Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 657 | 620 | 765 | 645 | 921 | 3,608 |
| 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 | 657 | 620 | 765 | 645 | 921 | 3,608 |
| 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).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | 3,608 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 657 | 620 | 765 | 645 | 921 | 3,608 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 781,441 | 781,441 | ||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 785,049 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2019 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
|---|
| 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. |
| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| 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. |
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