Arbitration Forums INC FY2020 filing

Not tax-deductible

Tampa, FL501(c)(6)Since 1981Crime & Legal EIN 13-3095444Revenue $45.1M in FY2020Latest return filed Jun 17, 2026

On file with the IRSarbfile.orgTampa, FLTax-exempt since Jul 1982

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $5,000 a year, plus $10 a year for the ID check.

How does your 990 look to donors? Take the 10-Question Audit

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

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
$3.4M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2020 · 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
$3.4M
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Plus $77.0M in investments, Pt X · Ln 11–13
Fine: 0.4 months of spending in cash, plus $77.0M in investments.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$24.3M
23% of total assets
Looks good: liabilities are 23% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 15 voting members
Looks good: 14 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$45.1M
Spent
$41.2M
Net assets
$80.9M
By yearFY2020–FY2025
Revenue
$45.1M
FY2020
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
$41.2M
FY2020
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
$80.9M
FY2020
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 FY2020 Form 990 · figures checked against the IRS filing · see the original

Give Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

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

28 people listed on the 990; $3.4M paid to officers and key staff.

Part VII, Section A · reportable compensation
President & CEO
$690,978Pt VII · Sec A
CFO & Secretary/Treasurer
$360,147Pt VII · Sec A
Chief IT Officer
$339,349Pt VII · Sec A
Director of Marketing
$325,804Pt VII · Sec A
Director of Product Innovation
$275,520Pt VII · Sec A
Director of Human Resources
$270,436Pt VII · Sec A
Director of Quality/Field Operations
$195,732Pt VII · Sec A
SR Software Development Manager
$194,332Pt 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.

See Arbitration Forums INC executive salaries →

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.

Questions for Arbitration Forums INC

Tap to ask. Arbitration Forums INC sees how many people are interested.

Your first name shows with your question. Arbitration Forums INC answers here, for everyone.

1 program · in their own filed words · FY2020
01

Arbitration Services

935,000 disputes filed worth $8.7 billion in claims in 2020 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 FY2020 990, line by line.

1The main four
Money inPt VIII
$45.1M
Ln 12
Fees for servicesLn 2g$42.4M
Investment incomeLn 3$2.7M
Other incomeLn 4–11$2K
Money outPt IX
$41.2M
Ln 25
Owns and owesPt X
$80.9M
net assets · Ln 32
Cash and savingsLn 1–2$1.5M
Total assetsLn 16$105.3M
LiabilitiesLn 26$24.3M
PeoplePt VI, VII
28
listed · VII A
PaidVII A12
Voting boardVI 1a15
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$42.4M
Investment incomeLn 3$2.7M
Other incomeLn 4–11$2K
Gains on assetsLn 7$903K
Total revenueLn 12$45.1M
Assets in detailPt X, end of year
CashLn 1$1.2M
SavingsLn 2$280K
Cash and savings togetherLn 1–2$1.5M
Accounts receivableLn 4$3.3M
Prepaid expenses and deferred chargesLn 9$2.3M
Land, buildings, equipmentLn 10c$3.6M
InvestmentsLn 11–13$77.0M
Intangible assetsLn 14$17.5M
Other assetsLn 15$9K
Total assetsLn 16$105.3M
LiabilitiesLn 26$24.3M
Net assetsLn 32$80.9M
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 FY20End FY20
Cash and savingsLn 1–2$3.2M$1.5M
InvestmentsLn 11–13$69.8M$77.0M
Land, buildings, equipmentLn 10c$3.6M$3.6M
Total assetsLn 16$102.1M$105.3M
LiabilitiesLn 26$25.1M$24.3M
Net assetsLn 32$77.0M$80.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$79K
Pay of current officers, directors and key staffLn 5$3.0M
Other salaries and wagesLn 7$16.5M
Pension plan contributionsLn 8$3.6M
Other employee benefitsLn 9$3.2M
Payroll taxesLn 10$1.2M
Legal feesLn 11b$126K
Accounting feesLn 11c$95K
Investment management feesLn 11f$197K
Other fees for servicesLn 11g$3.9M
Advertising and promotionLn 12$44K
Office expensesLn 13$788K
Information technologyLn 14$2.5M
OccupancyLn 16$614K
TravelLn 17$24K
Conferences, conventions and meetingsLn 19$128K
Depreciation, depletion and amortizationLn 22$5.0M
InsuranceLn 23$151K
Other expenses (24a–d)Ln 24$114K
All other expensesLn 24e$7K
Total functional expensesLn 25$41.2M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jun 17, 2026 $53.0M$53.5M−$527K$96.3M 990 PDF
FY2024Filed with the IRS May 1, 2025 $56.4M$52.4M$4.0M$91.2M 990 PDF
FY2023Filed with the IRS May 8, 2024 $55.4M$47.1M$8.3M$85.7M 990 PDF
FY2022Filed with the IRS May 5, 2023 $39.8M$42.3M−$2.5M$76.7M 990 PDF
FY2021Filed with the IRS May 6, 2022 $36.9M$41.5M−$4.6M$80.2M 990 PDF
FY2020 ViewingFiled with the IRS May 11, 2021 $45.1M$41.2M$3.9M$80.9M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $45,133,923 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $41,695,006$42,431,327
I-10 Investment incomePrior year $2,897,770$2,700,343
I-11 Other revenuePrior year $9,807$2,253
I-12 Total revenuePrior year $44,602,583$45,133,923
I-13 Grants and similar amounts paidPrior year $70,547$79,431
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $23,719,104$27,477,891
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $9,556,708$13,662,636
I-18 Total expensesPrior year $33,346,359$41,219,958
I-19 Revenue less expensesPrior year $11,256,224$3,913,965
Part VI · Governance 14 of 15 board members independent, no flags
VI-1a Voting members of the governing body15
VI-1b Independent voting members14
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 $45,133,923 across 4 lines filed
Lines not itemized here account for $2,253 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $42,431,327$42,431,327
VIII-3 Investment incomeExcluded from tax $1,797,607$1,797,607
VIII-7 Net gain or loss on sales of assetsExcluded from tax $902,736$902,736
VIII-12 Total revenueRelated to mission $42,433,580 · Unrelated business $0 · Excluded from tax $2,700,343$45,133,923
Part IX · Statement of functional expenses $41,219,958 across 20 lines filed
IX-1 Grants to domestic organizations$79,431
IX-5 Pay of current officers, directors and key staff$2,956,737
IX-7 Other salaries and wages$16,482,745
IX-8 Pension plan contributions$3,606,701
IX-9 Other employee benefits$3,184,941
IX-10 Payroll taxes$1,246,767
IX-11b Legal fees$126,113
IX-11c Accounting fees$94,941
IX-11f Investment management fees$197,073
IX-11g Other fees for services$3,859,763
IX-12 Advertising and promotion$44,297
IX-13 Office expenses$787,669
IX-14 Information technology$2,532,555
IX-16 Occupancy$613,899
IX-17 Travel$23,578
IX-19 Conferences, conventions and meetings$128,284
IX-22 Depreciation, depletion and amortization$4,982,217
IX-23 Insurance$151,388
IX-24 Other expenses (24a–d)$113,719
IX-24e All other expenses$7,140
IX-25 Total functional expenses$41,219,958
Part X · Balance sheet $105,255,521 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $1,821,816$1,199,533
X-2 Savings and temporary cash investmentsStart of year $1,367,640$280,087
X-4 Accounts receivableStart of year $4,161,588$3,310,312
X-9 Prepaid expenses and deferred chargesStart of year $3,443,069$2,334,770
X-10c Land, buildings and equipment, netStart of year $3,584,000$3,649,945
X-11 Publicly traded securitiesStart of year $69,844,480$76,951,337
X-14 Intangible assetsStart of year $17,846,004$17,520,602
X-15 Other assetsStart of year $12,211$8,935
X-16 Total assetsStart of year $102,080,808$105,255,521
X-17 Accounts payable and accrued expensesStart of year $5,382,344$5,046,921
X-19 Deferred revenueStart of year $7,287,380$2,760,425
X-25 Other liabilitiesStart of year $12,445,542$16,525,593
X-26 Total liabilitiesStart of year $25,115,266$24,332,939
X-27 Net assets without donor restrictionsStart of year $76,965,542$80,922,582
X-32 Total net assets or fund balancesStart of year $76,965,542$80,922,582
X-33 Total liabilities and net assetsStart of year $102,080,808$105,255,521
Part XI · Reconciliation of net assets $80,922,582 net assets at year end
XI-1 Total revenue$45,133,923
XI-2 Total expenses$41,219,958
XI-3 Revenue less expenses$3,913,965
XI-4 Net assets at start of year$76,965,542
XI-5 Net unrealized gains (losses) on investments$2,492,669
XI-9 Other changes in net assets−$2,449,594
XI-10 Net assets at end of year$80,922,582

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.