2026-01-21T16:05:09-06:00 2025-03-31 521446779 JOHNSON LAMBERT LLP 4242 SIX FORKS ROAD SUITE 1500 RALEIGH NC 27609 990 2024-04-01 472494638 INTERNATIONAL AGE RATING COALITION INTE 9175223240 420 LEXINGTON AVE 2900 NEW YORK NY 10170 DAVID KASSACK SVP-FINANCE & OPERATIONS 9175223240 2026-01-21 1 0 J CALVIN MARKS P01226973 9197196400 2024 2025-03-06 01:10:19Z PATRICIA VANCE 420 LEXINGTON AVE 2900 NEW YORK NY 10170 3497599 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 7 0 0 0 0 2782813 3392188 71625 105411 0 0 2854438 3497599 0 0 0 0 0 0 0 0 0 2854438 3497599 2854438 3497599 0 0 2854438 3622598 2854438 3622598 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 0 0 1 1 1 1 1 0 0 0 1 0 0 0 1 0 0 0 X DAVID KASSACK 9175223240 420 LEXINGTON AVE 2900 NEW YORK NY 10170 DAVID KASSACK SVP FINANCE & OPERATIONS 20.00 X 376150 0 45489 JULIE KITT SECRETARY 15.00 X 337512 0 47310 PATRICIA E VANCE CHAIRPERSON 10.00 X X 0 0 0 SIMON LITTLE VICE-CHAIRPERSON 1.00 X X 0 0 0 MITCHELL COLE DIRECTOR 1.00 X 0 0 0 KYUCHUL KIM DIRECTOR (TO AUG '24) 1.00 X 0 0 0 ELISABETH SECKER DIRECTOR 1.00 X 0 0 0 TAEGEON SEO DIRECTOR (FROM AUG '24) 1.00 X 0 0 0 LORENZO VON PETERSDORFF DIRECTOR (TO MAY '24) 1.00 X 0 0 0 713662 0 92799 2 0 1 1 0 LICENSING FEES 900099 3392188 3392188 3392188 105411 105411 3497599 3392188 0 105411 7371 22700 26010 144883 94607 2103288 TECHNICAL SUPPORT 418457 STOREFRONT SUPPORT 275613 RATING SERVICES 265151 GENERAL & ADMINISTRATIV 139519 3497599 666594 600381 1715458 2098272 472386 923945 2854438 3622598 2854438 3497598 0 125000 2854438 3622598 X 0 0 2854438 3622598 0 0 X 0 1 X 1 0 0 1 0 0 X 3965844 468245 468245 3497599 0 3497599 3965844 468245 468245 3497599 0 3497599 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 1209000 EAST ASIA & PACIFIC 0 0 PROGRAM SERVICES ROYALTIES & REIMBURSEMENTS 416000 0 0 0 0 0 0 1625000 0 1625000 0 0 0 0 0 0 0 0 0 DAVID KASSACK SVP FINANCE & OPERATIONS 292045 0 84105 0 0 0 18340 0 27149 0 421639 0 0 0 JULIE KITT SECRETARY 266637 0 70875 0 0 0 15476 0 31834 0 384822 0 0 0 FORM 990, PART VII, LINE 5: TWO 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) 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.