Arbitration Forums INC

Not tax-deductible

Tampa, FL501(c)(6)Since 1981Crime & LegalEIN 13-3095444Revenue $53.0M in FY2025

On file with the IRSarbfile.org3820 Northdale Blvd Ste 115, 33624-1880 · Tampa, FLTax-exempt since Jul 1982

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To facilitate the efficiency and equitable disposition of insurance related disputes to avoid the costs and delays of litigation.

Run by 4,191 volunteers and 195 employees.
Mission: Form 990 Part I, line 1 · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $1.4M a year · 3% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$5.8M
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 2.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$12.7M
12% of total assets
Looks good: liabilities are 12% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 13 voting members
Looks good: 12 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$53.0M
-6% vs prior year
Spent
$53.5M
Net assets
$96.3M
By yearFY2020–FY2025
Revenue
$53.0M
FY2025▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2020$45.1M
FY2021$36.9M
FY2022$39.8M
FY2023$55.4M
FY2024$56.4M
FY2025$53.0M
Expenses
$53.5M
FY2025▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2020$41.2M
FY2021$41.5M
FY2022$42.3M
FY2023$47.1M
FY2024$52.4M
FY2025$53.5M
Net assets
$96.3M
FY2025▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2020$80.9M
FY2021$80.2M
FY2022$76.7M
FY2023$85.7M
FY2024$91.2M
FY2025$96.3M

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1982.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

30 people listed on the 990; $5.8M paid to officers and key staff.

Part VII, Section A · reportable compensation
President & CEO
$1,068,935Pt VII · Sec A
CFO & Secretary/Treasurer
$480,981Pt VII · Sec A
Chief Info Technology Officer
$460,554Pt VII · Sec A
Human Resources & Facilities
$422,530Pt VII · Sec A
Dir. Head of Member Operations
$416,583Pt VII · Sec A
Former President & CEO
$364,601Pt VII · Sec A
Dir. Head of People Operations
$322,781Pt VII · Sec A
Dir. Head of Product Development
$299,876Pt VII · Sec A

Eric Spencer’s $1.1M as President & CEO is at the 100th percentile of top reported officer pay among 247 $10–100M crime & legal nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Eric Spencer$1,068,935$517,518————
Kathleen Mahne$364,601$899,068$895,344$890,747$698,266—
Kathleen D Mahne—————$690,978
Stephen Janicki$480,981$392,767$369,263—$275,351—
John Shedd$460,554$383,200$355,144$397,043$338,094—
Kenneth Butler Former Dir$422,530$210,556————
David Levin$416,583$343,496$323,279$331,887$289,878$195,732
Jairo Arcila————$370,081$360,147

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Helps members recover and resolve issues through service, collaboration, and innovation.

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Provided by the organization

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1 program · in their own filed words · FY2025
01

Arbitration Services

In 2025, its members filed 1.1 million arbitration disputes and 2.3 million subrogation demands collectively worth almost $27 billion in claims as a cost-effective alternative to litigation for the insurance industry.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 35 grants · $449K · 2020–2025
Unitemized GrantFY2025$25,000
The Spring of Tampa Bay INCFL · FY2025$12,485
Metropolitan Ministries INCFL · FY2025$12,242
Unitemized GrantFY2024$25,000
The Spring of Tampa Bay INCFL · FY2024$16,188
Metropolitan Ministries INCFL · FY2024$8,861
Unitemized GrantFY2023$25,000
The Spring of Tampa Bay INCFL · FY2022$25,508
Unitemized GrantFY2022$25,000
Metropolitan Ministries INCFL · FY2022$11,311
See all 35 grants →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$53.0M
Ln 12
Fees for servicesLn 2g$52.1M
Investment incomeLn 3$910K
Money outPt IX
$53.5M
Ln 25
Owns and owesPt X
$96.3M
net assets · Ln 32
Cash and savingsLn 1–2$10.3M
Total assetsLn 16$109.0M
LiabilitiesLn 26$12.7M
PeoplePt VI, VII
30
listed · VII A
PaidVII A17
Voting boardVI 1a13
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$52.1M
Investment incomeLn 3$910K
Gains on assetsLn 7−$2.9M
Total revenueLn 12$53.0M
Assets in detailPt X, end of year
CashLn 1$6.7M
SavingsLn 2$3.6M
Cash and savings togetherLn 1–2$10.3M
InvestmentsLn 11–13$83.0M
Land, buildings, equipmentLn 10c$1.5M
Other assetsLn 15$624K
Total assetsLn 16$109.0M
LiabilitiesLn 26$12.7M
Net assetsLn 32$96.3M
OperationsPt I, VI
EmployeesI 5195
VolunteersI 64,191
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$6.0M$10.3M
InvestmentsLn 11–13$79.6M$83.0M
Land, buildings, equipmentLn 10c$1.9M$1.5M
Total assetsLn 16$104.4M$109.0M
LiabilitiesLn 26$13.2M$12.7M
Net assetsLn 32$91.2M$96.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$76K
Grants to domestic individualsLn 2$25K
Pay of current officers, directors and key staffLn 5$5.2M
Other salaries and wagesLn 7$22.8M
Pension plan contributionsLn 8$3.5M
Other employee benefitsLn 9$3.9M
Payroll taxesLn 10$1.9M
Legal feesLn 11b$142K
Accounting feesLn 11c$66K
Investment management feesLn 11f$111K
Other fees for servicesLn 11g$4.2M
Advertising and promotionLn 12$54K
Office expensesLn 13$934K
Information technologyLn 14$6.0M
OccupancyLn 16$107K
TravelLn 17$125K
Conferences, conventions and meetingsLn 19$619K
Depreciation, depletion and amortizationLn 22$3.4M
InsuranceLn 23$300K
Other expenses (24a–d)Ln 24$26K
All other expensesLn 24e$8K
Total functional expensesLn 25$53.5M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $53.0M$53.5M−$527K$96.3M 990 PDF
FY2024 $56.4M$52.4M$4.0M$91.2M 990 PDF
FY2023 $55.4M$47.1M$8.3M$85.7M 990 PDF
FY2022 $39.8M$42.3M−$2.5M$76.7M 990 PDF
FY2021 $36.9M$41.5M−$4.6M$80.2M 990 PDF
FY2020 $45.1M$41.2M$3.9M$80.9M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $52,985,844 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $53,534,587$52,075,868
I-10 Investment incomePrior year $2,848,966$909,976
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $56,383,553$52,985,844
I-13 Grants and similar amounts paidPrior year $100,000$100,890
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $35,888,211$37,260,596
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $16,370,348$16,151,794
I-18 Total expensesPrior year $52,358,559$53,513,280
I-19 Revenue less expensesPrior year $4,024,994−$527,436
Part VI · Governance 12 of 13 board members independent, no flags
VI-1a Voting members of the governing body13
VI-1b Independent voting members12
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $52,985,844 across 4 lines filed
Lines not itemized here account for $1,020 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $52,074,848$52,074,848
VIII-3 Investment incomeExcluded from tax $3,774,425$3,774,425
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$2,864,449−$2,864,449
VIII-12 Total revenueRelated to mission $52,075,868 · Unrelated business $0 · Excluded from tax $909,976$52,985,844
Part IX · Statement of functional expenses $53,513,280 across 21 lines filed
IX-1 Grants to domestic organizations$75,890
IX-2 Grants to domestic individuals$25,000
IX-5 Pay of current officers, directors and key staff$5,193,398
IX-7 Other salaries and wages$22,829,827
IX-8 Pension plan contributions$3,453,921
IX-9 Other employee benefits$3,901,635
IX-10 Payroll taxes$1,881,815
IX-11b Legal fees$141,848
IX-11c Accounting fees$66,145
IX-11f Investment management fees$111,069
IX-11g Other fees for services$4,188,135
IX-12 Advertising and promotion$53,545
IX-13 Office expenses$933,656
IX-14 Information technology$6,041,272
IX-16 Occupancy$106,616
IX-17 Travel$125,152
IX-19 Conferences, conventions and meetings$618,958
IX-22 Depreciation, depletion and amortization$3,432,158
IX-23 Insurance$299,535
IX-24 Other expenses (24a–d)$25,507
IX-24e All other expenses$8,198
IX-25 Total functional expenses$53,513,280
Part X · Balance sheet $109,042,176 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $5,519,323$6,682,155
X-2 Savings and temporary cash investmentsStart of year $503,566$3,633,671
X-4 Accounts receivableStart of year $4,769,647$4,913,772
X-9 Prepaid expenses and deferred chargesStart of year $2,771,209$3,039,742
X-10c Land, buildings and equipment, netStart of year $1,942,590$1,491,728
X-11 Publicly traded securitiesStart of year $79,559,081$82,997,466
X-14 Intangible assetsStart of year $9,162,372$5,659,820
X-15 Other assetsStart of year $206,312$623,822
X-16 Total assetsStart of year $104,434,100$109,042,176
X-17 Accounts payable and accrued expensesStart of year $6,507,795$7,232,682
X-19 Deferred revenueStart of year $817,831$1,179,928
X-25 Other liabilitiesStart of year $5,909,448$4,317,888
X-26 Total liabilitiesStart of year $13,235,074$12,730,498
X-27 Net assets without donor restrictionsStart of year $91,199,026$96,311,678
X-32 Total net assets or fund balancesStart of year $91,199,026$96,311,678
X-33 Total liabilities and net assetsStart of year $104,434,100$109,042,176
Part XI · Reconciliation of net assets $96,311,678 net assets at year end
XI-1 Total revenue$52,985,844
XI-2 Total expenses$53,513,280
XI-3 Revenue less expenses−$527,436
XI-4 Net assets at start of year$91,199,026
XI-5 Net unrealized gains (losses) on investments$4,716,747
XI-9 Other changes in net assets$923,341
XI-10 Net assets at end of year$96,311,678

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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