BETA

ARRL FOUNDATION INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
ARRL FOUNDATION INC (EIN 23-7325472)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-03-31
IRS object ID
202540909349300754
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-03-31T09:28:11-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN221478099PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1COHNREZNICK LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1350 CHURCH STREET 12TH FLOORAddressLine1Txt
CityHARTFORDCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06103ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237325472EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ARRL FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlARRLBusinessNameControlTxt
Phone8605940200PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1225 MAIN STREETAddressLine1Txt
CityNEWINGTONCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06111ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHRISTINA LESSARDPersonNm
Person TitleSECRETARYPersonTitleTxt
Phone8605940200PhoneNum
Signature2025-03-27SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPAUL BALLASYPreparerPersonNm
PTINP00852868PTIN
Phone9592007000PhoneNum
Preparation2025-03-26PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCHRISTINA LESSARDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1225 MAIN STREETAddressLine1Txt
CityNEWINGTONCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06111ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,034,026GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ARRL.ORG/THE-ARRL-FOUNDATIONWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1973FormationYr
Legal Domicile StateCTLegalDomicileStateCd
Activity Or MissionTO ADMINISTER PROGRAMS THAT SUPPORT THE AMATEUR RADIO COMMUNITY.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers10TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$868,671PYContributionsGrantsAmt
CY Contributions Grants$1,676,274CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$197,252PYInvestmentIncomeAmt
CY Investment Income$224,845CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,065,923PYTotalRevenueAmt
CY Total Revenue$1,901,119CYTotalRevenueAmt
PY Grants And Similar Paid$1,465,330PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$607,806CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$89,774PYOtherExpensesAmt
CY Other Expenses$88,733CYOtherExpensesAmt
PY Total Expenses$1,555,104PYTotalExpensesAmt
CY Total Expenses$696,539CYTotalExpensesAmt
PY Revenues Less Expenses-$489,181PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,204,580CYRevenuesLessExpensesAmt
Total Assets BOY$7,982,253TotalAssetsBOYAmt
Total Assets EOY$9,901,512TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$7,982,253NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$9,901,512NetAssetsOrFundBalancesEOYAmt
MissionTHE 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.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$607,806ExpenseAmt
Grant$607,806GrantAmt
DescTHE 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 113 STUDENTS AND GRANTS TO 18 AMATEUR RADIO ORGANIZATIONS DURING THE YEAR.Desc
Total Program Service Expenses$607,806TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCTStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonCHRISTINA LESSARDPersonNm
Phone8605940200PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1225 MAIN STREETAddressLine1Txt
CityNEWINGTONCityNm
State AbbreviationCTStateAbbreviationCd
ZIP061110000ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DAVID NORRIS
PRESIDENT0.5010.00Yes (X)Yes (X)$0$0$0
DAVID MINSTER
VICE PRESIDENT0.5040.00Yes (X)$0$303,246$45,475
MIKE RITZ
OUTGOING VICE PRESIDENT0.5010.00Yes (X)Yes (X)$0$0$0
KERMIT CARLSON
DIRECTOR0.5010.00Yes (X)$0$0$0
CARL LEUTZELSCHWAB
DIRECTOR0.5010.00Yes (X)$0$0$0
BILL LIPPERT
DIRECTOR0.5010.00Yes (X)$0$0$0
ED SNYDER
DIRECTOR0.5010.00Yes (X)$0$0$0
MARK J THARP
DIRECTOR0.5010.00Yes (X)$0$0$0
ART ZYGIELBAUM
DIRECTOR0.5010.00Yes (X)$0$0$0
CRAIG THOMPSON
DIRECTOR0.5010.00Yes (X)$0$0$0
CHRISTINA LESSARD
SECRETARY 01/240.5037.50Yes (X)$0$40,572$0
DIANE MIDDLETON
OUTGOING SECRETARY0.5040.00Yes (X)$0$200,734$36,017
RICK NISWANDER
TREASURER2.0010.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$544,552TotReportableCompRltdOrgAmt
Total Other Compensation$81,492TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$1,676,274AllOtherContributionsAmt
Total Contributions$1,676,274TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$190,481TotalRevenueColumnAmt
Exclusion$190,481ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$2,167,271SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$2,132,907SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$34,364SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$34,364TotalRevenueColumnAmt
Exclusion$34,364ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,901,119TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$224,845ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$23,220TotalAmt
Program Services$23,220ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$584,586TotalAmt
Program Services$584,586ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$52,396TotalAmt
Management And General$52,396ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$126TotalAmt
Management And General$126ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$13,385TotalAmt
Management And General$13,385ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$296TotalAmt
Management And General$296ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
DUES AND SUBSCRIPTION$21,583$21,583
BANK FEES$947$947

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$696,539TotalAmt
Program Services$607,806ProgramServicesAmt
Management And General$88,733ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$235,066BOYAmt
EOY$110,340EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$402,164BOYAmt
EOY$911,884EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$21,774BOYAmt
EOY$38,757EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$19,459EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$7,323,249BOYAmt
EOY$8,821,072EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$7,982,253BOYAmt
EOY$9,901,512EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,601,635BOYAmt
EOY$2,296,691EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$6,380,618BOYAmt
EOY$7,604,821EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,982,253BOYAmt
EOY$9,901,512EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,982,253BOYAmt
EOY$9,901,512EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,204,580ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$714,679NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type1Yes (X)SupportingOrgType1Ind
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1THE AMERICAN RADIO RELAY LEAGUE INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN066000004EIN
Organization Type10OrganizationTypeCd
Governing Document ListedYes (1)GoverningDocumentListedInd
Support$0SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$0SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported OrgYes (1)SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

FieldValueIRS element (for citing)
Power Appoint Majority Dir TrstYes (1)PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt Org0OperateBenefitNonSuprtOrgInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceFORM 990 PART IV SECTION A LINE 6FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION PROVIDES SCHOLARSHIPS AND GRANTS AS PART OF ITS MISSION, AS FURTHER DISCLOSED ON SCHEDULE I.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,528,658BeginningYearBalanceAmt
Contributions$130,284ContributionsAmt
Investment Earnings Or Losses$504,594InvestmentEarningsOrLossesAmt
Grants Or Scholarships$124,696GrantsOrScholarshipsAmt
End Year Balance$5,038,840EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,268,208BeginningYearBalanceAmt
Contributions$7,175ContributionsAmt
Investment Earnings Or Losses$397,659InvestmentEarningsOrLossesAmt
Grants Or Scholarships$144,384GrantsOrScholarshipsAmt
End Year Balance$4,528,658EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,849,258BeginningYearBalanceAmt
Contributions$41,024ContributionsAmt
Investment Earnings Or Losses-$464,772InvestmentEarningsOrLossesAmt
Grants Or Scholarships$157,302GrantsOrScholarshipsAmt
End Year Balance$4,268,208EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,016,512BeginningYearBalanceAmt
Contributions$253,466ContributionsAmt
Investment Earnings Or Losses$692,596InvestmentEarningsOrLossesAmt
Grants Or Scholarships$113,316GrantsOrScholarshipsAmt
End Year Balance$4,849,258EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,650,030BeginningYearBalanceAmt
Contributions$253,969ContributionsAmt
Investment Earnings Or Losses$154,177InvestmentEarningsOrLossesAmt
Grants Or Scholarships$41,664GrantsOrScholarshipsAmt
End Year Balance$4,016,512EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.14632BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.60958PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.24410TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,622,798TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$714,679NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$7,000DonatedServicesAndUseFcltsAmt
Revenue Not Reported$721,679RevenueNotReportedAmt
Revenue Subtotal$1,901,119RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,901,119TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$703,539TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$7,000DonatedServicesUseFcltsAmt
Expenses Not Reported$7,000ExpensesNotReportedAmt
Expenses Subtotal$696,539ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$696,539TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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, 2024 AND 2023, 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 2021 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.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPSGrantTypeTxt
Recipient113RecipientCnt
Non Cash Assistance$584,586NonCashAssistanceAmt
Non Cash AssistanceSCHOLARSHIP TO FURTHER EDUCATIONNonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE 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.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
DAVID MINSTER
VICE PRESIDENT$0$302,058$0$0$0$1,188$0$18,714$0$26,761$0$348,721$0$0
DIANE MIDDLETON
OUTGOING SECRETARY$0$199,702$0$0$0$1,032$0$12,565$0$23,452$0$236,751$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE 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 12CNO 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 19THE ORGANIZATION'S BY LAWS, ARTICLES OF ASSOCIATION AND FINANCIAL STATEMENTS ARE ALL POSTED ON ARRL'S WEB SITE.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1THE AMERICAN RADIO RELAY LEAGUEBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1225 MAIN STREETAddressLine1Txt
CityNEWINGTONCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06111ZIPCd
FieldValueIRS element (for citing)
EIN066000004EIN
Primary ActivitiesPROMOTION OF INTEREST IN AMATEUR RADIO AND NETWORKSPrimaryActivitiesTxt
Legal Domicile StateCTLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 10PublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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