2025-11-11T07:14:06-06:00 2024-12-31 333709623 COHNREZNICK ADVISORY LLC 350 CHURCH STREET 12TH FLOOR HARTFORD CT 06103 990 2024-01-01 066000004 THE AMERICAN RADIO RELAY LEAGUE INC AMER 8605940200 225 MAIN STREET NEWINGTON CT 061111494 DIANE MIDDLETON CFO 8605940200 2025-11-03 1 1 LORI ROTHE YOKOBOSKY P01273422 9592007000 2025-11-03 2024 2025-03-06 01:10:19Z DIANE MIDDLETON 225 MAIN STREET NEWINGTON CT 061111494 23735368 0 X WWW.ARRL.ORG X 1914 CT PROMOTION OF INTEREST IN AMATEUR RADIO AND THE ESTABLISHMENT OF AMATEUR RADIO NETWORKS. 15 15 94 56096 1064696 0 2292082 2134151 9257931 8689306 890573 1324648 1225278 2198985 13665864 14347090 64949 83282 0 0 7661174 7863426 0 0 594170 6752002 5862684 14478125 13809392 -812261 537698 41132984 43652735 15567242 15558214 25565742 28094521 X THE PURPOSES FOR WHICH OUR CORPORATION IS FORMED ARE THE FOLLOWING: THE PROMOTION OF INTEREST IN AMATEUR RADIO COMMUNICATION AND EXPERIMENTATION; THE ESTABLISHMENT OF AMATEUR RADIO NETWORKS TO PROVIDE ELECTRONIC COMMUNICATIONS IN THE EVENT OF DISASTERS OR OTHER EMERGENCIES; THE FURTHERANCE OF PUBLIC WELFARE; THE ADVANCEMENT OF THE RADIO ART; THE FOSTERING AND PROMOTION OF NON-COMMERCIAL INTERCOMMUNICATION BY ELECTRONIC MEANS THROUGHOUT THE WORLD; THE FOSTERING OF EDUCATION IN THE FIELD OF ELECTRONIC COMMUNICATION; THE PROMOTION AND CONDUCT OF RESEARCH AND DEVELOPMENT TO FURTHER THE DEVELOPMENT OF ELECTRONIC COMMUNICATION; THE DISSEMINATION OF TECHNICAL, EDUCATIONAL AND SCIENTIFIC INFORMATION RELATING TO ELECTRONIC COMMUNICATION; AND THE PRINTING AND PUBLISHING OF DOCUMENTS, BOOKS, MAGAZINES, NEWS LETTERS AND PAMPHLETS NECESSARY OR INCIDENTAL TO ANY OF THE ABOVE PURPOSES. 0 0 7034030 83282 6448370 PROMOTION OF PUBLIC INTEREST IN AND EXPERIMENTATION WITH AMATEUR RADIO COMMUNICATIONS, ENCOURAGEMENT OF THE EXCHANGE OF IDEAS AND EXPERTISE AMONG MEMBERS AND VARIOUS OTHER MEMBERSHIP PROGRAMS. 1433291 936316 QST: MONTHLY PERIODICAL FOR ARRL MEMBERS (CIRCULATION APPRX. 134,696) TO DELIVER NEWS AND INFORMATION RELATED TO AMATEUR RADIO INCLUDING PRODUCT REVIEWS AND EDITORIAL CONTENT. APPROXIMATELY 136 COPIES MONTHLY ARE DISTRIBUTED THROUGH WHOLESALERS. 1027443 289437 ADVOCACY: PROMOTE THE USE OF AMATEUR RADIO, ESPECIALLY AS EMERGENCY COMMUNICATION IN TIME OF DISASTER. MONITOR FCC REGULATIONS IN REGARDS TO AMATEUR RADIO ON BEHALF OF MEMBERS. MONITOR LEGISLATION AS IT RELATES TO AMATEUR RADIO TO KEEP MEMBERS INFORMED OF IMPORTANT CHANGES. 342619 OTHER PROGRAM SERVICES: PROVIDE TECHNICAL INFORMATION FOR THE ORGANIZATION'S REGULATORY EFFORTS, PRODUCT REVIEW TESTING AND PROVIDE TECHNOLOGICAL SUPPORT TO MEMBERS. 342619 9837383 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 79 0 1 94 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CT X X DIANE MIDDLETON 8605940200 225 MAIN ST NEWINGTON CT 061111494 MICKEY BAKER DIRECTOR 10.00 X 0 0 0 JIM BOEHNER DIRECTOR 10.00 X 0 0 0 BOB FAMIGLIO DIRECTOR 10.00 X 0 0 0 FRED KEMMERER DIRECTOR 10.00 X 0 0 0 BILL LIPPERT DIRECTOR 10.00 0.50 X 0 0 0 CARL LUETZELSCHWAB DIRECTOR 10.00 0.50 X 0 0 0 ANTHONY MARCIN II DIRECTOR 10.00 X 0 0 0 DAVID NORRIS DIRECTOR 10.00 0.50 X 0 0 0 RICHARD NORTON DIRECTOR 10.00 X 0 0 0 JEFF RYAN DIRECTOR 10.00 X 0 0 0 JOHN STRATTON DIRECTOR 10.00 X 0 0 0 MARK THARP DIRECTOR 10.00 0.50 X 0 0 0 NOMAR VIZCARRONDO OUTGOING DIRECTOR 10.00 X 0 0 0 EDWARD WILSON DIRECTOR 10.00 X 0 0 0 SCOTT YONALLY DIRECTOR 10.00 X 0 0 0 ART ZYGIELBAUM DIRECTOR 10.00 0.50 X 0 0 0 DAVID MINSTER CEO/SECRETARY 40.00 0.50 X 309495 0 41087 DIANE MIDDLETON CFO 40.00 0.50 X 204334 0 52252 RICHARD RODERICK PRESIDENT 10.00 X 0 0 0 KRISTEN MCINTYRE FIRST VP 10.00 X 0 0 0 MIKE RITZ SECOND VP 10.00 X 0 0 0 RODNEY STAFFORD INT'L VP 10.00 X 0 0 0 JOHN SAGER TREASURER 10.00 X 0 0 0 ROBERT INDERBITZEN DIRECTOR OF MARKETING & INNOVATION 37.50 X 147543 0 28065 JONATHAN SIVERLING TECHNICAL RELATIONS SPECIALIST 37.50 X 149452 0 16490 BECKY SCHOENFELD PUBLICATION & EDITORIAL DIRECTOR 37.50 X 144395 0 22550 KEVIN BEAL DIRECTOR OF DEVELOPMENT 37.50 X 125805 0 12916 DENNIS BUDD PRINCIPAL SOFTWARE ENGINEER 37.50 X 128499 0 7677 1209523 0 181037 8 0 1 0 LSC COMMUNICATIONS US LLC PO BOX 830186 PHILADELPHIA PA 19182 PRINTING/SHIPPING 742714 DLA PIPER LLP PO BOX 780528 PHILADELPHIA PA 191780528 LEGAL SERVICES 203685 PERSONIFY INC PO BOX 735327 DALLAS TX 75373 SOFTWARE LICENSING/SUPPORT 168213 FEDERAL EXPRESS PO BOX 371461 PITTSBURG PA 15250 SHIPPING 158283 DS LAW PPLC 1629 K ST NW SUITE 300 WASHINGTON DC 20006 LEGAL SERVICES 150000 9 2134151 455298 2134151 MEMBERSHIP DUES 513120 6783200 6783200 ADVERTISING INCOME 541800 1122986 58290 1064696 PROGRAM & SERVICE FEES 513120 450110 450110 EXAM FEES 513120 333010 333010 8689306 1143487 1143487 38361 38361 7921115 7739954 181161 181161 181161 3759435 1648324 2111111 2111111 49513 49513 49513 14347090 7674123 1064696 3474120 83282 83282 607168 607168 5855661 4699993 836392 319276 207400 187122 7567 12711 175271 164122 11149 1017926 751119 215783 51024 296908 191337 105477 94 54675 54675 302367 302367 479784 340872 123698 15214 941157 807319 54993 78845 629211 334010 286277 8924 366649 346862 13322 6465 1461 1355 106 406073 255056 137696 13321 RENTALS & EQUIPMENT MAI 730694 511771 190190 28733 SHIPPING & FORWARDING C 678273 678273 GOVERNANCE 488788 111887 376901 CREDIT CARD FEES 308329 308329 178315 70636 59265 48414 13809392 9837383 3377839 594170 1606539 1245325 299883 576873 328971 150765 296267 430915 600377 788748 398279 399698 9527630 7712144 2084792 1815486 35386634 37943693 131242 301232 41132984 43652735 1024284 1196166 394752 620908 14148206 13741140 15567242 15558214 X 17366726 19533728 8199016 8560793 25565742 28094521 41132984 43652735 537698 1991081 0 X 0 1 X 1 0 X 2509100 3004780 1975225 2292082 2134151 11915338 13107948 12781339 12319041 12452040 12448741 63109109 15617048 15786119 14294266 14744122 14582892 75024447 34856 28955 63811 0 34856 28955 63811 74960636 666291 782631 851785 825761 1181848 4308316 666291 782631 851785 825761 1181848 4308316 59794 29965 25620 67023 49513 231915 16343133 16598715 15171671 15636906 15814253 79564678 0.94210 0.94700 0.05410 0.04890 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME-REIMBURSEMENT OF SHARED EXPENSES AND SALE OF USED EQUIPMENT - 2020 AMOUNT: $ 59,794. 2021 AMOUNT: $ 29,965. 2022 AMOUNT: $ 25,620. 2023 AMOUNT: $ 67,023. 2024 AMOUNT: $ 49,513. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 302367 302367 13507025 13809392 840470 210118 0 0 785298 837212 873906 840470 3336886 5005329 90082 100096 272650 302367 765195 196325 209303 218477 210118 834223 1251335 10096 13736 23832 FORM 990 SCH C PART IV THE VOGEL GROUP AND DLA PIPER LLP PERFORMS LOBBYING/LEGISLATIVE CONSULTING FOR THE ORGANIZATION. 14584599 203987 1948398 1331252 15405732 18389836 613844 2028065 946304 5500842 14584599 20550202 400360 -2015825 544901 18389836 18353625 436574 2001538 241535 20550202 16068794 992861 1512949 220979 18353625 0.63513 0.36487 0 0 3988295 3177630 810665 2349104 2168769 180335 3190231 2365745 824486 1815486 LEASE LIABILITY 77621 DEFERRED TERM MEMBER DUES 3869809 DEFERRED LIFE MEMBER DUES 9793710 13741140 X 17986495 1991081 1991081 15995414 -1648324 -1648324 14347090 15457716 1648324 1648324 13809392 0 13809392 PART V, LINE 4: USE OF ENDOWNMENT FUND EARNINGS IS PRIMARILY FOR THE MAINTENANCE AND UP KEEP OF W1AW, AWARDS TO DESERVING RADIO AMATEURS, EDUCATION IN THE FIELD OF ELECTRONIC COMMUNICATION AND TO AID IN THE OPERATIONAL COSTS SUPPORTING THE ARRL MISSION. PART X, LINE 2: ARRL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, ARRL IS SUBJECT TO FEDERAL AND STATE INCOME TAX AS A RESULT OF UNRELATED BUSINESS INCOME ARISING FROM NET ADVERTISING INCOME. THERE ARE NO UNRELATED BUSINESS INCOME TAX LIABILITIES FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. ARRL'S FEDERAL INFORMATION RETURNS PRIOR TO CALENDAR YEAR 2021 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. ARRL RECOGNIZES INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION AND INCLUDES ACCRUED INTEREST AND PENALTIES WITH THE RELATED TAX LIABILITY IN THE STATEMENTS OF FINANCIAL POSITION. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY ARRL AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2024 AND 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -1,648,324. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,648,324. FORM 990 SCHEDULE D PART V LINE 1F REINSTATEMENT OF THE BOARD DESIGNATED ENDOWMENT FUNDS FOR PRIOR YEARS WAS FLOWED THROUGH LINE 1F IN ORDER TO TIE THE 2023 ENDING BALANCE TO THE ENDOWMENT FUND ENDING BALANCE IN THE FINANCIAL STATEMENT FOOTNOTE. 0 ARISS-USA - FRANK BAUER 909 METFIELD RD TOWSON MD 21286 851185748 501C3 50000 0 SUPPORT OF ARISS 1 X X 0 0 0 0 0 0 0 0 0 DAVID MINSTER CEO/SECRETARY 308307 0 0 0 1188 0 18901 0 22186 0 350582 0 0 0 DIANE MIDDLETON CFO 203302 0 0 0 1032 0 13193 0 39059 0 256586 0 0 0 ROBERT INDERBITZEN DIRECTOR OF MARKETING & INNOVATION 146831 0 0 0 712 0 9254 0 18811 0 175608 0 0 0 BECKY SCHOENFELD PUBLICATION & EDITORIAL DIRECTOR 143843 0 0 0 552 0 8919 0 13631 0 166945 0 0 0 JONATHAN SIVERLING TECHNICAL RELATIONS SPECIALIST 147745 0 0 0 1707 0 6039 0 10451 0 165942 0 0 0 X 6 455298 FMV 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 6 FULL MEMBERS ARE RESIDENTS OF THE UNITED STATES WHO HOLD AN UNEXPIRED AMATEUR RADIO OPERATOR'S LICENSE WHO HAVE SUBMITTED A MEMBERSHIP APPLICATION AND PAID THE ANNUAL MEMBERSHIP DUES. OTHER NON-FULL MEMBERS ARE THOSE WHO HOLD A VALID LICENSE BUT ARE NOT RESIDENTS OF THE U.S. OR ARE RESIDENTS BUT DO NOT YET HOLD A VALID LICENSE. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION IS GOVERNED BY A BOARD OF DIRECTORS CONSISTING OF 15 DIRECTORS, EACH REPRESENTING A TERRITORIAL DIVISION REPRESENTING A GEOGRAPHICAL AREA AS DEFINED IN THE BY LAWS. THE DIRECTORS ARE ELECTED TO TERMS OF 3 YEARS BY THE FULL MEMBERS ELIGIBLE TO VOTE IN EACH TERRITORIAL DIVISION. TO BE ELIGIBLE AS A FULL MEMBER, AN APPLICANT MUST BE A RESIDENT OF THE UNITED STATES, ITS POSSESSIONS, THE COMMONWEALTH OF PUERTO RICO, OR A UNITED STATES CITIZEN TEMPORARILY RESIDING ELSEWHERE, AND THE HOLDER OF AN UNEXPIRED AMATEUR RADIO OPERATOR'S LICENSE OR RECIPROCAL OPERATING AUTHORIZATION ISSUED BY THE UNITED STATES. IN ORDER TO BE ELIGIBLE FOR ELECTION, A DIRECTOR MUST HAVE BEEN A FULL MEMBER FOR AT LEAST FOUR CONTINUOUS YEARS IMMEDIATELY PRECEDING NOMINATION AND THROUGHOUT THE SUBSEQUENT TERM OF OFFICE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED WITH THE ASSISTANCE OF INDEPENDENT ACCOUNTANTS AND, BEFORE FILING, IS RECONCILED TO THE ORGANIZATION'S BOOKS AND RECORDS AND REVIEWED AND APPROVED BY BOTH THE CONTROLLER AND CHIEF FINANCIAL OFFICER OF THE ORGANIZATION. ALSO, PRIOR TO FILING WITH THE IRS, AN ELECTRONIC COPY IS PROVIDED TO MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C WHEN REQUESTED BY THE ETHICS AND ELECTIONS COMMITTEE AND NOT LESS FREQUENTLY THAN ONCE A YEAR, EACH BOARD MEMBER SHALL PROMPTLY SUBMIT A STATEMENT TO THE COMMITTEE IDENTIFYING ALL BUSINESS AND OTHER AFFILIATIONS IN WHICH THE BOARD MEMBER HAS A FINANCIAL INTEREST AS DEFINED IN THE ORGANIZATION'S BY LAWS. IN ADDITION, A BOARD MEMBER SHALL PROMPTLY DISCLOSE TO THE ETHICS AND ELECTIONS COMMITTEE ANY MATTER THAT COULD REASONABLY BE CONSIDERED TO BE A "FINANCIAL BENEFIT" TO SUCH BOARD MEMBER, WHETHER OR NOT THE BOARD MEMBER BELIEVES A CONFLICT EXISTS. AFTER DISCLOSURE OF THE POTENTIAL CONFLICT OF INTEREST, THE DISINTERESTED MEMBERS OF THE ETHICS AND ELECTIONS COMMITTEE SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS OR CONTINUING AND PERVASIVE CONFLICT OF INTEREST EXISTS. NEITHER THE BOARD NOR ANY COMMITTEE OF THE BOARD SHALL VOTE UPON ANY PROPOSED MATTER, TRANSACTION, CONTRACT, OR ARRANGEMENT IN CONNECTION WITH WHICH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST HAS BEEN DISCLOSED BY A BOARD MEMBER UNTIL SUCH TIME AS THE ETHICS AND ELECTIONS COMMITTEE HAS ADDRESSED THE ACTUAL OR POSSIBLE CONFLICT OF INTEREST. ALSO, EACH BOARD MEMBER SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: (I) HAS RECEIVED A COPY OF THE CURRENT CONFLICT OF INTEREST POLICY; (II) HAS READ AND UNDERSTANDS THE POLICY; (III) HAS AGREED TO COMPLY WITH THE POLICY; AND (IV) UNDERSTANDS THAT THE ASSOCIATION IS A NON-PROFIT ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FORM 990, PART VI, SECTION B, LINE 15 A) THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER IS DETERMINED BY THE BOARD OF DIRECTORS BASED ON A RECOMMENDATION OF THE ADMINISTRATION AND FINANCE COMMITTEE. THE A&F COMMITTEE'S RECOMMENDATION IS BASED ON THE PERFORMANCE OF THE INCUMBENT IN COMPARISON TO A SET OF GOALS AND OBJECTIVES FOR THE ORGANIZATION AND THE INDIVIDUAL. B) THE INITIAL BASE COMPENSATION OF THE OTHER STAFF OFFICERS IS DETERMINED BY THE CHIEF EXECUTIVE OFFICER PARTIALLY ON INFORMATION OF COMPARABLE ORGANIZATIONS AND THE ANNUAL ADJUSTMENT, IF ANY, IS BASED ON THE INDIVIDUAL PERFORMANCE OF THE OFFICER. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S BY LAWS, ARTICLES OF ASSOCIATION, FINANCIAL STATEMENTS AND IRS FORM 990 ARE ALL POSTED ON THE ARRL WEB SITE. THE CONFLICT OF INTEREST POLICY IS INCLUDED IN THE BY LAWS. THE ARRL FOUNDATION INC 225 MAIN STREET NEWINGTON CT 061111400 237325472 TO OPERATE FOR CHARITABLE, EDUCATIONAL AND SCIENTIFIC PURPOSES CT 501(C)(3) LINE 12A, I AMERICAN RADIO RELAY LEAGUE 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0