2022-11-15T20:38:02-06:00 2021-12-31 271728945 PKF O'CONNOR DAVIES LLP 245 PARK AVENUE 12TH FLOOR NEW YORK NY 101673001 990 2021-01-01 262387657 ACANI INC ACAN 2129220061 PO BOX 1028 NEW YORK NY 101851028 DAVID IBSEN PRESIDENT 2129220061 2022-11-15 1 DAVID IBSEN 999009999 EVA MRUK P00543254 2122862600 2022-11-15 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z UNITED AGAINST NUCLEAR IRAN MARK WALLACE PO BOX 1028 NEW YORK NY 101851028 2249632 0 X WWW.UNITEDAGAINSTNUCLEARIRAN.COM X 2008 DE TO INFORM THE PUBLIC ABOUT THE NATURE OF THE IRANIAN REGIME. 4 2 8 35 0 0 4220130 2249632 0 0 0 0 0 0 4220130 2249632 0 0 0 0 1033107 1079069 0 0 176185 2575198 2528663 3608305 3607732 611825 -1358100 1341867 293659 44895 353161 1296972 -59502 TO INFORM THE PUBLIC ABOUT THE NATURE OF THE IRANIAN REGIME, INCLUDING ITS DESIRE AND INTENT TO POSSESS NUCLEAR WEAPONS, AS WELL AS IRAN'S ROLE AS THE KEY STATE SPONSOR OF GLOBAL TERRORISM, AND A MAJOR VIOLATOR OF HUMAN RIGHTS AT HOME AND ABROAD. 0 0 3087237 0 0 BUILD PROGRAMS AND PROJECTS TO HEIGHTEN AWARENESS OF THE DANGER THE IRANIAN REGIME POSES TO THE WORLD; THE ORGANIZATION PUBLISHES RESEARCH AND DAILY NEWS SUMMARIES ON ISSUES RELATED TO IRAN'S NUCLEAR PROGRAM, REGIONAL DESTABILIZATION AND SUPPORT FOR TERRORISM TO EDUCATE THE PUBLIC AND ASSEMBLES A COALITION OF POLICY AND THOUGHT LEADERS TO ENSURE HEIGHTENED AWARENESS OF THE DANGER POSED BY IRAN'S NUCLEAR PROGRAM. 3087237 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 16 0 8 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 2 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL AR CA FL GA HI IL KS KY MA MD ME MI MN ND NH NJ NM NY OK OR PA RI SC TN UT VA WI WV X X DAVID IBSEN 2129220061 PO BOX 1028 NEW YORK NY 101851028 X DAVID IBSEN PRESIDENT 17.50 X X 176830 0 6206 DANIEL ROTH RESEARCH DIRECTOR 38.00 X 131077 0 20476 CLAIRE JUNGMAN CHIEF OF STAFF 39.00 X 123750 0 11504 MARK D WALLACE CHIEF EXECUTIVE OFFICER & DIRECTOR 10.00 X X 110000 0 8309 ROBERT BENTON SECRETARY 10.00 X 125001 0 0 ROSA SCHECHTER DIRECTOR 1.00 X 0 0 0 STEVEN COHEN DIRECTOR 1.00 X 0 0 0 666658 0 46495 5 0 1 0 PLUS COMMUNICATIONS LLC 3001 WASHINGTON BLVD 7TH FL ARLINGTON VA 22201 PUBLIC RELATIONS 462600 GROVE BUSINESS CONSULTING 5 MOLEDET ST HOD HASHARON IS BUSINESS CONSULTING 439000 JOHN BOLTON 9107 FERNWOOD ROAD BETHESDA MD 20817 STRATEGIC CONSULTING 137500 JOSEPH LIEBERMAN 1633 BROADWAY NEW YORK NY 10019 ADVISORY BOARD 128337 RED FLAG CONSULTING HUGUENOT HOUSE 35-38 ST STEPHENS GREEN DUBLIN EI DO2 NY63 MARKETING/RESEARCH 109444 6 2249632 2249632 2249632 0 0 0 X 415930 320266 51991 43673 556655 431072 26108 99475 60543 46810 4162 9571 45941 35492 3658 6791 199752 99876 99876 19500 6825 12675 1710221 1691314 18907 141500 141500 35133 12068 22987 78 106489 72300 29537 4652 124058 95156 20352 8550 30255 9984 20271 86790 86790 517 517 25188 25188 49260 37784 8081 3395 3607732 3087237 344310 176185 1005881 159300 160000 0 61766 24915 208145 168722 45824 39423 68396 70021 1341867 293659 44895 198361 0 154800 44895 353161 X 1296972 -59502 1296972 -59502 1341867 293659 -1358100 1626 0 X X 0 1 X 1 0 X 5084533 5542951 6457941 4220130 2249632 23555187 5084533 5542951 6457941 4220130 2249632 23555187 18498883 5056304 660 660 23555847 0.21470 0.11680 X THE ORGANIZATION'S PUBLIC SUPPORT IS 21.47%, WHICH IS ABOVE THE 10% THRESHOLD AND SIGNIFICANTLY INCREASED FROM THE PRIOR YEAR.THE ORGANIZATION IS ORGANIZED AND OPERATED TO ATTRACT NEW AND ADDITIONAL PUBLIC AND GOVERNMENTAL SUPPORT ON A CONTINUOUS BASIS. THE ORGANIZATION CONTINUOUSLY SOLICITS SMALL-DOLLAR CONTRIBUTIONS ONLINE THROUGH ITS WEBSITE, GOVERNMENT GRANTS, NON-PROFIT GRANTS, CORPORATE DONATIONS AND INDIVIDUAL DONATIONS, ALWAYS SEEKING TO EXPAND ITS DONOR BASE.SINCE ITS FOUNDING IN 2008, THE ORGANIZATION'S DONORS HAVE INCLUDED INDIVIDUALS (BOTH MAJOR DONORS AND GRASSROOTS DONORS), CORPORATIONS, PRIVATE FOUNDATIONS, AND OTHER TAX-EXEMPT ORGANIZATIONS FROM ACROSS THE UNITED STATES. THE ORGANIZATION'S PROGRAMS AND ACTIVITIES, WHICH FOCUS ON EDUCATING THE PUBLIC ABOUT IRAN-RELATED POLICY ISSUES, BROADLY APPEAL TO THE PUBLIC BOTH DOMESTICALLY AND INTERNATIONALLY. THE ORGANIZATION'S ONLINE RESOURCES DESCRIBED BELOW PROVIDED A VALUABLE PUBLIC SERVICE.THE ORGANIZATION IS GOVERNED BY A FOUR-MEMBER BOARD OF DIRECTORS, TWO OF WHOM HAVE SPECIAL KNOWLEDGE AND EXPERTISE IN THE FIELD OF INTERNATIONAL RELATIONS. THE ORGANIZATION ALSO MAINTAINS A 33-PERSON ADVISORY BOARD CONSISTING OF FORMER PUBLIC OFFICIALS, FORMER DIPLOMATS, ACADEMICS, AND OTHER THOUGHT LEADERS FROM THE UNITED STATES AND ACROSS THE GLOBE.THE ORGANIZATION CONDUCTS A VARIETY OF PROGRAMS AND ACTIVITIES TO EDUCATE THE PUBLIC ABOUT THE NATURE OF THE IRANIAN REGIME, THE THREATS IRAN POSES TO GLOBAL SECURITY, AND THE IMPACT OF IRAN-RELATED PUBLIC POLICIES. FOR EXAMPLE, THE ORGANIZATION'S RESEARCH ON IRANIAN BUSINESS ACTIVITIES (THE IRAN BUSINESS REGISTRY) IS AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE. THIS DATABASE IS WIDELY USED BY INDIVIDUALS AND BUSINESSES TO MAKE INFORMED PURCHASING, INVESTMENT, AND DIVESTMENT DECISIONS, AND IS ALSO A RESOURCE FOR THE MEDIA, ACADEMICS, RESEARCHERS, AND POLICYMAKERS.THE ORGANIZATION PERIODICALLY SPONSORS EDUCATIONAL EVENTS, SUCH AS PANEL DISCUSSIONS AND CONFERENCES, THAT ARE OPEN TO THE PUBLIC AND WIDELY ATTENDED, PROVIDING A FORUM FOR PUBLIC OFFICIALS, ACADEMICS, AND OTHER THOUGHT LEADERS TO DISCUSS PUBLIC POLICY ISSUES. THE ORGANIZATION OFTEN POSTS VIDEOS OF SUCH EVENTS ON ITS WEBSITE, AND SOMETIMES THE EVENTS ARE CARRIED ON C-SPAN OR OTHER MEDIA CHANNELS. THE ORGANIZATION ALSO DISTRIBUTES A DAILY EMAIL NEWSLETTER, EYE ON IRAN, COMPILING NEWS CLIPPINGS ON DEVELOPMENTS IN IRAN. MEMBERS OF THE PUBLIC MAY SUBSCRIBE TO THIS FREE NEWSLETTER, AND ARCHIVED COPIES OF THE NEWSLETTER ARE PUBLICLY AVAILABLE ON THE ORGANIZATION'S WEBSITE. THE ORGANIZATION ATTRACTS MANY VOLUNTEERS EACH YEAR, INCLUDING THE ADVISORY BOARD MEMBERS AND VOLUNTEERS SUPPORTING VARIOUS EVENTS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1262 1262 3430285 3431547 321577 80394 0 0 413963 453688 323435 321577 1512663 2268995 0 0 380 1262 1642 103491 113422 80859 80394 378166 567249 0 0 0 0 59435 53109 6326 148710 115613 33097 39423 PAYCHECK PROTECTION PROGRAM LOAN PAYABLE 154800 154800 X 2251258 1626 1626 2249632 0 2249632 3607732 0 3607732 0 3607732 PART X, LINE 2: ACANI RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT ACANI HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. ACANI IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR YEARS PRIOR TO DECEMBER 31, 2018. MIDDLE EAST AND NORTH AFRICA 0 6 PROGRAM SERVICES EDUCATION AND RESEARCH 752000 EUROPE (INCLUDING ICELAND & GREENLAND) 0 1 PROGRAM SERVICES EDUCATION AND RESEARCH 122036 0 7 0 0 0 7 874036 0 874036 0 0 0 0 0 0 PART I, LINE 3: THE ORGANIZATION USES THE ACCRUAL METHOD OF ACCOUNTING TO ACCOUNT FOR ITS FOREIGN EXPENDITURES. PART III ACCOUNTING METHOD: X X X X 0 0 0 0 0 0 0 0 0 DAVID IBSEN PRESIDENT 176830 0 0 0 0 0 0 0 6206 0 183036 0 0 0 DANIEL ROTH RESEARCH DIRECTOR 131077 0 0 0 0 0 0 0 20476 0 151553 0 0 0 FORM 990, PART I, QUESTION 5, AND PART V, QUESTION 2A: THE ORGANIZATION CONTRACTED WITH A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) FOR SERVICES, INCLUDING BUT NOT LIMITED TO, PAYROLL, TIMEKEEPING, EMPLOYEE BENEFITS, HR ADMINISTRATION AND WORKFORCE REGULATORY COMPLIANCE NEEDS. AS THE EMPLOYER OF RECORD FOR TAX PURPOSES, FORMS W-2 AND W-3 ARE ISSUED BY THE PEO AND FILED UNDER THE PEO'S FEDERAL EIN. IN THIS CO-EMPLOYMENT ARRANGEMENT, THE ORGANIZATION IS THE COMMON LAW EMPLOYER AND, ACCORDINGLY, COMPENSATION IS REPORTED ON FORM 990, PART VII, SECTION A AND PART IX, LINES 5-10. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. IT IS THEN REVIEWED BY THE EXECUTIVE DIRECTOR AND A COMPLETE COPY IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S GOVERNING BODY FOR THEIR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY APPLICABLE TO ALL DIRECTORS, OFFICERS AND KEY EMPLOYEES. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE ON AN ONGOING BASIS THE EXISTENCE OF ANY POTENTIAL CONFLICT AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD OF DIRECTORS DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE LEAVES THE BOARD OF DIRECTORS OR COMMITTEE WITH BOARD OF DIRECTORS DELEGATED POWERS MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS DECIDE IF A CONFLICT OF INTEREST EXISTS. AFTER EXERCISING DUE DILIGENCE, THE BOARD OF DIRECTORS OR COMMITTEE WITH BOARD OF DIRECTORS DELEGATED POWERS DETERMINES WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OF DIRECTORS OR COMMITTEE WITH BOARD OF DIRECTORS DELEGATED POWERS DETERMINES BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, THE BOARD OR COMMITTEE THEN MAKES ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH BOARD OF DIRECTORS DELEGATED POWERS ANNUALLY SIGNS A STATEMENT WHICH AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY AND HAS AGREED TO COMPLY WITH THE POLICY. ALL DECISIONS AND DELIVERATIONS ARE DOCUMENTED IN THE MINUTES OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION HAS A COMPENSATION REVIEW POLICY WHICH APPLIES TO THE ORGANIZATION'S CHIEF EXECUTIVE, OFFICERS AND KEY EMPLOYEES. THE COMPENSATION OF THE CHIEF EXECUTIVE AND EACH OFFICER AND KEY EMPLOYEE IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS OR COMPENSATION COMMITTEE OF THE ORGANIZATION, EXCLUDING THOSE PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT. THE COMPENSATION OF THE CHIEF EXECUTIVE AND EACH OFFICER AND KEY EMPLOYEE IS REVIEWED AND APPROVED USING COMPARABLE COMPENSATION DATA OF SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ENTITIES. THE DELIVERATIONS AND DECISIONS ARE CONTEMPORANEOUSLY DOCUMENTED. THE PROCESS LAST OCCURED IN 2021. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE ON THIRD PARTY WEBSITES (SUCH AS GUIDESTAR.COM) OR UPON REQUEST. FORM 990, PART VII-A: COMPENSATION REPORTED TO ROBERT BENTON ON PART VII, COLUMN (D) WAS FOR LEGAL SERVICES PROVIDED AND NOT FOR SERVICES IN HIS CAPACITY AS SECRETARY OF THE ORGANIZATION. FORM 990, PART IX, LINE 11G CONSULTING AND OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 1,333,250. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,333,250. PAYROLL SERVICE FEES: PROGRAM SERVICE EXPENSES 9,314. MANAGEMENT AND GENERAL EXPENSES 18,907. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,221. STRATEGIC CONSULTANTS: PROGRAM SERVICE EXPENSES 348,750. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 348,750. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A FINANCE COMMITTEE RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.