Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
Internet Society
Employer identification number
54-1650477
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
6,556,063
11,171,289
13,410,355
16,354,259
23,341,383
70,833,349
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
6,556,063
11,171,289
13,410,355
16,354,259
23,341,383
70,833,349
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
60,825,208
6
Public Support. Subtract line 5 from line 4.
10,008,141
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
6,556,063
11,171,289
13,410,355
16,354,259
23,341,383
70,833,349
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
91,732
246,295
256,148
149,073
236,002
979,250
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
-10,178
-17,070
-31,931
816
360
-58,003
11
Total support (Add lines 7 through 10).
71,754,596
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13,744,182
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
13.948 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
15.884 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
The Internet Society is a non profit charitable and educational organization founded in 1992 to provide leadership in internet related standards, education, and policy. With offices in Washington D.C., USA, and Geneva, Switzerland, it is dedicated to ensuring the open development, evolution and use of the internet for the benefit of people throughout the world. Internet Society qualifies as publicly supported because it meets the "10% plus facts and circumstances" under the Treas. Reg 1.170A-9(E)(3) in the following respects: 1. 10% of support limitation. Internet Society's public support fraction is 13.9477% well above the 10% threshold. 2. Attraction of public support. Internet Society is organized and operated to attract new and additional support on a continuous basis. ISOC involves both individual and corporate members in its activities. The Internet Society has a corporate membership dues structure, and is continuously seeking to expand its base of corporate members. The Internet Society also has more than 43,500 individual members around the world. It does not charge membership dues to individuals since many of them are located in developing countries, but the Internet Society does seek and receive contributions from individuals. The Internet Society also seeks and receives grants and contributions for the support of specific programs and activities, including its conferences and meetings. The Internet Society also seeks grants from nonprofit and foundation grant makers to seek a broader public support base and an expansion of our mission and core programs. 3. Sources of support. The Internet Society and its members are supported by a diverse and representative group of members and donors, including more than 120 organizations, including nonprofits and universities, and more than 43,500 individual members. Its programs and activities have broad public appeal to members of the public, around the globe, that share an interest in the promotion of an open, stable and globally accessible Internet infrastructure worldwide. 4. Representative governing body. Internet Society is governed by a thirteen member Board of Trustees. In addition to its President, who is an ex officio nonvoting member, there are twelve trustees from eight different countries including United States, Australia, Uruguay, Sweden, Germany, Tunisia, Mexico and the Netherlands. These individuals all have significant backgrounds in issues involving the Internet community. 5. Availability of public facilities or services; public participation in programs or policies. Internet Society conducts a variety of programs and activities that are designed to ensure an open and accessible Internet. These programs are widely accessible to the interested segments of the public and include publicly available briefings and forums in such areas as increasing access to the internet in developing countries, mentoring new Internet leaders worldwide, promotion of an open, secure and stable Internet infrastructure, removal of impediments to Internet growth, and end-to-end access for Internet users. The products of Internet Society's efforts are freely made available through conferences, seminars, publications and through Internet Society's website. www.internetsociety.org The Internet Society acts not only as a global clearinghouse for Internet information and education, but also as a facilitator and coordinator of Internet - related initiatives around the world. For nearly 20 years, Internet Society has run international network training and development programs for developing countries and these have played a vital role in setting up the Internet connections and networks in virtually every country connecting to the Internet during this time. Through its workshops, events, developing-country training workshops, tutorials, public policy briefings, and regional bureaus and local chapters, the Internet Society serves the educational and public policy needs of the growing global Internet community. The Internet Society's goal is to enhance the availability and utility of the Internet on the widest possible scale.
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
Internet Society
Employer identification number
54-1650477
Identifier
Return Reference
Explanation
Total Number of Individuals Employed in Calendar year 2010
Form 990, Part I, Line 5
In 2010, Internet Society had 51 total employees of which 31 resided in the United States. According to form 990 instructions, only U.S. employees are reported on Line 5.
Organization's Mission
Form 990 Part III, Line 1. Organization'S Mission
Internet Society is operated exclusively for educational, charitable, & scientific purposes relating to the internet. Including A. To facilitate & support the technical evolution of the internet as a research & educational infrastructure to stimulate the involvement of the scientific community, industry, government, & others in the evolution of the internet; B. To educate the scientific community, industry, & the public at large concerning the technology, use and application of the internet; C. To promote educational applications of internet technology for the benefit of government, colleges, & universities, industry & the public at large; D. To promote a forum for exploration of the new internet applications & to stimulate collaboration among organizations in their operational use of global internet.
Internet Engineering Task Force
Form 990, Part III, Line 4A - Program Service Accomplishments
The Internet Engineering Task Force (IETF) is a volunteer group dedicated to the protocol, engineering and development efforts for the global internet. The IETF is an international volunteer community of network designers, operators, and researchers, responsible for defining the open standards that support the Internet. It exists as a collection of happenings and works very largely virtually; has no members or dues, although registration fees are charged for meeting attendance. Three meetings per year are held and all information and standards produced during these meetings are made freely available to the public for the open development of the Internet.
Regional Development
Form 990, Part III, Line 4B - Program Service Accomplishments
Represents costs to address and help remove the fundamental impediments to Internet growth and usability, particularly in developing countries. For example regional development program works to improve access to technical skills and knowledge, the regulatory and policy environment for information and telecommunications services, and broader economic and market factors, language diversity and the diffusion and reliability of basic infrastructures and services. The impact of this initiative is visible through ongoing deployment of scalable Internet services and critical infrastructures in the developing world. The program also funds Internet Society's regional bureaus which are a focal point for regional activities including policy, education, membership, and chapter activities. Bureaus help to focus Internet Society's strategic initiatives with regional contexts, while simultaneously forming the Internet Society's global awareness of differing regional needs and priority. The bureaus are integral hubs in the Internet Society's work by helping build capacity where it is needed, mobilizing local support for global efforts, and developing policy and educational awareness. Bureaus are instrumental in building awareness of the Internet Society's commitment to regional communities, and understanding and addressing local issues important to Internet development.
Communications Program
Form 990, Part III, Line 4c - Program Service Accomplishments
Represents communications cost relating to all aspect of Internet Society's programs by engaging with participants of the global Internet community on a variety of levels including government, business, education and civil society sectors, and supports the Internet Society's policy and global engagement programs. Communications also maintain the Internet Society's website which is an active repository of information on current activities, educational materials, events listings, news and internet community resources. Communications also provide logistical support for various Internet Society seminars and conferences including regional INET conferences, IETF events and Internet Society chapter meetings.
other program services descriptions
form 990, part III, line 4d - other program services
(1) Public Policy- The Internet Society briefs members and the general public on public policy issues including censorship/freedom of expression, spam, governance, intellectual property, and access to information. The Internet Society also participates in local, national and international forums that promote awareness of an open internet. Internet Society also participates with organizations such as OECD, ITU, UNESCO, APEC and others in advancing the discussion of internet governance and related policy issues. Under this program, the Internet Society continues to pursue partnership development at the international level and will represent the principles and interest of the global Internet Society community. Expenses - $1,459,496 Grants - $144,590 (2) Trust & Identity - The Internet Society's Trust & Identity initiative recognizes that in order to be trusted, the Internet must provide channels for secure, reliable, private communications between entities, which can be clearly authenticated in a mutually understood manner. The goal of the Trust & Identity Initiative is to educate end-users on the critical importance of user managed identity security measures. Internet Society attempts to deliver two messages: 1) Network Confidence: there is a clear distinction between a trusted network and network security. Trust enabling network technologies provide long-term solutions to the issues that underlie many of the current concerns about cyber-security. 2) User managed identity: User education regarding identity management is essential to achieving trust in the internet. Another important goal of Internet Society is advancing the importance of a managed network identity technologies by the general public. This will be supported by participation in the trust and Identity consultations and by published reports and tools. The Internet Society is seeking to elevate "identity" to a core issue in network research and standards development and ensure that user education regarding identity management is seen as vital to creating a trusted internet. Expenses - $781,369 Grants - $80,000 (3) Standards & Technology - The Internet Society's Standards & Technology program addresses the issue of the Internet being built on open standards, which allows all devices, services and applications to be interoperable across a distributed network of networks. Internet standards are developed by volunteer groups which operate under the administrative umbrella of the Internet Society. The Internet Society is the organizational home of the Internet Engineering Task Force (IETF), The Internet Engineering Group (IESG), the Internet Architecture Board (IAB) and the Internet Research Task Force (IRTF). Thousands of volunteers from around the world participate and the standards they develop are free and accessible to everyone. The Internet Society and the IETF collaborate with other technical standards setting bodies to exchange the global development of the Internet. Expenses - $ 2,673,433 Grants - $1,522,500 Revenue - $2,390 (4) Membership & Chapters- The Internet Society engages in outreach to chapters to enable them to connect with one another to support and promote the Internet Society's mission, and to provide insight about important local/regional issues affecting the Internet. The Internet Society also provides unique opportunities for individual members without a chapter affiliation to work collaboratively with the Internet Society globally to further the Internet Society's mission and strategic goals. Expenses - $ 2,284,014 Grants - $318,597
Explanation of Business Relationship
Part VI, Section A, Line 2
Bert Wijnen was appointed to the ISOC Board of Trustees by the IAB in June 2008. A year later, Mr. Wijnen joined the staff of RIPE NCC. Daniel Karrenberg, an ISOC Trustee since 2005, is a member of the RIPE's senior management team. Both individuals have reported this business relationship to ISOC's Board of Trustees on annual disclosure forms. The ISOC's Board has determined that this business relationship does not constitute a conflict of interest. Mr. Wijnen was appointed to a second term on ISOC's Board of Trustees by the IAB in July 2011 and Mr. Karrenberg completed his second full term on ISOC's Board in July 2011 and is no longer a Trustee.
Explanation of Member or Stockholders
Part VI, Section A, Line 6
The Internet Society by-laws provide for the recognition of organizational members and individual members. Organizational members are corporate, non-profit, or government contributors to ISOC's overall charitable mission. Individual members may be sustaining members or global members. Both levels give individuals opportunities as members to participate in Internet Society's activities. Global membership is free to all individuals, while sustaining members make a contribution to ISOC. Individual members may also belong to one of ISOC's chapters, but are not required to do so.
Explanation of Election of Governing Body by Members or Stockholders
Part VI, Section A, Line 7A
The Internet Society by-laws call for the election or appointment of a Board of Trustees. According to the by-laws, the Board defines the process for election or appointment of trustees, and elections procedures provide for organizational members, chapters and the Internet Architecture Board (IAB) to appoint or elect trustees. The IAB recommendation must be approved by the IESG, which is the steering committee of the IETF. To participate in an election, a potential nominee must be a member in good standing as of December 31st of the previous year. For an organizational member, dues must be paid in full. For a chapter, the chapter must be in good standing. A person may be a candidate in only one constituency (organizational member, chapter, IAB) in one year. Trustee terms are 3 years and limited to no more than two consecutive terms. The two important committees involved in the process are the Elections and the Nominations Committees. The Nominations Committee establishes selection criteria for prospective trustees, advertises the nomination process, solicits candidates for the process, names a slate of candidates, oversees any petitions process and monitors the process to ensure that an individual is not a candidate in more than one constituency at the same time. Once candidates are nominated, petitions for additional nominees are accepted for 30 days. Candidates are allowed to submit biographical information and an election statement. After 30 days, the petition period closes and a final slate is announced. Ballots are distributed and must be returned in 28 days. At the 28th day, voting closes and at least two member of the Elections Committee count the ballots at a time and place of their choosing. Within 10 days after the close of the election process, the Elections Committee certifies the results to the Board of Trustees and publishes the results. 20 days is allowed for challenges to the election. The CEO, after consultation with the chairs of the Nominations Committee, Elections Committee and members of the Board of Trustees, advises the author of any challenges about the Board's decision and the challenge period closes. The new trustees are seated at the Board of Trustees meeting following the annual general meeting (AGM).
Form 990 Review Process
Part VI, Section B, Line 11A
The Internet Society's accounting firm prepares and signs the return as paid preparer and delivers the return to the Internet Society. Prior to filing, the CFO and the CEO of the Internet Society reviews the return with the Audit Committee elected by the Board of Trustees. 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 the return and files by certified mail with the Internal Revenue Service.
Explanation of Monitoring and Enforcement of Conflicts
Part VI, Section B, Line 12C
Annually, Trustees, Officers and key employees of Internet Society fill out a conflict of interest questionnaire; these completed questionnaires are reviewed and monitored by the Audit Committee, and the results are reported to the Board of Trustees. The Audit Committee and the chair of ISOC's Board of Trustees rely on the trustees, officers and key employees to inform them of issues that might arise in the interim period between questionnaire submissions. At the beginning of each Board meeting, 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. Should the chair be determined to have a conflict, an acting chair or the CEO is appointed for the affected deliberation before the Board of Trustees.
Compensation Review & Approval Process for Officers & Key Employees
Part VI, Section B, Line 15A & 15B
The Internet Society engaged a compensation specialist in 2009 to establish a comprehensive compensation program for 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 U.S. based employees and benchmarks from Mercer Towers Watson for worldwide employees. These benchmarks are updated annually. In 2010, the Internet Society obtained independent compensation studies for the Chief Financial Officer as a statutory officer of the Internet Society. The contract of the Chief Executive Officer was established in February 2006, under a five-year contract, and will be reviewed in the following year. The Internet Society employs a goal management system to establish and track goals for all members of its staff. Staff members fill out self evaluations, followed by an evaluation by their manager, and a meeting is held between the employee and their respective manager to discuss their previous year's achievements and current year's goals. The Internet Society has established the practice to review performance of all employees on a common review date of December 31. Annual salary reviews are based on these performance reviews and compensation surveys. The Internet Society also awards variable compensation to staff based on individual performance during the year. These awards were determined in consultation with the compensation consultant, based on recommendations by the CEO, CFO and awardees direct supervisors. Additional information on the compensation of the CEO: The Internet Society entered into an employment contract with its CEO in February 2006, replacing a prior employment contract. The CEO is to receive a base compensation to be paid monthly, and is eligible for annual variable compensation equal to 30% of the base compensation. The contract provides for a fixed annual increase through its expiration date of February 2011. The CEO receives no additional compensation other than benefits available to other Internet Society employees, including a company contribution toward its retirement plan. Annually, the Executive Committee of the Board of Trustees draws up achievement targets for the CEO. The CEO submits a self-evaluation at year-end to the Executive Committee. The Executive Committee reviews her performance and makes a determination as to the amount of variable compensation earned. The Executive Committee then instructs the Internet Society's CFO to pay the award, less applicable statutory withholdings. The corporation engaged the Hay Group, a global management and human resource consulting firm and PriceWaterhouseCoopers to help review and establish a compensation package for its CEO. Besides compensation benchmarks, the Hay Group and PriceWaterhouseCoopers suggested work valuation, role design and performance management techniques based on job evaluation methodology form their database of the 8,000 organizations they work with worldwide. The Internet Society also used information and advice from Guidestar and American Research Corporation to determine compensation for the CEO. See schedule j for further discussion of reported compensation for the ceo.
Other Organization Document Publicly Available
Part VI, Section C, Line 19
All information is available on the organization's website.
990, Part XI, Line 1
Includes $2,000,000 of directed funds from Public Interest Registry to support the IETF.
Other Changes in Net assets or fund balances
Form 990, Part XI, Line 5
Other Changes in net assets or Fund Balances: Unrealized Gains - $89,414
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.