2024-11-08T11:46:49+00:00 2023-12-31 920460586 PWC US TAX LLP 600 13TH STREET NW SUITE 1000 WASHINGTON DC 20005 990 2023-01-01 131623965 College Board COLL 2127138000 250 Vesey Street New York NY 10281 Martha Stratis Chief Accounting Officer 2024-11-08 true TRAVIS PATTON P00369623 2124141000 2024-11-08 2023 2024-10-15 13:58:12Z David Coleman 250 Vesey Street New York NY 10281 1282826527 false X www.collegeboard.org X 1900 NY College Board reaches more than 7 million students a year, helping them navigate the path from high school to college and career. Our not-for-profit membership organization was founded more than 120 years ago. We pioneered programs like the SAT and AP to expand opportunities for students and help them develop the skills they need. Our BigFuture program helps students plan for college, pay for college, and explore careers. Learn more at cb.org. 30 29 1946 802 6948806 670887 7075822 4578594 908477178 955886984 126957004 63136351 -2306906 -4528659 1040203098 1019073270 5239323 3799726 0 299920248 336224986 0 0 589206996 633628215 894366567 973652927 145836531 45420343 2013045133 2184378917 457485008 449118402 1555560125 1735260515 X Our mission is to serve over 6,000 members and connect more than 7 million students to college success and career opportunity. Through our programs and initiatives, we expand opportunities for students and challenge them to own their future by practicing hard and taking advantage of every opportunity they earn. false false 417869022 318805 540020455 Advanced Placement Program Founded in 1955, the Advanced Placement Program gives students the opportunity to take college-level coursework and exams in high school. Students who succeed on AP Exams are more likely to succeed in college and can potentially earn valuable college credit. Even AP students who earn a lower score have better college outcomes than academically similar college students who did not take an AP course and AP Exam. College Board is committed to expanding access and opportunities for students to challenge themselves with college-level coursework. Nearly 1.2 million students in the class of 2023 took more than 4.1 million AP Exams in U.S. public high schools nationwide, as educators across the country encourage a wider and more diverse population of students to experience the benefits of AP. Among 2023 U.S. public high school graduates, 34.7% took at least one AP Exam during high school, and 21.7% of the graduating class scored a 3 or higher on at least one AP Exam. Over the past 10 years, the percentage of all U.S. public high school graduates earning a score of 3 or higher (out of 5) on at least one AP Exam has grown by 2.6 percentage points. During that same period more than 1 in 5 U.S. public school graduates scored 3 or higher on at least one AP Exam. Among 2023 high school graduates, 423,262 traditionally underrepresented students-including Black/African American, Hispanic/Latino, and American Indian/Alaska Native students-took at least one AP Exam, up 139,856 students from 2013. The growth in both participation and performance for students from all backgrounds reflects the hard work of students and teachers toward, and the commitment of states and districts to, providing students with greater access to academic opportunities. The AP Program provides students, teachers, and administrators with free resources, support, and feedback throughout the year. All students have access to free AP Daily videos and AP Daily: Live Review sessions. AP Daily videos are short on-demand segments led by expert AP teachers that cover all course content and skills. Teachers can assign them for out-of-class work and use valuable class time for more focused engagement with students. These resources help schools target instruction and provide practice opportunities. AP Computer Science Principles: In fall 2016, College Board launched AP Computer Science Principles (AP CSP) with the goal of giving all students-especially those who are traditionally underrepresented in the computer science field-tools and opportunities to be successful in today's workforce. AP CSP was the biggest course launch in the history of the AP Program. In the six years since the launch of AP CSP, participation among young women, African American, and Hispanic students has more than tripled. New research finds that students who take AP CSP in high school are more than 3 times as likely to major in computer science in college, compared to similar students who did not take CSP. Differences are similarly large for female, Black, Hispanic, and first-generation college students. Pre-AP: First piloted in fall 2018, Pre-AP courses are designed to support all students across varying levels of ability, challenging them to build relevant, interdisciplinary critical thinking skills. The program empowers all students to learn, grow, and build confidence through focused course frameworks, engaging instructional resources, learning checkpoints, and collaborative educator workshops. Pre-AP courses help get students ready for the PSAT-related assessments, SAT, and AP. There are currently 12 courses available in 5 subject areas. AP Potential: AP Potential is a free, web-based tool that helps educators increase access to AP by using SAT, PSAT/NMSQT, PSAT 10, and PSAT 8/9 score data to identify students with the potential to succeed in AP. CLEP: The College-Level Examination Program (CLEP), the most widely trusted college-based credit-by-examination program for more than 50 years, is accepted by 2,900 colleges and universities and administered in over 2,000 test centers. CLEP increases opportunities for students by enabling them to earn college credit by demonstrating knowledge they have gained in other settings, such as independent study, workforce training, or other experiences. CLEP exams can save money and time for students of all ages and backgrounds, including students in dual enrollment or continuing education programs, homeschooled, international, and/or transfer students. Members of the military can also take advantage of the financial savings CLEP offers; through a College Board partnership with the Defense Activity for Non-Traditional Education Support (DANTES), military personnel can take CLEP exams for free. Students may take any of 34 examinations in 5 subject areas, covering material usually taught in a 2-year degree program or the first 2 years of a 4-year program. Research shows students who earn course credit for achieving a required minimum CLEP exam score perform as well as or better than their classmates without CLEP exam credit in sequent or subsequent courses. 253198101 281148478 SAT Suite of Assessments College Board's SAT Suite, which includes the SAT, PSAT/NMSQT, PSAT 10, and PSAT 8/9, measures what research shows students need to succeed after high school. It also connects students with fee waivers, scholarship opportunities, free, personalized practice, and college and career planning tools. The 2023 SAT Suite of Assessments Annual Report shows that 1.9 million students in the high school class of 2023 took the SAT at least once, up from 1.7 million in the class of 2022. The SAT can connect students with colleges and scholarship opportunities to help pay for college. College Board survey results continue to show more than 80% of students want the chance to send their scores to colleges. Most of these students took the assessment through SAT School Day, the in-school program that dramatically expands access and equity. In the class of 2023, 1.2 million students took the SAT through SAT School Day, which provides schools, districts, and states a way to offer the SAT to juniors and seniors in school, on a weekday, at no cost to students. Overall, more than 67% of SAT takers in the class of 2022 took the SAT on a school day, the highest percentage to date, compared to 63% of the class of 2022, 62% of the class of 2021, and 49% of the class of 2020. As of March 2024, we have completed the transition to delivering the SAT Suite of Assessments digitally. 110298696 2189251 116009751 College and Career Opportunities and Enrollment By connecting students to colleges and scholarships, and providing access to credit programs, planning tools, and fee waivers for all who need them, College Board is increasing opportunities and breaking down barriers to college and helping students identify career opportunities. BigFuture: BigFuture is a free, online resource that helps students take the right first step after high school. It helps students explore careers, plan for college, and pay for college. Whether a student is interested in a four-year university, community college, or career training, BigFuture simplifies the steps students can take to start planning their future. Driven by insights from real students, educators, and industry leaders, and backed by over 100 years of College Board research, BigFuture provides personalized information that meets students' needs. And when students take important actions toward their future, they're rewarded with the chance to win scholarships. BigFuture Scholarships launched in December 2018 and are open to all students starting in 10th grade. Students who complete steps on BigFuture can win scholarship drawings-two $40,000 scholarships or multiple $500 scholarships per month. More than $18 million in scholarships has been awarded to more than 21,000 students since the program started. Student Search Service: College Board's Student Search Service, or Search, is a free, optional program that connects students with information about educational and financial aid opportunities from nearly 1,400 eligible colleges and universities, and scholarships and other educational programs. Students can opt in to participate in Search at any time when they visit the BigFuture website or when they take the SAT Weekend assessment. By choosing to participate, students give College Board permission to share their names and limited information with colleges and scholarship programs looking for students like them. Research shows that students contacted by colleges in Search are more likely to enroll in and finish college. The College Board National Recognition Programs: The program awards thousands of students nationwide every year with academic honors that help underrepresented students who excel academically to be seen during college recruitment. Starting in 10th grade, qualifying students can verify their eligibility on BigFuture to confirm they meet the academic criteria for the PSAT/NMSQT, PSAT 10, or AP Exams and belong to one or more communities that the programs recognize: African American or Black, Hispanic American or Latino, Native American or Indigenous, first generation, or attend school in a rural area or small town. The College Board National Recognition Program is an opportunity for students to celebrate their hard work in high school, often garnering media coverage and recognition. As importantly, colleges and universities use these awards to reach out to high-achieving students who have opted in and are participating in Student Search Service. Expanded Scholarship Opportunities: Participating in Student Search Service helps students get found by scholarship providers. In addition to its partnership with the National Merit Scholarship Corporation, College Board connects students to 22 scholarship partners that offer almost $300 million in annual rewards to qualified students based on merit and financial need. College Board works with many organizations on this effort, such as the APIA Scholarship Program, the Cobell Scholarship (awarded by Indigenous Education, Inc.), the Hispanic Scholarship Fund (HSF), the Jack Kent Cooke Foundation (JKCF), and the United Negro College Fund (UNCF). By using information from the PSAT/NMSQT and PSAT 10, our scholarship partners are able to access a wider group of eligible students from high schools across the country and make sure they're aware of the opportunities they've earned. Fee Waivers: In 2023, College Board provided over $93 million in fee waivers and fee reductions. CSS Profile: CSS Profile is a common application that helps colleges deliver nonfederal institutional aid dollars to students who need it most. CSS Profile provides additional information beyond the Free Application for Federal Student Aid (FAFSA) so families can provide a more complete picture of their financial circumstances. This additional data also allows institutions to distribute aid more equitably and strategically. Hundreds of colleges, universities, graduate and professional schools, and scholarship organizations rely on CSS Profile to help make college a reality for students. Collectively, institutions and organizations that use CSS Profile award more than $10 billion annually in institutional grants and scholarships to students based on financial need. Landscape: In fall 2019, College Board launched Landscape, a comprehensive and free resource that provides consistent high school and neighborhood information so admissions officers can better understand applicants' high school and neighborhood environments. 37138226 1291670 18708300 Other Services Research and Advocacy - College Board's Research and Advocacy efforts are related primarily to the areas of college preparation and access, college affordability and financial aid, college admissions and completion, and the importance of teachers and school counselors. Membership - College Board works to strengthen relationships among members to achieve our shared goals through programs, services, and large-scale conferences, and seeks to foster community, expand knowledge, and enhance the education profession. Puerto Rico and Latin America - College Board Puerto Rico and Latin America develops programs and services specially designed for populations whose vernacular is Spanish and appropriate to the educational conditions of Latin America. These programs are aimed at systematizing the university evaluation and admissions processes, strengthening academic and personal orientation, and promoting educational excellence. 37138226 1291670 18708300 818504045 true true false true false false false false false true true false true false true true false false false true false false false false false false true true true false false false false false false false false false false false false true true true true false false true X 2171 0 true 1946 true true true true UK BD VI CA CJ false false false false false false false false true false X 30 29 false false false false true true true true true false false true true true true true true true true false CA DC OR X Martha Stratis 2127138000 250 Vesey Street New York NY 10281 DAVID COLEMAN CEO/TRUSTEE 40.0 X X 2071352 0 309019 SUSAN ENFIELD TRUSTEE 2.0 X X 0 0 0 THOMAS MOORE TRUSTEE 2.0 X X 0 0 0 ADRIAN EPPS TRUSTEE 2.0 X 0 0 0 ADRIAN PALAZUELOS TRUSTEE 2.0 X 0 0 0 ANTHONY JONES 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THOMAS MCDERMOTT TRUSTEE 2.0 X 0 0 0 TIMOTHY KEIRN TRUSTEE 2.0 X 0 0 0 TRACEY MICHELLE MORMAN TRUSTEE 2.0 X 0 0 0 YVETTE GULLATT TRUSTEE 2.0 X 0 0 0 DANIELA BERGER POLLACK CHIEF FINANCIAL OFFICER 40.0 X 571978 0 34493 JAMES MONTOYA SEC'Y & CHIEF OF MEMBERSHIP, GOVERNANCE, & GLOBAL HIGHER ED 40.0 X 604702 0 54985 JEFF OLSON Chief Data Officer and SVP, Technology Strategy 40.0 X 691996 0 73271 JEREMY SINGER PRESIDENT 40.0 X 1359800 0 62317 MARTHA STRATIS CHIEF ACCOUNTING OFFICER AND TREASURER 40.0 X 358887 0 40419 PETER SCHWARTZ CHIEF LEGAL AND RISK OFFICER 40.0 X 635867 0 46984 STEFANIE SANFORD CHIEF OF GLOBAL POLICY, ADVOCACY & COMMUNICATIONS 40.0 X 634985 0 13699 PRISCILLA RODRIGUEZ SVP, College Readiness Assessments 40.0 X 437901 0 56488 TARLIN RAY Senior vice president, bigfuture 40.0 X 526159 0 60541 TREVOR PACKER SVP, AP PROGRAMS 40.0 X 642655 0 52007 ELISSA KIM SVP, Global Strategy and Talent 40.0 X 559682 0 41564 GREGORY WALKER Senior Vice President, State & District Partnerships 40.0 X 472643 0 11884 JASON MANOHARAN VP, AP program development 40.0 X 402214 0 68904 JOHN MCGRATH Chief Communications & Marketing Officer 40.0 X 565172 0 72427 STEVE BUMBAUGH SVP, COLLEGE, CAREER, AND DIGITAL ACCESS 40.0 X 546417 0 59537 11082410 0 1058539 1381 true true false EDUCATIONAL TESTING SERVICES 4897 COLLECTION CENTER DRIVE CHICAGO IL 60693 TESTING SERVICES 304742296 NEXTSOURCE INC 1040 AVENUE OF THE AMERICAS NEW YORK NY 10018 IT CONSULTING 41481035 ALORICA INC 8151 PETERS ROAD PLANTATION FL 33324 CALL CENTER SERVICES 28321546 NCS PEARSON 21866 NETWORK PLACE CHICAGO IL 60673 TESTING SERVICES 18446624 AMAZON WEB SERVICES 1200 12TH AVE S SEATTLE WA 98144 CLOUD SERVICES 9287466 201 2471048 2107546 4578594 ADVANCED PLACEMENT PROGRAM 611710 540020455 540020455 SAT SUITE OF ASSESSMENTS 611710 281148478 281148478 COLLEGE & CAREER OPPORTUNITIES & ENROLLMENT 611710 116009751 116009751 OTHER SERVICES 611710 18708300 18708300 0 0 0 0 955886984 31283958 4469889 26814069 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PLEASE NOTE THAT THERE WAS NO IMPACT TO THE RESULTING PERCENTAGE COMPUTED. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false false false true 86295 true 2878914 false false 2965209 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY College Board contacts legislators and their staff to provide data and statistics on K-12 education and college admissions and to encourage them to support appropriations for education. 23709585 -14504345 38213930 132519661 73129719 59389942 3406239 -6206477 9612716 107216588 NONPUBLICLY TRADED SECURITIES 35003369 PARTNERSHIPS 1084389220 1119392589 Retirement plan assets & Prepaid Deposits 7899245 Right of Use Assets, Net of Accumulative Amortization 162009497 169908742 0 X 1153611507 141506392 0 141506392 1012105115 11496814 -4528659 6968155 1019073270 966684772 0 0 966684772 11496814 -4528659 6968155 973652927 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which the temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. College Board recognizes in the financial statements only those tax positions determined to be more likely than not of being sustained upon examination, based on the technical merits of the positions under the presumption that the taxing authorities have full knowledge of all relevant facts. College Board's determination of which tax positions are more likely than not of being sustained requires the use of significant judgments and estimates by management, which may or may not be borne out by actual results. As of December 31, 2023 and 2022, College Board had no reserves for uncertain tax provisions. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements LOSS FROM SUBLEASES NETTED AGAINST RENT EXPENSE IN FINANCIAL STATEMENTS - -4528659 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements LOSS FROM SUBLEASES NETTED AGAINST RENT EXPENSE IN FINANCIAL STATEMENTS - -4528659 East Asia and the Pacific Program Services TESTING 1686171 Europe (Including Iceland and Greenland) Program Services TESTING 1332239 Middle East and North Africa Program Services TESTING 1604843 North America (Canada & Mexico only) 1 Program Services EDUCATIONAL CONFERENCES 15727 South America Program Services TESTING 47726 South Asia Program Services Educational Conferences 2297 Central America and the Caribbean Investments 206718643 Europe (Including Iceland and Greenland) Investments 4246621 North America (Canada & Mexico only) Investments 1029755 Sub-Saharan Africa Program Services TESTING 270681 East Asia and the Pacific Program Services Workshops 15945 Europe (Including Iceland and Greenland) Program Services Educational Conferences 13548 Europe (Including Iceland and Greenland) Program Services Workshops 5314 Middle East and North Africa Program Services Educational Conferences 34712 North America (Canada & Mexico only) Program Services Testing 1327981 South America Program Services Educational Conferences 12546 East Asia and the Pacific Program Services Educational Conferences 122314 Central America and the Caribbean Program Services TESTING 353266 Central America and the Caribbean Program Services Educational Conferences 805 Sub-Saharan Africa Program Services Educational Conferences 1380 Sub-Saharan Africa Program Services Workshops 18163 0 1 0 0 0 1 218364749 495928 218860677 true false true true true false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual,; EAST ASIA AND THE PACIFIC-Accrual,; EUROPE (INCLUDING ICELAND AND GREENLAND)-,Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual,; NORTH AMERICA (CANADA & MEXICO ONLY)-,Accrual; SOUTH AMERICA-Accrual,; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual, true AMERICAN ASSOCIATION OF SCHOOL ADMINISTRATORS 1615 DUKE STREET ALEXANDRIA VA 22314 541999773 501c3 40571 Sponsorship AMERICAN COUNCIL ON THE TEACHING OF FOREIGN LANGUAGES INC 1001 N FAIRFAX STREET ALEXANDRIA VA 22314 132780784 501c3 15000 Sponsorship AMERICAN FRIENDS OF MAGEN DAVID ADOM 20 WEST 36 STREET NEW YORK NY 10018 131790719 501c3 5934 General Operating Support AMERICAN SCHOOL COUNSELOR ASSOCIATION 1101 KING ST ALEXANDRIA VA 22314 510237968 501c3 35000 Sponsorship ASSOCIATION FOR CAREER AND TECHNICAL EDUCATION PO BOX 78621 PHILADELPHIA PA 19171 520632865 501c3 11650 Sponsorship ASSOCIATION FOR THE STUDY OF AFRICAN AMERICAN LIFE AND HISTORY 301 RHODE ISLAND AVE WASHINGTON DC 02204 530219640 501c3 10000 Sponsorship ASSOCIATION FOR THE STUDY OF THE WORLDWIDE AFRICAN DIASPORA 8 THE GREEN 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HIGHER EDUCATION EXECUTIVE OFFICERS 3035 CENTER GREEN DRIVE BOULDER CO 80301 237167258 501c3 10000 Sponsorship TEXAS ASSOCIATION OF SCHOOL ADMINISTRATORS 406 EAST 11TH ST AUSTIN TX 78701 741540525 501c6 30000 Sponsorship TEXAS ASSOCIATION OF SECONDARY SCHOOL PRINCIPALS 1833 SOUTH IH-35 AUSTIN TX 78741 741605474 501c6 5625 Sponsorship THE ATLANTIC MONTHLY GROUP LLC 610 WATER STREET SW WASHINGTON DC 20024 043483736 100000 Sponsorship THE TREVOR PROJECT INC PO BOX 69232 WEST HOLLYWOOD CA 90069 954681287 501c3 5325 Sponsorship UNIVERSITY OF FLORIDA STE 1250 EAST CAMPUS GAINESVILLE FL 32611 596002052 501c3 13750 Sponsorship UNIVERSITY OF SOUTHERN CALIFORNIA UNIVERSITY GARDENS LOS ANGELES CA 90089 951642394 501c3 20000 Sponsorship WASHINGTON ASSOCIATION OF SCHOOL ADMINISTRATORS P O BOX 14459 TUMWATER WA 98511 237122918 501c6 10000 Sponsorship WEST VIRGINIA ASSOCIATION OF SCHOOL ADMINISTRATORS 100 ANGUS PEYTON DRIVE SOUTH CHARLESTON WV 25303 900626360 501c3 6000 Sponsorship WEST VIRGINIA CHAMBER OF COMMERCE 1624 KANAWHA BLVD E CHARLESTON WV 25311 550306990 501c6 18000 Sponsorship WESTERN INTERSTATE COMMISSION FOR HIGHER EDUCATION 3035 CTR GREEN BOULDER CO 80301 846008945 501c3 16000 Sponsorship 43 11 AP SUMMER INSTITUTE SCHOLARSHIPS FOR TEACHERS 489 318805 BIGFUTURE SCHOLARSHIPS 3322 2189251 PLEDGE YOUR COLLEGIANCE WINNERS 10 23000 ESSAY REVIEW FINANCIAL CONTRIBUTION 1 5000 INDIA SCHOLARS PROGRAM 30 70827 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. COLLEGE BOARD MAINTAINS ACCURATE RECORDS OF THE AMOUNTS OF GRANTS IN ACCORDANCE WITH GAAP, DOCUMENTS SELECTION CRITERIA AND ELIGIBILITY, AND MONITORS USE OF GRANT FUNDS. X true true X X X X X X true false false false false false false false false DAVID COLEMAN CEO/TRUSTEE 891956 0 1102950 0 76446 0 292900 0 16119 0 2380371 0 0 0 MARTHA STRATIS CHIEF ACCOUNTING OFFICER AND TREASURER 310290 0 47878 0 719 0 40347 0 72 0 399306 0 0 0 PETER SCHWARTZ CHIEF LEGAL AND RISK OFFICER 475720 0 119315 0 40832 0 42900 0 4084 0 682851 0 0 0 JEREMY SINGER PRESIDENT 787358 0 493836 0 78606 0 42900 0 19417 0 1422117 0 0 0 JAMES MONTOYA SEC'Y & CHIEF OF MEMBERSHIP, GOVERNANCE, & GLOBAL HIGHER ED 468419 0 107123 0 29160 0 42900 0 12085 0 659687 0 0 0 STEFANIE SANFORD CHIEF OF GLOBAL POLICY, ADVOCACY & COMMUNICATIONS 78709 0 90934 0 465342 0 10305 0 3394 0 648684 0 0 0 JEFF OLSON Chief Data Officer and SVP, Technology Strategy 507542 0 150300 0 34154 0 42900 0 30371 0 765267 0 0 0 DANIELA BERGER POLLACK CHIEF FINANCIAL OFFICER 445627 0 118059 0 8292 0 33000 0 1493 0 606471 0 0 0 TARLIN RAY Senior vice president, bigfuture 416998 0 108486 0 675 0 33000 0 27541 0 586700 0 0 0 TREVOR PACKER SVP, AP PROGRAMS 493432 0 126442 0 22781 0 42900 0 9107 0 694662 0 0 0 PRISCILLA RODRIGUEZ SVP, College Readiness Assessments 351532 0 85995 0 374 0 33000 0 23488 0 494389 0 0 0 JOHN MCGRATH Chief Communications & Marketing Officer 428283 0 109589 0 27300 0 42900 0 29527 0 637599 0 0 0 ELISSA KIM SVP, Global Strategy and Talent 432729 0 115313 0 11640 0 33000 0 8564 0 601246 0 0 0 JASON MANOHARAN VP, AP program development 360761 0 40880 0 573 0 42900 0 26004 0 471118 0 0 0 STEVE BUMBAUGH SVP, COLLEGE, CAREER, AND DIGITAL ACCESS 421406 0 96241 0 28770 0 42900 0 16637 0 605954 0 0 0 GREGORY WALKER Senior Vice President, State & District Partnerships 378519 0 93188 0 936 0 0 0 11884 0 484527 0 0 0 Schedule J, Part I, Line 1a First-class or charter travel FIRST CLASS TRAVEL IS USED BY THE EXECUTIVE LEADERSHIP COMMITTEE AND ON FLIGHTS OVER 8 HOURS BY THE INTERNATIONAL TEAM AND IS EXCLUDED FROM TAXABLE COMPENSATION IN ACCORDANCE WITH IRC SEC. 274. Schedule J, Part I, Line 4a Severance or change-of-control payment STEFANIE SANFORD $464,895 Form 990, Part III, Line 4d Description of other program services (Expenses $ 37,138,226 including grants of $ 1,291,670)(Revenue $ 18,708,300) Other Services Research and Advocacy - College Board's Research and Advocacy efforts are related primarily to the areas of college preparation and access, college affordability and financial aid, college admissions and completion, and the importance of teachers and school counselors. Membership - College Board works to strengthen relationships among members to achieve our shared goals through programs, services, and large-scale conferences, and seeks to foster community, expand knowledge, and enhance the education profession. Puerto Rico and Latin America - College Board Puerto Rico and Latin America develops programs and services specially designed for populations whose vernacular is Spanish and appropriate to the educational conditions of Latin America. These programs are aimed at systematizing the university evaluation and admissions processes, strengthening academic and personal orientation, and promoting educational excellence. Form 990, Part VI, Line 6 Classes of members or stockholders College Board is a membership corporation chartered by the NYS Board of Regents whose members are institutions, systems, organizations and agencies engaged in or serving post-secondary/higher and secondary education and working to support preparation for and transition to post-secondary /higher education. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body Members elect 30 of the 31 members of the governing body, the Board of Trustees, by appointing delegates who represent them at meetings of College Board, Regional Assemblies, and National Assemblies as follows: 9 Trustees are elected by 6 Regional Assemblies, 6 Trustees are elected by 3 National Assemblies, and 15 Trustees are elected at-large nationally. The CEO is appointed by the Trustees. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders If the governing board proposes an amendment of the corporate Charter or bylaws, a two-thirds vote of the members is required to approve the proposed amendment. Members may also suspend the Bylaws with a unanimous vote when a quorum is present at a meeting. Form 990, Part VI, Line 11b Review of form 990 by governing body The 990 is reviewed by College Board's public accounting firm, the Chief Accounting Officer & Treasurer, members of the senior management team, and the Audit Advisory Committee of the Board of Trustees before it is provided to the Board of Trustees for approval. Form 990, Part VI, Line 12c Conflict of interest policy Annual Disclosure Statement - Each year, College Board provides the Trustees, Officers, and Executive Directors "College Board Conflict of Interest and Related Party Transaction Policy (Conflict of Interest Policy) requires them to sign annual disclosure statements, which are reviewed by College Board Offices of the Secretary and General Counsel. College Board Conflict of Interest Policy requires employees to report actual and potential conflicts in writing. A violation will result in immediate discipline, up to and including removal from the position or termination of employment. An Internet based ethics and compliance reporting system and a call center are also available for both employees and non-employees to raise concerns in an anonymous and confidential manner. Reports submitted are reviewed by College Board Office of the General Counsel. Form 990, Part VI, Line 15a Process to establish compensation of top management official The process for determining compensation for the organization's officers and top management is modeled after the requirements in the IRS Code Section 4958 to establish the presumption of reasonable compensation. Compensation was reviewed and recommended in advance of being paid by the Trustee Committee on Human Resources and Compensation and then approved by the Trustee Executive Committee. Both Committees are comprised of individuals who have no conflict of interest. Each year, the Trustee Committee on Human Resources and Compensation engages an independent third-party executive compensation consultant who provides comparable market data. The last year this data was provided is 2023. The compensation of the officers and top management is determined based on the market data. The Trustee Committee on Human Resources and Compensation conducted a review of the comparability data and documented its discussion and decisions in minutes that are retained with the organization's other governance materials. Form 990, Part VI, Line 15b Process to establish compensation of other employees The process for determining compensation for the organization's officers and top management is modeled after the requirements in the IRS Code Section 4958 to establish the presumption of reasonable compensation. Compensation was reviewed and recommended in advance of being paid by the Trustee Committee on Human Resources and Compensation and then approved by the Trustee Executive Committee. Both Committees are comprised of individuals who have no conflict of interest. Each year, the Trustee Committee on Human Resources and Compensation engages an independent third-party executive compensation consultant who provides comparable market data. The last year this data was provided is 2023. The compensation of the officers and top management is determined based on the market data. The Trustee Committee on Human Resources and Compensation conducted a review of the comparability data and documented its discussion and decisions in minutes that are retained with the organization's other governance materials. Form 990, Part VI, Line 19 Required documents available to the public College Board complies with all laws requiring public disclosure of governing documents, conflict of interest policies, and financial statement reporting. College Board's Bylaws, Charter, and Assembly Governance Plans are available at collegeboard.org. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Release of Temporarily Restricted Net Assets - -1957026; Post Retirement Benefits - -5269319; College Board Holding LLC 250 Vesey St New York NY 10281 832537198 Holding Company DE 3055 College Board College Board India Global Alliance LLP 1-2 Level Crescent Building Lado Sarai Mehrauli New Delhi, Delhi IN 110030 Marketing IN College Board Related 417150 553662 false true false false false false false false false false false false false true true true true false false true false College Board India Global Alliance LLP M 421364 Accrual