INTERNET CORPORATION FOR ASSIGNED NAMES AND NUMBERS: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: INTERNET CORPORATION FOR ASSIGNED NAMES AND NUMBERS (EIN 95-4712218)
Tax period: 2013-07-01 to 2014-06-30
Filed: 2016-05-02
IRS object ID: 201611239349301476
Schema version: 2013v4.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule F
Schedule I
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-05-02T18:23:27-05:00	ReturnTs
Tax Period End	2014-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ERNST & YOUNG US LLP	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4370 LA JOLLA VILLAGE DRIVE STE 500	AddressLine1
City	SAN DIEGO	City
State	CA	State
ZIP Code	92122	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	954712218	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Internet Corp for Assigned Names & Numbers	BusinessNameLine1

Field	Value	IRS element (for citing)
In Care Of	% XAVIER CALVEZ	InCareOfNm
Business Name Control	INTE	BusinessNameControlTxt
Phone	3103015800	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	12025 WATERFRONT DRIVE	AddressLine1
City	LOS ANGELES	City
State	CA	State
ZIP Code	900942536	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Xavier Calvez	PersonNm
Person Title	CFO	PersonTitleTxt
Phone	3103015838	PhoneNum
Signature	2016-04-27	SignatureDt

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	EVA NITTA	PreparerPersonNm
PTIN	P01286320	PTIN
Phone	3103015838	PhoneNum

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2016-08-17 19:52:53Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Amended Return	Yes (X)	AmendedReturnInd
Principal Officer	Fadi Chehade	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	12025 Waterfront Drive	AddressLine1
City	Los Angeles	City
State	CA	State
ZIP Code	90094	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$133,244,227	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.ICANN.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1998	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	See Schedule O.	ActivityOrMissionDesc
Voting Members Governing Body	16	VotingMembersGoverningBodyCnt
Voting Members Independent	13	VotingMembersIndependentCnt
Total Employee	217	TotalEmployeeCnt
Total Volunteers	20	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$656,512	PYContributionsGrantsAmt
CY Contributions Grants	$2,072,140	CYContributionsGrantsAmt
PY Program Service Revenue	$235,661,084	PYProgramServiceRevenueAmt
CY Program Service Revenue	$121,311,659	CYProgramServiceRevenueAmt
PY Investment Income	$2,411,378	PYInvestmentIncomeAmt
CY Investment Income	$4,430,521	CYInvestmentIncomeAmt
PY Other Revenue	$176,600	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$238,905,574	PYTotalRevenueAmt
CY Total Revenue	$127,814,320	CYTotalRevenueAmt
PY Grants And Similar Paid	$359,178	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$1,864,400	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$32,314,216	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$46,194,171	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$117,717,096	PYOtherExpensesAmt
CY Other Expenses	$76,208,820	CYOtherExpensesAmt
PY Total Expenses	$150,390,490	PYTotalExpensesAmt
CY Total Expenses	$124,267,391	CYTotalExpensesAmt
PY Revenues Less Expenses	$88,515,084	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$3,546,929	CYRevenuesLessExpensesAmt
Total Assets BOY	$399,446,318	TotalAssetsBOYAmt
Total Assets EOY	$355,256,415	TotalAssetsEOYAmt
Total Liabilities BOY	$215,952,580	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$162,152,075	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$183,493,738	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$193,104,340	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	SEE SCHEDULE O.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$89,375,394	ExpenseAmt
Grant	$1,864,400	GrantAmt
Revenue	$121,311,659	RevenueAmt
Desc	SEE SCHEDULE O.	Desc
Total Program Service Expenses	$89,375,394	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	Yes (true)	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	Yes (true)	ForeignOfficeInd
Foreign Activities	Yes (true)	ForeignActivitiesInd
More Than5000 K To Org	Yes (true)	MoreThan5000KToOrgInd
More Than5000 K To Individuals	Yes (true)	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	Yes (true)	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	Yes (true)	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	170	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	217	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	Yes (true)	ForeignFinancialAccountInd
Foreign Country	BE	ForeignCountryCd
Foreign Country	AS	ForeignCountryCd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	16	GoverningBodyVotingMembersCnt
Independent Voting Member	13	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (true)	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	Yes (true)	LocalChaptersInd
Policies Reference Chapters	Yes (true)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	XAVIER CALVEZ	PersonNm
Phone	3103015838	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	12025 WATERFRONT DRIVE SUITE 300	AddressLine1
City	LOS ANGELES	City
State	CA	State
ZIP Code	900942536	ZIPCode

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (34 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
SEBASTIEN BACHOLLET
DIRECTOR	16.0	0.0	Yes (X)	$36,667	$0	$0
CHERINE CHALABY
DIRECTOR	16.0	0.0	Yes (X)	$42,263	$0	$0
FADI CHEHADE
CHIEF EXECUTIVE OFFICER	60.0	0.0	Yes (X)	$842,888	$0	$56,192	Yes (X)
STEVE CROCKER
DIRECTOR	16.0	0.0	Yes (X)	$75,000	$0	$0
BERTRAND DE LA CHAPELLE
DIRECTOR (THRU NOV 2013)	16.0	0.0	Yes (X)	$31,209	$0	$0
CHRIS DISSPAIN
DIRECTOR	16.0	0.0	Yes (X)	$0	$0	$0
WILLAM RALPH GRAHAM
DIRECTOR	16.0	0.0	Yes (X)	$36,667	$0	$0
WOLFGANG KLEINWACHTER
DIRECTOR	16.0	0.0	Yes (X)	$0	$0	$0
BRUNO LANVIN
DIRECTOR	16.0	0.0	Yes (X)	$0	$0	$0
OLGA MADRUGA-FORTI
DIRECTOR	16.0	0.0	Yes (X)	$35,000	$0	$0
ERIKA MANN
DIRECTOR	16.0	0.0	Yes (X)	$36,667	$0	$0
GONZALO NAVARRO
DIRECTOR	16.0	0.0	Yes (X)	$35,000	$0	$0
RAYMOND A PLZAK
DIRECTOR	16.0	0.0	Yes (X)	$40,000	$0	$0
GEORGE SADOWSKY
DIRECTOR	16.0	0.0	Yes (X)	$40,000	$0	$0
MIKE SILBER
DIRECTOR	16.0	0.0	Yes (X)	$36,667	$0	$0
BRUCE TONKIN
DIRECTOR	16.0		Yes (X)	$0	$0	$0
JUDITH DUAVIT VAZQUEZ
DIRECTOR (THRU NOV 2013)	16.0	0.0	Yes (X)	$0	$0	$0
KUO-WEI WU
DIRECTOR	16.0	0.0	Yes (X)	$40,000	$0	$0
AKRAM ATALLAH
PRESIDENT, GENERIC DOMAINS DIV	60.0	0.0		$654,022	$0	$59,442	Yes (X)
SUSANNA BENNETT
CHIEF OPERATING OFFICER	60.0	0.0		$258,102	$0	$36,256	Yes (X)
XAVIER CALVEZ
CHIEF FINANCIAL OFFICER	60.0	0.0		$373,019	$0	$54,034	Yes (X)
JOHN JEFFREY
GENERAL COUNSEL & SECRETARY	60.0	0.0		$570,564	$0	$38,692	Yes (X)
DAVID OLIVE
VP, POLICY DEVELOPMENT	60.0	0.0		$327,862	$0	$55,927	Yes (X)
STEVE ANTONOFF
DIRECTOR, HR OPERATION SERVICE	60.0	0.0		$229,099	$0	$41,498		Yes (X)
ELISE GERICH
VP,IANA & TECHNICAL OPERATIONS	60.0	0.0		$286,803	$0	$48,674		Yes (X)
JAMES HEDLUND
ADVISOR TO THE PRESIDENT	60.0	0.0		$357,320	$0	$55,927		Yes (X)
JEFFREY MOSS
CHIEF SECURITY OFFICER	60.0	0.0		$427,028	$0	$48,540		Yes (X)
NICK TOMASSO
SR DIR, MEETING OPERATIONS	60.0	0.0		$231,248	$0	$47,207		Yes (X)
CHRISTINE WILLETT
VP, GTLD OPERATIONS	60.0	0.0		$330,065	$0	$55,195		Yes (X)
DANIEL HALLORAN
DEPUTY GENERAL COUNSEL	60.0	0.0		$272,317	$0	$56,192			Yes (X)
DENISE MICHEL
VP, STRAT INIT/ADVISOR TO PRES	60.0	0.0		$326,594	$0	$59,442			Yes (X)
CYRUS NAMAZI
VP, DNS INDUSTRY ENGAGEMENT	60.0	0.0		$288,143	$0	$53,787			Yes (X)
MAGUY SERAD
VP, CONTRACTUAL COMPLIANCE SVC	60.0	0.0		$279,965	$0	$59,945			Yes (X)
AMY STATHOS
DEPUTY GENERAL COUNSEL	60.0	0.0		$298,473	$0	$43,425			Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$6,838,652	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$870,375	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	92	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1	CityContractorAddress/USAddress/City	StateContractorAddress/USAddress/State	ZIP CodeContractorAddress/USAddress/ZIPCode	ServicesServicesDesc	CompensationCompensationAmt	Address Line1ContractorAddress/ForeignAddress/AddressLine1	CityContractorAddress/ForeignAddress/City	Province Or StateContractorAddress/ForeignAddress/ProvinceOrState	CountryContractorAddress/ForeignAddress/Country	Postal CodeContractorAddress/ForeignAddress/PostalCode
ERNST YOUNG US LLP
200 PLAZA DRIVE	SECAUCUS	NJ	07094	NEW GTLD PROGRAM	$17,834,935
KPMG LLP
3 CHESTNUT RIDGE ROAD	MONTVALE	NJ	076450435	NEW GTLD PROGRAM	$16,059,383
JAS GLOBAL ADVISORS LLC
150 N MICHIGAN AVE STE 2800	CHICAGO	IL	606017586	NEW GTLD PROGRAM	$8,183,122
INTERCONNECT COMMUNICATIONS LTD
				NEW GTLD PROGRAM	$4,436,571	MERLIN HOUSE STATION ROAD	CHEPSTOW	0	UK	NP16 5PB
JONES DAY
555 S FLOWER ST 50TH FLOOR	LOS ANGELES	CA	90071	LEGAL SERVICES	$3,964,736

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	203	CntrctRcvdGreaterThan100KCnt
Fundraising	$0	FundraisingAmt
All Other Contributions	$2,072,140	AllOtherContributionsAmt
Noncash Contributions	$0	NoncashContributionsAmt
Total Contributions	$2,072,140	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	ExclusionExclusionAmt
NEW GTLD PROGRAM REVENUE	900099	$37,176,623	$37,176,623	$0	$0
REGISTRY/REGISTRAR FEES	900099	$77,271,574	$77,271,574	$0	$0
ACCREDITATION FEES	900099	$4,084,667	$4,084,667	$0	$0
SPONSORSHIPS	900099	$1,268,295	$1,268,295	$0	$0
ADDRESS REGISTRY FEES	900099	$823,000	$823,000	$0	$0

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$687,500	TotalRevenueColumnAmt
Related Or Exempt Func Income	$687,500	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$121,311,659	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,783,804	TotalRevenueColumnAmt
Exclusion	$2,783,804	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$7,076,624	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$5,429,907	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$1,646,717	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,646,717	TotalRevenueColumnAmt
Exclusion	$1,646,717	ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$127,814,320	TotalRevenueColumnAmt
Related Or Exempt Func Income	$121,311,659	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$4,430,521	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$176,600	TotalAmt
Program Services	$176,600	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$1,687,800	TotalAmt
Program Services	$1,687,800	ProgramServicesAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$5,970,748	TotalAmt
Program Services	$4,495,382	ProgramServicesAmt
Management And General	$1,475,366	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$30,959,961	TotalAmt
Program Services	$23,426,655	ProgramServicesAmt
Management And General	$7,533,306	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$2,867,016	TotalAmt
Program Services	$2,169,402	ProgramServicesAmt
Management And General	$697,614	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$4,113,778	TotalAmt
Program Services	$2,760,925	ProgramServicesAmt
Management And General	$1,352,853	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$2,282,668	TotalAmt
Program Services	$1,727,240	ProgramServicesAmt
Management And General	$555,428	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$271,811	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$271,811	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$4,112,879	TotalAmt
Program Services	$2,760,322	ProgramServicesAmt
Management And General	$1,352,557	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$895,335	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$895,335	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$540,406	TotalAmt
Program Services	$540,406	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Fundraising	$0	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$28,023,833	TotalAmt
Program Services	$18,807,941	ProgramServicesAmt
Management And General	$9,215,892	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$225,172	TotalAmt
Program Services	$151,122	ProgramServicesAmt
Management And General	$74,050	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$688,270	TotalAmt
Program Services	$461,926	ProgramServicesAmt
Management And General	$226,344	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$6,554,184	TotalAmt
Program Services	$4,398,781	ProgramServicesAmt
Management And General	$2,155,403	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$4,623,012	TotalAmt
Program Services	$3,102,693	ProgramServicesAmt
Management And General	$1,520,319	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$17,203,898	TotalAmt
Program Services	$11,546,240	ProgramServicesAmt
Management And General	$5,657,658	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$6,680,237	TotalAmt
Program Services	$6,680,237	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$4,695,672	TotalAmt
Program Services	$3,151,458	ProgramServicesAmt
Management And General	$1,544,214	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$531,643	TotalAmt
Program Services	$356,807	ProgramServicesAmt
Management And General	$174,836	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
RISK COSTS GTLD	$533,218	$533,218	$0	$0
BAD DEBT	$209,276	$140,215	$69,061	$0
DUES & SUBSCRIPTIONS	$333,674	$223,562	$110,112	$0
MISC (VAT, TAX & LICENSE)	$86,300	$76,462	$9,838	$0

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$124,267,391	TotalAmt
Program Services	$89,375,394	ProgramServicesAmt
Management And General	$34,891,997	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Joint Costs TotalJointCostsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$64,887,132	BOYAmt
EOY	$24,610,589	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$25,136,432	BOYAmt
EOY	$26,604,975	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$3,615,128	BOYAmt
EOY	$1,404,590	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$27,880,619	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$11,141,016	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$8,517,556	BOYAmt
EOY	$16,739,603	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$294,873,768	BOYAmt
EOY	$285,063,325	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$2,416,302	BOYAmt
EOY	$833,333	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$399,446,318	BOYAmt
EOY	$355,256,415	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$24,849,786	BOYAmt
EOY	$16,224,238	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$191,102,794	BOYAmt
EOY	$145,927,837	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$215,952,580	BOYAmt
EOY	$162,152,075	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$183,493,738	BOYAmt
EOY	$193,104,340	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$183,493,738	BOYAmt
EOY	$193,104,340	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$399,446,318	BOYAmt
EOY	$355,256,415	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$3,546,929	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$6,623,234	NetUnrlzdGainsLossesInvstAmt
Investment Expense	-$427,476	InvestmentExpenseAmt
Other Changes In Net Assets	-$132,085	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,666,781	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,990,805	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,621,270	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$656,512	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,072,140	CurrentTaxYearAmt
Total	$9,007,508	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$64,096,971	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$67,302,790	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$69,791,646	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$235,837,684	CurrentTaxYearMinus1YearAmt
Current Tax Year	$121,311,659	CurrentTaxYearAmt
Total	$558,340,750	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

Field	Value	IRS element (for citing)
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

Field	Value	IRS element (for citing)
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

Field	Value	IRS element (for citing)
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$65,763,752	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$69,293,595	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$72,412,916	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$236,494,196	CurrentTaxYearMinus1YearAmt
Current Tax Year	$123,383,799	CurrentTaxYearAmt
Total	$567,348,258	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$37,586,921	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$40,172,642	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$43,321,965	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$39,257,218	CurrentTaxYearMinus1YearAmt
Current Tax Year	$37,543,078	CurrentTaxYearAmt
Total	$197,881,824	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$37,586,921	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$40,172,642	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$43,321,965	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$39,257,218	CurrentTaxYearMinus1YearAmt
Current Tax Year	$37,543,078	CurrentTaxYearAmt
Total	$197,881,824	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$369,466,434	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,454,129	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,260,733	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$551,635	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,411,378	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,783,804	CurrentTaxYearAmt
Total	$10,461,679	TotalAmt

Post1975 UBTI Post1975UBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,454,129	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,260,733	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$551,635	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,411,378	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,783,804	CurrentTaxYearAmt
Total	$10,461,679	TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

Field	Value	IRS element (for citing)
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$68,217,881	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$71,554,328	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$72,964,551	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$238,905,574	CurrentTaxYearMinus1YearAmt
Current Tax Year	$126,167,603	CurrentTaxYearAmt
Total	$577,809,937	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.63943	PublicSupportCY509Pct
Public Support PY509	0.60820	PublicSupportPY509Pct
Investment Income CY	0.01811	InvestmentIncomeCYPct
Investment Income PY	0.01880	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Total Grassroots Lobbying		TotalGrassrootsLobbyingGrp
Total Direct Lobbying		TotalDirectLobbyingGrp
Total Lobbying Expend		TotalLobbyingExpendGrp
Other Exempt Purpose Expend		OtherExemptPurposeExpendGrp
Total Exempt Purpose Expend		TotalExemptPurposeExpendGrp
Lobbying Nontaxable Amount		LobbyingNontaxableAmountGrp
Grassroots Nontaxable		GrassrootsNontaxableGrp
Tot Lbbyng Grassroot Mns Non Tx		TotLbbyngGrassrootMnsNonTxGrp
Tot Lbby Expend Mns Lbbyng Non Tx		TotLbbyExpendMnsLbbyngNonTxGrp
Volunteers	false	VolunteersInd
Paid Staff Or Management	Yes (true)	PaidStaffOrManagementInd
Media Advertisements	false	MediaAdvertisementsInd
Media Advertisements	$0	MediaAdvertisementsAmt
Mailings Members	false	MailingsMembersInd
Mailings Members	$0	MailingsMembersAmt
Publications Or Broadcast	false	PublicationsOrBroadcastInd
Publications Or Broadcast	$0	PublicationsOrBroadcastAmt
Grants Other Organizations	false	GrantsOtherOrganizationsInd
Grants Other Organizations	$0	GrantsOtherOrganizationsAmt
Direct Contact Legislators	Yes (true)	DirectContactLegislatorsInd
Direct Contact Legislators	$576,138	DirectContactLegislatorsAmt
Rallies Demonstrations	false	RalliesDemonstrationsInd
Rallies Demonstrations	$0	RalliesDemonstrationsAmt
Other Activities	false	OtherActivitiesInd
Other Activities	$0	OtherActivitiesAmt
Total Lobbying Expenditures	$576,138	TotalLobbyingExpendituresAmt
Not Described Section501c3	false	NotDescribedSection501c3Ind
Form4720 Filed4912 Tax	false	Form4720Filed4912TaxInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE C PART II-B	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION UTILIZED THE SERVICES OF A STAFF REGISTERED LOBBYIST AND TWO GOVERNMENT AFFAIRS FIRMS DURING THE YEAR ENDED JUNE 30, 2014, FOR A COST OF $576,138.	ExplanationTxt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amounts		ArtPublicExhibitionAmountsGrp
Held Works Art		HeldWorksArtGrp
CY Minus3 Yr Endwmt Fund		CYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt Fund		CYMinus4YrEndwmtFundGrp
Land		LandGrp
Buildings		BuildingsGrp

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$4,011,559	OtherCostOrOtherBasisAmt
Depreciation	$734,491	DepreciationAmt
Book Value	$3,277,068	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$22,092,327	OtherCostOrOtherBasisAmt
Depreciation	$10,406,525	DepreciationAmt
Book Value	$11,685,802	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$1,776,733	OtherCostOrOtherBasisAmt
Book Value	$1,776,733	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$16,739,603	TotalBookValueLandBuildingsAmt
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt
Total Liability	$0	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$134,010,078	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$6,623,234	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$6,623,234	RevenueNotReportedAmt
Revenue Subtotal	$127,386,844	RevenueSubtotalAmt
Investment Expenses Not Incld	$427,476	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$427,476	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$127,814,320	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$124,399,476	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$132,085	OtherExpensesIncludedAmt
Expenses Not Reported	$132,085	ExpensesNotReportedAmt
Expenses Subtotal	$124,267,391	ExpensesSubtotalAmt
Total Expenses Per Form990	$124,267,391	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Form 990, Schedule D, Part X, Line 2

ASC 740-10 FOOTNOTE ICANN IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23071(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, 2014 AND 2013, NO LIABILITIES ARE REQUIRED TO BE RECORDED IN CONNECTION WITH SUCH TAX POSITIONS IN ICANN'S FINANCIAL STATEMENTS. THE FISCAL 2009 THROUGH 2013 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.

Form 990, Schedule D, Part XII, Line 2d

FOREIGN EXCHANGE GAIN(LOSS) $132,076 ROUNDING 9 -------- $132,085

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (9 entries)

RegionRegionTxt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt	OfficesOfficesCnt
North America	1	Program services	See 990 Part III	$1,060,695
Central America and the Caribbean	1	Program services	See 990 Part III	$709,811
South America	41	Program services	See 990 Part III	$4,638,878
East Asia and the Pacific	47	Program services	See 990 Part III	$8,253,339	1
Europe (Including Iceland and Greenland)	65	Program services	See 990 Part III	$22,424,210	3
Russia and the Newly Independent States	1	Program services	See 990 Part III	$178,978
Middle East and North Africa	3	Program services	See 990 Part III	$1,280,285
Sub-Saharan Africa	107	Program services	See 990 Part III	$2,587,674
South Asia		Program services	See 990 Part III	$348,980

Field	Value	IRS element (for citing)
Subtotal Offices	4	SubtotalOfficesCnt
Subtotal Employees	217	SubtotalEmployeesCnt
Total Office	4	TotalOfficeCnt
Total Employee	266	TotalEmployeeCnt
Subtotal Spent	$41,482,850	SubtotalSpentAmt
Total Spent	$41,482,850	TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (35 entries)

RegionRegionTxt	Purpose Of GrantPurposeOfGrantTxt	Cash GrantCashGrantAmt	Manner Of Cash DisbursementMannerOfCashDisbursementTxt
Central America and the Caribbean	CTU ICT WORKSHOP	$10,000	WIRE/CASH
East Asia and the Pacific	APRICOT 2014 SPONSORSHIP	$10,000	WIRE/CASH
East Asia and the Pacific	INTERNET FORUM SPONSORSHIP	$7,000	WIRE/CASH
East Asia and the Pacific	ISIF ASIA SPONSORSHIP	$23,971	WIRE/CASH
East Asia and the Pacific	JPNIC SPONSORSHIP	$8,784	WIRE/CASH
East Asia and the Pacific	KISA EXCHANGE PROGRAM	$49,998	WIRE/CASH
East Asia and the Pacific	NOG SPONSORSHIP	$23,000	WIRE/CASH
East Asia and the Pacific	YOUTH@ICANN SINGAPORE SPONSORSHIP	$20,000	WIRE/CASH
Europe (Including Iceland and Greenland)	ARAB IGF SPONSORSHIP	$81,228	WIRE/CASH
Europe (Including Iceland and Greenland)	CRYPTECH PROJECT CONTRIBUTION	$50,000	WIRE/CASH
Europe (Including Iceland and Greenland)	EURODIG 2014 SPONSORSHIP	$20,910	WIRE/CASH
Europe (Including Iceland and Greenland)	EURODIG SPONSORSHIP	$12,869	WIRE/CASH
Europe (Including Iceland and Greenland)	IAD SUMMIT 2014 SPONSORSHIP	$10,000	WIRE/CASH
Europe (Including Iceland and Greenland)	MEP AWARDS 2013 SPONSORSHIP	$13,769	WIRE/CASH
Europe (Including Iceland and Greenland)	WEF ITIAP PARTICIPATION	$69,318	WIRE/CASH
Europe (Including Iceland and Greenland)	YOUTH IGF PROJECT 2013	$27,658	WIRE/CASH
North America	MSH DIALOGUES SPONSORSHIP	$7,000	WIRE/CASH
Russia and the Newly Independent States	IISI SPONSORSHIP	$20,000	WIRE/CASH
Russia and the Newly Independent States	MSU FORUM SPONSORSHIP	$10,000	WIRE/CASH
Russia and the Newly Independent States	PIR CENTER PROGRAM	$25,000	WIRE/CASH
South America	AYITIC SPONSORSHIP	$10,000	WIRE/CASH
South America	ECOMLAC - SPONSORSHIP	$6,000	WIRE/CASH
South America	LACIGF SPONSORSHIP	$20,000	WIRE/CASH
South America	LACNOG 2013 SPONSORSHIP	$7,000	WIRE/CASH
South America	LACTLD SPONSORSHIP	$36,500	WIRE/CASH
South America	LACNIC 21 SPONSORSHIP	$7,000	WIRE/CASH
South America	LACNIC 19 SPONSORSHIP	$7,000	WIRE/CASH
South Asia	IGF BALI 2013 SPONSORSHIP	$250,000	WIRE/CASH
South Asia	SANOG 22/23 SPONSORSHIP	$7,500	WIRE/CASH
Sub-Saharan Africa	AFIGF 2013 SPONSORSHIP	$20,000	WIRE/CASH
Sub-Saharan Africa	AFNOG WORKSHOP SPONSORSHIP	$8,000	WIRE/CASH
Sub-Saharan Africa	AFTLD CCTLD STUDY CONTRIBUTION	$20,000	WIRE/CASH
Sub-Saharan Africa	AIS CONFERENCE SPONSORSHIP	$10,000	WIRE/CASH
Europe (Including Iceland and Greenland)	WEF ANNUAL MEETING 2014	$31,244	WIRE/CASH
Sub-Saharan Africa	AFRNIC SPONSORSHIP	$42,000	WIRE/CASH

Field	Value	IRS element (for citing)
Total Other Org	35	TotalOtherOrgCnt

Foreign Individuals Grants ForeignIndividualsGrantsGrp (9 entries)

Type Of AssistanceTypeOfAssistanceTxt	RegionRegionTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt	Manner Of Cash DisbursementMannerOfCashDisbursementTxt	Non Cash AssistanceNonCashAssistanceAmt	Description Of Non Cash AsstDescriptionOfNonCashAsstTxt	Valuation Method UsedValuationMethodUsedDesc
FELLOWSHIP PROGRAM	Central America and the Caribbean	18	$8,750	WIRE/CASH	$73,305	AIRFARE/LODGING	ACTUAL EXP
FELLOWSHIP PROGRAM	East Asia and the Pacific	19	$9,000	WIRE/CASH	$74,347	AIRFARE/LODGING	ACTUAL EXP
FELLOWSHIP PROGRAM	Europe (Including Iceland and Greenland)	13	$5,500	WIRE/CASH	$39,459	AIRFARE/LODGING	ACTUAL EXP
FELLOWSHIP PROGRAM	Middle East and North Africa	24	$8,500	WIRE/CASH	$55,219	AIRFARE/LODGING	ACTUAL EXP
FELLOWSHIP PROGRAM	North America	3	$1,500	WIRE/CASH	$10,975	AIRFARE/LODGING	ACTUAL EXP
FELLOWSHIP PROGRAM	Russia and the Newly Independent States	9	$4,000	WIRE/CASH	$29,184	AIRFARE/LODGING	ACTUAL EXP
FELLOWSHIP PROGRAM	South America	18	$7,210	WIRE/CASH	$53,388	AIRFARE/LODGING	ACTUAL EXP
FELLOWSHIP PROGRAM	South Asia	18	$7,500	WIRE/CASH	$50,372	AIRFARE/LODGING	ACTUAL EXP
FELLOWSHIP PROGRAM	Sub-Saharan Africa	39	$18,000	WIRE/CASH	$120,783	AIRFARE/LODGING	ACTUAL EXP

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	false	TransferToForeignCorpInd
Interest In Foreign Trust	false	InterestInForeignTrustInd
Foreign Corp Ownership	false	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	false	PassiveForeignInvestmestCoInd
Foreign Partnership	false	ForeignPartnershipInd
Boycott Countries	false	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE F, PART I, LINE 2	ORGANIZATION'S PROCEDURES FOR MONITORING USE OF GRANTS AN ICANN FELLOWSHIP IS A GRANT OF SUPPORT THAT IS AWARDED TO ENABLE INDIVIDUALS FROM STAKEHOLDER GROUPS AROUND THE WORLD TO ATTEND ICANN PUBLIC MEETINGS. THIS IS A MEANS-TESTED PROGRAM. APPLICANTS MUST BE CITIZENS OF ECONOMICALLY ELIGIBLE COUNTRIES. ICANN USES THE WORLD BANK CLASSIFICATION OF LOW, LOWER-MIDDLE, AND UPPER-MIDDLE ECONOMIES. THE FELLOWSHIP COVERS THE COST OF ECONOMY CLASS AIRFARE AND HOTEL, AS WELL AS PROVIDING A STIPEND AFTER SUCCESSFUL COMPLETION OF THE PROGRAM, IN ORDER TO ASSIST IN COVERING SOME BASIC EXPENSES INCURRED BY THE FELLOW. RECIPIENTS ARE EXPECTED TO ACTIVELY CONTRIBUTE TO ICANN PROCESSES AND BE A PART OF THE NEXT GENERATION OF ICANN LEADERSHIP. FELLOWSHIPS ARE AWARDED BY AN INDEPENDENT SELECTION COMMITTEE BASED ON A MIX OF CRITERIA INCLUDING APPLICANT EXPERIENCE AND REFERENCES, GEOGRAPHIC PROXIMITY TO MEETING, RECEIPT OF PAST FELLOWSHIPS, ETC. INDIVIDUALS MAY NOT RECEIVE THIS GRANT OF SUPPORT MORE THAN THREE TIMES. FOR EACH PUBLIC MEETING THAT INCORPORATES THE FELLOWSHIP PROGRAM, A LIST OF SELECTED FELLOWS TO ATTEND THE UPCOMING MEETING IS POSTED ON THE ICANN WEBSITE PRIOR TO THE MEETING. SUBSEQUENT TO THE PUBLIC MEETING, A LIST OF FELLOWS WHO ATTENDED THE MEETING IS POSTED ON THE ICANN WEBSITE. TRAVEL AND HOTEL COSTS ASSOCIATED WITH FELLOWS PRE-SELECTED TO ATTEND THE PUBLIC MEETING ARE BOOKED AND PAID FOR DIRECTLY BY ICANN. ALL FELLOWS ARE ELIGIBLE TO RECEIVE A FLAT STIPEND NOT TO EXCEED U.S. $500.00. STIPENDS ARE GENERALLY PROVIDED TO FELLOWS BY WIRE TRANSFER AND ARE PAID TO EACH FELLOW SUBSEQUENT TO THE MEETING AND AFTER THE FELLOW HAS DEMONSTRATED COMPLETION OF THE FELLOWSHIP PROGRAM. DURING THE TWELVE MONTHS ENDED JUNE 30, 2014, ICANN PAID $576,991 TO ALLOW ONE HUNDRED AND SIXTY-ONE (161) FELLOWSHIP PARTICIPANTS TO ATTEND FOUR(4)ICANN PUBLIC MEETINGS. 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 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 STAFF 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.
SCHEDULE F, PART I, LINE 3	AT JUNE 30, 2014, ICANN HAD INTERNATIONAL OFFICES LOCATED IN BRUSSELS, BELGIUM; ISTANBUL, TURKEY; SINGAPORE, SINGAPORE; AND GENEVA, SWITZERLAND. 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 WORKING FOR 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. B. ALL COSTS ASSOCIATED WITH THE FOUR ANNUAL PUBLIC MEETINGS (I.E. DURBAN, SOUTH AFRICA; BUENOS AIRES, ARGENTINA; SINGAPORE; AND LONDON, UK) FOR FISCAL YEAR 2014. C. AMOUNTS EXPENDED TO FUND THE BRUSSELS, TURKEY AND SINGAPORE BRANCH/LIAISON OFFICES AND PERSONNEL COSTS INCLUDING OFFICE EXPENSES, TRAVEL-RELATED AND OTHER EXPENSES PAID BY THE US ACCOUNTS PAYABLE DEPARTMENT. D. ALL PAYMENTS MADE TO INTERNATIONAL BASED EMPLOYEES AND CONTRACTORS WERE RECORDED IN US DOLLARS.
SCHEDULE F, PART I, LINE 3	STATEMENT OF ACTIVITIES OUTSIDE THE UNITED STATES THE SUBTOTAL ON LINE 3(A), COLUMN C REPRESENTS THE INDIVIDUAL EMPLOYEES. THE ACTIVITIES PER REGION IN LINE 3 REPRESENT THE INDIVIDUAL EMPLOYEES AND LONG-TERM INDEPENDENT CONTRACTORS.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	false	GrantRecordsMaintainedInd

Recipient Table RecipientTable (3 entries)

Address Line1USAddress/AddressLine1	CityUSAddress/City	StateUSAddress/State	ZIP CodeUSAddress/ZIPCode	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Purpose Of GrantPurposeOfGrantTxt
INVENEO
972 Mission St 5th Fl	San Francisco	CA	94103	201663266	501(c)(3)	$58,867	Program Support
KIVA MICROFUNDS
875 Howard Street No 340	San Francisco	CA	94103	710992446	501(C)(3)	$58,867	Program Support
WIKIMEDIA FOUNDATION
149 New Montgomery 6th Fl	San Francisco	CA	94105	200049703	501(C)(3)	$58,867	PROGRAM SUPPORT

Field	Value	IRS element (for citing)
Total501c3 Org	3	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

FORM 990, SCHEDULE I, PART II

FUNDS DONATED FROM NEW GTLD PRIORITIZATION DRAW THE ONLY PRIORITIZATION DRAW ICANN HELD WAS CONDUCTED ON 17 DECEMBER 2012 IN LOS ANGELES TO ASSIGN PRIORITY NUMBERS TO ALL NEW GTLD APPLICATIONS. THIS DRAW WAS CONDUCTED PURSUANT TO ICANN'S NON-PROFIT RAFFLE REGISTRATION NUMBER RF0007607. THESE PRIORITY NUMBERS WERE USED TO DETERMINE, AMONG OTHER THINGS, THE ORDER IN WHICH INITIAL EVALUATION RESULTS ARE RELEASED. IN FISCAL YEAR 2014, 100% OF THE PROCEEDS WERE DONATED TO ELIGIBLE CALIFORNIA CHARITABLE ORGANIZATIONS IN ACCORDANCE WITH CALIFORNIA LEGAL REQUIREMENTS. ICANN SENT $58,866.67 EACH TO THE FOLLOWING CHARITIES: WIKIMEDIA FOUNDATION, INVENEO, AND KIVA MICROFUNDS.

FORM 990, SCHEDULE I, PART I, LINE 2

ORGANIZATION'S PROCEDURES FOR MONITORING GRANTS IN THE UNITED STATES THE GRANTS ARE PROVIDED TO QUALIFIED ORGANIZATIONS. ONCE FUNDS ARE TRANSFERRED, ICANN DOES NOT MONITOR THE FUNDS. THE PURPOSE OF THE FUNDS IS AT THE DISCRETION OF THE GRANTEE.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
First Class Or Charter Travel	Yes (X)	FirstClassOrCharterTravelInd
Written Policy Ref T And E Expnss	Yes (true)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (true)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	Yes (true)	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (17 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
STEVE ANTONOFF
DIRECTOR, HR OPERATION SERVICE	$179,646	$0	$49,453	$0	$0	$0	$23,160	$0	$18,338	$0	$270,597	$0	$0	$0
AKRAM ATALLAH
PRESIDENT, GENERIC DOMAINS DIV	$460,375	$0	$193,647	$0	$0	$0	$33,500	$0	$25,942	$0	$713,464	$0	$0	$0
SUSANNA BENNETT
CHIEF OPERATING OFFICER	$164,111	$0	$93,991	$0	$0	$0	$27,017	$0	$9,239	$0	$294,358	$0	$0	$0
XAVIER CALVEZ
CHIEF FINANCIAL OFFICER	$281,500	$0	$91,519	$0	$0	$0	$28,092	$0	$25,942	$0	$427,053	$0	$0	$0
FADI CHEHADE
CHIEF EXECUTIVE OFFICER	$557,500	$0	$285,388	$0	$0	$0	$30,250	$0	$25,942	$0	$899,080	$0	$0	$0
ELISE GERICH
VP,IANA & TECHNICAL OPERATIONS	$216,718	$0	$70,085	$0	$0	$0	$30,250	$0	$18,424	$0	$335,477	$0	$0	$0
DANIEL HALLORAN
DEPUTY GENERAL COUNSEL	$223,945	$0	$48,372	$0	$0	$0	$30,250	$0	$25,942	$0	$328,509	$0	$0	$0
JAMES HEDLUND
ADVISOR TO THE PRESIDENT	$270,136	$0	$87,184	$0	$0	$0	$30,250	$0	$25,677	$0	$413,247	$0	$0	$0
JOHN JEFFREY
GENERAL COUNSEL & SECRETARY	$402,271	$0	$168,293	$0	$0	$0	$12,750	$0	$25,942	$0	$609,256	$0	$0	$0
DENISE MICHEL
VP, STRAT INIT/ADVISOR TO PRES	$232,122	$0	$94,472	$0	$0	$0	$33,500	$0	$25,942	$0	$386,036	$0	$0	$0
JEFFREY MOSS
CHIEF SECURITY OFFICER	$312,663	$0	$114,365	$0	$0	$0	$30,250	$0	$18,290	$0	$475,568	$0	$0	$0
CYRUS NAMAZI
VP, DNS INDUSTRY ENGAGEMENT	$243,891	$0	$44,252	$0	$0	$0	$30,250	$0	$23,537	$0	$341,930	$0	$0	$0
DAVID OLIVE
VP, POLICY DEVELOPMENT	$247,200	$0	$80,662	$0	$0	$0	$30,250	$0	$25,677	$0	$383,789	$0	$0	$0
MAGUY SERAD
VP, CONTRACTUAL COMPLIANCE SVC	$202,500	$0	$77,465	$0	$0	$0	$34,003	$0	$25,942	$0	$339,910	$0	$0	$0
AMY STATHOS
DEPUTY GENERAL COUNSEL	$245,612	$0	$52,861	$0	$0	$0	$34,000	$0	$9,425	$0	$341,898	$0	$0	$0
NICK TOMASSO
SR DIR, MEETING OPERATIONS	$181,540	$0	$49,708	$0	$0	$0	$29,062	$0	$18,145	$0	$278,455	$0	$0	$0
CHRISTINE WILLETT
VP, GTLD OPERATIONS	$231,250	$0	$98,815	$0	$0	$0	$29,253	$0	$25,942	$0	$385,260	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, SCHEDULE J, PART I, LINE 1A	AMOUNTS LISTED IN PART VII OF FORM 990 AND SCHEDULE J REPRESENT AMOUNTS FOR THE 2013 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 STAFF WITH APPROPRIATE MOTIVATION FOR HIGH PERFORMANCE TOWARDS AGREED OBJECTIVES. THIS FRAMEWORK IS DESCRIBED IN DETAIL WITHIN THE DOCUMENT ENTITLED ICANN STAFF REMUNERATION PRACTICES. HTTPS://WWW.ICANN.ORG/EN/SYSTEM/FILES/FILES/REMUNERATION-PRACTICES-FY15-01 NOV14-EN.PDF
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 STAFF. THE DRIVING ELEMENT OF THIS PHILOSOPHY IS THAT ICANN'S COMPENSATION IS MARKET-BASED. ICANN HAS STAFF 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 INTERNATIONAL STAFF.

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
MELBOURNE IT
BRUCE TONKIN - DIRECTOR	$502,886	SEE PART V	false
AUDA
CHRIS DISSPAIN - DIRECTOR	$280,000	SEE PART V	false

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE L, PART IV	FormAndLineReferenceDesc
Explanation	BUSINESS TRANSACTIONS WITH RELATED PERSONS DR. BRUCE TONKIN IS A VOTING MEMBER OF THE BOARD OF DIRECTORS. DR. TONKIN IS ALSO CHIEF STRATEGY OFFICER OF MELBOURNE IT, AN ICANN ACCREDITED REGISTRAR. REVENUE FROM MELBOURNE IT AMOUNTED TO $502,886 AND $601,918 FOR THE YEARS ENDED JUNE 30, 2014 AND JUNE 30, 2013, RESPECTIVELY, UNDER THE FEE STRUCTURE OF THE STANDARD REGISTRAR ACCREDITATION AGREEMENT. TO AVOID ANY CONFLICT OF INTEREST BETWEEN ICANN AND MELBOURNE IT, DR. TONKIN ABSTAINS FROM VOTING ON ALL MATTERS HE IDENTIFIES AS POTENTIAL CONFLICTS OF INTEREST WHICH COME BEFORE THE BOARD. MR. CHRIS DISSPAIN IS A VOTING MEMBER OF THE BOARD OF DIRECTORS. MR. DISSPAIN IS ALSO CHIEF EXECUTIVE OFFICER OF AUDA, THE POLICY AUTHORITY AND INDUSTRY SELF-REGULATORY BODY FOR .AU DOMAIN NAMES. REVENUE FROM AUDA AMOUNTED TO $280,000 FOR THE YEAR ENDED JUNE 30, 2014, AND $310,000 FOR THE YEAR ENDED JUNE 30, 2013, UNDER THE STRUCTURE OF THE CCTLD AGREEMENT. TO AVOID ANY CONFLICT OF INTEREST BETWEEN ICANN AND AUDA, MR. DISSPAIN ABSTAINS FROM VOTING ON ALL MATTERS HE IDENTIFIES AS POTENTIAL CONFLICTS OF INTEREST WHICH COME BEFORE THE BOARD. IN ADDITION TO THE SPECIFIC DISCLOSURES ABOVE, 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 POTENTIAL CONFLICTS OF INTEREST BEFORE ENTERING INTO DISCUSSION ON SUCH MATTERS. IN ADDITION, THE BOARD COMMITTEE RESPONSIBLE FOR CONFLICTS OF INTEREST REVIEWS ALL BOARD MEMBER CONFLICTS OF INTEREST STATEMENTS. SEE: HTTP://WWW.ICANN.ORG/EN/GROUPS/BOARD/DOCUMENTS/SOIS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (18 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
AMENDED RETURN	ICANN IS SUBMITTING THIS AMENDED FORM 990 TO ACCOUNT FOR CHANGES IN TRANSACTION-BASED FEE REVENUE RECOGNITION. THROUGH THE YEAR ENDED JUNE 30, 2013, ICANN RECOGNIZED NONREFUNDABLE TRANSACTION-BASED FEES COLLECTED FROM REGISTRIES AND REGISTRARS AS EARNED IN THE YEAR THE BILLED FEE APPLIES (FOR EXAMPLE, 1/10TH OF A REGISTRATION TRANSACTION-BASED FEE WAS RECOGNIZED IN EACH YEAR OF A TEN YEAR DOMAIN NAME REGISTRATION). THIS RECOGNITION METHOD WAS BASED ON PREVIOUS INTERPRETATION OF THE CONTRACTS IN WHICH ICANN HAS OBLIGATIONS TO BE FULFILLED OVER THE DURATION OF A SPECIFIC DOMAIN NAME REGISTRATION. GIVEN THE NEW GTLD PROGRAM, AND THE PROSPECTIVE DELEGATION OF HUNDREDS OF NEW REGISTRIES UNDER A NEW BASE REGISTRY AGREEMENT, ICANN HAS CONDUCTED FURTHER ANALYSIS OF ITS REVENUE RECOGNITION METHOD THROUGH REVIEW OF THE EXISTING AND NEW AGREEMENTS WITH REGISTRIES AND REGISTRARS AND THE SPECIFIC ACCOUNTING TREATMENT OF THE TRANSACTION-BASED FEES. UPON FURTHER REVIEW AND ANALYSIS, ICANN HAS DETERMINED THAT THE REGISTRY AND REGISTRAR AGREEMENTS DO NOT INCLUDE ANY OBLIGATIONS FOR ICANN THAT PERTAIN TO EACH SPECIFIC REGISTRATION OF A DOMAIN NAME. ICANN CONSIDERS ITS CONTRACTUAL OBLIGATIONS ARE UNRELATED TO A SPECIFIC DOMAIN NAME REGISTRATION, WHICH THEREFORE DOES NOT CREATE SPECIFIC PERFORMANCE OBLIGATIONS REQUIRING A DEFERRAL OF REVENUE OVER THE DURATION OF THE REGISTRATION. AS A RESULT, ICANN HAS CHANGED ITS REVENUE RECOGNITION METHOD SO THE TRANSACTION-BASED FEES ARE RECOGNIZED AS REVENUE WHEN EACH TRANSACTION OCCURS. ACCORDINGLY, ICANN HAS RESTATED THE OPENING BALANCE OF UNRESTRICTED NET ASSETS AS OF JULY 1, 2012 AND FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2013. LINE ITEMS ON THE RETURN ARE IMPACTED AS FOLLOWS: REFERENCE ORIGINALLY FILED AMENDED PART I, PRIOR YEAR, LINE 9 232,937,659 235,661,084 PART I, PRIOR YEAR, LINE 12 236,182,149 238,905,574 PART I, PRIOR YEAR, LINE 19 85,791,659 88,515,084 PART I, PRIOR YEAR, LINE 20 397,173,980 399,446,218 PART I, PRIOR YEAR, LINE 21 228,443,472 215,952,580 PART I, PRIOR YEAR, LINE 22 168,730,508 183,493,738 PART X, LINE 4, COLUMN A 22,864,094 25,136,432 PART X, LINE 16, COLUMN A 397,173,980 399,446,318 PART X, LINE 19, COLUMN A 203,593,686 191,102,794 PART X, LINE 26, COLUMN A 228,443,472 215,952,580 PART X, LINE 27, COLUMN A 168,730,508 183,493,738 PART X, LINE 33, COLUMN A 168,730,508 183,493,738 PART X, LINE 34, COLUMN A 397,173,980 399,446,318 PART XI, LINE 4 168,730,508 183,493,738 PART XI, LINE 8 14,763,230 0 SCH A, PART III, LINE 2, col d 233,114,259 235,837,684 SCH A, PART III, LINE 2, COL F 555,617,325 558,340,750 SCH A, PART III, LINE 6, COL d 233,770,771 236,494,196 SCH A, PART III, LINE 6, COL F 564,624,833 567,348,258 SCH A, PART III, LINE 7B & 7c, COL d 37,871,606 39,257,218 SCH A, PART III, LINE 7B % 7C, COL F 196,496,212 197,881,824 SCH A, PART III, LINE 8, COL f 368,128,621 369,466,434 SCH A, PART III, LINE 9, COL d 233,770,771 236,494,196 SCH A, PART III, LINE 9, COL F 564,624,833 567,348,258 SCH A, PART III, LINE 13, COL D 236,182,149 238,905,574 SCH A, PART III, LINE 13, COL F 575,086,512 577,809,937 SCH A, PART III, LINE 15 64.01% 63.94% SCH A, PART III, LINE 16 60.88% 60.82% SCH A, PART III, LINE 17 1.82% 1.81% SCH A, PART III, LINE 18 1.89% 1.88% FORM 990, PART I, LINE 1 AND PART III, LINE 1 ORGANIZATION'S MISSIOn THE MISSION OF THE INTERNET CORPORATION FOR ASSIGNED NAMES AND NUMBERS ("ICANN") IS TO PROMOTE THE GLOBAL PUBLIC INTEREST IN THE OPERATIONAL STABILITY OF THE INTERNET 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 DNS ROOT SYSTEM; (IV) OVERSEEING OPERATION OF THE AUTHORITATIVE INTERNET DNS ROOT SERVER SYSTEM; 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 AT WWW.ICANN.ORG.
FORM 990, PART I, LINE 3 AND PART VI, LINE 1A	GOVERNING BODY IN ADDITION TO THE VOTING MEMBERS OF THE BOARD OF DIRECTORS, ICANN'S BYLAWS AS OF JUNE 30, 2014 ALLOWED FOR FOUR (4) NON-VOTING LIAISONS. THE NON-VOTING LIAISONS 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, 2014: 1) HEATHER DRYDEN (GOVERNMENTAL ADVISORY COMMITTEE, 2010 - OCTOBER 2014) 2) RAM MOHAN (SECURITY AND STABILITY ADVISORY COMMITTEE, 2009 - PRESENT) 3) THOMAS NARTEN (IETF, 2005 - JULY 2013) 4) FRANCISCO DA SILVA (TECHNICAL LIAISON GROUP, 2012 - NOVEMBER 2013) 5) JONNE SOININEN (IETF, 2013 - PRESENT) 6) SUZANNE WOOLF (ROOT SERVER SYSTEM ADVISORY COMMITTEE, 2004 - PRESENT) NEW GTLD PROGRAM COMMITTEE IN ORDER TO HAVE EFFICIENT MEETINGS AND TAKE APPROPRIATE ACTIONS WITH RESPECT TO THE NEW GTLD PROGRAM FOR THE CURRENT ROUND OF THE PROGRAM AND AS RELATED TO THE APPLICANT GUIDEBOOK, THE BOARD CREATED THE NEW GTLD PROGRAM COMMITTEE ("NGPC") IN ACCORDANCE WITH ARTICLE XII OF THE BYLAWS. THE NGPC CONSISTS OF ALL BOARD MEMBERS NOT CONFLICTED WITH RESPECT TO THE NEW GTLD PROGRAM. THE BOARD HAS DELEGATED FULL DECISION MAKING AUTHORITY TO THE NGPC AS IT RELATES TO THE CURRENT ROUND OF THE NEW GTLD PROGRAM, WHICH COMMENCED IN JANUARY 2012. ESTABLISHING THIS NEW COMMITTEE WITHOUT CONFLICTED MEMBERS, AND DELEGATING TO IT DECISION MAKING AUTHORITY, PROVIDES SOME DISTINCT ADVANTAGES. FIRST, IT HELPS ELIMINATE ANY UNCERTAINTY FOR CONFLICTED BOARD MEMBERS WITH RESPECT TO ATTENDANCE AT BOARD MEETINGS AND WORKSHOPS SINCE THE NEW GTLD PROGRAM TOPICS CAN BE DEALT WITH AT THE COMMITTEE LEVEL. SECOND, IT ALLOWS FOR ACTIONS TO BE TAKEN WITHOUT A MEETING BY THE COMMITTEE. ACTIONS WITHOUT A MEETING CANNOT BE TAKEN UNLESS DONE VIA ELECTRONIC SUBMISSION BY UNANIMOUS CONSENT; SUCH UNANIMOUS CONSENT CANNOT BE ACHIEVED IF EVEN JUST ONE BOARD MEMBER IS CONFLICTED, AND THEREFORE NOT ALLOWED TO VOTE. THIRD, IT PROVIDES THE COMMUNITY WITH A TRANSPARENT VIEW INTO THE BOARD'S COMMITMENT TO DEALING WITH ACTUAL, POTENTIAL OR PERCEIVED CONFLICTS. THE NGPC MEMBERS AS OF JUNE 30, 2014 INCLUDED: CHERINE CHALABY (CHAIR) FADI CHEHAD (MEMBER) STEPHEN CROCKER (MEMBER) CHRIS DISSPAIN (MEMBER) HEATHER DRYDEN (NON-VOTING LIAISON) BILL GRAHAM (MEMBER) BRUNO LANVIN (MEMBER) OLGA MADRUGA-FORTI (MEMBER) ERIKA MANN (MEMBER) GONZALO NAVARRO (MEMBER) RAYMOND PLZAK (MEMBER) GEORGE SADOWSKY (MEMBER) MIKE SILBER (MEMBER) KUO-WEI WU (MEMBER)
FORM 990, PART III, LINE 4A	PROGRAM SERVICE ACCOMPLISHMENTS AS OF JUNE 30, 2014, THE INTERNET NAMESPACE CONSISTED OF 22 LEGACY, 322 NEW GENERIC TOP LEVEL DOMAINS (GTLDS) AND OVER 250 COUNTRY CODE TOP LEVEL DOMAINS (CCTLDS). EACH GTLD HAS A DESIGNATED "REGISTRY OPERATOR" AND, IN MOST CASES, A REGISTRY AGREEMENT BETWEEN THE OPERATOR (OR SPONSOR) AND ICANN. THE REGISTRY OPERATOR IS RESPONSIBLE FOR THE TECHNICAL OPERATION OF THE GTLD, INCLUDING ALL OF THE NAMES REGISTERED IN THAT TLD. OVER 1,000 ICANN ACCREDITED REGISTRARS INTERACT WITH REGISTRANTS (AND OTHERS) TO PERFORM DOMAIN NAME REGISTRATION AND OTHER RELATED SERVICES FOR NEW GTLDS. THE NEW GTLD PROGRAM HAS PROVIDED A MEANS FOR PROSPECTIVE REGISTRY OPERATORS TO APPLY FOR NEW GTLDS, AND CREATE NEW OPTIONS FOR CONSUMERS. THE PROGRAM OPENED ITS FIRST APPLICATION ROUND IN JANUARY 2012 AND ICANN RECEIVED 1930 APPLICATIONS. ALL APPLICATIONS FOR NEW GTLDS THAT HAVE NOT BEEN WITHDRAWN HAVE COMPLETED INITIAL EVALUATION (IE) PHASE AND, WHERE APPLICABLE, EXTENDED EVALUATION (EE). DURING IE AND EE, ALL APPLICATIONS WERE EVALUATED FOR, AMONG OTHER THINGS, FINANCIAL, TECHNICAL/OPERATIONAL, GEOGRAPHIC NAMES, AND REGISTRY SERVICES. FOLLOWING COMPLETION AND PASSING OF IE, AND EE IF APPLICABLE, FOR EACH APPLICATION, THE REGISTRY AGREEMENT CONTRACTING PHASE OF THE NEW GTLD PROGRAM COMMENCED. CONTRACTING IS A PROCESS THAT RESULTS IN EACH ELIGIBLE APPLICANT ENTERING INTO A REGISTRY AGREEMENT WITH ICANN TO OPERATE A GTLD. NOTE THAT THERE ARE SOME CIRCUMSTANCES THAT EXIST THAT MAY DELAY THE START OF THE CONTRACTING PROCESS INCLUDING, BUT NOT LIMITED TO, PENDING OBJECTION PROCEEDINGS, PENDING ICANN ACCOUNTABILITY MECHANISMS, UNRESOLVED CONTENTION, OR DIRECTION FROM THE ICANN BOARD'S NEW GTLD PROGRAM COMMITTEE. AFTER COMPLETION OF THE CONTRACTING PHASE, THE APPLICANT CAN ELECT TO ENTER INTO PRE-DELEGATION TESTING. PRE-DELEGATION TESTING (PDT) ENSURES THAT AN APPLICANT HAS THE CAPACITY TO OPERATE A NEW GTLD IN A STABLE, SECURE MANNER. EVERY NEW REGISTRY MUST DEMONSTRATE THAT IT HAS ESTABLISHED OPERATIONS IN ACCORDANCE WITH THE TECHNICAL AND OPERATIONAL CRITERIA DESCRIBED IN THE APPLICANT GUIDEBOOK. AFTER PASSING PDT, A REGISTRY'S GTLD CAN BE INTRODUCED INTO THE ROOT ZONE OF THE INTERNET. AS OF JUNE 30, 2014, 322 NEW GTLDS WERE DELEGATED IN THE ROOT ZONE. ICANN IS A MULTISTAKEHOLDER ORGANIZATION THAT COORDINATES THE INTERNET DOMAIN NAME SYSTEM (DNS) AND ADDRESSING FOR THE BENEFIT OF INTERNET USERS WORLDWIDE, ENABLING A SINGLE, INTEROPERABLE INTERNET. ICANN IS RESPONSIBLE FOR THE GLOBAL TECHNICAL COORDINATION OF THE DNS. AS OF JUNE 30, 2014, THERE WERE OVER 240 MILLION INTERNET DOMAIN NAMES, INCLUDING APPROXIMATELY 133 MILLION INTERNET DOMAIN NAMES FOUND IN GENERIC TOP-LEVEL DOMAINS, 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 WWW.ICANN.ORG. NEW GTLD AUCTION ON 4 JUNE 2014, ICANN, THROUGH ITS AUTHORIZED AUCTION SERVICES PROVIDER, COMPLETED THE FIRST ICANN AUCTION TO RESOLVE A CONTENTION SET FOR A NEW GENERIC TOP-LEVEL DOMAIN (GTLD) STRING. 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. THE FIRST ICANN AUCTION RESULTED IN A WINNING BID OF $600,000. SUBSEQUENT AUCTIONS HAVE BEEN SCHEDULED TO OCCUR ON A MONTHLY BASIS THROUGHOUT 2014 AND INTO EARLY 2015. FOR MORE INFORMATION ON AUCTIONS VISIT HTTP://NEWGTLDS.ICANN.ORG/EN/APPLICANTS/AUCTIONS
FORM 990, PART VI, LINE 4	SIGNIFICANT CHANGES TO GOVERNING DOCUMENTS ON 7 FEBRUARY 2014, THE BOARD ADOPTED BYLAWS REVISIONS THAT ELIMINATED THE BOARD LIAISION SEAT THAT WAS HISTORICALLY APPOINTED ON A ROTATIONAL BASIS BY THE TECHNICAL LIAISION GROUP.
FORM 990, PART VI, LINE 7A	BODIES THAT APPOINT MEMBERS OF ICANN'S GOVERNING BODY THE NOMINATING COMMITTEE (NOMCOM) IS RESPONSIBLE FOR THE SELECTION OF EIGHT ICANN VOTING BOARD MEMBERS AND FOR OTHER SELECTIONS AS ARE SET FORTH IN THE BYLAWS. (SEE BYLAWS ARTICLE VII, SECTION 1.) THE NOMCOM IS CHARGED WITH POPULATING A PORTION OF THE ICANN BOARD AS NOTED ABOVE, AS WELL AS 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. THE BYLAWS ALSO STATE 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 CONSTITUENCIES 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 SUPORTING ORGANIZATIONS NAME TWO VOTING BOARD MEMBERS TO THE ICANN BOARD, EACH FOR A THREE-YEAR TERM: THE ADDRESS SUPPORTING ORGANIZATION, THE CCNSO AND THE GNSO. FURTHER, THE AT-LARGE COMMUNITY ALSO NAMES ONE VOTING BOARD MEMBER TO THE ICANN BOARD EVERY THREE YEARS.
FORM 990, PART VI, LINE 10A AND 10B	LOCAL CHAPTERS, BRANCHES AND AFFILIATES DURING FISCAL 2014, ICANN HAD OFFICES OUTSIDE OF THE UNITED STATES IN BRUSSELS, BELGIUM; ISTANBUL, TURKEY; SINGAPORE, SINGAPORE; AND GENEVA, SWITZERLAND; ALL OF WHICH PROVIDED OPERATIONAL SUPPORT TO THEIR RESPECTIVE GEOGRAPHICAL REGIONS.
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 CHIEF FINANCIAL OFFICER (CFO), AND OFFICE OF THE GENERAL COUNSEL REVIEW THE FORM 990, AND THE 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 AND STAFF MEMBERS. THE OFFICE OF THE GENERAL COUNSEL MONITORS THE POLICIES WITH OVERSIGHT BY THE BOARD GOVERNANCE COMMITTEE AS THEY RELATE TO THE BOARD. A CONFLICTS OF INTEREST DISCLOSURE STATEMENT IS COMPLETED ANNUALLY AND SIGNED BY EACH BOARD MEMBER, OFFICER AND KEY EMPLOYEE. THE STAFF MEMBER AND CONTRACTOR DISCLOSURE STATEMENTS ARE REVIEWED BY THE HEAD OF HUMAN RESOURCES AND DISCUSSED WITH GENERAL COUNSEL'S OFFICE IF ANY ISSUES ARISE; THE BOARD LEVEL DISCLOSURE STATEMENTS ARE REVIEWED BY THE OFFICE OF GENERAL COUNSEL AND THE BOARD GOVERNANCE COMMITTEE. THE BOARD MEMBER, OFFICER AND KEY EMPLOYEE CONFLICTS OF INTEREST POLICY CAN BE FOUND AT: HTTP://WWW.ICANN.ORG/EN/GROUPS/BOARD/GOVERNANCE/COI. THIS POLICY DESCRIBES 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 ARE POSTED ON THE WEBSITE AT: HTTP://WWW.ICANN.ORG/EN/GROUPS/BOARD/DOCUMENTS/SOIS
FORM 990, PART VI, LINE 13 & 14	WHISTLEBLOWER POLICY AND DOCUMENT RETENTION AND DESCTRUCTION POLICY ICANN MAINTAINS AN INTERNAL DOCUMENT RETENTION AND DESTRUCTION POLICY AND HISTORICALLY HAS FOLLOWED BEST INDUSTRY PRACTICES FOR RETENTION AND DESTRUCTION. ICANN ALSO MAINTAINS AN INTERNAL WHISTLEBLOWER (OR "ANONYMOUS HOTLIINE") POLICY, THAT ALSO FOLLOWS INDUSTRY BEST PRACTICES.
FORM 990, PART VI, LINES 15A AND 15B	PROCESS FOR DETERMINING COMPENSATION ICANN FOLLOWS PRINCIPLES OF ACCOUNTABILITY AND TRANSPARENCY AND DESCRIBES ITS REMUNERATION PLANS AND PRACTICES, WHICH ARE CONTINUALLY UPDATED. THE MOST CURRENT VERSION OF ICANN'S REMUNERATION PRACTICES REPORT IS POSTED AT: HTTPS://WWW.ICANN.ORG/EN/SYSTEM/FILES/FILES/REMUNERATION-PRACTICES-FY15-01 NOV14-EN.PDF THE PROCESS FOR DETERMINING COMPENSATION, INCLUDING SURVEYS OF COMPARABLE POSITIONS AND OTHER MARKET STUDIES IS DESCRIBED IN THIS REMUNERATION PRACTICES REPORT. EXECUTIVE COMPENSATION IS DISCLOSED AS WELL. SALARIES OF ALL OFFICERS ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS FOLLOWING RECOMMENDATIONS BY 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 FOR EACH OFFICER IS CONFIRMED BY THE BOARD OF DIRECTORS AT THE ANNUAL GENERAL MEETING.
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/FY-2013-FORM-990-EN.PDF IN ADDITION, THE FORM 990 IS POSTED ON THE WWW.GUIDESTAR.ORG WEBSITE. FINALLY, HARD COPIES OF THE FORM 990 ARE AVAILABLE UPON REQUEST. REQUESTS SHOULD BE SUBMITTED TO ICANN'S CFO BY EMAIL TO XAVIER.CALVEZ@ICANN.ORG, OR BY PHONE AT +1.310.301.5838. ICANN POSTS THE ORIGINAL FORM 1023 (APPLICATION FOR TAX-EXEMPT STATUS) ON ITS WEBSITE. THE ORIGINAL FORM 1023 POST IS LOCATED AT: HTTPS://ARCHIVE.ICANN.ORG/EN/FINANCIALS/TAX/US/
FORM 990, PART VI, LINE 19	AVAILABILITY OF GOVERNING DOCS, CONFLICTS OF INTEREST, AND FINANCIAL STMTS IN ACCORDANCE WITH ITS CORPORATE BYLAWS(SEE HTTP://WWW.ICANN.ORG/EN/ABOUT/GOVERNANCE/BYLAWS) AND THE AFFIRMATION OF COMMITMENTS WITH THE UNITED STATES DEPARTMENT OF COMMERCE (SEE HTTPS://WWW.ICANN.ORG/RESOURCES/PAGES/AFFIRMATION-OF-COMMITMENTS-2009-09-3 0-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. SEE: HTTP://WWW.ICANN.ORG/EN/ABOUT/GOVERNANCE AND HTTPS://WWW.ICANN.ORG/RESOURCES/PAGES/GOVERNANCE/FINANCIALS-EN
FORM 990, PART VII	OFFICER/DIRECTOR SERVICE DATES IN PART VII, A DATE FOLLOWING AN OFFICER/DIRECTOR'S NAME INDICATES THE DATE ON WHICH THE OFFICER/DIRECTOR'S SERVICES ENDED. IF NO DATE IS INDICATED, THAT OFFICER/DIRECTOR WAS ACTIVE AS OF JUNE 30, 2014
FORM 990, PART VII, SECTION B	COMPENSATION OF INDEPENDENT CONTRACTORS PAID OVER $1,000,000 AS OF JUNE 30, 2014 IN ADDITION TO THE DISCLOSURE IN FORM 990, PART VII, SECTION B OF THE COMPENSATION OF THE FIVE HIGHEST PAID INDEPENDENT CONTRACTORS, ICANN, BELOW, DISCLOSES THE COMPENSATION OF ALL INDEPENDENT CONTRACTORS PAID OVER $1,000,000 AS OF JUNE 30, 2014. NAME: ERNST & YOUNG U.S. LLP ADDRESS: 200 PLAZA DRIVE, SECAUCUS, NJ 07094 DESCRIPTION OF SERVICES: NEW GTLD PROGRAM COMPENSATION: 17,834,935 REFERENCE: SEE ATTACHMENT 2 NAME: KPMG LLP ADDRESS: 3 CHESTNUT RIDGE ROAD, MONTVALE, NJ 07645-0435 DESCRIPTION OF SERVICES: NEW GTLD PROGRAM COMPENSATION: 16,059,383 REFERENCE: SEE ATTACHMENT 2 NAME: JAS GLOBAL ADVISORS LLC ADDRESS: 150 N. MICHIGAN AVE. SUITE 2800, CHICAGO, IL 60601-7586 DESCRIPTION OF SERVICES: NEW GTLD PROGRAM COMPENSATION: 8,183,122 REFERENCE: SEE ATTACHMENT 2 NAME: INTERCONNECT COMMUNICATIONS LTD ADDRESS: MERLIN HOUSE, STATION ROAD NP16 5PB, CHEPSTOW, UNITED KINGDOM DESCRIPTION OF SERVICES: NEW GTLD PROGRAM COMPENSATION: 4,436,571 REFERENCE: SEE ATTACHMENT 2 NAME: JONES DAY ADDRESS: 555 S. FLOWER ST. 50TH FL. LOS ANGELES, CA 90071 DESCRIPTION OF SERVICES: LEGAL SERVICES COMPENSATION: 3,964,736 REFERENCE: SEE ATTACHMENT 2 NAME: PRICEWATERHOUSECOOPERS LLP ADDRESS: 300 MADISON AVE. NEW YORK, NY 10017 DESCRIPTION OF SERVICES: NEW GTLD PROGRAM COMPENSATION: 2,851,260 NAME: CHAMBRE DE COMMERCE INTERNATIONALE ADDRESS: 33-43 AVENUE DU PRESIDENT WILSON, PARIS 75116, FRANCE DESCRIPTION OF SERVICES: NEW GTLD PROGRAM COMPENSATION: 2,586,977 NAME: INTERISLE CONSULTING GROUP ADDRESS: 4 TIFFANY TRAIL, HOPKINTON, MA 01748 DESCRIPTION OF SERVICES: NEW GTLD PROGRAM COMPENSATION: 2,154,097 NAME: STIFTELSEN FOR INTERNETINFRASTRUKTUR.SE ADDRESS: RINGVAGEN 100 A/BOX 7399, STOCKHOLM 103 91, SWEDEN DESCRIPTION OF SERVICES: NEW GTLD PROGRAM COMPENSATION: 1,904,150 NAME: DANIEL J EDELMAN LTD ADDRESS: SOUTHSIDE 105 VICTORIA ST. LONDON SW1E 6QT, UNITED KINGDOM DESCRIPTION OF SERVICES: COMMUNICATIONS COMPENSATION: 1,229,004 NAME: NEO INNOVATION INC. ADDRESS: 717 MARKET ST. STE. 100, SAN FRANCISCO, CA 94103 DESCRIPTION OF SERVICES: SOFTWARE DEVELOPMENT COMPENSATION: 1,217,800 NAME: RC HOTELS (PTE) LTD ADDRESS: 2 STAMFORD ROAD, SINGAPORE 178882, SINGAPORE DESCRIPTION OF SERVICES: ICANN MEETINGS COMPENSATION: 1,128,869 NAME: TERRA NOVA TOURS ADDRESS: 72 ROODEBLOEM ROAD, CAPE TOWN 7945, SOUTH AFRICA DESCRIPTION OF SERVICES: ICANN MEETINGS COMPENSATION: 1,072,206
FORM 990, PART IX, LINE 11G	FEES FOR SERVICES - OTHER TRANSLATION SERVICES 3,952,429 COMMUNICATIONS 3,675,866 NEW GTLD FINANCIAL AND TECHNICAL EVALUATIONS 3,546,358 NEW GTLD PRE-DELEGATION TESTING 3,467,558 CONSULTING SERVICES 3,430,806 NEW GTLD TRADEMARK CLEARINGHOUSE 2,999,513 STRATEGIC INITIATIVES 2,049,069 TEMPORARY PERSONNEL 1,293,423 RECRUITING SERVICES 749,567 CONTRACTUAL COMPLIANCE 665,743 GOVERNMENT ENGAGEMENT 509,796 INTERNET GOVERNANCE 490,000 POLICY DEVELOPMENT 450,446 DATA ESCROW SERVICES 443,824 NEW GTLD INDEPENDENT OBJECTORS 299,435 ----------- TOTAL 28,023,833
FORM 990, PART IX, LINE 24A	RISK COSTS - GTLD RISK COSTS ARE EXPENSES THAT RELATE TO ANY CONTINGENCIES THAT MAY BE INCURRED BY ICANN AT ANY TIME THROUGHOUT OR AFTER THE NEW GTLD APPLICATION PROCESS. APPROXIMATELY ONE THIRD OF TOTAL FEES CHARGED TO APPLICANTS IN RELATION TO THE NEW GTLD PROGRAM ARE IN ANTICIPATION OF THESE COSTS.
FORM 990, PART XI, LINE 8	FISCAL JUNE 30, 2013 RESTATEMENT OF REVENUE - CHANGE IN TRANSACTION-BASED FEE REVENUE RECOGNITION THROUGH THE YEAR ENDED JUNE 30, 2013, ICANN RECOGNIZED NONREFUNDABLE TRANSACTION-BASED FEES COLLECTED FROM REGISTRIES AND REGISTRARS AS EARNED IN THE YEAR THE BILLED FEE APPLIES (FOR EXAMPLE, 1/10TH OF A REGISTRATION TRANSACTION-BASED FEE WAS RECOGNIZED IN EACH YEAR OF A TEN YEAR DOMAIN NAME REGISTRATION). THIS RECOGNITION METHOD WAS BASED ON A PREVIOUS INTERPRETATION OF THE CONTRACTS THAT ICANN HAS OBLIGATIONS UNDER THOSE CONTRACTS THAT MUST BE FULFILLED OVER THE DURATION OF A SPECIFIC DOMAIN NAME REGISTRATION. GIVEN THE NEW GTLD PROGRAM, AND THE PROSPECTIVE DELEGATION OF HUNDREDS OF NEW REGISTRIES UNDER A NEW BASE REGISTRY AGREEMENT, ICANN HAS CONDUCTED FURTHER ANALYSIS OF ITS REVENUE RECOGNITION METHOD THROUGH REVIEW OF THE EXISTING AND NEW AGREEMENTS WITH REGISTRIES AND REGISTRARS AND THE SPECIFIC ACCOUNTING TREATMENT OF THE TRANSACTION-BASED FEES. UPON THIS FURTHER REVIEW AND ANALYSIS, ICANN HAS DETERMINED THAT THE REGISTRY AND REGISTRAR AGREEMENTS DO NOT INCLUDE ANY OBLIGATIONS FOR ICANN THAT PERTAIN TO EACH SPECIFIC REGISTRATION OF A DOMAIN NAME. ICANN CONSIDERS THAT ITS CONTRACTUAL OBLIGATIONS ARE UNRELATED TO A SPECIFIC DOMAIN NAME REGISTRATION, WHICH THEREFORE DOES NOT CREATE SPECIFIC PERFORMANCE OBLIGATIONS WHICH WOULD REQUIRE A DEFERRAL OF REVENUE OVER THE DURATION OF THE REGISTRATION. AS A RESULT, ICANN HAS CHANGED ITS REVENUE RECOGNITION METHOD SO THAT THE TRANSACTION-BASED FEES ARE RECOGNIZED AS REVENUE WHEN EACH TRANSACTION OCCURS. ACCORDINGLY, ICANN HAS RESTATED THE OPENING BALANCE OF UNRESTRICTED NET ASSETS AS OF JULY 1, 2012 AND FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2013.
FORM 990, PART XI, LINE 9	OTHER CHANGES IN NET ASSETS FOREIGN EXCHANGE GAIN(LOSS) (132,076) ROUNDING (9) ------------- $(132,085)