2025-09-17T07:56:11-05:00 2024-12-31 333709623 COHNREZNICK ADVISORY LLC 1301 AVENUE OF THE AMERICAS NEW YORK NY 10019 990 2024-01-01 130429745 AMERICAN ARBITRATION ASSOCIATION INC AMER 2127165800 120 BROADWAY FL 21 NEW YORK NY 10271 KELLY WEISBROD SVP, CFO 2127165810 2025-09-16 0 1 ZACHARY SEGAL P01511850 2122970400 2025-09-16 2024 2025-03-06 01:10:19Z BRIDGET MCCORMACK 120 BROADWAY FL 21 NEW YORK NY 10271 389280683 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. 11 10 805 12 0 0 0 0 134011601 144007343 5087307 6802614 479707 522176 139578615 151332133 1030450 391565 0 0 84835408 98684736 0 0 0 39696082 47402469 125561940 146478770 14016675 4853363 452568273 484602469 310641000 325626140 141927273 158976329 X SEE SCHEDULE O. 0 0 135037259 75000 142864441 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. 3373126 316565 954974 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. 138410385 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 3357 0 1 805 1 0 0 0 0 0 0 0 0 0 0 1 0 X 11 10 0 0 1 0 0 0 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 2.00 X X 1220788 0 321639 CHRISTI UNDERWOOD CHAIRPERSON OF COUNCIL (OUTGOING) 2.50 X X 0 0 0 FRANK RUSSO DIRECTOR (OUTGOING) 2.50 X 0 0 0 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 TREASURER 2.50 X X 0 0 0 MICHELLE JOHNSON TIDJANI DIRECTOR 2.50 X 0 0 0 RICHARD A ANDERSON DIRECTOR 2.50 X 0 0 0 WILLIAM CROSBY CHAIRPERSON OF COUNCIL 2.50 X 0 0 0 ERIC P TUCHMANN EVP/CHIEF LEGAL OFFICER AND CORP SECRETARY 50.00 2.00 X 772085 0 180325 FRANCESCO ROSSI EVP/CRO 50.00 2.50 X 1015839 0 282827 CHRISTINE L NEWHALL SENIOR VICE PRESIDENT 50.00 X 628984 0 67796 DIANA N DIDIA SVP/CHIEF INFORMATION AND INNOVATION 50.00 X 779513 0 184628 ERIC DILL SVP/ CHIEF PEOPLE OFFICER 50.00 X 662897 0 177412 KELLY WEISBROD SVP/ CFO 50.00 5.00 X 454800 0 86957 MAUREEN KURDZIEL SVP/DISPUTE RESOLUTION SERVICES 50.00 X 637945 0 101732 SASHA CARBONE SVP/ GENERAL COUNSEL 50.00 X 565505 0 178993 HAROLD COLEMAN JR SENIOR VICE PRESIDENT 50.00 X 445970 0 53292 INTERNA KHUTORSKY VP/ SOFTWARE DEVELOPMENT & OPERATION 50.00 X 323212 0 46474 SANJAY PATEL VICE PRESIDENT/TECHNOLOGY SOLUTIONS 50.00 X 319923 0 48891 STEVEN ERRICK CHIEF DEVELOPMENT OFFICER 50.00 X 554330 0 130699 TRACEY FRISCH VP/SENIOR COUNSEL II 50.00 10.00 X 301434 0 13934 8683225 0 1875599 219 0 1 0 ZENSAR TECHNOLOGIES INC 55 W MONROE STREET SUITE 1200 CHICAGO IL 60603 IT SUPPORT & DEVELOPMENT 4857238 TYLER TECHNOLOGIES INC PO BOX 203556 DALLAS TX 75320 SOFTWARE COMPANY 2357128 BIG IDEA 6 MAIDEN LANE SUITE 925 OAK BROOK IL 60523 MARKETING SERVICES 1689808 GRANT THORNTON LLP 33562 TREASURY CENTER CHICAGO IL 606943500 INTERNAL AUDIT & OTHER SERVICES 946888 SHEPPARD MULLIN RICHTER & HAMPTON LLP 333 SOUTH HOPE STREET 43RD FLOOR LOS ANGELES CA 90071 LEGAL SERVICES 546432 25 DISPUTE RESOLUTION REV. 561000 143052369 143052369 SEMINAR REVENUE 611600 653996 653996 PUBLICATION REVENUE 611600 300978 300978 144007343 17918794 17918794 522176 522176 226832370 237760622 187928 -10928252 -187928 -11116180 -187928 -10928252 151332133 143819415 0 7512718 391565 391565 6334332 4023778 2310554 71524499 68717082 2807417 4717358 4588693 128665 10535963 10319415 216548 5572584 5336639 235945 9783453 9420032 363421 1224783 586019 638764 310184 255026 55158 3083878 3025183 58695 3248179 3093832 154347 6193757 5896595 297162 9214227 9053820 160407 1846566 1649831 196735 1190731 1032430 158301 3854025 3761418 92607 929391 909496 19895 DIRECT ELECTIONS EXP 2487906 2487906 BANK SERVICE CHARGE 1266938 1266938 BAD DEBT 1152845 1152845 DIRECT EDUCATION EXP 363478 363478 1252128 1078364 173764 146478770 138410385 8068385 0 3008 1420 20524476 23323049 36249688 37757207 5445813 5475428 42928389 31887789 14386468 11040600 349656431 375597140 25326232 18816705 976157 12590920 452568273 484602469 216486534 233298291 50291117 57385434 7327565 94137 36535784 34848278 310641000 325626140 X 141927273 158976329 141927273 158976329 452568273 484602469 X 4853363 13025062 -226666 -602703 X 0 1 X 1 0 X 117256511 128771954 141769575 134011601 144007343 665816984 117256511 128771954 141769575 134011601 144007343 665816984 0 35352892 8241757 4047146 2567806 5867665 56077266 35352892 8241757 4047146 2567806 5867665 56077266 609739718 6511508 9102005 7743211 10952350 18440970 52750044 6511508 9102005 7743211 10952350 18440970 52750044 123768019 137873959 149512786 144963951 162448313 718567028 0.84850 0.85410 0.07340 0.05990 X 0 1 0 0 0 0 1 200000 0 0 200000 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 7279975 43547 7229385 94137 1 X 11680049 8547957 3132092 12568730 8845262 3723468 18679610 14494570 4185040 11040600 ACCRUED POST RETIREMENT MEDICAL COSTS 7643385 LEASE LIABILITY 22554913 DATA PRIVACY FRAMEWORK ARBITRAL FUND 4649980 34848278 X 164563000 13025062 205805 13230867 151332133 0 151332133 151763000 226666 6324502 6551168 145211832 1266938 1266938 146478770 PART IV, LINE 2B: THE ASSOCIATION HOLDS FUNDS PERTAINING TO ARBITRATION CASES. DURING 2024, THE TOTAL FUNDS IN ESCROW AT YEAR END WAS $94,137. 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, 2024 WAS $4,646,000. PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISIONS OF SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ASSOCIATION'S CONSOLIDATED FINANCIAL STATEMENTS. THE ASSOCIATION HAS NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2024 AND 2023. THE ASSOCIATION'S FEDERAL AND STATE INCOME TAX RETURNS PRIOR TO FISCAL YEAR 2021 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 CONSOLIDATED BALANCE SHEETS. THERE WERE NO INTEREST OR PENALTIES PAID FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: BANK FEES -1,266,938. REMOVAL OF CONSOLIDATED ENTITY 1,472,743. PART XII, LINE 2D - OTHER ADJUSTMENTS: REMOVAL OF CONSOLIDATED ENTITY 6,324,502. PART XII, LINE 4B - OTHER ADJUSTMENTS: BANK FEES 1,266,938. 1 EAST ASIA AND THE PACIFIC 1 3 PROGRAM SERVICES ADR SERVICES 554935 1 3 0 0 1 3 554935 0 554935 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 SUFFOLK UNIVERSITY 8 ASHBURTON PLACE BOSTON MA 02108 042133255 501(C)(3) 316565 0 CASH VALUE GENERAL SUPPORT AAA-ICDR FOUNDATION INC 120 BROADWAY 21ST FL NEW YORK NY 10271 134197286 501(C)(3) 50000 0 CASH VALUE GENERAL SUPPORT CENTER FOR MED & COLLABORATION RI 831 BALD HILL RD WARWICK RI 02886 050489089 501(C)(3) 25000 0 CASH VALUE GENERAL SUPPORT 3 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, 2024. 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 BRIDGET MCCORMACK PRESIDENT AND CEO 759292 0 450000 0 11496 0 287502 0 34137 0 1542427 0 0 0 FRANCESCO ROSSI EVP/CRO 631509 0 375000 0 9330 0 244916 0 37911 0 1298666 0 0 0 DIANA N DIDIA SVP/CHIEF INFORMATION AND INNOVATION 436015 0 340000 0 3498 0 152927 0 31701 0 964141 0 0 0 ERIC P TUCHMANN EVP/CHIEF LEGAL OFFICER AND CORP SEC 563735 0 200000 0 8350 0 142831 0 37494 0 952410 0 0 0 ERIC DILL SVP/ CHIEF PEOPLE OFFICER 403617 0 250000 0 9280 0 138495 0 38917 0 840309 0 0 0 SASHA CARBONE SVP/ GENERAL COUNSEL 362666 0 200000 0 2839 0 139457 0 39536 0 744498 0 0 0 MAUREEN KURDZIEL SVP/DISPUTE RESOLUTION SERVICES 380180 0 250000 0 7765 0 96887 0 4845 0 739677 0 0 0 CHRISTINE L NEWHALL SENIOR VICE PRESIDENT 381872 0 230000 0 17112 0 30465 0 37331 0 696780 0 0 0 STEVEN ERRICK CHIEF DEVELOPMENT OFFICER 395093 0 150000 0 9237 0 90825 0 39874 0 685029 0 0 0 KELLY WEISBROD SVP/ CFO 355748 0 97321 0 1731 0 74016 0 12941 0 541757 0 0 0 HAROLD COLEMAN JR SENIOR VICE PRESIDENT 295325 0 130000 0 20645 0 19908 0 33384 0 499262 0 0 0 INTERNA KHUTORSKY VP/ SOFTWARE DEVELOPMENT & OPERATION 230210 0 76467 0 16535 0 8734 0 37740 0 369686 0 0 0 SANJAY PATEL VICE PRESIDENT/TECHNOLOGY SOLUTIONS 238649 0 79325 0 1949 0 6862 0 42029 0 368814 0 0 0 TRACEY FRISCH VP/SENIOR COUNSEL II 232791 0 67584 0 1059 0 11472 0 2462 0 315368 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, BY THE COMPENSATION COMMITTEE AND THE BOARD, AS WELL AS A RATIONALE FOR THE REASONABLENESS OF THE COMPENSATION, UNDER SECTION 4958 OF THE INTERNAL SUBJECT TO VESTING REQUIREMENTS. THE PLAN WAS APPROVED FOLLOWING EVALUATION COMPENSATION CONSULTING FIRM'S ISSUANCE OF AN OPINION LETTER CERTIFYING TO REVENUE CODE. THE FOLLOWING INDIVIDUALS PARTICIPATED IN THE SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN DURING 2024: -MIKE MARRA -CHRISTOPHER FRACASSA -SVETLANA GITMAN -STEVE ANDERSEN -STEVE ERRICK -DIANA DIDIA -ERIC DILL -MAUREEN KURDZIEL -SASHA CARBONE -KELLY WEISBROD -BRIDGET MARY MCCORMACK -FRANCESCO ROSSI -ERIC TUCHMAN 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 2024 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 5,300 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 FAIRNESS 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 4 THE BYLAW AMENDMENTS RECONSTITUTED THE COUNCIL OF THE AAA (THE "COUNCIL") TO A STANDING VOLUNTARY ADVISORY BODY OF AAA RATHER THAN AS ITS CORPORATE MEMBERSHIP BODY. THE BYLAW AMENDMENTS ALSO MADE CHANGES TO THE STRUCTURE AND ADMINISTRATION OF THE BOARD TO REFLECT BEST PRACTICES AND NEW YORK NOT-FOR-PROFIT LAW. THESE INCLUDE CHANGES TO THE BOARD, COMMITTEES, THE VOTING PRACTICES OF THE BOARD, AND REVISIONS TO THE PROVISIONS GOVERNING OFFICERS (ALL OF WHOM ARE NOW MEMBERS OF THE BOARD). 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 THE EXECUTIVE MANAGEMENT (PRESIDENT AND CEO, CFO, AND GENERAL COUNSEL) 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 REPRESENTATIVE OF THE AAA. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS AND OFFICERS COMPLETE A CONFLICT OF INTEREST FORM ANNUALLY AND THESE ARE REVIEWED BY THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS. THE AAA'S GENERAL COUNSEL, MANAGES THE RECEIPT AND REVIEW OF CONFLICT OF INTEREST SUBMISSIONS. THE AAA HAS RELIED UPON THE RESPONSES OF OFFICERS, AND DIRECTORS 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 5,300 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 3,357 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: POST RETIREMENT OBLIGATION -602,703. AMERICAN ARBITRATION ASSOCIATION - ICDR LTD 1 MARINA BOULEVARD 28-00 SN 018989 980677444 DISPUTE RESOLUTION SN 596838 82025 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 ODRCOM INC 120 BROADWAY 21ST FLOOR NEW YORK NY 10271 932229957 DISPUTE RESOLUTION NY AMERICAN ARBITRATION ASSOCIATION INC C 594413 6555780 1.00000 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 50000 CASH SCHEDULE R, PART II, COLUMN B: PRIMARY ACTIVITY GRANT FUNDING THE AAA-ICDR FOUNDATION FUNDS GRANTS TO SUPPORT THE PREVENTION AND RESOLUTION OF CONFLICTS BY EXPANDING ACCESS TO ALTERNATIVE DISPUTE RESOLUTION. THE 2024 GRANT CYCLE THE FOUNDATION SOUGHT PROPOSALS BETWEEN $50,000 AND $250,000 FOR PROGRAMS UTILIZING ADR TO ADDRESS THE FOUNDATION'S PRIORITY AREAS: PREVENTING AND REDUCING VIOLENCE, BRIDGING COMMUNITY CONFLICT AND PROMOTING ACCESS TO JUSTICE.