Civic Intelligence

Ielts Inc.

990 • Fiscal year 2018 • EIN 33-0970260

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 13, 2019

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

55th percentile

0.20x

Higher debt load relative to assets than 55% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

50th percentile

0.17x

Higher debt load relative to revenue than 50% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

76th percentile

18%

Higher net margin than 76% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

85th percentile

$257,496

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

92nd percentile

44%

Faster asset growth than 92% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

87th percentile

43%

Faster revenue growth than 87% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Up

$7,509,881

Up $2,298,039 (+44%) from 2017

Net Assets

Up

$5,983,547

Up $1,671,703 (+39%) from 2017

Liabilities

Up

$1,526,334

Up $626,336 (+70%) from 2017

Revenue

Up

$9,211,021

Up $2,788,315 (+43%) from 2017

Expenses

Up

$7,539,318

Up $1,663,574 (+28%) from 2017

Net Income

Up

$1,671,703

Up $1,124,741 (+206%) from 2017

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

2018

Assets$7,509,881
Liabilities$1,526,334
Net Assets$5,983,547

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

2018

Revenue$9,211,021
Expenses$7,539,318
Net Income$1,671,703
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 13, 2019
Return Version
2018v3.1
Gross Receipts
$9,211,021
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$2,778,611$4,319,675▲ $1,541,064
Accounts Receivable$1,259,523$1,792,864▲ $533,341
Savings and Temporary Cash Investments$1,001,378$1,002,079▲ $701
Land, Buildings, and Equipment, Net$113,458$328,987▲ $215,529
Prepaid Expenses and Deferred Charges$53,763$61,167▲ $7,404
Total Assets$5,211,842$7,509,881▲ $2,298,039
Other Assets Total$5,109$5,109→ $0
Liabilities
Accounts Payable and Accrued Expenses$891,943$1,513,269▲ $621,326
Deferred Revenue$8,055$13,065▲ $5,010
Total Liabilities$899,998$1,526,334▲ $626,336
Net Assets / Fund Balance
Unrestricted Net Assets$4,311,844$5,983,547▲ $1,671,703
Total Net Assets Fund Balance$4,311,844$5,983,547▲ $1,671,703
Total Liabilities and Net Assets / Fund Balance$5,211,842$7,509,881▲ $2,298,039

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$264,161$35,222$299,383
Equipment$64,826$225,053$289,879
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ariel FosterExecutive DirectorFT$206,057$51,439$257,496
Kathryn MckeenRecognition Dept.FT$107,443$12,162$119,605

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$9,211,021
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$1,671,703

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,211,021
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$9,211,021
Total Revenue per Form 990
$9,211,021
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,041,444
Salaries, Compensation, and Employee Benefits$1,497,874
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$630,328$340,974-$971,302
Travel$227,855$40,924-$268,779
Current Officers, Directors, Trustees, and Key Employees$123,104$134,392-$257,496
Fees for Services Other$51,778$145,870-$197,648
Conferences and Meetings$151,743$1,716-$153,459
Other Employee Benefits$85,501$48,290-$133,791
Occupancy$77,746$22,927-$100,673
Payroll Taxes$53,114$32,439-$85,553
Depreciation Depletion$76,462$7,392-$83,854
Fees for Services Legal-$78,811-$78,811
Advertising$50,428--$50,428
Pension Plan Contributions$41,801$7,931-$49,732
Other Expenses$49,068$57,581-$49,068
Office Expenses$6,185$42,073-$48,258
Fees for Services Accounting-$44,118-$44,118
Insurance-$29,021-$29,021
All Other Expenses$12,521$9,012-$21,533
Total Functional Expenses$6,495,847$1,043,471$0$7,539,318

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,539,318
Total Expenses per Audited Statements$7,539,318
Total Expenses per Form 990$7,539,318
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$4,771,841
-Member Responsible for Developing the Online Registration System.Payments for Online Registration SystemNo$346,272
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
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
2019-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ariel Foster
Formed
2001
Legal Domicile
De
Voting Board Members
8
Independent Board Members
8
Employees
14
Volunteers
9

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 a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code. The organization evaluates its tax positions and recognizes a liability for any positions that would not be considered "more likely than not" to be upheld under a tax authority examination. If such issues exist, the organization's policy will be to recognize any tax liability so recorded, including applicable interest and penalties, as a component of income tax expense. The organization did not recognize any amount in potential tax, interest and penalties associated with uncertain tax positions. The organization's federal income tax and informational returns for tax years 2015 and subsequent remain subject to examination by the internal revenue service. The returns for california remain subject to examination by the california franchise tax board for years 2014 and subsequent.

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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt057581
IRS990/OtherExpensesGrp/ProgramServicesAmt04771841
IRS990/OtherExpensesGrp/ProgramServicesAmt186272
IRS990/OtherExpensesGrp/ProgramServicesAmt2100
IRS990/OtherExpensesGrp/ProgramServicesAmt349068
IRS990/OtherExpensesGrp/TotalAmt04771841
IRS990/OtherExpensesGrp/TotalAmt186272
IRS990/OtherExpensesGrp/TotalAmt257681
IRS990/OtherExpensesGrp/TotalAmt349068
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0340974
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0630328
IRS990/OtherSalariesAndWagesGrp/TotalAmt0971302
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt032439
IRS990/PayrollTaxesGrp/ProgramServicesAmt053114
IRS990/PayrollTaxesGrp/TotalAmt085553
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt07931
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt041801
IRS990/PensionPlanContributionsGrp/TotalAmt049732
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt053763
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt061167
IRS990/PrincipalOfficerNm0ARIEL FOSTER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0CENTRAL EXAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt09211021
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt09211021
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/ExpenseAmt0444823
IRS990/ProgSrvcAccomActy3Grp/Desc0EXPAND INSTITUTIONAL AND ORGANIZATIONAL RECOGNITION AND RAISE ANINCREASED AWARENESS OF IELTS. MANAGE THE ADMINISTRATION OF IELTS TEST OPERATIONS THROUGHOUT THE US TEST CENTER NETWORK BY PROVIDING TRAINING AND SUPPORT TO OFFICIAL TESTING CENTERS ACROSS THE UNITED STATES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0381482
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt04354833
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt06422706
IRS990/PYRevenuesLessExpensesAmt0546962
IRS990/PYSalariesCompEmpBnftPaidAmt01520911
IRS990/PYTotalExpensesAmt05875744
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06422706
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt01671703
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt09211021
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01001378
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01002079
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt09211021
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt06422706
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt06295983
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt07168665
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt06490770
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt035589145
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt035589145
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt09211021
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt06422706
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt06295983
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt07168665
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt06490770
IRS990ScheduleA/Total509Grp/TotalAmt035589145
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt09211021
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt06422706
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt06295983
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt07168665
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt06490770
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt035589145
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt064826
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0225053
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0289879
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt07539318
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0264161
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt035222
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0299383
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt09211021
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION EVALUATES ITS TAX POSITIONS AND RECOGNIZES A LIABILITY FOR ANY POSITIONS THAT WOULD NOT BE CONSIDERED "MORE LIKELY THAN NOT" TO BE UPHELD UNDER A TAX AUTHORITY EXAMINATION. IF SUCH ISSUES EXIST, THE ORGANIZATION'S POLICY WILL BE TO RECOGNIZE ANY TAX LIABILITY SO RECORDED, INCLUDING APPLICABLE INTEREST AND PENALTIES, AS A COMPONENT OF INCOME TAX EXPENSE. THE ORGANIZATION DID NOT RECOGNIZE ANY AMOUNT IN POTENTIAL TAX, INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS. THE ORGANIZATION'S FEDERAL INCOME TAX AND INFORMATIONAL RETURNS FOR TAX YEARS 2015 AND SUBSEQUENT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE RETURNS FOR CALIFORNIA REMAIN SUBJECT TO EXAMINATION BY THE CALIFORNIA FRANCHISE TAX BOARD FOR YEARS 2014 AND SUBSEQUENT.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0328987
IRS990ScheduleD/TotalExpensesPerForm990Amt07539318
IRS990ScheduleD/TotalRevenuePerForm990Amt09211021
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt09211021
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07539318
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0206057
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount019965
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt011288
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt020186
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ARIEL FOSTER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0257496
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0UNIVERSITY OF CAMBRIDGE ESOL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1IDP EDUCATION AUSTRALIA LTD
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0MEMBER RESPONSIBLE FOR DEVELOPING THE IELTS INC. EXAM.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1MEMBER RESPONSIBLE FOR DEVELOPING THE ONLINE REGISTRATION SYSTEM.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt04771841
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1346272
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PAYMENTS FOR CENTRAL FEES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1PAYMENTS FOR ONLINE REGISTRATION SYSTEM
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0SEVERAL MEMBERS OF THE IELTS INC. BOARD OF DIRECTORS ARE OFFICERS, DIRECTORS, OR EMPLOYEES OF UNIVERSITY OF CAMBRIDGE ESOL AND IDP EDUCATION AUSTRALIA LTD.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS:
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/LegalDomicileForeignCountryCd0AS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0STUDENT PLACEMENT & ENGLISH LANGUAGE TESTING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0IDP EDUCATION AUSTRALIA LTD

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