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        <FormAndLineReferenceDesc>PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>A COMPENSATION STUDY IS COMPLETED EVERY 4-5 YEARS; THIS WAS COMPLETED Q1 2019 INFORMING SALARY CHANGE DECIDED BY BOARD IN 2019.</ExplanationTxt>
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        <RelationshipDescriptionTxt>DIRECTORS OF THE INTERESTED PERSON ARE BOARD MEMBERS OF IELTS INC.</RelationshipDescriptionTxt>
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        <TransactionDesc>PAYMENTS FOR CENTRAL FEES</TransactionDesc>
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        <RelationshipDescriptionTxt>DIRECTORS OF THE INTERESTED PERSON ARE BOARD MEMBERS OF IELTS INC.</RelationshipDescriptionTxt>
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        <TransactionDesc>PAYMENTS FOR SERVICE FEES</TransactionDesc>
        <SharingOfRevenuesInd>0</SharingOfRevenuesInd>
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        <ExplanationTxt>DESCRIBE THE PROCESS USED BY THE ORGANIZATION TO REVIEW THIS FORM 990: THE EXECUTIVE DIRECTOR AND INDEPENDENT ACCOUNTANT REVIEW THE TAX RETURN FOR ACCURACY AND COMPLETENESS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>DID THE PROCESS TO DETERMINE COMPENSATION INCLUDE A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABLE DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION? THE DETERMINATION OF COMPENSATION FOR THE EXECUTIVE DIRECTOR AND KEY MANAGEMENT ROLES INCLUDES REVIEW OF SURVEYS FROM INDEPENDENT FIRMS, REVIEW OF COMPARABILITY DATA, COMPENSATION STUDY, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIBE HOW THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC: 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.</ExplanationTxt>
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