Civic Intelligence

Professional Examination Services

990 • Fiscal year 2019 • EIN 23-7097173

Sep 01, 2018 to Aug 31, 2019 • Filed on Apr 02, 2020

475 Riverside Drive No 600New York, NY 10115

(212) 367-4200

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

30th percentile

0.04x

Higher debt load relative to assets than 30% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

15th percentile

0.02x

Higher debt load relative to revenue than 15% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

24th percentile

-6.1%

Higher net margin than 24% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

98th percentile

$1,104,548

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 15.4% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

3rd percentile

-26%

Faster asset growth than 3% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

30th percentile

-3.2%

Faster revenue growth than 30% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Down

$3,831,191

Down $1,328,374 (-26%) from 2018

Net Assets

Down

$3,688,151

Down $438,419 (-11%) from 2018

Liabilities

Down

$143,040

Down $889,955 (-86%) from 2018

Revenue

Down

$7,171,150

Down $238,853 (-3.2%) from 2018

Expenses

Down

$7,609,568

Down $3,421,224 (-31%) from 2018

Net Income

Up

-$438,418

Up $3,182,371 (+88%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2010: $11,109,577Liabilities 2010: $2,416,400Net Assets 2010: $8,693,1772010Assets 2011: $11,236,863Liabilities 2011: $2,288,604Net Assets 2011: $8,948,2592011Assets 2012: $11,390,089Liabilities 2012: $2,334,060Net Assets 2012: $9,056,0292012Assets 2013: $10,941,934Liabilities 2013: $2,684,422Net Assets 2013: $8,257,5122013Assets 2014: $10,857,915Liabilities 2014: $3,454,881Net Assets 2014: $7,403,0342014Assets 2016: $6,499,289Liabilities 2016: $1,600,762Net Assets 2016: $4,898,5272016Assets 2018: $5,159,565Liabilities 2018: $1,032,995Net Assets 2018: $4,126,5702018Assets 2019: $3,831,191Liabilities 2019: $143,040Net Assets 2019: $3,688,1512019Assets 2020: $1,283,859Liabilities 2020: $184,578Net Assets 2020: $1,099,2812020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2019

Assets$3,831,191
Liabilities$143,040
Net Assets$3,688,151

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$20M$10M$0-$10MExpenses 2010: $17,227,5952010Expenses 2011: $17,180,2692011Expenses 2012: $17,237,5552012Revenue 2013: $15,425,982Expenses 2013: $17,275,006Net Income 2013: -$1,849,0242013Revenue 2014: $16,002,581Expenses 2014: $17,158,676Net Income 2014: -$1,156,0952014Revenue 2016: $15,637,089Expenses 2016: $16,748,937Net Income 2016: -$1,111,8482016Revenue 2018: $7,410,003Expenses 2018: $11,030,792Net Income 2018: -$3,620,7892018Revenue 2019: $7,171,150Expenses 2019: $7,609,568Net Income 2019: -$438,4182019Revenue 2020: $2,327,545Expenses 2020: $4,916,415Net Income 2020: -$2,588,8702020Revenue 2021: $52,117Expenses 2021: $1,151,398Net Income 2021: -$1,099,2812021Revenue 2022: $1,000Expenses 2022: $1,000Net Income 2022: $02022

Highlighted filing

2019

Revenue$7,171,150
Expenses$7,609,568
Net Income-$438,418
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
Apr 2, 2020
Return Version
2018v3.1
Gross Receipts
$7,171,150
Mission and Program Overview

Mission

Proexam is a nonprofit 501(c)(3) organization whose mission is to promote the public good by providing services to those organizations who have a stake in the development and maintenance of sound licensure, certification and credentialing programs and practices.

Proexam promotes public welfare by communicating and demonstrating the value of credentialing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,890,426$2,483,610▲ $593,184
Intangible Assets$1,787,615$1,001,507▼ $786,108
Accounts Receivable$1,344,611$308,254▼ $1,036,357
Land, Buildings, and Equipment, Net$53,235$24,142▼ $29,093
Prepaid Expenses and Deferred Charges$83,678$13,678▼ $70,000
Total Assets$5,159,565$3,831,191▼ $1,328,374
Liabilities
Deferred Revenue$325,167$71,667▼ $253,500
Accounts Payable and Accrued Expenses$707,828$71,373▼ $636,455
Total Liabilities$1,032,995$143,040▼ $889,955
Net Assets / Fund Balance
Unrestricted Net Assets$3,292,973$3,688,151▲ $395,178
Temporarily Rstr Net Assets$833,597$0▼ $833,597
Total Net Assets Fund Balance$4,126,570$3,688,151▼ $438,419
Total Liabilities and Net Assets / Fund Balance$5,159,565$3,831,191▼ $1,328,374

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$24,142$1,797,006$1,821,148
Leasehold Improvements$0$1,795,824$1,795,824
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sandra LogordaExecutive DirectorFT$150,926$160,339$311,265
Krista BowerCEO, AbpancFT$141,714$17,648$159,362
Evelyn TessitoreDirector, Account ManagementFT$124,171$8,004$132,175
Rebekah CarterControllerFT$106,609$14,417$121,026

Board Members and Trustees

NameTitle
Robert S BlockChair
Marten RoordaDirector
Suzana DelangheDirector
John CooneySecretary
Santonu JanaTreasurer (eff. 2/25/19)
Thomas J GoedkenTreasurer (thru 2/1/19)

Highest Paid Contractors

ContractorServicesLocationCompensation
James E Fitzgerald INCConstruction Management/general Contract48 WEST 38TH STREET 9TH FL, New York, NY 10018$502,046
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$7,171,150
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-438,418
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,218,706
Other Expenses$1,390,862
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,650,659$995,612-$5,646,271
Depreciation Depletion$809,029$14,268-$823,297
Current Officers, Directors, Trustees, and Key Employees-$311,265-$311,265
Occupancy$177,493$44,374-$221,867
Office Expenses$149,308$55,260-$204,568
Payroll Taxes$90,960$15,721-$106,681
Information Technology$2,300$98,156-$100,456
Other Employee Benefits$81,963$14,166-$96,129
Pension Plan Contributions$49,760$8,600-$58,360
Travel$19,416$1,225-$20,641
Insurance-$10,954-$10,954
Fees for Services Accounting-$6,190-$6,190
Other Expenses$1,210$305-$305
Total Functional Expenses$6,032,098$1,577,470$0$7,609,568
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Act, inc., a related tax exempt entity, is the sole member of proexam. Marten roorda, santonu jana, suzana delanghe, john cooney and thomas goedken have business relationships to the extent that they serve together on boards of act, inc.'s other related entities. Marten roorda, thomas j. Goedken, santonu jana, robert block and suzana delanghe have a business relationship to the extent that they are all officers and/or employees of act, inc.

Form 990, Part VI, Section A, Line 6

Act, inc., a related tax-exempt entity is the sole member of proexam.

Form 990, Part VI, Section A, Line 7A

All directors are appointed by the board of directors of act, inc., a related tax-exempt entity and sole member of proexam.

Form 990, Part VI, Section A, Line 7B

Changes to the bylaws must be approved by both the board of directors of the filing organization and the board of directors of act, inc., a related tax-exempt entity and sole member of proexam.

Form 990, Part VI, Section B, Line 11B

Proexam's board of directors conducts a substantive review of the form 990 prior to its filing with the assistance of the outside tax preparer. The final version of the form 990 is provided to all members of the board of directors before it is filed with the irs.

Form 990, Part VI, Section B, Line 12C

Board candidates are vetted for possible conflicts prior to being declared eligible for election to the board. Annual signing of the conflict of interest disclosure statement is required, and the statements are reviewed by the board chair annually. If it is determined that a conflict of interest exists, the board of directors or committee shall determine whether the organization can obtain a more advantageous transaction with reasonable efforts from a person or entity that would not give rise to a conflict of interest. If it is determined that an interested person has a conflict, the organization takes action to ensure that appropriate restrictions are put in place such as prohibiting them from any related discussion, vote or similar action.

Form 990, Part VI, Section B, Line 15A

Compensation of the executive director is determined by the board based upon a process that includes review and approval by independent members of the board and an independent compensation study conducted by a professional firm that includes review of compensation published by similar organizations contained in form 990. Except for the executive director, no other officers or directors are compensated for services provided to proexam. Compensation from a related organization may be reported for some officers and directors for services provided to act, inc., the controlling related organization, which follows similar procedures in setting compensation for its officers and directors.

Form 990, Part VI, Section C, Line 19

Proexam does make its governing documents, conflict of interest policy, and financial statement available to the public.

Filing and Contact Details

Filer

Filer Name
Professional Examination Services
EIN
23-7097173
Phone
2123674200
Address
475 RIVERSIDE DRIVE NO 600, NEW YORK, NY 10115

Signing Officer

Name
Santonu Jana
Title
CFO
Phone
2123674200
Signed
2020-04-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marten Roorda
Formed
1971
Legal Domicile
Mo
Voting Board Members
5
Independent Board Members
0
Employees
24
Volunteers
0

Preparer

Firm
Rsm US Llp
Address
201 FIRST ST SE STE 800, CEDAR RAPIDS, IA 52401-1512
Preparer
Carley Umstead
Phone
3192985333
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Professional examination service is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and may be subject to federal and state income taxes on any net income from unrelated business activities and file forms 990 (return of organization exempt from income tax) annually and unrelated business income (ubi) is reported on form 990-t, as appropriate. Management has evaluated material tax positions, which include such matters as the tax exempt status of the entity and various positions relative to potential sources of ubit. As of august 31, 2019, there were no uncertain tax benefits identified and recorded as a liability. All forms 990 and 990-t filed are no longer subject to examination for the years ended december 31, 2015 and prior.

Raw XML AppendixShowing 400 of 744 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OccupancyGrp/TotalAmt0221867
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt055260
IRS990/OfficeExpensesGrp/ProgramServicesAmt0149308
IRS990/OfficeExpensesGrp/TotalAmt0204568
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-1
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt014166
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt081963
IRS990/OtherEmployeeBenefitsGrp/TotalAmt096129
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc1DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01374
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1305
IRS990/OtherExpensesGrp/ProgramServicesAmt01210
IRS990/OtherExpensesGrp/TotalAmt02584
IRS990/OtherExpensesGrp/TotalAmt1305
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0995612
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt04650659
IRS990/OtherSalariesAndWagesGrp/TotalAmt05646271
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015721
IRS990/PayrollTaxesGrp/ProgramServicesAmt090960
IRS990/PayrollTaxesGrp/TotalAmt0106681
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt08600
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt049760
IRS990/PensionPlanContributionsGrp/TotalAmt058360
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt083678
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013678
IRS990/PrincipalOfficerNm0MARTEN ROORDA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0561000
IRS990/ProgramServiceRevenueGrp/BusinessCd1561000
IRS990/ProgramServiceRevenueGrp/Desc0EXAMINATION SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1RESEARCH AND ADVISORY
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06540572
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1630578
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06540572
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1630578
IRS990/ProgSrvcAccomActy2Grp/Desc0RESEARCH & ADVISORY SERVICES: INCLUDES THE IMPLEMENTATION OF APPLIED RESEARCH METHODS TO ENSURE THAT THE CERTIFICATION AND LICENSURE EXAMINATIONS ASSESS THE KNOWLEDGE, SKILLS, AND/OR ABILITIES REQUIRED FOR THE ATTAINMENT OF EACH PROFESSIONS' LICENSE OR CERTIFICATION; THESE SERVICES WERE FURNISHED TO 15 CLIENTS, INCLUDING BOTH REGULATORY AUTHORITIES SPONSORING LICENSURE PROGRAMS AND NON-PROFIT ORGANIZATIONS SPONSORING VOLUNTARY CERTIFICATION PROGRAMS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0429365
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0630578
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0131249
IRS990/PYInvestmentIncomeAmt0-8939
IRS990/PYOtherExpensesAmt02850099
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt07418942
IRS990/PYRevenuesLessExpensesAmt0-3620789
IRS990/PYSalariesCompEmpBnftPaidAmt08049444
IRS990/PYTotalExpensesAmt011030792
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt07410003
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-438418
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt06540572
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt0684412
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt05001594
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt05686006
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0684412
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt05001594
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05686006
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt09335
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt08670
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt094280
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0164796
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0277081
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt07171150
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt06734530
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt07498241
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt015617006
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt015098734
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt052119661
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt09335
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt08670
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt094280
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0164796
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0277081
IRS990ScheduleA/InvestmentIncomeCYPct00.00480
IRS990ScheduleA/InvestmentIncomePYPct00.00740
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.31760
IRS990ScheduleA/PublicSupportPY509Pct00.35730
IRS990ScheduleA/PublicSupportTotal509Amt018445577
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt06161332
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt06487817
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt08433610
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt08458157
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt09819174
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt039360090
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt06161332
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt05803405
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt03432016
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt08458157
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt09819174
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt033674084
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt07171150
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt07418942
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt012499835
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt015617006
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt015098734
IRS990ScheduleA/Total509Grp/TotalAmt057805667
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt07171150
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt07428277
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt012508505
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt015711286
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt015263530
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt058082748
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt024142
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01797006
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01821148
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01795824
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01795824
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PROFESSIONAL EXAMINATION SERVICE IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES ON ANY NET INCOME FROM UNRELATED BUSINESS ACTIVITIES AND FILE FORMS 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY AND UNRELATED BUSINESS INCOME (UBI) IS REPORTED ON FORM 990-T, AS APPROPRIATE. MANAGEMENT HAS EVALUATED MATERIAL TAX POSITIONS, WHICH INCLUDE SUCH MATTERS AS THE TAX EXEMPT STATUS OF THE ENTITY AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UBIT. AS OF AUGUST 31, 2019, THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY. ALL FORMS 990 AND 990-T FILED ARE NO LONGER SUBJECT TO EXAMINATION FOR THE YEARS ENDED DECEMBER 31, 2015 AND PRIOR.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt024142
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt5150926
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt6141714
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt0134300
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt168849
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt292043
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt3147258
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt446655
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0281342
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1383865
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2407396
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt3661701
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt4262054
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt225000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt30

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