2024-03-05T08:38:12-06:00 2023-06-30 221478099 COHNREZNICK LLP 350 CHURCH STREET 12TH FLOOR HARTFORD CT 06103 990 2022-07-01 237325472 ARRL FOUNDATION INC ARRL 8605940200 225 MAIN STREET NEWINGTON CT 06111 DIANE MIDDLETON SECRETARY 8605940200 2024-02-12 1 DIANE MIDDLETON 999009999 0 PAUL BALLASY P00852868 9592007000 2024-02-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DIANE MIDDLETON 225 MAIN STREET NEWINGTON CT 06111 3194749 0 X WWW.ARRL.ORG/THE-ARRL-FOUNDATION X 1973 CT TO ADMINISTER PROGRAMS THAT SUPPORT THE AMATEUR RADIO COMMUNITY. 9 9 0 10 0 0 1526161 868671 0 0 118645 197252 0 0 1644806 1065923 627161 1465330 0 0 0 0 0 0 0 55529 89774 682690 1555104 962116 -489181 7970671 7982253 0 0 7970671 7982253 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. 0 0 1465330 1465330 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 134 STUDENTS AND GRANTS TO 63 AMATEUR RADIO ORGANIZATIONS DURING THE YEAR. 1465330 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CT X X DIANE MIDDLETON 8605940200 225 MAIN STREET NEWINGTON CT 061110000 ART ZYGIELBAUM DIRECTOR 0.50 10.00 X 0 0 0 BILL LIPPERT DIRECTOR 0.50 10.00 X 0 0 0 CARL LEUTZELSCHWAB DIRECTOR 0.50 10.00 X 0 0 0 CRAIG THOMPSON DIRECTOR 0.50 10.00 X 0 0 0 DAVID MINSTER DIRECTOR 0.50 37.50 X 0 258831 46981 DAVID NORRIS PRESIDENT 0.50 10.00 X X 0 0 0 ED SNYDER DIRECTOR 0.50 10.00 X 0 0 0 JIM FENSTERMAKER OUTGOING DIRECTOR 0.50 10.00 X 0 0 0 KERMIT CARLSON DIRECTOR 0.50 10.00 X 0 0 0 MIKE RITZ VICE PRESIDENT 0.50 10.00 X X 0 0 0 RIA JAIRAM OUTGOING DIRECTOR 0.50 10.00 X 0 0 0 TIM DUFFY OUTGOING DIRECTOR 0.50 10.00 X 0 0 0 TOM ABERNETHY OUTGOING DIRECTOR 0.50 10.00 X 0 0 0 DIANE MIDDLETON SECRETARY 0.50 37.50 X 0 192878 36415 MELISSA STEMMER OUTGOING SECRETARY 0.50 37.50 X 0 73218 14311 RICK NISWANDER TREASURER 2.00 10.00 X 0 0 0 0 524927 97707 0 0 1 0 0 868671 868671 158807 158807 2167271 2128826 38445 38445 38445 1065923 0 0 197252 569313 569313 896017 896017 40289 40289 800 800 12850 12850 19800 19800 146 146 DUES AND SUBSCRIPTION 14675 14675 BANK FEES 1214 1214 1555104 1465330 89774 0 1421497 235066 439338 402164 9749 21774 6100087 7323249 7970671 7982253 0 0 X 1421272 1601635 6549399 6380618 7970671 7982253 7970671 7982253 -489181 500763 0 X 0 1 X 1 0 X X 1 THE AMERICAN RADIO RELAY LEAGUE INC 066000004 10 1 0 0 1 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 FORM 990 PART IV SECTION A LINE 6 THE ORGANIZATION PROVIDES SCHOLARSHIPS AND GRANTS AS PART OF ITS MISSION, AS FURTHER DISCLOSED ON SCHEDULE I. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4268208 7175 397659 144384 4528658 4849258 41024 -464772 157302 4268208 4016512 253466 692596 113316 4849258 3650030 253969 154177 41664 4016512 3524364 42650 174340 91324 3650030 0.14158 0.66192 0.19650 0 0 0 X 1573686 500763 7000 507763 1065923 0 1065923 1562104 7000 7000 1555104 0 1555104 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, 2023 AND 2022, 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 2020 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. 1 ALL THINGS AMATEUR RADIO ASSOCIATION PO BOX 416 CARROLL OH 43112 501C3 25000 0 STEM LEARNING AND YOUTH OUTREACH PROGRAM ANCHORAGE AMATEUR RADIO CLUB INC PO BOX 190192 ANCHORAGE AK 99519 501C3 25000 0 OPERATION OF THE RADIO SCIENCE AND OPERATION CENTER ANDREW JOHNSON AMATEUR RADIO CLUB 103 BLUE BELL STREET GREENEVILLE TN 37743 501C3 5750 0 TECHNICIAN CLASS WITH LOCAL MAKER GROUP AND HOMESCHOOL PROGRAM ARISS-USA 909 METFIELD RD TOWSON MD 21286 851185748 501C3 36000 0 SUPPORT THE ARISS *STAR* KEITH PUGH MEMORIAL PROJECT BARNSTABLE AMATEUR RADIO CLUB (BARC) PO BOX 845 BREWSTER MA 02631 501C3 25000 0 CAMP GREENOUGH BOY SCOUT HAM STATION & LICENSING BELLEVIEW R-3 AMATEUR RADIO CLUB 27431 HWY 32 BELLEVIEW MO 63623 501C3 25000 0 STEM / RADIO LAB CAPE ANN AMATEUR RADIO ASSOCIATION 6 STANWOOD STREET GLOUCESTER MA 01930 501C3 25000 0 BUILD A STEM CLASSROOM AND DEMONSTRATION ROOM DURANGO AMATEUR RADIO CLUB INC PO BOX 2942 DURANGO CO 81302 501C3 11950 0 DURANGO COMMUNITY OUTREACH AND SUPPORT FORSYTH AMATEUR RADIO CLUB INC PO BOX 11361 WINSTON SALEM NC 27116 501C3 6045 0 CLUB STATION SET-UP TO SUPPORT RED CROSS AND CLUB ACTIVITY GARS - GAINESVILLE AMATEUR RADIO SOCIETY PO BOX 140383 GAINSVILLE FL 32614 501C3 17498 0 GARS AMATEUR RADIO ROOM AS EDUCATIONAL OUTREACH FOR THE TOWN OF WALDO FLORIDA GETA - LAGUNA CREEK HIGH SCHOOL GREEN ENERGY TECH ACADEMY 9050 VICINO DRIVE ELK GROVE CA 95758 501C3 25000 0 GETA SATELLITE CLUB RADIO EQUIPMENT AND REPEATER INSTALLATION GLOUCESTER COUNTY AMATEUR RADIO CLUB - W2MMD PO BOX 370 PITMAN NJ 08071 501C3 25000 0 VHF TOWER AND ANTENNA REPLACEMENT LAPEER COUNTY AMATEUR RADIO ASSOCIATION 1778 IMLAY CITY RD SUITE W8LAP LAPEER MI 484463206 501C3 9259 0 LCARA THUMB REGION HAM OUTREACH MERIDEN AMATEUR RADIO CLUB PO BOX 583 MERIDEN CT 06450 501C3 11636 0 MARCONI - MOTIVATING AMATEUR RADIO CLUBS TO OPEN NEW INITIATIVES NEWPORT COUNTY RADIO CLUB PO BOX 3103 NEWPORT RI 02840 501C3 7975 0 ARTEN (AMATEUR RADIO TRAINING EXPERIMENT NETWORK) NORTHERN ARIZONA DX ASSOCIATION KOCH FIELD RD FLAGSTAFF AZ 86004 501C3 10077 0 NADXA MOBILE COMMUNICATIONS TRAILER IMPROVEMENTS FOR STEM OUTREACH OLD BARNEY AMATEUR RADIO CLUB PO BOX 117 MANAHAWKIN NJ 08050 501C3 6335 0 SOUTHERN REGIONAL HIGH SCHOOL AFTER SCHOOL AMATUER RADIO CLUB ORANGE COUNTY AMATEUR RADIO CLUB PO BOX 624 CORNWALL NY 12518 501C3 22000 0 TWO EDUCATIONAL GO BOXES PARC - PIEDMONT AMATEUR RADIO CLUB 1081 DOCKSIDE PLACE GREENSBORO GA 30642 501C3 17833 0 TO ADVANCE AMATEUR RADIO PART OF WESTFORD PO BOX 503 WESTFORD MA 01886 501C3 22000 0 MINECRAFT HAM RADIO PROJECT PRAIRIE DOG AMATEUR RADIO CLUB 1307 AVENUE K NW CHILDRESS TX 79201 501C3 5085 0 PDARC AWARENESS DRIVE AND EQUIPMENT UPGRADES RADIO ASSOCIATION OF WESTERN NEW YORK (RAWNY) 24 VIA DONATO WEST WEST SENECA NY 14043 501C3 6379 0 RADIO DEMONSTRATION GO-BOX RALEIGH AMATEUR RADIO SOCIETY 10709 MARTHAS WAY RALEIGH NC 27615 501C3 11300 0 GETTING HAMS ON THE AIR IN RALEIGH, NC SHREVEPORT AMATEUR RADIO ASSOCIATION 8585 BUSINESS PARK DR SHREVEPORT LA 711055655 501C3 9150 0 NORWELA COUNCIL BOY SCOUTS REPEATER / TEACHING AREA SOUTHEASTERN CT AMATEUR RADIO SOCIETY PO BOX 73 GALES FERRY CT 06335 501C3 11926 0 LEVERAGING A REPEATER UPGRADE TO LAUNCH A CLUB ELMER PROGRAM IN SOUTHEASTERN CT SUNSET EMPIRE AMATEUR RADIO CLUB (SEARC) PO BOX 264 ASTORIA OR 97103 501C3 12290 0 FLEXRADIO INSTALLATION ON WICKIUP MOUNTAIN TOPARC - TOP OF THE PANHANDLE ARC 13925 COUNTY ROAD B BOOKER TX 79005 501C3 8240 72 ARRL COGS ARRL PUBLICATIONS SCOUTS ON THE AIR/ TRIDENT AMATEUR RADIO CLUB INC PO BOX 60732 N CHARLESTON SC 29419 501C3 20718 0 MOBILE HAM RADIO STATION WAARC - WILLIAMSBURG AREA AMATEUR RADIO CLUB PO BOX 1470 WILLIAMSBURG VA 23187 501C3 12801 0 WATERMAN'S MUSEUM CLUB STATION PROJECT WEST CHESTER AMATEUR RADIO ASSOCIATION 8070 TYLERSVILLE RD WEST CHESTER OH 45069 501C3 24910 0 WCARA MASTER STATION UPGRADE YAVAPAI AMATEUR RADIO CLUB PO BOX 11994 PRESCOTT AZ 86304 501C3 20440 0 EXPAND THE SCOPE OF THE YARC YOUTH CLUB PROGRAM 31 SCHOLARSHIPS 132 896017 PART I, LINE 2: 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. 0 0 0 0 0 0 0 0 0 DAVID MINSTER DIRECTOR 0 257643 0 0 0 1188 0 17168 0 29813 0 305812 0 0 DIANE MIDDLETON SECRETARY 0 192126 0 0 0 752 0 13466 0 22949 0 229293 0 0 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. THE AMERICAN RADIO RELAY LEAGUE 225 MAIN STREET NEWINGTON CT 06111 066000004 PROMOTION OF INTEREST IN AMATEUR RADIO AND NETWORKS CT 501(C)(3) LINE 10 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0