2024-05-15T12:53:05-05:00 2023-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2023-01-01 204991061 GSMA Ltd % OONAGH STEIN GSMA 6787642122 165 Ottley Dr Suite 203 ATLANTA GA 30324 LOUISE EASTERBROOK CFO 2073560600 2024-05-15 true louise easterbrook 999009999 true MARC A AZAR P91739349 4048746244 2024-05-15 2 2023 2023-04-26 12:10:37Z John Hoffman 165 Ottley Dr Suite 203 Atlanta GA 30324 191083652 false X N/A X 2006 DE GSMA LTD. promotes the common interest of GSMA'S members in various manners. GSMA Ltd.'s primary activity is organizing international trade shows. 3 0 31 0 3979062 441372 0 0 128289452 184830268 427135 5437483 4075328 815901 132791915 191083652 136114000 37305000 0 0 24009810 22508614 0 0 0 57631694 71522181 217755504 131335795 -84963589 59747857 195575959 283975333 129730202 156596987 65845757 127378346 GSMA LTD PROMOTES THE COMMON INTEREST OF GSMA'S MEMBERS IN VARIOUS MANNERS. GSMA LTD.'S PRIMARY ACTIVITY IS ORGANIZING INTERNATIONAL TRADE SHOWS INCLUDING MOBILE WORLD CONGRESS, MOBILE WORLD CONGRESS SHANGHAI AND MOBILE WORLD CONGRESS LAS VEGAS. false false MOBILE WORLD CONGRESS HELD IN BARCELONA, SPAIN WAS HELD BETWEEN 27TH FEBRUARY AND 2ND MARCH 2023. MOBILE WORLD CONGRESS HELD IN SHANGHAI WAS HELD IN BETWEEN JUNE 28TH AND JUNE 30TH 2023. THE MOBILE WORLD CONGRESS LAS VEGAS WAS HELD BETWEEN 26TH AND 28TH SEPTEMBER 2023 IN LAS VEGAS. false false false false false false false false false true false false false true true true true false true true true false false false false false false false true false false false false false false false false false false true true false false true X 17 0 true 31 true true true true UK CH HK false false false false false false X 3 0 false false false false true true true true false false false true true true true true true true false CA GA X OONAGH STEIN 2073560600 1 Angel Lane LONDON England UK EC4R 3AB X Mats Granryd Director General 10.0 33.0 X 0 2082863 0 John Hoffman CEO - GSMA Ltd 38.0 3.0 X X 1587741 0 10800 Louise Easterbrook Chief Financial Officer 18.0 25.0 X X 0 1125444 0 Alex Sinclair Chief Technology Officer 2.0 38.0 X 0 1052964 0 John Giusti Chief Regulatory Officer 2.0 40.0 X 0 945345 1113 Bob Puglielli General Manager - Events 40.0 0.0 X X 504941 0 10800 Sarah Wiggin Vice President of Sales 40.0 0.0 X 498880 0 16110 Lara Dewar Chief Marketing Officer 2.0 38.0 X 0 462949 36067 William Neil Sales Director - Mobile World 40.0 0.0 X 413390 0 13333 Oonagh Stein Finance Director 20.0 22.0 X 0 363455 32348 Monique Cormier General Counsel 20.0 23.0 X 0 367048 10800 Sihan Bo Chen Head of Greater China and Even 40.0 0.0 X 351654 0 14154 Sianne Ryder Head of Events - Asia 1.0 39.0 X 0 345655 15717 Peter Jarich Head of GSMA Intelligence 39.0 1.0 X 0 300788 28676 Eulalia Ripoll Giralt Head of Events, Europe 40.0 0.0 X 297548 0 27673 Adrian Dodd Head of Managed Services 39.0 1.0 X 0 279292 25874 Steve Russ Head of New Program Developmen 40.0 0.0 X 256555 0 10142 3910709 7325803 253607 86 false true false CITA- The Wireless Association 1400 16th Street NW 600 WASHINGTON DC 20036 Event Management 1639414 Fira Barcelona AVDA REINA M CRISTINA BARCELONA 0 SP 08004 EVENT ORGANISATION 25737745 The Freeman Company LLC PO Box 734596 DALLAS TX 75373 Buildout 2097145 DeviceAtlas Limited LEVEL 2 PLAZA 3 CUSTOM HOUSE PLAZ NORTH DOCK DUBLIN EI D01 VY76 Software 1301463 Jemex Ideas Co Limited ROM 9 8/F KENNING INDUSTRIAL BUIL HONG KONG 0 HK Event Management 1865830 55 0 CONFERENCE ACTIVITES 900099 180851206 180851206 MOBILE WORLD LIVE 541800 3707817 3707817 GSMA INTELLIGENCE 541800 271245 271245 184830268 5437483 5437483 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 OTHER INCOME 815901 815901 815901 191083652 180851206 3979062 6253384 0 0 37305000 0 0 2954493 0 14753365 726220 2075645 1998891 0 7255530 177843 0 0 0 2708242 2329643 193281 3449271 0 12441608 1851211 0 26324849 82754 0 1382901 0 OTHER PROGRAM EXPENSE 12315897 OTHER FINANCIAL EXPENSE 468971 TAX EXPENSE 415646 BAD DEBT EXPENSE 124534 131335795 0 X 0 0 76226795 63155588 0 0 58483080 86557081 0 0 0 0 0 0 0 0 9094623 8756449 8349332 6232263 2415983 2117069 49053312 123072220 0 0 0 0 302166 316926 0 0 195575959 283975333 12359213 15194625 0 0 115216574 140153851 0 0 0 0 0 0 0 0 0 0 2154415 1248511 129730202 156596987 X 0 0 0 0 65845757 127378346 65845757 127378346 195575959 283975333 X 59747857 1784732 X X false true true false 3769795 3049730 720065 505026 367608 137418 4074511 2814925 1259586 2117069 0 INCOME TAX PAYABLE 442211 OTHER LIABILITIES 806300 1248511 X 191083652 191083652 191083652 130719597 130719597 616198 616198 131335795 Sch D, Part X, Line 2 The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date in the countries where the Group operates and generates taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax legislation is subject to interpretation and establishes provisions, where appropriate, on the basis of the amount expected to be paid to the tax authorities. Sch D, Part XII, Line 2D 616,198 - Foreign Exchange expense per Financials true East Asia and the Pacific 2 44 Program Services Conference Activities 7721670 Europe (Including Iceland and Greenland) Grantmaking DISTRIBUTION 37305000 Europe (Including Iceland and Greenland) 2 84 Program Services Conference Activities 38767891 4 128 4 128 83794561 83794561 Europe (Including Iceland and Greenland) DISTRIBUTION 37305000 DISTRIBUTION DISTRIBUTION FMV false false false false false false SCHEDULE F, PART I, LINE 2 OTHER ASSISTANCE IS PROVIDED AS EXPENSES ARE INCURRED. X true true X X X false false false Mats Granryd Director General 0 639282 0 926958 0 516623 0 0 0 0 0 2082863 0 0 John Hoffman CEO - GSMA Ltd 535963 0 1037378 0 14400 0 10800 0 0 0 1598541 0 0 0 Alex Sinclair Chief Technology Officer 0 363798 0 645511 0 43655 0 0 0 0 0 1052964 0 0 Louise Easterbrook Chief Financial Officer 0 394170 0 683974 0 47300 0 0 0 0 0 1125444 0 0 John Giusti Chief Regulatory Officer 0 340709 0 567158 0 37478 0 1113 0 0 0 946458 0 0 Lara Dewar Chief Marketing Officer 0 300559 0 162390 0 0 0 36067 0 0 0 499016 0 0 Bob Puglielli General Manager - Events 351508 0 152800 0 633 0 10800 0 0 0 515741 0 0 0 Sarah Wiggin Vice President of Sales 269115 0 215287 0 14478 0 16110 0 0 0 514990 0 0 0 Oonagh Stein Finance Director 0 270183 0 93272 0 0 0 32348 0 0 0 395803 0 0 Monique Cormier General Counsel 0 281753 0 84662 0 633 0 10800 0 0 0 377848 0 0 Sianne Ryder Head of Events - Asia 0 262568 0 83087 0 0 0 15717 0 0 0 361372 0 0 Eulalia Ripoll Giralt Head of Events, Europe 233740 0 63808 0 0 0 27673 0 0 0 325221 0 0 0 William Neil Sales Director - Mobile World 222828 0 190562 0 0 0 13333 0 0 0 426723 0 0 0 Sihan Bo Chen Head of Greater China and Even 284193 0 67461 0 0 0 14154 0 0 0 365808 0 0 0 Peter Jarich Head of GSMA Intelligence 0 239585 0 61203 0 0 0 28676 0 0 0 329464 0 0 Adrian Dodd Head of Managed Services 0 216233 0 63059 0 0 0 25874 0 0 0 305166 0 0 Steve Russ Head of New Program Developmen 210269 0 46286 0 0 0 10142 0 0 0 266697 0 0 0 Part I GSMA LTD.'s financial statements are presented in British Pounds. The amounts reported on Part X of the Form 990 were converted from British Pounds to US Dollars using the conversion rate at 12/31/23 of 1.2663 USD per GBP. The amounts reported on Part VIII and Part IX of the Form 990 were converted from British Pounds to US Dollars using the average conversion rate for the calendar year ended 12/31/23 of 1.2435 USD per GBP. The foreign currency conversion results in an adjusting item to the organization's change in net assets for the period which is reported on Form 990, Part XI, line 9. The financial statements were compiled following international financial reporting standards and received an unqualified audit opinion. Part VI, Line 6 GSMA LTD.'s financial statements are presented in British Pounds. The amounts reported on Part X of the Form 990 were converted from British Pounds to US Dollars using the conversion rate at 12/31/23 of 1.2663 USD per GBP. The amounts reported on Part VIII and Part IX of the Form 990 were converted from British Pounds to US Dollars using the average conversion rate for the calendar year ended 12/31/23 of 1.2435 USD per GBP. The foreign currency conversion results in an adjusting item to the organization's change in net assets for the period which is reported on Form 990, Part XI, line 9. The financial statements were compiled following international financial reporting standards and received an unqualified audit opinion. Part VI, Line 7 The sole member of the company appoints all of the members of the Board of Directors. Part VI, Line 7b The Company's annual operating budget is subject to approval of the sole member. Part VI, Line 11b The 990 is reviewed by senior members of the management team. Part VI, Line 12c Directors and officers are required to execute annual written certifications of compliance with the conflict of interest policy. Any exceptions must be disclosed and reviewed by the organization. The directors and officers have certified their compliance with the policy for this tax year. Part VI, Lines 15a & b The sole member's human resources staff performs benchmarking studies to determine all officer compensation packages. These studies utilize external data on each element of the packages including base salary, incentive compensation, and benefit programs. The sole member's CEO approved the compensations package for the organization's CEO and other officers with the concurrence of the governing body (e.g. Board of Directors). Part VI, Line 19 The company maintains public disclosure copies of its governing documents, conflict of interest policy and financial statements at its principal office. These copies are available upon a written or in-person request for access. Part XI, Line 9 Foreign Currency Conversion adjustment: 1,784,732 Part XII, Line 1 GSMA Ltd.'s financial statements (and thus the Form 990) have been prepared under the historical cost convention. GSMA MC LLC 165 Ottley Drive Suite 203 Atlanta GA 30324 261151406 advertising GA 0 0 GSMA Ltd GSMC Event Project Management SL AV R Maria Cristina Palau De Congressos Fira Barcelona SP 08004 981139995 Event MGMT SP 6297177 940132 GSMA LTD GSM Conference Services LTD 1 Angel Lane London England UK EC4R 3AB 981139992 Conferences UK 9583824 1118444 GSMA LTD GSMA (Shanghai) CO Ltd 1801 18/f KERRY PARKSIDE OFFICES fangdian road Shanghai CH 201204 Event Mgmt CH 11848528 9842293 GSMA LTD GSMA 4YFN EVENT MANAGEMENT SL AV R Maria Cristina Palau De Congressos Fira Barcelona SP 08004 Event MGMT SP 4176830 7590634 GSMA LTD GSM Association 1 Angel Lane London England UK EC4R 3AB 980506316 Trade Assoc SZ 501(c)(6) N/a na false GSMA MOBILE DEVELOPMENT FOUNDATION Inc 165 Ottley Drive Suite 203 Atlanta GA 30324 371552838 Support Org GA 501(c)(3) Type 1 na false GSMA SERVICES LLC 165 OTTLEY DRIVE Suite 203 ATLANTA GA 30324 365008209 trade assoc DE 501(C)(6) N/A NA false GSMA Ventures LLC 165 OTTLEY DRIVE Suite 203 ATLANTA GA 30324 384206894 trade assoc DE 501(C)(6) N/A NA false GSMA SERVICES INDIA PRIVATE 11th Floor 18-20 Hindustan Times KG Marg NEW DELHI IN 110001 DIGITAL ADVOC IN GSM ASSOCIATION C CORP 1438929 826151 1.00000 false GSMA SRL Av Libertador 6810 15th Floor Autonomous City of Buenos Aires AR Digital Advoc AR GSM Association C Corp 3868255 422275 1.00000 false false true false true true false false false false false false false true true true true true false GSMA MOBILE FOR DEVELOPMENT FOUNDATION INC E 1442790 COST GSMA MOBILE FOR DEVELOPMENT FOUNDATION INC P 1308249 COST GSM Association D 25453198 COST GSM Association P 16193322 COST GSM Association R 37305000 COST GSM Association Q 4336235 COST GSMA Services LLC D 5745081 COST GSMA Services LLC Q 6270677 COST