Civic Intelligence

Internet Society

990 • Fiscal year 2013 • EIN 54-1650477

Jan 01, 2013 to Dec 31, 2013 • Filed on Sep 23, 2014

1775 Wiehle AvenueSuite 201Fredericksburg, VA 20190-5108

(703) 439-2120

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

36th percentile

0.20x

Higher debt load relative to assets than 36% of similar nonprofits.

2013 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2013

Liabilities / Revenue

22nd percentile

0.15x

Higher debt load relative to revenue than 22% of similar nonprofits.

2013 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2013

Net Margin

77th percentile

20%

Higher net margin than 77% of similar nonprofits.

2013 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2013

Top Officer Pay

81st percentile

$820,144

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2013 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2013

Asset Growth

96th percentile

50%

Faster asset growth than 96% of similar nonprofits.

2013 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$32,554,674

Up $12,911,065 (+66%) from 2011

Net Assets

Up

$25,922,989

Up $10,004,435 (+63%) from 2011

Liabilities

Up

$6,631,685

Up $2,906,630 (+78%) from 2011

Revenue

$45,675,234

No earlier filing loaded for comparison.

Expenses

Up

$36,661,197

Up $9,739,802 (+36%) from 2011

Net Income

$9,014,037

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$80M$60M$40M$20M$0Assets 2010: $16,814,633Liabilities 2010: $3,501,113Net Assets 2010: $13,313,5202010Assets 2011: $19,643,609Liabilities 2011: $3,725,055Net Assets 2011: $15,918,5542011Assets 2013: $32,554,674Liabilities 2013: $6,631,685Net Assets 2013: $25,922,9892013Assets 2014: $33,230,948Liabilities 2014: $6,149,175Net Assets 2014: $27,081,7732014Assets 2015: $33,821,183Liabilities 2015: $6,709,635Net Assets 2015: $27,111,5482015Assets 2016: $34,674,275Liabilities 2016: $5,710,726Net Assets 2016: $28,963,5492016Assets 2017: $34,512,184Liabilities 2017: $5,502,047Net Assets 2017: $29,010,1372017Assets 2018: $44,235,483Liabilities 2018: $4,748,679Net Assets 2018: $39,486,8042018Assets 2019: $55,026,658Liabilities 2019: $5,443,086Net Assets 2019: $49,583,5722019Assets 2021: $66,935,347Liabilities 2021: $5,457,778Net Assets 2021: $61,477,5692021Assets 2022: $55,915,141Liabilities 2022: $5,817,418Net Assets 2022: $50,097,7232022Assets 2024: $68,271,886Liabilities 2024: $4,400,101Net Assets 2024: $63,871,7852024

Highlighted filing

2013

Assets$32,554,674
Liabilities$6,631,685
Net Assets$25,922,989

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$60M$40M$20M$0-$20MExpenses 2010: $22,525,6762010Expenses 2011: $26,921,3952011Revenue 2013: $45,675,234Expenses 2013: $36,661,197Net Income 2013: $9,014,0372013Revenue 2014: $46,530,883Expenses 2014: $45,610,219Net Income 2014: $920,6642014Revenue 2015: $38,451,498Expenses 2015: $37,817,175Net Income 2015: $634,3232015Revenue 2016: $39,483,245Expenses 2016: $37,830,029Net Income 2016: $1,653,2162016Revenue 2017: $39,727,593Expenses 2017: $40,461,937Net Income 2017: -$734,3442017Revenue 2018: $56,762,624Expenses 2018: $45,104,865Net Income 2018: $11,657,7592018Revenue 2019: $52,172,534Expenses 2019: $43,877,832Net Income 2019: $8,294,7022019Revenue 2021: $44,092,152Expenses 2021: $46,937,583Net Income 2021: -$2,845,4312021Revenue 2022: $42,547,621Expenses 2022: $47,999,864Net Income 2022: -$5,452,2432022Revenue 2024: $47,978,162Expenses 2024: $43,636,588Net Income 2024: $4,341,5742024

Highlighted filing

2013

Revenue$45,675,234
Expenses$36,661,197
Net Income$9,014,037
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Sep 23, 2014
Return Version
2013v3.1
Gross Receipts
$56,984,666
Mission and Program Overview

Mission

To promote the open development, evolution, and use of the internet for the benefit of all people throughout the world.

The mission of the Internet Society is to promote the open promote the open development, evolution, and use of the Internet for the benefit of all people throughout the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$13,700,702$25,604,981▲ $11,904,279
Land, Buildings, and Equipment, Net$2,210,267$2,484,093▲ $273,826
Cash and Non-Interest-Bearing Accounts$2,117,483$1,478,896▼ $638,587
Accounts Receivable$652,324$1,270,698▲ $618,374
Prepaid Expenses and Deferred Charges$546,690$1,052,499▲ $505,809
Savings and Temporary Cash Investments$2,308,898$235,929▼ $2,072,969
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$21,701,671$32,554,674▲ $10,853,003
Other Assets Total$165,307$427,578▲ $262,271
Liabilities
Accounts Payable and Accrued Expenses$2,923,288$4,124,413▲ $1,201,125
Other Liabilities$866,335$1,348,256▲ $481,921
Deferred Revenue$680,264$1,159,016▲ $478,752
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$4,469,887$6,631,685▲ $2,161,798
Net Assets / Fund Balance
Unrestricted Net Assets$14,333,542$24,675,606▲ $10,342,064
Temporarily Rstr Net Assets$2,872,634$1,172,650▼ $1,699,984
Permanently Rstr Net Assets$25,608$74,733▲ $49,125
Total Net Assets Fund Balance$17,231,784$25,922,989▲ $8,691,205
Total Liabilities and Net Assets / Fund Balance$21,701,671$32,554,674▲ $10,853,003

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,044,760$1,588,147$2,632,907
Leasehold Improvements$1,264,456$1,149,659$2,414,115
Other Land Buildings$174,877$174,147$349,024

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$25,608$49,125--$74,733
2012-$25,608--$25,608
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lynn St AmourPresident & CEOFT$478,013$342,131$820,144
Markus KummerVP, Public PolicyFT$324,470$149,893$474,363
Walda RosemanChief Operating OfficerFT$298,943$120,013$418,956
Gregory M KapferChief Financial OfficerFT$221,439$133,358$354,797
Scott R HoytVP, Strategic CommunicationsFT$222,623$116,412$339,035
Peter GodwinIt DirectorFT$243,441$73,878$317,319
Leslie DaigleChief Internet Tech OfficerFT$218,123$81,816$299,939
Paul R BrignerRegional Bureau Director, NortFT$198,052$86,011$284,063
Constance BommelaerSr Director, Pub PolicyFT$207,425$69,788$277,213

Board Members and Trustees

NameTitle
Eva FrolichTreasurer/trustee/chair
Eric BurgerTrustee/audit Chair
Bob HindenTrustee/chair
Jason LivingoodTreasurer/trustee
Alain AinaTrustee
Bert WijnenTrustee
David FarberTrustee
Desiree MiloshevicTrustee
Keith DavidsonTrustee
Narelle ClarkTrustee
Raul EcheberriaTrustee
Rudi VansnickTrustee
Theresa SwinehartTrustee
Scott BradnerSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Association Management Solutions LLSecretary Service-$2,786,534
VeriLAN Event Services IncNetwork Connectivity-$601,000
Fd SprlPolicy Services-$380,332
Intercontinental BerlinVenue-$359,442
Text 100 LLCMarket & Pub Rel-$327,254
Revenue and Support

Revenue Composition

Contributions and Grants
$42,837,987
Program Service Revenue
$2,597,871
Investment Income
$209,465
Other Revenue
$29,911
All Other Contributions
$3,017,886
Change in Net Assets
$9,014,037

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$931,7410
Other Non Cash Contri Table5$174,5000
Other Non Cash Contri Table4$64,6530
Total Noncash Contributions10$1,170,894-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$17,357,875
Other Expenses$16,465,007
Grants and Similar Amounts Paid$2,838,315
Total Fundraising Expense$835,751
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$10,186,518$1,641,995$479,323$12,307,836
Fees for Services Other$5,729,056$751,920$130,713$6,611,689
Travel$2,829,579$613,233$56,549$3,499,361
Foreign Grants$2,690,815--$2,690,815
Conferences and Meetings$2,020,045$338,559$8,660$2,367,264
Current Officers, Directors, Trustees, and Key Employees$339,035$1,593,897-$1,932,932
Pension Plan Contributions$1,249,188$273,981$70,167$1,593,336
Office Expenses$843,411$437,995$8,340$1,289,746
Depreciation Depletion-$893,527-$893,527
Other Employee Benefits$678,559$130,495$51,924$860,978
Payroll Taxes$495,515$144,579$22,699$662,793
Occupancy$152,255$440,770-$593,025
Information Technology$93,242$465,131-$558,373
Fees for Services Legal$74,240$128,739-$202,979
Grants to Domestic Orgs$147,500--$147,500
Insurance$67,724$56,672-$124,396
Fees for Services Accounting-$66,662-$66,662
Other Expenses$2,821$24,161$773$26,982
Advertising$17,690--$17,690
Total Functional Expenses$27,756,257$8,069,189$835,751$36,661,197
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
52-1294659-gov orgContribution$50,000
84-1611178-501(c)(3)Contribution$35,000
22-3639558-501(c)(3)Contribution$32,500
--501(c)(3)Contribution$20,000
77-0507525-501(c)(3)Contribution$10,000

International Summary

Offices
2
Employees
30
Spending
$22,930,401

International Compliance

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

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-Saharan AfricaProgram ServicesRegional Development--$1,571,128
Europe (Including Iceland and Greenland)Program ServicesIetf-2$1,466,642
South AmericaProgram ServicesRegional Development--$1,400,925
Sub-Saharan AfricaProgram ServicesCommunications--$1,233,306
East Asia and the PacificProgram ServicesRegional Development--$1,107,153
South AmericaProgram ServicesCommunications--$1,099,700
East Asia and the PacificProgram ServicesCommunications--$869,095
Europe (Including Iceland and Greenland)Program ServicesRegional Development--$863,026
East Asia and the PacificProgram ServicesIetf--$840,705
Sub-Saharan AfricaProgram ServicesPublic Policy--$734,773
South AmericaGrantmakingRegional Development--$713,510
Europe (Including Iceland and Greenland)Program ServicesCommunications--$677,460
South AmericaProgram ServicesPublic Policy--$655,174
Europe (Including Iceland and Greenland)Program ServicesMemb & Chapters--$628,427
Sub-Saharan AfricaProgram ServicesMemb & Chapters--$527,068
East Asia and the PacificProgram ServicesPublic Policy--$517,785
Europe (Including Iceland and Greenland)Program ServicesPublic Policy-1$403,614
East Asia and the PacificGrantmakingRegional Development--$362,823
Europe (Including Iceland and Greenland)Program ServicesStandards & Technology-5$353,871
Sub-Saharan AfricaProgram ServicesLeadership Programs--$351,447
East Asia and the PacificProgram ServicesMemb & Chapters--$324,350
South AmericaProgram ServicesLeadership Programs--$313,374
Sub-Saharan AfricaGrantmakingRegional Development--$310,291
Middle East and North AfricaProgram ServicesMemb & Chapters--$283,806
Europe (Including Iceland and Greenland)Program ServicesDoHub--$283,717
Middle East and North AfricaGrantmakingRegional Development--$283,350
Europe (Including Iceland and Greenland)Program ServicesTrust & Identity-1$270,504
Europe (Including Iceland and Greenland)GrantmakingRegional Development--$257,843
East Asia and the PacificProgram ServicesLeadership Programs--$247,660
East Asia and the PacificProgram ServicesStandards & Technology--$202,845
North AmericaProgram ServicesIetf12$196,400
Europe (Including Iceland and Greenland)Program ServicesLeadership Programs--$193,051
South AmericaProgram ServicesMemb & Chapters--$182,447
East Asia and the PacificProgram ServicesDoHub--$162,632
Central America and the CaribbeanProgram ServicesRegional Development--$155,658
East Asia and the PacificProgram ServicesTrust & Identity--$155,057
North AmericaProgram ServicesRegional Development-1$147,462
South AsiaProgram ServicesRegional Development--$138,394
South AsiaProgram ServicesRegional Development--$138,394
North AmericaGrantmakingLeadership Programs--$122,423
Central America and the CaribbeanProgram ServicesCommunications--$122,189
Europe (Including Iceland and Greenland)GrantmakingLeadership Programs--$116,777
North AmericaProgram ServicesCommunications-2$115,755
East Asia and the PacificGrantmakingLeadership Programs--$111,676
South AsiaProgram ServicesCommunications--$108,637
South AsiaProgram ServicesCommunications--$108,637
North AmericaGrantmakingRegional Development--$106,678
Europe (Including Iceland and Greenland)GrantmakingTrust & Identity--$95,000
South AmericaProgram ServicesIetf--$94,668
South AsiaGrantmakingRegional Development--$92,638
North AmericaProgram ServicesMemb & Chapters-3$81,087
Central America and the CaribbeanProgram ServicesPublic Policy--$72,797
North AmericaProgram ServicesPublic Policy-3$68,964
South AsiaProgram ServicesPublic Policy--$64,723
South AsiaProgram ServicesPublic Policy--$64,723
Middle East and North AfricaProgram ServicesIetf--$59,344
South AsiaProgram ServicesIetf--$57,931
North AmericaProgram ServicesStandards & Technology11$47,387
Central America and the CaribbeanProgram ServicesMemb & Chapters--$40,544
South AsiaProgram ServicesMemb & Chapters--$40,544
Sub-Saharan AfricaProgram ServicesIetf--$39,563
North AmericaProgram ServicesDoHub-1$37,993
North AmericaProgram ServicesTrust & Identity-4$36,224
Central America and the CaribbeanProgram ServicesLeadership Programs--$34,819
North AmericaProgram ServicesLeadership Programs-4$32,986
South AsiaProgram ServicesLeadership Programs--$30,958
South AsiaProgram ServicesLeadership Programs--$30,958
Europe (Including Iceland and Greenland)GrantmakingStandards & Technology--$25,841
South AmericaProgram ServicesStandards & Technology--$22,841
Middle East and North AfricaProgram ServicesRegional Development--$20,252
South AmericaProgram ServicesDoHub--$18,313
South AmericaProgram ServicesTrust & Identity--$17,460
Middle East and North AfricaProgram ServicesCommunications--$15,898
Middle East and North AfricaProgram ServicesStandards & Technology--$14,318
South AsiaProgram ServicesStandards & Technology--$13,978
Middle East and North AfricaProgram ServicesDoHub--$11,480
South AsiaProgram ServicesDoHub--$11,207
Middle East and North AfricaProgram ServicesTrust & Identity--$10,945
South AsiaProgram ServicesTrust & Identity--$10,685
North AmericaGrantmakingStandards & Technology--$10,565
Central America and the CaribbeanProgram ServicesIetf--$9,891
Sub-Saharan AfricaProgram ServicesStandards & Technology--$9,546
Middle East and North AfricaProgram ServicesPublic Policy--$9,472
South AsiaGrantmakingLeadership Programs--$8,616
Sub-Saharan AfricaProgram ServicesDoHub--$7,653
Sub-Saharan AfricaProgram ServicesTrust & Identity--$7,297
Middle East and North AfricaProgram ServicesLeadership Programs--$4,530
Central America and the CaribbeanProgram ServicesStandards & Technology--$2,386
South AmericaGrantmakingMemb & Chapters--$2,000
Central America and the CaribbeanProgram ServicesDoHub--$1,913
Central America and the CaribbeanProgram ServicesTrust & Identity--$1,824
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Construction Allowance$1,124,977
Deferred Rent$219,244
Security Deposit$4,035
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

EIN
54-1650477
In Care Of
% GREG M KAPFER
Phone
7034392120

Signing Officer

Name
Gregory M Kapfer
Title
CFO
Phone
7034392120
Signed
2014-09-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lynn M St Amour
Formed
1992
Legal Domicile
Dc
Voting Board Members
12
Independent Board Members
12
Employees
56
Volunteers
3,750

Preparer

Preparer
Mary Torretta
Phone
7038477500
Supplemental Narrative

Additional Explanations

Total Number of Employees Employed in Calendar Year 2013

Form 990, Part I, Line 5 In 2013, Internet Society had 56 employees that resided in the United States. According to Form 990 Instructions, only U.S. employees are reported on line 5. Organization's Mission Form 990, Part III, Line 1 Internet Society is operated exclusively for educational, charitable, & scientific purposes relating to the internet. Including A. To facilitate & support the technical evolution of the internet as a research & educational infrastructure to stimulate the involvement of the scientific community, industry, government, & others in the evolution of the internet; B. To educate the scientific community, industry, & the public at large concerning the technology, use and application of the internet; C. To promote educational applications of internet technology for the benefit of government, colleges, & universities, industry & the public at large; D. To promote a forum for exploration of the new internet applications & to stimulate collaboration among organizations in their operational use of global internet.

Program Service Accomplishments

Form 990, Part III, Line 4A - The Internet Engineering Task Force The Internet Engineering Task Force (IETF) is a volunteer group dedicated to the protocol, engineering and development efforts for the global internet. The IETF is an international volunteer community of network designers, operators, and researchers, responsible for defining the open standards that support the Internet. It exists as a collection of events and works very largely virtually; has no members or dues, although registration fees are charged for meeting attendance. Three meetings per year are held and all information and standards produced during these meetings are made freely available to the public for the open development of the Internet. Expenses - $5,106,401. Revenue - $2,460,712. Form 990, Part III, Line 4B - Regional Development Regional Development represents costs to address and help remove the fundamental impediments to Internet growth and usability, particularly in developing countries. Regional development program works to improve access to technical skills and knowledge, the regulatory and policy environment for information and telecommunications services, and broader economic and market factors, language diversity and the diffusion and reliability of basic infrastructures and services. The impact of this initiative is visible through ongoing deployment of scalable Internet services and critical infrastructures in the developing world. The program also funds Internet Society's regional bureaus which are a focal point for regional activities including policy, education, membership, and chapter activities. Bureaus help to focus Internet Society's strategic initiatives with regional contexts, while simultaneously informing the Internet Society's global awareness of differing regional needs and priority. The bureaus are integral hubs in the Internet Society's work by helping build capacity where it is needed, mobilizing local support for global efforts, and developing policy and educational awareness. Bureaus are instrumental in building awareness of the Internet Society's commitment to regional communities, and understanding and addressing local issues important to Internet development. Expenses - $8,040,701. Grants - $2,218,384. Revenue - $1,549. Form 990, Part III, Line 4c - Communications Represents communications cost relating to all aspects of Internet Society's programs by engaging with participants of the global Internet community on a variety of levels including government, business, education and civil society sectors, and supports the Internet Society's policy and global engagement programs. Communications also maintain the Internet Society's website which is an active repository of information on current activities, educational materials, events listings, news and internet community resources. Communications also provide logistical support for various Internet Society seminars and conferences including regional INET conferences, IETF events and Internet Society chapter meetings. Expenses - $4,602,185. Grants - $20,000. Revenue - $135,610. Form 990, Part III, Line 4d - Other Program Services 1) Public Policy - The Internet Society briefs members and the general public on public policy issues including human rights, cybersecurity, trust, identity, censorship/freedom of expression, spam, internet governance, intellectual property, and access to information. The Internet Society also participates in regional, local, national and international forums that promote awareness of an open internet. Internet Society also participates with organizations such as ECOSOC, CITEL, WIPO, OECD, ITU, UNESCO, APEC and others in advancing the discussion of internet governance and related policy issues. Under this program, the Internet Society continues to pursue partnership development at the international level and will represent the principles and interest of the global Internet Society community. Expenses - $2,729,953. (2) Trust & Identity - The Inter

Members or Stockholders

Form 990, Part VI, Section A, Line 6 The Internet Society by-laws provide for the recognition of organizational members, individual members, and chapters. Organizational members are corporate, non-profit, government, or academic contributors to ISOC's overall charitable mission. Individual members may be sustaining members or global members, giving individuals opportunities as members to participate in Internet Society's activities. Individual membership is free, but members are encouraged to financially support Internet Society's activities. Individual members may also belong to one of ISOC's chapters, but are not required to do so. Chapters are individual members who are committed to furthering Internet Society's mission within their geographic or special interest area.

Members or Stockholders Who May Elect

Form 990, Part VI, Section A, Line 7a The Internet Society by-laws call for the election or appointment of a Board of Trustees. According to the by-laws, the Board defines the process for election of trustees by organizational members and chapters. The Internet Architecture Board (IAB) appoints trustees according to an appointment process of its choosing. The IAB recommendation must be approved by the IESG, which is the steering committee of the IETF. To participate in an election, a potential nominee must be a member in good standing as of December 31st of the previous year. For an organizational member, dues must be paid in full. For a chapter, the chapter must be in good standing as defined in ISOC procedures. A person may be a candidate in only one constituency (organizational member, chapter, IAB) in one year. Trustee terms are 3 years and limited to no more than two consecutive terms. The two important committees involved in the process are the Elections and the Nominations Committees. The Nominations Committee establishes selection criteria for prospective trustees, advertises the nomination process, solicits candidates for the process, names a slate of candidates, oversees a petition process and monitors the process to ensure that an individual is not a candidate in more than one constituency at the same time. Once candidates are nominated, petitions for additional nominees are accepted. Candidates are allowed to submit biographical information and an election statement. After, the petition period closes and a final slate is announced. Ballots are counted by at least two members of the Elections Committee at a time and place of their choosing. The Elections Committee certifies the results to the Board of Trustees and publishes the results. A challenge period is provided for. In the cases of a challenge, the CEO, after consultation with the chairs of the Nominations Committee, Elections Committee and members of the Board of Trustees, advises the author of a challenge about the Board's decision and the challenge period closes. The new trustees are seated at the following annual general meeting (AGM).

Form 990 Review Process

Form 990, Part VI, Section B, Line 11B The Internet Society's accounting firm prepares and signs the return as paid preparer and delivers the return to the Internet Society. Prior to filing, the CFO and the CEO of the Internet Society review the return with the Audit Committee elected by the Board of Trustees. A representative of the independent accounting firm's tax team is present to address any questions from the audit committee members. After review, a copy of the return in its final form is sent to each member of the Board of Trustees prior to filing the return. The CEO or the CFO signs Form 8879EO, the IRS E-File Signature Authorization form, and returns this form to the Internet Society's accounting firm. The accounting firm then electronically files the return with the Internal Revenue Service.

Conflict of Interest Policy Monitoring & Enforcement

Form 990, Part VI, Section B, Line 12C Annually, Trustees and Officers of Internet Society fill out a conflict of interest questionnaire; these completed questionnaires are reviewed and monitored by the Audit Committee, and the results are reported to the Board of Trustees. The Audit Committee and the chair of ISOC's Board of Trustees rely on the trustees and officers to inform them of issues that might arise in the interim period between questionnaire submissions. Key employees also complete conflict of interest questionnaires, which are reviewed by the CEO. At the beginning of each Board meeting, the chair solicits all trustees to disclose any conflicts with the agenda items for that board meeting. Trustees who report potential conflicts may be required to abstain from any formal decision by the Board of Trustees, and may be required to retire from any discussion or deliberation. The Board of Trustees, acting as a body led by the chair, makes the determination of whether a conflict exists and the participation restrictions to be imposed. Should the chair be determined to have a conflict, an acting chair or the CEO is appointed for the affected deliberation before the Board of Trustees.

Compensation Review & Approval Process for Officers & Key Employees

Part VI, Section B, Lines 15A & 15B The Internet Society engaged a compensation specialist to establish a comprehensive compensation program for the Company. The goals were to establish internal compensation equity, achieve external equity to ensure fair and competitive pay, to develop an objective merit review process, and develop tools to maintain the compensation program. The Internet Society developed compensation benchmarks for each position within the organization, using several compensation studies for U.S. based employees and benchmarks from Mercer Towers Watson for worldwide employees. These benchmarks are updated annually. In 2012, the Internet Society obtained independent compensation studies for the Chief Financial Officer, Chief Operating Officer and Chief Internet Technology Officer. The compensation of the Chief Executive Officer was established in a contract February 1, 2011. As part of the contract process, Towers Watson was engaged by the Internet Society Board of Trustees to provide an opinion on reasonableness of and supporting comparability data with respect to total compensation of the Chief Executive Officer. The CEO receives the benefits available to other Internet Society employees, including a company contribution toward a retirement plan. Annually, the Compensation Committee of the Board of Trustees draws up achievement targets for the CEO. The CEO submits a self-evaluation at year-end to the Compensation Committee. The Compensation Committee reviews her performance and makes a determination as to the amount of variable compensation earned. The Compensation Committee then instructs the Internet Society's CFO to pay the award, less applicable statutory withholdings. The Internet Society employs a goal management process to establish and track goals for all members of its staff. Staff members fill out self evaluations, followed by an evaluation by their manager, and a meeting is held between the employee and their respective manager to discuss their previous year's achievements and current year's goals. The Internet Society has established the practice to review performance of all employees on a common review date of December 31. Annual salary reviews are based on these performance evaluations, compensation surveys, and standards for the individual country of employment. The Internet Society also awards variable compensation to staff based on individual and corporate performance during the year. These awards were determined in consultation with the compensation consultant, based on recommendations by the CEO, CFO and awardees' direct supervisors.

Other Organization Document Publicly Available

Part VI, Section C, Line 19 All information is available on the organization's website. Other Changes in Net Assets Form 990, Part XI, Line 9 Exchange Loss Adjustment - $22,937

Form 990 Part IX Line 11G

Description:project consulting total fees:921901

Form 990 Part IX Line 11G

Description:design work consulting total fees:400497

Form 990 Part IX Line 11G

Description:leadership consulting total fees:622414

Form 990 Part IX Line 11G

Description:translation services total fees:95992

Form 990 Part IX Line 11G

Description:event consulting total fees:2317289

Form 990 Part IX Line 11G

Description:elearning consulting total fees:185164

Form 990 Part IX Line 11G

Description:grant/endowment consulting total fees:130713

Form 990 Part IX Line 11G

Description:survey consulting total fees:217504

Form 990 Part IX Line 11G

Description:h/r consulting total fees:118756

Form 990 Part IX Line 11G

Description:public relations total fees:615911

Form 990 Part IX Line 11G

Description:speaker fees total fees:4300

Form 990 Part IX Line 11G

Description:writing services total fees:917225

Form 990 Part IX Line 11G

Description:connectivity services total fees:28885

Form 990 Part IX Line 11G

Description:recruitment expense total fees:35138

Financial Statement Notes

Schedule D, Part V, Line 4

Endowment for an Open Internet

Schedule D, Part X, Line 2

Effective in 2009, Internet Society adopted new guidance that creates a single model to address uncertainty in tax positions and clarifies the accounting for income taxes by prescribing the minimum recognition threshold a tax position is required to meet before being recognized in its consolidated financial statements. Under the requirements of this guidance, organizations could now be required to record an obligation as the result of tax positions they have historically taken on various tax exposure items. The impact of the adoption of this guidance, the determination of when to record a liability for a tax exposure was based on whether a liability was considered probable and reasonably estimable in accordance with guidance concerning recording contingencies.

Raw XML AppendixShowing 400 of 1,645 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/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0609318
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0609318
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt013700702
IRS990/InvestmentsPubTradedSecGrp/EOYAmt025604981
IRS990/IRPDocumentCnt061
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02911953
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02210267
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02484093
IRS990/LandBldgEquipCostOrOtherBssAmt05396046
IRS990/LegalDomicileStateCd0DC
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt010962121
IRS990/LessRentalExpensesGrp/RealAmt0347311
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt01555501
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0See Schedule O
IRS990/MoreThan5000KToIndividualsInd0true
IRS990/MoreThan5000KToOrgInd0true
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt017231784
IRS990/NetAssetsOrFundBalancesEOYAmt025922989
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-399853
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-399853
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-361188
IRS990/NoncashContributionsAmt01170894
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0440770
IRS990/OccupancyGrp/ProgramServicesAmt0152255
IRS990/OccupancyGrp/TotalAmt0593025
IRS990/OfficeExpensesGrp/FundraisingAmt08340
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0437995
IRS990/OfficeExpensesGrp/ProgramServicesAmt0843411
IRS990/OfficeExpensesGrp/TotalAmt01289746
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$68.3$4.40$63.9$48.0$43.6$4.34
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$55.9$5.82$50.1$42.5$48.0$5.45
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$66.9$5.46$61.5$44.1$46.9$2.85
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$55.0$5.44$49.6$52.2$43.9$8.29
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$44.2$4.75$39.5$56.8$45.1$11.7
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$34.5$5.50$29.0$39.7$40.5$0.73
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.7$5.71$29.0$39.5$37.8$1.65
2015Detailed filing. Detailed filing data is available for this year.$33.8$6.71$27.1$38.5$37.8$0.63
2014Detailed filing. Detailed filing data is available for this year.$33.2$6.15$27.1$46.5$45.6$0.92
2013Detailed filing. Detailed filing data is available for this year.$32.6$6.63$25.9$45.7$36.7$9.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.6$3.73$15.9$26.9
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.8$3.50$13.3$22.5
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • $50M-$100M nonprofits