BETA

INTERNET SOCIETY FOUNDATION: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
INTERNET SOCIETY FOUNDATION (EIN 82-3285688)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-11-15
IRS object ID
201833199349306683
Schema version
2017v2.3
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)
Return2018-11-15T11:39:51-06:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN420714325PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RSM US LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line19737 WASHINGTONIAN BLVD 400AddressLine1Txt
CityGAITHERSBURGCityNm
State AbbreviationMDStateAbbreviationCd
ZIP20878ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN823285688EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INTERNET SOCIETY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlINTEBusinessNameControlTxt
Phone7034392767PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line111710 PLAZA AMERICA DRIVE NO 400AddressLine1Txt
CityRESTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20190ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSANDRA SPECTORPersonNm
Person TitleCHIEF FINANCIAL OFFICERPersonTitleTxt
Phone7034392767PhoneNum
Signature2018-11-01SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWILLIAM E TURCO CPAPreparerPersonNm
PTINP00369217PTIN
Phone3012963600PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address66.98.98.16IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-11-01IPDt
IP Tm14:24:38IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdC19F5D3F195EC13517A150B69ABBCB37DF598FBCAtSubmissionCreationDeviceId
At Submission Filing Device Id00BFBB601F26E6691F3C42FDB75EEBE807206D5EAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Initial ReturnYes (X)InitialReturnInd
Principal OfficerKATHRYN C BROWNPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line111710 PLAZA AMERICA DRIVE NO 400AddressLine1Txt
CityRESTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20190ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$43,071,227GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2017FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionTHE INTERNET SOCIETY FOUNDATION EXISTS TO DEMONSTRATE AND SUPPORT THE POSITIVE DIFFERENCE THE INTERNET CAN MAKE TO PEOPLE EVERYWHERE. IT PROMOTES THE DEVELOPMENT OF THE INTERNET AS A GLOBAL TECHNICAL INFRASTRUCTURE, A RESOURCE TO ENRICH PEOPLE'S LIVES, AND A FORCE FOR GOOD IN SOCIETY.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$42,967,421CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$103,806CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
CY Total Revenue$43,071,227CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$24,600CYOtherExpensesAmt
CY Total Expenses$24,600CYTotalExpensesAmt
CY Revenues Less Expenses$43,046,627CYRevenuesLessExpensesAmt
Total Assets EOY$43,104,607TotalAssetsEOYAmt
Total Liabilities EOY$24,600TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances EOY$43,080,007NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE INTERNET SOCIETY FOUNDATION EXISTS TO DEMONSTRATE AND SUPPORT THE POSITIVE DIFFERENCE THE INTERNET CAN MAKE TO PEOPLE EVERYWHERE. IT PROMOTES THE DEVELOPMENT OF THE INTERNET AS A GLOBAL TECHNICAL INFRASTRUCTURE, A RESOURCE TO ENRICH PEOPLE'S LIVES, AND A FORCE FOR GOOD IN SOCIETY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescCHAPTER CAPACITY BUILDING:CHAPTER PROJECTS AND PARTNERSHIP INITIATIVES THAT USE THE INTERNET TO IMPROVE PEOPLE'S LIVES. LOCAL AND REGIONAL PROJECTS THAT ARE ALIGNED WITH THE INTERNET SOCIETY'S MISSION CREATES INCREASED VISIBILITY FOR OUR CHAPTERS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescCOMMUNITY CAPACITY BUILDING:INITIATIVES THAT IMPROVE INTERNET ACCESS AND BRIDGE THE DIGITAL OPPORTUNITIES GAP. FUNDING FOR WORK THAT CONTRIBUTES TO INTERNET INFRASTRUCTURE HELPS WITH THE DEVELOPMENT OF SKILLS AND PROVIDES TOOLS TO HELP COMMUNITIES ADVOCATE FOR AN INTERNET THAT BENEFIT EVERYONE.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescRESEARCH:RESEARCH THAT ENHANCES THE SECURE, TRANSPARENT, AND OPEN NATURE OF THE GLOBAL INTERNET. WORK THAT DEEPENS OUR KNOWLEDGE OF THE INTERNET AND INCREASES OUR UNDERSTANDING OF HOW IT CAN BE BETTER USED TO DELIVER SOCIAL AND ECONOMIC OPPORTUNITY FOR EVERYONE.Desc
FieldValueIRS element (for citing)
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
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
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 Individuals0GrantsToIndividualsInd
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 With Officer Ent0BusinessRlnWithOfficerEntInd
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
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
Own WebsiteYes (X)OwnWebsiteInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SANDRA SPECTOR CFOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7034392767PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line111710 PLAZA AMERICA DRIVE NO 400AddressLine1Txt
CityRESTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20190ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
KATHRYN BROWN
INTERIM DIRECTOR, CEO5.0040.00Yes (X)Yes (X)$0$601,978$65,471
SANDRA SPECTOR
INTERIM DIRECTOR, TREASURER5.0040.00Yes (X)Yes (X)$0$192,100$65,138
DAVID FROLIO
INTERIM DIRECTOR, SECRETARY5.00Yes (X)Yes (X)$0$121,188$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$915,266TotReportableCompRltdOrgAmt
Total Other Compensation$130,609TotalOtherCompensationAmt
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$42,967,421AllOtherContributionsAmt
Total Contributions$42,967,421TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$103,806TotalRevenueColumnAmt
Exclusion$103,806ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$43,071,227TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$103,806ExclusionAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$24,343TotalAmt
Management And General$24,343ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescDUES & SUBSCRIPTIONSDesc
Total$257TotalAmt
Management And General$257ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$24,600TotalAmt
Program Services$0ProgramServicesAmt
Management And General$24,600ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$536,766EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$37,984,815EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$4,583,026EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$43,104,607EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$24,600EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$24,600EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
EOY$43,080,007EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$43,080,007EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$43,104,607EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$43,046,627ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$33,380NetUnrlzdGainsLossesInvstAmt
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)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
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
IRS Written DeterminationYes (X)IRSWrittenDeterminationInd
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1INTERNET SOCIETYBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN541650477EIN
Organization Type7OrganizationTypeCd
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 Org0SupportNonSupportedOrgInd
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

Schedule B IRS990ScheduleB

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
41,995-ISHARES EDGE MSCI MIN VOL USA$2,216,496F
28,301-ISHARES EDGE MSCI USA VALUE$2,366,530F
FieldValueIRS element (for citing)
Total Book Value Securities$4,583,026TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationISOC AND PIR ARE GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, ISOC AND PIR QUALIFY FOR CHARITABLE CONTRIBUTION DEDUCTIONS AND HAVE BEEN CLASSIFIED AS ORGANIZATIONS THAT ARE NOT PRIVATE FOUNDATIONS. INCOME WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS (UNRELATED BUSINESS INCOME, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. ISOC HAD NO NET UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016. PIR HAD NET UNREALIZED BUSINESS INCOME IN THE AMOUNT OF $0 AND $166,942 ON INTEREST INCOME PAID BY ENSET TO PIR DURING THE YEARS ENDED DECEMBER 31, 2017 AND 2016, RESPECTIVELY. WHILE 501(C)(4)'S SUCH AS ENSET ARE ELIGIBLE FOR TAX EXEMPT STATUS, ENSET HAS NOT FILED FOR SUCH STATUS. INTERNET SOCIETY ASIA LIMITED IS SUBJECT TO LOCAL COUNTRY TAXES PER SINGAPORE TAX REGULATIONS. THE SUBSIDIARY HAD NO TAXABLE SURPLUS, AND AS SUCH, HAD NO TAX LIABILITY AT DECEMBER 31, 2017 AND 2016. MANAGEMENT EVALUATED ISOC AND PIR'S TAX POSITIONS AND CONCLUDED THAT THEY HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. GENERALLY, DUE TO THE THREE-YEAR STATUTE OF LIMITATIONS, ISOC AND PIR ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2014.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
KATHRYN BROWN
INTERIM DIRECTOR, CEO$0$444,605$0$153,563$0$3,810$0$40,500$0$24,971$0$667,449$0$0
SANDRA SPECTOR
INTERIM DIRECTOR, TREASURER$0$177,582$0$13,828$0$690$0$30,574$0$34,564$0$257,238$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE J, PART II, COMPENSATION AND BENEFITSFormAndLineReferenceDesc
ExplanationINTERNET SOCIETY FOUNDATION DOES NOT COMPENSATE ANY DIRECTORS AND OFFICERS. ALL DIRECTORS SERVE ON THE ORGANIZATION'S BOARD WITHOUT COMPENSATION. ALL COMPENSATION SHOWN IN PART VII OF THE FORM 990, AND SCHEDULE J, PAGE 2, PART II, IS PAID BY A RELATED ORGANIZATION OF THE INTERNET SOCIETY FOUNDATION, INC., INTERNET SOCIETY. THE FOUNDATION RELIES ON ITS RELATED ORGANIZATION'S METHODOLOGY OF DETERMINING COMPENSATION. THE COMPENSATION METHODOLOGY ARE DESCRIBED BELOW. THE INTERNET SOCIETY ENGAGED A COMPENSATION SPECIALIST TO ESTABLISH A COMPREHENSIVE COMPENSATION PROGRAM OF THE COMPANY. THE GOALS WERE TO ESTABLISH INTERNAL COMPENSATION EQUITY, ACHIEVE EXTERNAL EQUITY TO ENSURE FAIR AND COMPETITIVE PAY, TO DEVELOP AN OBJECTIVE MERIT REVIEW PROCESS, AND DEVELOP TOOLS TO MAINTAIN THE COMPENSATION PROGRAM. THE INTERNET SOCIETY DEVELOPED COMPENSATION BENCHMARKS FOR EACH POSITION WITHIN THE ORGANIZATION, USING SEVERAL COMPENSATION STUDIES FOR US BASED EMPLOYEES AND BENCHMARKS FROM MERCER TOWERS WATSON AND BIRCHES GROUP FOR WORLDWIDE EMPLOYEES. THESE BENCHMARKS ARE UPDATED ANNUALLY. THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER WAS ESTABLISHED IN A CONTRACT JANUARY 1, 2014. AS PART OF THE CONTRACT PROCESS, AN INDEPENDENT COMPENSATION CONSULTANT WAS ENGAGED BY THE INTERNET SOCIETY BOARD OF TRUSTEES TO PROVIDE AN OPINION ON REASONABLENESS OF AND SUPPORTING COMPARABILITY DATA WITH RESPECT TO TOTAL COMPENSATION OF THE CHIEF EXECUTIVE OFFICER. THE CEO RECEIVES THE BENEFITS AVAILABLE TO OTHER INTERNET SOCIETY EMPLOYEES, INCLUDING A COMPANY CONTRIBUTION TOWARDS A RETIREMENT PLAN. ANNUALLY, THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES DRAWS UP ACHIEVEMENT TARGETS FOR THE CEO. THE CEO SUBMITS A SELF-EVALUATION AT YEAREND TO THE COMPENSATION COMMITTEE. THE COMPENSATION COMMITTEE REVIEWS THE CEO'S PERFORMANCE AND MAKES A DETERMINATION AS TO THE AMOUNT OF VARIABLE COMPENSATION EARNED. THE COMPENSATION COMMITTEE THEN INSTRUCTS THE INTERNET SOCIETY'S CFO TO PAY THE VARIABLE AWARD BASED ON THE COMMITTEE'S PERFORMANCE ASSESSMENT, LESS APPLICABLE STATUTORY WITHHOLDINGS. THE INTERNET SOCIETY EMPLOYS A GOAL MANAGEMEN PROCESS TO ESTABLISH AND TRACK GOALS FOR ALL MEMBERS OF ITS STAFF. THE INTERNET SOCIETY REVIEWS PERFORMANCE OF ALL EMPLOYEES ON DECEMBER 31. ANNUAL SALARY REVIEWS ARE BASED ON PERFORMANCE EVALUATIONS, COMPENSATION SURVEYS, AND STANDARDS FOR THE INDIVIDUAL COUNTRY OF EMPLOYMENT. THE INTERNET SOCIETY ALSO AWARDS VARIABLE COMPENSATION TO STAFF BASED ON INDIVIDUAL AND CORPORATE PERFORMANCE DURING THE YEAR. THESE AWARDS WERE DETERMINED IN CONSULTATION WITH THE COMPENSATION CONSULTANT, BASED ON RECOMMENDATIONS BY THE CEO, CFO, AND AWARDEES' DIRECT SUPERVISOR.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE SOLE MEMBER OF THE INTERNET SOCIETY FOUNDATION SHALL BE THE INTERNET SOCIETY (THE "MEMBER").
FORM 990, PART VI, SECTION A, LINE 7ATHE INTERIM BOARD MEMBERS & OFFICERS WILL SERVE DURING THE FORMATION AND INITIAL OPERATIONS OF THE FOUNDATION. THE SUBSEQUENT TRUSTEES SHALL BE APPOINTED BY THE MEMBER (INTERNET SOCIETY) IN 2018.
FORM 990, PART VI, SECTION A, LINE 7BTHE TRUSTEES SHALL BE APPOINTED BY THE MEMBER (INTERNET SOCIETY). TRUSTEES MAY BE REMOVED WITH OR WITHOUT CAUSE BY THE MEMBER.
FORM 990, PART VI, SECTION B, LINE 11BTHE INTERNET SOCIETY FOUNDATION'S ACCOUNTING FIRM PREPARES AND SIGNS THE RETURN AS PAID PREPARER AND DELIVERS THE RETURN TO THE INTERNET SOCIETY FOUNDATION. PRIOR TO FILING, THE CFO AND THE CEO OF THE INTERNET SOCIETY FOUNDATION REVIEW THE RETURN WITH THE AUDIT COMMITTEE. A REPRESENTATIVE OF THE INDEPENDENT ACCOUNTING FIRM'S TAX TEAM IS PRESENT TO ADDRESS ANY QUESTIONS FROM THE AUDIT COMMITTEE MEMBERS. AFTER REVIEW, A COPY OF THE RETURN IN ITS FINAL FORM IS SENT TO EACH MEMBER OF THE BOARD OF TRUSTEES PRIOR TO FILING THE RETURN. THE CEO OR THE CFO SIGNS FORM 8879-EO, THE IRS E-FILE SIGNATURE AUTHORIZATION FORM, AND RETURNS THIS FORM TO THE INTERNET SOCIETY FOUNDATION'S ACCOUNTING FIRM. THE ACCOUNTING FIRM THEN ELECTRONICALLY FILES THE RETURN WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CON AN ANNUAL BASIS, TRUSTEES AND OFFICERS OF INTERNET SOCIETY FOUNDATION SHALL FILL OUT A CONFLICT OF INTEREST QUESTIONNAIRE. THESE COMPLETED QUESTIONNAIRES WILL BE REVIEWED AND MONITORED BY THE CHAIR OF THE AUDIT COMMITTEE, AND THE RESULTS ARE REPORTED TO THE BOARD OF TRUSTEES. THE AUDIT COMMITTEE AND THE CHAIR OF THE INTERNET SOCIETY FOUNDATION'S BOARD OF TRUSTEES RELY ON THE TRUSTEES AND OFFICERS TO INFORM THEM OF ISSUES THAT MIGHT ARISE IN THE INTERIM PERIOD BETWEEN QUESTIONNAIRE SUBMISSIONS. THE CHAIR SOLICITS ALL TRUSTEES TO DISCLOSE ANY CONFLICTS WITH THE AGENDA ITEMS FOR THAT BOARD MEETING. TRUSTEES WHO REPORT POTENTIAL CONFLICTS MAY BE REQUIRED TO ABSTAIN FROM ANY FORMAL DECISION BY THE BOARD OF TRUSTEES, AND MAY BE REQUIRED TO RETIRE FROM ANY DISCUSSION OR DELIBERATION. THE BOARD OF TRUSTEES, ACTING AS A BODY LED BY THE CHAIR, MAKES THE DETERMINATION OF WHETHER A CONFLICT EXISTS AND THE PARTICIPATION RESTRICTIONS TO BE IMPOSED. WHENEVER THERE IS REASON TO BELIEVE THAT A POTENTIAL CONFLICT OF INTEREST EXISTS BETWEEN THE INTERNET SOCIETY FOUNDATION AND THE CHAIR OF THE BOARD, THE POTENTIAL CONFLICT SHALL BE REPORTED TO THE BOARD AS A WHOLE. THE BOARD BY MAJORITY VOTE WILL DETERMINE THE APPROPRIATE RESPONSE.
FORM 990, PART VI, SECTION C, LINE 19ALL INFORMATION IS AVAILABLE ON THE ORGANIZATION'S WEBSITE.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtAddress Line1ForeignAddress/AddressLine1TxtCountryForeignAddress/CountryCdLegal Domicile Foreign CountryLegalDomicileForeignCountryCd
INTERNET SOCIETY
11710 PLAZA AMERICA DRIVE SUITE 400RESTONVA20190541650477EDUCATIONDC501(C)(3)LINE 7N/A0
PUBLIC INTEREST REGISTRY
1775 WIEHLE AVENUE SUITE 100RESTONVA20190331025119OPERATOR OF DOMAIN NAMESPA501(C)(3)LINE 12B, II0INTERNET SOCIETY
INTERNET SOCIETY ASIA LIMITED
PROVIDES SUPPORT & VISIBILITY IN THE ASIA-PACIFIC REGION0INTERNET SOCIETY9 TEMASEK BLVD SUNTEC TOWER TWO 0SNSN

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1ENSETBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11775 WIEHLE AVENUE STE 201AddressLine1Txt
CityRESTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20190ZIPCd
FieldValueIRS element (for citing)
EIN472514918EIN
Primary ActivitiesNON-PROFIT SOCIAL WELFAREPrimaryActivitiesTxt
Legal Domicile StatePALegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1PUBLIC INTEREST REGISTRYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Entity TypeCEntityTypeTxt
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 OrgYes (1)GiftGrntCapContriFromOthOrgInd
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 Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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