The Wireless Foundation

“The wireless foundation's 2024 form 990 was prepared by pwc us tax llp and reviewed by management and the wireless foundation's audit committee. A copy of the return was also provided to the wireless foundation's board of directors and officers. All members of the governing body were given the opportunity to review the document. All appropriate changes were incorporated in the final form before submission to the irs.”

“At the start of each fiscal year, the wireless foundation seeks to ensure compliance with its conflict of interest policy by having employees with decision-making authority over the wireless foundation activities disclose any situation or areas of actual or potential conflicts of interest by completing a disclosure statement detailing any professional, business, or volunteer positions or responsibilities that might give rise to conflicts. In addition, annually the wireless foundation requests that each board member disclose any potential conflicts of interest with respect to serving on the board of directors. When conflicts or potential conflicts arise, they are evaluated by the ctia general counsel's office with the assistance of outside legal counsel if necessary. Conflicts are resolved through coordination with the president, and if appropriate, the board chairperson.”

“Ctia, a related organization pays the compensation for the wireless foundation's president, secretary and executive director. As such, the review of the compensation is performed by ctia. The following is ctia's process for determining compensation: ctia's compensation committee reviews and approves the compensation of ctia's ceo. The committee meets annually and consists of up to six independent board members. Ctia engages an independent compensation consultant to provide market data for similar positions, organizations and industry. The decisions of the compensation committee are contemporaneously substantiated by the approval of minutes with the terms of the ceo's compensation being detailed in an employment contract. For employers other than the ceo, ctia performs an annual market analysis to determine if compensation is comparable to similar organizations and industries.”

“The wireless foundation makes available to the public its audited statements of activities based upon request. The governing documents and the conflict of interest policy are made available to the wireless foundation's governing body. They are not available to the public.”

“A supervisory relationship historically exists between the wireless foundation and its supported organization, ctia the wireless foundation was formed by the member companies of the ctia in 1991. As of 12/31/2024, the wireless foundation had ten board members. The composition of the wireless foundation's board included two employees of ctia, and eight employees of ctia member companies. The majority of the directors of the wireless foundation work for ctia member companies which have representation on ctia's board of directors. For instance, a ctia member company may have a director on the board of the wireless foundation as well as on the board of ctia.”

“Other program services (expenses $192,062; including grants of $55,000; revenue $0) accelerator - accelerator partnerships is a program supporting nonprofit and mission-driven enterprises that facilitate tech social entrepreneurs' work. With an emphasis on impact at scale, the foundation partners with organizations that nurture and develop the potential of social entrepreneurs to deliver positive outcomes made possible by wireless technology.”

“The wireless foundation has obtained a copy of ctia's determination letter and keeps it on file. On an annual basis the wireless foundation reviews the tax status of ctia to ensure the 509(a)(2) support test is met. This test requires that the organization receive more than one-third of its support from contributions from the general public and can receive no more than one-third of its support from gross investment income and unrelated business taxable income. Both of these tests are fully met.”

“The wireless foundation does not provide ctia, a section 501(c)(6) entity, with monetary support.”

“The wireless foundation provides grants to organizations that are dedicated to developing and supporting initiatives within the wireless community for the benefit of the american wireless consumer. The wireless foundation works closely with ctia to identify the programs and strategic areas to be supported and which organizations are to receive grants. The wireless foundation ensures that it makes all its grants to or for the benefit of americans and their communities.”