Civic Intelligence

Ielts Inc.

990 • Fiscal year 2019 • EIN 33-0970260

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 13, 2020

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

53rd percentile

0.23x

Higher debt load relative to assets than 53% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

45th percentile

0.18x

Higher debt load relative to revenue than 45% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

46th percentile

2.1%

Higher net margin than 46% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

76th percentile

$284,504

Higher top officer pay than 76% of similar nonprofits.

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

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

61st percentile

7.1%

Faster asset growth than 61% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

67th percentile

10%

Faster revenue growth than 67% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Assets

Up

$8,043,904

Up $534,023 (+7.1%) from 2018

Net Assets

Up

$6,194,084

Up $210,537 (+3.5%) from 2018

Liabilities

Up

$1,849,820

Up $323,486 (+21%) from 2018

Revenue

Up

$10,162,314

Up $951,293 (+10%) from 2018

Expenses

Up

$9,951,777

Up $2,412,459 (+32%) from 2018

Net Income

Down

$210,537

Down $1,461,166 (-87%) from 2018

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

2019

Assets$8,043,904
Liabilities$1,849,820
Net Assets$6,194,084

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

2019

Revenue$10,162,314
Expenses$9,951,777
Net Income$210,537
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 13, 2020
Return Version
2019v5.1
Gross Receipts
$10,162,314
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$4,319,675$5,119,374▲ $799,699
Accounts Receivable$1,792,864$1,462,828▼ $330,036
Savings and Temporary Cash Investments$1,002,079$1,002,781▲ $702
Land, Buildings, and Equipment, Net$328,987$391,771▲ $62,784
Prepaid Expenses and Deferred Charges$61,167$62,041▲ $874
Total Assets$7,509,881$8,043,904▲ $534,023
Other Assets Total$5,109$5,109→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,513,269$1,839,705▲ $326,436
Deferred Revenue$13,065$10,115▼ $2,950
Total Liabilities$1,526,334$1,849,820▲ $323,486
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,983,547$6,194,084▲ $210,537
Total Net Assets Fund Balance$5,983,547$6,194,084▲ $210,537
Total Liabilities and Net Assets / Fund Balance$7,509,881$8,043,904▲ $534,023

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$375,576$140,886$516,462
Equipment$16,195$273,684$289,879
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ariel FosterExecutive DirectorFT$218,112$66,392$284,504
Kathryn MckeenDirector, Higher EducationFT$119,752$18,083$137,835
Amy CarterDirector, Partnerships & CommunicationFT$117,984$6,091$124,075
Guy EdwardsDirector, Test Center OperationsFT$111,935$11,044$122,979
Georgianne CodyDirector of OperationsFT$114,669$340$115,009

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$10,162,314
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$210,537

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,162,314
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$10,162,314
Total Revenue per Form 990
$10,162,314
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,936,692
Salaries, Compensation, and Employee Benefits$2,015,085
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$925,971$429,242-$1,355,213
Travel$373,095$32,210-$405,305
Current Officers, Directors, Trustees, and Key Employees$136,145$136,145-$272,290
All Other Expenses$155,843$111,452-$267,295
Advertising$243,658$5,140-$248,798
Conferences and Meetings$234,562--$234,562
Other Expenses$199,777--$199,777
Other Employee Benefits$123,463$59,574-$183,037
Fees for Services Other$40,754$130,678-$171,432
Depreciation Depletion$146,905$7,391-$154,296
Payroll Taxes$89,073$46,745-$135,818
Occupancy$80,883$24,134-$105,017
Fees for Services Legal-$103,542-$103,542
Pension Plan Contributions$52,024$16,703-$68,727
Office Expenses$7,355$52,855-$60,210
Fees for Services Accounting-$40,497-$40,497
Insurance-$25,036-$25,036
Total Functional Expenses$8,730,433$1,221,344$0$9,951,777

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,951,777
Total Expenses per Audited Statements$9,951,777
Total Expenses per Form 990$9,951,777
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$5,092,984
-Member Responsible for Developing the Online Registration System.Payments for Online Registration SystemNo$579,861
-Member Responsible for Computer-delivered IeltsService License FeesNo$169,360
-Member Responsible for Computer-delivered IeltsService License FeesNo$169,360
-Member Responsible for Computer-delivered IeltsService License FeesNo$169,360
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 35% controlled entity
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, compensation study, 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
2020-11-13
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
19
Volunteers
8

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 2016 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 2015 and subsequent.

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IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR OF OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR, TEST CENTER OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR, PARTNERSHIPS & COMMUNICATION
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IRS990/MissionDesc0TO 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt05983547
IRS990/NetAssetsOrFundBalancesEOYAmt06194084
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt05983547
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt06194084
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt024134
IRS990/OccupancyGrp/ProgramServicesAmt080883
IRS990/OccupancyGrp/TotalAmt0105017
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt052855
IRS990/OfficeExpensesGrp/ProgramServicesAmt07355
IRS990/OfficeExpensesGrp/TotalAmt060210
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05109
IRS990/OtherAssetsTotalGrp/EOYAmt05109
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt059574
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0123463
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0183037
IRS990/OtherExpensesGrp/Desc0CAMBRIDGE TEST FEE
IRS990/OtherExpensesGrp/Desc1SERVICE LICENSE FEE
IRS990/OtherExpensesGrp/Desc2ONLINE REGISTRATION FEE
IRS990/OtherExpensesGrp/Desc3NEW YORK START-UP
IRS990/OtherExpensesGrp/ProgramServicesAmt05092984
IRS990/OtherExpensesGrp/ProgramServicesAmt1508080
IRS990/OtherExpensesGrp/ProgramServicesAmt2319861
IRS990/OtherExpensesGrp/ProgramServicesAmt3199777
IRS990/OtherExpensesGrp/TotalAmt05092984
IRS990/OtherExpensesGrp/TotalAmt1508080
IRS990/OtherExpensesGrp/TotalAmt2319861
IRS990/OtherExpensesGrp/TotalAmt3199777
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0429242
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0925971
IRS990/OtherSalariesAndWagesGrp/TotalAmt01355213
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt046745
IRS990/PayrollTaxesGrp/ProgramServicesAmt089073
IRS990/PayrollTaxesGrp/TotalAmt0135818
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt016703
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt052024
IRS990/PensionPlanContributionsGrp/TotalAmt068727
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt061167
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt062041
IRS990/PrincipalOfficerNm0ARIEL FOSTER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0CENTRAL EXAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt010162314
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt010162314
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/ExpenseAmt0529097
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/ExpenseAmt01126730
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt06041444
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt09211021
IRS990/PYRevenuesLessExpensesAmt01671703
IRS990/PYSalariesCompEmpBnftPaidAmt01497874
IRS990/PYTotalExpensesAmt07539318
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt09211021
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0210537
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt010162314
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01002079
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01002781
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt010162314
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt09211021
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt06422706
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt06295983
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt07168665
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt039260689
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt039260689
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt010162314
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt09211021
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt06422706
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt06295983
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt07168665
IRS990ScheduleA/Total509Grp/TotalAmt039260689
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt010162314
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt09211021
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt06422706
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt06295983
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt07168665
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt039260689
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt016195
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0273684
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0289879
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt09951777
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0375576
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0140886
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0516462
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt010162314
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 2016 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 2015 AND SUBSEQUENT.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0391771
IRS990ScheduleD/TotalExpensesPerForm990Amt09951777
IRS990ScheduleD/TotalRevenuePerForm990Amt010162314
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt010162314
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt09951777
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0218112
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount020564
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt0226022
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt023860
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt021968
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ARIEL FOSTER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0284504
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0A COMPENSATION STUDY IS COMPLETED EVERY 4-5 YEARS; THIS WAS COMPLETED Q1 2019 INFORMING SALARY CHANGE DECIDED BY BOARD IN 2019.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0UNIVERSITY OF CAMBRIDGE ESOL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1UNIVERSITY OF CAMBRIDGE ESOL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt2IDP EDUCATION AUSTRALIA LTD
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt3IDP EDUCATION AUSTRALIA LTD
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt4BRITISH COUNCIL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0MEMBER RESPONSIBLE FOR DEVELOPING THE IELTS INC. EXAM.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1MEMBER RESPONSIBLE FOR COMPUTER-DELIVERED IELTS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2MEMBER RESPONSIBLE FOR DEVELOPING THE ONLINE REGISTRATION SYSTEM.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt3MEMBER RESPONSIBLE FOR COMPUTER-DELIVERED IELTS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt4MEMBER RESPONSIBLE FOR COMPUTER-DELIVERED IELTS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd20
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd30

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