMUNITY. THE EMPOWERED COMMUNITY IS MADE UP OF ENTITIES PARTICIPATING IN ICANN'S MULTISTAKEHOLDER COMMUNITY. THE EMPOWERED COMMUNITY HAS LIMITED AND ENUMERATED POWERS IN RELATION TO THE ICANN BOARD. THE EMPOWERED COMMUNITY IS RESPONSIBLE FOR THE DESIGNATION OF ALL VOTING MEMBERS OF THE ICANN BOARD OF DIRECTORS (OTHER THAN THE PRESIDENT AND CEO). SUBJECT TO SPECIFIED RULES AND PROCEDURES, THE EMPOWERED COMMUNITY MAY REJECT THE ICANN BOARD'S APPROVAL OF SOME BYLAWS AMENDMENTS, BUDGETS, ANNUAL AND FIVE-YEAR OPERATING PLANS, AND FIVE-YEAR STRATEGIC PLANS. IF THE EMPOWERED COMMUNITY INVOKES THIS REJECTION RIGHT, THE ICANN BOARD MUST GO BACK AND LOOK AT THESE ITEMS AGAIN. THE EMPOWERED COMMUNITY MAY NOT DICTATE THE VERSION OF THESE DOCUMENTS THAT THE ICANN BOARD MUST APPROVE. THE EMPOWERED COMMUNITY MUST ALSO CONSENT TO THE ICANN BOARD'S APPROVAL OF THE AMENDMENT OF CERTAIN PARTS OF THE ICANN BYLAWS (SUCH AS ICANN'S MISSION OR KEY ACCOUNTABILITY COMMITMENTS), AS WELL AS TO RESTATEMENTS OF THE ARTICLES OF INCORPORATION OR A SALE OF ASSETS. FORM 990, PART VI, LINES 10A & 10B LOCAL CHAPTERS, BRANCHES AND AFFILIATES DURING FISCAL YEAR 2021, ICANN HAD OFFICES OUTSIDE OF THE UNITED STATES IN BRUSSELS, BELGIUM; ISTANBUL, TURKEY; SINGAPORE, SINGAPORE AND MONTEVIDEO, URUGUAY; AND ENGAGEMENT CENTERS IN BEIJING, CHINA; GENEVA, SWITZERLAND; AND NAIROBI, KENYA; ALL OF WHICH PROVIDED SUPPORT TO THEIR RESPECTIVE GEOGRAPHICAL REGIONS AND/OR TIME ZONES. PUBLIC TECHNICAL IDENTIFIERS (PTI) IS AN AFFILIATE OF ICANN. PTI WAS ESTABLISHED IN AUGUST 2016 UNDER THE LAWS OF THE STATE OF CALIFORNIA AS A NON-PROFIT PUBLIC BENEFIT CORPORATION AND ICANN IS THE SOLE MEMBER OF PTI. ICANN HAS WRITTEN POLICIES AND PROCEDURES GOVERNING THE ACTIVITIES OF SUCH OFFICES, ENGAGEMENT CENTERS AND AFFILIATES TO ENSURE THEIR OPERATIONS ARE CONSISTENT WITH THE ICANN'S EXEMPT PURPOSES. FORM 990, PART VI, LINE 11B FORM 990 REVIEW PROCESS A COPY OF THE FORM 990 IS PROVIDED TO ICANN'S BOARD MEMBERS BEFORE IT IS FILED. THE PROCESS BY WHICH THE FORM 990 IS PREPARED, REVIEWED AND RECEIVED IS AS FOLLOWS: 1. ICANN ENGAGES AN OUTSIDE TAX PREPARER TO ASSIST IN THE PREPARATION OF ITS FORM 990. 2. ICANN'S SVP, PLANNING AND CHIEF FINANCIAL OFFICER (CFO), AND OFFICE OF THE GENERAL COUNSEL REVIEW THE FORM 990, AND THE SVP, PLANNING AND CFO SIGNS OFF FOR APPROVAL. 3. THE FORM 990 IS PROVIDED TO THE ICANN BOARD MEMBERS. FORM 990, PART VI, LINE 12C CONFLICTS OF INTEREST POLICY ICANN HAS WRITTEN CONFLICTS OF INTEREST POLICIES, WHICH ARE APPLICABLE TO ALL BOARD MEMBERS, ORGANIZATION PERSONNEL, AND INDEPENDENT CONTRACTORS. THE OFFICE OF THE GENERAL COUNSEL MONITORS THE POLICIES WITH OVERSIGHT BY THE BOARD GOVERNANCE COMMITTEE (BGC) AS THEY RELATE TO THE BOARD. A CONFLICTS OF INTEREST DISCLOSURE STATEMENT IS COMPLETED ANNUALLY AND SIGNED BY EACH BOARD MEMBER, OFFICER, ORGANIZATION PERSONNEL, AND INDEPENDENT CONTRACTOR. THE ORGANIZATION PERSONNEL DISCLOSURE STATEMENTS ARE REVIEWED BY THE HEAD OF HUMAN RESOURCES AND DISCUSSED WITH THE GENERAL COUNSEL'S OFFICE IF ANY ISSUES ARISE. THE BOARD LEVEL DISCLOSURE STATEMENTS ARE REVIEWED BY THE OFFICE OF GENERAL COUNSEL AND THE BGC. THE BOARD MEMBER, OFFICER AND KEY EMPLOYEE CONFLICTS OF INTEREST POLICY CAN BE FOUND AT: HTTPS://WWW.ICANN.ORG/RESOURCES/PAGES/GOVERNANCE/COI-EN. THIS POLICY DESCRIBES, AMONG OTHER THINGS, THE DUTY TO DISCLOSE, THE PROCEDURES FOR ADDRESSING CONFLICTS OF INTEREST, THE DUTY TO ABSTAIN, HOW VIOLATIONS OF THE CONFLICTS OF INTEREST POLICY WILL BE HANDLED, THE PROCESS BY WHICH ALL COVERED PERSONS SIGN ANNUALLY THEIR AFFIRMATION OF THE POLICY AND DISCLOSE THEIR ACTUAL OR POTENTIAL CONFLICTS, AND THE REQUIREMENT AND NATURE OF PERIODIC REVIEWS. A SUMMARY OF BOARD MEMBER AND OFFICER DISCLOSURE STATEMENTS IS POSTED ON ICANN'S WEBSITE AT: HTTPS://WWW.ICANN.ORG/RESOURCES/PAGES/GOVERNANCE/SOIS-EN. FORM 990, PART VI, LINES 13 & 14 WHISTLEBLOWER POLICY AND DOCUMENT RETENTION AND DESTRUCTION POLICY ICANN MAINTAINS AN INTERNAL DOCUMENT RETENTION AND DESTRUCTION POLICY AND HISTORICALLY HAS FOLLOWED BEST INDUSTRY PRACTICES, IN ACORDANCE WITH APPLICABLE LAWS, FOR RETENTION AND DESTRUCTION. ICANN ALSO MAINTAINS AN INTERNAL WHISTLEBLOWER (OR "ANONYMOUS HOTLINE") POLICY, THAT ALSO FOLLOWS INDUSTRY BEST PRACTICES. FORM 990, PART VI, LINES 15A & 15B PROCESS FOR DETERMINING COMPENSATION ICANN FOLLOWS PRINCIPLES OF ACCOUNTABILITY AND TRANSPARENCY AND DESCRIBES ITS REMUNERATION PLANS AND PRACTICES, WHICH ARE CONTINUALLY UPDATED. THE VERSION OF ICANN'S REMUNERATION PRACTICES APPLICABLE DURING FY2020 AND FY2021 ARE POSTED AT: HTTPS://WWW.ICANN.ORG/EN/SYSTEM/FILES/FILES/REMUNERATION-PRACTICES-FY20-01 JUL19-EN.PDF AND HTTPS://WWW.ICANN.ORG/EN/SYSTEM/FILES/FILES/REMUNERATION-PRACTICES-FY21-01 JUL20-EN.PDF THE PROCESS FOR DETERMINING COMPENSATION, INCLUDING SURVEYS OF COMPARABLE POSITIONS AND OTHER MARKET STUDIES IS DESCRIBED IN THESE REMUNERATION PRACTICES REPORTS. OFFICER COMPENSATION IS DISCLOSED AS WELL. SALARIES OF ALL OFFICERS ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS FOLLOWING RECOMMENDATIONS FROM THE BOARD COMPENSATION COMMITTEE, WHICH ARE INFORMED BY RECOMMENDATIONS AND COMPARABLE DATA PROVIDED BY INDEPENDENT COMPENSATION EXPERTS. CONFIDENTIAL MINUTES OF THESE MEETINGS ARE MAINTAINED BY THE BOARD SECRETARY AS PART OF THE CORPORATE SECRETARIAT FUNCTION. EACH YEAR THE APPOINTMENT OF EACH OFFICER IS CONFIRMED BY THE BOARD OF DIRECTORS AT THE ANNUAL GENERAL MEETING. THE ANNUAL COMPENSATION MERIT REVIEW PROCESS FOR ORGANIZATION PERSONNEL FOR THE PERIOD OF JULY 1, 2020 THROUGH JUNE 30, 2021 WAS COMPLETED AS OF JULY 1, 2020. FORM 990, PART VI, LINE 18 AVAILABILITY OF 990 ICANN POSTS ITS FORM 990 ON ITS WEBSITE. THE PRIOR YEAR POSTING IS LOCATED AT: HTTPS://WWW.ICANN.ORG/EN/SYSTEM/FILES/FILES/ICANN-IRS-990-FY20-11MAY21-EN. PDF IN ADDITION, THE FORM 990 IS POSTED ON THE HTTPS://WWW.GUIDESTAR.ORG/ WEBSITE. FINALLY, HARD COPIES OF THE FORM 990 ARE AVAILABLE UPON REQUEST. REQUESTS SHOULD BE SUBMITTED TO ICANN's SVP Planning and CFO BY EMAIL TO XAVIER.CALVEZ@ICANN.ORG, OR BY PHONE AT +1.310.301.5800. ICANN POSTS THE IRS LETTER GRANTING TAX-EXEMPT STATUS, AND THE FAVORABLE DETERMINATION LETTER ON ITS WEBSITE AT: HTTPS://ARCHIVE.ICANN.ORG/EN/FINANCIALS/TAX/US/IRS-LETTER-GRANT-28AUG00.HT M AND HTTPS://WWW.ICANN.ORG/EN/SYSTEM/FILES/FILES/IRS-FAVORABLE-DETERMINATION-LE TTER-19SEP08-EN.PDF, RESPECTIVELY. FORM 990, PART VI, LINE 19 AVAILABILITY OF GOVERNING DOCUMENTS, CONFLICTS OF INTEREST, AND FINANCIAL STATEMENTS. IN ACCORDANCE WITH ITS CORPORATE BYLAWS (SEE HTTPS://WWW.ICANN.ORG/RESOURCES/PAGES/GOVERNANCE/BYLAWS-ARCHIVE-EN) ICANN IS COMMITTED TO ACCOUNTABILITY AND TRANSPARENCY PRINCIPLES. THIS INCLUDES PROVIDING EXTENSIVE ACCESS TO THE PUBLIC THROUGH THE ICANN WEBSITE OF ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS. FORM 990, PART VII OFFICER/DIRECTOR SERVICE DATES IN PART VII, A DATE FOLLOWING AN OFFICER'S OR DIRECTOR'S NAME INDICATES THE DATE ON WHICH THE OFFICER'S OR DIRECTOR'S SERVICES ENDED. IF NO DATE IS INDICATED, THAT OFFICER OR DIRECTOR WAS ACTIVE AS OF JUNE 30, 2021. FORM 990, PART VII, SECTION A, LINES 1, 5, AND 15-18, COLUMN D COMPENSATION FOR MAARTEN BOTTERMAN, MATTHEW SHEARS, TRIPTI SINHA, CHRIS DISSPAIN, AND RON DA SILVA ARE NOT CONSIDERED REPORTABLE. THEIR COMPENSATION IS/WAS PAID IN US DOLLARS OR THE EQUIVALENT, TO THEIR COMPANIES, RESPECTIVELY. SPECIFICALLY, GNKS CONSULTING BV WAS PAID $75,000 ON BEHALF OF MR. BOTTERMAN , COMMPOLI LTD. WAS PAID $45,000 ON BEHALF OF MR. SHEARS, KAZARIM LLC WAS PAID $45,000 ON BEHALF OF MS. SINHA, DNS CAPITAL LTD WAS PAID $36,477 ON BEHALF OF MR. DISSPAIN WHO SERVED UNTIL OCTOBER 2020, AND NETWORK TECHNOLOGIES GLOBALWAS PAID $45,000 ON BEHALF OF MR. DA SILVA. FORM 990, PART VII, SECTION B COMPENSATION OF THE FIVE HIGHEST PAID INDEPENDENT CONTRACTORS ICANN DISCLOSES ALL CONTRACTORS WITH WHICH IT SPENT $1,000,000 OR MORE DURING THE RELEVANT TIME PERIOD, IN ADDITION TO THE TOP FIVE CONTRACTORS. DURING THE FISCAL YEAR ENDED JUNE 30, 2021, ICANN DID NOT PAY $1,000,000 OR MORE TO ANY CONTRACTORS THAT ARE NOT DISCLOSED IN PART VII, SECTION B OF THE FORM 990. SEE ATTACHMENT 2. FORM 990, PART VIII, LINE 2E NEW GTLD PROGRAM REVENUE EFFECTIVE JULY 1, 2020, ICANN ADOPTED THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 606, REVENUE FROM CONTRACTS WITH CUSTOMERS, USING THE MODIFIED RETROSPECTIVE TRANSITION METHOD. UNDER THIS METHOD, ICANN RECORDED THE CUMULATIVE EFFECT OF INITIALLY APPLYING THE NEW STANDARD TO ALL TRANSACTIONS THAT WERE NOT COMPLETED AS OF THE DATE OF ADOPTION. THE ONLY TRANSACTIONS THAT RESULTED IN AN ADJUSTMENT TO REVENUE WERE THE REMAINING NEW GTLD PROGRAM APPLICATIONS FROM THE NEW GTLD 2012 PROGRAM, AS THE IMPACT OF APPLYING ASC 606 PRIMARILY RESULTED IN THE RECOGNITION OF REVENUE FROM ALL THE COMPLETED TRANSACTIONS AS THEIR PERFORMANCE OBLIGATIONS WERE ALREADY SATISFIED. THE ADOPTION RESULTED IN AN INCREASE TO NET ASSETS OF $32,797,034 AND A DECREASE TO DEFERRED REVENUE OF $32,797,034 FOR APPLICATIONS THAT WERE PREVIOUSLY DELEGATED OR WITHDRAWN AS OF JULY 1, 2020. THIS RELATED TO THE REVENUE THAT WOULD HAVE BEEN RECOGNIZ3D IN PRIOR PERIODS WHEN APPLYING THE GUIDANCE OF ASC 606. The adjustment to Net Assets is reported on Line 8 in Part IX, the Reconciliation of Net Assets, as a prior period adjustment. DURING FISCAL YEAR 2021, THERE WAS $65K IN REVENUE RECOGNIZED, AS TRANSACTIONS INVOLVING ONE NEW GTLD APPLICATION WERE COMPLETED DURING THE FISCAL YEAR. FORM 990, PART IX, LINE 24A RISK COSTS - GTLD RISK COSTS ARE EXPENSES THAT RELATE TO ANY CONTINGENCIES OR "hard-to-predict" COSTS THAT MAY BE INCURRED BY ICANN RELATED TO THE NEW GTLD PROGRAM. APPROXIMATELY ONE THIRD OF TOTAL APPLICATION FEES CHARGED TO APPLICANTS IN RELATION TO THE NEW GTLD PROGRAM WERE IN ANTICIPATION OF THESE COSTS. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS FOREIGN EXCHANGE LOSS - ($101,306) OTHER INVESTMENT PROCEEDS - $17,778 ROUNDING - ($1) TOTAL - ($83,529) FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTING SERVICES TOTAL FEES:5894803 FORM 990 PART IX LINE 11G DESCRIPTION:TEMPORARY ADMIN HELP TOTAL FEES:2308890 FORM 990 PART IX LINE 11G DESCRIPTION:TRANSLATION SERVICES TOTAL FEES:2033310 FORM 990 PART IX LINE 11G DESCRIPTION:NEW GTLD PRE-DELEGATION TSTING TOTAL FEES:1054087 FORM 990 PART IX LINE 11G DESCRIPTION:DATA ESCROW TOTAL FEES:973813 FORM 990 PART IX LINE 11G DESCRIPTION:STUDIES & RESEARCH TOTAL FEES:816404 FORM 990 PART IX LINE 11G DESCRIPTION:TRANSCRIPTION SERVICES TOTAL FEES:796739 FORM 990 PART IX LINE 11G DESCRIPTION:NEW GTLD TRADEMARK CLRNGHSE TOTAL FEES:482836 FORM 990 PART IX LINE 11G DESCRIPTION:COMMUNICATIONS TOTAL FEES:439990 FORM 990 PART IX LINE 11G DESCRIPTION:POLICY DEVELOPMENT TOTAL FEES:338841 FORM 990 PART IX LINE 11G DESCRIPTION:FIN & TECH EVALUATIONS TOTAL FEES:332880 FORM 990 PART IX LINE 11G DESCRIPTION:IDN PROGRAMS TOTAL FEES:316165 FORM 990 PART IX LINE 11G DESCRIPTION:NGLTD PROF SERVICES TOTAL FEES:122123 FORM 990 PART IX LINE 11G DESCRIPTION:RECRUITING SERVICES TOTAL FEES:98121 FORM 990 PART IX LINE 11G DESCRIPTION:STRATEGIC INITIATIVES TOTAL FEES:70954 PUBLIC TECHNICAL IDENTIFIERS 12025 WATERFRONT DR STE 300 LOS ANGELES CA 90094 320512841 IANA FUNCTION CA 501(c)(3) 10 ICANN true false false false false false false false false false false false false true true true false true false false PUBLIC TECHNICAL IDENTIFIERS m 7444323 FMV PUBLIC TECHNICAL IDENTIFIERS n 953441 FMV PUBLIC TECHNICAL IDENTIFIERS o 5659887 FMV PUBLIC TECHNICAL IDENTIFIERS q 830995 FMV