Liabilities / Assets
9th percentile
Tied with the lowest-debt nonprofits in its peer group.
Arrl Foundation Inc
EIN 23-7325472 • 501(c)3 • Newington, CT
Profile
The organization's purpose is to advance the art, science, and societal benefits of the amateur radio service by awarding financial grants and scholarships to individuals and organizations in support of their charitable, educational, and scientific efforts.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
10th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
92nd percentile
Higher net margin than 92% of similar nonprofits.
Top Officer Pay
53rd percentile
Higher top officer pay than 53% of similar nonprofits.
Top officer pay equals 7.1% of source-year revenue.
Asset Growth
37th percentile
Faster asset growth than 37% of similar nonprofits.
Revenue Growth
81st percentile
Faster revenue growth than 81% of similar nonprofits.
Balance Sheet
Assets
Up$12,465,817
Up $2,564,305 (+26%) from 2024
Liabilities
Flat$0
Flat from 2024
Net Assets
Up$12,465,817
Up $2,564,305 (+26%) from 2024
Revenue
Up$3,192,262
Up $1,291,143 (+68%) from 2024
Expenses
Up$1,345,103
Up $648,564 (+93%) from 2024
Net Income
Up$1,847,159
Up $642,579 (+53%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $12,465,817
- Liabilities
- $0
- Net assets
- $12,465,817
- Revenue
- $3,192,262
- Expenses
- $1,345,103
- Net income
- $1,847,159
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Feb 26, 2026
- Return Version
- 2024v5.5
- Gross Receipts
- $6,543,705
Mission and Program Overview
Mission
The purposes for which the foundation 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, newspapers and pamphlets necessary or incidental to any of the above purposes.
To administer programs that support the amateur radio community.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $8,821,072 | $11,243,806 | ▲ $2,422,734 |
| Savings and Temporary Cash Investments | $911,884 | $948,159 | ▲ $36,275 |
| Cash and Non-Interest-Bearing Accounts | $110,340 | $214,380 | ▲ $104,040 |
| Accounts Receivable | $38,757 | $39,360 | ▲ $603 |
| Prepaid Expenses and Deferred Charges | $19,459 | $20,112 | ▲ $653 |
| Total Assets | $9,901,512 | $12,465,817 | ▲ $2,564,305 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $7,604,821 | $7,751,497 | ▲ $146,676 |
| Net Assets Without Donor Restrictions | $2,296,691 | $4,714,320 | ▲ $2,417,629 |
| Total Net Assets Fund Balance | $9,901,512 | $12,465,817 | ▲ $2,564,305 |
| Total Liabilities and Net Assets / Fund Balance | $9,901,512 | $12,465,817 | ▲ $2,564,305 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $5,038,840 | $2,113,100 | ▲ $621,011 | - | $7,597,922 |
| 2023 | $4,528,658 | $130,284 | ▲ $504,594 | - | $5,038,840 |
| 2022 | $4,268,208 | $7,175 | ▲ $397,659 | - | $4,528,658 |
| 2021 | $4,849,258 | $41,024 | ▼ $464,772 | - | $4,268,208 |
| 2020 | $4,016,512 | $253,466 | ▲ $692,596 | - | $4,849,258 |
Compensation and Service Providers
Employees
| Name | Title | Other | Total |
|---|---|---|---|
| Christina Lessard | Secretary | $84,530 | $84,530 |
Board Members and Trustees
| Name | Title |
|---|---|
| David Norris | President |
| David Minster | Vice President |
| Art Zygielbaum | Director |
| Bill Lippert | Director |
| Craig Thompson | Director |
| Ed Snyder | Director |
| Kermit Carlson | Director |
| Mark J Tharp | Director |
| Tom Frenaye | Director |
| Carl Leutzelschwab | Outgoing Director |
| Rick Niswander | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $2,829,795
- Program Service Revenue
- $0
- Investment Income
- $362,467
- Other Revenue
- $0
- All Other Contributions
- $2,829,795
- Change in Net Assets
- $1,847,159
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $3,192,262
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $724,146
- Total Revenue per Audited Statements
- $3,916,408
- Total Revenue per Form 990
- $3,192,262
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $1,239,257 |
| Other Expenses | $105,846 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Individuals | $678,528 | - | - | $678,528 |
| Grants to Domestic Orgs | $560,729 | - | - | $560,729 |
| Fees for Services Management | - | $68,579 | - | $68,579 |
| Fees for Services Accounting | - | $14,201 | - | $14,201 |
| Other Expenses | - | $1,011 | - | $1,011 |
| Office Expenses | - | $545 | - | $545 |
| Total Functional Expenses | $1,239,257 | $105,846 | $0 | $1,345,103 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,352,103 |
| Expenses per Audited Statements | $1,345,103 |
| Total Expenses per Form 990 | $1,345,103 |
| Expenses Not Reported on Form 990 | $7,000 |
| Expenses Not Reported on Financial Statements | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section B, Line 11B
“The form 990 is prepared with the assistance of the independent accountants and, before filing, is reconciled to the organization's books and records and reviewed by the controller of the supported 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
“No less frequently than once a year, each board member shall promptly submit a statement to the foundation president identifying all business and other affiliations in which the board member has a financial interest, as defined. A board member shall promptly disclose to the foundation president any situation where a family member (spouse, child, grandchild, niece or nephew) has applied for an arrl foundation scholarship. If the board member serves on the scholarship committee, the foundation president will advise the chairman of the scholarship committee and the board member will recuse himself from the scholarship selection process for that year. Except in the instance of a continuing and pervasive conflict, no action shall be taken when a board member fully discloses to the board his or her financial interest and abstains from participation in the board's consideration of the proposed transaction, contract, or arrangement could reasonably be considered to a "financial benefit" to such board member, as defined, whether or not the board member believes a conflict exists. After disclosure of the potential conflict of interest, the foundation president and disinterested members of the arrl foundation board 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 foundation president has addressed the actual or possible conflict of interest. Decisions regarding conflicts of interest will be reviewed by the foundation president and disinterested foundation directors shall be limited to the materials submitted which are pertinent to the proposed conflict of interest. A majority of the board of directors is required to reverse any decision. Each board member shall annually sign a statement which affirms that such person: has received a copy of the current conflict of interest policy; has read and understands the policy; has agreed to comply with the policy; and understands that the arrl foundation 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 C, Line 19
“The organization's by laws, articles of association and financial statements are all posted on arrl's web site.”
Filing and Contact Details
Filer
- Filer Name
- Arrl Foundation Inc
- EIN
- 23-7325472
- Phone
- 8605940200
- Address
- 225 MAIN STREET, NEWINGTON, CT 06111
Signing Officer
- Name
- Christina Lessard
- Title
- Secretary
- Phone
- 8605940200
- Signed
- 2026-02-26
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Christina Lessard
- Formed
- 1973
- Legal Domicile
- Ct
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 0
- Volunteers
- 10
Preparer
- Firm
- Cohnreznick Advisory LLC
- Address
- 350 CHURCH STREET 12TH FLOOR, HARTFORD, CT 06103
- Preparer
- Lori Rothe Yokobosky
- Phone
- 9592007000
Supplemental Narrative
Financial Statement Notes
PART V, LINE 4:
“The foundation has adopted investment and spending policies for endowment assets that attempt to provide a predictable stream of funding to programs supported by its endowment while seeking to maintain the purchasing power of the endowment assets.”
PART X, LINE 2:
“Management has analyzed the tax positions taken by the foundation and has concluded that, as of june 30, 2025 and 2024, 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. The foundation's federal information returns prior to fiscal year 2022 are closed and management continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. If the foundation had unrelated business income taxes, it would recognize interest and penalties associated with any tax matters as part of the income tax provision and include accrued interest and penalties with the related tax liability in the statements of financial position.”
Raw XML AppendixShowing 400 of 506 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/Desc | 0 | THE ORGANIZATION HAS PROGRAMS FOR AMATEUR RADIO AWARD SCHOLARSHIPS FOR HIGHER EDUCATION, AWARD GRANTS FOR AMATEUR RADIO PROJECTS, AND AWARD SPECIAL AMATEUR RADIO PROGRAM GRANTS FOR THE VICTOR C. CLARK YOUTH INCENTIVE PROGRAM AND THE JESSE A. BIEBERMAN MERITORIOUS MEMBERSHIP PROGRAM. THE FOUNDATION PROVIDED SCHOLARSHIPS TO 126 STUDENTS AND GRANTS TO 79 AMATEUR RADIO ORGANIZATIONS DURING THE YEAR. |
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| IRS990/MissionDesc | 0 | THE ORGANIZATION'S PURPOSE IS TO ADVANCE THE ART, SCIENCE, AND SOCIETAL BENEFITS OF THE AMATEUR RADIO SERVICE BY AWARDING FINANCIAL GRANTS AND SCHOLARSHIPS TO INDIVIDUALS AND ORGANIZATIONS IN SUPPORT OF THEIR CHARITABLE, EDUCATIONAL, AND SCIENTIFIC EFFORTS. |
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | THE ORGANIZATION PROVIDES SCHOLARSHIPS AND GRANTS AS PART OF ITS MISSION, AS FURTHER DISCLOSED ON SCHEDULE I. |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FOUNDATION AND HAS CONCLUDED THAT, AS OF JUNE 30, 2025 AND 2024, 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. THE FOUNDATION'S FEDERAL INFORMATION RETURNS PRIOR TO FISCAL YEAR 2022 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. IF THE FOUNDATION HAD UNRELATED BUSINESS INCOME TAXES, IT WOULD RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH ANY TAX MATTERS AS PART OF THE INCOME TAX PROVISION AND INCLUDE ACCRUED INTEREST AND PENALTIES WITH THE RELATED TAX LIABILITY IN THE STATEMENTS OF FINANCIAL POSITION. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART V, LINE 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART X, LINE 2: |
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| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | THE ARRL FOUNDATION GENERALLY AWARDS INITIAL FUNDING TO ORGANIZATIONS FOR NEW AMATEUR RADIO RELATED PROJECTS. THE FUNDING AWARDS RANGE FROM $500 TO $36,000. THE FOUNDATION RARELY AWARDS FOLLOW UP GRANTS. THE FOCUS OF THE GRANT PROGRAM IS TO SUPPORT AMATEUR RADIO ORGANIZATIONS WITH PROGRAMS TO EDUCATE, LICENSE AND SUPPORT AMATEUR RADIO ACTIVITIES WITH EMPHASIS ON YOUTH-BASED ACTIVITIES. THE REVIEW PROCESS FOR GRANT PROPOSALS TAKES 8 TO 10 WEEKS. PROPOSALS ARE SENT TO THE GRANTS COMMITTEE THAT MAKES A RECOMMENDATION TO THE FULL FOUNDATION BOARD. A MAJORITY VOTE OF THE FULL BOARD IS REQUIRED FOR GRANT APPROVAL. THE GRANTS COMMITTEE MAY HAVE QUESTIONS OR SEEK CLARIFICATIONS FROM APPLICANTS. RESPONSES TO SUCH INQUIRIES ARE REQUIRED IN WRITING (VIA EMAIL) BEFORE THE REVIEW PROCESS IS FINALIZED AND THE PROPOSAL IS SUBMITTED FOR BOARD VOTE. GRANTEES ARE REQUIRED TO PROVIDE THE ARRL FOUNDATION WITH PROGRESS REPORTS AND FINAL REPORTS ON THE COMPLETION OF THE PROJECT, DETAILING THE RESULTS AND IMPACT OF THE PROJECT, AND A FINAL FINANCIAL REPORT. THE ARRL FOUNDATION AWARDS ANNUAL SCHOLARSHIPS TO QUALIFIED APPLICANTS. EACH SCHOLARSHIP HAS DISTINCT QUALIFICATION REQUIREMENTS AND IS PREFUNDED THROUGH DONATIONS AND EARNINGS ON THOSE DONATIONS. RECIPIENTS OF THE SCHOLARSHIPS ARE DETERMINED BY THE ARRL FOUNDATION SCHOLARSHIP COMMITTEE AFTER A RIGOROUS REVIEW OF APPLICATIONS AND SUPPORTING DOCUMENTS. MOST SCHOLARSHIPS HAVE ELIGIBILITY REQUIREMENTS SUCH AS AREA OF STUDY AND/OR REGIONAL CRITERIA, AS DICTATED BY THE DONOR IN THE TERMS OF REFERENCE WHEN THE SCHOLARSHIP WAS CREATED. SCHOLARSHIPS, WITH ONE EXCEPTION, ARE MERIT BASED AND THE MOST QUALIFIED RECIPIENT(S) IS SELECTED BASED ON THESE REQUIREMENTS. MEMBERS OF THE SCHOLARSHIP COMMITTEE ARE APPOINTED ANNUALLY BY THE ARRL FOUNDATION BOARD PRESIDENT. THE ARRL FOUNDATION AWARDS MORE THAN 80 SCHOLARSHIPS ANNUALLY. MONETARY AWARDS ARE PAID DIRECTLY TO THE EDUCATIONAL FACILITY THE RECIPIENT WILL ATTEND. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE FORM 990 IS PREPARED WITH THE ASSISTANCE OF THE INDEPENDENT ACCOUNTANTS AND, BEFORE FILING, IS RECONCILED TO THE ORGANIZATION'S BOOKS AND RECORDS AND REVIEWED BY THE CONTROLLER OF THE SUPPORTED ORGANIZATION. ALSO, PRIOR TO FILING WITH THE IRS, AN ELECTRONIC COPY IS PROVIDED TO MEMBERS OF THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | NO LESS FREQUENTLY THAN ONCE A YEAR, EACH BOARD MEMBER SHALL PROMPTLY SUBMIT A STATEMENT TO THE FOUNDATION PRESIDENT IDENTIFYING ALL BUSINESS AND OTHER AFFILIATIONS IN WHICH THE BOARD MEMBER HAS A FINANCIAL INTEREST, AS DEFINED. A BOARD MEMBER SHALL PROMPTLY DISCLOSE TO THE FOUNDATION PRESIDENT ANY SITUATION WHERE A FAMILY MEMBER (SPOUSE, CHILD, GRANDCHILD, NIECE OR NEPHEW) HAS APPLIED FOR AN ARRL FOUNDATION SCHOLARSHIP. IF THE BOARD MEMBER SERVES ON THE SCHOLARSHIP COMMITTEE, THE FOUNDATION PRESIDENT WILL ADVISE THE CHAIRMAN OF THE SCHOLARSHIP COMMITTEE AND THE BOARD MEMBER WILL RECUSE HIMSELF FROM THE SCHOLARSHIP SELECTION PROCESS FOR THAT YEAR. EXCEPT IN THE INSTANCE OF A CONTINUING AND PERVASIVE CONFLICT, NO ACTION SHALL BE TAKEN WHEN A BOARD MEMBER FULLY DISCLOSES TO THE BOARD HIS OR HER FINANCIAL INTEREST AND ABSTAINS FROM PARTICIPATION IN THE BOARD'S CONSIDERATION OF THE PROPOSED TRANSACTION, CONTRACT, OR ARRANGEMENT COULD REASONABLY BE CONSIDERED TO A "FINANCIAL BENEFIT" TO SUCH BOARD MEMBER, AS DEFINED, WHETHER OR NOT THE BOARD MEMBER BELIEVES A CONFLICT EXISTS. AFTER DISCLOSURE OF THE POTENTIAL CONFLICT OF INTEREST, THE FOUNDATION PRESIDENT AND DISINTERESTED MEMBERS OF THE ARRL FOUNDATION BOARD 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 FOUNDATION PRESIDENT HAS ADDRESSED THE ACTUAL OR POSSIBLE CONFLICT OF INTEREST. DECISIONS REGARDING CONFLICTS OF INTEREST WILL BE REVIEWED BY THE FOUNDATION PRESIDENT AND DISINTERESTED FOUNDATION DIRECTORS SHALL BE LIMITED TO THE MATERIALS SUBMITTED WHICH ARE PERTINENT TO THE PROPOSED CONFLICT OF INTEREST. A MAJORITY OF THE BOARD OF DIRECTORS IS REQUIRED TO REVERSE ANY DECISION. EACH BOARD MEMBER SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: HAS RECEIVED A COPY OF THE CURRENT CONFLICT OF INTEREST POLICY; HAS READ AND UNDERSTANDS THE POLICY; HAS AGREED TO COMPLY WITH THE POLICY; AND UNDERSTANDS THAT THE ARRL FOUNDATION 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION'S BY LAWS, ARTICLES OF ASSOCIATION AND FINANCIAL STATEMENTS ARE ALL POSTED ON ARRL'S WEB SITE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
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