Civic Intelligence

International Age Rating Coalition

EIN 47-2494638 • 501(c)6 • New York, NY

Profile

The purpose of iarc is to assist in and encourage the dissemination of information to the consumer public regarding the age suitability of the interactive entertainment software industry's products in a standardized and credible format, through the creation and administration of a single process for the assignment of age ratings from multiple rating authorities around the world.

420 Lexington Ave 2900New York, NY 10170

www.globalratings.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

97th percentile

1.00x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

95th percentile

1.04x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Net Margin

34th percentile

0.0%

Higher net margin than 34% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

94th percentile

$421,639

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 12.1% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Asset Growth

80th percentile

19%

Faster asset growth than 80% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Revenue Growth

75th percentile

17%

Faster revenue growth than 75% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Assets

Up

$3,622,598

Up $1,050,099 (+41%) from 2023

Liabilities

Up

$3,622,598

Up $1,050,099 (+41%) from 2023

Net Assets

Flat

$0

Flat from 2023

Revenue

Up

$3,497,599

Up $962,599 (+38%) from 2023

Expenses

Up

$3,497,599

Up $962,599 (+38%) from 2023

Net Income

Flat

$0

Flat from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2015: $158,333Liabilities 2015: $158,333Net Assets 2015: $02015Assets 2016: $945,694Liabilities 2016: $945,694Net Assets 2016: $02016Assets 2017: $1,367,678Liabilities 2017: $1,367,678Net Assets 2017: $02017Assets 2018: $1,384,356Liabilities 2018: $1,384,356Net Assets 2018: $02018Assets 2019: $2,083,826Liabilities 2019: $2,083,826Net Assets 2019: $02019Assets 2020: $2,261,063Liabilities 2020: $2,261,063Net Assets 2020: $02020Assets 2021: $2,576,818Liabilities 2021: $2,576,818Net Assets 2021: $02021Assets 2022: $2,675,647Liabilities 2022: $2,675,647Net Assets 2022: $02022Assets 2023: $2,572,499Liabilities 2023: $2,572,499Net Assets 2023: $02023Assets 2025: $3,622,598Liabilities 2025: $3,622,598Net Assets 2025: $02025

Highlighted filing

2025

Assets$3,622,598
Liabilities$3,622,598
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0Revenue 2015: $126,967Expenses 2015: $112,361Net Income 2015: $14,6062015Revenue 2016: $918,750Expenses 2016: $918,750Net Income 2016: $02016Revenue 2017: $1,320,833Expenses 2017: $1,320,833Net Income 2017: $02017Revenue 2018: $1,337,500Expenses 2018: $1,337,500Net Income 2018: $02018Revenue 2019: $1,916,609Expenses 2019: $1,916,609Net Income 2019: $02019Revenue 2020: $2,230,545Expenses 2020: $2,230,545Net Income 2020: $02020Revenue 2021: $2,560,372Expenses 2021: $2,560,372Net Income 2021: $02021Revenue 2022: $2,675,848Expenses 2022: $2,675,848Net Income 2022: $02022Revenue 2023: $2,535,000Expenses 2023: $2,535,000Net Income 2023: $02023Revenue 2025: $3,497,599Expenses 2025: $3,497,599Net Income 2025: $02025

Highlighted filing

2025

Revenue$3,497,599
Expenses$3,497,599
Net Income$0

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jan 21, 2026
Return Version
2024v5.5
Gross Receipts
$3,497,599
Mission and Program Overview

Mission

Iarc provides a globally streamlined age classification process for digital games and mobile apps, helping to ensure that today's digital consumers have consistent access to established and trusted age ratings across game devices to help make informed choices.

Iarc provides a streamlined system for app and game developers to obtain age ratings that consumers recognize and trust.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,715,458$2,098,272▲ $382,814
Accounts Receivable$472,386$923,945▲ $451,559
Cash and Non-Interest-Bearing Accounts$666,594$600,381▼ $66,213
Total Assets$2,854,438$3,622,598▲ $768,160
Liabilities
Accounts Payable and Accrued Expenses$2,854,438$3,497,598▲ $643,160
Deferred Revenue$0$125,000▲ $125,000
Total Liabilities$2,854,438$3,622,598▲ $768,160
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$2,854,438$3,622,598▲ $768,160
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David KassackSVP Finance & OperationsPT$292,045$129,594$421,639
Julie KittSecretaryPT$266,637$118,185$384,822

Board Members and Trustees

NameTitle
Patricia E VanceChairperson
Simon LittleVice-chairperson
Elisabeth SeckerDirector
Mitchell ColeDirector
Taegeon SeoDIRECTOR (FROM AUG '24)
Kyuchul KimDIRECTOR (TO AUG '24)
Lorenzo Von PetersdorffDIRECTOR (TO MAY '24)
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,392,188
Investment Income
$105,411
Other Revenue
$0
Change in Net Assets
$0

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,497,599
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$468,245
Total Revenue per Audited Statements
$3,965,844
Total Revenue per Form 990
$3,497,599
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,497,599
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Royalties---$2,103,288
Office Expenses---$144,883
Other Expenses---$139,519
Information Technology---$94,607
Advertising---$26,010
Fees for Services Accounting---$22,700
Fees for Services Legal---$7,371
Total Functional Expenses$0$0$0$3,497,599

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,965,844
Expenses per Audited Statements$3,497,599
Total Expenses per Form 990$3,497,599
Expenses Not Reported on Form 990$468,245
Expenses Not Reported on Financial Statements$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$1,625,000

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
EuropeProgram ServicesRoyalties & Reimbursements00$1,209,000
East Asia & PacificProgram ServicesRoyalties & Reimbursements00$416,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Has one class of members (known as "charter rating authorities") that may each appoint one director to the board. The term length of each appointed board member is at the discretion of the appointing charter rating authority.

Form 990, Part VI, Section A, Line 7A

Charter rating authorities that may each appoint one director to the board.

Form 990, Part VI, Section A, Line 7B

Each charter rating authority may appoint one director and may remove that same director at their discretion.

Form 990, Part VI, Section B, Line 11B

The coalition's chairman and the senior vice president of finance & operations will review the form 990 prior to filing with the internal revenue service.

Form 990, Part VI, Section C, Line 19

The organization does not make its governing documents or financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
International Age Rating Coalition
EIN
47-2494638
Phone
9175223240
Address
420 LEXINGTON AVE 2900, NEW YORK, NY 10170

Signing Officer

Name
David Kassack
Title
SVP-finance & Operations
Phone
9175223240
Signed
2026-01-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patricia Vance
Formed
2013
Legal Domicile
De
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
7

Preparer

Firm
Johnson Lambert Llp
Address
4242 SIX FORKS ROAD SUITE 1500, RALEIGH, NC 27609
Preparer
J Calvin Marks
Phone
9197196400
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

There are no tax positions held by iarc that are considered to be uncertain.

Raw XML Appendix387 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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IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt01625000
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt01625000
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0292045
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1266637
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount084105
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount170875
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt018340
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt115476
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt027149
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt131834
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DAVID KASSACK
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JULIE KITT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SVP FINANCE & OPERATIONS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1SECRETARY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0421639
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1384822
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0TWO COMPENSATED EMPLOYEES OF ENTERTAINMENT SOFTWARE ASSOCIATION (AN UNRELATED ORGANIZATION) PERFORM SERVICES FOR THE INTERNATIONAL AGE RATING COALITION. THE TOTAL COMPENSATION RECEIVED IN THEIR ROLES AT ENTERTAINMENT SOFTWARE ASSOCIATION (WHICH INCLUDES AMOUNTS RECEIVED RELATED TO THE SERVICES RENDERED TO THE INTERNATIONAL AGE RATING COALITION) IS AS FOLLOWS: DAVID KASSACK - $389,524 (INCLUDING $18,340 IN DEFERRED COMPENSATION AND $27,149 IN NONTAXABLE BENEFITS) JULIE KITT - $355,562 (INCLUDING $15,476 IN DEFERRED COMPENSATION AND $31,834 IN NONTAXABLE BENEFITS)
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VII, LINE 5:
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HAS ONE CLASS OF MEMBERS (KNOWN AS "CHARTER RATING AUTHORITIES") THAT MAY EACH APPOINT ONE DIRECTOR TO THE BOARD. THE TERM LENGTH OF EACH APPOINTED BOARD MEMBER IS AT THE DISCRETION OF THE APPOINTING CHARTER RATING AUTHORITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CHARTER RATING AUTHORITIES THAT MAY EACH APPOINT ONE DIRECTOR TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH CHARTER RATING AUTHORITY MAY APPOINT ONE DIRECTOR AND MAY REMOVE THAT SAME DIRECTOR AT THEIR DISCRETION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COALITION'S CHAIRMAN AND THE SENIOR VICE PRESIDENT OF FINANCE & OPERATIONS WILL REVIEW THE FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02854438
IRS990/TotalAssetsEOYAmt03622598
IRS990/TotalAssetsGrp/BOYAmt02854438
IRS990/TotalAssetsGrp/EOYAmt03622598
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt03497599
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02854438
IRS990/TotalLiabilitiesEOYAmt03622598
IRS990/TotalLiabilitiesGrp/BOYAmt02854438
IRS990/TotalLiabilitiesGrp/EOYAmt03622598
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt092799
IRS990/TotalProgramServiceRevenueAmt03392188
IRS990/TotalReportableCompFromOrgAmt0713662
IRS990/TotalRevenueGrp/ExclusionAmt0105411
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03392188
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03497599
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02854438
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03622598
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0420 LEXINGTON AVE 2900
IRS990/USAddress/CityNm0NEW YORK
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010170
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.GLOBALRATINGS.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID KASSACK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SVP-FINANCE & OPERATIONS
ReturnHeader/BusinessOfficerGrp/PhoneNum09175223240
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INTERNATIONAL AGE RATING COALITION
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0472494638
ReturnHeader/Filer/PhoneNum09175223240
ReturnHeader/Filer/USAddress/AddressLine1Txt0420 LEXINGTON AVE 2900
ReturnHeader/Filer/USAddress/CityNm0NEW YORK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010170
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521446779
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHNSON LAMBERT LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04242 SIX FORKS ROAD SUITE 1500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RALEIGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd027609
ReturnHeader/PreparerPersonGrp/PhoneNum09197196400
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J CALVIN MARKS
ReturnHeader/ReturnTs02026-01-21T16:05:09-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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