2024-04-13T06:26:23-05:00 2023-03-31 521446779 JOHNSON LAMBERT LLP 4242 SIX FORKS ROAD SUITE 1500 RALEIGH NC 27609 990 2022-04-01 472494638 INTERNATIONAL AGE RATING COALITION INTE 9175223240 420 LEXINGTON AVE 2240 NEW YORK NY 10170 DAVID KASSACK SVP-FINANCE & OPERATIONS 9175223240 2024-02-12 1 DAVID KASSACK 999009999 0 J CALVIN MARKS P01226973 9197196400 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PATRICIA VANCE 420 LEXINGTON AVE 2240 NEW YORK NY 10170 2535000 0 X WWW.GLOBALRATINGS.COM X 2013 DE IARC PROVIDES A STREAMLINED SYSTEM FOR APP AND GAME DEVELOPERS TO OBTAIN AGE RATINGS THAT CONSUMERS RECOGNIZE AND TRUST. 5 5 0 6 0 0 0 0 2674323 2513021 1525 21979 0 0 2675848 2535000 0 0 0 0 0 0 0 0 0 2675848 2535000 2675848 2535000 0 0 2675647 2572499 2675647 2572499 0 0 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. 0 0 ADMINISTERED BY MANY OF THE WORLD'S GAME RATING AUTHORITIES, IARC SIMPLIFIES THE PROCESS BY WHICH GAME AND APP DEVELOPERS OBTAIN AGE RATINGS FROM DIFFERENT REGIONS AROUND THE WORLD. TO OBTAIN SUCH RATINGS, DEVELOPERS COMPLETE THE IARC QUESTIONNAIRE, WHICH IS PROGRAMMED WITH UNIQUE ALGORITHMS THAT GENERATE RATINGS REFLECTING EACH PARTICIPATING RATING AUTHORITY'S DISTINCT STANDARDS, ALONG WITH A GENERIC RATING FOR THE REST OF THE WORLD. THE IARC SYSTEM IS GOVERNED BY ITS PARTICIPATING RATING AUTHORITIES WHICH COLLECTIVELY REPRESENT REGIONS SERVING APPROXIMATELY 1.5 BILLION PEOPLE. 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 X 5 5 0 0 1 0 1 1 1 1 1 0 0 0 1 0 0 0 1 0 0 0 X DAVID KASSACK 9175223240 420 LEXINGTON AVE 2240 NEW YORK NY 10170 DAVID KASSACK SVP FINANCE & OPERATIONS 20.00 X 311093 0 32954 JULIE KITT SECRETARY (FROM NOV '22) 15.00 X 298156 0 42365 DARREN SHIELD SECRETARY (TO NOV' 22) 15.00 X 190417 0 37703 PATRICIA E VANCE CHAIRPERSON 10.00 X X 0 0 0 SIMON LITTLE VICE-CHAIRPERSON 1.00 X X 0 0 0 ANDREW HYLES DIRECTOR (TO MAR '23) 1.00 X 0 0 0 KYUCHUL KIM DIRECTOR 1.00 X 0 0 0 ELISABETH SECKER DIRECTOR 1.00 X 0 0 0 MARIA VASSILIADIS DIRECTOR (FROM MAR '23) 1.00 X 0 0 0 799666 0 113022 3 0 0 1 0 LICENSING FEES 900099 2513021 2513021 2513021 21979 21979 2535000 2513021 0 21979 3927 17949 3755 146799 88130 1462679 RATING SERVICES 257333 TECHNICAL SUPPORT 240452 STOREFRONT SUPPORT 231661 GENERAL & ADMINISTRATIV 82315 2535000 932229 1230259 1352015 1117247 391403 224993 2675647 2572499 2675647 2534999 0 37500 2675647 2572499 X 0 0 2675647 2572499 0 0 X 0 1 X 1 0 0 1 0 0 X 2942370 407370 407370 2535000 0 2535000 2942370 407370 407370 2535000 0 2535000 PART X, LINE 2: THERE ARE NO TAX POSITIONS HELD BY IARC THAT ARE CONSIDERED TO BE UNCERTAIN. EUROPE 0 0 PROGRAM SERVICES ROYALTIES & REIMBURSEMENTS 953000 EAST ASIA & PACIFIC 0 0 PROGRAM SERVICES ROYALTIES & REIMBURSEMENTS 289000 0 0 0 0 0 0 1242000 0 1242000 0 0 0 0 0 0 PART III ACCOUNTING METHOD: 0 0 0 DAVID KASSACK SVP FINANCE & OPERATIONS 249799 0 61294 0 0 0 16366 0 16588 0 344047 0 0 0 JULIE KITT SECRETARY (FROM NOV '22) 253156 0 45000 0 0 0 13869 0 28496 0 340521 0 0 0 DARREN SHIELD SECRETARY (TO NOV' 22) 130987 0 13463 0 45967 0 11776 0 25927 0 228120 0 0 0 FORM 990, PART VII, LINE 5: THREE 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 - $344,047 (INCLUDING $16,366 IN DEFERRED COMPENSATION AND $16,588 IN NONTAXABLE BENEFITS) JULIE KITT - $340,521 (INCLUDING $13,869 IN DEFERRED COMPENSATION AND $28,496 IN NONTAXABLE BENEFITS) DARREN SHIELD - $228,120 (INCLUDING $11,776 IN DEFERRED COMPENSATION AND $25,927 IN NONTAXABLE BENEFITS) FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS HAVE BEEN AMENDED TO REFLECT THE FOLLOWING: CREATE TWO CLASSES OF PARTICIPANTS: ONE CLASS OF VOTING PARTICIPANTS (KNOWN AS CHARTER RATING AUTHORITIES) AND ONE CLASS OF NON-VOTING PARTICIPANTS (KNOWN AS NON-CHARTER RATING AUTHORITIES). CERTAIN ADMINISTRATIVE CHANGES WERE MADE TO ALIGN THE PROCEDURES OF THE ORGANIZATION WITH THE NEW PARTICIPANT STRUCTURE. THE ROLES, RIGHTS, AND RESPONSIBILITIES OF THESE PARTICIPANTS ARE SUMMARIZED BELOW: THE CHARTER RATING AUTHORITIES EACH HAVE THE RIGHT TO APPOINT ONE VOTING DIRECTOR TO THE BOARD OF DIRECTORS ("BOARD"). THE CHARTER RATING AUTHORITIES ACTING AS A CLASS MAY ELECT ONE VOTING DIRECTOR TO THE BOARD TO REPRESENT THE NON-CHARTER RATING AUTHORITIES. THE NON-CHARTER RATING AUTHORITIES ARE ELIGIBLE TO APPOINT ONE NON-VOTING OBSERVER TO THE BOARD. EACH CHARTER RATING AUTHORITY DIRECTOR SHALL HOLD OFFICE UNTIL A QUALIFIED SUCCESSOR IS APPOINTED BY THE PARTICIPANT OR UNTIL SUCH DIRECTOR'S EARLIER DEATH, RESIGNATION, OR REMOVAL. THE NON-CHARTER RATING AUTHORITY DIRECTOR SHALL HOLD OFFICE FOR A TERM OF ONE YEAR, OR UNTIL SUCH DIRECTOR'S EARLIER DEATH, RESIGNATION, OR REMOVAL. A DIRECTOR'S TERM SHALL TERMINATE UPON THE TERMINATION OF THEIR APPOINTING RATING AUTHORITIES' PARTICIPATION IN IARC. ANY DIRECTOR MAY BE REMOVED AT ANY TIME FOR CAUSE UPON THE AFFIRMATIVE VOTE OF A MAJORITY OF THE TOTAL AUTHORIZED NUMBER OF CHARTER RATING AUTHORITY DIRECTORS. THE NON-CHARTER RATING AUTHORITY DIRECTOR MAY BE REMOVED AT ANY TIME WITH OR WITHOUT CAUSE BY VOTE OF THE CHARTER RATING AUTHORITY DIRECTORS. ANY CHARTER RATING AUTHORITY DIRECTOR VACANCY SHALL BE FILLED BY THE PARTICIPANT THAT APPOINTED THE REMOVED DIRECTOR. VACANCY OF THE DIRECTOR REPRESENTING THE NON-CHARTER RATING AUTHORITY MAY BE FILLED BY VOTE OF THE CHARTER RATING AUTHORITY DIRECTORS. ANY CHARTER RATING AUTHORITY DIRECTOR MAY BE REMOVED AT ANY TIME WITH OR WITHOUT CAUSE BY THE PARTICIPANT THAT APPOINTED THE DIRECTOR. ANY ACTIONS REQUIRED OR PERMITTED TO BE TAKEN BY THE CHARTER RATING AUTHORITIES MAY BE TAKEN BY A MAJORITY OF THE CHARTER RATING AUTHORITY DIRECTORS PRESENT AT A MEETING OF A BOARD PROVIDED A MAJORITY ARE PRESENT, OR WITHOUT A MEETING BY WRITTEN CONSENT OF THE CHARTER RATING AUTHORITY DIRECTORS HAVING NOT LESS THAN THE MINIMUM NUMBER OF VOTES NECESSARY TO TAKE SUCH ACTION AT A MEETING. 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. THE ORGANIZATION IS FILING FORM 990 AFTER THE RETURN DUE DATE (INCLUDING EXTENSIONS) AS A RESULT OF ITS PAID PREPARER FIRM'S EFIN ACCOUNT BEING ERRONEOUSLY SUSPENDED. THE FIRM MADE EVERY EFFORT TO HAVE ITS ACCOUNT TIMELY REINSTATED, BUT WAS UNABLE TO SUCCESSFULLY TRANSMIT THE RETURN BEFORE THE DUE DATE. THE ORGANIZATION WAS DENIED PERMISSION TO FILE A PAPER COPY OF FORM 990 DUE TO THE MANDATORY ELECTRONIC FILING PROVISIONS OF THE TAXPAYER FIRST ACT. A GOOD-FAITH EFFORT WAS MADE TO ELECTRONICALLY FILE FORM 990 BEFORE THE RETURN DUE DATE, AND EVIDENCE OF THAT ATTEMPT IS AVAILABLE UPON REQUEST. FOR THESE REASONS WE RESPECTFULLY REQUEST THAT THIS RETURN BE TREATED AS TIMELY FILED, AND THAT ANY PENALTIES BE WAIVED AND ABATED.