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Income LINE 12, 2007 = $499 Misc. Income RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 420070 false false 420070 false false Lobbying Expenditures Schedule C Part II-B THE ORGANIZATION UTILIZED THE SERVICES OF TWO GOVERNMENT AFFAIRS FIRMS DURING THE YEAR ENDED JUNE 30, 2010. AS PART OF THE SERVICES PROVIDED, THE GOVERNMENT AFFAIRS FIRMS INCURRED $420,070 OF LOBBYING EXPENDITURES RELATED TO LOBBYING WITH FEDERAL LEGISLATORS. 608036 256212 351824 4061876 1988381 2073495 572523 336513 236010 2661329 68318183 58934815 9383368 2053824 -192 2053632 11437000 70084000 2053824 2053824 68030176 287958 49 288007 68318183 58647000 143 143 58646857 287958 287958 58934815 Fin 48 Footnote Schedule D, Part X ICANN adopted the provisions of ASC 740-10, Accounting for Uncertainty in Income Taxes on July 1, 2009. ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an enterprises's financial statements. ASC 740-10 also prescribes a recognition threshold and measurement standard for the financial statement recognition and measurement for an income tax position taken or expected to be taken in a tax return. Only tax positions that meet the more-likely-than-not recognition threshold at the effective date may be recognized or continue to be recognized upon adoption. In addition, ASC 740-10 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The adoption of ASC 740-10 did not have a significant impact on ICANN's financial statements. As of June 30, 2010 and 2009, ICANN had no uncertain tax positions requiring accrual. Recon of Change in Net Assets from Form 990 to Financial Statements Schedule D, Part XI, Line 8 Rounding: -$192 Recon of Rev Per Audited Financial Statements w/ Revenue Per Return Schedule D, Part XII, Line 4b Rounding: $ 49 Recon of Expenses Per Auduted financial statements w/ Exp per Return Schedule D, Part XIII, Line 2d Rounding: $143 true Europe (including Iceland and Greenland) 1 64 Program Services See Form 990, Part III 5727173 East Asia and the Pacific 1 69 Program Services See Form 990, Part III 4859351 Middle East and North Africa 0 2 Program Services See Form 990, Part III 349209 North America 0 1 Program Services See Form 990, Part III 883166 Central America and the Caribbean 0 1 Program Services See Form 990, Part III 30066 South America 0 0 Program Services See Form 990, Part III 21575 South Asia 0 0 Program Services See Form 990, Part III 26894 Sub-Saharan Africa 0 58 Program Services See Form 990, Part III 2101513 Russia and the Newly Independent States 0 0 Program Services See Form 990, Part III 23363 2 195 14022310 Middle East/North Africa Menog 5 Sponsorship 10000 CHECK Middle East/North Africa IGF Sponsorship, AFTLD Sponsorship 25000 Check South America Meeting Sponsorship 8475 Check Middle East/North Africa AFTLD Sponsorship 10000 Check Cent. America/Caribbean Meeting Sponsorship 20000 Check East Asia/Pacific Meeting Sponsorship 6500 Check Cent. America/Caribbean ICT Sponsorship 10000 Check Russia MSU 2010 Sponsorship 10000 Check 0 8 FELLOWSHIP PROGRAM South America 4 2000 WIRE/CASH 20971 AIRFARE/LODG ACTUAL EXP. FELLOWSHIP PROGRAM South Asia 6 3000 WIRE/CASH 19635 AIRFARE/LODG ACTUAL EXP. FELLOWSHIP PROGRAM Sub-Saharan Africa 20 9500 WIRE/CASH 63122 AIRFARE/LODGING ACTUAL EXP. FELLOWSHIP PROGRAM Russia 7 3500 WIRE/CASH 23466 AIRFARE/LODGING ACTUAL EXP. FELLOWSHIP PROGRAM Europe/Iceland/Greenland 7 4000 WIRE/CASH 27610 AIRFARE/LODG ACTUAL EXP. FELLOWSHIP PROGRAM East Asia/Pacific 15 8000 WIRE/CASH 63109 AIRFARE/LODG ACTUAL EXP FELLOWSHIP PROGRAM Middle East/North Africa 7 4500 WIRE/CASH 28893 AIRFARE/LODG ACTUAL EXP. FELLOWSHIP PROGRAM Cent. America/Caribbean 6 3000 WIRE/CASH 23428 AIRFARE/LODG ACTUAL EXP. FELLOWSHIP PROGRAM North America 1 500 WIRE/CASH 3273 AIRFARE/LODG ACTUAL EXP. Organization's procedures for monitoring use of grant funds outside the US Schedule F, Part 1, Line 2 An ICANN fellowship is a grant of support which is awarded to enable individuals from stakeholder groups around the world to attend ICANN meetings. This is a means tested program. Applicants must be citizens of economically eligible countries. ICANN uses the World Bank classification of low, lower-middle, and upper-middle economies. The fellowship covers the cost of economy class airfare and hotel, as well as providing a stipend after successful completion of the program, in order to assist in covering some basic expenses incurred by the fellow. Recipients are expected to actively contribute to ICANN processes and be a part of the next generation of ICANN leadership. Fellowships are awarded by an independent selection committee based on a mix of criteria including applicant experience and references, geographic proximity to meeting, receipt of past fellowships, etc. ICANN staff and the selection committee have maintained a "3x" rule for receiving this grant of support. For each regional meeting that incorporates the Fellowship program, a list of selected fellows to attend the upcoming meeting is posted on the ICANN website prior to the meeting. Subsequent to the regional meeting, a list of fellows who attended the meeting is posted on the ICANN website subsequent to the meeting. Travel and hotel costs for fellows pre-selected to attend the fellowship meeting are booked and paid directly by ICANN. All fellows are eligible to receive a flat stipend not to exceed US $500.00. Stipends are provided to fellows by wire transfer, and are paid to each fellow subsequent to the meeting after the fellow has demonstrated completion of the fellowship program. During the twelve months ended June 30, 2010, ICANN paid $311,507 to allow seventy-three fellowship participants to attend three ICANN meetings. ICANN also provides travel support to other members of the volunteer community to facilitate policy development efforts and outreach important to ICANN's mission. The process for selection is largely based on specific criteria established by each stakeholder/constituency group. Travel support extended to these groups is reported as part of travel expenses in Part II, Statement of Functional Expenses. For other contributions, ICANN Global Partnerships staff develop requests based upon the ICANN Strategic Plan and Operating Plan. Specific needs within specific regions of the world are considered. ICANN executives review the list of suggested contributions and decide on which contributions to pursue. the ICANN Board and community consider the Contributions within the overall fiscal year Operating Plan and Budget process. Supplemental Information Schedule F, Part I, Line 3 The international offices included on part I line 3(B) of schedule F are the Sydney, Australia and Brussels, Belgium ICANN offices. The number of employees in each region shown in Part I line 3(C) of schedule F includes those staff or contracted staff working in each region and the number of ICANN staff attending Seoul (67), Nairobi (58), and Brussels (59) international meetings during fiscal year 2010. In addition, an estimate of those officers and other executives who visited each region was included. The total expenditures by region shown in Part I line 3(F) of schedule F include: * The amounts paid (for staff compensation, travel reimbursement, and other staff and vendor costs) from the US accounts payable department in international currencies applicable to the region *All costs associated with the three annual international meetings (i.e. Seoul, Nairobi, and Brussels for fiscal year 2010); * Amounts expended to fund the Sydney, Australia office and personnel costs including office expenses, travel related and other expenses paid by the US accounts payable department; * Amounts paid to Argo Pacific, the fomer CEO's Company, for compensation and expenses of the former CEO; and * All payments made to international based employees and contracted staff that were paid in US dollars. * Estimates of travel costs associated with those executives who travel frequently were made and those estimated costs were allocated by region. Estimate was based on actual booked flights excluding amounts otherwise included in the accounting of the 3 international meetings in Seoul, Nairobi, and Brussels. * Note that professional service providers and other comparable vendors are not treated as agents for this purpose. X X X true true X X X X X X false false false false false false false true false Rod Beckstrom 401786 0 0 0 0 0 16500 0 10651 0 428937 0 0 0 Paul Twomey 712709 0 217092 0 0 0 0 0 213517 0 1143318 0 0 0 Douglas Brent 270000 0 118653 0 32920 0 24500 0 21303 0 467376 0 0 0 John Jeffrey 230000 0 63325 0 0 0 0 0 21303 0 314628 0 0 0 Paul Levins 220000 0 57306 0 88241 0 16500 0 21303 0 403350 0 0 0 Kurt Pritz 245000 0 66948 0 0 0 16500 0 21303 0 349751 0 0 0 Kevin Wilson 168000 0 30402 0 0 0 24500 0 13183 0 236085 0 0 0 Steve Antonoff 156219 0 25161 0 0 0 11669 0 14243 0 207292 0 0 0 David Conrad 180000 0 31005 0 49400 0 16500 0 14516 0 291421 0 0 0 Denise Michel 206098 0 55608 0 0 0 19000 0 21303 0 302009 0 0 0 Amy Stathos 194670 0 36346 0 0 0 16500 0 8091 0 255607 0 0 0 Theresa Swinehart 204000 0 51259 0 0 0 18375 0 8091 0 281725 0 0 0 Olof Nordling 187697 0 56026 0 0 0 0 0 40636 0 284359 0 0 0 Marco Lorenzoni 189199 0 43111 0 0 0 0 0 14183 0 246493 0 0 0 Elizabeth Gaster 195000 0 30690 0 0 0 22000 0 14516 0 262206 0 0 0 Massimiliano Minisci 171831 0 46619 0 0 0 0 0 19897 0 238347 0 0 0 Margaret Milam 166811 0 45548 0 1728 0 19045 0 20994 0 254126 0 0 0 Supplemental Compensation Information AMOUNTS LISTED IN PART VII OF THE FORM 990 AND SCHEDULE J REPRESENT AMOUNTS FOR THE 2009 CALENDAR YEAR. BENEFIT OPTIONS ARE THE SAME FOR ALL EMPLOYEES. SCHEDULE J, PART I, LINE 1A HOUSING ALLOWANCES WERE PROVIDED TO THE FOLLOWING OFFICERS AND KEY EMPLOYEE: DOUGLAS BRENT, PAUL LEVINS AND DAVID CONRAD THESE BENEFITS WERE TAXABLE AND INCLUDED IN THE W-2, BOX 5 AMOUNTS REPORTED IN FORM 990, PART VII. FOR FIRST CLASS TRAVEL: IN THE CASES WHERE FIRST CLASS TRAVEL WAS BOOKED, IT WAS IDENTIFIED AS THE LOWEST FARE AVAILABLE AT THE TIME THE TRAVEL WAS REQUIRED. THESE AMOUNTS WERE FOR BUSINESS PURPOSES AND WERE NOT REPORTED AS INCOME ON THE EMPLOYEES' W-2S. FOR COMPANION TRAVEL: ICANN'S TRAVEL GUIDELINES DO NOT PERMIT SPOUSAL OR FAMILY TRAVEL. EXCEPTIONS TO THIS POLICY HAVE BEEN MADE REGARDING SPOUSAL AND FAMILY TRAVEL EXPENDITURES FOR A VERY LIMITED NUMBER OF INSTANCES RELATING TO EXPATRIATION OR LIVING AWAY FROM EMPLOYEE/FAMILY'S PERMANENT DOMICILE. PAUL LEVINS MOVED OFFICES WITHIN ICANN FROM LOS ANGELES TO WASHINGTON, D.C. IN JULY 2009. ICANN PAID TO MOVE HIS FAMILY. IN DECEMBER 2009, PAUL LEVINS ENDED HIS TENURE WITH ICANN. ICANN REPATRIATED MR. LEVINS AND HIS FAMILY TO THEIR CITY/COUNTRY OF ORIGIN - SYDNEY, AUSTRALIA. COST OF AIRFARE FOR BOTH MOVES WAS NOT INCLUDED IN THE W-2, BOX 5 AMOUNTS REPORTED IN FORM 990, PART VII. SCHEDULE J, PART I, LINE 7 REGARDING BONUSES: THE OVERARCHING OBJECTIVE OF ICANN'S REMUNERATION FRAMEWORK IS TO ENSURE REMUNERATION PROVIDED IT IS COMPETITIVE GLOBALLY AND THAT IT PROVIDES STAFF WITH APPROPRIATE MOTIVATION FOR HIGH PERFORMANCE TOWARDS AGREED OBJECTIVES. THIS FRAMEWORK IS DESCRIBED IN DETAIL WITHIN THE "ICANN COMPENSATION - 2010" DOCUMENT WHICH CAN BE FOUND AT THE FOLLOWING URL: HTTP://ICANN.ORG/EN/FINANCIALS/CURRENT-YEAR.HTM. SCHEDULE J, PART II IN CALENDAR YEAR 2009, COMPENSATION AND BENEFITS WERE PROVIDED FOR DR. PAUL TWOMEY'S SERVICES THROUGH AN AGREEMENT WITH ARGO PACIFIC PYT LIMITED, AN AUSTRALIAN PROPRIETARY COMPANY. DR. TWOMEY, THE CEO OF ICANN FROM JANUARY 1, 2009 TO JUNE 30, 2009, AND THE SENIOR PRESIDENT OF ICANN FROM JULY 1, 2009 TO DECEMBER 31, 2009, IS A DIRECTOR OF ARGO PACIFIC. PURSUANT TO THE AGREEMENT, DURING THE CALENDAR YEAR 2009, ARGO PACIFIC WAS PAID $929,801 ASSOCIATED WITH DR. TWOMEY'S COMPENSATION, $712,709 IN BASE COMPENSATION, AND $217,092 IN BONUSES. ARGO PACIFIC'S AGREEMENT WITH ICANN IS DEMONINATED IN AUSTRALIAN DOLLARS. ICANN'S FUNCTIONAL CURRENCY IS U.S. DOLLARS, THUS THE PAYMENTS TO ARGO PACIFIC ARE IMPACTED BY EXCHANGE RATE FLUCTUATIONS BETWEEN THE U.S. DOLLAR AND AUSTRALIAN DOLLAR. THE COMPENSATION AND BENEFITS PAYMENTS MADE TO ARGO PACIFIC FOR DR. TWOMEY'S SERVICES WERE STRUCTURED AND APPROVED BY THE ICANN BOARD'S COMPENSATION COMMITTEE AND ICANN'S BOARD OF DIRECTORS. ICANN'S OVERALL COMPENSATION PHILOSOPHY IS TO TARGET COMPENSATION BETWEEN THE 50TH AND 75TH PERCENTILE OF THE MARKET, TO ATTRACT AND RETAIN THE RIGHT STAFF. THE DRIVING ELEMENT OF THIS PHILOSOPHY IS THAT ICANN'S COMPENSATION IS MARKET-BASED. ICANN HAS EMPLOYEES IN MANY DIFFERENT PARTS OF THE WORLD, AND STRIVES TO APPLY THIS PHILOSOPHY LOCALLY. EMPLOYMENT MARKETS AROUND THE WORLD ARE QUITE DIFFERENT, AND ALSO BRING DIFFERENT TAX, BENEFIT AND OTHER LOCAL CONDITIONS TO BEAR. NOTABLY, BELGIUM, WHERE ICANN HAS SEVERAL STAFF MEMBERS, REPRESENTS QUITE A DIFFERENT JOB MARKET THAN THE U.S. EMPLOYMENT MARKET. BASE COMPENSATION RATES IN BELGIUM ARE HIGHER DUE TO DIFFERENCES IN TAX RATES AND OTHER FACTORS SUCH AS NATIONAL MEDICAL PROGRAMS. IN ADDITION, EXCHANGE RATE FLUCTUATIONS ALSO AFFECT THE U.S. DOLLAR EQUIVALENCE OF THE BRUSSELS-BASED STAFF. THEREFORE, THE DOLLAR-DENOMINATED COMPENSATION OF ICANN'S BRUSSELS-BASED STAFF IS HIGHER THAN THEIR U.S.-BASED COUNTERPARTS. MELBOURNE IT BRUCE TONKIN - OFFICER 833000 SEE SCHEDULE O false ORGANIZATION'S MISSION FORM 990, PART I, LINE 1 AND PART III, LINE 1 THE MISSION OF THE INTERNET CORPORATION FOR ASSIGNED NAMES AND NUMBERS ("ICANN") IS TO COORDINATE, AT THE OVERALL LEVEL, THE GLOBAL INTERNET'S SYSTEMS OF UNIQUE IDENTIFIERS, AND IN PARTICULAR TO ENSURE THE STABLE AND SECURE OPERATION OF THE INTERNET'S UNIQUE IDENTIFIER SYSTEMS. SEE ADDITIONAL INFORMATION ABOUT ICANN'S PROGRAMS AND ACTIVITIES ON THE ICANN WEBSITE AND IN THE ICANN ANNUAL REPORT POSTED AT ICANN.ORG. GOVERNING BODY FORM 990, PART I, LINE 3 AND PART VI, LINE 1A IN ADDITION TO THE VOTING MEMBERS OF THE BOARD OF DIRECTORS, ICANN'S BYLAWS AS OF JUNE 30, 2010 ALLOWED FOR 6 NON-VOTING LIAISONS. THE NON-VOTING LIAISONS ARE ENTITLED TO ATTEND BOARD MEETINGS, PARTICIPATE IN BOARD DISCUSSIONS AND DELIBERATIONS, AND HAVE ACCESS (UNDER CONDITIONS ESTABLISHED BY THE BOARD) TO MATERIALS PROVIDED TO DIRECTORS FOR USE IN BOARD DISCUSSIONS, DELIBERATIONS AND MEETINGS. THE FOLLOWING INDIVIDUALS SERVED AS NON-VOTING LIAISONS DURING THE FISCAL YEAR ENDING JUNE 2010: 1. HEATHER DRYDEN 2. JANIS KARKLINS 3. RAM MOHAN 4. THOMAS NARTEN 5. THOMAS ROESSLER 6. VANDA SCARTEZINI 7. WENDY SELTZER 8. JONNE SOININEN 9. SUZANNE WOOLF PROGRAM SERVICE ACCOMPLISHMENTS FORM 990, PART III, LINE 4 ICANN IS A GLOBAL MULTI-STAKEHOLDER ORGANIZATION THAT COORDINATES THE INTERNET DOMAIN NAME SYSTEM (DNS) AND ADDRESSING FOR THE BENEFIT OF INTERNET USERS WORLDWIDE, ENABLING A SINGLE, INTEROPERABLE INTERNET. ICANN'S COMMUNITY-DEVELOPED POLICIES GOVERN OVER 180 MILLION DOMAIN NAMES, AND THE ALLOCATION OF ONE BILLION NETWORK ADDRESSES. CONNECTING BILLIONS OF COMPUTERS, PHONES, AND OTHER DEVICES ACROSS THE INTERNET, DNS CYBER-SECURITY IS A TOP PRIORITY. SEE ADDITIONAL INFORMATION ABOUT ICANN'S PROGRAMS AND ACTIVITIES ON THE ICANN WEBSITE AND IN THE ICANN ANNUAL REPORT POSTED AT ICANN.ORG. LOCAL CHAPTERS, BRANCHES AND AFFILIATES FORM 990, PART VI, LINE 10A AND 10B ICANN HAS OFFICES IN BRUSSELS, BELGIUM AND SYDNEY, AUSTRALIA, WHICH PROVIDE OPERATIONAL SUPPORT TO THEIR RESPECTIVE GEOGRAPHICAL REGIONS. FORM 990 REVIEW PROCESS FORM 990, PART VI, LINE 11 A COPY OF THE FORM 990 IS PROVIDED TO ICANN'S BOARD MEMBERS BEFORE IT IS FILED. THE PROCESS BY WHICH THE FORM 990 IS PREPARED, REVIEWED AND RECEIVED IS AS FOLLOWS: 1. ICANN ENGAGES AN OUTSIDE TAX PREPARER TO ASSIST IN THE PREPARATION OF ITS FORM 990. 2. ICANN'S EXECUTIVE TEAM INCLUDING CONTROLLER, COO, GENERAL COUNSEL, AND CEO REVIEWS THE FORM 990, AND SIGNS OFF FOR APPROVAL. 3. THE FORM 990 IS PROVIDED TO THE ICANN BOARD MEMBERS. 4. FOR THE 2008 FORM 990, THE ICANN BOARD RECEIVED TRAINING ON HOW TO RECEIVE/REVIEW THE FORM 990 DURING A TRAINING SEMINAR DEVELOPED BY ICANN'S EXTERNAL TAX ADVISORS. MOST BOARD MEMBERS THAT RECEIVED THIS TRAINING WERE ACTIVE BOARD MEMBERS AT THE TIME THE 2009 990 WAS COMPLETED. CONFLICTS OF INTEREST POLICY FORM 990, PART VI, LINE 12C ICANN HAS A WRITTEN CONFLICTS OF INTEREST POLICY. THE OFFICE OF THE GENERAL COUNSEL MONITORS THE POLICY WITH OVERSIGHT BY THE BOARD GOVERNANCE COMMITTEE. THE CONFLICTS OF INTEREST DOCUMENT IS COMPLETED AND SIGNED BY EACH BOARD MEMBER AND OFFICER. THE DOCUMENTS ARE REVIEWED BY THE GENERAL COUNSEL, AND A REPORT OF ITS FINDINGS IS PREPARED. THE CONFLICTS OF INTEREST POLICY CAN BE FOUND HERE: HTTP://WWW.ICANN.ORG/EN/COMMITTEES/COI/COI-POLICY-30JUL09-EN.HTM. THE POLICY DESCRIBES THE DUTY TO DISCLOSE, THE PROCEDURES FOR ADDRESSING CONFLICTS OF INTEREST, THE DUTY TO ABSTAIN, HOW VIOLATIONS OF THE CONFLICTS OF INTEREST POLICY WILL BE HANDLED, HOW TO HANDLE A BOARD MEMBER WHO RECEIVES COMPENSATION, THE ANNUAL STATEMENT PROCESS BY WHICH ALL COVERED PERSONS SIGN ANNUALLY THEIR AFFIRMATION OF THE POLICY AND DISCLOSE THEIR SPECIFIC POTENTIAL CONFLICTS, AND THE REQUIREMENT AND NATURE OF PERIODIC REVIEWS BY THE OFFICE OF THE GENERAL COUNSEL AND FINANCE DEPARTMENT. THE REPORT OF BOARD MEMBER REPORTED CONTRACTUAL RELATIONSHIPS IS POSTED ON THE WEBSITE. THE MOST RECENT REPORT IS POSTED HERE: HTTP://WWW.ICANN.ORG/EN/FINANCIALS/FY10-BOARD-CONTRACTUAL-RELATIONSHIPS.PD F. RETENTION AND DESTRUCTION POLICY FORM 990, PART VI, LINE 14 ICANN MAINTAINS AN INTERNAL DOCUMENT RETENTION AND DESTRUCTION POLICY AND HISTORICALLY HAS FOLLOWED BEST INDUSTRY PRACTICES FOR RETENTION AND DESTRUCTION. PROCESS FOR DETERMINING COMPENSATION FORM 990, PART VI, LINE 15 ICANN FOLLOWS PRINCIPLES OF ACCOUNTABILITY AND TRANSPARENCY AND DESCRIBES ITS COMPENSATION PLANS AND PRACTICES, WHICH IS POSTED AT: HTTP://WWW.ICANN.ORG/EN/FINANCIALS/COMPENSATION-PRACTICES-31JAN10-EN.PDF, AND IS SEPARATELY POSTED AT: HTTP://WWW.ICANN.ORG/EN/ANNUALREPORT/ANNUAL-REPORT-2010-EN.PDF. THE PROCESS FOR DETERMINING COMPENSATION INCLUDING SURVEYS OF COMPARABLE POSITIONS AND OTHER MARKET STUDIES IS DESCRIBED IN THIS COMPENSATION REPORT. EXECUTIVE COMPENSATION IS DISCLOSED AS WELL. SALARIES OF ALL OFFICERS ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS THROUGH THE EXECUTIVE COMPENSATION COMMITTEE. MINUTES OF THESE MEETINGS ARE MAINTAINED BY THE OFFICE OF THE GENERAL COUNSEL AS PART OF ITS CORPORATE SECRETARIAT FUNCTION. EACH YEAR THE APPOINTMENT FOR EACH OFFICER INCLUDING THE CHIEF EXECUTIVE OFFICER, THE CHIEF OPERATING OFFICER, THE GENERAL COUNSEL, THE SENIOR VICE PRESIDENT, STAKEHOLDER RELATIONS, AND THE CHIEF FINANCIAL OFFICER IS CONFIRMED BY THE BOARD OF DIRECTORS IN THE ANNUAL GENERAL MEETING. THE COMPENSATION STUDIES FOR MARKET COMPARABILITY CONDUCTED BY TOWERS WATSON IN 2009 FOR OFFICERS (AND ALL OTHER NON-OFFICER POSITIONS IN ICANN) WAS UPDATED BY TOWERS WATSON IN 2010. THE STUDY FOR MARKET COMPARABILITY CONDUCTED BY TOWERS WATSON IN 2009 FOR THE CEO IS CURRENTLY BEING UPDATED BY TOWERS WATSON. AVAILABILITY OF 990 FORM 990, PART VI, LINE 18 ICANN POSTS ITS FORM 990 ON ITS WEBSITE. THE PRIOR YEAR POSTING IS HERE: HTTP://WWW.ICANN.ORG/EN/FINANCIALS/FISCAL-30JUN09.HTM. AFTER SUBMISSION TO THE IRS, THE 2009 FORM 990 WILL BE POSTED HERE: HTTP://WWW.ICANN.ORG/EN/FINANCIALS/FISCAL-30JUN10.HTM. IN ADDITION, THE FORM 990 IS POSTED ON THE WWW.GUIDESTAR.ORG WEBSITE. FINALLY, HARD COPIES OF THE FORM 990 ARE AVAILABLE UPON REQUEST FROM THE CONTROLLER OF ICANN. EMAILS SHOULD BE SUBMITTED TO ICANN'S CORPORATE CONTROLLER BY EMAIL @JUAN.OJEDA@ICANN.ORG, OR BY PHONE AT +1.310.823.9358. ICANN POSTS THE ORIGINAL FORM 1023 (APPLICATION FOR TAX-EXEMPT STATUS) ON ITS WEBSITE. THE ORIGINAL FORM 1023 POSTING IS HERE: HTTP://WWW.ICANN.ORG/EN/FINANCIALS/TAX/US/. ICANN POSTS THE UPDATED IRS FAVORABLE DETERMINATION LETTER HERE: HTTP://WWW.ICANN.ORG/EN/FINANCIALS/TAX/US/IRS-FAVORABLE-DETERMINATION-LETT ER-19SEP08-EN.PDF. AVAILABILITY OF GOVERNING DOCS, CONFLICTS OF INTEREST, AND FINANCIAL STMTS FORM 990, PART VI, LINE 19 IN ACCORDANCE WITH ITS CORPORATE BYLAWS (SEE: HTTP://WWW.ICANN.ORG/EN/GENERAL/BYLAWS.HTM) AND THE AFFIRMATION OF COMMITMENTS WITH THE UNITED STATES DEPARTMENT OF COMMERCE, ICANN IS COMMITTED TO ACCOUNTABILITY AND TRANSPARENCY PRINCIPLES. THIS INCLUDES PROVIDING EXTENSIVE ACCESS TO THE PUBLIC THROUGH THE ICANN WEBSITE OF ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS. SEE WWW.ICANN.ORG. CONTRIBUTIONS FORM 990, SCHEDULE B, LINE 14 NEUSTAR SPONSORS CCTLD'S AND GTLD'S. FORM 990, SCHEDULE B, LINE 39 VERISIGN SPONSORS THREE GTLD'S AND ONE CCTLD. BUSINESS TRANSACTIONS WITH INTERESTED PERSONS FORM 990, SCHEDULE L, PART IV DR. BRUCE TONKIN IS A VOTING MEMBER OF THE BOARD OF DIRECTORS. DR. TONKIN IS ALSO CHIEF STRATEGY OFFICER OF MELBOURNE IT, AN ICANN ACCREDITED REGISTRAR. REVENUE FROM MELBOURNE IT AMOUNTED TO $833,000 FOR THE YEAR ENDED JUNE 30, 2010, UNDER THE FEE STRUCTURE OF THE STANDARD REGISTRAR ACCREDITATION AGREEMENT. TO AVOID ANY CONFLICT OF INTEREST BETWEEN ICANN AND MELBOURNE IT, DR. TONKIN ABSTAINS FROM VOTING ON ALL MATTERS HE IDENTIFIES AS POTENTIAL CONFLICTS OF INTEREST WHICH COME BEFORE THE BOARD. IN ADDITION TO THE SPECIFIC DISCLOSURES ABOVE, ICANN MAY ENTER INTO OR CONSIDER PARTICIPATION IN SMALL ARM'S LENGTH TRANSACTIONS BETWEEN ICANN AND CERTAIN TAXABLE ORGANIZATIONS WITH WHICH CERTAIN ICANN DIRECTORS OR OFFICERS (OR MEMBERS OF THEIR FAMILIES) MAY HAVE AN AFFILIATION. UNDER ICANN'S CONFLICTS OF INTEREST POLICY, ALL OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST BEFORE ENTERING INTO DISCUSSION ON SUCH MATTERS. IN ADDITION, THE BOARD COMMITTEE RESPONSIBLE FOR CONFLICTS OF INTEREST REVIEWS ALL BOARD MEMBER CONFLICTS OF INTEREST STATEMENTS. SEE: HTTP://WWW.ICANN.ORG/EN/FINANCIALS/BOARD-CONTRACTUAL-RELATIONSHIPS-FY09-30 JUL09-EN.PDF.