2020-09-15T11:58:32-05:00 2019-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2019-01-01 453751971 AMATEUR RADIO DIGITAL COMMUNICATIONS AMAT 6196932246 5663 BALBOA AVE NO 432 SAN DIEGO CA 92111 BDALE GARBEE TREASURER 6196932246 2020-09-08 1 THOMAS WASHBURN CPA P00537319 5083669100 2020-09-08 40.70.31.102 2020-09-08 11:38:21 ED P 2DDD31951ED2AB8CB25029F66ABAED5153B45454 247284B58625830FD7AA80C2F29CE40271A21289 2019 2021-01-29 14:40:06Z BDALE GARBEE 5663 BALBOA AVE SUITE 432 SAN DIEGO CA 92111 109834266 0 X HTTPS://WWW.AMPR.ORG/ X 2011 CA TO SUPPORT, PROMOTE, AND ENHANCE AMATEUR RADIO DIGITAL COMMUNICATIONS AND BROADER COMMUNICATION SCIENCE AND TECHNOLOGY. THIS CORPORATION SERVES AND PROMOTES AMATEUR RADIO, SCIENTIFIC RESEARCH, EXPERIMENTATION, EDUCATION, OPEN ACCESS, AND INNOVATION IN INFORMATION AND COMMUNICATION TECHNOLOGY. X 4 4 0 5 0 0 150 921 0 0 0 109288085 0 0 150 109289006 0 120000 0 0 0 0 0 0 0 10214 30602 10214 150602 -10064 109138404 13829 109130548 21685 0 -7856 109130548 X TO SUPPORT, PROMOTE, AND ENHANCE AMATEUR RADIO DIGITAL COMMUNICATIONS AND BROADER COMMUNICATION SCIENCE AND TECHNOLOGY. THIS CORPORATION SERVES AND PROMOTES AMATEUR RADIO, SCIENTIFIC RESEARCH, EXPERIMENTATION, EDUCATION, OPEN ACCESS, AND INNOVATION IN INFORMATION AND COMMUNICATION TECHNOLOGY. 0 0 131179 120000 SUPPORTING, PROMOTING, AND ENHANCING AMATEUR RADIO DIGITAL COMMUNICATIONS AND BROADER COMMUNICATION SCIENCE AND TECHNOLOGY. 131179 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 CA X X BDALE GARBEE TREASURER 6196932246 5663 BALBOA AVE SUITE 432 SAN DIEGO CA 92111 X BRIAN KANTOR FORMER PRESIDENT, CEO 20.00 X X 0 0 0 KIMBERLY CLAFFY DIRECTOR 5.00 X 0 0 0 A D BARKSDALE GARBEE II TREASURER 5.00 X X 0 0 0 PHIL KARN PRESIDENT 5.00 X X 0 0 0 JOHN GILMORE SECRETARY 5.00 X X 0 0 0 0 0 0 0 0 0 0 NATIONWIDE COMPUTER SYSTEMS INC 803 SHOTGUN ROAD SUNRISE FL 33326 BROKERAGE 545260 1 921 921 781441 781441 109051904 545260 108506644 108506644 108506644 109289006 0 0 109288085 120000 120000 8508 8508 10915 10915 1204 1204 5100 5100 OTHER EXPENSES 4875 4875 150602 131179 19423 0 X 13829 127478 109003070 13829 109130548 6685 15000 21685 0 X -7856 109130548 -7856 109130548 13829 109130548 109138404 0 X X 0 1 X 1 0 X 657 620 765 645 921 3608 657 620 765 645 921 3608 3608 781441 781441 785049 88 0.00460 0.19060 X DURING 2018, AMATEUR RADIO DIGITAL COMMUNICATIONS ("ARDC") RECEIVED A SUBSTANTIAL PART OF ITS SUPPORT FROM THE GENERAL PUBLIC. HOWEVER, AS ARDC DOES NOT RECEIVE A LARGE AMOUNT OF PUBLIC SUPPORT, TWO DONORS' CONTRIBUTIONS OF OVER $7,000 CREATED EXCESS CONTRIBUTIONS AND CAUSED ARDC TO NOT MEET ITS PUBLIC SUPPORT OBLIGATIONS WITHOUT THE 10% FACTS AND CIRCUMSTANCES TEST. DURING 2018, ARDC DID NOT RECEIVE ANY OF ITS INCOME FROM GROSS INVESTMENT INCOME AND IS ENTIRELY SUPPORTED BY CONTRIBUTIONS FROM THE GENERAL PUBLIC, WHICH IT SOLICITS THROUGH ITS WEBSITE. FURTHER, THE MEMBERS OF ARDC'S BOARD OF DIRECTORS REPRESENTS THE BROAD PUBLIC INTERESTS SERVED BY THE MISSION OF THE ORGANIZATION. IT IS FOR THESE REASONS THAT ARDC MEETS ITS PUBLIC SUPPORT OBLIGATION UNDER THE 10% FACTS AND CIRCUMSTANCES TEST, AS A SMALL EXCESS CONTRIBUTION SHOULD NOT DISQUALIFY THE ORGANIZATION FROM REMAINING A 501(C)(3) PUBLIC CHARITY. 109003070 109003070 1.00000 0 0 0 GOVERNMENT MONEY MARKET FUNDS 109003070 F 109003070 X 109289006 0 109289006 0 109289006 150602 0 150602 0 150602 PART V, LINE 4: THE BOARD DESIGNATED ENDOWMENT IS INTENDED TO BE USED IN TWO FORMS; 1) A CASH POOL, WHICH IS TO MAINTAIN A VALUE OF LIQUIDITY SO THE FUNDS MAY BE DISBURSED IN THE NEAR TERM AND 2) A LONG-TERM POOL, WHICH IS TO PROVIDE FOR A DISCIPLINED LONGER-TERM AND HIGHER RISK AND RETURN INVESTMENT PROGRAM THAT IS CONSISTENT WITH THE NEEDS OF LONGER HORIZON NON-PROFIT FUNDS. PART X, LINE 2: ARDC ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. ARDC HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT DECEMBER 31, 2019. ARDC'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. 1 TUCSON AREA PACKET RADIO 1 GLEN AVENUE WOLCOTT CT 06716 860455870 501(C)(3) 10000 FMV TO PROVIDE SCHOLARSHIPS FOR STUDENTS TO ATTEND THEIR ANNUAL CONFERENCE AMATEUR RADIO SATELLITE CORPORATION OF NORTH AMERICA PO BOX 27 WASHINGTON DC 20044 520888529 501(C)(3) 110000 FMV THE ARISS PROJECT TO BUILD A HAM RADIO FOR THE INTERNATIONAL SPACE STATION 2 2 PART I, LINE 2: FOR 2019, ARDC GIVES ONLY TO 501(C)3 ORGANIZATIONS, AND ARDC REQUIRES THE RECIPIENTS TO PROVIDE ARDC WITH A REPORT AT THE END OF THE PROJECT, DETAILING THE ACCOMPLISHMENTS AND EXPENDITURES. SALE OF 4,194,304 IPV4 ADDRESSES 2019-07-19 109051904 FAIR VALUE OF ADDRESSES 911646860 AMAZON TECHNOLOGIES INC 410 TERRY AVENUE NORTH SEATTLE WA 98109 N/A 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 THE BOARD OF DIRECTORS AMENDED ARDC'S BYLAWS DURING 2019. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD WAS GIVEN A DRAFT OF THE 990 TO REVIEW BEFORE SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C ARDC REQUIRES ANNUAL SIGNOFF OF THE CONFLICT OF INTEREST STATEMENT. FORM 990, PART VI, SECTION C, LINE 19 AMATEUR RADIO DIGITAL COMMUNICATIONS MAKES ALL ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY REQUEST. FORM 990, PART X, LINE 15 EXPLANATION OF IP ADDRESSES HELD EVERY ORGANIZATION, PERSON, OR DEVICE ATTACHED TO THE INTERNET MUST HAVE AN INTERNET PROTOCOL ADDRESS IN ORDER TO FUNCTION AS PART OF THE NETWORK. INITIALLY PLENTIFUL AND FREELY AVAILABLE AT NO CHARGE, IN THE PAST DECADE THESE HAVE BECOME SCARCE AND THEIR AVAILABILITY SUBJECT TO MARKET FORCES. IN THE 1980'S, WHEN THE INTERNET WAS IN ITS INFANCY, INTERESTED PARTIES WERE GIVEN LARGE NUMBERS OF IP ADDRESSES AT NO COST BY THE INTERNET ASSIGNED NUMBERS AUTHORITY [IANA], A US GOVERNMENT CONTRACTOR, WITHOUT RESTRICTION. IT WAS ONLY NECESSARY TO EXPLAIN THAT ONE WANTED A BLOCK OF ADDRESSES TO RESEARCH AND EXPERIMENT WITH THE NEW EVOLVING NETWORK AND THEY WOULD BE MADE AVAILABLE. MOST OF THE PARTICIPANTS WERE RESEARCH UNIVERSITIES AND GOVERNMENT CONTRACTORS, OR THE MILITARY, OR SOME DEDICATED COMMUNICATIONS RESEARCH FIRMS. RESEARCH AND EXPERIMENTATION HAVE LONG BEEN A DRIVING FORCE IN THE FIELD OF AMATEUR ("HAM") RADIO. IN 1981, A SMALL GROUP OF CURIOUS "HAMS" REQUESTED AND RECEIVED A BLOCK OF 16 MILLION SUCH ADDRESSES FOR AMATEUR RADIO DIGITAL COMMUNICATION PURPOSES. THIS SEEMINGLY LARGE QUANTITY WAS IN FACT A COMMON SIZE OF SUCH AN ALLOCATION, DUE IN PART TO THE VAST NUMBER [SOME 4.2 BILLION] OF SUCH ADDRESSES AVAILABLE IN THE INTERNET, LIMITATIONS IN THE INTERNET EQUIPMENT OF THE PERIOD, AND HOW FEW ENTITIES WERE ACTUALLY EXPERIMENTING WITH THE INTERNET. THE ALLOCATION TO THIS GROUP OF AMATEUR RADIO ENTHUSIASTS IS DOCUMENTED IN THE INTERNET ENGINEERING PUBLICATION RFC790 FROM SEPTEMBER 1981, WHERE IT IS DESIGNATED THE AMPRNET. AS THIS GROUP BECAME MORE COHESIVE, IT BECAME KNOWN AS THE AMATEUR RADIO DIGITAL COMMUNICATIONS GROUP, FROM WHICH OUR CURRENT-DAY ORGANIZATION EVOLVED. BECAUSE THE ALLOCATION CAME AT NO COST AND THERE WAS NO DISCERNABLE MARKET FOR THE ADDRESSES AT THE TIME THEY WERE RECEIVED, THE ADDRESSES WERE ASSIGNED NO VALUE ON THE ORGANIZATION'S BALANCE SHEET. FOR MORE THAN 30 YEARS, IT HAS BEEN THE MISSION OF THIS ORGANIZATION TO SUPPORT AMATEUR RADIO RESEARCH AND EXPERIMENTATION WITH DIGITAL NETWORKING BY PROVIDING ADVICE, COORDINATION, AND PERHAPS MOST SIGNIFICANTLY, ASSIGNING IP ADDRESSES TO AMATEUR RADIO OPERATORS ANYWHERE IN THE WORLD WHO WANTED TO WORK WITH DIGITAL COMMUNICATIONS. THESE ASSIGNMENTS HAVE ALWAYS BEEN MADE AT NO CHARGE FROM OUT OF OUR INITIAL ALLOCATION OF 16 MILLION, AND ARE ESSENTIALLY LONG-TERM ZERO-COST LEASES OF THE ADDRESS BLOCKS. AS THE SUPPLY OF INTERNET ADDRESSES IS FINITE (AT MOST 4.2 BILLION) AND THE INTERNET HAS GROWN EXPLOSIVELY OVER THE PAST DECADE OR SO, THERE HAS BEEN A TIGHTENING OF THE SUPPLY OF INTERNET ADDRESSES. TODAY, IN 2019, THEY ARE IN FACT SCARCE. AS A RESULT, A MARKET IN SELLING AND RESELLING ADDRESSES HAS EMERGED. OUR ORGANIZATION, AMATEUR RADIO DIGITAL COMMUNICATIONS [ARDC] HAS RECENTLY BECOME AWARE OF THE MARKET VALUE OF THE ADDRESSES IT HOLDS. NOT LONG AGO, WE CONDUCTED A STUDY OF OUR UTILIZATION OF THOSE ADDRESSES AND CAME TO THE REALIZATION THAT WE HAD MANY MORE THAN ARE NEED TO SUPPORT ARDC USER COMMUNICATIONS. THEREFORE, OUR BOARD OF DIRECTORS HAS UNANIMOUSLY AGREED TO DIVEST ABOUT ONE QUARTER (25%, OR ABOUT 4 MILLION) OF THIS ASSET, AND HAS SOLD IT ON THE OPEN MARKET AND WILL USE THE INCOME TO FUND OUR CONTINUING MISSION OF SUPPORTING RESEARCH IN DIGITAL COMMUNICATIONS THROUGH VARIOUS PROGRAMS OF GRANTS, SUPPORTED RESEARCH PROJECTS, AND SCHOLARSHIPS. THE SALE OCCURRED IN 2019. THE REMAINING 75% (SOME 12 MILLION ADDRESSES) WILL BE RETAINED AND CONTINUE TO BE USED DIRECTLY IN OUR MISSION AS THEY LONG HAVE BEEN. FORM 990, PART XII, LINE 1 ARDC HAS CHANGED THE METHOD OF ACCOUNTING FROM CASH TO ACCRUAL METHOD IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING STANDARDS AND PRINCIPLES ESTABLISHED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD. PART XII, LINE 2C THIS IS THE FIRST AUDIT COMPLETED FOR ARDC. THE INVESTMENT/FINANCE COMMITTEE HAS OVERSIGHT OF THE AUDIT.