Civic Intelligence

Ielts Inc.

990 • Fiscal year 2016 • EIN 33-0970260

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 31, 2017

825 Colorado Boulevard No 221Los Angeles, CA 90041

(323) 255-2771

Siviq Scores

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

Liabilities / Assets

51st percentile

0.18x

Higher debt load relative to assets than 51% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

42nd percentile

0.13x

Higher debt load relative to revenue than 42% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

48th percentile

1.5%

Higher net margin than 48% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

84th percentile

$249,147

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

19th percentile

-4.9%

Faster asset growth than 19% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

20th percentile

-12%

Faster revenue growth than 20% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Down

$4,599,811

Down $235,741 (-4.9%) from 2015

Net Assets

Up

$3,764,882

Up $94,012 (+2.6%) from 2015

Liabilities

Down

$834,929

Down $329,753 (-28%) from 2015

Revenue

Down

$6,295,983

Down $872,682 (-12%) from 2015

Expenses

Down

$6,201,971

Down $903,967 (-13%) from 2015

Net Income

Up

$94,012

Up $31,285 (+50%) from 2015

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2014: $4,609,212Liabilities 2014: $1,001,069Net Assets 2014: $3,608,1432014Assets 2015: $4,835,552Liabilities 2015: $1,164,682Net Assets 2015: $3,670,8702015Assets 2016: $4,599,811Liabilities 2016: $834,929Net Assets 2016: $3,764,8822016Assets 2017: $5,211,842Liabilities 2017: $899,998Net Assets 2017: $4,311,8442017Assets 2018: $7,509,881Liabilities 2018: $1,526,334Net Assets 2018: $5,983,5472018Assets 2019: $8,043,904Liabilities 2019: $1,849,820Net Assets 2019: $6,194,0842019Assets 2020: $7,161,733Liabilities 2020: $1,875,715Net Assets 2020: $5,286,0182020Assets 2021: $6,213,463Liabilities 2021: $554,829Net Assets 2021: $5,658,6342021Assets 2022: $5,281,049Liabilities 2022: $1,126,928Net Assets 2022: $4,154,1212022Assets 2023: $3,822,224Liabilities 2023: $1,283,949Net Assets 2023: $2,538,2752023Assets 2024: $1,795,575Liabilities 2024: $778,488Net Assets 2024: $1,017,0872024

Highlighted filing

2016

Assets$4,599,811
Liabilities$834,929
Net Assets$3,764,882

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2014: $6,490,770Expenses 2014: $5,385,201Net Income 2014: $1,105,5692014Revenue 2015: $7,168,665Expenses 2015: $7,105,938Net Income 2015: $62,7272015Revenue 2016: $6,295,983Expenses 2016: $6,201,971Net Income 2016: $94,0122016Revenue 2017: $6,422,706Expenses 2017: $5,875,744Net Income 2017: $546,9622017Revenue 2018: $9,211,021Expenses 2018: $7,539,318Net Income 2018: $1,671,7032018Revenue 2019: $10,162,314Expenses 2019: $9,951,777Net Income 2019: $210,5372019Revenue 2020: $4,379,207Expenses 2020: $5,287,273Net Income 2020: -$908,0662020Revenue 2021: $6,329,135Expenses 2021: $5,956,519Net Income 2021: $372,6162021Revenue 2022: $3,273,106Expenses 2022: $4,777,619Net Income 2022: -$1,504,5132022Revenue 2023: $3,443,171Expenses 2023: $5,059,017Net Income 2023: -$1,615,8462023Revenue 2024: $3,058,574Expenses 2024: $4,579,762Net Income 2024: -$1,521,1882024

Highlighted filing

2016

Revenue$6,295,983
Expenses$6,201,971
Net Income$94,012
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 31, 2017
Return Version
2016v3.0
Gross Receipts
$6,295,983
Mission and Program Overview

Mission

To improve the teaching of english to non-native speakers through thedevelopment and administration of examinations to measure the englishlanguage (proficiency of said persons), to assist educationalinstitutions at the post secondary level in evaluating the english language capability of candidates for admission and to provide educational resources concerning the instruction of english as a foreign language.

To assist educational institutions at the post secondary level in evaluating the english language capability of candidates for admission and to provide educational resources concerning the instruction of english as aforeign language.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,323,541$3,434,434▲ $110,893
Accounts Receivable$1,119,200$927,260▼ $191,940
Land, Buildings, and Equipment, Net$210,721$162,089▼ $48,632
Prepaid Expenses and Deferred Charges$176,981$70,919▼ $106,062
Total Assets$4,835,552$4,599,811▼ $235,741
Other Assets Total$5,109$5,109→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,159,077$828,539▼ $330,538
Deferred Revenue$5,605$6,390▲ $785
Total Liabilities$1,164,682$834,929▼ $329,753
Net Assets / Fund Balance
Unrestricted Net Assets$3,670,870$3,764,882▲ $94,012
Total Net Assets Fund Balance$3,670,870$3,764,882▲ $94,012
Total Liabilities and Net Assets / Fund Balance$4,835,552$4,599,811▼ $235,741

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$162,089$127,790$289,879
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ariel FosterExecutive DirectorFT$195,738$53,409$249,147
Kathryn MckeenRecognition DeptFT$101,115$12,133$113,248

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,295,983
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$94,012

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,295,983
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$6,295,983
Total Revenue per Form 990
$6,295,983
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,578,916
Salaries, Compensation, and Employee Benefits$1,623,055
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$718,524$317,492-$1,036,016
Conferences and Meetings$379,211--$379,211
Current Officers, Directors, Trustees, and Key Employees$119,680$129,467-$249,147
Travel$194,345$23,004-$217,349
Other Employee Benefits$130,656$61,289-$191,945
Fees for Services Management$51,519$72,752-$124,271
Occupancy$84,709$36,593-$121,302
Payroll Taxes$61,950$31,872-$93,822
Advertising$62,687$102-$62,789
Fees for Services Accounting-$53,774-$53,774
Fees for Services Legal$391$53,232-$53,623
Pension Plan Contributions-$52,125-$52,125
Depreciation Depletion$41,240$7,391-$48,631
Office Expenses$14,516$18,960-$33,476
Insurance-$26,399-$26,399
Other Expenses$16,368$23,336-$16,368
All Other Expenses$7,115$6,810-$13,925
Total Functional Expenses$5,287,373$914,598$0$6,201,971

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,201,971
Total Expenses per Audited Statements$6,201,971
Total Expenses per Form 990$6,201,971
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Member Responsible for Developing the Ielts Inc. Exam.Payments for Central FeesNo$3,289,428
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

The executive director and independent accountant review the tax return for accuracy and completeness.

Form 990, Part VI, Section B, Line 15

The determination of compensation for the executive director includes review of surveys from independent firms, review of comparability data, and contemporaneous substantiation of the deliberation and decision.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and the financial statements available to the public only by request and as required by jurisdiction.

Filing and Contact Details

Filer

Filer Name
Ielts Inc
EIN
33-0970260
Phone
3232552771
Address
825 COLORADO BOULEVARD NO 221, LOS ANGELES, CA 90041

Signing Officer

Name
Ariel Foster
Title
Executive Director
Phone
3232552771
Signed
2017-08-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ariel Foster
Formed
2001
Legal Domicile
De
Voting Board Members
9
Independent Board Members
9
Employees
18
Volunteers
0

Preparer

Firm
Windes Inc
Address
PO BOX 87, LONG BEACH, CA 90801-0087
Preparer
Donita M Joseph
Phone
5624351191
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization is qualified under section 501(c)(3) of the internal revenue code and is not classified as a private foundation. Nonprofit organizations are not generally liable for taxes on income; therefore, no provision is made for such taxes in the financial statements. The accounting standard on accounting for uncertainty in income taxes provides guidance on how uncertain tax positions should be recognized, measured, presented and disclosed in the financial statements. Examples of tax positions include the tax-exempt status of the organization and various positions related to the potential sources of unrelated business taxable income (ubit). The organization believes that it has no uncertain tax positions that impact its financial statements. The organization files form 990 with the internal revenue service, and files related exempt organization returns in the state of california. The returns are generally no longer subject to examination by the internal revenue service after three years, or by the state of california after four years.

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IRS990/OtherExpensesGrp/ProgramServicesAmt212014
IRS990/OtherExpensesGrp/ProgramServicesAmt316368
IRS990/OtherExpensesGrp/TotalAmt03289429
IRS990/OtherExpensesGrp/TotalAmt1103019
IRS990/OtherExpensesGrp/TotalAmt235350
IRS990/OtherExpensesGrp/TotalAmt316368
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0317492
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0718524
IRS990/OtherSalariesAndWagesGrp/TotalAmt01036016
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt031872
IRS990/PayrollTaxesGrp/ProgramServicesAmt061950
IRS990/PayrollTaxesGrp/TotalAmt093822
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt052125
IRS990/PensionPlanContributionsGrp/TotalAmt052125
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0176981
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt070919
IRS990/PrincipalOfficerNm0ARIEL FOSTER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0CENTRAL EXAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06295983
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06295983
IRS990/ProgSrvcAccomActy2Grp/Desc0CONTRIBUTE TO THE GLOBAL BUSINESS OBJECTIVES OF IELTS THROUGH THEMARKETING OF IELTS TO POTENTIAL TEST TAKERS AND TEST USERS IN THE U.S.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0533431
IRS990/ProgSrvcAccomActy3Grp/Desc0EXPAND INSTITUTIONAL AND ORGANIZATIONAL RECOGNITION AND RAISE ANINCREASED AWARENESS OF IELTS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0447069
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt05935015
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt07168665
IRS990/PYRevenuesLessExpensesAmt062727
IRS990/PYSalariesCompEmpBnftPaidAmt01170923
IRS990/PYTotalExpensesAmt07105938
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt07168665
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt094012
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt06295983
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01187
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01188
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt06295983
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt07168665
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt06490770
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt06036190
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt04835280
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt030826888
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01187
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01188
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal509Amt030826888
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt06295983
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt07168665
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt06490770
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt06036190
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt04835280
IRS990ScheduleA/Total509Grp/TotalAmt030826888
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt06295983
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt07168665
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt06490770
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt06036191
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt04836467
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt030828076
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0162089
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0127790
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0289879
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt06201971
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt06295983
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS QUALIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. NONPROFIT ORGANIZATIONS ARE NOT GENERALLY LIABLE FOR TAXES ON INCOME; THEREFORE, NO PROVISION IS MADE FOR SUCH TAXES IN THE FINANCIAL STATEMENTS. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES PROVIDES GUIDANCE ON HOW UNCERTAIN TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, PRESENTED AND DISCLOSED IN THE FINANCIAL STATEMENTS. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE ORGANIZATION BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITIONS THAT IMPACT ITS FINANCIAL STATEMENTS. THE ORGANIZATION FILES FORM 990 WITH THE INTERNAL REVENUE SERVICE, AND FILES RELATED EXEMPT ORGANIZATION RETURNS IN THE STATE OF CALIFORNIA. THE RETURNS ARE GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AFTER THREE YEARS, OR BY THE STATE OF CALIFORNIA AFTER FOUR YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0162089
IRS990ScheduleD/TotalExpensesPerForm990Amt06201971
IRS990ScheduleD/TotalRevenuePerForm990Amt06295983
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06295983
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06201971
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0195738
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount019190
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt0203185
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt09787
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt024432
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ARIEL FOSTER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0249147
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0UNIVERSITY OF CAMBRIDGE ESOL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0MEMBER RESPONSIBLE FOR DEVELOPING THE IELTS INC. EXAM.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt03289428
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PAYMENTS FOR CENTRAL FEES
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR AND INDEPENDENT ACCOUNTANT REVIEW THE TAX RETURN FOR ACCURACY AND COMPLETENESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DETERMINATION OF COMPENSATION FOR THE EXECUTIVE DIRECTOR INCLUDES REVIEW OF SURVEYS FROM INDEPENDENT FIRMS, REVIEW OF COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ONLY BY REQUEST AND AS REQUIRED BY JURISDICTION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0CENTRAL MARKETING TEAM
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ForeignAddress/AddressLine1Txt0535 BOURKE STREET LEVEL 8
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ForeignAddress/CityNm0MELBOURNE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ForeignAddress/CountryCd0AS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ForeignAddress/ProvinceOrStateNm0MELBOURNE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileForeignCountryCd0AS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0STUDENT PLACEMENT & ENGLISH LANGUAGE TESTING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0IDP EDUCATION AUSTRALIA LTD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00

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